国开大学商务英语1-6答案(5)

选项。

PURPOSE OF ACCOUNTING

Every company has an accounting office or a finance department that looks {A; B; C} its accounting details. An accounting department is the backbone（脊梁）of every business. It records all the business transactions（交易）, and keeps a track（记录） of the incomes（收入） and expenses（支出）of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic（系统的）and {A; B; C} recording of transactions, accounting is important.

The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts（账本）”. The accounting process can be defined {A; B; C}“the process that begins when the transaction takes place and ends {A; B; C}the transaction is reco rded in the books of accounts”. It includes a series of steps that {A; B; C} to analyze（分析）and record the business transactions for a particular period.

1. A. for B. after C. up

2. A. accurate B. simple C. correct

3. A. to

B. at

C.