سؤاالت چهار گزینهای آزمون سال 29

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1 234 مجم ع سؤاالت کىک ر سؤاالت چهار گزینهای آزمون سال 29 Part A: Vocabulary Directions: Choose the word or phrase (1), (2), (3), or (4) that best completes each sentence. Then mark the correct choice on your answer sheet. 1- If you are convicted or hit-and-run driving, your driving privilege will be. I) interceded 4) revoked 3) manipulated 2) violated 2- Surfing the Internet can you with information: That's why a web browser comes in bandy. ) pursue 4) elude 3) accost 2) inundate 3- The owner was so he refused to purchase new curtains when the old ones fell off the window. ) parsimonious 4) compensatory 3) emphatic 2) discretionary 4- In limes of severe, companies are often forced to make massive job cuts in order to survive. ) integrity 4) stability 3) recession 2) diversification 5- Singh told reporters that he had not seen such human suffering in any previous natural. ) habitat 4) recourse 3) perfidy 2) calamity 6- Like many members of the animal kingdom, people will readily lend a hand to immediate family and relatives. But humans alone extend beyond kin, frequently helping perfect strangers for no obvious personal gain. ) patriotism 4) altruism 3) heroism 2) protectionism 7- Repairs would the closure of the bridge for six months. ) exert 4) endure 3) entail 2) extrapolate 8- Dental caries, the culprit behind the creation of cavities, is the most infectious disease in humans, affecting 97 percent of people at some point in their lifetime. ) prevalent 4) haphazard 3) coincident 2) unanimous 9- The exact mechanism by which exercise strength remains unclear, but its basic principles are understood. ) penetrates 4) augments 3) propagates 2) inserts 11- I guarantee that you will both have opportunity to express your opinions during the debate. ) ample 4) equivocal 3) equable 2) ambivalent Part B: Cloze Test Directions: Read the following passage and decide which choice (1), (2), (3), or (4) best fits each space. Then mark the correct choice on your answer sheet. Dark circles and bags under the eye occur for several reasons: the skin ( ) much thinner than it is elsewhere on the body and becomes looser as we age. This very thin skin also sits on top of underlying purple muscle and blood vessels and therefore ( 4) darker. In addition, some people have hereditary pigmentation in this area. As we age, fat comes out of the space enclosed by the eye socket, ( 3) the orbit, and forms a puffy area under the eye. This fatty tissue can fill with water, making ( 2). The condition becomes even more noticeable when

2 زتان تخصصی 433 ( 1),which can occur for a variety of reasons, including eating too much salt, lying flat in bed, not getting enough sleep, allergies and monthly hormonal changes. 11- ) that is there 4) it is 3) there is 2) in which 12- ) appearing 4) appeared 3) appear 2) appears 13- ) called 4) it is called 3) that is called 2) and called 14- ) the hollow appears even deeper 4) the hollow appear even deeper 3) it even deeper the hollow appearance 2) its appearance of hollow even deeper 15- ) the water retains in the fat pad 4) the fat pad retains water 3) water s fat pad is retained 2) water is retained in the fat pad Part C: Reading Comprehension Directions: Read the following passages and decide which choice (1), (2), (3), or (4) best fits each space. Then mark the correct choice on your answer sheet. Passage 1: Accountants and auditors prepare and examine financial records. They ensure that financial records are accurate and that taxes are paid properly and on time. Accountants and auditors assess financial operations and work to help ensure that organizations run efficiently. In addition to examining and preparing financial documentation, accountants and auditors must explain their findings. This includes face-to-face meetings with organization managers and individual clients, and preparing written reports. Many accountants and auditors specialize, depending on the particular organization that they work for. Some organizations specialize in assurance services (improving the quality or context of information for decision makers) or risk management (determining the probability of a misstatement on financial documentation). Other organizations specialize in specific industries, such as healthcare. 16- What does the passage mainly discuss? ) Role of Accountants and Auditors 4) Organizations of Assurance Services 3) Preparing Written Accounts & reports 2) Preparing Financials Documentation 17- According to the passage, accountants and auditors that financial documents are. ) certify lethal 4) make certain fallible 3) make sure correct 2) guarantee deadly 18- What does auditors in the 2 nd line means? Persons that. ) keep business concerns 4) are authorized to examine accounts 3) keep or inspect financial accounts 2) prepare financial and tax reports 19- What does this in the 5 th line refer to? ) Explaining their findings 4) Examining financial documentation 3) Preparing financial reports 2) Producing written accounts 21- The last paragraph mainly discusses. ) specialization of accounts and auditors 4) determining the probability of a misstatement on financial documentation 3) organizations that specialize in specific industries such as healthcare 2) improving the quality or context of information for decision makers Passage 2: Public accountants do a broad range of accounting, auditing, tax, and consulting tasks. Their clients include corporations, governments, and individuals.

3 232 مجم ع سؤاالت کىک ر They work with financial documents that clients are required by law to disclose. These include tax forms and balance sheet statements that corporations must provide potential investors. For example, some public accountants concentrate on tax matters, advising corporations about the tax advantages of certain business decisions or preparing individual income tax returns. External auditors review clients' financial statements and inform investors and authorities that the statements have been correctly prepared and reported. Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms. Some public accountants specialize in forensic accounting, investigating financial crimes, such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine if an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials. 21- What would the best topic be for the above passage? ) What do criminal financial transactions mean? 4) What do public accountants do? 3) How to concentrate on tax matters? 2) How to work with public accounting firms? 22- According to the passage, public accounts work with financial documents that law ) asks customers to conceal 4) requires clients to dissemble 3) requires clients to disguise 2) asks customers to reveal 23- What do external auditors do with financial statement? ) They validate the correctness of financial reports. 4) They try to prove that financial statements are correctly prepared. 3) They attempt to demonstrate that taxes are correctly paid. 2) They evaluate the correctness of financial reports. 24- What does forensic accounting in line 11 mean? ) Accounting pertaining to fraud and embezzlement 4) System of assessing financial reports and accounts 3) Accounting pertaining to or used in a court of law 2) System of recording and analyzing financial transactions 25- Which of the following is NOT true of forensic accountants? ) They prosecute and detain offenders and criminals. 4) They often act as expert witnesses in tribunals. 3) They use their expertise to decide if a financial activity is illegal. 2) They integrate their skill in accounting with legal procedures. Passage 3: There are general rules and concepts that govern the field of accounting. These general rules referred to as basic accounting principles and guidelines-form the groundwork on which more detailed, sophisticated, and legalistic accounting rules are based. For example, the Financial Accounting Standards Board (FASB) uses the basic accounting principles and guidelines as a basis for their own detailed and comprehensive set of accounting rules and standards. If a company distributes its financial statement to the public, it is required to follow generally accepted accounting principles in the preparation of those statements, Further. if a company's

4 زتان تخصصی 435 stock is publicity traded, federal law requires the company's financial statements be audited by independent public accountants. Both the company's management and the independent accountants must certify that the financial statements and the related notes to the financial statement have been prepared in accordance with generally accepted accounting principles 26- What does the passage mainly discuss? ) Independent Public Accountants 4) Accounting Principles 3) Accounting Standards Board 2) Financial Statements & Reports 27- According to the passage, basic accounting principles and guidelines on which accounting rules are based. ) prepare the area- more straightforward 4) build the foundation very simple 3) prepare the area very honest 2) build the foundation more complicated 28- The word comprehensive in line 5 is closest in meaning to. ) restricted 4) restrained 3) inclusive 2) inadequate 29- If a company s inventory is openly merchandized,. ) federal law necessitates the company s financial statements be verified by independent accounts 4) it is required to contravene publicly respected accounting rules and regulations 3) it is required to violate generally accepted accounting principles and standards 2) federal law necessitates the company s financial statements be refuted by independent accounts 31- The author finally concludes that the company s management and the impartial accountants must that the financial statement have been prepared according to generally accepted accounting principles. ) challenge the point 4) argue against the fact 3) confirm the point 2) contradict the fact

5 234 مجم ع سؤاالت کىک ر پاسخ سؤاالت چهار گزینهای آزمون سال 29 تخش ايل: ياشگان دست رالعمل: کلم یا عثارتی )1( )2( )3( ي یا )4( را اوتخاب کىیذ ک ت ت تریه وح تکمیل کىىذ ی ر کذام از جمالت تاشذ. سپس پاسخ صحیح را در ترگ ی پاسختان عالمت تسویذ. - گضی 4 غحیح است. تشجو اگش ت سا ذگی»تضى د س «هت ن ض یذ اهتیاص سا ذگیتاى تاعل )لغ ( خ ا ذ ضذ. ) هیا جی ضذى ضفاػت وشدى 3( دستىاسی وشدى 4- گضی 2 غحیح است. 4( لغ تاعل وشدى 2( مض وشدى تخغی وشدى تشجو. گطتي دس ای تش ت هیت ا ذ ضوا سا غشق دس اعالػات و ذ. ت ویي ػلت یه جستج گش ) اداه دادى د ثال وشدى 3( س یاس ضذى تا 3- گضی غحیح است. تشجو. هاله آ مذس خسیس ) خسیس 4( گشیختي اص خاعش وسی سفتي 2( غشق وشدى صیش آب تستي» ب» یه س صی تذسد هیخ سد. ت د و اص خشیذ پشد ای جذیذ خ دداسی وشد لتی پشد ای لذیوی اص پ جش افتاد. 4( ووىی جثشا ی 3( ه و ذ 2- گضی 3 غحیح است. 2( تست ت غذا جذیذ تشجو. دس صهاى سو د ضذیذ ضشوت ا اغلة هجث س هیض ذ وا ص ضغلی گستشد ای ا جام د ذ تا ت حیات خ د اداه د ذ. ) دسستی یىپاسچگی 1- گضی 2 غحیح است. 4( ثثات پایذاسی 3( سو د وسادی 2( ت ع ساصی تشجو. گلسی گ ت گضاسضگشاى گفت و ی دس یچىذام اص تالیای )هػیثت ای( عثیؼی گزضت چ یي س ج ا سا ی سا ذیذ ت د. ) ت م صیستگا 4- گضی 4 غحیح است. 4( ت سل ووه سا چاس 3( خیا ت پیواىضى ی 2( تال هػیثت تشجو. ضثی تسیاسی اص اػضای پادضا ی حی ا ات ا سا ا ت ساحتی ت خا اد تستگاى ضدیه خ د دست یاسی هید ذ. اها ا سا ا ت ت ایی ع د ستی سا فشاتش اص خ یطا ذاى خ د گستشش هید ذ اغلة تذ ى یچگ فغ ضخػی اضح ت افشاد واهال غشیث ووه هیو ذ. ) هی يپشستی 3( ل شها ی ضجاػت 7- گضی 3 غحیح است. تشجو. تؼویشات هستلضم تستي پل تشای ضص ها خ ا ذ ت د. ) اػوال وشدى تالش وشدى 3( ایجاب وشدى هستلضم چیضی ت دى 8- گضی غحیح است. 4( ع د ستی 2( حوایتگشی حوایت اص هحػ الت داخلی 4( تحول وشدى حول وشدى 2( است ثاط وشدى تش ىیاتی وشدى تشجو. پ سیذگی د ذاى )هت ن پس ایجاد حفش ا( ضایغتشیي تیواسی دس ا سا ا است و 97 دسغذ افشاد سا دس یه مغ ی اص ػوشضاى سا ضاهل هیض د. ) ضایغ سایج 3( هػادف ه غثك هغاتك 4( تػادفی تی ظوی اتفالی 2( نسأی ه افك

6 زتان تخصصی گضی 4 غحیح است. تشجو. ساص واس دلیمی و ت اسغ ی آى سصش لذست سا افضایص هید ذ اضح یست اها اغ ل اساسیاش لاتل دسن است. ) ف ر وشدى 4( افضایص دادى 2( گ جا ذى 3( تىثیش وشدى ه تطش وشدى غحیح است. - 1 گضی تشجو. تضویي هیو ن و ش د ی ضوا فشغت فشا ا ی تشای تیاى ػمایذتاى دس ع ل تحث داسیذ. 4( هث ن گ گ اهطخع ) فشا اى 2( هشدد تشدیذآهیض 3( هؼتذل آسام خ سشد تخش ديم: Test Cloze دست رالعمل: مته ریل را تخ اویذ ي تگ ییذ کذام گسیى )1( )2( )3( ي یا )4( ت ت تریه وح مىاسة رکذام از جا ای خالی است. سپس پاسخ صحیح را در ترگ ی پاسختان عالمت تسویذ. - گضی غحیح است. ىت گشاهشی: تؼذ اص اسن غیشا سا ی (Skin) اص ضویش ه ح ل that استفاد هیض د. - 4 گضی 2 غحیح است. ىت گشاهشی: تا ت ج ت س م ضخع هفشد ت دى فاػل skin) (this جول دس صهاى حال ساد هیتاضذ ت فؼل جول "S" اضاف هیض د. یا اص عشیك لاػذ ی ت اصی هیت اى گفت لثل اص and فؼل جول حال ساد (sits) است سپس appears غحیح است. ت لاػذ ی حزف ضویش ه ح لی ت ػال افؼال tobe دس حالت هج ل ت ج و ین:. by the eye socket that is calle d tha or bit. - گضی 4 غحیح است. 2 ىت گشاهی: ف عل ساده make sht making the hllow appear - 1 گضی 2 غحیح است. تشجو. جول دس حالت هج ل است.دس حمیمت (water) ت ػ اى فاػل دست سی subject) (structural هیتاضذ. am هج ل ساد فاػل دست سی + is + p.p are تخش س م: درک مطلة ترجم مته ايل: حساتذاساى حساتشساى ثثت ای هالی سا ه سد آصه ى لشاس هید ذ. آ ا اص غحت ثثت ای هالی پشداخت ت ه لغ هالیات اعوی اى حاغل هیو ذ. حساتذاساى حساتشساى ػولیات ای هالی سا اسصیاتی هیو ذ ت وسة اعوی اى اص واسایی دس ػولىشد ساصهاى ا ووه هیو ذ. ػال تش آصه ى آهاد ساصی اس اد هالی حساتذاساى حساتشساى تایذ یافت ای خ د سا ت ضیح د ذ. ایي واس ضاهل هاللات حض سی تا هذیشاى ساصهاى هتػذیاى ت ی گضاسش ای هىت ب است. تسیاسی اص حساتذاساى حساتشساى تست ت ساصهاى خاغی و تشای آى واس هیو ذ هتخػع ضذ ا ذ. تشخی اص ساصهاى ا دس خذهات اعوی اىتخطی )ت ث د ویفیت اعالػات تشای تػوینگیشی( یا هذیشیت سیسه )ض اسایی احتوال تخویي ادسست دس اس اد هالی( تخػع داس ذ. دیگش ساصهاى ا دس غ ایغ خاظ اص لثیل دسهاى تیو تخػع داس ذ. - 4 گضی غحیح است. - 7 گضی 3 غحیح است. - 8 گضی 4 غحیح است. - 9 گضی غحیح است.

7 238 مجم ع سؤاالت کىک ر 41- گضی غحیح است. ترجم مته ديم: حساتذاساى ػو هی عیف گستشد ای اص خذهات هثل حساتذاسی حساتشسی هالیات هطا س سا ا جام هید ذ. هطتشیاى آ ا ضاهل ضشوت ای س اهی د لت افشاد است. آ ا تا اس اد هالی و هطتشیاى ت سظ لا ى هلضم ت افطا ست ذ واس هیو ذ. ایي اس اد ضاهل فشم ای هالیاتی غ ست ضؼیت ای هالی و ضشوت ای س اهی تایذ تشای سشهای گزاساى تالم اسائ و ذ است. تشای هثال تشخی اص حساتذاساى ػو هی س ی ه ض ػات هالیاتی هطا س ت ضشوت ای س اهی دس ه سد هضایای هالیاتی تجاست خاظ یا ت ی تاصد هالیاتی فشدی توشوض هیو ذ. حساتشساى خاسجی غ ست ای هالی هطتشیاى سا تاصتی ی وشد سشهای گزاساى غاحثاى لذست سا دس ه سد غحت دس ت ی اسائ غ ست ا هغلغ هیساص ذ. دس ول حساتذاساى ػو هی و تسیاسی اص آ ا حساتذاساى ػو هی داسای هج ص ست ذ ت غ ست هستمل یا ساصهاى حساتذاسی ػو هی واس هیو ذ. تشخی اص حساتذاساى ػو هی دس حساتذاسی دادگا ی تطخیع جشم ای هالی اص لثیل تخلف ای سشهای گزاسی سضىستگی ا دػ ی لشاسداد ا دیگش جشم ای هوىي پیچیذ دس هثادالت هالی تخػع داس ذ. حساتذاساى دادگا ی دا ص حساتذاسی هالی خ د سا تا لا ى تى یه ای تطخیع ػولیات غیشلا ی تشویة هیو ذ. تسیاسی اص حساتذاساى دادگا ی وشا تا پشس ل ای اجشایی لا ی وال دس عی تطخیع واس هیو ذ اغلة ت ػ اى هتخػع ضا ذ دس عی دادسسی حض س داس ذ. 4- گضی 4 غحیح است. 44- گضی 2 غحیح است. 43- گضی 2 غحیح است. 42- گضی غحیح است. 41- گضی غحیح است. ترجم مته س م: ل اػذ هفا ین ػو هی دس سضت حساتذاسی ج د داسد. ایي ل اػذ ػو هی )و ت اغ ل سا وایی ای هثا ی حساتذاسی اضاس هیو ذ( اساس حساتذاسی و دس آى ل اػذ حساتذاسی لا ی جضئی هث ا ست ذ سا ضىل هید ذ. تشای هثال یات استا ذاسد ای حساتذاسی هالی اغ ل حساتذاسی هث ا سا وایی ا سا ت ػ اى هث ای واس خ د ج ت تذ یي استا ذاسد ا ل اػذ ت غ ست جضئی جاهغ لشاس هید ذ. اگش ضشوتی غ ست ای هالی خ د سا ت ػو هی ػشض و ذ هلضم ت پیش ی اص اغ ل ػو هی پزیشفت ضذ حساتذاسی دس ت ی غ ست ای هالی است. ػال تش ایي اگش س ام ضشوتی دس هیاى ػو م داد ستذ ض د لا ى فذسال ضشوت سا هلضم ت حساتشسی غ ست ای هالی ضشوت ت سظ حساتذاساى ػو هی هستمل هیو ذ. هذیشاى ضشوت حساتذاساى هستمل تایذ تاییذ و ذ و غ ست ای هالی یادداضت ای هشت ط ت غ ست ای هالی تش عثك اغ ل ػو هی پزیشفت ضذ حساتذاسی ت ی ضذ ا ذ. 44- گضی 4 غحیح است. 47- گضی 2 غحیح است. 48- گضی 3 غحیح است. 49- گضی غحیح است. 31- گضی 3 غحیح است.

آض ا ضذیذ. واىط س و روش ضذ پش س ی تؼشیف هجذد تا ولو یولیذی پاساهتش ای آى سا هطاتك تا

ضت ی هسؼ د دسیطیاى لی ه هستمین ایي هطلة دس بتاسگت دس لسوت لثل ا ذوی تا method آض ا ضذیذ. واىط س و روش ضذ پشس ی تؼشیف هجذد method سا method overriding هی اه ذ. دس base class واىط س و گفت ضذ method دس تا