soal usm d iv tambahan 1 [andikaprasetia.com]

7/23/2019 Soal USM D IV Tambahan 1 [Andikaprasetia.com]

1/10

PREDIKSI UJIAN SARINGAN MASUK

SEKOLAH TINGGI AKUNTANSI NEGARA

PROGRAM DIPLOMA IV KEUANGAN SPESIALISASI AKUNTANSI

TES KEMAMPUAN LOGIKA DAN BAHASA INGGRIS

Waktu: 150 menit

Petunjuk:1. Pilihlah jawaban sesuai dengan petunjuk di masing-masing bagian soal.

2.

Jawaban benar bernilai 4 (empat); salah bernilai 1 (minus satu); tidak menjawab bernilai 0 (nol).

3.

Isikan jawaban anda pada lembar jawaban yang disediakan.

TES KEMAMPUAN LOGIKA

(Nomor 1 s.d. 50)

Waktu: 60 Menit

PILIHLAH JAWABAN YANG PALING TEPAT

1.

Harimau Binatang = Bayam ?

A.

Hijau

B.

Sayur

C. Kangkung

D. Tanaman

2. Monolog Dialog = Tunggal ?

A. Ganda

B. Satu

C.

Eka

D.

Kuartet

3.

DOSEN:MAHASISWA

A.

kusir:delman

B.

kapal:penumpang

C. nahkoda:kelasi

D. guru:murid

4. KAPAL:LAUT

A. sungai:mata air

B.

pesawat:udara

C.

bintang:angkasa

D.

sangkar:burung

5.

Rangkaian berikutnya dari 2, 4, 8, 16 , 32, , ,

A.

54, 118

B.

64, 128

C. 74, 138

D. 16, 28

6. Apa angka-angka selanjutnya dari rangkaian angka

berikut:

5 7 14 16 32 34

A.

36, 38

B.

68, 72

C.

68, 70

D.

38, 40

7. Suatu seri terdiri dari:

1 3 3 4 7 6 9 7 13 9 15

Seri selanjutnya adalah

A. 10 17

B. 13 17

C. 12 16

D.

11 15

8.

Rangkaian huruf selanjutnya dari a, c, f, j, , , ,

A.

o, u

B.

n, u

C.

n, t

D. o, t

9. Apa huruf-huruf selanjutnya dari rangkaian huruf-

huruf berikut:

a b c c d e f f f g h i i i i

A.

j k k l l

B.

j j k k l

C.

j k l l l

D.

j k k k l

10.

Jika x = 1/17 dan y = 17% maka:

A.

x > y

B. x < y

C. x = y

D. hubungan x dan y tak dapat ditentukan

11. Jika 2x= 128 dan 3y= 243, maka:

A.

x > y

www.andikaprasetia.com
http://www.andikaprasetia.com/http://www.andikaprasetia.com/


2/10

B.

x < y

C.

x = y

D.

hubungan x dan y tak dapat ditentukan

12.

Jika x = -25dan y = (-2)5maka:

A.

x > y

B.

x < y

C.

x = y

D. hubungan x dan y tak dapat ditentukan

13. Anton bersama teman-temannya pergi berwisata ke

Anyer. Ia berangkat dari rumah pukul 08.00 dengan

mengendarai mobil. Ia mengemudikannya sendiri

dengan kecepatan rata-rata 60 km/jam. Bila jarak

antara rumah Anton dengan Anyer 285 km, pukul

berapa ia akan sampai di Anyer?

A.

Pukul 12.15

B.

Pukul 12.45

C. Pukul 13.15

D. Pukul 13.45

14. Harga beras lokal Rp 3.000 per kg dan beras impor

Rp 2.800 per kg. Bila Pak Sabar membeli 28 kg beras

lokal dan 30 kg beras impor, berapakah jumlah uang

yang harus ia bayarkan?

A.

Rp 168.000

B.

Rp 168.400

C.

Rp 178.000

D.

Rp 178.400

15. Andi menggunakan sebuah truk untuk mengambil

kedelai dari pelabuhan ke gudangnya. Truk itu

mampu memuat 50 karung kedelai. Waktu yang

dibutuhkan untuk sekali perjalanan truk daripelabuhan ke gudang dan kembali lagi ke pelabuhan

adalah 24 menit. Bila pengangkutan itu berlangsung

dari pukul 08.30 hingga 10.06, berapa karung kedelai

yang diantar ke gudang Andi?

A.

150 karung

B.

200 karung

C.

250 karung

D. 300 karung

16. 16% dari x adalah 36, maka x =

A. 195

B. 205

C.

215

D.

225

17.

Berapakah hasil dari (0,012)2?

A.

0,144

B.

0,0144

C.

0,00144

D. 0,000144

18. Hasil perkalian dari 1/5 dengan 10/34 adalah

A.

1/17

B.

2/17

C.

4/17

D.

1/34

19.

Hasil dari 6/11 4/13 adalah

A.

30/143

B.

32/143

C. 34/143

D. 36/143

20. Hasil penjumlahan dari 2 jam 14 menit + 1 jam 53

menit + 4 jam 32 menit adalah

A.

7 jam 29 menit

B.

7 jam 39 menit

C.

8 jam 39 menit

D.

8 jam 49 menit

21. Berapakah 34,27 X 51,89?

A. 1768,4703

B.

1768,2773C. 1778,2703

D. 1778,3703

22.

Dalam suatu kecamatan, x dari setiap y orang

ditemukan memiliki mobil sedan. Jika 1.000 orang

ditemukan memiliki mobil sedan, berapakah jumlah

penduduk kelurahan tersebut?

A.

1.000x

B.

1.000y

C. 1.000x/y

D. 1.000y/x

23.

Berapakah X > 4X 15?A. X < 3

B.

X > 3

C.

X < 5

D.

X > 5

24.

Empat orang menggali selokan selesai dalam 7 hari.

Berapa orang yang diperlukan untuk menggali

selokan dalam hari?

A.

28 orang

B. 56 orang

C. 14 orang

D. 58 orang

25.

Rasio antara x dan y adalah . Jika rasio antara x + 2

dan y + 1 adalah 2/3, maka nilai x adalah

A.

6

B.

4

C.

3

D.

2

26. Seorang pembuat jalan harus memasang ubin yang

panjangnya 6 dm dan lebarnya 40 cm. Ia



3/10

membutuhkan 600 buah ubin. Berapa meter

persegikah jalan itu?

A.

240 m2

B.

244 m2

C.

144 m2

D.

148 m2

27.

Sebuah mobil memulai perjalanan dengan 40 liter

bensin dan berakhir dengan 28 liter. Mobil tersebut

menempuh jarak 422,4 km. Bila selama perjalanan

mobil tersebut mengisi bensin sejumlah Rp 12.000

dengan harga Rp 1.500 per liternya, berapa km jarak

yang dapat ditempuh dengan 1 liter bensin?

A.

19.1 km

B.

19,2 km

C.

19,3 km

D.

19,4 km

28. Sebuah toko menetapkan harga suatu produk

sedemikian rupa sehingga jika dijual dengan diskon,

toko tersebut masih mempunyai laba 20% dari hargapokoknya. Jika harga pokok produk tersebut Rp

40.000 dan harga jual 25% lebih rendah daripada

harga jual normal, berapkah harga jual normal?

A.

Rp 60.000

B.

Rp 64.000

C.

Rp 68.000

D.

Rp 72.000

29.

Ada dua bilangan positif. Jika bilangan pertama

dikalikan 2, maka hasilnya merupakan bilangan yang

lebih besar daripada bilangan bilangan kedua dengan

nilai perbedaan 6. Bila kedua bilangan tersebut

dijumlahkan, maka hasil kalinya bernilai 18. Salahsatu bilangan tersebut adalah

A.

4

B.

6

C.

8

D.

12

30.

Apabila cuaca buruk berkabut, sebuah mobil berjalan

dengan kecepatan 30 km/jam. Apabila cuaca baik,

kecepatan rata-rata mobil naik menjadi 60 km/jam.

Berapa lama ia akan menempuh jalan yang

panjangnya 210 km bila 2/7 dari perjalanan itu

berkabut?

A.

3

B.

5

C.

2

D.

4

31.

Sebuah perusahaan merencanakan membuat lemari

dan meja. Jumlah kedua barang tersebut adalah 24

buah. Meja-meja yang dibuat jumlahnya 3 kali jumlah

lemari. Berapa jumlah meja yang dibuat?

A.

18 meja

B.

16 meja

C.

14 meja

D.

12 meja

32.

Rani, Santi, dan Tina pergi ke rumah makan bersama-

sama. Bila Rani memesan soto ayam, Santi memesan

mie goreng. Santi dan Tina tidak memesan mie

goreng. Apa yang dipesan oleh Rani dan Tina?

A. Soto ayam, soto ayam

B. Soto ayam, mie goreng

C. Mie goreng, soto ayam

D.

Mie goreng, mie goreng

33.

Seorang satpam bekerja selama 8 jam setiap harinya.

Ia bekerja mulai pukul 20.30. Hari ini ia bekerja

sampai pukul 05.15. Berapa menit lebih lamakah ia

bekerja hari ini?

A. 45 menit

B. 75 menit

C.

105 menitD. 135 menit

34.

Seseorang mengendarai sepeda motor menempuh 412

km dalam 5 hari. Hari pertama ia menempuh 90 km,

hari kedua ia menempuh 75 km, hari ketiga ia

menempuh 120 km, dan hari keempat ia menempuh

30 km. Bila kecepatan rata-ratanya adalah 30 km/jam,

berapa lamakah ia mengedarai sepeda motornya pada

hari kelima?

A. 3 jam 14 menit

B. 3 jam 28 menit

C. 3 jam 44 menit

D.

3 jam 58 menit

35.

Perhatikan gambar berikut ini:

A B C D

Jarak A ke B adalah x unit dan jarak A ke D adalah y

unit. Jika C ada di tengah-tengah antara B dan D,

maka jarak C ke D adalah

A.

(x y)

B.

(x + y)

C.

(y x)

D.

x + y

36.

Jika luas bujur sangkar M adalah sama dengan 2,89

kali luas bujur sangkar N, maka rasio antara panjang

sisi bujur sangkar M dan panjang sisi bujur sangkar N

adalah

A. 5/17

B. 10/17

C.

17/20

D.

1 7/10



4/10

37.

Rudi mendepositokan di sebuah bank yang

menawarkan bunga 12,5% per tahunnya. Bila

depositonya diperpanjang setiap tahun dengan

bunganya yang tidak diinvestasikan kembali, maka

dalam berapa tahunkah jumlah bunga yang diperoleh

akan sama dengan depositonya?

A.

8 tahun

B.

10 tahun

C. 12,5 tahun

D. 16 tahun

38. Dari 500 tangkai bunga kuning dan bunga merah,

40% adalah bunga layu dan ada 80 tangkai bunga

merah yang segar. Berapakah jumlah bunga kuning

segar?

A.

100 tangkai

B.

120 tangkai

C.

160 tangkai

D. 220 tangkai

39.

Berdasarkan penelitian, rasio antara pengidap kankerparu-paru terhadap jumlah perokok aktif mengalami

peningkatan. Berdasarkan pernyataan tersebut,

manakah dari berikut ini yang pasti benar:

A.

Jumlah perngidap kanker paru-paru lebih banyak

daripada jumlah perokok aktif.

B.

Jumlah perokok aktif lebih banyak daripada

jumlah pengidap kanker paru-paru.

C.

Jika tahun lalu rasionya adalah 0,3 maka rasio

tahun ini adalah 0,5.

D. Jika tahun lalu jumlah pengidap kanker paru-paru

adalah 100, maka jumlah perokok aktif tahun ini

adalah 150.

40. Seseorang ingin memasang iklan sebanyak 3 baris

untuk menjual barangnya. Untuk hari pertama ia

harus membayar Rp 2.500 tiap baris. Untuk 5 hari

berikutnya ia harus membayar Rp 1.500 tiap baris,

dan untuk hari-hari selanjutnya ia harus membayar Rp

1.000 tiap baris. Jika ia membayar Rp 60.000, berapa

hari iklan itu akan dipasang?

A. 16 hari

B.

18 hari

C. 20 hari

D. 22 hari

41.

Umur Amin 5 tahun yang lalu adalah 2/3 umur Badru

sekarang. Umur Badru 6 tahun yang akan datang

adalah 70% umur Damar sekarang. Bila umur Amin

sekarang 15 tahun, berapa umur Damar sekarang?

A.

20 tahun

B.

30 tahun

C.

40 tahun

D. 50 tahun

42.

Rasio antara jumlah karyawan laki-laki dan

perempuan di sebuah kantor adalah 5:3. Karyawan

yang sarjana ada 45% dan 2/3-nya adalah pria. Bila

jumlah karyawan kantor tersebut ada 80 orang,

manakah dari pernyataan berikut yang salah?

A.

Karyawan laki-laki yang sarjana ada 27 orang.

B.

Karyawan perempuan bukan sarjana ada 12

orang.

C. Karyawan laki-laki semuanya ada 50 orang.

D. Jumlah karyawan yang bukan sarjana ada 44

orang.

Untuk soal no. 43 dan 44, lihatlah contoh berikut ini:

Berapakah nilai X?

3 6 9

3 3 9

9 3 X

A.

3

B.

6C. 9

D. 12

Jawab: D (3 + 6 = 9, 3 + 3 = 6, 9 + 3 = 12)

43.

Berapakah nilai X?

2 4 8

3 6 18

5 10 X

A.

50

B. 40

C.

28D. 15

44. Berapakah nilai X?

M n 2(m n) / mn

7 5 X

A. 7/5

B. 5/7

C. 4/35

D. 2/35

45.

Semua tumbuhan dikotil memiliki dahan yang

bercabang. Pohon kelapa tidak memiliki dahan yangbercabang. Jadi:

A.

Semua tumbuhan adalah pohon kepala.

B.

Pohon kepala adalah tumbuhan dikotil.

C. Pohon kelapa bukan tumbuhan dikotil.

D. Tumbuhan dikotil adalah pohon kelapa.

46. Semua anggota IAI adalah akuntan. Semua akuntan

beregister negara. Jadi:

A.

Semua anggota IAI beregister negara.



5/10

B.

Sebagian anggota IAI beregister negara.

C.

Tidak ada anggota IAI yang beregister negara.

D.

Tidak ada register negara untuk anggota IAI.

47.

Bila mahasiswa ingin lulus kuliah maka ia harus rajin

belajar. Sebagian mahasiswa tidak rajin belajar. Jadi:

A.

Semua mahasiswa tidak lulus kuliah.

B.

Semua mahasiswa lulus kuliah.

C. Semua mahasiswa tidak rajin belajar.

D. Sebagian mahasiswa tidak lulus kuliah.

48. Jika Santi adak yang sombong, maka Santi pasti tidak

mempunyai teman. Santi mempunyai banyak teman.

Kesimpulan yang benar adalah:

A.

Santi pasti sombong.

B.

Santi mungkin anak yang baik mungkin juga

bukan.

C.

Santi tidak punya teman karena sombong.

D. Santi bukan anak yang sombong.

49.

Jika Joni giat bekerja, maka karir Joni cepatmenanjak. Jika karir Joni cepat menanjak, maka Joni

dihormati orang.

Kesimpulan yang paling benar dari kedua pernyataan

di atas adalah:

A.

Jika Joni giat bekerja, maka Joni dihormati orang.

B.

Jika Joni giat bekerja, maka Joni belum tentu

dihormati orang.

C.

Jika karir Joni tidak cepat menanjak, maka Joni

tidak dihormati orang.

D.

Jika Joni dihormati orang, maka Joni pasti giat

bekerja.

50. Invers dari pernyataan Jika anda rajin beribadah dan

beramal baik, maka anda mendapat banyak

kemudahan:

A.

Jika anda tidak rajin beribadah dan beramal baik,

maka anda akan mendapat kemudahan.

B.

Jika anda rajin beribadah dan beramal baik, maka

anda tidak mendapat banyak kemudahan.

C.

Jika anda mendapat banyak kemudahan, maka

anda rajin beribadah dan beramal baik.

D. Jika anda tidak rajin beribadah dan beramal baik,

maka anda tidak mendapatkan banyakkemudahan.

TES BAHASA INGGRIS

(Nomor 51 s.d. 125)

Waktu: 90 menit

Part A: Reading

Question no. 51-54 refer to the following passage:

Starting about 1910, Ford and his right-hand-man,

Charles E. Sorensen, fashioned the first comprehensive

Manufacturing Strategy.They took all the elements of a

manufacturing system -- people, machines, tooling, and

products -- and arranged them in a continuous system

for manufacturing the Model T automobile. Ford was

so incredibly successful that he quickly became one of

the world's richest men and put the world on wheels.

Ford is considered by many to be the first practitioner

of Just In Time and Lean Manufacturing.Ford's success inspired many others to copy his

methods. But most of those who copied couldnt

followed the Fords success. Most of it happened

because they did not understand the fundamentals andFord assembly lines were often employed for products

and processes that were unsuitable for them.

51.

The authors main purpose in this article is

A.

to introduce the new technique in the

automobile processing

B.

to give an overview of manufacturing system

C.

to give a history of manufacturing system

D.

to give a contribution in the development of

manufacturing system.

52.

What are the elements of manufacturing system?

A.

People, machines, tooling, and services

B.

People, automobile, tooling, and products

C. Machines, tooling, products, and services

D. People, machines, tooling, and products

53. Why did Ford consider as the first practitioner of

Just In Time and lean Manufacturing?

A.

Because he was the first one who fashioned

manufacturing system.

B.

Because he was the first one who arranged all

the elements of manufacturing system in

continuous manufacturing system.

C.

Because he was the first one who made the

model T automobile.D. Because he was the richest man in the world.

54. Why did many industrialist who copied Fords

method fail to follow his success?A.

Because they they did not understand the

fundamentals and Ford assembly lines were

often employed for products and processes that

were unsuitable for them.



6/10

B.

Because they didnt discuss the method with

Ford to find out how to implement it.

C.

Because they didnt know the main objective

of Fords method.

D.

Because they didnt pay for the method that

they had copied from Ford.


Underground journeys can make you feel sleepy.

Theres no sunlight and nothing to see but concrete and

piping. Thats no longer true in Berlin, where the

worlds first underground cinema recently celebrated

its premiere. In the citys busiest stretch of tunnel,

between Zoologischer Garten and Hansaplatz,

underground film-maker Jrg-Moser-Metius has

installed 900 projectors that project 30 images a second

in front of each window of underground train. These

individual images merge to form a moving film during

the 500-meter journey. A computer holds data on the

different carriages traveling on the line. Carriages arescanned when they enter the tunnel so that the images

can be synchronized with the speed and position of the

trains windows to prevent slow-motion effects and

flickering. The current program includes comedies,

experimental films, and commercials. The Paris Metro

and London Underground had expressed an interest.

55.

Why do underground journeys make you feel

sleepy?

A. Because the train is so fast.

B. Because there is no sunlight and nothing to

see.

C.

Because of the noise inside the train.D. Because of the undergound rail.

56.

The word its in line 4 refers to ----

A.

The underground train

B.

The tunnel between Zoologischer Garten and

Hansaplatz

C.

The worlds first underground cinema

D. Berlin

57. Which statement is true according to the above

passage?

A. No one will feel sleepy in Berlin.

B.

There were so few people who rode the

underground train.

C.

There is no underground train outside Berlin.

D.

The tunnel between Zoologischer Garten and

Hansaplatz is the busiest tunnel in Berlin.


Many serious fires happen because of spontaneous

combustion. These combustions happened just like that

without any warning. But most of fires start from a

source of heat, such as a match. When a match is on

fire, the combustion or burning starts a chemical

reaction, just as in spontaneous combustion. But this

time fire doesnt begin by itself. Something called

friction starts it. When the match tip is rubbed against a

rough surface, friction heats the tip so that burning

begins. The very hot flame breaks down the chemicals

on the match tip and oxygen is released. The oxygen

keeps combining with the chemicals to keep the tip

burning. Then the flame is hot enough to burn the rest

of the matchstick.

58.

What is the right title for the above passage?

A.

How Fires Start

B.

Where Most Fires Begin

C.

Spontaneous Combustion

D.

Friction: The Cause of Fires

59. What causes a fire to start when two sticks are

rubbed together?A. Burning wood

B. Spontaneous combustion

C.

Friction

D.

Chemical substances

60.

The word itself in line 6 refers to -----

A.

spontaneous combustion

B.

chemical reaction

C.

friction

D. fire

Part B: Structure

Question no. 61-80: Choose the best answer to

complete the sentence.

61.

Gandalf had Frodo ----- him at Prancing Pony to

discuss about the ring.

A.

to meet

B.

met

C. meet

D.

meeting

62. If a ruby is heated it ----- temporarily lose its color.

A. would

B.

will

C.

does

D.

has

63.

Astrid ----- her first novel before her twentieth

birthday.

A.

finish write

B. finishes to write

C. finished to write

D. finished writing



7/10

64.

Before she ran the computer program, she ----- it

out with her supervisor.

A.

had checked

B.

checked

C.

had been checking

D.

has checked

65.

I dont see Eowyn everywhere. She ----- early.

A. left

B. must left

C. must have left

D. must have been let

66.

He is taking a walk. He ----- better now.

A.

felt

B.

was felt

C.

is feeling

D.

must be feeling

67. Psychologists believe that incentives ----- to

increase our productivity.A. make us want

B. make us to want

C.

making us want

D.

making us wanted

68.

If we had the money, we ----- a new home theater.

A.

would buy

B.

would bought

C.

would have bought

D. would had bought

69. The vegetation in temperate zones all around the

world is -----A. similar

B.

like

C.

same

D.

as the same

70.

Some research scientists at State University -----

that they ----- a blood test to diagnose cancer.

A. report, find

B.

reported, find

C. reported, found

D. reported, had found

71.

According to estimates by some botanists, there are

----- of plants.

A.

seven thousand type

B.

seven thousand types

C.

type of seven thousand

D.

types of seven thousand

72. Rhododendrons would rather ----- in shady places,

and so would azaleas.

A. to grow

B.

growing

C.

grown

D.

grow

73.

If services are increased, taxes -----

A.

will probably go up

B.

probably go up

C.

probably up

D. going up probably

74. If Sauron had invaded Gondor, he ----- the rest of

Middle-Earth

A.

had conquered

B.

would conquered

C.

would have conquered

D.

conquered

75.

----- are ready to protect Helms Deep from the

Orcs attack.

A. Only a few soldiers

B.

Only few soldierC. Only a little soldiers

D. Only little soldier

76.

Blue-green algae are found ----- there is ample

moisture.

A.

ever

B.

wherever

C.

whenever

D.

whatever

77. Could you please tell me -----?

A. where is the way to Rivendell

B.

where was the way to RivendellC. where did the way to Rivendell

D.

where the way to Rivendell is

78.

Gimli and Legolas are very good friends ----- their

quarrel.

A.

despite of

B.

in spite of

C. because of

D.

nevertheless

79. Eomer will come to help Rohan with -----

A. a five-thousand-horse rider troop.

B.

a five-thousand-horse riders troop.

C.

troop with a five thousand horse riders.

D.

troop of five thousand horse rider.

80.

I think that there is ----- violence on TV today.

A.

too many

B.

too much

C. too lots

D. too large



8/10

Question no. 81-90: Choose the one underlined word

or phrase that would not be accepted in English

standard written.

81.

When Columbus seen the New World, he thought

A B

that he had reached the East Indies by way of

C D

Western route.

82. The American buffalo must be reproduce itself

A B

again because it has been removed from the

A B

endangered species list.

83.

The Amish people, descended from the Germany,

would rather using horses than machines for

A B

transportation and farm work because they believeC

that a simple life keeps them closer to God.

D

84.

Please dont parking in those spaces that have signs

A

reserving them for the handicapped.

B C D

85. Too much water makes plants turning brown on the

A B C

edges of their leaves.

D86. Absolute zero, the temperature at whom all

A

substances have zero thermal energy and thus, the

B

lowest possible temperatures, is unattainable in

C D

practice.

87.

In 1950 it was naively predicted that eight to ten

A B C

computer would be sufficient to handle all of the

D

scientific and business needs in the United States.

88.

The medical problems of parents and their children

A

tend to be very similar to because of the hereditary

B C D

nature of many disease.

89. Despite of the fact that backgammon is easy to

A

learn, it is as difficult to play as chess.

B C D

90.

Of all the weapons and armors, the archer is the

A B

one that most Elves using.

C D

Part C: Vocabulary

Question no. 91-95: Choose the word with the closest

meaning to the underlined word.

91.

In Shire, nearly everything but cabbages became

more expensive.

A.

close too

B.

almost

C.

obviously

D. basically

92.

Due to unfavorable conditions, the launch has beenpostponed for the time being.

A. for now

B.

temporarily

C.

irreparably

D.

forever

93.

Haldir was killed the Battle of Helms Deep.

A.

passed away

B.

wounded

C. died

D. murdered

94.

Chemotherapy was born when Paul Erlich began totreat bacteria using chemical substances.

A.

devices

B.

matters

C.

equipments

D.

supplies

95.

As a rich man, Theoden has a considerable amount

of money in his bank account.

A.

receivable

B. reasonable

C. less

D. great

Question no. 96-100: Choose the word with the

opposite meaning to the underlined word.

96.

I suggest you to forget about that trivial matter.

A.

usual

B.

important

C. different

D. common



9/10

97.

Saruman had started to make the Uruk-Hai in

Isengard since he made a contact with Sauron.

A.

continued

B.

performed

C.

stopped

D.

ended

98.

Accountant must continually seek to strengthen the

ethics of independence.

A. thin

B. weaken

C. stringent

D.

strip

99.

His son was drowned in that ship accident.

A.

wounded

B.

adrift

C.

healed

D. survived

100.

Bilbo has a reputation for a prudent businessman.A. stupid

B. poor

C.

careless

D.

dishonest

Question no. 101-125: Choose the correct answer from

the choices given to complete the sentence.

101.

Please accept this gift as a/an ----- of my gratitude

for your kindness.

A. show

B. expression

C.

souvenirD. token

102.

In 1995, a distant supernova in the constellation of

Vega is ----- with the aid of ROSAT.

A.

captured

B.

caught

C.

invented

D. discovered

103.Iva often ----- some data from many website in the

internet.

A. downloads

B.

uploads

C.

pastes

D.

gets

104.

All medicine should be kept out of ----- of

children.

A.

hand

B. contact

C. touch

D. reach

105.

I need some help to ----- this house.

A.

asses

B.

estimate

C.

appraise

D.

evaluate

106.

The smell of breakfast cooking ----- him to get up.

A.

enhanced

B. enticed

C. enervated

D. emulated

107.

In real life, we have to apply theoretical principles

to ----- conditions.

A.

practice

B.

practiced

C.

practical

D.

practically

108.Can you ----- this software that I just bought into

my hard disk?A. put

B. install

C.

plug

D.

make

109.

Arwen seems so ----- that everyone like her.

A.

mean

B.

greedy

C.

kind

D. selfish

110.You have to ----- it one by one because it is not

completely built up type.A. joined

B.

combined

C.

united

D.

attached

111.

Our company will ----- a new product tomorrow.

A.

relieve

B. dispose

C.

launch

D. hide

112.Debts owed to creditors are known as -----

A.

liabilities

B.

capital

C.

loans

D.

accounts receivable

113.

Accounting has often been described as an art

because ----- of the figures is such an important of

the accountants function.

A. recording

B. summarizing



10/10

C.

classification

D.

interpretation

114.

CPAs can provide their audit services to the public

and receive a ----- as a payment of their services.

A.

salary

B.

wage

C.

fee

D. bill

115.Itemized statement of merchandise sold to

customer is called -----

A.

invoice

B.

bill

C.

receipt

D.

voucher

116.

----- accountants specialize in preparation of

reports such as budgets that are particularly

necessary for the management of a company.

A.

FinancialB. Industrial

C. Managerial

D.

Educational

117.

----- is a condition of production when profits are

zero.

A.

Break even

B.

Break in

C.

Break out

D. Break off

118.----- is to transfer entry from journal to the ledger.

A.

FootingB. Posting

C.

Debiting

D.

Crediting

119.

Our law prevents the police from keeping a person

imprisoned without good reason. The underlined

word means -----

A. held in jail

B.

became a suspect

C.

caught

D.

found guilty

120.

The frozen pond prolonged the time of his diving

reflex. The underlined word means -----

A.

cut shorter

B.

helped

C.

made longer

D. deepened

121.Accounting frequently offers the ----- person an

opportunity to move ahead in business world.

A.

qualifies

B.

qualify

C.

qualification

D.

qualified

122.

The control of fiscal affairs of an organization

must be as scientific as possible in order to be -----

A. effectively

B.

effectiveC. effect

D. effects

123.

Accountants need ----- evidences just as scientists

do.

A.

variance

B.

variation

C.

verification

D.

verifiable

124.Mr. Elrond is a prominent economic -----

A. critic

B.

criticusC. criticism

D.

critical

125.

Prices in my store are -----

A.

competition

B.

competitive

C.

competing

D. compete


soal usm d iv tambahan 1 [andikaprasetia.com]

Documents