In Oxford word skills book "and" added before the last number
101 : one hundred and one
140: one hundred and forty
I know that can say without "and"
but I want to know standard and acceptable sentence in international exams
one hundred and one or one hundred one
In my experience (native AmE speaker from the mid-Atlantic region of the US), both ways are perfectly acceptable in spoken American English, with no real preference one way or the other in general. Both ELU.SE and Language Log seem to suggest that "and" may be more common outside of North America, in which case it would be the safer option, but either should be fully understood. There do appear to be some claims online that "and" is not correct in "proper" English when saying a number; in my experience, that is blatantly incorrect, and "one hundred and one" is entirely acceptable at any level of formality (this is backed up by both links.
In modern edited English one does not use "and" in the middle of a number. 101 is read as "one-hundred-one"; 1,250 is "one-thousand-two-hundred-fifty" or "twelve-hundred-fifty", though occasionally in colloquial oral expression, "and" is interpolated.
In poetic English, "and" is often added, as in "four score and seven years ago" in Lincoln's Gettysburg Address, or "four and twenty blackbirds". However, it's best to omit "and" when reading numbers aloud: http://dwb.unl.edu/Teacher/NSF/C10/C10Links/math.about.com/library/mathfiles/bl044-01a.htm : "Never use the word “and” when reading or writing whole numbers."
