2011年模拟试题练习(七)

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2011年高考语文模拟试题

2011年高考语文模拟试题

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2011年中考历史模拟试题(七)(开卷)

2011年中考历史模拟试题(七)(开卷)
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2011年广东省学士学位英语试卷及答案七

2011年广东省学士学位英语试卷及答案七

2011年广东省成人高等教育学士学位外语水平考试模拟试题(七)英语试卷一Part I Dialogue Completion (15 points)Directions:There are 15 short incomplete dialogues in this part, each followed by 4 choices marked A, B, C and D. Choose the best one to complete the dialogue and mark youranswer on the ANSWER SHEET with a single line through the center.1. Janet: Bye, Marco! Have a nice day!Marco: ___________A. I’m fine.B. Thanks, and you. See you later!C. It’s a fine day.D. You’re welcome.2. Airport clerk: Can I have your ticket, please?Passenger: __________A. Yes, of course.B. Not at allC. Absolutely not.D. May I have this seat?3. Tim: Is the post office far from here?Susan: _________ , that’s all.A. That’s not trueB. You’re rightC. Don’t mention itD. No, just two minutes4. William: Do you have a dictionary here?Mark: _________ . It’s at home.A. Yes, I doB. What’s the matterC. I’m sorry I don’tD. Yes, of course5. Flavi: What’s your job, Terry?Terry: ___________ .A. I’m an actorB. I work in LondonC. I live in LondonD. I like traveling6. David: I’d like to visit the museum. When is it open?Charles: ____________ .A. From $10 to $20B. From 10 am to 5 pm every dayC. Nine hoursD. A lot7. Taxi Driver: Would you like a taxi, sir?Gentleman: _________ .A. Yes, I doB. Yes, I’mC. Yes, I wouldD. Yes, I must8. Cindy: John, where are the cookies? Don’t tell me you ate them all! Again! John: _______ . I couldn’t help it. They were so good!A. Yes, I did.B. Yes, I doC. No, I didn’tD. No, I don’t9. Waiter: What would you like to order?Kate: _________ .A. Yes, pleaseB. Tomorrow morningC. I’d like a stamp, pleaseD. I’d like ham and eggs, please10. Louise: How often do you eat out, Shelly?Shelly: _________ . Almost five times a week.A. Well, seldomB. Well, neverC. Well, very oftenD. Well, rarely11. Rose: _________ ?Kent: I haven’t gone to the interview yet. It’s tomorrow. I’m so nervous.A. How was your interviewB. How was your jobC. Where are you goingD. What’s the matter with you12. Burt: Why didn’t you show up for class this morning?Kevin: __________ . You know, I live far from the school.A. It’s a fine dayB. My car broke downC. It’s not the caseD. That’s good13. Sidney: Would you like to have some ice-cream?Martha: Thank you, __________ because I’m on a diet to lose weight. A. I can have some B. I like itC. but I can’tD. It’s my favorite14. Cathy: Can you do me a favor?Susan: ________ . What is it?A. You’re welcomeB. SureC. It’s not trueD. Never mind15. Laurie: Is there anything else to discuss?Elizabeth: __________ . I guess.Laurie: Then, let’s call it a day.A. Yes, just one more thingB. Oh, I’m not sureC. Yes, still a lotD. No, that’s allPart II Reading Comprehension (40 points)Directions: There are 4 passages in this part. Each of the passages is followed by 5 questions or unfinished statements. For each of them there are 4 choices marked A, B, C and D.Choose the best one and mark your answer on the ANSWER SHEET with a singleline through the center.Passage OneMany people consider switching from homeschooling to traditional schooling as a student grows older, for reasons including more challenging content, social and athletic opportunities, and growth and independence.For the special needs child, the reverse often occurs. It is at home that the student can be appropriately challenged and can become an independent learner. This is for a number of reasons: First, challenges often become more troublesome, and often students are deprived of academic opportunities because they cannot take advantage of the way that learning is being offered. Second, school often simply becomes more competitive. Third, gaps between reading and writing skills and intellectual ability become much more of a problem as students are given reading and writing assignments that may be appropriate for most students - and if not, most students can survive them -- but are overwhelming to the student with dyslexia.Many schools that provide excellent special services to students in elementary school simply don't provide them at upper levels.Other schools don't provide the services students need at all -- but a bright student can compensate for a while. Many the student who has not been taught accurate reading skills has successfully memorized enough words and used his native intelligence and pictures and context to succeed in elementary school; then when a "reading problem" is discovered in middle school, parents are told "it's too late to remediate." It's not.16. According to the passage, which of the following is not mentioned as a benefit of traditionalschooling?A. IndependenceB. Social opportunitiesC. SafetyD. Athletic opportunities17. The special needs child most probably refers to _________ .A. a child with high intelligenceB. a geniusC. a child with ordinary abilityD. a child who needs special help18. ‘Dyslexia’ means _________ .A. reading problemB. sleeping problemC. physical problemD. problem in social interaction19. Which of the following statements is NOT true according to this passage?A. Not all the schools provide the services students need.B. It is too late to remediate a reading problem when it is discovered in middle school.C. A bright student can survive for a while without special help.D. It is easier to succeed in elementary school.20. According to paragraph two, _________ might be better for the special needs child.A. homeschoolingB. traditional schoolingC. more challenging tasksD. more competitive tasksPassage TwoEvery chance she gets, five-year-old Gina visits Grandma Lilly. Gina likes to talk with her grandma and watch her cook. Everything Grandma Lilly makes is delicious, but Gina especially loves the little cookies shaped like teddy bears, dolls, flowers, and hearts.And Grandma Lilly, who enjoys this precious time with her granddaughter, uses the cookies to teach Gina certain things she will need to know as she grows up by helping her to develop the five senses and her imagination. Perhaps the most important lesson Grandma Lilly teaches Gina is that most of the foods and the cookies she prepares taste so delicious because they are made with love.One day Gina’s mother tells her she cannot visit Grandma Lilly because she has become very sick and is in the hospital. Gina begs and cries, but her mother explains that Grandma Lilly is so ill that she is in a very deep sleep and needs her rest. Gina tries to think of something that will help her grandmother and suddenly remembers the cookies. She will bake a batch of them all by herself, and because she will make them with all the love she has in her heart, Grandma Lilly will feel better!Touched by her daughter’s love and determination, Gina’s mother finally agrees to take her to the hospital with her cookies to visit her grandmother. There, Grandma Lilly teaches her little granddaughter another lesson about love that she will be able to pass on to her own children and grandchildren in the years to come.21. Which of the following is not mentioned as a reason why Gina visits Grandma Lilly whenevershe can?A. She likes to talk with Grandma .B. She likes to watch Grandma cook.C. She loves the delicious cookies Grandma cooksD. She loves the flowers in Grandma’s garden.22. The delicious cookies are used by the Grandma to _________ .A. teach Gina something about teddy bears, dolls and flowereB. help Gina develop the five senses and imaginationC. make Gina well fedD. teach Gina how to prepare and cook delicious food23. One day, Gina is told that she cannot visit her Grandma Lilly because __________ .A. Grandma is busy preparing for cooking more cookiesB. Gina cannot make Grandma fell betterC. Gina needs more sleep and rest.D. Grandma is not very well and is in hospital.24. Gina’s mother finally agrees to take Gina to visit the Grandma because she is moved by Gina’s__________ .A. loveB. begsC. criesD. cookies.25. The theme of this passage is _________ .A. the relationship with grandma and granddaughterB. cooking delicious foodC. loveD. visiting grandmaPassage ThreeChina's State Council pledged Monday to further upgrade the funding system for the country's medical institutions in small townships and cities.To ensure low income-earners can afford essential medications, the government will provide additional funding to these hospitals, while improving the funding system.Since August 2009, more than half of China's medical clinics in rural townships and small urban communities have been offering essential medications at low prices thanks to the ongoing healthcare reform, according to a State Council executive meeting presided over by Premier Wen Jiabao.However, some medical institutions were short of funds because of the lowered drug prices.According to the meeting, under the new system the operational expenditure of government-run hospitals and clinics in townships or urban communities would be covered by government subsidies and medical service charges.Also, government authorities were required to allocate enough funds so that medical institutions could purchase basic medical facilities and equipment, while also arranging subsidies for medical staff."Regular channels and ways of funding and subsidizing grassroots medical organizations should be established to ensure their smooth operation and development and the successful implementation of essential medical systems," a statement issued after the meeting said.The statement called for government authorities to offer more subsidies for rural medical practitioners and village-based clinics. Local authorities were also encouraged to support village clinics in terms of construction, equipment purchasing and personnel trainingAppropriate subsidies would also be provided to non-government run grassroots clinics for medical services that are open to the public. The medical insurance scheme would cover those qualified clinics26. ‘Pledge’ means __________ .A. refuseB. promiseC. declineD. declare27. The government will provide additional funding to the hospitals to make essentialmedications available to ___________ .A. people in big citiesB. foreignersC. people with low incomeD. all the citizens28. The State Council executive meeting was _________by Premier Wen Jiabao.A. chairedB. preparedC. offeredD. funded29. Accoding to the passage, _________ is the major means to guanantee the success of thehealthcare reform.A. purchasing basic medical facilitiesB. building more hospitalsC. personnel trainingD. government subsidy30. In this passage, the author is ________ to the ongoing healthcare reform.A. subjectiveB. objectiveC. sarcasticD. cynicalPassage FourWith the possible exception of equal rights, perhaps the most controversial issue across the United States today is the death penalty. Many argue that it is an effective way to stop murder, while others maintain that there is no convincing evidence that death penalty reduces the number of murders.The main argument by those opposed to the death penalty, basically, is that it is a cruel and inhuamn punishment that is the mark of a brutal society, and finally it is questionable whether it is effective to reduce crime anyway.The value of the death penalty as a way to reduce crime may be open to debate. But the overwhelming majority of citizens believe that the death penalty protects them. Their belief is reinforced by evidence which shows that death penalty reduces murder. For example, from 1954 to 1963, when the death penalty was consistently imposed in California, the murder rate remained between three and four murders for each 100,000 population. Since 1964 the death lenalty has been imposed only once, and the murder rate has risen to 10.4 murders for each 100,000 population. This sharp increase in the state’s murder rate, which began when executions stopped, is no coincidence. It is convincing evidence that the death penalty does stop many murderers. If the bill reestablishing the death penalty is vetoed, innocent people will be murdered—some whose lives may have been saved if the death penalty were in effect. This is literally a life or death matter. The lives of thousands of innocent people must be protected.31. ‘Penalty’ means _________ .A. rewardB. punishmentC. managementD. control32. Which of the following is NOT an argument by those opposed to death penalty?A. Death penalty is a cruel punishment.B. Death penalty is an inhuman punishmentC. Death penalty is an effective way to reduce crime.D. Death penalty is a mark of a brutal society.33. The majority of citizens believe that the death penalty is ______ .A. inhuman to all the peopleB. cruel to murderersC. a brutal way of punishmentD. effective to stop murder34. The murder rates from 1954 to 1963 and since 1964 in California are used to show that deathpenalty _________ .A. is effective to reduce murderB. is inffective to reduce murderC. does not influence murder rateD. fails to protect innocent people35. The author of this passage is ________ to the reestablishing of death penalty.A. negativeB. neutralC. positiveD. suspiciousPart III Vocabulary and Structure (20 points)Directions: There are 40 incomplete sentences in this part. For each sentence there are 4 choices marked A, B, C and D. Choose the one that best completes the sentence. Mark youranswer on the ANSWER SHEET with a single line through the center.36. It is the interaction between people, rather than the events that _________ in their lives that isthe main focus of social psychology.A. occurB. referC. inferD. imply37. Should John resign and Henry ________ him, we would have a more powerful leadership.A. conquerB. controlC. manageD. succeed38. People of ________ backgrounds now fly to distant places for pleasure, business or education.A. distantB. diverseC. furtherD. separate39. ________ swept through the swimmers as they caught sight of a huge shark approaching them.A. PicnicB. ClinicC. PanicD. Specific40. If you are a member of a club, you must ________ to the rules of that club.A. accessB. applyC. confirmD. conform41. _________ answering the question, the manager shrugged his shoulders as if it were notimportant.A. In case ofB. In the place ofC. Instead ofD. In front of42. The young man asked his parents not to worry because he was full of ________ about hiscareer.A. pessimismB. optimismC. desperationD. frustration43. On hearing of the case, Conan Doyle was _________ that the man was innocent andimmediately went to work to ascertain the truth.A. convincedB. conceivedC. relievedD. dismayed44. The century-old ________ between the two tribes eventually terminated through the persistentefforts of the local government.A. feasibilitiesB. possibilitiesC. hospitalitiesD. hostilities45. The leaders of the two countries are planning their ________ meeting with a pledge tomaintain and develop good ties.A. summitB. highC. topD. superior46. Mike’s success is _________ his hard work and his ability to formulate plans which will getwork done efficiently.A. owe toB. as toC. due toD. according to47. Scientist now have some surprising answers about whether brain power ________ as we getolder.A. deducesB. descendsC. collapsesD. declines48. Who is going to ________ the job of Dr. Johnson has not been decided yet.A. take overB. drive onC. sort outD. keep up49. This project can _______ the region so that crops there may suffer no more drought.A. irritateB. irrigateC. isolateD. illuminate50. The police stopped me the other day as I was driving home, because I was exceeding the speed_________ .A. limitB. limitationC. minimumD. maximum51. There were some ________ flowers on the table, which were made of silk.A. freshB. falseC. artificialD. natural52. Citizens in this country are now enjoying better dental health, as shown by the decliningincidence of tooth __________ .A. careB. decayC. growthD. reflection53. People who are _________ to wool shouldn’t wear woolen clothing.A. sensitiveB. initiativeC. integrativeD. repetitive54. In order to help the listeners get a better understanding of the new conception, the lecturer_________ it with many examples.A. practicedB. dominatedC. estimatedD. explained55. The labor leaders realize they will have to make some concessions in their demands in order to________ an agreement.A. meetB. inviteC. reachD. move56. The passenger must have had an accident; _________ he would have arrived by that time.A. thereforeB. otherwiseC. soD. nevertheless57. My neighbors have painted their houses, ________ , of course, makes my house looks muchshabbier than it really is.A. thatB. whatC. whichD. who58. My sister’s nose quivered a little at the tip, ________ when she is excited over anything.A. as always as it doesB. as it always isC. always as it doesD. as it always does59. In 1984, President Ronald Reagan proposed that the United States _________ a launchlaboratory for a new era of space exploration.A. constructB. constructsC. constructedD. will construct60. Traditional Chinese medicine is famous for using herbs ________ healing properties.A. inB. onC. withD. between61. Animals are quite different from human beings _________ animals have no aptitude forlanguage learning.A. in whichB. in whatC. in thatD. in how62. You _________ yesterday if you were really serious about this project.A. ought to comeB. ought to be comingC. ought to have been comingD. ought to have come63. The chairman of the department, together with some other teachers, _________ a conferencefor the purpose of laying down certain regulations.A. is planningB. are planningC. planD. have planned64. Traffic police have to make decisions __________ .A. on the spotB. on businessC. on purposeD. on the watch65. Medicine should not be kept __________ it is approachable to children.A. whenB. whereC. whichD. that66. _________ poisoning, immediately give large quantities of salty water in order to inducevomiting.A. In case ofB. Except forC. In spite ofD. Apart from67. You needn’t have interrupted the class to tell me that; you ______ to me afterwards.A. comeB. could be comingC. could have comeD. had come68. One study found that job applicants _________ make more eye contact are more alert,dependable, confident and responsible.A. thatB. whoC. whichD. when69. Those changes have affected children _________ parents.A. as long asB. as good asC. as far asD. as well as70. Not too many years my mother jogged in the alley behind our house because she wasembassassed ________ jogging in public.A. to be seeingB. to be seenC. to seeD. to have seen71. The president devoted his energies to ________ the curricula, making the education offered atWashington College as meaningful as possible.A. updatingB. updateC. be updatedD. have updated72. Failure to advertise could result in either reduced sales and less profit _________ legal actions.A. norB. neitherC. orD. and73. ________ by the storm, they were forced to go without food for several days.A. Have cut offB. Cut offC. Be cut offD. Cutting off74. You will almost always find Caroline playing a video game because she enjoys __________ .A. challengedB. to be challengedC. be challengedD. being challenged75. Some of the suggestions have been adopted _________ others turned down as they are quiteimpracticable.A.andB. soC. butD. sincePart IV Cloze Test (10 points)Directions:There are 10 blanks in the following passage. For each numbered blank, there are 4 choices marked A, B, C and D. Choose the best one and mark your answer on theANSWER SHEET with a single line through the center.Do you forget to turn off the lights and heaters when you go out of a room? In 2040 it will not ___76___. They will turn themselves off and ___77___ again when you return. You will choose the temperature ___78___ each room, the lighting and the humidity. A sensor will detect the ___79___ of a human (and, with luck, ignore the dog!) and turn the systems on, and when the humans ___80___ it will turn them off again.The sensors will work ___81___ the central home computer, and they will do ___82___ more than just turn the fires and lights on and off for you. They will detect faulty electrical appliances, plugs or switches, isolate them ___83___ they cannot harm anyone, and then warn you that they need repair. They will detect fire and ___84___ you are out of the house, the computer will call the fire brigade. It will also call the police should the sensors detect an intruder. This will not be too difficult ___85___ the locks on the outside doors will be electronic. You will open them using your personal card—the one you use for shopping—maybe using a number known only to you.76. A. forget B. get C. matter D. turn77. A. on B. off C. by D. at78. A. with B. at C. in D. for79. A. absence B. presence C. merit D. feature80. A. ask B. remember C. arrive D. leave81. A. through B. for C. in D. at82. A. such B. very C. much D. as83. A. in which B. such that C. such as D. so that84. A. since B. if C. for D. though85. A. so B. because C. why D. how英语试卷二Part V Writing (15 points)Directions: You are to write in 100-120 words on the topic “Computer Games”. You should base your composition on the outline given in Chinese below:1. 有人认为网络游戏给青少年的成长带来许多负面影响;2. 也有人认为网络游戏有许多正面作用,有助于发展想象力;3. 谈谈你的看法。

2011年中考数学模拟试题(七)

2011年中考数学模拟试题(七)

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2011年中考语文模拟试题(七)

2011年中考语文模拟试题(七)

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试题设计
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2011年高考数学模拟试题(全国卷)

2011年高考数学模拟试题(全国卷)
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2011计算机考研模拟试卷第七套

2011计算机考研模拟试卷第七套

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Ⅰ、两个主存单元 Ⅱ、两个寄存器 Ⅲ、一个主存单元和一个寄存器 Ⅳ、栈顶和次栈顶 A.Ⅰ、Ⅲ、Ⅳ B.Ⅰ、Ⅱ、Ⅲ C.Ⅰ、Ⅱ、Ⅳ 【17】相联存储器是按( A.地址方式 C.内容指定方式 D.Ⅰ、Ⅱ、Ⅲ、Ⅳ )进行寻址的存储器。 B.堆栈方式 D.地址方式与堆栈方式
【21】下列关于总线仲裁方式的说法中,正确的是( ) 。 Ⅰ、独立请求方式响应时间最快,是以增加处理及开销和增加控制线数位代价的; Ⅱ、计数器定时查询方式下,有一根总线请求( BR)和一根设备地址线,若每次计数都从 0 开始,则设备号小的优先级高; Ⅲ、链式查询方式对电路故障最敏感; Ⅳ、分布式仲裁控制逻辑分散在总线各部件中,不需要中央仲裁器; A.Ⅲ、Ⅳ B.Ⅰ、Ⅲ、Ⅳ C.Ⅰ、Ⅱ、Ⅳ D.Ⅰ、Ⅱ、Ⅲ、Ⅳ 【22】下列说法错误的是( )。 Ⅰ、程序中断过程是由硬件和中断服务程序共同完成的 Ⅱ、每条指令的执行过程中,每个总线周期要检查一次有无中断请求 Ⅲ、检测有无 DMA请求,一般安排在一条指令执行过程的末尾
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I.银行家算法可以用来解决临界区(Critical Section )问题。 II.临界区是指进程中用于实现进程互斥的那段代码。 III.公用队列属于临界资源。 IV.私用数据属于临界资源。 A.I、II B. I、 IV C.只有 III D.都错 【25】在有一个 CPU 和两台外设 D1 和 D2,且能够实现抢占式优先数调度算法的多道程序 环境中,同时进入优先级由高到低的 P1,P2,P3 的三个作业,每个作业的处理程序和使用 资源的时间如下: P1:D2(30ms) ,CPU( 10ms) , D1(30ms ) ,CPU (10ms) P2:D1(20ms) ,CPU( 20ms) , D2(40ms ) P3:CPU (30ms) ,D1( 20ms) 假设对于其他辅助操作时间忽略不计,CPU 的利用率是( A.47.8% B.57.8% C.67.8% D.77.8% 【26】假设具有 5 个进程的进程集合 P={P0,P1,P2,P3,P4} ,系统中有三类资源 A、B、C, 假 设在某时刻有如下状态: Allocation A P0 0 B 0 C 3 A 0 Max B 0 C 4 A x Available B y C z )?

徐州市2011年中考语文模拟试题七

徐州市2011年中考语文模拟试题七

徐州市2010年中考语文模拟试题一、语文积累与语言运用(20分)1.下列词语书写及加点字注音全都正确的一项是()(2分)A.悄.然(qiǎo)剽.悍(piāo)闲睱.(xiá)不醒.人事(xǐng)B.角.逐(jué)慰藉.(jiè)殷.红(yān)叱咤.风云(zhà)C.庇.阴(bì)憎.恶(zēng)炮.制(pào)满载.而归(zǎi)D.蓦.然(mò)勾.当(gòu)寥.廓(liáo)提心掉.胆(diào)2.阅读下面短文,按要求答题。

(5分)你大概不止一次地看见过从地下冒出的清泉,或者在如茵的绿草旁边淌着的流水吧?你有没有注意到,当它还是涓涓细流的时候,就表现出①(倔强顽强)的意志和旺盛的生命力?人们为了拦一洼泉水,曾②(故意特意)挖了一个小潭,潭口围着石块,潭边长上青草,还点缀着五颜六色的野花。

对于刚刚冒出地面的泉水来说,这未尝是一个安逸的小天地。

它蛮可以在这里留连徜徉,直到春花凋谢、秋草枯黄,让这些东西沉落潭底。

但是,不,涓滴之水,志在海洋。

小水潭挽留不了它,小石块阻拦不住它,。

打了一个转身,滑下斜坡,它唱着歌,汩汩地向前流去。

(1)文中①②两处应该选用的词语是(2分)①②(2)请修改文中画线句子的语病,把正确的句子写在下面的横线上。

(1分)(3)请联系上下文,将横线处的空白补充完整。

(2分)3.下面对文学名著的点评正确的一项是()。

(2分)A、《骆驼祥子》写了其他各色人物,如残忍霸道的车主刘四,大胆泼辣而有点变态的虎妞,……不给仆人饭吃的衍太太、诈骗祥子的孙侦探等等。

B、《海底两万里》的作者凡尔纳亲自到海底考察,描绘了人们在大海里的种种惊险奇遇。

读来引人入胜,使读者如来其境,表明它具有非凡的想象力。

C、《格列佛游记》的主人公格列佛热衷于航海,性格坚毅。

他在小人国见到了“高跟党”和“低跟党”的争权夺利、在大人国见到了制度古朴,民风淳朴的景象、在慧骃国见到了人形动物“耶胡”。

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2011年《初级会计实务》模拟试题练习(七)一、单项选择题:(本类题共25题,每小题1分,共25分。

每小题备选答案中,只有一个符合题意的正确答案。

多选、错选、不选均不得分。

)1、相关指标比率分析法是通过计算()进行数量分析的方法。

A.某项指标的各个组成部分占总体的比重B.连续若干期相同指标之间C.各个不同的相关指标之间D.实际数与计划数之间2、甲企业2008年度产值为5000万元,产品成本为3000万元;2007年度的产值成本率为63%,在不考虑其他因素的情况下,对甲企业2008年度经济效益的评价为()。

A.较上年有所提高B.与上年持平C.较上年有所下降D.不确定3、乙企业2008年成本为1 000万元,利润总额为400万元。

则该企业的成本利润率为()。

A.40%B.60%C.166%D.250%4、下列各项对产品成本的分析方法中,属于构成比率分析的是()。

A.将本期实际成本与前期实际成本进行比较B.计算分析本期的成本利润率C.计算制造费用占产品成本的比重,并将其与前期进行比较D.计算分析本期销售收入成本率5、成本利润率属于()。

A.构成比率B.流动比率C.速动比率D.相关指标比率6、某企业2009年可比产品按上年实际平均单位成本计算的本年累计总成本为3200万元,按本年计划单位成本计算的本年累计总成本为3100万元,本年累计实际总成本为3050万元。

则可比产品成本的降低额为()万元。

A.200B.150C.100D.507、某企业生产甲产品,属于可比产品,上年实际平均单位成本为100元,上年实际产量为1 800件,本年实际产量为2 000件,本年实际平均单位成本为98元,则本年甲产品可比产品成本降低率为()元。

A.2%B.2.04%C.2.22%D.2.27%8、构成比率分析法是通过计算()进行数量分析的方法。

A.某项指标的各个组成部分占总体的比重B.连续若干期相同指标之间C.各个不同的相关指标之间D.实际数与计划数之间9、下列各种产品成本计算方法,适用于单件、小批生产的是()。

A.品种法B.分批法C.逐步结转分步法D.平行结转分步法10、适用于需要计算半成品成本的多步骤生产的成本计算方法是()。

A.品种法B.分步法C.分批法D.分类法11、产品单步骤、大批量生产,应采用的成本计算方法是()。

A.品种法B.分步法C.分批法D.分类法12、资产负债表月报的右方包括()。

A.负债、结余、收入B.资产、支出、净资产C.负债、净资产、收入D.资产、收入、结余13、事业单位收入支出表中不包括()。

A.收入B.支出C.结余D.收益14、“固定基金”属于()账户。

A.资产类B.负债类C.净资产类D.收入类15、下列各项专用基金中,按规定从结余中提取的是()。

A.职工福利基金B.医疗基金C.修购基金D.住房基金16、某事业单位2010年度事业收入为4 000万元,事业支出为3 000万元;经营收入为1 000万元,经营支出为1 200万元;以货币资金对外投资400万元。

假定该事业单位年初事业基金中一般基金结余为500万元,不考虑其他因素。

该事业单位2010年12月31日事业基金中一般基金余额为()万元。

A.900B.1 100C.1 500D.1 60017、“附属单位缴款”账户的余额,年终应转入()账户。

A.事业结余B.事业基金C.经营结余D.结余分配18、“结余分配”账户属于()。

A.资产类B.净资产类C.负债类D.支出类19、事业单位结余的未分配结余应转入()。

A.投资基金B.固定基金C.专用基金D.一般基金20、事业单位的净资产是指资产减去()的差额。

A.支出B.负债C.收入-支出净额D.折旧21、某学校出租礼堂,取得年租金收入24 000元,应该贷记的科目是()。

A.事业收入B.经营收入C.其他收入D.财政补助收入22、事业单位转让无形资产所有权所取得的收入应()。

A.冲减经营支出B.冲减事业支出C.增加经营收入D.增加事业收入23、事业单位为开展专业业务活动及其辅助活动而借入款项所发生的利息,在进行账务处理时,应()。

A.计入事业支出B.计入固定资产价值C.计入财务费用D.计入经营支出24、事业单位事业用材料发生盘亏,应借记的科目是()。

A.经营支出B.事业支出C.生产成本D.成本费用25、事业单位会计的结账基础是()。

A.现金收付制B.收付实现制C.既采用收付实现制,又采用权责发生制D.应收应付制二、多项选择题:(本类题共20题,每小题2分,共40分。

每小题备选答案中,有两个或两个以上符合题意的正确答案。

多选、少选、错选、不选均不得分。

)1、下列属于事业单位资产项目的是()。

A.应收账款B.固定基金C.材料D.对外投资2、企业的财务活动包括()。

A.投资活动B.筹资活动C.资金营运活动D.资金分配活动3、广义的分配活动包括()。

A.弥补生产经营耗费,缴纳流转税B.缴纳所得税C.提取盈余公积金D.向股东分配股利4、企业与债务人之间的财务关系,主要是指企业将其资金以()等形式出借给其他单位所形成的经济关系。

A.发行债券B.购买债券C.提供借款D.商业信用5、下列关于相关者利益最大化目标的优点说法正确的有()。

A.有利于企业长期稳定发展B.反映了对企业资本保值增值的要求C.较好地兼顾各利益主体的利益D.体现了前瞻性和可操作性的统一6、企业财务管理的内容说法正确的有()。

A.项目投资是指把资金直接投放于生产经营性资产B.长期投资决策分析时更注重货币时间价值和投资风险价值C.筹资决策的关键是安排长期筹资和短期筹资的相对比重D.过高或者过低的股利政策都会引起股价7、金融工具的特征包括()。

A.期限性B.流动性C.风险型D.收益性8、下列各项中,()表示资金时间价值。

A.纯利率B.社会平均资金利润率C.通货膨胀率极低情况下的国库券利率D.不考虑通货膨胀下的无风险收益率9、下列年利率为r,一年复利m次的n年的复利终值的计算式中正确的有()。

A.F=P×[F/P,(1+r/m)m-1,n]B.F=P×[F/P,(1+r/m)2-1,n]C.F=P×(1+r/m)mnD.F=P×(1+r/m)m10、下列各项中属于年金形式的有()。

A.在租赁期内每期支付的等额租金B.零存整取的整取额C.等额分期付款D.每年末等额收取的养老金11、在期数和利率一定的条件下,下列等式不正确的是()。

A.偿债基金系数=1/普通年金现值系数B.资本回收系数=1/普通年金终值系数C.单利现值系数=1/单利终值系数D.(P/F,i,n)× (F/P,i,n)=112、某项年金前三年没有流入,从第四年开始每年年末流入1000元共计4次,假设年利率为8%,则该递延年金现值的计算公式正确的是()。

A.1000×(P/A,8%,4)×(P/F,8%,4)B.1000×[(P/A,8%,8)-(P/A,8%,4)]C.1000×[(P/A,8%,7)-(P/A,8%,3)]D.1000×(F/A,8%,4)×(P/F,8%,7)13、关于风险收益率,下列表述中不正确的有()。

A.风险收益率大小仅取决于风险的大小B.风险收益率大于无风险收益率C.在不考虑通货膨胀的情况下,资金时间价值=无风险收益率D.风险收益率=必要收益率-无风险收益率14、下列关于资产收益率的说法正确的是()。

A.如果不作特殊说明的话,资产的收益指的是资产的年收益率B.计算收益率时,一般要将不同期限的收益率转化成年收益率C.实际收益率表示已经实现的资产收益率D.资产的收益率包括利(股)息的收益率和资本利得的收益率15、在财务管理中,衡量风险大小的有()。

A.期望值B.标准离差C.标准离差率D.方差16、下列各项中属于由企业筹资引起的财务活动的是()。

A.发放股票股利B.发行股票C.购买债券D.发行债券17、以利润最大化作为财务管理目标,其缺点是()。

A.没有考虑资金时间价值B.没有考虑风险因素C.可能导致企业的短期行为D.没有反映创造利润与投入资本之间的关系18、企业价值最大化的途径是提高报酬率和减少风险,企业的报酬率高低和风险决定于以下哪些方面()。

A.投资项目B.资本结构C.资本总额D.股利政策19、企业取得借款100万元,借款的年利率是8%,每半年复利一次,期限为5年,则该项借款的终值是()。

A.100×(F/P,8%,5)B.100×(F/P,4%,10)C.100×(F/A,8%,5)D.100×(F/P,8.16%,5)20、风险控制对策包括以下哪几个方面()。

A.规避风险B.减少风险C.转移风险D.接受风险三、判断题:(本类题共10题,每小题1分,共10分。

每小题判断结果正确的得1分,判断结果错误的扣0.5分,不判断的不得分也不扣分。

本类题最低得分为零分。

)1、企业为客户提供的现金折扣应在实际发生时冲减当期收入。

()2、增值税进项税额是销项税额的抵扣项目,是不会影响销售收入的。

()3、A公司将一批商品销售给B公司,按合同规定A公司仍保留通常与所有权相联系的继续管理权和对已售出的商品实施控制。

因而,A公司不能确认收入。

()4、企业的收入包括主营业务收入、其他业务收入和营业外收入。

()5、企业出售投资性房地产应交的营业税,应列入利润表的“营业税金及附加”项目。

()6、企业出售原材料取得的款项扣除其成本及相关费用后的净额,应当计入营业外收入或营业外支出。

()7、企业为客户提供的现金折扣应在实际发生时冲减当期收入。

()8、工业企业为拓展销售市场所发生的业务招待费,应计入管理费用。

()9、制造费用与管理费用不同,本期发生的管理费用直接影响本期损益,而本期发生的制造费用不一定影响本期的损益。

()10、管理费用、制造费用、销售费用都属于企业的期间费用。

()四、计算业务题:(本类题共2题,每小题6分,共12分,凡要求计算的项目,均须列出计算过程;计算结果出现小数的,均保留小数点后两位小数。

凡要求编制会计分录的,除题中有特殊要求外,只需写出一级科目。

)1、天岳公司2009年12月与固定资产、无形资产和投资性房地产有关的业务如下:(1)2009年12月1日经营租出一项无形资产,无形资产的账面价值是120万元,预计使用年限是10年,预计净残值为0。

(2)2009年12月3日外购一栋办公楼对外出租,作为成本模式计量的投资性房地产核算。

该办公楼原价1250万元,预计使用年限20年,预计净残值50万元,采用年限平均法计提折旧。

(3)2009年12月20日购入一台设备供销售部门使用,采用年数总和法计提折旧。

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