英语学位考试试题
英语学位考试试题
英语学位考试试题Part I: Listening Comprehension (30 minutes)Section ADirections: In this section, you will hear three monologues. Listen to each monologue and then answer the three questions that follow. Each monologue and its questions will be spoken only once.Monologue 1(A recording of a lecture on the history of the English language will be played.)1. What is the main focus of the lecture?2. Which historical event had the most significant impact on the English language according to the speaker?3. How does the speaker describe the linguistic situation in England after the Norman Conquest?Section BDirections: In this section, you will hear two conversations. Listen to each conversation and then answer the five questions that follow. Each conversation and its questions will be spoken only once.Conversation 1(A recording of a conversation between two students discussing their English literature course will be played.)1. What is the main topic of the students' discussion?2. What is the female student's opinion about the assigned novel?3. How does the male student plan to approach the essay assignment?4. What is the name of the professor mentioned by the students?5. What is the deadline for the next assignment?Conversation 2(A recording of a conversation between an academic advisor and a student planning to study abroad will be played.)1. Why is the student considering studying abroad?2. Which country does the student want to visit, and why?3. What is the academic advisor's suggestion regarding language preparation?4. What is the student's concern about living in a foreign country?5. What is the deadline for applying for the study abroad program?Part II: Reading Comprehension (60 minutes)Section ADirections: Read the following passage. The passage is followed by six questions. Choose the best answer to each question from the four choices marked A, B, C, and D.Passage 1The Industrial Revolution, which began in the late 18th century and continued into the 19th century, was a period of great change in agriculture, manufacturing, mining, and transportation that had a profound effect on the socioeconomic and cultural conditions of the time. The introduction of new technologies, such as the steam engine, greatly increased productivity and led to the growth of factories and urban centers.1. What was the primary cause of the Industrial Revolution?A. The discovery of new landsB. The introduction of new technologiesC. The increase in agricultural productivityD. The growth of international trade2. Which of the following was NOT a result of the Industrial Revolution?A. The rise of urban centersB. The decline of rural populationsC. The improvement of transportation systemsD. The decrease in manufacturing productivity3. What was the main impact of the steam engine on the Industrial Revolution?A. It led to the development of new agricultural practicesB. It increased the efficiency of factoriesC. It improved the mining industryD. It had no significant effectPassage 2The Enlightenment was an intellectual and philosophical movement that dominated the world of ideas in Europe during the 17th and 18th centuries. The movement emphasized reason, individualism, and the scientific method as the primary sources of authority and legitimacy. It challengedtraditional doctrines and beliefs, including those of the church and state, and paved the way for modern democracy and human rights.1. What was the Enlightenment's main goal?A. To promote religious beliefsB. To encourage blind obedience to authorityC. To advocate for reason and individual rightsD. To preserve traditional ways of thinking2. Which of the following is a characteristic of the Enlightenment?A. A focus on emotions and intuitionB. A rejection of scientific methodsC. A reliance on tradition and authorityD. A belief in the power of human reason3. How did the Enlightenment influence society?A. By reinforcing the power of the church and stateB. By promoting the status quoC. By laying the groundwork for modern democratic systemsD. By discouraging scientific advancementsPart III: Writing (60 minutes)Section ADirections: Write an essay of at least 250 words on the following topic."Discuss the impact of the Internet on education and society."Support your argument with specific examples and explain why you think the impact has been significant.Section BDirections: Write a letter to the editor of a local newspaper expressing your opinion on the importance of preserving historical buildings in your city.Your letter should include:- The reasons why you believe these buildings should be preserved- The potential consequences if they are not preserved- Suggestions for how the community can get involved in preservation effortsUse appropriate format and language for a formal letter.End of Exam. Please do not turn this page until instructed to do so.。
学位英语考试真题及答案解析(一)
学位英语考试真题及答案解析(一)一、词汇与语法结构A) I am looking forward to _______ with you next week.A) meet B) meeting C) meets D) to meet答案：B解析：本题考查的是动词的用法。
动词短语“look forward to”后面应该跟动名词形式，因此选项B“meeting”是正确的。
A) _______ is important to learn a foreign language.A) Practice B) Practicing C) Practices D) Practiced答案：A解析：本题考查的是主语和谓语动词的一致性。
主语“Practice”是名词，因此谓语动词应该用单数形式，选项A“Practice”是正确的。
A) _______ he said, I don't believe him.A) Although B) However C) Whatever D) No matter what答案：C解析：本题考查的是连词的用法。
根据句意，我们需要一个表示“无论他说什么”的连词，因此选项C“Whatever”是正确的。
二、阅读理解阅读下面的短文，然后回答问题。
One of the major risks of the Internet is the issue of privacy. With the amount of personal information we share online, there is a possibility that our data could be misusedor stolen. It is important for us to be cautious and take necessary measures to protect our privacy.Another challenge is the spread of misinformation. The Internet allows anyone to publish information, which meansthat not all of it is reliable or accurate. It is crucial for us to develop critical thinking skills and verify the sources of information before accepting it as true.In conclusion, while the Internet has its risks and challenges, it is an indispensable tool in our modern society. By being aware of these risks and taking necessary precautions, we can fully enjoy the benefits it offers.A) The Internet has only brought disadvantages to our lives.B) It is not important to protect our privacy online.D) The Internet has provided us with a vast amount of information.答案：D解析：根据短文一段的内容，我们可以得知选项D是正确的，因为短文提到互联网为我们提供了大量的信息。
学位英语试题及答案解析
学位英语试题及答案解析一、听力理解（共20分）1. 根据所听对话，选择正确答案。
A. 会议将在下午举行。
B. 会议将在上午举行。
C. 会议已被取消。
D. 会议时间未定。
[答案] B2. 根据所听短文，回答以下问题：Q: 短文中提到了哪些人？A. 教授和学生B. 老师和家长C. 医生和病人D. 经理和员工[答案] A二、阅读理解（共30分）阅读下列短文，然后回答问题。
短文一：The Importance of Learning EnglishEnglish is widely used in the world today. It is not only the language of business and politics but also the language of science and technology. Learning English can open up many opportunities for personal and professional development.1. 根据短文，为什么学习英语很重要？A. 英语是商业和政治的语言。
B. 英语是科学和技术的语言。
C. 学习英语可以为个人和专业发展提供机会。
D. 所有上述选项。
[答案] D短文二：A Journey to the PastLast summer, I visited the ancient city of Rome. The city is full of historical landmarks, such as the Colosseum and the Roman Forum. It was an unforgettable experience.2. 作者去年夏天去了哪里？A. ParisB. LondonC. RomeD. Athens[答案] C三、词汇与语法（共20分）根据句子的语境，选择最合适的选项填空。
大学英语学位考试试题
大学英语学位考试试题一、听力理解（共20分）1. 短对话理解（每题1分，共5分）请根据所听内容，选择最佳答案。
(1) A. 8:00 B. 9:00 C. 10:00(2) A. A doctor B. A teacher C. A student(3) A. At a restaurant B. At a library C. At a cinema(4) A. To buy a gift B. To go to a party C. To attend a meeting(5) A. Very happy B. A bit annoyed C. Very surprised2. 长对话理解（每题2分，共10分）请根据所听内容，选择最佳答案。
(6) What is the man's major?A. BiologyB. ChemistryC. Physics(7) Why does the woman suggest going to the library?A. To borrow booksB. To meet friendsC. To study for the exam(8) What is the relationship between the speakers?A. ColleaguesB. FriendsC. Relatives(9) What is the woman's opinion about the job offer?A. She is very interestedB. She is not sureC. She is not interested(10) What does the man decide to do in the end?A. Accept the job offerB. Decline the job offerC. Ask formore time二、阅读理解（共30分）1. 快速阅读（每题2分，共10分）阅读以下短文，从四个选项中选择最佳答案。
学位英语2024试题及答案
学位英语2024试题及答案一、阅读理解（共40分）阅读下列短文，然后回答问题。
A.In recent years, the rapid development of technology has brought about significant changes in the way people work and live. The rise of remote work has allowed employees to work from anywhere, provided they have a stable internet connection. This has led to a shift in the traditional office environment, with many companies adopting flexible working arrangements.问题：1. What is the main idea of the passage? (5分)2. What benefits does remote work offer to employees? (5分)B.The concept of sustainable development has gained global attention. It emphasizes the need for economic growth that is environmentally friendly and socially inclusive. Governments and businesses are encouraged to adopt practices that reduce their environmental footprint while ensuring the well-being of communities.问题：1. What does sustainable development focus on? (5分)2. Who are the main actors in promoting sustainable development? (5分)二、完形填空（共20分）The world is facing a serious water shortage. It is estimated that by 2025, two-thirds of the world's population will be living in water-stressed conditions. This situation is particularly critical in regions where water resources are already scarce.[选择适当的单词或短语填入空白处]1. The situation is becoming more and more _______.(serious/critical)2. Scientists are _______ ways to improve water usage efficiency. (exploring/finding)3. Governments need to _______ the importance of water conservation. (emphasize/stress)三、翻译（共20分）将下列句子从中文翻译成英文。
学位英语试题及答案大全
学位英语试题及答案大全一、听力理解1. 短对话理解（1）What is the man going to do?A. Buy a new car.B. Sell his old car.C. Go to the garage.D. Visit the car dealer.答案：B（2）What does the woman mean?A. She has finished her homework.B. She needs more time to do her homework.C. She is going to do her homework now.D. She has not done her homework yet.答案：B2. 长对话理解（3）Why is the man unhappy with the restaurant?A. The food is too expensive.B. The service is poor.C. The restaurant is too noisy.D. The menu is limited.答案：B（4）What is the woman's suggestion?A. To try another restaurant.B. To complain to the manager.C. To wait for a while longer.D. To order something else.答案：A二、阅读理解3. 根据文章内容，以下哪个选项是正确的？A. The author enjoys traveling alone.B. The author prefers to travel with a group.C. The author thinks group travel is more expensive.D. The author believes solo travel is more flexible.答案：D4. 根据文章，以下哪个选项是错误的？A. Group travel can be more structured.B. Solo travel allows for more spontaneity.C. Group travel is always cheaper than solo travel.D. The author suggests considering personal preferences. 答案：C三、词汇与语法5. The word "elaborate" in the sentence means:A. To make something more complicated.B. To make something more detailed.C. To make something simpler.D. To make something less important.答案：B6. What is the correct form of the verb in the sentence "She has _______ the project for two weeks"?A. startedB. begunC. been working onD. worked答案：C四、完型填空7. The best title for the passage could be "The Benefits of________".A. ReadingB. TravelingC. VolunteeringD. Exercising答案：C8. The author suggests that volunteering can lead to ________.A. Better job opportunities.B. Increased social skills.C. Improved physical health.D. All of the above.答案：D五、翻译9. 将以下句子翻译成英文：他不仅是一位杰出的科学家，而且是一位伟大的教育家。
学士学位英语考试试题
学士学位英语考试试题一、听力理解1. 听短对话，选择正确答案。
- 例题：What is the man going to do this evening?A. Go to a party.B. Go to the cinema.C. Stay at home.2. 听长对话，回答相关问题。
- 例题：What is the main topic of the conversation?A. Travel plans.B. Work schedule.C. Hobbies.3. 听短文，完成信息填空。
- 例题：The speaker will give a presentation on [_______] next week.二、词汇与结构1. 词汇题：根据上下文填入适当的单词。
- 例题：Despite the heavy rain, the [_______] (观众) still enjoyed the outdoor concert.2. 语法题：选择正确的语法结构。
- 例题：If it [_______] tomorrow, we will have to cancel the picnic.A. rainsB. will rainC. is raining三、阅读理解1. 阅读短文，回答细节理解题。
- 例题：According to the passage, what is the most popular type of music among teenagers?A. Classical music.B. Pop music.C. Jazz.2. 阅读长文章，进行推理判断。
- 例题：What can be inferred from the author's opinion in the article?A. Technology is overrated.B. Technology has changed our lives.C. Technology is the future.四、翻译1. 英译汉：将下列英文句子翻译成中文。
学位英语试题及答案
学位英语试题及答案一、听力理解（共20分）Section A（共10分）1. 听下面对话，选择正确答案。
- 对话一：[录音内容]A. 他要去图书馆。
B. 他要去超市。
C. 他要去电影院。
- 对话二：[录音内容]A. 她生病了。
B. 她要参加一个会议。
C. 她要回家。
Section B（共10分）2. 听下面短文，回答问题。
- 短文一：[录音内容]问题1：What is the main idea of the passage?A. The importance of education.B. The benefits of exercise.C. The impact of technology.二、阅读理解（共30分）Passage 1（共10分）阅读下面的短文，然后回答问题。
[短文内容]34. What does the author mainly discuss in the passage?A. The history of the internet.B. The influence of social media.C. The future of technology.35. What is the author's opinion about the topic?A. It is positive.B. It is negative.C. It is mixed.Passage 2（共10分）阅读下面的短文，然后回答问题。
[短文内容]36. What is the purpose of the article?A. To inform about a new scientific discovery.B. To persuade readers to adopt a certain lifestyle.C. To describe a historical event.37. What is the main argument of the author?A. A new scientific discovery is significant.B. A certain lifestyle is beneficial.C. A historical event is important.Passage 3（共10分）阅读下面的短文，然后回答问题。
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第七节可供出售金融资产
（主要考核客观题，不定项选择题也会涉及）【提示】本节内容需要接着持有至到期投资学习，2014年重点掌握客观题，即使存在不定项选择题也仅仅是部分内容。
金融资产的学习顺序是：交易性金融资产—持有至到期投资—可供出售金融资产—长期股权投资。
一、可供出售金融资产的含义及核算思路
（一）含义
（核算科目：可供出售金融资产）
可供出售金融资产，是指初始确认时即被指定为可供出售的非衍生金融资产，以及没有划分为持有至到期投资、贷款和应收款项、交易性金融资产、长期股权投资。
通常情况下，划分为此类的金融资产应当在活跃市场上有报价，因此，企业从二级市场上购入的有报价的股票投资、债券投资、基金投资等，没有划分为交易性金融资产或持有至到期投资也未作为长期股权投资核算等金融资产的，可以划分为可供出售金融资产。
（二）核算思路
二、可供出售金融资产—股票投资（不考虑减值情况下的核算）（主要考核客观题，不
定项选择题也会涉及）
（不考虑减值情况下的核算）
（主要考核客观题，不定项选择题也会涉及）
（一）设置的会计科目
可供出售金融资产——成本
——公允价值变动
资本公积—其他资本公积
应收股利
投资收益
（二）初始计量
1.按取得时公允价值和相关交易费用计入初始入账金额；
2.支付的价款中，包含已宣告但尚未发放的现金股利，应当单独确认为应收项目。
借：可供出售金融资产——成本（公允价值+相关的交易费用）
应收股利（价款包含的股利）
贷：其他货币资金——存出投资款
【例题·单选题】甲公司自证券市场购入乙公司发行的股票100万股，支付价款860万元，其中包括乙公司已宣告但尚未发放的现金股利为每股0.16元，另支付交易费用4万元。
甲公司将购入的乙公司股票作为可供出售金融资产核算。
购入该可供出售金融资产的入账价值为（）万元。
A.860
B.840
C.848
D.844
【答案】C
【解析】该可供出售金融资产的入账价值=860-100×0.16+4=848（万元）。
借：可供出售金融资产—成本848
应收股利16
贷：其他货币资金—存出投资款 864
【易错易混试题·单选题】甲公司自证券市场购入乙公司发行的股票100万股，支付价款860万元，其中包括乙公司已宣告但尚未发放的现金股利为每股0.16元，另支付交易费用4万元。
甲公司将购入的乙公司股票作为交易性金融资产核算。
购入该交易性金融资产的入账价值为（）万元。
A.860
B.840
C.848
D.844
【答案】D
【解析】该交易性金融资产的入账价值=860-100×0.16=844（万元）。
借：交易性金融资产—成本844
应收股利16
投资收益 4
贷：其他货币资金—存出投资款864
（三）后续计量
1.收到购买价款中包含的现金股利
借：其他货币资金——存出投资款
贷：应收股利
2.被投资方新宣告的现金股利
借：应收股利
贷：投资收益
实际收到时
借：其他货币资金——存出投资款
贷：应收股利
3.期末（资产负债表日）公允价值变动：
第一期的公允价值变动（该期末公允价值-初始入账成本）
借：可供出售金融资产——公允价值变动
贷：资本公积——其他资本公积（或相反分录）
（不影响当期损益）
第二期以后各期的公允价值变动（该期末公允价值-上期末公允价值）
借：可供出售金融资产——公允价值变动
贷：资本公积——其他资本公积（或相反分录）
【例题·单选题】甲公司2013年12月25日支付价款2040万元（含已宣告但尚未发放的现金股利60万元）取得一项股权投资，另支付交易费用10万元，划分为可供出售金融资产。
2013年12月28日，收到现金股利60万元。
20013年12月31日，该项股权投资的公允价值为2105万元，甲公司2013年因该项股权投资应直接计入资本公积的金额为（）万元。
A.55
B.65
C.115
D.125
【答案】C
【解析】甲公司2013年因该项股权投资应直接计入资本公积的金额=2105-（2040-60＋10）=115（万元）。
20013年12月25日
借：可供出售金融资产——成本1990
应收股利60
贷：其他货币资金——存出投资款2050（2040＋10）2013年12月28日
借：其他货币资金——存出投资款60
贷：应收股利60
2013年12月31日
借：可供出售金融资产——公允价值变动 115（2105-1990）贷：资本公积——其他资本公积115
（三）处置（终止确认）
借：其他货币资金——存出投资款
贷：可供出售金融资产——成本
——公允价值变动（或借）
投资收益（或借）
同时：将“资本公积——其他资本公积”转入“投资收益”
借：资本公积——其他资本公积
贷：投资收益
（或相反分录）
【例题·计算分析题】甲公司2012年7月1日购入乙公司2012年1月1日发行的股票200股，每股市价10元，支付价款为2 000元，另支付交易费用150元；
2012年12月31日，该股票市价为12元；
2013年3月乙公司宣告发放现金股利，甲公司享有现金股利500元，2013年4月甲公司收到现金股利；
2013年5月1日，甲公司以每股15元的价格将该股票出售。
要求：分别作出作为交易性金融资产和可供出售金融资产核算的处理。
【答案】
小结：
1.可供出售金融资产股票投资的初始计量；
2.可供出售金融资产股票投资持有期间的计量；
3.可供出售金融资产股票投资处置；
4.可供出售金融资产股票投资与交易性金融资产的比较。