2009中级职称考试试卷+A卷
中级会计职称考试中级实务2009年真题答案
中级会计职称考试中级实务2009年真题答案一、单项选择题1、 D2、C3、D4、A5、A6、B7、A8、A9、D10、D二、多项选择题1、BC2、ABCD3、BC4、ACD5、BC6、ABC7、ABCD8、BCD9、ACD10、ABC三、判断题1、×2、×3、○4、○5、×6、○7、○8、○9、×10、×四、计算分析题1、（1）A公司会计分录：①借：应收票据234000贷：主营业务收入200000应交税金--应交增值税（销项税额）34000②借：银行存款233789、4财务费用210、6贷：应收票据234000③借：应收账款24 1020贷：银行存款241020（2）B公司会计分录：①借：原材料200000应交税金--应交增值税（进项税额）34000贷：应付票据234000②借：财务费用3510贷：应付票据3510③借：应付票据237510财务费用3510贷：应付账款2410202、（1）A材料实际采购成本=300000+1500+340=301840（元） A材料成本差异=301840-305×980=2940（元）（2）①采购付款时：借：物资采购 301840应交税金-应交增值税（进项税额）51000贷：银行存款 352840②验收入库时：借：原材料 298900材料成本差异 2940贷：物资采购 301840③中期期末计提存货跌价准备时：借：存货跌价损失6840贷：存货跌价准备6840④年末计提存货跌价准备时：借：存货跌价准备4000贷：存货跌价损失4000五、综合题1、（1）①购进丙商品时借：库存商品--丙商品200000、应交税金---应交增值税（进项税额）340000贷：应付账款--S公司234000③销售两商品时：借：应收账款--T公司 11 70000贷：主营业务收入1000000应交税金--应交增值税（销项税额）170000③月末结转而商品销售成本时借：主营业务收人 800000贷：库存商品--丙商品800000（2）①提取短期投资跌价准备1999年末应提取额=（23560＋ 56000＋ 78900）一（22000＋ 43000＋ 75800）= 158460－ 140800=17660（元）借：投资收益17660贷：短期投资跌价准备（或投资跌价准备）17660②提取坏账准备1999年末应提取额=（3800000＋ 1170000）×5％－106500=142000（元）借：管理费用142000贷；坏账准备142000③提取存货跌价准备1999年末应提取额=（1000000－ 900000）＋（500000－400000）＋（1200000－1050000）]-300000＝350000- 300000= 50000（元）借：存货跌价损失50000贷：存货跌价准备50000④提取长期投资减值准备1999年末应提取额=3000000－1200000=1800000（元）借：资本公积--股权投资准备700000投资收益1100000贷：长期投资减值准备（或投资减值准备）1800000（3）编制华康公司1999年度利润表如下：利润表编制单位：华康公司 1999年度单位：元项目行次本年累计数一、主营业务收入 1 3560000减：销售折让 2主营业务收入净额 3 3560000减：主营业务成本 4 2900000主营业务税金及附加 5 135000二、主营业务利润（亏损以“-”号填列） 6 525000加：其他业务利润（亏损以“-”号填列） 7减：存货跌价损失 8 350000营业费用 9 55000管理费用 10 227600财务费用 11 23500三、营业利润（亏损以“-”号填列） 12 -131100加：投资收益（损失以“-”号填列） 13 -1117660补贴收入 14营业外收入 15 5000减：营业外支出 16 15600四：利润总额（亏损总额以“-”号填列） 17 -1259360 减：所得税 18五：净利润（净亏损以“-”号填列） 19 -12593602、（l）编制康达公司有关会计分录：①发行债券时借：银行存款 61 60000贷：应付债券--债券面值6000000应付债券--债券溢价 160000②项目完工交付使用时借：在建工程140000应付债券一一债券溢价40000贷：应付债券--应计利息180000③1998年末借：财务费用 140000应付债券--债券溢价40000贷：应付债券--应计利息 180000④ 1999年末惜：财务费用280000应付债券一一债券溢价80000贷：应付债券一一应计利息360000⑤债务重组时借：应付债券--债券面值900000应付债券--应付利息 108000贷：股本200000资本公积7200O0营业外收入--债务重组收益88000借：应付债券--债券面值600000应付债券--应计利息72000贷：固定资产清理，640000营业外收入--债务重组收益32000借：固定资产清理500000累计折旧200000贷：固定资产700000借：固定资产清理 140000贷：营业外收入--处置固定资产净收益140000 （2）编制甲公司有关会计分录：①购入债券时借：长期债权投资--债券投资（面值） 1500000 长期债权投资--债券投资（溢价）40000贷：银行存款 15400002、 1998年末借：长期债权投资--债券投资（应计利息） 90O00贷：投资收益700O0长期债权投资一一债券投资（溢价） 20000③1999年末惜：长期债权投资--债券投资（应计利息） 90000贷：投资收益700O0长期债权投资--债券投资（溢价） 20O00④债务重组日借：长期债权投资920000营业外支出--债务重组损失88000贷：长期债权投资--债券投资（面值） 900000长期债权投资一一债券投资（应计利息） 1080O0借：固定资产640000营业外支出--债务重组损失32000贷：长期债权投资--债券投资（面值）600000长期债权投资--债券投资（应计利息）72000参与会计职称的考生可按照复习计划有效进行，另外高顿网校官网考试辅导高清课程已经开通，还可索取会计职称考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
2009年出版中级专业基础真题与答案
2009年度出版专业技术人员职业资格考试试题——出版专业基础知识(中级)一、单项选择题(共30题,每题1分。
每题的备选项中,只有1个最符合题意)1. 出版活动主要通过其( )影响社会发展。
A. 经济功能B. 文化功能C. 技术功能D. 娱乐功能2. 我国出版事业必须坚持( )的方向。
A. 让读者的任何需求都能得到满足B. 为人民服务、为社会主义服务C. 让各种作品都能自由出版D. 强化出版物的特殊性,对社会作出更大贡献3. 出版物的基本属性是( )。
A. 既是精神产品,又是物质产品B. 使用价值与社会效用既可能一致,也可能背离C. 经济效益与社会效益既可能一致,也可能不同甚至对抗D. 仅生产数量上的变化便会导致利润率的巨大变化4. 我国对出版物发行单位的设立实行( )制度。
A. 登记B. 许可C. 备案D. 认证5. 编辑工作的特点不包括( )。
A. 思想性B. 创造性C. 选择性D. 通用性6. 编辑工作是一种语言文字工作,但不要求编辑人员( )。
A. 掌握语言文字规范B. 有语言文字加工能力C. 有写作能力D. 是语言文字研究专家7. 下列关于编辑工作基本功能的表述中,错误的是( )。
A. 组织文化生产B. 创作文化作品C. 引导文化传播D. 优化文化创造8. 编辑的读者工作要求编辑( )。
A. 方便读者就近购买出版物B. 在任何情况下都不损害读者的利益C. 为读者提供普及性的读物D. 为读者提供低价的读物9. 迄今所知较成熟的最古汉字,是清光绪年间在河南安阳发现的( )。
A. 小篆B. 甲骨文C. 籀文D. 金文10. 中国最早的儒家经典官刻本是( )。
A. 元代岳浚刻印的《九经》B. 五代监本《九经》C. 宋代的《大藏经》D. 唐咸通九年刻《金刚经》11. 中国晚清时期译书最多、影响最大的翻译机构是( )。
A. 江南机器制造总局翻译馆B. 京师同文馆C. 福州船政学堂D. 上海南洋公学12. 具有大学本科学历的人员,如要报考出版专业中级职业资格,必须( )。
2009年中级英语考试试卷(答案)
高化公司2009年中级任职资格外语考试试卷英语（120分钟内完成）单位：姓名：一、阅读理解（每题3分，共30分）短文1（15分）Pain inflicted in infanc y—including circumcision,needle sticks,and other procedures—may render children especially hypersensitive to pain in later life, researchers suggest.“Infants may ‘learn’ about pain through their early experiences and those ‘memories’affect their future reactions to pain,”explain investigators led by Dr.Fran Lang Porter of Washington University School of Medicine St.in St.Louis,Missouri. Their findings are published in the August issue of The Journal of Developmental and Behavioral Pediatrics.Until recently, most healthcare professionals assumed that the immature developing nervous systems of newborns and infants served to dull their sensitivity to physical pain. But “reserch over the 20 years has unequivocally shown that the newborn infan,whether born prematurely or at full term detects and responds to painful stimuli,” according to the investigators.They believe that pain experiences in early life “may have long-lasting effects on future pain behavior.”For example,one study found that low birth weight”preemie” babies weremore likely to be sensitive to pain as adolescents than babies born at normal birth weight. This makes sense,the authors explain,because underweight babies kept in neonatal intensive care units are subject to many painful tests, including repeat diagnostic needle-pricks and other interventions.Neonatal pain may al so impact on childhood psychology.Porter’s team points out that rats exposed to pain in infancy displayed “increased anxiety and defensive…behavior”as adults compared with unexposed rats,Likewise, “very low birth weight(human) babies ofen have more educati onal,psychological,behavioral and emotional difficulties…during school-age and adolescence as compared with their peers.”Questions:1.The people who are extremely sensitive to pain( B ).A)are quite different from ordinary peopleB)may have the experience of pain when they are smallC)must be underweight when they are bornD)can learn to dull their sensitivity2.The researchers find that infants( C ).A)learn to dull their sensitivity to painB)learn about pain form their parentsC)remember their early pain experiencesD)are usually nervous when they are born3.Which of the following statement is TRUE?( C )A)Early pain experiences may not last long.B)Newborns and infants are dull to physical pain.C)Underweight babies tend to be more sensitive to pain as teenagers thannormal birth weight babies.D)Normal birth weight babies are as equally sensitive to pain as low birthweight babies.4.Psychological and emotional difficulties may result from( A ).A)pain in infancy B)pain to adolescenceC)childhood D)mental illness5.According to the passage,( D ).A)health professionals don’t know what to do to reduce the pain of theirpatientsB)topical anesthesia is not so effective as anesthesiaC)children are greatly valued in our societyD)newborns and infants experience too much pain短文2（15分）The human brain contains 10 thousand million cells and each of these may have a thousand connections.Such enormous numbers used to discourage us and cause us to dismiss the possibility of making a machine with human-like ability,but now that we have grown used to moving forward at such a pace we can be less sure. Quite soon,in only 10 or 20 years perhaps,we will be able to assemble a machine as complex as the human brain,and if we can we will.It may then take us a long time to render it intelligent by loading in the right software(软件) or by altering the architecture but that too will happen.I think it certain that in decades,not centuries,machines of silicon(硅) will arise first to rival and then exceed their human ancestors.Once they exceed us they will be capable of their own design. In a real sense they will be able to reproduce themselves.Silocon will have ended carbon’s long control.And we will no longer be able to clain ourselves to be the finest intelligence in the known universe.As the intelligence of robots increases to match that of humans and as theirs cost declines through economies of scale we may use them to expand our frontiers, first on earth through their ability to withstand environments, harmful to ourselves.Thus,deserts may bloom and the ocean beds be mined. Further ahead,by a combination of the great wealth this new age will biring and thetechnology it will provide,the construction of a vast,man-created world in space,home to thousands or millions of people,will be within our power.Questions:6. In what way can we make a machine intelligent?( C )A)By making it work in such environments as deserts,oceans or space.B)By working hard for 10 or 20 years.C)By either properly programming it or changing its structure.D)By reproducing it.7. What does the writer think about machines with human-like ability?( A )A)He believes they will be useful to human beings.B)He believes that they will control us in the future.C)He is not quite sure in what way they may influence us.D)He doesn’t consider the construction of such machines possible.8. The word “carbon”(Line4,Para.2) stands for( D ).A)intelligent robots C)an organic substanceB)a chemical element D)human beings9. A robot can be used to expand our frontiers when( A ).A)its intelligence and cost are beyond questionB)it is able to bear the rough environmentC)it is made as complex as the human brainD)its architecture is different from that of the present ones10. It can be inferred from the passage that( B ).A)after the installation of a great number of cells and connections,robots will be capable of self-reproductionB)with the rapid development of technology ,people have come to realize the possibility of making a machine human-like abilityC)once we make a machine as complex as the human brain,it will possess intelligenceD)robots will have control of the vast,man-made world in space二、英译汉（将下列短文译成汉语，共50分）短文1（28分）All burns are painful,and pain contributes to shock. Surface area as well as depth is important in evaluating a burned patient’s status.In addition to the immediate damage to the burnt tissue, burns cause blood vessels to leak plasma.With small burns, the only effect of the leakage is swelling or blistering in the area. But with extensive burns the volume of blood is reduced enough to impair the circulation.Failure to keep up an adequate circulation is the basis of shock.The amount of fluid that leaks from the blood into the tissues depends on the area and not the depth of the burn.Mortality rate depends upon the age of the patient and the surface area rge amounts of serum are lost by exudation from the surface of the burn wound.Early mortality in burns is the result of burn shock.This is controlled by the replacement of lost extracellular fluid and electrolyte.所有的烧伤都是疼痛的，而疼痛会导致休克，表面范围及深度范围的烧伤对于烧伤病人的状况的评估都是很重要的。
2009年度全国出版专业技术人员职业资格考试(初、中级)试题参考答案
35．ABE 40．ADE 45．ABC 50．ACE 55．ABC 60．CD 65．ABCE
三、 综合题 66．
（1） 一般→ ［删除］ （2） 政治性， →政治性、 （3） 时效性→知识性 （4） 动态性→稳定性 （5） 抽阅三分之一以上的→通读全部 （6） 《三级责任制》 →三审责任制 ［或 “三级审稿责任制 度”］， 书名号应改引号或删去 （7） 担任。” →担任”。 （8） 即要→既要 （9） ……等→等 （10） 人员→编辑室主任一级的人员 （11） 情况， （→情况 （ （12） 负责复审或终审→帮助审阅， 提出意见供出 版 社 决 策 者参考 （13） 、 润饰提高→ [删除] （14） 用色笔→用铅笔 （15） 文字中间→文字下面 （16） 和退稿两种。 → 、 退稿和退修三种。 67．
2009 年度全国出版专业技术人员 职业资格考试 （初、 中级） 试题参考答案
壹 出版专业基础知识 （初级） 试题参考答案
一、 单项选择题
1．D
2．B
3．C
6．C
7．B
8．B
11．C
12．D
13．A
16．B
17．D
18．D
21．B
22．A
23．B
26．D
27．D
28．A
4．D
5．D
9．C
10．D
14．B
贰 出版专业理论与实务 （初级） 试题参考答案
一、 单项选择题
1．A
2．D
3．C
6．B
7．A
8．B
11．D
12．A
13．A
16．D
17．C
18．B
21．B
22．A
23．A
26．C
2009年中级职称考试题
C.65 D.80
12.某公司2008年7月1日向银行借入资金60万元，期限6个月，年利率为6%，到期还本，按月计提利息，按季付息。该企业7月31日应计提的利息为（ ）万元。
A.0.3 B.0.6
C.0.9 D.3.6
13.下列各项中，属于累计原始凭证的是（ ）。
A.提前报废的固定资产不再补提折旧
B.固定资产折旧方法一经确定不得改变
C.已提足折旧但仍继续使用的固定资产不再计提折旧
D.自行建造的固定资产应自办理竣工决算时开始计提折旧
[答案] AC
[解析]选项B，固定资产的折旧方法一经确定不得随意变更，当与固定资产有关的经济利益预期实现方式有重大变更的，应当改变固定资产折旧方法；选项D，自行建造的固定资产，已经达到预定可使用状态但尚未办理竣工决算的，应当按照估计价值确定其成本，并计提折旧，待办理竣工决算后，再按实际成本调整原来的暂估价值，但不需要调整原已计提的折旧额。
[中华会计网校提示]本题目涉及考点与应试指南P158单选5、经典题P101单选9、考试中心模拟试题（五）判断6、全真模拟试题（二）综合题2考核内容相同。
20.甲公司2008年1月5日支付价款2000万元购入乙公司30%的股份，准备长期持有，另支付相关税费20万元，购入时乙公司可辨认净资产公允价值为12000万元。甲公司取得投资后对乙公司具有重大影响。假定不考虑其他因素，甲公司因确认投资而影响利润的金额为（ ）万元。
5.下列各项中，应当确认为投资损益的是（ ）。
A.长期股权投资减值损失
B.长期股权投资处置净损益
C.期末交易性金融资产公允价值变动的金额
D.支付与取得长期股权投资直接相关的费用
2009年中级职称英语考试试卷
2009年中级职称英语考试试卷（120分钟内完成）一、阅读理解（阅读下列短文并用英语回答问题，共30分）短文一(15分)The first hundred years of Nobel Prizes for Chemistry give a beautiful picture of the development of modern chemistry. The prizes cover the whole spectrum(领域) of the basic chemical sciences, from theoretical chemistry to biochemistry, and also a number of contributions to applied chemistry. From a quantitative point of view, organic chemistry dominates with no less than 25 awards. This is not surprising, because the special valence properties of carbon result in an almost infinite variation in the structure of organic compounds. Also, a large number of the prizes in organic chemistry were given for investigations of the chemistry of natural products of increasing complexity and thus are on the border to biochemistry.As many as 11 prizes have been awarded for biochmical discoveries. Even if the first biochemical prize was given already in 1907, only three awards in this area came in the first half of the century, illustrating the explosive growth of biochemistry (8 prizes in 1970—1997). At the other end of the chemical spectrum, physical chemistry, including chemical thermodynamics and kinetics, dominates with 13 prizes, but there have also been 6 prizes in theoretical chemistry. Chemical structure is another large area with 8 prizes, including awards for methodological developments as well as for the determination of the structure of large biological molecules or molecular complexes. Industrial chemistry was first recognized in 1931, but many more recent prizes for basic contributions lie close toindustrial applications, for example, those in polymer chemistry.Science is a truly international undertaking, but the western dominance of the Nobel scene is striking. No less than 46 scientists in the United States have received the Nobel Prize for Chemistry, but the majority have been given the prize since World War II. The first US prize was awarded in 1915, and only two more Americans got the prize before 1946. German chemists form the second most awarded group with 26 Laureates, but 14 of these received the prize before 1945. Of the 25 British investigators recognized, on the other hand, no less than 19 got the prize in the second half of the century. France has 7 Laureates in chemistry, Sweden and Switzerland 5 each, and the Netherlands and Canada 3. One prizewinner each is found in the following countries: Argentina, Austria, Belgium, Czechoslovakia, Denmark, Finland, Italy, Japan, Norway and Russia.Extrapolating the trend of the 20th century Nobel Prizes for Chemistry, it is expected that in the 21st century theoretical and computational chemistry will flourish with the aid of the expansion of computer technology. The study of biological systems may become more dominant and move from individual macromolecules to large interactive systems, for example, in chemical signaling and in neural function, including the brain. And it is to be hoped that the next century will witness a wider national distribution of Laureates.Questions:1.What examples are given for the basic chemical sciences?2.Why does organic chemistry dominate the awards in number?3.What accounts for the 8 prizes awarded for biochemical discoveries in 1970--1997?4.What are the first three large areas dominating with most prizes?5.What is expected of the national distribution of Laureats in the new century?短文二(15分)In many businesses, computers have largely replaced paperwork, because they are fast, flexible and do not make mistakes and they are honest. Many banks advertise that their transactions are “untouched by human hands” and therefore safe from human temptation. But they also have no conscience, and the growing number of computer crimes shows they can be used to steal money from.Even if they are caught, it is hard to punish them because there are no witnesses and no evidence. The head teller at a New York City bank used a computer to steal more than one and a half billion dollars in just four years. No one noticed this theft because he moved the money from one account to another. This man was caught only when the police broke up an illegal gambling operation, his name was in the records.Some emplyees use the computer’s power to get revenge on employers they consider unfair. Recently, a large insurance company fired its computer-tape librarian for reasons that involved her personal rather than her professional life. She was given thirty days’ notice. In those thirty days, she erased all the company’s computerized records.Most computer criminals have been minor emplyees.As one official says, “I have the feeling that there is more crime out there than we are catching. What we are seeing now is all so poorly done. I wonder what the real experts are doing—the ones who really know how a computer works”.Questions:1. Why are transactions in many banks claimed to be safe?2. How did the bank teller cover up his crime?3. Why is it hard to punish computer criminals?4. What did she do during her thirty days’ notice?5. According to the last paragraph, what kind of criminal are the police unable to catch?二、英译汉（将下列短文译成汉语，每题10分，共50分）1. Thanks to the work of many scientists, we are now clear that many of the important earthquake regions are places where the movements of plates are happening and therefore, it becomes much easier to look for signs that an earthquake is coming soon. In the past few years, there has been great excitement about the possibility of finding out when earthquakes are going to happen by measuring changes in the rocks, but we are still not sure whether this can be the basis for an efficient means of predicting earthquakes.2. The euro could overtake the dollar in global importance in the next five years, a large majority of continental Europeans believe, according to a poll days before Europe's monetary union reaches its 10th birthday. Only in the UK were there more who disputed the idea of the euro overtaking the dollar than agreed. The ECB(欧洲央行) has not deliberately promoted the euro's use beyond the eurozone's borders, but sees its global acceptance as evidence of the currency's perceived stability.3. Today's unprecedented financial crisis has inflicted a severe impact on China and other countries as well. China's economic growth has slowed, exports have plunged and unemployment pressure has mounted. Yet even so, China still firmly believes that trade protectionism isn't a solution to the world's problems. In 2008, amid a contraction in global trade, China imported $1.133 trillion worth of goods from countries around the world -- an 18.5% increase over the prior year. These imports are boosting the economic development of China's trading partners. Since the crisis broke out, the Chinese government has decisively put forward a series of measures aiming at stimulating domestic demand.4.Chemical engineers investigate the creation of new polymeric materials with important electrical, optical or mechanical properties. This requires attention not only to the synthesis of the polymer, but also to the flow and forming processes necessary to create a final product. In biotechnology, chemical engineers have responsibilities in the design of production facilities to use microorganisms and enzymes to synthesize new drugs. Problems in environmental engineering that engage chemical engineers include the development of process to minimize the release of products harmful to the environment.5. Lights went out at tourism landmarks and homes across the globe on Saturday for Earth Hour 2009, a global event designed to highlight the threat from climate change. From the Sydney Opera House to the Eiffel Tower in Paris, lights were dimmed as part of a campaign to encourage people to cut energy use and curb greenhouse gas emissions from fossil fuels.The UN Climate Panel says greenhouse gas emissions are warming the planet and will lead to more floods, droughts, heatwaves, rising sea levels and animal and plant extinctions.三、汉译英（将下列句子译成英语，每题4分，共20分）1.人们能到月球度假的时刻将要来临。
2009职称英语综合A试题及答案
2009年度全国职称外语等级考试试卷英语（综合类A级）第1部分：词汇选项（第1～15题，每题1分，共15分）下面每个句子中均有1个词或短语划有横线，请为每处划线部分确定1个意义最为接近的选项。
1Why can't you stop your eternal complaining?A everlastingB longC temporaryD boring2Hundreds of buildings were wrecked by the earthquake.A shakenB damagedC fallenD jumped3These paintings are considered by many to be authentic.A faithfulB royalC genuineD sincere4Many economists have given in to the fatal lure of mathematics.A attractionB simplicityC powerD rigor5Ten years after the event, her death still remains a puzzle.A mistB fogC mysteryD secret6John was irritated by the necessity for polite conversation.A annoyedB troubledC threatenedD aroused7Academic records cannot be duplicated.A borrowedB purchasedC rewrittenD copied8The emphasis on the importance of education has spurred scientific research.A fastenedB encouragedC raisedD initiated9We have ample money for the journey.A someB littleC extraD enough10 The doctor's pills worked marvels for me.A patientsB miraclesC illnessD recovery11 Mary's perpetual moaning nearly drove me mad.A monotonousB endlessC seriousD bitter12 It was hard to say why the man deserved such shabby treatment.A oldB unforgettableC funnyD unfair13 You didn't adhere to these principles.A followB orderC proveD handle14 The farmers also want to use the water to irrigate the barren land.A emptyB hairlessC bareD smooth15 Anyone who wants to apply for a loan need read the following specifications.A expressionsB warningsC instructionsD advertisements第2部分：阅读判断（第16～22题，每题1分，共7分）下面的短文后列出了7个句子，请根据短文的内容对每个句子做出判断：如果该句提供的是正确信息，请选择A；如果该句提供的是错误信息，请选择B；如果该句的信息文中没有提及，请选择C。
2009年度出版专业技术人员职业资格考试真题——出版专业实务(中级)
第32题
【正确答案】：C,D,E
【本题分数】：2.0分
第33题
【正确答案】：A,C,D
【本题分数】：2.0分
第34题
【正确答案】：A,B,E
【本题分数】：2.0分
第35题
【正确答案】：C,D,E
【本题分数】：2.0分
三、写作题（本大题1小题．每题20.0分，共20.0分。）
第1题
第1题
计算题：根据所给材料计算后回答问题。（须列出算式；计算过程中的小数均保留实际位数，最后计算结果中不足0.01元的部分进到0.01元）。（本题22分）
某出版社书刊销售收入适用的增值税率为13%，城市维护建设税率为7%，教育费附加率为3%。该社计划出版一种用纸规格为1 000毫米×1 400毫米的32开纸面平装图书，共印5 000册。付印前需要按利润为30 000元的目标测算其定价。已知的相关数据如下（为方便运算，已对一些数据作了简化处理，包括将增值税从费用单价中剔除，适用的印刷费和装订费单价已考虑纸张规格因素等）：每册书书心的总面数为480面（其中没有空白页面），全部用定量为55克/米2、单价为6000元/吨的胶印书刊纸单色印制，加放率为5%.封面用某种铜版纸印制，每张全张纸可以开切8张封面纸，四色合计的加放率为8%.这种铜版纸的价格可折算为800元/令。
第9题
【正确答案】：B,C
【本题分数】：2.0分
第10题
【正确答案】：B,C,D
【本题分数】：2.0分
第11题
【正确答案】：A,C,D
【本题分数】：2.0分
第12题
【正确答案】：A,E
【本题分数】：2.0分
第13题
【正确答案】：B,C
【本题分数】：2.0分
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
中级职称破格评审考试试卷 A卷一、判断题（对的划“√”，错的划“X”，答案写在每题括号内，共30题，每题1分）1．植物缺乏氮、磷、钾、镁等元素，缺素症状在下部老叶上最先表现出来。
（√）2．土壤保肥性能的大小，主要决定于土壤中的胶体含量。
土壤质地越细，保肥能力越强。
土壤腐殖质含量越多，保肥能力越强。
（√）3．园林树木枝叶生长和根系的生长有相关性，所以树木枝叶旺盛的一侧，其根系的相应一侧一般也粗壮。
（√）4．在不采取措施的情况下，绿地内生活给水系统可以与其他给水系统相互连接。
（X）5．种植设计宜形成人工植物群落，所以新设计种植树木，不需要考虑对原有保留的绿化树种的生长有无影响。
（X）6．为了防止毛白杨春天飞絮，应选雌株。
（X）7．洋槐和国槐都是深根性树种。
（X）8．连翘、迎春、棣棠都开黄花。
（√）9．草甘磷和硫铵都是除草剂。
（X）10．馒头柳是嫁接繁殖的。
（X）11．珍珠梅、木槿都在早春开花。
（X）12．法桐是浅根系树种。
（√）13. 中性树是指既耐旱，又耐湿的树（X）14．树叶色淡、质薄、稀疏的多为阴性树。
（X）15．银杏有长短枝，叶在长枝上互生，在短枝上簇生。
（√）16．群植主要体现群体美，植物一般可分为五个层次，从高大乔木至低矮的草本植物。
（√）17良好的修剪状态是指剪口芽离剪口越近越好。
（X）18．大叶女贞在天津适合做行道树。
（X）19．客土的pH值应在6.5～8.5之间。
（√）20．行道树的分枝点一般在3米以上。
（√）21．尿素最适宜做基肥使用。
（X）22．客土的全盐含量不得大于0.4%。
（√）23．作基肥使用的肥料，一般以化学肥料为主。
（X）24．荷花的主要繁殖方法是分株法。
（√）25．芽是花和枝的原始体。
（√）26．含有N、P、K三元素中两种以上的化学肥料称复合肥料。
（√）27．为了发挥花卉群体美的效果，在一个花坛上，花的色彩越多越好，越丰富越好。
（X）28．独立花坛的长短轴比例一般不大于3：1，面积不能太大。
（√）29．实践长度10m，在图纸上为1cm，图的比例尺为1：100。
（X）30．短截修剪的时间早晚、修剪量的大小都对树木生长有不同的影响。
（√）二、单项选择题（下列各题中，只有一个被选项最符合题意，把正确答案的序号写在每题横线上，共35题，每题1分，错选无分。
）1．植物下部老叶叶脉间黄化，而叶脉为正常绿色，叶缘向上或相下有揉皱，表D。
示—A、缺磷B、缺钾C、缺铁D、缺镁2．通游船的桥梁，其桥底与常水位之间的净空高度应不小于A。
—A、1.5mB、2.0mC、1.8mD、1.0m。
3．栽种水生植物及营造人工湿地时，D水深宜—A、0.2m～1.0mB、0.4m～1.3mC、0.8m～1.5mD、0.1m～1.2mA三种。
4．低温对植物的伤害，根据其原因可分为寒害、霜害和—A、冻害B、雪害C、风梢D、灼害C之间。
5．田间土壤有效水范围是在—A、毛管水和吸湿水B、毛管水和膜状水C、田间持水量和凋萎系数D、田间持水量和毛管悬着水属于复6．复合肥料是指含有三要素两种以上成分的化学肥料，下列肥料中，D—合肥料。
A、硫铵B、碳铵C、硝铵D、磷酸二氢钾。
7、“树乐”是一种A剂。
—A、杀真菌B、杀虫C、杀细菌D、营养8．树体的不同器官和组织进入休眠期的早晚不同，地上部分最晚进入休眠期的D。
是—A、叶B、枝C、芽D、根颈9．现代月季中，品种最丰富的属于A类。
—A、杂种香水月季B、丰花月季C、壮花月季D、微型月季是其中之一。
10．牡丹与芍药在习性与栽培上有相似之处，下面D—A、喜燥怕湿B、忌浓肥C、春季移栽D、秋季分株定点。
11．按图定点放样，要按照绿化工程的顺序进行，一般最后确定的A—A、栽植B、土方C、道路D、水体12．园林设计中的立面图有如我们视线所看到的形象，它的目的是帮助我们正确理解设计意图，主要是搞清B的关系。
—A、平面尺寸B、高低左右C、栽植方位D、工程内容13．树木群植要考虑整个树群长短轴的比例，一般以C为宜。
—A、1：1B、2：1C、3：1D、3：2。
14．下列草种哪种最耐践踏A—A、结缕草B、美国兰草C、野牛草D、异穗苔草15．毛白杨是树种B。
—A、雌雄同株B、雌雄异株16．山桃开花A。
—A、早于碧桃B、晚于碧桃C、和碧桃同时开放。
17．下列植物最耐荫的是B—A、费菜B、玉簪C、荷兰菊D、矮牵牛A土壤。
18．石榴喜—A、石灰岩土壤B、水湿地C、酸性土壤B检查评定和验收。
19．绿化工程应按工程规模大小和复杂程度进行—A.单项工程、单位工程、分部工程、分项工程四级B.分项、分部和单位（子单位）工程三级或分项、单位（子单位）工程二级C.分项工程、分部工程二级D.分部工程、单位工程二级B。
20．属于高等植物的是—A.真菌；B.苔藓C.地衣；D.藻类D。
21．园林绿化工程质量检查评定和验收程序及组织的正确作法是—A . 分项、分部工程的质量待工程全部完成后一起进行验收B.分项、分部工程完工后，直接申请报验C.分项、分部工程的质量自检和验收可合并进行申报D. 分项、分部工程完工后，应在施工单位评定检查（自检）合格的基础上申请报验C。
22．绿化栽植工程施工质量控制的要点是—A. 场地内宿根性杂草和表层杂草应清除干净B.栽植土层厚度必须符合规定C.栽植层下不得有不透水层C 。
23．排盐管(渗水管)敷设分项工程的主控项目条文中包括—A.排盐沟断面和填埋材料应符合设计要求B.观察井允许偏差应符合有关规定C.排盐管网必须通顺有效,主排盐管必须与外界市政排水管网接通D.石屑淋层材料中石粉和泥土含量不得超过10%24．规模大、栽植数量和种类复杂的绿化工程，为确保植物材料主控项目质量B屯苗、缓苗。
—A. 苗木到场后进行栽植即可，不必设假植区B.必须就地设假植区C.必须设假植区D.宜设假植区A。
25．下列有关栽植工程养护质量控制条文中主控项目是—A.浇灌水质矿化度＜2g/L,ph值应≤8B.浇灌水必须用自来水C.浇灌水可用地沟水,河沟水代替，浇灌用水无须化验的大树。
26．大树移植工程质量控制主控项目规定：非适宜季节移植大树宜选用B—A.刨台打络B.硬质或软质容器栽培C.实生苗D.野生苗27．水生植物栽植施工质量控制中，关键质量工作是B。
—A.栽植范围基本符合设计要求，配植合理，观赏效果好B.控制灌水，防止新生苗（株）因水浸泡窒息死亡C.栽植后至长出新株期间应控制水位，防止新植苗木干枯死亡D.栽植后至长出新株期间应控制水位，防止新生苗（株）因水浸泡窒息死亡；扁园形卵石应竖向接28．卵石面层表面应颜色和顺、颗粒铺设较清晰…，卵石嵌入砂浆深度—贴排列（C ）。
A.应大于颗粒的1/2B.应小于颗粒的1/2C.不得平铺D.可以平铺29．观花植物在花芽分化时期，应多施B。
—A、氮肥B、磷肥C、微量元素肥料D、堆肥30．氮肥供应过多，会导致植物A。
—A、徒长B、停止生长C、磷钾肥D、微量元素肥料31. 在生境因子中，光、温度、空气、水分是____ A ___。
A、气候因子B、土壤因子C、地形因子D、生物因子32. 一年生花卉花朵开放要求的温度__ A _____。
A、25～30℃B、15～20℃C、20～25℃D、10～15℃33. 下列材料持水能力最好的是____ C ___。
A、珍珠岩B、泥炭C、木屑D、细砂34. 防治美国白蛾幼虫，比较适合的药剂是___ A ____。
A、灭幼脲B、吡虫啉C、齐螨素D、绿色威雷35. 下列树种，____ C __属于浅根性树种。
A、臭椿B、国槐C、洋槐D、桧柏三、名词解释（每题3分，共5题）1、土壤三相比：是指土壤的固相、液相、气相比例。
2、自然式园林：园林布局按自然景观的组成规律采取不规则形式。
3、PH值：是指氢离子浓度的负对数。
4、复合肥料：含有氮、磷、钾三要素中两种以上的化学肥料。
5、花期控制：也称催延花期，凡采用人为的措施，改变植物在自然环境条件下的开花期，包括提前、推迟和延长花期均称为花期控制。
四、论述题（每题10分，共2题）1、简述大树移植所应采取的技术措施。
2、叙述园林树木整形修剪的原则。