2011年福建省高职高专升本科入学考试
2011年全国普通高等学校招生考试(福建卷)
2011年全国普通高等学校招生考试(福建卷)英语本试卷分为第Ⅰ卷(选择题)和第Ⅱ卷(非选择题)两部分。
满分150分。
考试时间120分钟。
第Ⅰ卷(选择题共115分)第一部分听力（共两节，满分30分）第一节（共5小题：每小题1．5分，满分7．5分）听下面5段对话，每段对话后有一个小题，从题中所给的A、B、C三个选项选出最佳选项，并标在试卷的相应位置，听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下小题，每段对话仅读一遍。
1．What does the man like about the play?A．The story．B．The ending．C．The actor．2．Which place are the speakers trying to find?A．A hotel．B．A bank．C．A restaurant．3．At what time will the two speakers meet?A．5：20．B．5：10．C．4：40．4．What will the man do?A．Change the plan．B．Wait for a phone call．C．Sort things out．5．What does the woman want to do?A．See a film with the man．B．Offer the man some help．C．Listen to some great music．第二节（共15小题：每小题1．5分，满分22．5分）听下面5段对话。
每段对话有几个小题，从题中所给的A、B、C三个选项中选出的最佳选项，并标在试卷的相应位置。
听每段对话前，你将有时间阅读各个小题，每小题5秒钟；听完后，各小题给出5秒钟的做答时间。
每段对话读两遍。
听第6段材料，回答第6、7题。
6．Where is Ben?A．In the kitchen．B．At school．C．In the park．7．What will the children do in the afternoon?A．Help set the table．B．Have a party．C．Do their homework．听第7段材料，回答第8、9题。
福建省高职专专升本管理大类2011年真题
2011年福建省高职高专专升本科入学考试工商管理公共事业管理旅游管理物流管理专业知识试卷市场营销人力资源管理（考试时间150分钟，满分300分，共二部分）第一部分管理学原理（共150分）一、单项选择题（本大题共15小题，每小题2分，共30分）在每小题列出的四个备选项中只有一个符合题目要求，请将正确答案代码填写在题后的“【】”内。
1、把组织分为正式组织和非正式组织的是【】A.泰罗B.法约尔C.甘特D.巴纳德2、以下不属于梅奥所阐述的人际关系学说的观点是【】A.工人是社会人，而不是经济人B.管理要根据所处环境随机应变C.企业中存在着非正式组织D.生产率取决于工人的态度及他和周围人的关系3、古人云：“运筹帷幄之中，决胜于千里之外。
”这里的“运筹帷幄”反应了管理的哪一项职能？A.计划职能B.组织职能C.领导职能D.控制职能4、作为企业的总裁，最应该亲自处理和决断的管理活动是【】A.对一位公司内部违纪职工按规章进行处罚B.对竞争对手某一产品突然削价做出反应C.企业员工罢工，与员工代表谈判D.对一位顾客的常见投诉进行处理5、决策遵循的原则是【】A.最优原则B.满意原则C.集体原则D.灵活性原则6、以下关于目标管理的论述中正确的是【】A.企业的任务必须转化为目标，但下属的成就并不一定由目标引申B.目标管理是一种程序C.只要每个人的分目标都完成了，企业的总目标就能完成D.管理者依据下级的目标来指挥和控制他们7、企业增加新的，但与原有业务相关的产品和服务，属于【】A.横向一体化战略B.混合多元化战略C.纵向一体化战略D.同心多元化战略8、在集体决策中，如果成员彼此间意见有较大分歧，则可以考虑采用【】A.头脑风暴法B.名义小组技术C.德尔菲技术D.政策指导矩阵9、为了响应顾客要求、某银行对信用卡的审批进行了调整，大大缩短了顾客的等待时间，这属于【】A.战略性变革B.结构性变革C.流程主导性变革D.以人为中心的变革10、以下哪一项属于潜层次的企业文化【】A.道德规范B.组织行为C.管理哲学D.组织机构11、根据马斯洛需要层次论、地位和他人认可的需要属于【】A.安全的需求B.社交的需求C.尊重的需求D.自我实现的需求12、领导生命周期理论将下属的成熟程度作为领导选择正确领导方式的重要依据，领导者同时提供指导行为与支持行为的领导方式被称为【】A.推销型领导（高任务—高关系）B.指导型领导（高任务—低关系）C.参与型领导（低任务—高关系）D.授权型领导（低任务—低关系）13、“人生下来就是厌恶工作”是以下哪一理论的观点【】A.X理论B.Y理论C.双因素理论D.期望理论14、以下关于自适应控制的描述，不正确的是【】A.自适应控制的特点是没有明确的先行量B.控制标准Z值是过去时刻已达到的状态K1的函数，即Z=f（K1)C.Z值是通过学习过去的经验而建立起来的D.大量的管理工作都属于自适应控制15、有效控制的特征，不包括以下哪项【】A.适时性B.适度性C.客观性D.一致性二、多项选择题（本大题共5小题，每小题4分，共20分）在每小题列出的五个备选项中至少有两个是符合题目要求的，请将正确答案代码填写在答题纸相应的位置上。
2011年福建省高职高专升本科入学考试大学英语试卷
2011 年福建省高职高专升本科入学考试大学英语试卷(考试时间120 分钟，满分150 分)答题说明：（1）选择题部分的答案请在答题卡上相应的字母中间划横线，如[A]。
（2）主观题的答案写在答题纸上相应的位置。
注意事项：答案写在试卷上一律不给分。
I. V ocabulary and Structure (45 points, 1.5 for each) Directions: There are 30 incomplete sentences in this part. For each sentence there are four choices marked A, B, C and D. Choose the ONE that best completes the sentence. Then mark the corresponding letter on the ANSWER SHEET with a single line through the center.1.You should accept the fact _____you have lost the very good chance.A. thatB. whichC. whatD. it2. Mandy demanded that Gary________ the truth no matter what had happened.A. tellB. toldC. tellsD. would tell3. — Bruce was injured in a traffic accident.— ________ I talked with him just yesterday.A. Is that right?B. I beg your pardon?C. I see.D. Oh, no!4. Go home quickly, Tina. You parents and friends are concerned ____your safety.A. aboutB. withC. toD. in The President is deeply concerned about this issue. （担心，担忧= worried）He didn't seem in the least concerned for her safety.Many politicians are more concerned with power心，对……感兴趣= to be interested in sth）all the people concerned with children's education5. Don't be too hard on him．After all, it was for the first time ________ he made such a mistake．A．that B．when C．since D．before6. When I took his temperature, it was two degrees above _____.A. averageB. ordinaryC. regularD. normal7.I’ d just got off the plane _______________I realized I had left my key at my seat.A. asB. whenC. whileD. after刚走8. Eat ___ cake you like and leave the others for ___ comes in late.A. any; whoB. every; whoeverC. whichever; whoeverD. either; whoeverEat any cake that you like and leave the others for anyone that comes in late.9. I know the number of people in this city _____ 550000 and a number of them____ from Asia.A. are; areB. is; isC. is; areD. are; is10. Not many students will give you a correct answer, for they know _______about the thing.A. muchB. littleC. fewD. many11. This brand of handbag is ______________A. twice as expensive as that oneB twice expensive than that oneC as twice expensive as that oneD two times as expensive as that one12. Tom is ______________ alcohol and considers drinking as a vital part of his life.A. short ofB. aware ofC. addicted toD. faced withbecome addicted to drugs, alcohol, tobacco, etc 对麻醉药﹑酒﹑烟等上瘾了.13. Having heard of several traffic accidents happened recently, she is more _______now when she is driving.=that had happenedA. cautiousB. capableC. cheerfulD. confident14. Could you find someone _____？A. for me to play tennis withB. for me to play tennisC. play tennis withD. playing tennis with15. Color-blind people often find it difficult to____blue from greenA. judgeB. tellC. divideD. separate~ A from B (esp with can/could/be able to 尤与can/could/be able to连用) distinguish A from B 辨认A和B; 辨别; 识别: I can't tell the difference between margarine and butter, ie can't identify them by their tastes. 我嚐不出人造黄油和黄油有什麽区别.Can you tell Tom from his twin brother? 你能分辨These kittens look exactly alike how can you tell which is which? 这些小猫看上去一模一样--你怎麽能分出哪个是哪个?~ (between) A and B; ~ A from B recognize the difference between (people or things) 区别, 辨别（人或事物）:People who cannot distinguish between colours are said to be colour-blind. 不能辨别颜色的人称为色盲.The twins are so alike that no one can distinguish one from the other. 这对孪生儿长得很像, 无人能分辨出谁是谁.16. A performance __________ by students in our institute tonight. It might be very wonderful, I suppose.A. is to put onB. is to be put onC. was to be put onD. is to be putted on17._________is estimated that the computer company will have another harvest year.A. ThisB. ThatC. WhatD. It18.Helen won't approve of your proposal, __________.A. so will JimB. s o won’t JimC. nor will JimD. nor won’t Jim19. You must get there within an hour. There should be no ________ in sending this information to him.A. questionB. problemC. quarrelD. delay20.Any applicant form ______ properly will not be accepted by the company.A. not to be filledB. not filledC. not being filledD. not having been filled21. Mr. Taylor was fired as he had been absent from work without _____.A. purposeB. doubtC. permissionD. difficulty22.Only under special circumstances ______to take make-up tests.A. are permitted freshmenB. permitted are freshmenC. freshmen are permittedD. are freshmen permitted23. Although Anne is happy with her career success, she wonders _____will happen to her private life.A thatB whatC itD this24.If I had remembered ____ the window, the thief would not have got in.A . to close B. closing C. to have closed D. having closed25 The doctor told Penny that too much _____________ to the sun is bad for the skin.A. exposureB. extensionC. exhibitionD. expansion显露; 暴露; 揭露; 揭发; 曝光:Exposure of the body to strong sunlight can be harmful. 身体受烈日曝晒会造成损伤。
2011年普通高等教育专科升本科工作的通知.doc
40
汉语言文学
滨州学院
80
360
菏泽学院
40
济宁学院
80
临沂师范学院
80
潍坊学院
80
历史学
枣庄学院
40
40
地理科学
临沂师范学院
40
40
体育教育
济宁学院
50
50
英语
滨州学院
60
120
德州学院
60
美术学
潍坊学院
40
80
枣庄学院
40
音乐学
滨州学院
30
240
德州学院
30
菏泽学院
30
济宁学院
60
临沂师范学院
（二）第一志愿录取
对具备录取资格的考生，按不超过分学校分专业招生计划1:1的比例，依据其总成绩由高到低，向招生学校提供第一志愿报考该校各专业的考生名单及相关信息，由学校录取。当第一志愿报考该校的具备录取资格的考生数大于招生计划数时，则不能录取其他志愿报考该校或没有报考该校的考生。
（三）第二志愿录取
对具备录取资格但未被第一志愿所报学校录取的考生，按其总成绩由高到低，依次向未完成招生计划的第二志愿招生学校提供考生名单及相关信息，由学校择优录取。
100
400
山东经济学院燕山学院
200
烟台大学文经学院
100
金融学
山东财政学院东方学院
120
120
会计学
聊城大学东昌学院
150
1660
临沂师范学院
100
青岛理工大学琴岛学院
100
山东财政学院东方学院
300
山东工商学院
200
2011高职升本专业考试试卷(理科生A卷)
2011年专业考试试卷（理科生A 卷）专业：软件工程时间为120分钟（共200 分）第一部分、C 语言基础一、 单项选择题：在每小题列出的四个备选答案中只有一个答案符合题目要求。
请将正确答案填入“单项选择题答题表”对应的格中。
未填入答题表、错选（本题共25小题，每小题2分，共50分）1. 设有类型说明unsigned int a＝65535; ，按%d格式输出a的值，其结果是（）。
A. 65536B. -1C. 1D. -327672. 以下程序输出的结果是（）。
main( ){ int a= -1,b=4,k;k=! ((++a<0)&&! (b--<0));printf("%d%d%d\n",k,a,b);}A. 104B. 103C. 013D. 0043. 设有int i；则表达式i=1,++i,++i||++i,i的值为（）。
A. 1B. 2C. 3D. 44. 设有int a[ ]={10,11,12},*p=&a[0]；则执行完*p++;*p+=1;后a[0],a[1],a[2]的值依次是（）。
A. 10,11,12B. 11,12,12C. 10,12,12D. 11,11,125. 设有说明int s[2]={0,1},*p=s; 则下列错误的C语句是( )。
A. s+=1;B. p+=1;C. *p++;D. (*p)++;6. 以下程序的输出结果是（）。
void prtv(int *x){ printf("%d\n",++*x);}main()prtv(&a);}A. 25B. 26C. 27D. 以上均不对7. 下列叙述中正确的是（）。
A. C语言的函数可以嵌套定义B. C语言的子程序有过程和函数两种C. C语言编译时不检查语法D. C语言中，根据函数能否被其它源文件调用，被区分为内部函数和外部函数8. 以下程序的输出结果是（）。
2011年福建省高职单招语文科考试说明
2011年福建省高职单招语文科考试说明一、命题依据语文学科高职单招试卷依据《2011年福建省高职单招语文科考试大纲》的要求并结合我省中职语文教学的实际情况进行命题。
在考查考生语文基础知识、基本技能掌握程度的基础上，注重考查考生运用所学知识分析和解决实际问题的能力。
二、命题原则1．基础性原则。
考试注重考生对语文学科基础知识、基本技能的掌握，重点考查考生运用知识分析、解决问题的能力。
命题时不出偏题和怪题。
2．科学性原则。
试题力求符合考试大纲的要求，具有较高的信度和效度。
试卷结构合理规范，难易度分值比例恰当；试题内容科学严谨，文字材料简洁明确；参考答案合理准确，评分标准客观公正。
3．时代性原则。
坚持“以服务为宗旨，以就业为导向”的命题理念，命题时坚持理论联系实际，关注学科与社会的联系，贴近考生的学习和生活实际。
4．公平性原则。
命题充分考虑我省中职语文教学的实际，力求考试的公正、公平性。
三、考试目标要求高职单招语文科考试要求考查考生识记、理解、分析、应用（包括评价、探究和写作）四种能力。
1．识记：指识别和记忆，是最基本的能力层级。
2．理解：指领会并能作简单的解释，是在识记基础上高一级的能力层级。
3．分析：指对文本进行深入剖析，揭示各部分间的内在联系，是在识记和理解的基础上进一步提高了的能力层级。
4．应用：指对语文知识和能力的综合运用，包括评价、探究和写作能力，是以识记、理解和分析为基础，在阅读和表达方面发展了的能力层级。
（1）评价: 指对阅读材料能有独到的见解、观点、意见、感想、感悟、体会等，是在识记、理解、分析的基础上进一步提高了的能力层级。
（2）探究: 指对某些问题进行探讨，有发现、有见解、有创新，是在识记、理解、分析、评价的基础上进一步提高了的能力层级。
（3）写作: 对自己的积累进行选择、提取、加工、改造，并以书面文字的形式表达出来，是在识记、理解、分析、评价、探究的基础上进一步提高了的能力层级。
福建升本科考试题库及答案
福建升本科考试题库及答案一、单项选择题（每题2分，共20分）1. 福建省升本科考试的报名条件是什么？A. 具有福建省户籍的应届高中毕业生B. 具有福建省户籍的往届高中毕业生C. 具有福建省户籍的应届和往届高中毕业生D. 具有福建省户籍的大专毕业生答案：C2. 福建省升本科考试的报名时间通常在什么时候？A. 每年的1月份B. 每年的3月份C. 每年的5月份D. 每年的7月份答案：B3. 福建省升本科考试的考试科目包括哪些？A. 语文、数学、英语B. 语文、数学、英语、物理C. 语文、数学、英语、政治D. 语文、数学、英语、化学答案：A4. 福建省升本科考试的录取分数线是如何确定的？A. 由福建省教育考试院统一划定B. 由各高校自行划定C. 由考生所在学校划定D. 由考生所在地区的教育局划定答案：A5. 福建省升本科考试的考试形式是什么？A. 笔试B. 面试C. 笔试和面试相结合D. 网络考试答案：A6. 福建省升本科考试的考试地点通常在哪里？A. 考生所在学校B. 考生所在地区的教育局指定的考点C. 福建省教育考试院指定的考点D. 考生自行选择的考点答案：B7. 福建省升本科考试的考试时间通常在什么时候？A. 每年的4月份B. 每年的6月份C. 每年的8月份D. 每年的10月份答案：B8. 福建省升本科考试的考试内容主要有哪些？A. 高中阶段所学的知识B. 大学阶段所学的知识C. 高中和大学阶段所学的知识D. 与专业相关的知识答案：A9. 福建省升本科考试的考试难度如何？A. 较难B. 适中C. 较易D. 无法确定答案：B10. 福建省升本科考试的考试结果通常在什么时候公布？A. 考试结束后的1个月内B. 考试结束后的2个月内C. 考试结束后的3个月内D. 考试结束后的4个月内答案：A二、多项选择题（每题3分，共15分）11. 福建省升本科考试的报名流程包括哪些步骤？A. 填写报名表B. 提交相关证明材料C. 缴纳报名费D. 参加模拟考试答案：ABC12. 福建省升本科考试的考试科目中，哪些科目的分值较高？A. 语文B. 数学C. 英语D. 物理答案：ABC13. 福建省升本科考试的考试形式中，哪些形式较为常见？A. 笔试B. 面试C. 笔试和面试相结合D. 网络考试答案：AC14. 福建省升本科考试的考试地点中，哪些地点较为常见？A. 考生所在学校B. 考生所在地区的教育局指定的考点C. 福建省教育考试院指定的考点D. 考生自行选择的考点答案：BC15. 福建省升本科考试的考试时间中，哪些时间段较为常见？A. 每年的4月份B. 每年的6月份C. 每年的8月份D. 每年的10月份答案：AB三、判断题（每题2分，共20分）16. 福建省升本科考试的报名条件仅限于具有福建省户籍的应届高中毕业生。
2011年福建省高职高专升本科入学考试
机密★启用前B022011年福建省高职高专升本科入学考试大学语文试卷（考试时间120分钟，满分150分）答题说明：请将答案写在答题纸相应的位置上。
注意事项：答题写在试卷上一律不给分。
一、单选选择题（本大题共20小题，每小题1分，共20分）在每小题列出的四个备选项中只有一个是符合题目要求的，请将正确答案代码填写在答题纸相应位置上。
1、我国第一部纪传体通史是（）。
A、《左传》B、《史记》C、《战国策》D、《诗经》2、（）是鲁迅的散文集。
A、《呐喊》B、《彷徨》C、《朝花夕拾》D、《坟》3、徐志摩后期的作品的诗歌特点（）。
A、有的作品表现了对苦难者同情B、抒发了对英美式资产阶级民主的追求和期待C、有的作品揭露了社会的黑暗D、多变现理想破灭后的彷徨、迷惘、幻灭的没落情绪4、袁宏道的诗文亲切自然，清新活泼，而尤以（）著称于后世。
A、赋B、乐府诗C、词D、小品文5、庖丁为文惠君解牛，手之所触，肩之所倚，足之所履，膝之所踦，砉然响然，奏刀騞然，莫不中音。
其中，“踦”的正确读音是（）。
A、qǐB、jǐC、jìD、qì6、《桥的运动》中，“桥的运动是桥的存在形式”、“平衡就是矛盾的统一”，使用的是（）。
A、比喻说明方法B、引用说明方法C、定义说明方法D、列举说明方法7、苏婷的（）曾获1979-1982年全国优秀新诗（诗集）二等奖。
A、《双桅船》B、《会唱歌的鸢尾花》C、《云游》D、《猛虎集》8、《风波》中七斤的性格特点特征是（）。
A、不学无术B、精明泼辣C、报复心重D、愚昧麻木9、（）有“人民艺术家”的光荣称号，其小说语言往往透着浓浓的京味儿。
A、老舍B、巴金C、鲁迅D、矛盾10、提出“辞必己出”、“惟陈言之务去”观点的是（）。
A、韩愈B、谢翱C、苏轼D、宋应星11、《庄子》一书中包括了大量的（）故事。
A、神话B、寓言C、传说D、童话12、《谏太宗十思疏》的作者是（）。
A、韩愈B、柳宗元C、魏征D、谢翱13、并称为“小李杜”的是（）。
09-11年福建专升本入学考试英语阅读部分真题及答案
2009Television has now come to nearly every family．It has played a very important part in people’s life．School children in the US watch TV about 25 hours a week．Some people feel that television is good for children because it helps them learn about their country and the world．With the help of programs of education，children do better in school．Other people feel that there are too many programs about love and crime on TV, and that even programs of education don’t help Children a lot．Children simply watch too much television，so they don’t do a lot of other important things for their education．Children of three to six learn to speak their language and talk with people．When they are watching TV, they are only listening to the language，and they aren’t talking with anyone．When school children watch TV, they read less．Because of this，they don’t learn to read or write quickly at schoo1．All children learn by doing，and they need time to play in order to learn about the world．When they watch TV, they play less．They also have less time to communicate with their parents and friends，and they have less time for sports．Recently，fifteen families in Denver decided to stop watching TV for a month or more．At first it was difficult，but there were soon a lot of good changes .The children read, played, and exercised more, and the family became full of joy．But at the end of the month all the families began to watch TV as much as before．Not one family was able to give up television completely．46．Some people think that television is good for children becauseA．some programs help them love their parents B．the news programs are important to themC．it makes them play less than before D．they can learn something good from it47．Some people think that television is bad for children becauseA．there are too many TV programs not good for children B．its language is difficult to understandC．it is helpful to their thinking and doing D．their eyes work much every day48．Because they watch too much TV, school childrenA．write more quickly than before ．B．don’t learn to read or write quickly at school.C．play a lot D．read and write much more49．which 0f the following statement is TRUE according to the passage?A．People can not live without television. B．Only through television can children learn about the world．C．when children are watching television，they talk with each other.D．When children watch TV, they read and play 1ess．50．What is the writer's attitude towards television?A．objective B．suspicious C．compromising D．appreciativeQuestions 51 to 55 are based on the following passage:This book on open education has two parts. The first part has to do with how the teacher feels about students. The second part has to do with what the teacher does in the classroom.In traditional education, the teacher may feel that students are not very grown up. Usually, teachers are older than students, and teachers feel that students are young and do not know much about the world, and that he must make the students study specific things. In open education, the teacher’s feelings are very different. The teacher feels that the students are individuals first, and students second. He expects his students to be responsible for the things they do. Just as adults are. A student’s ideas and feelings are just as important as the teacher’s. The teacher allows his students to decide what they want to do, and does not make them study specific subjects or things. The teacher lets them decide what to study and how much tostudy. It’s very important for the teacher to show how he feels about the students.The second part of the idea of open education has to do with what the teacher does in the classroom. In the traditional classroom, the students are told what to do. There is a list of things that the students must do to finish the class. There are rules made by the teacher that the students must follow, even if the students see no reason for the rules. In open education, the teacher allows the students to choose what to do. They may study, or talk, or do nothing at all if they want. There are no specific things for the students to do. There are no traditional rules made by the teacher. The only rules in an open classroom are rules for everyone’s safety. The students are allowed to discover subjects in the open classroom, instead of being made to study them. Open education is a really complex idea.51. What is this passage mainly about?A. The system of traditional education.B. The characteristics of open education.C. A comparison of two kinds of education.D. An emphasis on open education.52. According to the passage students in open educationA. have more freedomB. are restricted by regulationsC. study harderD. have better results inwhat they study53. What the author discusses in this passage concernsA. the teaching procedureB. the students' activitiesC. what the teacher does in the classroomD the attitude the teacher holds towards students and his classroom activites54. When a school has “A Child Is Most Important ” as its slogan(口号), this school most probably adoptsthe idea ofA. traditional educationB. open educationC. adult educationD. open university 55．The author regards open education asA．more reliable B．complex C．modern D．unusualQuestions 56 to 60 are based on the following passage：When 23-year-old Eric graduated from college last year，he didn’t have a job. Not wanting to give up his apartment and move back with his parents, he did what many young Americans are doing：he signed up with a temp(临时)agency, which places workers on short-term jobs.Temporary workers such as Eric comprise 20 percent of the US workforce．In 1985，417，000 workers were classified as temporary help．In 2005，there was more than 2．5 million，according to Labor Department data．Using temporary workers allows companies to increase or decrease the number of staff as their workloads change．It also allows companies to avoid the costs involved in hiring and firing long-term employees．Many temp agency owners and career specialists say temping is a good way for recent graduates to get experience．“Short-term jobs let graduates try out different companies to find the best fit，”said Pegi Wheatley，owner of a San Francisco temp agency．But things don’t always work out that way．“When I started temping，I had this idea that a temporary job could turn full-time．It worked for a friend of mine，but that didn’t happen for me，”said Eric，who quickly became bored with his office work.. Eric stayed with the temp agency because he could earn US$1 0 an hour doing office work．Other short-term jobs, such as working as a store clerk or in a caf6,pay aboutUs$7：But there are drawbacks for the higher pay．Because in the US，health insurance is Provided through employer，most temps are not entitled to workplace health benefits．Eric ran the risk that an accident or illness would land him in the hospital with no way to pay the bill．Other drawbacks，though less serious，still mean that temping for most graduates is exactly what its name implies---a temporary choice．Instability, gaps between contracts，lack of vacation time and isolation form other employees are drawbacks，too.56．Eric took a short-term job mainly becauseA．he didn’t want to give up his apartment B．he liked to try out different companiesC．he wanted to get more experience D．a short-term job is easier to do57．According to the passage．in the year of 2005，more than were classified as temporary help．A．2．5 million B．12．5 million C．4．17 million D．25 million5 8．Which is Not mentioned as an advantage of temping?A．It gives recent graduates experience．B．It enables employers to adjust their workforce．C．A temporary job will turn fall—time．D．Employers Call reduce their costs．59．Eric stayed with the temp agency for some time becauseA．he liked his office work B．he was satisfied with the pay ．C．his employer provided health insurance D．he hated gaps between contracts60．What does the underlined word“drawbacks "in Paragraph．5 mean?”A．Benefits B．Compromises C. Risks D. Disadvantages46-50:DABDA 51-55:CADBD 56-60:AACBD2010Coffee is one of the most popular drinks throughout the world today. In fact, according to some estimates, over 30% of all adults in the world drink coffee at least once a day on the average.Coffee contains a kind of drug called caffeine. Caffeine is a chemical substance that stimulates the nerves of the body. Drinking coffee tends to make people a little bit more awake---at least for a short time---because of this stimulating effect on the nervous system. A cup of coffee has, on the average, about 3% caffeine in it.One story of the discovery of the coffee plant relates to this effect of caffeine. According to the story, coffee was discovered in East Africa. The story says that coffee was first found by a goat farmer named Kaldi. This was about the year 850.Kaldi was leading his animals through the mountains and the goats were stopping repeatedly to eat the plants near the path. Suddenly, some of the goats started jumping up and down in a very strange way.Kaldi figured out that the goats were acting this way because of the plants they were eating.Kaldi himself tried eating some of the green beans that the goats had been eating. He, too, felt the stimulating effect of the beans.Kaldi wanted to prove what had happened, so he picked some of the beans and took them back to his home village, where he told his story. The green bean got the name “Kaffa” and later “coffee” because the beans were discovered in a place call ed Kaffa in Africa.Then for years, people used to eat a few of the green Kaffa beans when they were in themountains and needed extra energy or stimulation. It was later found that the coffee beans could be picked and then dried until they turned brown, and then they could be stored. If the beans were dried and stored, they could be used at any time.46. Caffeine is a kind of drug that can _________ .A. strengthen one’s heartB. make one’s bones strongC. make one more active or alertD. ease the pain on the body47. According to the passage, one will become_________ if he drinks coffee.A. clear-headedB. strongC. nervousD. intelligent48.Kaldi was a_________ .A. doctorB. shepherdC. druggistD. chemist49. How did the goats react after eating the plants?A. They refused to leave.B. They could not find their way home.C. They started jumping up and down.D. They stopped repeatedly to eat them.50. Why did the green bean get the name “Kaffa”?A. Because Kaldi loved his home village very much.B. Because Kaldi’s goats loved thegreen beans very much.C. Because the beans were discovered in a place so named.D. Because the beans could bepicked and dried.Questions 51 to 55 are based on the following passageIn the United States, about 750,000 persons have suffered AIDS. More than one half of them have died.But doctors say evidence also shows there is no reason for persons to become terrified by the disease. The AIDS virus is spread during sex with an infected partner, or by infected blood. But doctors say their studies show the disease is not spread through normal, close social activities.A study by one research team was printed in the New England Journal of Medicine. The doctors studied one-hundred-one family members who lived with AIDS and lived in crowded conditions. The family members shared many personal goods with the patients. These included toothbrushes, drinking glasses, beds, towels and toilets.Doctors said only one family member---a five-year-old girl---got the AIDS virus. They note, however, that the girl’s mother had the disease. They believe the girl probably was born with the virus. No other family member in the study got the AIDS virus or showed any signs of the disease.The head of the study, Gerald Friedland, said if the disease is not easily spread in crowded homes, it also will not spread easily in factories, offices, schools and other public places. Doctor Friedland said the study also shows there is no reason to punish AIDS patients and to force themto live separately from other persons.American health officials recently warned, however, that some health care workers should take special care. The report noted the AIDS virus is carried in blood and other body fluids. It said health care workers should put protective covers over their eyes and skin during medical operations, dental work, or other times when the patient may bleed.In the United States, most AIDS patients are homosexual people, people taking drugs, people who used infected needles, and persons who received infected blood. More recent studies show the AIDS virus also can be spread during heterosexual(异性的)relations. It can spread either from the man to the woman, or from the woman to the man.51. Doctors say there is no reason for people to be frightened about AIDS because_________ .A. it is not deadlyB. few people are infected with AIDSC. the AIDS virus is not spread in everyday social activitiesD. the AIDS virus is notspread during sex52. The study of 101 family members who lived with AIDS patients shows that _____.A. the AIDS is not spread by personal goodsB. women are more likely to get the AIDSvirus than menC. married people are less likely to get AIDS than unmarried onesD. the AIDS virus ispassed by drinking glasses53. From the last sentence of Para 5, we can learn that we have no reason to _________ .A. stop meeting AIDS patients in public placesB. stop living with AIDS patientsC. fear that AIDS can be passed from a mother to a babyD. fear that the AIDS virus canbe passed during sex54. Health workers were warned to take special care when the patient bleeds because _________ .A. AIDS can be passed by touching the patient’s bodyB. AIDS can be spread bytouching the patient’s skinC. AIDS virus can be carried in blood or other body fluidsD. AIDS virus is easilyspread in eyes and skin55. _________ are least likely to be infected with the AIDS disease.A. People who take drugsB. Persons who receive infected bloodC. People who are homosexualD. Unmarried people who don’t take drugs Questions 56 to 60 are based on the following passageDo parents owe their children anything? Yes, they owe them a great deal.One of their chief duties is to give their children a sense of personal worth, for self-esteem isthe basis of a good mental health. A youngster who is often made to feel stupid, often compared to brighter brothers, sisters, or cousins, will not feel confident and become so afraid of failing, that he (or she) won't try at all. Of course, they should be corrected when they do wrong; this is the way children learn. But the criticisms should be balanced with praises.Parents owe their children firm guidance and consistent discipline. It is frightening for a youngster to feel that he is in charge of himself; it's like being in a car without brakes. The parent who says “No” when other parents say “Yes” sends a double message. He is also saying: “I love you, and I am ready to risk your anger, because I don't want you to get into trouble.”Parents owe their children a comfortable feeling about their body, and enough information about sex to balance the wrong information that they will surely receive from their friends.Parents owe their children privacy and respect for their personal things. This means not borrowing things without being permitted, not reading diaries and mail, not looking through pockets. If a mother feels that she must read her daughter's diary to know what is going on, the communication between them must be pretty bad.Parents owe their children a set of solid values around which to build their lives. This means teaching them to respect the rights and opinions of others: it means respecting elders, teachers, and the law. The best way to teach such values is by example. A child who is lied to will lie. A child who sees his parents steal tools from the factory or towels from a hotel will think that it is all right to steal. A youngster who sees no laughter and no love in the home will have a difficult time laughing and loving.No child asks to be born. If you bring a life into the world, you owe the child something. And if you give him his due, he'll have something of value to pass along to your grandchildren.56. According to the passage, parents owe their children the following things Except _________ .A. privacyB. carsC. respect of selfD. information abouttheir body57. The writer thinks that teenagers are frightened when they are in charge of themselvesbecause_________ .A. they don't know how to stop a car without brakesB. there is no one to ask for helpwhen in troubleC. there is no one to guide and discipline themD. they are afraid of being left alone58. Parents are advised to show love to their children by_________ .A. saying “Yes” to everything the children ask for.B. refusing something to theirchildren.C. never embracing older children.D. never criticizing children.59. The word “due” in the last paragraph means _________ .A. what must be given to someone because it is right or owingB. something one should do or finish before a fixed timeC. reasonable explanation(s) or plan(s)D. the money to be paid60. Which of the following statements is True according to the passage?A. It is better to compare a youngster to his brighter brothers because it makes him try harder.B. Parents prefer to let their children be in charge of their own lives at an early age.C. Children shouldn't be corrected because it destroys their self-esteem.D. Children learn much by seeing what their parents do.46-50:CABCC 51-55:CABCD 56-60:BCBAD2011III. Reading Comprehension (45 points)A dinner party is often a pleasurable time for everyone but the host, so the important point to keep in mind is that “planning” is a key p art of a successful dinner party.All too often, hosts make the mistake of over-exerting themselves, leaving little time to enjoy the evening themselves.The following information can help you make it an enjoyable night for both yourself and your guests.Firstly, make a guest list so you’ll know how many people to cook for. Let your guests know thetime and date of the dinner well in advance and be sure to remind them shortly before the party.Make a checklist of ingredients and drink s that you’ll need and try to buy them a couple of days before the party.cleaning till the day off, you might find yourself more stressed than you need to be. Keeping the menu simple doesn’t mean it has to be boring. The night will also be a lot easier for you if you prepare dishes that can be laid out at the centre of the table, allowing guests to serve themselves.You can provide some music and the type of music will depend on the type of guests. You might not think of it, but the night will run a lot smoother with background music for the evening.46. What can be inferred from the first two paragraphs ?A. Usually both the host and the guests enjoy themselves at the party.B. A good "planning" means over-exerting the host.C. The host should make a fuller preparation in order to have more time to enjoy the party.D. It's important for hosts to leave themselves some time to enjoy the dinner party.47. Which of the following is NOT mentioned in planning a diner party ?A. Inform your guests of the time and date beforehand.B. List the ingredients and drinks for the party and buy them before the party.C. Practice cooking according to menu.D. Prepare some proper music for the party.48. Get your house in order the day before the dinner party so that___________ .A. you may find yourself less stressed than you need to beB. you won't get up so early on the party dayC. you will have little time to enjoy the partyD. your guests will be much happier49. Which statement is NOT true according to the information given in the passage?A. Making lists helps.B. A simple menu must be boring as well.C. Music can make the party go smoother.D. Allowing guests to help themselves makes things easier.50. What's the third paragraph mainly about ?A. How to save time for a dinner party.B. How to entertain your guests.C. How to plan a party.D. How to enjoy yourself at a party.Questions 51 to 55 are based on the following passage："Family" is of course an elastic(弹性的) word. But when British people say that their society is based on family life, they are thinking of "family" in its narrow, peculiarly European sense of mother,father,and children living together alone in their own house as an economic and social unit.Thus,every British marriage indicates the beginning of a new and independent family—hence the tremendous importance of marriage in British life.For both the man and the woman,marriage means leaving one's parents and starting one's own life.The man's first duty will then be to his wife,and the wife's to her husband.He will be entirely responsible for her financial support,and she for the running of the new home.Their children will be their common responsibility and theirs alone.Neither the wife's parents nor the husband's,nor their brothers or sisters,aunts or uncles,have any right to interfere with them—they are their own masters.Readers of novels like Jane Austin's Pride and Prejudice will know that in former times marriage among wealthy families were arranged by the girl's parents,that is,it was the parents' duty to find a suitable husband for their daughter,preferably a rich one,and by skillful encouragement—lead him eventually to ask their permission to marry her.Until that time,the girl was protected and maintained in the parents' home and the financial relief(减轻) of getting rid of her could be seen in their giving the newly married pair a sum of money called a dowry(嫁妆).It is very different today.Most girls of today get a job when they leave school and become financially independent before their marriage.This has had two results.A girl chooses her own husband, and she gets no dowry.51.What does the author mean by "Family is of course an elastic word"?A.Different families have different ways of life.B.Different times produce different families.C.Different nations have different families.D.Different definitions could be given to the word.52.For an English family,the husband's duty is ______.A.financial while the wife's is running the homeB.defending the family which the wife's is running the homeC.supporting the family while the wife's is financialD.independent while the wife's is dependent53.Everything is decided in a British family ______.A. by the coupleB. with the help of their parentsC.by brothers and sistersD.with the help of aunts and uncles54. What is true concerning the book “Pride and Prejudice”?A. It is the best book on marriage.B. It is a handbook of marriage.C. It gives quite some idea of English social life in the past.D. It provides a lot of information of former-time wealthy families.55.With regard to marriage in Britain, present-day girls differ from former time girls in ____.A. the right to get marriedB. more parental supportC.finding a jobD. social positionQuestions 56 to 60 are based on the following passage：Praise is a powerful tool but many parents have misconceptions about what it does and how it works.Praise encourages motivation and confidence, but a surprising number of people think it's the cause of jealousy, laziness and resentment. What are the most common assumptions about praise?“There's no need to say anything.”If things are going well, you may think there's no need to say anything. This attitude can be summed u p as “if I don't say anything, then everything's OK”. What this really means is “I'll only say something when there is something to criticize”.“If I say 'well done', they'll stop trying.”Do you think that if you compliment your children they'll slack off? If we are praised for a job well done,it generally encourages us to do better, not worse. The disappointment we feel when good work is not recognized gives rise to the feeling “why should I bother if nobody notices?”“If I praise one, the others will be jealous.”If you are honest and fair in your praise and recognize the special talents of each child, they won't resent praise given to their siblings. Each will feel valued for the unique individuals they are. Children who feel good about themselves are usually generous in their praise of other people. Never use praise of one as a way of implicitly criticizing another. For example, “you'realways so cheerful...”with its implied message “... unlike your moody brother”.“What if there's nothing to praise?”There is always something to praise. You have to catch your child doing something right. Have a positive attitude to the things he does and remember the praise must always be genuine. Your child will quickly sense when you are lying.56. Many parents have misunderstandings aboutA. how powerful praise isB. what praise isC. what praise does and how it worksD. how to give genuine praises to their children57. Why do some parents consider it unnecessary to say anything to praise their children?A. Because they think things aren’t always going well.B. Because they don’t like to praise their children.C. Because they only think it necessary to say something when there is something to criticize.D. Because they don’t like to criticize their children.58. When you are praising one kid, you shouldA. praise other kids tooB. explain the kid’s special talentsC. tell others to be generous and not to be jealousD. make sure you don’t hurt another kid indirectly59. Children who ________ are usually generous in their praise of other people.A. feel good about themselvesB. feel bad about themselvesC. seldom receive praisesD. receive false praises60. Which of the following may be the best title for this passage?A. How to Be Good ParentsB. Misunderstandings About PraiseC. The Power of the PraiseD. All Kids Love Praises46-50:DCABC 51-55:BCACD 56-60:CCDAB。
2011年高考(福建卷)试题及答案
25．福州的三坊七巷是我国文化遗产的一朵奇葩，有过“清明上河图”般的绚丽，孕育出林则徐、严复、冰心等百余仁人名士。
作为福州的城市名片，三坊七巷以其特有的魅力影响着人们，保护三坊七巷正在进行中。
保护文化遗产A.是传播中华文化的重要途径 B．根本上在于发掘其经济价值C.是社会主义精神文明建设的根本任务 D．实质在于保护民族生存和发展的精神血脉26．一切受人民欢迎、对人民有深刻影响的艺术作品，从本质上说，都必须既反映人民精神世界又引领人民精神生活，都必须在人民的伟大中获得艺术的伟大。
可见，优秀的文化A.彰显时代的精神，创造时代的未来 B．反映时代的潮流，决定时代的走向C.源于时代的实践，引导时代的发展 D．源于时代的智慧，推动时代的前27．“双百”人物（一百位为新中国成立作出突出贡献的英雄模范人物和一百位新中国成立以来感动中国人物）用自己的言行，传承着中华民族的优秀品质，让我们在感动中实现精神的升华。
他们的身上折射出，在当代中国A.民族精神生生不息。
历久弥新B．核心价值博大精深，人人践行C.中华美德治国人民，指引方向D．传统文化源远流长，凝聚力量28．微博类似与博客与论坛的综合，用不超过140个文字在网络上发布信息、即时互动。
微博在汇聚民众智慧的同时，也可能成为谣言散布的途径。
公民在微博上A.可以直接行使管理国家事务的权力B．可以扩大生活中的政治权利与义务C.有发布自己掌握的一切信息的自由D．有表达的自由也需承担表达的责任29．2011年2月，中共中央举办省部级主要领导干部社会管理及其创新专题研讨班。
胡锦涛总书记在开班式上强调，加强和创新社会管理，是构建社会主义和谐社会的必然要求。
材料表明了中国共产党A．依靠依法执政来保证科学执政B．提高社会管理和依法行政水平C．创新社会管理，提供社会公共服务职能D．努力提高执政能力．不断完善执政方式30．国务院颁布的《国家知识产权战略纲要》实施三年以来，知识产权受理、审批、登记量大幅攀升，对建设创新型国家产生积极作用。
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机密★启用前C082011年福建省高职高专升本科入学考试财务管理会计学专业知识试卷第一部分基础会计(共100分)一、单项选择题(本大题共15小题，每小题2分，共30分)在每小题列出的四个备选项中只有一个是符合题目要求的，请将正确答案代码填写在答题纸相应位置上。
1．下列方法中，不属于会计核算方法的有()A．复式记账B．登记账簿C．编制财务预算D．成本计算2．企业的会计期间是()A．自然形成的B．一个周转过程C．一个营业年度D．人为划分的3．2010年3月15日采用赊销方式销售产品50000元，6月20日收到货款存入银行。
按权责发生制核算时，该项收入应属于()A．3月B．4月C．5月D．6月4．会计科目与账户的本质区别在于()A．反映的经济内容不同B．会计账户有结构和格式，而会计科目无结构和格式C．记录资产和权益的方法不同D．记录资产和权益的内容不同5．下列不属于损益类科目的是()A．所得税费用B．营业税金及附加C．销售费用D．制造费用6．借贷记账法下的余额试算平衡公式是()A．每个账户的借方发生额=每个账户的贷方发生额B．全部账户本期借方发生额合计=全部账户本期贷方发生额合计C．全部账户期末借方余额合计=部分账户期末贷方余额合计D．全部账户期末借方余额合计=全部账户期末贷方余额合计7．更正错账时，划线更正法的适用范围是()A．记账凭证上会计科目或借贷方向错误，导致账簿记录错误B．记账凭证上会计科目或借贷方向正确，所记金额大于应记金额，导致账簿记录错误C．记账凭证正确，在记账时发生错误，导致账簿记录错误D．记账凭证上会计科目或借贷方向正确，所记金额小于应记金额，导致账簿记录错误8．某公司购入机器一台共计80000元(不考虑增值税)，机器己投入使用，货款尚未支付。
这项业务的发生，意味着()A．资产增加80000元，负债减少80000元B．资产减少80000元，负债减少80000元C．资产减少80000元，负债增加80000元D．资产增加80000元，负债增加80000元9．下列关于会计要素的表述中，正确的是()A．资产的特征之一是预期能给企业带来经济利益B．利润是企业一定期间收入减去费用后的净额C．费用是导致所有者权益减少的经济利益的总流出D．负债的特征之一是企业承担的潜在义务10．下列项目中，不属于原始凭证的有()A．发票B．提货单C．发出材料汇总表D．银行存款余额调节表11．某企业年初未分配利润为150万，本年实现的净利润为300万元，按10％提取法定盈余公积。
该企业可供投资者分配的利润为()万元A．420B．450C．300D．40012．下列各账簿中，一般应采用多栏式账簿的是()A．实收资本明细账B．库存商品明细账C．固定资产明细账D．管理费用明细账‘13．汇总记账凭证账务处理程序适用于()A．规模较小、业务量较少的单位B．规模较大、业务量较多的单位C．规模较大、业务量较少的单位D．规模较少、业务量较多的单位14．下列各项中，不会影响营业利润的是()A．营业外支出B．资产减值损失C．投资收益D．销售费用15．下列项目中，不属于流动负债的有()A．预付款项B．其他应付款C．一年内到期的非流动负债D．应交税费二、判断题(本大题共10小题，每小题1分，共10分)判断下列各题是否正确，正确的打“√”，错误的打“×”，请将答案写在答题纸相应的位置上。
16．所有者权益和负债都是对企业资产的要求权，它们的性质是一样的()17．“生产成本”账户期末在资产负债表的“存货”账户中列示()18．整笔经济业务重记或少记某账户发生额，试算平衡表依然是平衡的()19．企业会计确认、计量和报告应当遵循的会计基础是权责发生制()20．对融资租入固定资产的确认与计量符合实质重于形式会计信息质量特征()21．登记账簿时必须使用钢笔，用蓝黑或黑墨水登记，不能使用圆珠笔和铅笔，红墨水只能在过次页账、结账划线、改错和冲账时使用()22．管理费用是企业行政部门为组织和管理生产经营活动而发生的各种费用，包括行政人员的工资和福利费、办公费、折旧费、广告宣传费、借款利息等()23．资产负债表是反映企业某一期间财务状况的会计报表()24．编制科目汇总表时，汇总的范围是全部会计科目的借、贷方发生额()25．“利润分配”账户年终结转后，借方余额表示历年积存的未分配利润额()三、多项选择题(本大题共5小题，每小题3分，共15分)在每小题列出的四个备选项中有不止一个是符合题目要求的，请将正确答案代码填写在答题纸相应的位置上，多选、少选、错选、不选均不得分。
26．下列等式正确的是()A．资产=负债+所有者权益=权益B．资产+收入=负债+所有者权益+费用C．资产+费用=负债+所有者权益+收入D．期末资产=期末负债+期初所有者权益27．下列关于复式记账的特点，表述正确的是()A．对于每项经济业务，都在两个或两个以上相互关联的账户中进行记录B．以相等金额在有关账户中进行记录，因而可以据以进行试算平衡，以检查账户记录是否正确C．通过账户记录可以了解经济业务的来龙去脉D．相对于单式记账法而言0更具有操作简单的优势28．企业采用计划成本法核算，结转入库材料成本的超支差异，应()A．借记“材料成本差异”B．贷记“材料采购”C．借记“材料采购”D．贷记“材料成本差异”29．总分类账户和明细分类账户平行登记的要点包括()A．所依据的原始凭证相同B．方向相同C．期间相同D．借贷金额相等30．在填制记账凭证时，下列做法正确的有()A．将不同类型业务的原始凭证合并编制一张记账凭证B．一个月内的记账凭证连续编号C．把现金存入银行只填制银行存款收款凭证D．更正错账的记账凭证可以不附原始凭证四、名词解释(本大题共4小题，每小题3分，共12分)请将答案写在答题纸相应的位置上。
31．会计32．收入33．记账凭证34．现值五、简答题(本大题共1小题，共5分)请将答案写在答题纸相应的位置上。
35．简述永续盘存制的优缺点。
六、业务题(本大题共14小题，每小题2分，共28分)请将答案写在答题纸相应的位置上。
制造业企业远成股份有限公司为一般纳税人，对所购材料采用实际成本法核算。
2010年12月发生下列部分业务：36．企业收到国家投资300000元，款项存入银行；37．向甲公司购买材料一批，买价80000元、增值税13600元，款项尚未支付，材料已收到并验收入库；38．仓库发出材料一批，共计70800元，其中，产品生产耗用65000元，车间一般消耗5000元，行政管理部门耗用800元；39．以银行存款向某公司预付购买材料的货款19800元；40．职工王某出差归来报销差旅费560元(原已预支600元)，余款退回现金。
41．行政管理部门以现金购买办公用品一批，价值360元；42．计提本月固定资产折旧，其中，生产车间用固定资产1800元，行政管理部门用固定资产1600元，共计3400元；43．结算本月应付职工薪酬。
其中，生产工人薪酬8000元，车间管理人员薪酬2000元，行政管理人员薪酬3000元：44．将本月发生的制造费用转入产品成本；45．企业销售产品一批给乙公司，售价100000元(不含税)，增值税率17％，收到乙公司开来的商业承兑汇票，该批产品成本为80000元；46．企业收到罚款收入4500元，存入银行；47．以银行存款支付本季度短期借款利息6000元(原已预计利息费用4000元)；48．用银行存款支付产品展览费1300元；49．经批准结转盘盈现金1500元。
要求：根据上述经济业务写出相应的会计分录。
(可不写出明细科目)第二部分财务会计(共200分)一、单项选择题(本大题共10小题，每小题2．5分，共25分)在每小题列出的四个备选项中只有一个是符合题目要求的，请将正确答案代码填写在答题纸相应位置上。
1.甲公司2010年12月31日“应付账款”总账贷方余额20000万元，其明细账借方余额合计5000万元，贷方明细账余额合计25000万元；“预付账款”总账借方余额12000万元，其明细账贷方余额合计4000万元，借方明细账余额合计16000万元，则2010年12月31日资产负债表中“应付账款”项目填列金额为()万元。
A．17000B．32000C．。
29()00I)．20()002.甲公司2010年初所有者权益总额为1360万元，当年实现净利润450万元，提取盈余公积45万元，向投资者分配现金股利200万元，本年内以资本公积转增资本50万元，投资者追加现金投资30万元。
该公司年末所有者权益总额为()万元。
A．1565B．1595C．1640D．17953.2010年12月31日，甲公司库存乙材料的账面价值(成本)为25万元，市场购买价格为22万元。
由于乙材料市场价格下降，用乙材料生产的B产品的售价也发生了相应的下降，由原来的65万元降为59万元。
将乙材料加工成B产品，尚需投入人工及制造费用35万元，估计销售费用及税金为3万元。
2010年12月31曰B材料的价值为()万元。
A．22 B.21C．25D．274.甲公司发出实际成本为140万元的原材料，委托乙企业加工成半成品，收回后用于连续生产应税消费岳，甲企业和乙企业均为增值税一般纳税人，甲公司根据乙企业开具增值税专用发票向其支付加工费4万元和增值税0．68万元，另支付消费税16万元，假定不考虑其他相关税费，甲企业收回该批半成品的入账价值为()万元。
A．144B．144.68C．160D．160.685.甲公司2010年6月购进压模机一台，入账价值为200万元，预计净残值10.6万元，预计使用年限为5年，甲公司采用双倍余额递减法计提折旧，2011年应计提折旧为()万元。
A．32B．40C．37．88D．646.甲公司采用备抵法核算坏账，坏账准备按应收账款余额的5％0计提。
2009年初，“坏账准备”账户期初借方余额为2000元，当年末应收账款余额为100万元；2010年发生坏账3000元，收回以前年度已注销的坏账1000元。
若2010年末应收账款余额为80万元，则当年应计提的坏账准备为()元。
A．4000B．2000C．1000D．07.甲公司出售一台设备(不考虑相关税金)，原价160000元，已计提折旧45000元，已提减值准备10000元，出售设备时发生各种清理费用3000元，出售设备所得价款119000元。
该设备出售净收益为()元。
A．11000B．12000C．-10000D．-110008.甲公司于2011年1月1日发行3年期，每年1月1日付息、到期一次还本的公司债券，债券面值为100万元，票面年利率为5％，实际利率为4％，发行价格为102．78万元。
按实际利率法确认利息费用。