模拟试题一
管理会计模拟试题（1）（2）与参考答案（08、10）
管理会计模拟试题（ 1）一、单项选择题（每小题 1 分，共20 分）1．下列项目中，不属于能够揭示管理会计与财务会计之间共性特征的表述是()。
A ．两者都是现代会计的组成部分B．两者的具体目标相同C．两者共享部分信息D．两者相互制约、相互补充2．与弹性预算相对应的预算是 ()。
A ．固定预算B．零基预算C．增量预算D．定期预算3．下列各种销售预测方法中，没有考虑远近期销售业务量对未来销售状况会产生不同影响的方法是 ()。
A ．移动平均法B．算术平均法C．加权平均法D．平滑指数法4．某企业每月固定成本2000 元，单价 20 元，计划销售产品 500 件，欲实现目标利润1000，其单位变动成本应为 ()。
A．12B． 13C． 14D．155．经营杠杆系数是由于() 变动而使利润变动的敏感程度。
A ．单价B．单位变动成本C．固定成本D．销售量6．一般情况下，在产销量上升时，经营杠杆系数()。
A ．上升B．下降C．不变D．成正比例变动7．如果某项管理会计信息同时满足了相关性和可信性的要求，那么我们可以断定该信息在质量上符合 ()。
A ．真实性原则C．及时性原则8．如果企业每年提取折旧2000 元，所得税率为B．决策有用性原则D．灵活性原则40％，付现成本为3000 元，则由于计提折旧而减少的所得税额为()。
A．800 元C． 2000 元9．编制经营预算与财务预算的期间通常是A．1 个月C．半年(B． 1200 元D． 3000 元)。
B． 1 个季度D．1 年10．下列指标中，其分母为时期平均指标的是()。
A ．投资利润率B．年平均投资报酬率C．原始投资回收率D．静态投资回收期11．在进行标准成本差异分析时，不能区分为价差和量差的成本是() 。
A ．直接材料成本B ．直接人工成本C．固定制造费用 D ．变动制造费用12．在评价利润中心的指标中，理论上最优的选择是()。
A ．边际贡献C．部门边际贡献13．当企业按最优生产批量组织生产时，意味着B ．部门贡献D ．税前部门利润()。
模拟科目一试题及答案
模拟科目一试题及答案一、单项选择题（每题1分，共10分）1. 驾驶机动车，遇有前方车辆停车排队等候或者缓慢行驶时，应当：A. 从右侧超车B. 从左侧超车C. 依次排队等候D. 穿插等候的车辆答案：C2. 机动车通过没有交通信号灯控制也没有交通警察指挥的交叉路口时，应当：A. 快速通过B. 减速慢行C. 停车让行D. 鸣笛示意答案：B3. 机动车在高速公路上行驶，车速超过每小时100公里时，应当与同车道前车保持的安全距离是：A. 不少于50米B. 不少于100米C. 不少于150米D. 不少于200米答案：B4. 机动车驾驶证有效期满换证的，应当在有效期满前多少日内申请换证？A. 30日B. 60日C. 90日D. 180日答案：C5. 驾驶机动车在道路上行驶，遇到行人横过道路时，应当：A. 减速让行B. 鸣笛示意C. 加速通过D. 停车让行答案：A6. 机动车在道路上发生故障，难以移动时，应当：A. 立即驶离B. 停车检查C. 立即报警D. 在车后设置警告标志答案：D7. 机动车在高速公路上行驶，遇到雾天能见度低于50米时，应当：A. 继续行驶B. 减速行驶C. 停车等待D. 打开双闪答案：C8. 机动车在道路上临时停车，驾驶人不得离开车辆，且应当：A. 打开双闪B. 打开车门C. 打开车窗D. 关闭车窗答案：A9. 机动车在道路上行驶，遇到交通信号灯黄灯亮时，应当：A. 立即停车B. 继续行驶C. 减速慢行D. 快速通过答案：C10. 机动车在道路上行驶，遇到交通警察指挥时，应当：A. 按照交通信号灯指示行驶B. 按照交通标志指示行驶C. 按照交通警察的指挥行驶D. 按照交通标线指示行驶答案：C二、多项选择题（每题2分，共10分）1. 机动车在道路上行驶，遇到下列哪些情况时，应当减速慢行？A. 遇到行人B. 遇到动物C. 遇到学校D. 遇到医院答案：ABC2. 机动车在高速公路上行驶，遇到下列哪些情况时，应当使用危险报警闪光灯？A. 发生故障B. 遇到交通事故C. 遇到恶劣天气D. 遇到施工路段答案：ABCD3. 机动车在道路上行驶，下列哪些行为是违法的？A. 超速行驶B. 酒后驾驶C. 疲劳驾驶D. 无证驾驶答案：ABCD4. 机动车在道路上行驶，遇到下列哪些情况时，应当使用转向灯？A. 变更车道B. 转弯C. 靠边停车D. 超车答案：ABCD5. 机动车在道路上行驶，下列哪些情况下，驾驶人应当立即停车？A. 驾驶证丢失B. 机动车发生故障C. 机动车发生交通事故D. 机动车发生严重违法行为答案：BC三、判断题（每题1分，共10分）1. 机动车在道路上行驶，遇到交通信号灯红灯亮时，可以右转弯。
考研英语模拟试题1及答案
考研英语模拟试题一及答案Section I Use of EnglishDirections:Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on the ANSWER SHEET. (10 points)Could a hug a day keep the doctor away? The answer may be a resounding "yes!" 1 helping you feel close and 2 to people you care about, it turns out that hugs can bring a 3 of health benefits to your body and mind. Believe it or not, a warm embrace might even help you 4 getting sick this winter.In a recent study 5 over 400 health adults, researchers from Carnegie Mellon University in Pennsylvania examined the effects of perceived social support and the receipt of hugs 6 the participants' susceptibility to developing the common cold after being 7 to the virus .People who perceived greater social support were less likely to come 8 with a cold ,and the researchers 9 that the stress-reducing effects of hugging 10 about 32 percent of that beneficial effect. 11 among those who got a cold, the ones who felt greater social support and received more frequent hugs had less severe 12 ."Hugging protects people who are under stress from the 13 risk for colds that's usually 14 with stress," notes Sheldon Cohen, a professor of psychology at Carnegie. Hugging "is a marker of intimacy and helps 15 the feeling that others are there to help 16 difficulty."Some experts 17 the stress-reducing , health-related benefits of hugging to the release of oxytocin, often called "the bonding hormone" 18 it promotes attachment in relationships, including that between mother and their newborn babies. Oxytocin is made primarily in the central lower part of the brain , and some of it is released into the bloodstream. But some of it 19 in the brain, where it 20 mood, behavior and physiology.1．[A] Unlike [B] Besides[C] Despite [D] Throughout2．[A] connected [B] restricted[C] equal [D] inferior3．[A] choice [B] view[C] lesson [D] host4．[A] recall [B] forget[C] avoid [D] keep5．[A] collecting [B] involving[C] guiding [D] affecting6．[A] of [B] in[C] at [D] on7．[A] devoted [B] exposed[C] lost [D] attracted8．[A] across [B] along[C] down [D] out9．[A] calculated [B] denied[C] doubted [D] imagined10．[A] served [B] required[C] restored [D] explained11．[A] Even [B] Still[C] Rather [D] Thus12．[A] defeats [B] symptoms[C] tests [D] errors13．[A] minimized [B] highlighted[C] controlled [D] increased14．[A] equipped [B] associated[C] presented [D] compared15．[A] assess [B] moderate[C] generate [D] record16．[A] in the face of [B] in the form of[C] in the way of [D] in the name of17．[A] transfer [B] commit[C] attribute [D] return18．[A] because [B] unless[C] though [D] until19．[A] emerges [B] vanishes[C] remains [D] decreases20．[A] experiences [B] combines[C] justifies [D]influencesSection II Reading ComprehensionPart ADirections:Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on the ANSWER SHEET. (40 points)Text 1First two hours , now three hours-this is how far in advance authorities are recommending people show up to catch a domestic flight , at least at some major U.S. airports with increasingly massive security lines.Americans are willing to tolerate time-consuming security procedures in return for increased safety. The crash of Egypt Air Flight 804,which terrorists may have downed over the Mediterranean Sea ,provides another tragic reminder of why. But demanding too much of air travelers or providing too little security in return undermines public support for the process. And it should: Wasted time is a drag on Americans' economic and private lives, not to mention infuriating.Last year, the Transportation Security Administration (TSA) found in a secret check that undercover investigators were able to sneak weapons---both fake and real-past airport security nearly every time they tried .Enhanced security measures since then, combined with a rise in airline travel due to the improving Chicago's O'Hare International .It is not yet clear how much more effective airline security has become-but the lines are obvious.Part of the issue is that the government did not anticipate the steep increase in airline travel , so the TSA is now rushing to get new screeners on the line. Part of the issue is thatairports have only so much room for screening lanes. Another factor may be that more people are trying to overpack their carry-on bags to avoid checked-baggage fees, though the airlines strongly dispute this.There is one step the TSA could take that would not require remodeling airports or rushing to hire: Enroll more people in the PreCheck program. PreCheck is supposed to be a win-win for travelers and the TSA. Passengers who pass a background check are eligible to use expedited screening lanes. This allows the TSA wants to enroll 25 million people in PreCheck.It has not gotten anywhere close to that, and one big reason is sticker shock. Passengers must pay $85 every five years to process their background checks. Since the beginning, this price tag has been PreCheck's fatal flaw. Upcoming reforms might bring the price to a more reasonable level. But Congress should look into doing so directly, by helping to finance PreCheck enrollment or to cut costs in other ways.The TSA cannot continue diverting resources into underused PreCheck lanes while most of the traveling public suffers in unnecessary lines. It is long past time to make the program work.21. the crash of Egypt Air Flight 804 is mentioned to[A] stress the urgency to strengthen security worldwide.[B] highlight the necessity of upgrading major US airports.[C] explain Americans' tolerance of current security checks.[D] emphasis the importance of privacy protection.22. which of the following contributions to long waits at major airport?[A] New restrictions on carry-on bags.[B] The declining efficiency of the TSA.[C] An increase in the number of travelers.[D] Frequent unexpected secret checks.23.The word "expedited" (Line 4, Para.5) is closest in meaning to[A] faster.[B] quieter.[C] wider.[D] cheaper.24. One problem with the PreCheck program is[A] A dramatic reduction of its scale.[B] Its wrongly-directed implementation.[C] The government's reluctance to back it.[D] An unreasonable price for enrollment.25. Which of the following would be the best title for the text?[A] Less Screening for More Safety[B] PreCheck-a Belated Solution[C] Getting Stuck in Security Lines[D] Underused PreCheck LanesText 2"The ancient Hawaiians were astronomers," wrote Queen Liliuokalani, Hawaii's last reigning monarch, in 1897. Star watchers were among the most esteemed members of Hawaiian society. Sadly, all is not well with astronomy in Hawaii today. Protests have erupted over construction of the Thirty Meter Telescope(TMT), a giant observatory that promises to revolutionize humanity's view of the cosmos.At issue is the TMT's planned location on Mauna Kea, a dormant volcano worshiped by some Hawaiians as the piko , that connects the Hawaiian Islands to the heavens. But Mauna Kea is also home to some of the world's most powerful telescopes. Rested in the Pacific Ocean, Mauna Kea's peak rises above the bulk of our planet's dense atmosphere, where conditions allow telescopes to obtain images of unsurpassed clarity.Opposition to telescopes on Mauna Kea is nothing new. A small but vocal group of Hawaiians and environments have long viewed their presence as disrespect for sacred land and a painful reminder of the occupation of what was once a sovereign nation.Some blame for the current controversy belongs to astronomers. In their eagerness to build bigger telescopes, they forgot that science is the only way of understanding the world. They did not always prioritize the protection of Mauna Kea's fragile ecosystems or its holiness to the island's inhabitants. Hawaiian culture is not a relic of the past; it is a living culture undergoing a renaissance today.Yet science has a cultural history, too, with roots going back to the dawn of civilization. The same curiosity to find what lies beyond the horizon that first brought early Polynesians to Hawaii's shores inspires astronomers today to explore the heavens. Calls to disassemble all telescopes on Mauna Kea or to ban future development there ignore the reality that astronomy and Hawaiian culture both seek to answer big questions about who we are, where we come from and where we are going. Perhaps that is why we explore the starry skies, as if answering a primal calling to know ourselves and our true ancestral homes.The astronomy community is making compromises to change its use of Mauna Kea. The TMTsite was chosen to minimize the telescope's visibility around the island and to avoid archaeological and environmental impact. To limit the number of telescopes on Mauna Kea, old ones will be removed at the end of their lifetimes and their sites returned to a natural state. There is no reason why everyone cannot be welcomed on Mauna Kea to embrace their cultural heritage and to study the stars.26. Queen Liliuokalani's remark in Paragraph 1 indicates[A] its conservative view on the historical role of astronomy.[B] the importance of astronomy in ancient Hawaiian society.[C] the regrettable decline of astronomy in ancient times.[D] her appreciation of star watchers' feats in her time.27.Mauna Kea is deemed as an ideal astronomical site due to[A] its geographical features[B] its protective surroundings.[C] its religious implications.[D] its existing infrastructure.28.The construction of the TMT is opposed by some locals partly because[A] it may risk ruining their intellectual life.[B] it reminds them of a humiliating history.[C] their culture will lose a chance of revival.[D] they fear losing control of Mauna Kea.29.It can be inferred from Paragraph 5 that progress in today's astronomy[A] is fulfilling the dreams of ancient Hawaiians.[B] helps spread Hawaiian culture across the world.[C] may uncover the origin of Hawaiian culture.[D] will eventually soften Hawaiians' hostility.30.The author's attitude toward choosing Mauna Kea as the TMT site is one of[A] severe criticism.[B] passive acceptance.[C] slight hesitancy.[D] full approval.Text 3Robert F. Kennedy once said that a country's GDP measures "everything except that which makes life worthwhile." With Britain voting to leave the European Union, and GDP already predicted to slow as a result, it is now a timely moment to assess what he was referring to.The question of GDP and its usefulness has annoyed policymakers for over half a century. Many argue that it is a flawed concept. It measures things that do not matter and misses things that do. By most recent measures, the UK's GDP has been the envy of the Western world, with record low unemployment and high growth figures. If everything was going so well, then why did over 17 million people vote for Brexit, despite the warnings about what it could do to their country's economic prospects?A recent annual study of countries and their ability to convert growth into well-being sheds some light on that question. Across the 163 countries measured, the UK is one of the poorest performers in ensuring that economic growth is translated into meaningful improvements for its citizens. Rather than just focusing on GDP, over 40 different sets of criteria from health, education and civil society engagement have been measured to get a more rounded assessment of how countries are performing.While all of these countries face their own challenges , there are a number of consistent themes . Yes , there has been a budding economic recovery since the 2008 global crash , but in key indicators in areas such as health and education , major economies have continued to decline . Yet this isn't the case with all countries . Some relatively poor European countries have seen huge improvements across measures including civil society , income equality and the environment.This is a lesson that rich countries can learn : When GDP is no longer regarded as the sole measure of a country's success, the world looks very different .So, what Kennedy was referring to was that while GDP has been the most common method for measuring the economic activity of nations , as a measure , it is no longer enough . It does not include important factors such as environmental quality or education outcomes - all things that contribute to a person's sense of well-being.The sharp hit to growth predicted around the world and in the UK could lead to a decline in the everyday services we depend on for our well-being and for growth . But policymakers who refocus efforts on improving well-being rather than simply worrying about GDP figures could avoid the forecasted doom and may even see progress .31.Robert F. Kennedy is cited because he[A]praised the UK for its GDP.[B]identified GDP with happiness .[C]misinterpreted the role of GDP .[D]had a low opinion of GDP .32.It can be inferred from Paragraph 2 that[A]the UK is reluctant to remold its economic pattern .[B]GDP as the measure of success is widely defied in the UK .[C]the UK will contribute less to the world economy .[D]policymakers in the UK are paying less attention to GDP .33.Which of the following is true about the recent annual study ?[A]It is sponsored by 163 countries .[B]It excludes GDP as an indicator.[C]Its criteria are questionable .[D]Its results are enlightening .34.In the last two paragraphs , the author suggests that[A]the UK is preparing for an economic boom .[B]high GDP foreshadows an economic decline .[C]it is essential to consider factors beyond GDP .[D]it requires caution to handle economic issues .35.Which of the following is the best title for the text ?[A]High GDP But Inadequate Well-being , a UK Lesson[B]GDP Figures, a Window on Global Economic Health[C]Rebort F.Kennedy, a Terminator of GDP[D]Brexit, the UK's Gateway to Well-beingText 4In a rare unanimous ruling, the US Supreme Court has overturned the corruption conviction of a former Virginia governor, Robert McDonnell. But it did so while holding its nose at the ethics of his conduct, which included accepting gifts such as a Rolex watch and a Ferrari automobile from a company seeking access to government.The high court's decision said the judge in Mr. McDonnell's trial failed to tell a jury that it must look only at his "official acts," or the former governor's decisions on "specific" and "unsettled" issues related to his duties.Merely helping a gift-giver gain access to other officials, unless done with clear intent to pressure those officials, is not corruption, the justices found.The court did suggest that accepting favors in return for opening doors is "distasteful" and "nasty." But under anti-bribery laws, proof must be made of concrete benefits, such as approval of a contract or regulation. Simply arranging a meeting, making a phone call, or hosting an event is not an "official act".The court's ruling is legally sound in defining a kind of favoritism that is not criminal. Elected leaders must be allowed to help supporters deal with bureaucratic problems without fear of prosecution for bribery." The basic compact underlying representative government," wrote Chief Justice John Roberts for the court," assumes that public officials will hear from their constituents and act on their concerns."But the ruling reinforces the need for citizens and their elected representatives, not the courts, to ensure equality of access to government. Officials must not be allowed to play favorites in providing information or in arranging meetings simply because an individual or group provides a campaign donation or a personal gift. This type of integrity requires well-enforced laws in government transparency, such as records of official meetings, rules on lobbying, and information about each elected leader's source of wealth.Favoritism in official access can fan public perceptions of corruption. But it is not always corruption. Rather officials must avoid double standards, or different types of access for average people and the wealthy. If connections can be bought, a basic premise of democratic society-that all are equal in treatment by government-is undermined. Good governance rests on an understanding of the inherent worth of each individual.The court's ruling is a step forward in the struggle against both corruption and official favoritism.36. The undermined sentence (Para.1) most probably shows that the court[A] avoided defining the extent of McDonnell's duties.[B] made no compromise in convicting McDonnell.[C] was contemptuous of McDonnell's conduct.[D] refused to comment on McDonnell's ethics.37. According to Paragraph 4, an official act is deemed corruptive only if it involves[A] leaking secrets intentionally.[B] sizable gains in the form of gifts.[C] concrete returns for gift-givers.[D] breaking contracts officially.38. The court's ruling is based on the assumption that public officials are[A] justified in addressing the needs of their constituents.[B] qualified to deal independently with bureaucratic issues.[C] allowed to focus on the concerns of their supporters.[D] exempt from conviction on the charge of favoritism.39. Well-enforced laws in government transparency are needed to[A] awaken the conscience of officials.[B] guarantee fair play in official access.[C] allow for certain kinds of lobbying.[D] inspire hopes in average people.40. The author's attitude toward the court's ruling is[A] sarcastic.[B] tolerant.[C] skeptical.[D] supportivePart BDirections:The following paragraphs are given in a wrong order. For Questions 41-45, you are required to reorganize these paragraphs into a coherent article by choosing from the list A-G to filling them into the numbered box. Paragraphs B and D have been correctly placed. Mark your answers on ANSWER SHEET. (10 points)[A]The first published sketch, "A Dinner at Poplar Walk" brought tears to Dickens's eyes when he discovered it in the pages of The Monthly Magazine. From then on his sketches ,which appeared under the pen name "Boz" in The Evening Chronicle, earned him a modest reputation.[B]The runaway success of The Pickwick Papers, as it is generally known today, secured Dickens's fame. There were Pickwick coats and Pickwick cigars, and the plump, spectacled hero, Samuel Pickwick, became a national figure.[C]Soon after Sketches by Boz appeared, a publishing firm approached Dickens to write a story in monthly installments, as a backdrop for a series of woodcuts by the ten-famous artist Robert Seymour, who had originated the idea for the story. With characteristic confidence, Dickens successfully insisted that Seymour's pictures illustrate his own story instead. After the first installment, Dickens wrote to the artist and asked him to correct a drawing Dickens felt was not faithful enough to his prose. Seymour made the change, went into his backyard, and expressed his displeasure by committing suicide. Dickens and his publishers simply pressed on with a new artist. The comic novel, The Posthumous Papers of the Pickwick Club, appeared serially in 1836 and 1837, and was first published in book form in 1837.[D]Charles Dickens is probably the best-known and, to many people, the greatest English novelist of the 19th century. A moralist, satirist, and social reformer. Dickens crafted complex plots and striking characters that capture the panorama of English society.[E]Soon after his father's release from prison, Dickens got a better job as errand boy in law offices. He taught himself shorthand to get an even better job later as a court stenographer and as a reporter in Parliament. At the same time, Dickens, who had a reporter's eye for transcribing the life around him especially anything comic or odd, submitted short sketches to obscure magazines.[F] Dickens was born in Portsmouth, on England's southern coast. His father was a clerk in the British navy pay office -a respectable position, but wish little social status. His paternal grandparents, a steward and a housekeeper possessed even less status, having been servants, and Dickens later concealed their background. Dicken's mother supposedly came from a more respectable family. Yet two years before Dicken's birth, his mother's father was caught stealing and fled to Europe, never to return. The family's increasing poverty forced Dickens out of school at age 12 to work in Warren's Blacking Warehouse, a shoe-polish factory, where the other working boys mocked him as "the young gentleman." His father was then imprisoned for debt. The humiliations of his father's imprisonment and his labor in the blacking factory formed Dicken's greatest wound and became his deepest secret. He could not confide them even to his wife, although they provide the unacknowledged foundation of his fiction.[G] After Pickwick, Dickens plunged into a bleaker world. In Oliver Twist, e traces an orphan's progress from the workhouse to the criminal slums of London. Nicholas Nickleby, his next novel, combines the darkness of Oliver Twist with the sunlight of Pickwick. The popularity of these novels consolidated Dichens' as a nationally and internationally celebrated man of letters.D →41. →42. →43. →44. →B →45.【答案】41. [F] Dickens was born in Portsmouth42. [E] Soon after his father's release from prison43. [A]The first published sketch44. [C]Soon after Sketches by Boz appeared45. [G] After Pickwick, Dickens plunged into a bleaker worldPart CDirections:Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written neatly on the ANSWER SHEET. (10 points)The growth of the use of English as the world`s primary language for international communication has obviously been continuing for several decades.(46)But even as the number of English speakers expands further there are signs that the global predominance of the language may fade within the foreseeable future.Complex international, economic, technological and culture change could start to diminish the leading position of English as the language of the world market, and UK interests which enjoy advantage from the breath of English usage would consequently face new pressures. Those realistic possibilities are highlighted in the study presented by David Graddol(47)His analysis should therefore end any self-contentedness among those who may believe that the global position of English is so stable that the young generation of the United Kingdom do not need additional language capabilities.David Graddol concludes that monoglot English graduates face a bleak economic future as qualified multilingual youngsters from other countries are proving to have a competitive advantage over their British counterparts in global companies and organizations. Alongside that,(48)many countries are introducing English into the primary-school curriculum but British schoolchildren and students do not appear to be gaining greater encouragement to achieve fluency in other languages.If left to themselves, such trends will diminish the relative strength of the English language in international education markets as the demand for educational resources in languages, such as Spanish ,Arabic or Mandarin grows and international business process outsourcing in other language such as Japanese, French and German, spreads.(49)The changes identified by David Graddol all present clear and major challenges to UK`s providers of English language teaching to people of other countries and to broader education business sectors. The English language teaching sector directly earns nearly &1.3 billion for the UK in invisible exports and our other education related explores earn up to &10 billion a year more. As the international education market expands, the recent slowdown in the number of international students studying in the main English-speaking countries is likely to continue, especially if there are no effective strategic policies to prevent such slippage.The anticipation of possible shifts in demand provided by this study is significant:(50) It gives a basis to all organization which seek to promote the learning and very different operating environment. That is a necessary and practical approach. In this as in much else, those who wish to influence the future must prepare for it.【答案】(46) 但是即使当下英语使用者的人群还在进一步扩大，有迹象表明：在可预见的未来，英语可能会逐渐失去其全球主导地位。
《管理学原理》模拟试题(一)
《管理学原理》模拟试题（一）一、单项选择题（每小题1分，共15分）（）1、以下哪一项不属于管理者？________A、部队里的团长B、饭店的厨师C、社团负责人D、学校里的系主任（）2、有时，一位工作表现很出色的基层主管在被提升为中层主管、尤其是高层主管后，尽管工作比以往更卖力，绩效却一直甚差。
其中的原因很可能就在于这位管理人员并没有培养起从事高层管理工作所必须的：________A、概念技能B、技术技能C、人际技能D、领导技能（）3、被人们称为“现代经营管理之父”的是________。
A、彼得·杜拉克B、弗兰克·吉尔布雷斯C、法约尔D、泰罗（）4、某企业提出如下目标“：质量上台阶，管理上水平，效益创一流，人人争上游”。
该目标存在哪方面欠缺？________A、目标缺乏鼓动性B、目标表达不够清楚C、目标无法考核D、目标设定得太高（）5、“运筹帷幄之中，决胜千里之外”，这里的“运筹帷幄”反映了管理的哪一职能？________A、组织职能B、领导职能C、计划职能D、控制职能（）6、以下哪种招聘可能造成“近亲繁殖”现象。
________A、企业内布告招聘B、校园招募C、广告招募D、劳动力市场招聘（）7、“士为知己者死”这一古训反映了有效的领导始于：________A、上下级之间的友情B、为下属设定崇高的目标C、舍己为人D、了解下属的欲望和要求（）8、在领导方格理论中，只注意搞好人际关系并创造一个舒适、友好的工作环境，但不太注重工作效率的领导方式是：________。
A、任务型B、俱乐部型C、贫乏型D、中庸型（）9、根据应变领导模式理论，对成熟度较高的下属应采取何种领导方式？________A、命令式B、参与式C、说服式D、授权式（）10、促使人产生某种行为的最根本原因是：________。
A、组织的激励B、个人动机C、外部的刺激D、人的内在需要（）11、小李在期末考试前一改平日的不认真学习态度，整天泡在图书馆、自习室，认真复习迎考，最终取得了较好的成绩，得到了他爸爸给他的渴望已久的奖品，这一案例充分体现了哪个激励理论：________。
2023年普通高等学校招生全国统一模拟考试示范性试题(一)
2023年普通高等学校招生全国统一模拟考试英语科示范试题（一）本试卷满分150分考试用时120分钟【本示范卷说明：本卷由全国新高考地区各级优秀英语教师选编而成，试题排版严格按照高考试题排布。
命题质量高，仅供高三一线教学老师参考使用以便了解2023年高考命题动向，不作其他使用】第一部分：听力（共两节，满分30分）做题时，先将答案标在试卷上。
录音内容结束后，你将有两分钟的时间将试卷上的答案转涂到答题纸上。
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三个选项中选出最佳选项。
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一小题。
每段对话仅读一遍。
1．Which gate should the woman go to?A．Gate20.B．Gate30.C．Gate35.2．What type of book is the woman reading?A．Science fiction.B．Horror fiction.C．Romantic fiction. 3．Where does the conversation take place?A．In a restaurant.B．In a shop.C．In a cinema. 4．What day is it when they are talking?A．Tuesday.B．Wednesday.C．Thursday.5．What are the speakers mainly talking about?A．A stranger.B．An artwork.C．A suspect.第二节（共15小题:每小题1.5分,满分22.5分）听下面5段对话或独白。
每段对话或独白后有几个小题，从题中所给的A、B、C三个选项中选出最佳选项。
听每段对话或独白前，你将有时间阅读各个小题，每小题5秒钟：听完后，各小题将给出5秒钟的作答时间。
驾考科目一全真模拟考试试题
驾考科目一全真模拟考试试题一、单选题（每题1分，共10分）1. 根据《中华人民共和国道路交通安全法》规定，机动车驾驶人在道路上行驶时，应当遵守哪些规定？A. 遵守交通信号灯B. 遵守交通标志、标线C. 遵守交通警察的指挥D. 以上都是2. 驾驶机动车在高速公路上行驶时，最低时速不得低于多少？A. 60公里/小时B. 80公里/小时C. 100公里/小时D. 120公里/小时3. 机动车在道路上发生故障，需要停车时，应当如何操作？A. 立即停车，开启危险报警闪光灯B. 缓慢停车，开启危险报警闪光灯C. 靠边停车，开启危险报警闪光灯D. 靠边停车，开启危险报警闪光灯，并在车后设置警告标志4. 驾驶机动车在夜间行驶时，遇到对向车辆使用远光灯，应当如何操作？A. 继续使用远光灯B. 切换至近光灯C. 停车等待对方通过D. 加速超过对方车辆5. 机动车在道路上行驶时，遇到行人横穿道路，应当如何处理？A. 减速让行B. 鸣笛警告C. 继续行驶D. 紧急制动二、多选题（每题2分，共10分，少选、多选或错选均不得分）6. 下列哪些行为属于违反道路交通安全法的行为？A. 超速行驶B. 酒驾C. 无证驾驶D. 疲劳驾驶7. 驾驶机动车在雨天行驶时，应注意哪些事项？A. 降低车速B. 保持安全车距C. 打开雨刷器D. 使用雾灯8. 驾驶机动车在雾天行驶时，应开启哪些灯光？A. 近光灯B. 远光灯C. 雾灯D. 危险报警闪光灯9. 机动车在道路上发生交通事故后，应当如何处理？A. 立即报警B. 保护现场C. 与对方协商解决D. 拍照取证10. 驾驶机动车在高速公路上行驶时，应注意哪些事项？A. 不得随意变更车道B. 不得倒车、逆行C. 不得占用应急车道D. 保持规定车速三、判断题（每题1分，共10分）11. 驾驶机动车在高速公路上行驶时，可以随意停车。
（错误）12. 驾驶机动车在高速公路上行驶时，遇到紧急情况可以占用应急车道。
模拟试题(第一套)
会计学课程号：课序号：开课系：一、单项选择题（在每小题列出的4个选项中只有一个是符合题意的，请将正确选项前的字母填在题后的括号内。
每小题1分，共15分）1.下列支出属于资本性支出的是( )。
A.支付购买设备款B.支付生产工人工资C.支付设备日常修理费D.支付购进材料价税款2.下列内容中，不符合资金运动规律的是（）。
A.资产增加的同时负债减少B.资产增加的同时负债增加C.资产减少的同时负债减少D.资产减少的同时费用增加3.坏账损失采用备抵法进行会计处理，是基于会计核算的（）。
A.谨慎性原则B.配比原则C.历史成本原则D.客观性原则4.记账后，若发现记账凭证中将8900元误记为9800元，应采用的更正方法是（）。
A.红字更正法B.补充登记法C.划线更正法D.差额调整法5.下列账户中属于双重性账户的是( )。
A.制造费用B.投资收益C.生产成本D.库存商品6.会计主体前提是明确( )。
A.会计记账时间的问题B.会计记账空间的问题C.会计计量手段的问题D.会计记账方法的问题7.下列不属于企业营业外收入的是（）。
A.固定资产盘盈收益B.销售材料净收入C.库存现金长款D.罚款净收入8.将融资租入的固定资产确认为企业资产是基于会计核算的( )。
A.权责发生制原则B.实质重于形式原则C.谨慎性原则D.一致性原则9.金额102500.78元的汉字大写应为( )。
A.拾万零贰仟伍佰元柒角捌分B.壹拾万零贰仟伍佰元零柒角捌分C.壹拾万零贰仟伍佰元柒角捌分D.壹拾万贰千伍佰元零柒角捌分10.如果将资本性支出作为收益性支出处理，则会导致当期（）。
A.少计费用、虚增利润B.少计费用、虚减利润C.多计费用、虚减资产D.多计费用、虚增资产11.材料按计划成本核算时，下列应记入“物资采购”账户借方的是（）。
A.结转发出材料负担的节约差异B.结转发出材料负担的超支差异C.结转采购入库材料的节约差异D.结转采购入库材料的超支差异12.抵减调整账户的期末余额与被调整账户的期末余额( )。
高级财务会计模拟题1
模拟试题（一）一、单项选择题1、依据我国企业会计准则规定，企业记账本位币一经确定，不得随意变更，除非（）。
A、企业发生严重的经营危机B、企业被其他企业兼并C、企业生产的产品品种发生变化D、企业经营所处的主要经济环境发生重大变化2、下列各项业务中，可以归为特殊经营行业的特殊会计业务的是（）。
A、破产清算B、企业合并C、现金租赁经营D、外币业务3、本期下列情况可能发生应纳税暂时性差异的是（）。
A、企业实际发放工资与计税工资标准之间的差异B、会计制度与税法关于业务招待费列支的标准不同形成的差异C、税法规定与会计处理均采用直线法D、会计处理采用直线法提取折旧，而税法规定为加速折旧法4、下列项目中，不属于资产负债表债务法下资产项目产生的暂时性差异的是（）。
A、可供出售金融资产产生的暂时性差异B、预收账款产生的暂时性差异C、长期股权投资产生的暂时性差异D、无形资产产生的暂时性差异5、对于会计年度中不均匀发生的费用，下列方法中错误的是（）。
A、在会计年度末可以预提或摊销B、必须在中期财务报表中预提或摊销C、在费用发生时予以确认D、在费用发生时予以计量6、下列不属于上市公司特点的是（）。
A、上市公司是股份有限公司B、上市公司要经过政府主管部门的批准C、上市公司股东以其出资额为限对公司承担责任D、上市公司发行的股票在证券交易所交易7、甲企业采用融资租赁方式租入设备一台。
租赁合同主要内容：（1）该设备租赁期为5年，每年支付租金5万元；（2）或有租金4万元；（3）履约成本3万元；（4）承租人有关的第三方担保的资产余值2万元。
甲企业该设备的最低租赁付款额为（）万元。
A、25B、27C、32D、348、某项融资租赁合同，租赁期为8年，每年年末支付租金100万元，承租人担保的资产余值为50万元，与承租人有关的A公司担保余值为20万元，租赁期间，履约成本共50万元，或有租金20万元。
就承租人而言，最低租赁付款额为（）万元。
A、870B、940C、850D、9209、商品期货属于（）。
- 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)。
模拟试题一
一.单项选择题( 共15 题，每题2 分，在本题的最后回答)
1. 如果A、B是任意两个随机事件，那么下列运算正确的是：
( A )（A–B）+（B–A）＝φ；( B )（A–B）+（B–A）＝A∪B ；
( C )（A–B）＝A∪B –A；( D )（A–B）＝A –AB 。
2. 从概率论的角度来看，你认为下列生活中的哪一种现象具有合理的成分？
( A ) 某同学认为某门课程太难，考试不可能及格，因此放弃了努力学习；
( B ) 某人总是用一个固定的号码去买彩票，她坚信总有一天这个号码会中奖；
( C ) 某人总是抢先第一个抽签，认为这样抽到好签的可能性最大；
( D ) 某足球教练认为比赛时他的衣服颜色与比赛的结果有关，所以总穿着同一件
“幸运服”去指挥比赛。
3. P ( A-B ) = P ( A ) - P ( AB ) 被称为是概率的：
( A ) 加法公式；( B ) 减法公式；( C ) 乘法公式；( D ) 除法公式。
4. 盒里装有4个黑球6个白球，无放回取了3次小球，则只有一次取到黑球的概率是：
( A ) 0.5 ；( B ) 0.3 ；( C ) 54 / 125 ；( D ) 36 / 125 。
5. 公交部门承诺某线路每班车到站间隔不超过20分钟，因此每个候车的乘客等待时间
超出15分钟的概率最多只有：
( A ) 0.125 ；( B ) 0.25 ；( C ) 0.5 ；( D ) 0.75 。
6. 已知X满足：P { X ＞x } = e–x对所有x ＞0成立，那么X的分
布是：
( A ) 均匀分布；( B ) 指数分布；( C ) 超几何分布；( D ) 正态分布。
7. X 服从正态分布N ( 4 ,25 ) ，下面哪个随机变量服从标准正态分布N ( 0 ,1 ) ？
( A ) ( X - 2) / 25；( B ) ( X - 2) / 5；( C ) ( X - 4) / 25；( D ) ( X - 4) / 5。
8. 设X、Y的联合密度函数是p (x，y) ，则把p (x，y)对x积分将得到：
( A ) 0 ；( B ) 1 ；
( C ) Y的分布函数；( D ) Y的密度函数。
9. 下面哪个条件不能得出两个随机变量X 与Y的独立性？
( A ) 联合分布函数等于边缘分布函数的乘积；
( B ) 如果是离散随机变量，联合分布律等于边缘分布律的乘积；
( C ) 如果是连续随机变量，联合密度函数等于边缘密度函数的乘积；
( D ) 乘积的数学期望等于各自期望的乘积：E ( XY ) = E ( X ) E ( Y )。
10. 如果（X，Y）服从二维正态分布N（1，2；4，9；0.1）则X的数学期望是：
( A ) 1 ；( B ) 2 ；( C ) 4 ；( D ) 9 。
11.表示一个随机变量取值的平均程度的数字特征是
( A ) 数学期望；( B ) 方差；( C ) 协方差；( D ) 相关系数。
12. 假定X、Y相互独立，并且方差分别为D X = 4，D Y = 2，则3X-2Y 的方差为：
( A ) 8 ；( B ) 16 ；( C ) 28 ；( D ) 44 。
13. 从中心极限定理可以知道：
( A ) 抽签的结果与顺序无关；
( B ) 二项分布的极限分布可以是正态分布；
( C ) 用频率的极限来定义随机事件的概率是合理的；
( D ) 独立的正态随机变量的和仍然服从正态分布。
14. 一个小孩说：“3 加8 可能等于12 ”。
从统计学的角度看这是一种：
( A ) 点估计；( B ) 区间估计；( C ) 假设检验；( D ) 卡方分析。
15. 下面哪一个性质不被认为是估计量的优良标准之一？
( A ) 无偏性；( B ) 有效性；( C ) 一致性；( D ) 唯一性。
二.填空题( 共10 题，每题 2 分)
1. “ A ⊂B”表明A、 B 之间的关系是。
2. 事件( A- B )∪C发生表示。
3. 盒中有3个黑球、2个白球，5个红球，10个人依次各随机拿走一
个小球；最后一个人取到的是黑球的概率为：。
4. “有志者，事竟成”可以用概率论中的一个结论来近似解释，这个结论是：。
5. 已知随机变量X只可能取- 1，0，1 三个数，相应的概率分别是：a，6a，3a；那么常数 a 应该等于，X的数学期望是。
6. 独立地抛掷一枚均匀硬币，已知连续出现了10 次反面，问下一次抛掷时出现的是正面的概率是。
7. 在前面的单项选择题中，如果某同学有3个题不会做，他只好等
可能地随机选择四个答案中的任意一个，则他至少猜对1道题的概率是。
8. 与样本均值一样可以表示数据平均程度的统计量有。
9. 区间估计里的“置信水平”的含义是。
10. 假设检验的理论建立于人们对于随机现象总结出的一种经验认识，它是。
三. 简答题( 共 5 题，每题 4 分)
1. 假定每个电子元件正常工作的概率是0.9，计算三个元件的并联系统正常工作的概率。
2. 从一年的12个月中随机等可能选择一个月，问这个月份的期望是多少？
3. 计算下列数据的样本均值和样本标准差：
{1，2，3，4，5}
4. 如果随机调查了1600个旅游者，其中1200人回答他们外出旅游的时间超过3天，给出
全体旅游者中相应的区间估计。
5. 假设在一次统计课上同学们共旋转硬币196次，他们观察到91次正面和105次反面，
检验零假设：硬币出现正面的概率是0.5。
四. 计算与证明题( 共5 题，每题 6 分)
1. 有两个盒子，第一个盒子里有4个黑球、1个白球，第二个盒子里有2个黑球、3个
白球；现在随机选择一个盒子，从中任取一个小球发现是黑球。
问这个黑球是从第二
个盒子里取出的概率是多少？
2. 证明：只要抛掷均匀硬币至少7次，就能够以不低于99%的概率保证抛出结果不会
全是反面。
3. 假定房间平均温度X服从正态分布N（T，4），其中T是空调设定的温度(只能取整数)。
要保证房间的平均温度至少有95％的概率不低于22度，问空调的温度T应该设定为
多少度？（注： （1.645）=0.95）
4. 随机抽查某种食品的重量，一共检查了16袋，样本均值是98克，标准差为2克，给出
这种食品每袋重量的区间估计（注：t0.025(15)= 2.1315，t0.025(16)= 2.1199）
5. 在美国一所文科学院中，教师的性别与职称的分布数据如下：
性别
女男
职副教授27 63
称助理教授32 30
问性别与职称之间有没有关系？。