网络教育试卷B参考答案
2023年电大远程网络教育大学英语B统考题库试卷58
一、交际英语1、—Could you help me put up the signs on the wall? —.A： No problemB： I hope soC: That's all rightD： That's a good idea答案：A2、- Mr. Jones, this is Sean, an English teacher from the United States.-Ax What can I do for you?B： Nice to meet you.Ct Please keep in touch.D： Haven't seen you for ages.答案：B3、- Thank you for inviting me.-At I really had a happy time.B： Oh, it's too late.Ct Thank you for coming.D： Oh, so slowly?答案：C4、- Hello, may I talk to the director now?-A： Sorry, he is busy at lhe moment.B： No, you can'l.Cx Sorry, you can't.D： I don't know.答案：A5、- Must I take a taxi?-- No, you . You can take my car.A： had better toB： don'tC： must notDs don't have to答案：D二、阅读理解、There are many kinds of ants in the world that always live in companies. 世界上总以群居生活的蚂蚁有很多种。
They arc (he most hard-working creatures and most of them make their nests 电大、各类远程网络教化统考高校英语B、计算机应用基础辅导under ground. The small black ants (hai we see running back and forth in ihc grass arc the same ants that bother us by coming to our picnics uninvited. They are not trying to be harmful, but are only doing the house-keeping job they were made for.They are nature's clean-up crew. One of these ants, scouting(搜寻)in the grass, finds the trail of an injured beetle. In some mysterious way the news spreads. Soon there arc two ants, then a few more. Then a dozen or more are running around the beetle. Enough ants will come to put an end to it.Then the beetle is dead, the ants carry it away (o (heir underground nests. They leave nothing in the grass but empty shell.(1)、The ants that come to our picnics are having fun.At TB： F答案：B(2)、According to this passage, the black ants' job is to clean up the grass.A» TBs F答案：B(3)、As soon as an ant finds an injured insect, it carries it away and eats it.Ax TB： F答案：B(4)、More ants learn about the beetle from other ants.A： TBx F答案：A(5)、The ants clean (he grass by carrying away everything but the shell.A： TBt F答案：A2、Places to stay in Briiain arc as varied as the places you visit.在英国,住的地方随着你巡游地点的不同而有所区分。
网络教育公共基础课全国统一考试（英语）B级8
网络教育公共基础课全国统一考试（英语）B级8网络教育公共基础课全国统一考试(英语)B级答案在最后一页第一部分：交际用语(5*3)1. —How’s the young man?—_______.A. He’s twenty.B. He’s a doctor.C. He’s much better.D. He’s David.2. — Shall we go skating or stay at home? —Which _______ do yourself?A. do you ratherB. would you ratherC. will you ratherD. should you rather3. — Could I speak to John Harris, please?—_____________.A. Oh, how are youB. I’m JohnC. I’m listeningD. Speaking4. — Shall I tell John about it?—No, you _______. I’ve told him already.A. needn’tB. wouldn’tC. mustn’tD. shouldn’t5.－What day is today?－___________.A. Today is March 25thB. Today is SaturdayC. Today is fineD. Today is cold第二部分：阅读理解(10*3)Passage 1According to recent data —and most people's experience —the workweek is expanding and leisure time is reducing. Most experts suggest you start by asking what your real goals are for yourself, your family, and your career. With goals established, break your time into several parts.Use a monthly calendar for short-term scheduling and a 6-month one for long-term scheduling. Mark all things that relate to your goals, including classes you want to take, regular exercises, social events, and family time.On a daily action list, group tasks: those that need immediate attention, those that can be delegated(委托) (you can hire a teenager to cut the grass, for example), and those that can be put off. Handle the hardest jobs first, breaking them into smaller elements.Free up time for the things you really want to do by making your life simple. Let go activities that don't relate to your goals.Reduce the waste of everyday delays. Wherever you go, take reading material or a personal cassette(盒式录音带) player with a tape you want to hear. Then when you have to wait, you can make good use of or enjoy the time.Set aside a half-hour toward the end of the day to worry. Psychologist (心理学家) Roland Nathan believes that having a formal worrying time cuts down the amount of worrying you do.6. According to the experts, what should we do at the beginning?A. To get to know the real personality of ourselves.B. To find the suitable direction of our careers.C. To establish the real targets for our life and career.D. To ask ourselves what our value systems are.7. What should be included in our long- and short-term schedule?A. Social activities.B. Time for physical exercises.C. Courses we are interested in.D. All of the above.8. The daily tasks can be classified into__________ types.A. twoB. threeC. fourD. not mentioned in the passage9. How could we reduce the extent of worrying we do?A. To listen to music frequently.B. To set aside a special period of the day to worry.C. To hire a teenager to do all the domestic work.D. To take part in as many activities as possible.10. Of the following, which one is the best title for this passage?A. The Importance of SchedulingB. How to Simplify Y our LifeC. Leisure ActivitiesD. Managing Y our TimePassage 2When Mrs. Joseph Groeger died recently in Vienna, Austria,people asked the obvious, "Why did she live to be 107?" Answers were provided by a survey conducted among 148 Viennese men and women who had reached the age of 100. Somewhat surprising was the fact that the majority had lived most of their lives in cities. In spite of the city's image as an unhealthy place, city living often provides benefits that country living can lack. One factor seems to be important to the longevity (长寿) of those interviewed.This factor is exercise. In the cities it is often faster to walk short distances than to w ait for a bus. Even taking public transportation often requires some walking. Smaller apartment houses have no elevators (电梯), and so people must climb stairs. City people can usually walk to local supermarkets. Since parking spaces are hard to find, there is often no alternative to walking.On the other hand, those who live in the country and suburbs do not have to walk every day. In fact, the opposite is often true. To go to school, work, or almost anywhere else, they must ride in cars.11. The V ienna survey may help to explain ______.A. the complaints of people in apartment housesB. the cause of Mrs. Groeger's deathC. the longevity of people like Mrs. GroegerD. the image of cities in general12. The purpose of the second paragraph is to list some______.A. benefits of walkingB. occasions for walking in city lifeC. comments made by city peopleD. problems of city living13. To reach the third floor of a building, it would probably be most healthful _____.A. to take the elevatorB. to walk up the stairsC. to ride in a carD. to find an alternative to walking14. People who live in the country probably do more driving than walking because ___.A. they don't live near business areasB. they don't need the exerciseC. they never have parking problemsD. they can't afford to take the bus15. A conclusion that can be drawn from this passage is that ______.A. air pollution is not seriousB. anyone can live to be 107C. country people should move to the cityD. walking is a healthful exercise第三部分：词汇与结构(5*3)16. Tell us your name and then ____ with your story.A. progressB. proceedC. projectD. promote17. Reforming the education system will be a difficult _____.A. procedureB. processC. progressD. procession18. The government is taking some measures to ___ better understanding between the two countries.A. raiseB. promoteC. heightenD. increase19. It is proposed that the manager ____ on business in person.A. goesB. goC. is goingD. went20. Y ou shouldn’t ____ seeing the doctor once and again.A. put offB. put upC. put downD. put out第四部分：完型填空(10*1)You will find that college classes are very different from high school classes. You will have more work and responsibilities without being pushed as much.___21___, you will have more freedom—freedom to choose what to study, when to study, or___22___ to study. You will needto exercise maximum self-discipline. This is the hardest kind of discipline because it is self-imposed(志愿的), and you have only yourself to___23___. The decisions you make___24___ your study habits will be a___25___ factor in your success, or lack of success in college.___26___, you will discover that your instructors__27____ the ones you have had previously. They will expect you to___28___ in your study habits and time management. Remember that much of your learning takes place outside the classroom. Your instructor will give you additional help outside of class if there isevidence that you are putting maximum effort into the course.___29___ your abilities and skill mastery, you will need to manage your time effectively in order to succeed in college. A schedule___30___ efficient use of time will enable you to include both work and play. When you get a job, you will soon discover that you do not work only when you wish and as you wish.21. A. On the other hand B. On the one hand C. NeverthelessD. Therefore22. A. if B. whether C. why D. who23. A. turn to B. answer to C. respond to D. act as24. A. of B. to C. towards D. concerning25. A. determining B. demanding C. deciding D. depending26. A. However B. Nevertheless C. In addition D. Except that27. A. differ from B. are similar to C. differ in D. are alike28. A. take more part B. throw more yourself C. plunge more yourself D. take more initiative29. A. In spite of B. Concerning C. Regardless of D. On the condition of30. A. related to B. carried on C. relied on D. based on第五部分：英译汉(3*5)31. Could you show me the way to the train station?32. Do you know where the post office is?33. Could you tell me how to get to the bank?第六部分：写作(1*15)34. 要求：根据提示，写一篇不少于80词的短文。
数字图像处理网络教育试卷B
1电子科技大学网络教育考卷（B 卷）(20 年至20 学年度第 学期)考试时间 年 月 日(120分钟) 课程 数字图像处理 教师签名_____一、名词解释(每题2分，共10分) 1. 中心变换2. 伪彩色处理3. 心理视觉冗余4. 开操作5. 变长编码二、判断正误(每题2分，共10分)1. 行程编码能够减少图像中的编码冗余。
( )2. 空间域线性滤波实际就是卷积的过程。
( )3. m 邻接消除了8邻接的二义性，所以任意两点间的m 通路最多只有1条。
（ ）4. 低阶巴特沃思滤波器有振铃效应，高阶的没有。
( )5. 算术均值滤波器比几何均值滤波器会丢失更多的细节，所以一般不使用算术均值滤波器。
（ ） 三、选择题(单选或多选) (每题2分，共30分)1. 消减周期性噪声的常用方法是（ ）。
A. 中值滤波B. 带阻滤波C. 陷波滤波D. 直方图均衡 2. 在HSI 彩色空间进行直方图均衡，应该（ ）。
A. 只对H 分量进行直方图均衡B. 只对H 和I 分量进行直方图均衡C. 只对S 分量进行直方图均衡D. 分别对3个分量进行直方图均衡 3. 下列操作是非线性的是 （ ）。
A. 傅里叶变换B. 拉普拉斯算子C. 最大值滤波D. 几何均值滤波 4.关于LZW 编码，下面叙述正确的是（ ） A. 需要知道符号出现的概率 B. GIF 格式的图像压缩中使用 C. 需要知道可能出现的符号 D. 是一种无损压缩5. 对256色图像进行位平面分解，127的格雷码是（ ）A. 01111111B. 10000000C. 00000000D. 01000000 6. 下列等式正确的是（ ）。
A. ()c c c A B A B =⊕!B. ()ˆcc A B A B=⊕! C. ()ˆc c A B A B ∙= D. ()c c c A B A B ∙= 7. 利用局部处理进行边缘连接，是否连接的依据是（ ）。
A. 梯度算子的响应强度B. 梯度向量的方向C. 累加器单元的大小D. 以上都不是 8. 开操作的特点有（ ）。
网络教育公共基础课全国统一考试(英语)B级25
Certainly, please do
3. — Oh, sorry to bother you.
—___.
Aቤተ መጻሕፍቲ ባይዱ That's okay B. No, you can't C. That's good
D. Oh, I don't
know
4. — You have lovely children.
—___.
lower than another. So how do people in the business world show their superiority? An attempt to study this was mad by two researchers using a series of silent films. They had two actors play the parts of an executive（经理）and a visitor, and switch roles each time. The scene had one man at his desk playing the part of an executive, while the other, playing the part of a visitor, knocks at the door, opens it and approaches the desk to discuss some business matter. The audience watching the films was asked to rate the executive and the visitor in terms of status. A certain set of rules about status began to emerge from the rating. The visitor showed the least amount of status when he stopped just inside the door to talk across the room to the seated man. He was considered to have more status when he walked halfway up to the desk, and he had the most status when he walked directly up to the desk and stood right in front of the seated executive.
山东大学网络教育期末考试试题及答案-家园社区合作共育模拟试卷B
一、名词解释
1、自我评价
2、音乐智能
3、儿童能力
4、家长的合作能力
二、简答题
1、应如何帮助家长提高孩子的空间智能？
2、家长的教育行为包括哪些方面？
3、如何有效的增强孩子识字的能力？
三、论述题
1、生物生态学理论的主要观点及给你的启示。
主要观点：1儿童的发展受到与其有直接或间接联系的生态环境的制约，这种生态环境是由若干个相互镶嵌在一起的系统所组成的。
2这些系统表现为一系列的同心圆：微观系统、中间系统、外层系统、宏观系统、时代系统。
启示：1要充分认识到家园社区的独特作用，2要重视家园社区之间的关系，3要加强家园社区之间的联系，4要不断扩大儿童认识世界的范围。
2、幼儿园利用家庭、社区资源对儿童进行合作教育的主要举措。
（1）发挥教师的示范作用
1）保教人员的合作
2）教师与家长的合作
3）教师与社区人士的合作
4）教师与儿童的合作
（2）形成合作的班级风气
1）帮助幼儿建立归属感
2）引导幼儿建立责任感
3）促使幼儿获得成功感
（3）创设合作的学习活动（4）安排多样的小组活动1）小组规模
2）小组类别
3）小组成员
4）小组协议
（5）推进儿童的交往活动1）生活活动中的交往
2）领域活动中的交往
3）游戏活动中的交往
4）特殊活动中的交往（6）关注儿童的学习方式。
网络远程教育统考大学语文B题库
网络远程教育统考大学语文B题库网络远程教育统考XXX语文B复参考资料一、判断题1、“建安七子”中成就最高的是XXX。
（）参考答案:错误2、先秦散文包括从殷盘XXX到战国时期的诸子散文和史传散文。
（）参考答案:正确3、“齐物论”是《墨子》思想的核心所在。
（）参考答案:错误4、近体诗又称格律诗和今体诗。
（）参考答案:正确5、《浪淘沙》（帘外雨潺潺）采取了侧面描写手法。
（）参考答案:错误6、XXX晚年又号“六一居士”。
（）参考答案:错误7、XXX是XXX的代表作家。
（）参考答案:正确8、《西厢记》又名《会真记》。
（）参考答案:错误9、“拟话本”的代表作品是“三言”“二拍”。
（）参考答案:正确10、散文名篇《香市》的作者是XXX。
（）参考答案:正确11、XXX主持的戏剧社团是XXX。
（）参考答案:错误12、XXX的《茶馆》是一部三幕剧作。
（）参考答案:正确13、“音韵学”讲的是字形。
（）参考答案:错误14、XXX是词史上一位集大成的人物。
（）参考答案:错误15、《狂人日记》的结尾发出了“救救孩子”的呼告。
（）参考答案:正确16、XXX的《红楼梦》把文言小说的创作推上了颠峰。
（）参考答案:错误17、论证不需要用说明的笔法。
（）参考答案:错误18、《烙印》是XXX的代表诗集。
（）参考答案:错误19、《我底记忆》是XXX的一部诗集。
（）参考答案:正确20、阅读是对作品进行研究、分析、综合、作出创造性的审美评价。
（）参考答案:错误2、挑选题21、对七言诗发展作出重要贡献的诗人是（）。
A、XXXB、XXXC、XXXD、XXX参考答案:A22、“采菊东篱下，悠然见南山”出自（）。
A、《古诗十九首•行行重行行》B、XXX《短歌行》C、XXX《登池上楼》D、XXX《饮酒》其五参考答案:D23、《郑伯克段于鄢》中最贪婪狂妄的人物是（）。
A、XXXB、共叔段C、祭仲D、XXX参考答案:B24、晚唐诗歌成就最高的诗人是（）。
网络教育公共基础课全国统一考试(英语)b级11
网络教育公共基础课全国统一考试(英语)B级答案在最后一页第一部分：交际用语(5*3)1.－Grandpa: Robbie, we’ll go fishing soon, and we’ll take your dad with us.－Grandson: I’m ready, Grandpa.A. You name the dayB. Enjoy yourselvesC. You can’t miss itD. Take your time2.－Johnson: How often do you eat fast food?－Tom: _______.A. Every day.B. In the morning.C. At 1:30 p.m.D. I like it very much.3.－Kate: I wonder if you could give me a hand.－Jack: _______.A. Sorry, I have no extra hand.B. Sure, I’d like to.C. No, I can’t do this.D. Yes, but I have to leave now.4.－Ashley: Excuse me. Is this table taken?－Michael: ______A. Sure, it’s really cheap.B. Yes, you can sit here.C. Yeah. I’m saving these seats for friends.D. Sorry, you should sit somewhere else.5.－Amanda: I know you’re busy, but you have to put some time aside to play with your kids.－Matthew: ______A. I should. But I have too much work to do these days.B. I think my children can play by themselves.C. Thank you, but it’s none of y our business.D. Thanks for your concern, and I won’t do that.第二部分：阅读理解(10*3)Passage 1Almost every family buys at least one copy of a newspaper every day. Some people subscribe to as many as two or three different newspapers. But why do people read newspapers?Five hundred years ago, news of important happenings—battles lost and won, kings or rulers overthrown(推翻) or killed—took months and even years to travel from one country to another. The news passed by word of mouth and was never accurate. Today we can read in our newspapers of important events that occur in far away on the same day they happen.Apart from supplying news from all over the world, newspapers give us a lot of other useful information. There are weather reports, radio, television and film guides, book reviews, stories, and of course, advertisements. The bigger ones are put in by large companies to bring attention to their products. They pay the newspapers thousands of dollars for the advertising space, but it is worth the money for news of their products goes into almost every home in the country. For those who produce newspapers, advertisements are also very important. Money earned from advertisements makes it possible for them to sell their newspapers at a low price and still make a profit.6. The phrase "subscribe to" in the first paragraph means "___________".A. go to the newspaper stand and buyB. send their own news stories toC. agree to buy for a specific period of timeD. become faithful readers of7. The habit of reading newspapers is___________.A. widespreadB. found among a few familiesC. not popularD. uncommon8. Before the time of the newspaper,___________.A. bad news traveled quickly and good news slowlyB. few people cared about events that took place in far away countriesC .kings and rulers were often overthrown or killedD .news was passed from one person to another9. The author seems to agree that money spent on advertisements is___________.A. wastedB. not muchC. well spentD. of no use to anyone10. Which of the following statements is TRUE?A. Five hundred years ago it took a long time for news to reach other countries.B. Newspaper advertisements turn people's attention away from their products.C. The news that we read in newspapers is mainly about new products.D. When newspapers are sold at a low price, the newspaper producers will lose money.Passage 2The intelligence (智力) tests used most often today are based on the work of a Frenchman, Alfred Binet. In 1905, Binet was asked by the French Ministry of Education to develop a way to identify those children in French schools who were too "mentally deficient (不完善的)" to benefit from ordinary schooling and who needed special education. The tests had to distinguish those who were merely behind in school from those who were actually mentally deficient.The items that Binet and his colleague Thephile Simon included on the test were chosen on the basis of their ideas about intelligence. Binet and Simon believed intelligence includes such abilities as understanding the meaning of words, solving problems, and making common-sense judgments. Two other important assumptions (假定) also shaped Binet's and Simon's work: (1) children with more intelligence will do better in school and (2) older children have a greater ability than younger children. Binet's first tests consisted of thirty tasks. They were simple things most children learn as a result of their everyday experience. The tasks were arranged in groups, according to age. Binet decided which tasks were suitable for a given age group by giving them first to a large number of children of different ages. If more than half of the children of a given age passed a test, it was considered suitable for that age.11. The main purpose of this passage is to _____.A. tell the origin of intelligence testsB. explain the basic principle of intelligence testsC. describe the changes in the content of intelligence testsD. state the development of intelligence tests12. What was the purpose of the intelligence test designed by Alfred Binet in 1905?A. To select top students.B. To know who had received ordinary schooling.C. To put students in a right order.D. To make sure who require particular treatments.13. Which of the following is NOT true according to the passage?A. Intelligence includes word understanding and problem solving.B. More intelligent children usually do better in school.C. The French Ministry of Education was charged with the development of first intelligence tests.D. Intelligence is related with age.14. How did Binet decide which tasks to be included on his first test?A. He first worked out thirty tasks for mentally deficient children.B. He first gave all the tasks to many children both younger and older.C. He first gave the tasks to many children he thought suitable.D. He first gave some of the tasks to different groups of children.15. In the passage, the description of Binet's intelligence test is developed in the order of _____.A. its purpose, basis and contentsC. its purpose, method and resultsB. its purpose, items and tasksD. its background, basis and assumptions第三部分：词汇与结构(5*3)16. He didn’t ______ to cause so much unhappiness.A. extendB. intendC. attendD. tend17. I have kept a record of informal=casual conversations _____ some 300 students from at least twenty-one colleges and universities.A. countingB. coveringC. figuringD. involving18. Your natural hair color begins to ______ as you grow older, and eventually go gray.A. disappearB. fadeC. faintD. fail19. I nearly _____ when they told me the price.A. fadedB. figuredC. focusedD. fainted20. I am not _____ with the school since I’m a freshman.A. familiarB. clearC. similarD. known第四部分：完型填空(10*1)He has been proclaimed "the finest mind alive", "the greatest genius if the late 20th century", and "Einstein heir (继承人)". Known to millions,__21____, for his book A brief History of Time (《时间简史》),Stephen Hawking is a star scientist in more ways than one. His gift___22___ revealing the mysteries of the universe in a style that non-scientists can enjoy___23___ Hawking an instant celebrity (名人) and his book a bestseller in both Britain and America. It has___24___ in the Guinness Book of Records for spending 184 weeks in The Sunday Times "top-ten" lists, and has sold more than five million copies worldwide — virtually unheard-of success for a science book.How did all this happen? How has a man___25___ is almost completely paralyzed (瘫痪) and unable to speak___26___ through a computer overcome these__27____ obstacles and achieved far more than most people ever dream of?Hawking says: "I soon realized that the rest of the world won't want to know you if you are bitter or angry. You have to be___28___ if you are to get much sympathy or help." He goes on: "Nowadays, muscle power is obsolete (无用). What we need___29___ mind power—and disabled people are___30___ good at that 50 anyone else."21. A. far and wide B. by far C. far and away D. so far22. A. of B. to C. for D. at23. A. is made B. has been made C. was made D. made24. A. earned a place B. achieved a fame C. made a name D. gained reputation25. A. whose B. who C. where D. which26. A. besides B. despite C. except D. aside from27. A. difficult B. incredible C. very D. surprising28. A. negative B. positive C. sensitive D. aggressive29. A. is B. is to C. are D. are to30. A. not so good at that as B. as good at that as C. the same good at that as D. so good at that than第五部分：英译汉(3*5)31. What is the color of your new computer?32. What did you do last week?33. What a beautiful T-shirt you have!第六部分：写作(1*15)34. 要求：根据提示，写一篇不少于80词的短文。
网络远程教育统考大学语文B题库
网络远程教育统考大学语文B复习参考资料一、判断题1、“建安七子”中成就最高的是陈琳。
（）参考答案:错误2、先秦散文包括从殷盘周诰到战国时期的诸子散文和史传散文。
（）参考答案:正确3、“齐物论”是《墨子》思想的核心所在。
（）参考答案:错误4、近体诗又称格律诗和今体诗。
（）参考答案:正确5、《浪淘沙》（帘外雨潺潺）采取了侧面描写手法。
（）参考答案:错误6、柳宗元晚年又号“六一居士”。
（）参考答案:错误7、李玉是苏州派的代表作家。
（）参考答案:正确8、《西厢记》又名《会真记》。
（）参考答案:错误9、“拟话本”的代表作品是“三言”“二拍”。
（）参考答案:正确10、散文名篇《香市》的作者是茅盾。
（）参考答案:正确11、田汉主持的戏剧社团是春柳社。
（）参考答案:错误12、老舍的《茶馆》是一部三幕剧作。
（）参考答案:正确13、“音韵学”讲的是字形。
（）参考答案:错误14、秦观是词史上一位集大成的人物。
（）参考答案:错误15、《狂人日记》的结尾发出了“救救孩子”的呼告。
（）参考答案:正确16、曹雪芹的《红楼梦》把文言小说的创作推上了顶峰。
（）参考答案:错误17、论证不需要用说明的笔法。
（）参考答案:错误18、《烙印》是艾青的代表诗集。
（）参考答案:错误19、《我底记忆》是戴望舒的一部诗集。
（）参考答案:正确20、阅读是对作品进行研究、分析、综合、作出创造性的审美评价。
（）参考答案:错误二、选择题21、对七言诗发展作出重要贡献的诗人是（）。
A、鲍照B、谢灵运C、陶渊明D、左思参考答案:A22、“采菊东篱下，悠然见南山”出自（）。
A、《古诗十九首•行行重行行》B、曹操《短歌行》C、谢灵运《登池上楼》D、陶渊明《饮酒》其五参考答案:D23、《郑伯克段于鄢》中最贪婪狂妄的人物是（）。
A、郑庄公B、共叔段C、祭仲D、姜氏参考答案:B24、晚唐诗歌成就最高的诗人是（）。
A、杜牧B、李贺C、李商隐D、司空图参考答案:C25、晏殊的词集是（）。
- 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)。
网络教育试卷B《财务管理》参考答案
一、单项选择题
1—5 BDBCA 6—10 CDDBA 11—15 CBDAB 16—20 DBADA
二、多项选择题
1.ABC
2.BCDE
3.BE
4.ABCD
5.BC
6.BCD
7.ABD
8.ABE
9.BDE 10.ABE
三、判断题
1. √
2. ×
3. √
4. √
5.×
6. ×
7. ×
8. ×
9.× 10. √
四、判断分析题
1．资金时间价值是指资金因时间因素而形成的自然增值。
错（1分）。
资金时间价值存在的前提是资金的周转使用，存放于保险柜中的现金是不具备增值功能的，从而也就无时间价值可言（3分）。
2．投资风险价值是指资金持有人冒风险投资所获得的收益。
错（1分）。
投资风险是指资金持有人冒风险投资所获得的超过资金时间价值的额外收效力，也就是说，资金持有人冒风险投资所获得的收益可分解为两个部分，即时间价值和风险价值，其中时间价值称为无风险收益（报酬），风险价值称为风险补偿收益（报酬）。
可见，风险价值是投资者冒风险投资所获收益的一个部分，而非全部（3分）。
3．从短期看，亏损企业的现金支付能力可能大于盈利企业的现金支付能力。
正确（1分）。
亏损企业可分为两类，一类是亏损额小于折旧额外负担的企业，另一类是亏损额大于折旧额的企业，第一类企业从短期看，超过亏损的折旧现金流入可用于日常支付，亦即能维持一定的现金支付能力。
而对盈利企业来说，若盈余只是帐面的，而无相应的现金流入，则可能导致企业盈利的同时发生支付困难。
因此说，亏损企业的现金支付能力可能大于盈利企业（3分）。
4．根据财务报表计算的各项财务比率能真实地反映企业的财务状况和经营业绩。
错（1分）。
财务报表是根据会计准则要求编制的，它们符合规范，但不一定能反映公司的客观实际，因为据以形成会计报表数据的会计处理，在原则、方法的运用方面具有较大的可选择性，且存在许多人为估计和判断的成分。
对同一会计事项所选择的会计原则、方法，以及所依据的估计和判断不同，将产生不同的报表数据，这表明根据报表计算的财务比率不一定能真实地反映公司的财务状
况和经营成果（3分）。
5．公司价值总额等于公司股票的市值总额。
错（1分）。
公司价值是指股票的内在价值，它的理论数额或者等于公司净资产的公允价值，或者等于公司未来现金净流入的折现值。
股票市价是公司价值（股票内在价值）的货币表现，它除由公司价值决定外，还受许多环境因素以及投资者的非理性行为的影响（3分）。
五、计算题题
1．V4=V0（1+i/2）4（2分）
V
0=（1+i/2）4=16V
（2分）
1+i/2=2 i=200% （１分）
2．资金成本率=(100⨯8.28%)÷(100-100⨯0.3%) ⨯(1-25%) …4分
=6.4% 1分
3．（1）A项目：
净现值NPV = －160000＋80000×（P/A，16%，3）= 19672（元） 2分
年等额回收额 = 19672/（P/A，16%，3）= 8759（元） 2分
（2）B项目：
净现值NPV = －210000＋64000×（P/A，16%，6）= 25821（元） 2分
年等额回收额 = 25821/（P/A，16%，6）= 7008（元） 2分
由上述计算可知：由于A、B两个项目的寿命期不同，应运用年等额净回收额法进行投资决策，所以应该选择A项目。
2分
4．(1)年末流动资产=70×220%=154(万元) 1分
年末速动资产=70×120%=84(万元) 1分
年末现金类资产=70×60%=42(万元1分
年末存货=154-84=70(万元) 1分
年末应收账款=84-42=42(万元) 1分
(2)平均流动资产=137(万元) 0.5分
平均存货=65(万元) 0.5分
平均应收账款=40(万元) 0.5分
赊销收入=40×5=200(万元) 0.5分
销售收入=200÷40%=500(万元) 1分
流动资产周转率=500÷137=3.65(次) 1分
存货周转率=156÷65=2.4(次) 1分。