单项选择题 (1)
国际工程英语 复习重点
一、单项选择题1. Project to analyze and mitigate potential risks. ()A. risk managementB. steelC. equipmentD. qualitymanagement2. Project time management to provide an effective project. ( )A. safetyB. scheduleC. ObjectiveD. measure3. The laws thathow the buildings maybe made are building codes. ( )A. toldB. tellC. tellsD. telling4. What is the short for “net present value”? ( )A. IRRB. ROIC. NPVD. PBP5. What is the short for “payback period”? ( )A. PBPB. NAVC. BCRD. MARR6. you go, you can see many buildings. ( )A. WhoeverB. WhereverC. WheneverD. Whatever7. The bigger quantity you order, . ( )A. the lower price you will be offeredB. the low price you will be offeredC. you will be offered lower priceD. you will be offer low8. Construction planning is not an activity is restrictedto the period after the award of a contract forconstruction. ( )A. WhoB. whatC. whichD. whom9. A basic distinction exists resource oriented timeoriented scheduling techniques.A. between…and …B. either…or…C. neither…nor…D. so…as…10. Which is not the type of construction contracts? ( )A. lump sum contractB. unit price contractC. cost plus fixed fee contractD. estimate11. Project to development and effectively employ projectpersonnel. ( )A. human resource managementB. employC. materialD. cost management12. Project to ensure effective internal and externalcommunications. ( )A. measureB. managementC. communications managementD. scope13. The laws thathow the buildings maybe made are building codes. ( )A. toldB. tellC. tellsD. telling14. What is the short for “adjusted internal rate ofreturn” ? ( )A. NPVB. NFVC. AIRRD. IRR15. What is the short for “internal rate of return” ? ()A. AIRRB. IRRC. NFVD. BCR16. Owners must be very with the quality of the finishedproduct as well as the cost of construction itself. ( )A. concernedB. concerningC. concernsD. comply17. Owners must recognize that there is single bestapproach in organizing project management throughout aproject's life cycle. All organizational approaches haveadvantages and disadvantages. ( )A. yesB. noC. manyD. any18. The laws thathow the buildings maybe made are building codes. ( )A. toldB. tellC. tellsD. telling19. Thecements are widely used on the construction site. ( )A. above-mentionedB. above-mentioningC. above-mentionD. above-mentions20. The production of steel has been increased 70%. ()A. inB. OnC. atD. by二、专业词汇翻译1. architect2. cement3. contractor4. brick5. construction planning6. owner7. construction cost8. facility10. sand 11． cost12． subcontractor 13． supplier 14．concrete15． construction planning 16． qualitycontract 18． facility20． civil engineering21． project management 22． steel23． general contractor 24． concrete25． sand26． machine 27． cost control 28． facility 30． material31．the project life cycle 项目寿命周期32. market demands 市场需求33. value engineering 价值工程34.preliminary design 初步设计35.performance analysis绩效分析36. base labor productivity基准劳动生产率bor productivity index劳动力生产指数38. productive labor yield劳动力产出39.economic evaluation 经济评估40.cash flow profile 现金流量图41.opportunity cost 机会成本42.lump-sum agreement总价合同43.unit-price agreement单价合同44.change order 变更单45.schedule control进度控制46.work breakdown 工作分解三、句子翻译1. A cost estimate at a given stage of project developmentrepresents a prediction provided by the cost engineer orestimator on the basis of available data.2. Implementation of various operations through propercoordination and control of planning, design, estimating,contracting and construction in the entire process.3. Because of technological complexity and market demands,changes of design plans during construction are not uncommon.4. Fabricated members such as steel beams and columns forbuildings are pre-processed in a shop to simplify the fielderection procedures.5. Finance is also a concern to the other organizations involved in a project such as the general contractor and material suppliers.6. The engineers and builders engaged in infrastructure construction are usually highly specialized since each segment of the market requires different types of skills.7. It is misleading to think that if the construction of the facility is on schedule or ahead of schedule, the cost will also be on the estimate or below the estimate, especially if several changes are made.8. Unless an owner immediately and completely covers the costs incurred by each participant, these organizations face financing problems of their own.9. In a unit price contract, the risk of inaccurate estimation of uncertain quantities for some key tasks has been removed from the contractor.10. For certain types of construction involving new technology or extremely pressing needs, the owner is sometimes forced to assume all risks of cost overruns.11. Maximization of efficient resource utilization through procurement of labor, materials and equipment according to the prescribed schedule and plan.12. Because of the higher costs and greater sophistication of institutional and commercial buildings in comparison with residential housing, this market segment is shared by fewer competitors.13. Design professionals and construction contractors must provide better communication with each other and with the owner in project implementation.14. Because each project is site specific, its execution is influenced by natural, social and other location conditions such as weather, labor supply, local building codes, etc.15. The planner has to look for the time-cost combinationthat will allow the contractor to be successful in hiscommitment.四、阅读理解(一). The acquisition of a constructed facility usuallyrepresents a major capital investment, whether its owner happens to be an individual, a private corporation or a public agency. Since the commitment of resources for such an investment is motivated by market demands or perceived needs, the facility is expected to satisfy certain objectives within the constraints specified by the owner and relevant regulations. With the exception of the speculative housing market, where the residential units may be sold as built by the real estate developer, most constructed facilities are custom made in consultation with the owners. A real estate developer may be regarded as the sponsor of building projects, as much as a government agency may be the sponsor of a public project and turns it over to another government unit upon its completion. From the viewpoint of project management, the terms "owner" and "sponsor" are synonymous because both have the ultimate authority to make all important decisions. Since an owner is essentially acquiring a facility on a promise in some form of agreement, it will be wise for any owner to havea clear understanding of the acquisition process in order tomaintain firm control of the quality, timeliness and cost of the completed facility.1. The acquisition of a constructed facility usuallyrepresents a capital investment. ( )A. littleB. majorC. lessD. minimal2. The facility is expected to satisfy certain objectiveswithin the constraints specified by . ( )A. contractorB. supplierC. the owner and relevant regulationsD. subcontract3. may be regarded as the sponsor of building projects.( )A. A real estate developerB. supplierC. contractorD. subcontract4. A real estate developer may be regarded as ofbuilding projects. ( )A. exampleB. sampleC. interestD. the sponsor5. From the viewpoint of project management, the terms "owner"and "sponsor" are synonymous because . ( )A. both have the ultimate authority to make all importantdecisions B. may seek professionaladvice and services for the work in all stagesC. focus on the proper roles of various activities andparticipants in all stages D. none of all6. It will be wise for any owner to have a of theacquisition process in order to maintain firm control of the quality, timeliness and cost of the completed facility. ( )A. importantB. clear understandingC. misleadD. misunderstand(二). Specifically, project management in constructionencompasses a set of objectives which may be accomplished by implementing a series of operations subject to resource constraints. There are potential conflicts between the stated objectives with regard to scope, cost, time and quality, and the constraints imposed on human material and financial resources. These conflicts should be resolved at the onset ofa project by making the necessary tradeoffs or creating newalternatives. Subsequently, the functions of project management for construction generally include the following:(1).Specification of project objectives and plans includingdelineation of scope, budgeting, scheduling, setting performance requirements, and selecting project participants.(2).Maximization of efficient resource utilization throughprocurement of labor, materials and equipment according to the prescribed schedule and plan. (3).Implementation of various operations through proper coordination and control of planning, design, estimating, contracting and construction in the entire process. (4).Development of effective communications and mechanisms for resolving conflicts among the various participants.7. Specifically, project management in constructionencompasses a set of objectives which may be accomplished by. ( )A. implementing a series of operations subject to resource constraintsB. corporations by the mission-oriented nature of a projectC. assumes a broader outlook with greater continuity of operationsD. special knowledge domain8. There are potential conflicts between the stated objectivesscope, cost, time and quality, and the constraints imposedon human material and financial resources. ( )A. so as toB. with regard toC. as much asD. too much9. These conflicts should be resolved a project bymaking the necessary tradeoffs or creating new alternatives.( )A. at the end ofB. finishC. at the onset ofD. in the middle of10. Maximization of efficient resource utilization throughprocurement of labor, materials and equipment according to . ( )A. the ownerB. material supplierC. the prescribed schedule and planD. worker11. Implementation of various operations through propercoordination and control of planning, design, estimating,contracting and construction . ( )A. in the entire processB. at the endof processC. in only one processD. finally12. Development of effective and mechanisms for resolvingconflicts among the various participants. ( )A. informationB. knowledgeC. conceptD. communications(三). Forming a good construction plan is an exceptionally challenging problem. There are numerous possible plans available for any given project. While past experience is a good guide to construction planning, each project is likely to have special problems or opportunities that may requireconsiderable ingenuity and creativity to overcome or exploit. Unfortunately, it is quite difficult to provide direct guidance concerning general procedures or strategies to form good plans in all circumstances. There are some recommendations or issues that can be addressed to describe the characteristics of good plans, but this does not necessarily tell a planner how to discover a good plan. However, as in the design process, strategies of decomposition in which planning is divided into sub-problems and hierarchical planning in which general activities are subdivided into more specific tasks can be readily adopted in many cases.In the monitoring and control stage of the construction process, the construction manager has to keep constant track of both activities' durations and ongoing costs. It is misleading to think that if the construction of the facility is on schedule or ahead of schedule, the cost will also be on the estimate or below the estimate, especially if several changes are made. Constant evaluation is necessary until the construction of the facility is complete. When work is finished in the construction process, and information about it is provided to the planner, the third stage of the planning process can begin.13. Forming a good construction plan is an exceptionally. ( )A. specialB. challenging problemC. change answerD. different answer14. While past experience is a guide to constructionplanning, each project is likely to have special problems or opportunities. ( )A. goodB. badC. uglyD. hard15. It is quite difficult to provide direct guidanceconcerning to form good plans in all circumstances. ( )A. components of constructed facilitiesB. specialfeaturesC. general procedures or strategiesD.traditional construction practice16. , strategies of decomposition in which planning isdivided into sub-problems and hierarchical planning in which general activities are subdivided into more specific tasks can be readily adopted in many cases. ( )A. As in the design processB. As at the plan stageC. At the concept plan stageD. none ofall17. It is misleading to think that if the construction of thefacility is on schedule or ahead of schedule, ,especially if several changes are made.( )A. the cost will also be on the estimate or below theestimateB. planner deals with this uncertainty during the estimate stageC. introduce corresponding adjustments in future planningD. the construction process is known18. When work is finished in the construction process, andabout it is provided to the planner. ( )A. planB. designC. informationD. construction(四). Instead of inviting competitive bidding, private owners often choose to award construction contracts with one or more selected contractors. A major reason for using negotiated contracts is the flexibility of this type of pricing arrangement, particularly for projects of large size and great complexity or for projects which substantially duplicate previous facilities sponsored by the owner. An owner may value the expertise and integrity of a particular contractor who has a good reputation or has worked successfully for the owner in the past. If it becomes necessary to meet a deadline for completion of the project, the construction of a project may proceed without waiting for the completion of the detailed plans and specifications with a contractor that the owner can trust. However, the owner's staff must be highly knowledgeable and competent in evaluating contractor proposals andmonitoring subsequent performance.Generally, negotiated contracts require the reimbursement of direct project cost plus the contractor's fee as determined by one of the following methods:(1)Cost plus fixed percentage,（2）Cost plus fixed fee, (3)Cost plus variable fee, (4)Target estimate, (5)Guaranteed maximum price or cost. The fixed percentage or fixed fee is determined at the outset of the project, while variable fee and target estimates are used as an incentive to reduce costs by sharing any cost savings. A guaranteed maximum cost arrangement imposes a penalty on a contractor for cost overruns and failure to complete the project on time. With a guaranteed maximum price contract, amounts below the maximum are typically shared between the owner and the contractor, while the contractor is responsible for costs above the maximum.19. A major reason for using negotiated contracts is ,particularly for projects of large size and great complexity or for projects. ( )A. the flexibility of this type of pricing arrangementB. commercial buildings, industrial complexesC. material and equipmentD. the products of the quantities20. An owner may value of a particular contractor whohas a good reputation or has worked successfully for theowner in the past. ( )A. the uglyB. the hypocriticalC. the expertise and integrityD. the false21. The owner's staff must be highly knowledgeable andcompetent in evaluating contractor proposals and . ( )A. operatingB. planningC. designingD. monitoring subsequent performance22. Which is not the type of negotiated contracts? ( )A. a lump contractB. cost plus fixed feeC. cost plus variable feeD. target estimate23. A guaranteed maximum cost arrangement imposes a on acontractor for cost overruns and failure to complete theproject on time. ( )A. rewardB. incomeC. inputD. penalty24. With , amounts below the maximum are typically sharedbetween the owner and the contractor, while the contractor is responsible for costs above the maximum. ( )A. a guaranteed maximum price contractB. cost plus fixed feeC. a unit price contractD. cost plus variable fee25. Which sentence in this short passage is correct? ( )A. The fixed percentage or fixed fee is determined at the outset of the project.B. Variable fee and target estimates are used as an incentiveto increase costs by sharing any cost savings.C. With a unit price contract, amounts below the maximum aretypically shared between the designer and the contractor.D. none of all(五). Residential housing construction includes single-family houses, multi-family dwellings, and high-rise apartments. During the development and construction of such projects, the developers or sponsors who are familiar with the construction industry usually serve as surrogate owners and take charge, making necessary contractual agreements for design and construction, and arranging the financing and sale of the completed structures. Residential housing designs are usually performed by architects and engineers, and the construction executed by builders who hire subcontractors for the structural, mechanical, electrical and other specialty work. An exception to this pattern is for single-family houses which may be designed by the builders as well.The residential housing market is heavily affected by general economic conditions, tax laws, and the monetary and fiscal policies of the government. Often, a slight increase in total demand will cause a substantial investment in construction, since many housing projects can be started at different locations by different individuals and developers atthe same time. Because of the relative ease of entry, at least at the lower end of the market, many new builders are attracted to the residential housing construction. Hence, this market is highly competitive, with potentially high risks as well as high rewards.26. What is the subject of the first paragraph? ( )A. residential housing constructionB. the feasibilitystudyC. the designD. the construction planning27. Residential housing designs are usually performed by. ( )A. ownerB. supplierC. architects and engineersD. machine28. The construction executed by builders who hire forthe structural, mechanical, electrical and other specialtywork. ( )A. concreteB. subcontractorsC. steelD. sand29. The residential housing market is heavily affected bygeneral economic conditions, tax laws, and the monetary and . ( )A. fiscal policies of the governmentB. a limited number ofcompetitorsC. each participantD. cost management30. Often, a slight increase in total demand will cause ainvestment in construction. ( )A. sameB. SuchC. onlyD. substantial31. Which sentence is correct in the last paragraph? ( )A. This market is highly competitive, with potentially highrisks as well as high rewards.B. This category of construction is characterized by a highdegree of mechanization.C. An owner often seeks the services of financial planningconsultants.D. None of all(六). A project cannot proceed without adequate financing, andthe cost of providing adequate financing can be quite large.For these reasons, attention to project finance is an important aspect of project management. Finance is also a concern to the other organizations involved in a project suchas the general contractor and material suppliers. Unless an owner immediately and completely covers the costs incurred by each participant, these organizations face financing problemsof their own. At a more general level, project finance is onlyone aspect of the general problem of corporate finance. If numerous projects are considered and financed together, thenthe net cash flow requirement constitutes the corporate financing problem for capital investment. Whether project finance is performed at the project or at the corporate level does not alter the basic financing problem.In essence, the project finance problem is to obtain fundsto bridge the time between making expenditures and obtaining revenues. Based on the conceptual plan, the cost estimate andthe construction plan, the cash flow of costs and receipts fora project can be estimated. Normally, this cash flow will involve expenditures in early periods. Covering this negative cash balance in the most beneficial or cost effective fashionis the project finance problem. During planning and design, expenditures of the owner are modest, whereas substantial costs are incurred during construction. Only after the facility is complete do revenues begin. In contrast, a contractor would receive periodic payments from the owner as construction proceeds.32. The cost of providing adequate financing can be quite. ( )A. smallB. littleC. lessD. large33. Finance is also a concern to the other organizationsinvolved in a project such as . ( )A. house buildingB. the general contractor and material suppliersC. apartmentD. high-rise apartment34. Whether project finance is performed at the project or atthe corporate level . ( )A. does not alter the basic financing problem.B. these organizations face financing problems of their ownC. bridge their expenditures and receipts duringconstructionD. consider facility financing35. Based on the conceptual plan, the and theconstruction plan, the cash flow of costs and receipts for aproject can be estimated. ( )A. quality estimateB. cost estimateC. safety estimateD. information estimate36. Covering this cash balance in the most beneficial orcost effective fashion is the project finance problem. ( )A. subjectB. objectC. negativeD. zero37. Only after the facility is complete do revenues begin., a contractor would receive periodic payments from theowner as construction proceeds. ( )A. for exampleB. as soon as possibleC. as quickly as possibleD. In contrast(七). Job-site labor productivity can be estimated either foreach craft (carpenter, bricklayer, etc.) or each type ofconstruction (residential housing, processing plant, etc.)under a specific set of work conditions. A base laborproductivity may be defined for a set of work conditionsspecified by the owner or contractor who wishes to observe and measure the labor performance over a period of time under such conditions. A labor productivity index may then be defined asthe ratio of the job-site labor productivity under a differentset of work conditions to the base labor productivity, and isa measure of the relative labor efficiency of a project underthis new set of work conditions. The effects of variousfactors related to work conditions on a new project can beestimated in advance, some more accurately than others. For example, for very large construction projects, the laborproductivity index tends to decrease as the project sizeand/or complexity increase because of logistic problems andthe "learning" that the work force must undergo beforeadjusting to the new environment. Job-site accessibility oftenmay reduce the labor productivity index if the workers mustperform their jobs in round about ways, such as avoidingtraffic in repaving the highway surface or maintaining the operation of a plant during renovation. Labor availability in the local market is another factor. Shortage of local labor will force the contractor to bring in non-local labor or schedule overtime work or both. In either case, the labor efficiency will be reduced in addition to incurring additional expenses.38. can be estimated either for each craft or each typeof construction under a specific set of work conditions. ( )A. A lump contractB. Job-site labor productivityC. Construction planningD. Project management39. A labor productivity index may then be defined as theratio of the job-site labor productivity under a different set of work conditions to . ( )A. job-site labor productivityB. stocks in the financial marketsC. the base labor productivityD. source of funds40. The effects of various factors related to work conditionson a new project can be estimated . ( )A. at the end of the projectB. until the project completedC. in the middle of the stagesD. in advance41. The labor productivity index tends to as the projectsize and/or complexity increase because of logisticproblems. ( )A. decreaseB. addC. plusD. increase42. of local labor will force the contractor to bring innon-local labor or schedule overtime work or both. ( )A. SufficientB. ShortageC. AdvantageD. Disadvantage43. In either case, the labor efficiency will be reduced inaddition to incurring expenses.. ( )A. decreaseB. shortC. additionalD. small(八). During the execution of a project, procedures for project control and record keeping become indispensable toolsto managers and other participants in the construction process. These tools serve the dual purpose of recording the financial transactions that occur as well as giving managers an indication of the progress and problems associated with a project. The task of project control systems is to give a fair indication of the existence and the extent of such problems.In this chapter, we consider the problems associated with resource utilization, accounting, monitoring and control during a project. In this discussion, we emphasize the project management uses of accounting information. Interpretation of project accounts is generally not straightforward until a project is completed, and then it is too late to influence project management. Even after completion of a project, the accounting results may be confusing. Hence, managers need to know how to interpret accounting information for the purpose of project management. In the process of considering management problems, however, we shall discuss some of the common accounting systems and conventions, although our purpose is not to provide a comprehensive survey of accounting procedures. The limited objective of project control deserves emphasis. Project control procedures are primarily intended to identify deviations from the project plan rather than to suggest possible areas for cost savings. This characteristic reflects the advanced stage at which project control becomes important.44. During the execution of a project, procedures for projectcontrol and record keeping become indispensable tools to . ( )A. total quality controlB. managers and other participantsC. OwnerD. equipment manager45. The task of project control systems is ? ( )A. to give a fair indication of the existence and the extentof such problems B. the construction plan and theassociated cash flow estimates C. record all thetransactions associated with a projectD. structure facilitates aggregation of costs。
第八章 资本预算习题(1)
第八章资本预算一、单项选择题1．某公司当初以100万元购入一块土地，目前市价为80万元，如欲在这块土地上兴建厂房，则（ B ）。
A．项目的机会成本为100万元B．项目的机会成本为80万元C．项目的机会成本为20万元D．项目的机会成本为180万元2．下列关于项目评价的“投资人要求的报酬率”的表述中，不正确的有（ D ）。
A．它因项目的系统风险大小不同而异B．它因不同时期无风险报酬率高低不同而异C．它受企业负债比率和债务成本高低的影响D．当投资人要求的报酬率超过项目的内含报酬率时，股东财富将会增加3．下列评价指标中，属于非折现指标的是（ B ）。
A．现值指数B．会计报酬率C．内含报酬率D．净现值4．某投资方案，当贴现率为16%时，其净现值为338元，当贴现率为18%时，其净现值为-22元。
该方案的内含报酬率为（ C ）。
A．15．88% B．16．12% C．17．88% D．18．14%5．某投资方案，当贴现率为15%时，其净现值为45元，当贴现率为17%时，其净现值为-20元。
该方案的内含报酬率为（ C ）。
A．14．88% B．16．86% C．16．38% D．17．14%6．年末ABC公司正在考虑卖掉现有的一台闲置设备，该设备8年前以40 000元购入，税法规定的年限为10年，按直线法计提折旧，预计残值率为10%，已提折旧28 800元；目前可以按10 000元价格卖出，假设所得税税率为25%，卖出现有设备对本期现金流量的影响（ D ）。
A．减少360元B．减少1 200元C．增加9 640元D．增加10 300元账面价值40000-28800=11200 现在变现损失1200 少纳税1200*25%=300 获得300的现金流入因此10000+300=103007.A企业投资20万元购入一台设备，无其他投资，没有建设期，预计使用年为20年，无残值。
设备投产后预计每年可获得净利3万元，则该投资的静态投资回收期为（ A ）年。
现代汉语试题[1]
![现代汉语试题[1]](https://img.taocdn.com/s3/m/2463330a844769eae009edb3.png)
全国2002年4月现代汉语试题一、单项选择题1.下列方言中属于非官话区方言的是( )A.南京话B.兰州话C.南昌话D.昆明话2.属于舌面音的声母是( )A.ｄｔｎｌB.ｚｃｓC.ｂｄｇD.ｊｑｘ3.声韵相同调不同的一组字是( )A.悔—诲B.包—褒C.绩—寂D.袭—媳4.下列各项中，“处”都读作“ｃｈù”的是( )A.处分、设身处地B.处方、泰然处之C.处所、绝处逢生D.处理、养尊处优5.下列汉字中，由四个音素组成的音节是( )A. B.有 C.扬 D.远6.汉语拼音全都正确的一组是( )A.诗人ｓīｒéｎ私人ｓìｒéｎB.主力zｈǔｌì阻力zｈǔｌìC.商业sｈāngｙè桑叶sāng ｙèD.女客nǔｋè旅客ｌǚｋè7.从形音义的关系上看，“朝”这个字属于( )A.一形多音一义B.一形多音多义C.多形一音义D.多形一音多义8.“姨”字的笔画共有( )A.8画B.9画C.10画D.11画9.下列各组中，每个成员都带有定位语素的是( )A.舌头、对头、想头B.老鼠、老爷、老家C.变化、西化、简化D.健儿、孩子、女儿10.下列各组中，每个成员都与合成词“理事”的结构方式相同的是( )A.革新、平反、凝目B.伤心、防范、走路C.革命、突破、齐心D.埋头、起草、隔行11.下列各组中，属于同音词的一组是( )A.仪表(他的仪表端庄)—仪表(机器的仪表坏了)B.工作(他找到工作了)—工作(他正在工作)C.关节(腕关节)—关节(找人打通关节)D.问题(老师提出问题)—问题(设计遇到了问题)12.下列各组成语中，加点的词读音相同的是( )A.秦晋之好．、好．为人师B.自怨自艾．、方兴未艾．C.度．德量力、度．日如年D.一知半解．、庖丁解．牛13.下列各组动词中，不能带宾语的是( )A.游行、结婚、示威B.害怕、明白、喜欢C.知道、觉得、感到D.进来、出去、离开14.下列各项中都属于副词的是( )A.从前、过去、经常B.突然、常常、永久C.忽然、时常、刚D.刚才、平常、经常15.“有饭吃．．．就行了”和“有人吃．．．就行了”中的加点的短语分别是( )A.述宾短语、述宾短语B.连动短语、兼语短语C.述宾短语、兼语短语D.兼语短语、连动短语16.下列短语都属于偏正短语的是( )A.厂长王祥、三名博士、前途光明B.方向明确、仔细研究、修理电视C.回想起来、马上参加、明确任务D.伟大祖国、彻底解决、一碗豆腐17.“你今年十几啦?”和“自行车被小偷偷走了。
2022年会计继续教育题库
单项选择题（共1题）1. 适用增值税差额征税政策的小规模纳税人确定其是否可以享受月销售额未超过15万元（以1个季度为1个纳税期的，季度销售额未超过45万元）免征增值税政策的销售额是（）。
差额前的销售额差额后的销售额自行选择差额前或差额后的销售额由税务机关确定的销售额判断题（共1题）2. 一家小型劳务派遣公司属于增值税小规模纳税人，该公司一直选择按5%差额缴纳增值税，则其在2022年5月能享受免征增值税政策。
（）正确错误1. 根据增值税期末留抵退税政策的规定，在计算进项构成比例时，属于分子部分已抵扣增值税额的是（）。
农产品收购发票桥、闸通行费发票海关进口增值税专用缴款书注明旅客身份信息的铁路车票2. 适用免抵退税办法的生产企业，可以同时既申报免抵退税又申请办理留抵退税。
（）正确错误单项选择题（共1题）1. 一般纳税人增值税及其附加税费合并申报后，以下不属于合并申报表变化的是（）。
申报表名称发生变化原一般纳税人附表二第23栏分拆两栏原一般纳税人附表二第33栏分拆两栏增加“增值税及附加税费申报表附列资料（五）（附加税费情况表）判断题（共1题）2. 纳税人出口货物免抵的增值税不应从城市维护建设税、教育费附加和地方教育费附加中扣除。
（）正确错误单项选择题（共1题）1. 对小型微利企业年应纳税所得额超过100万元但不超过300万元的部分，2022年缴纳企业所得税时其实际税率是（）。
5%10%2.5%12.5%判断题（共1题）2. 小型微利企业的企业所得税税率是25%。
（）正确错误单项选择题（共1题）1. 自2021年1月1日起，以下关于制造业企业研发费用税前加计扣除的表述不正确的是（）。
未形成无形资产计入当期损益的，在据实扣除的基础上，再按照实际发生额的75%在税前加计扣除企业10月份预缴申报第3季度（按季预缴）或9月份（按月预缴）企业所得税时，可以自主选择就前三季度研发费用享受加计扣除优惠政策制造业企业，是指以制造业业务为主营业务，享受优惠当年主营业务收入占收入总额的比例达到50%以上的企业？企业在10月份预缴申报期未选择享受优惠的，可以在2022年办理2021年度企业所得税汇算清缴时统一享受研发费用加计扣除优惠政策判断题（共1题）2. 烟草制造业可以享受制造业研发费用100%加计扣除政策。
单项选择题(从备选答案中选择一个最佳答案
一、单项选择题（从备选答案中选择一个最佳答案，每小题1分，计12分）1.第三代计算机的逻辑器件采用的是______。
A.晶体管B.中.小规模集成电路C.大规模集成电路D.微处理器集成电路2.通常人们所说的一个完整的计算机系统应包括______。
A.主机.键盘.显示器B.计算机及其外部设备C.系统硬件和系统软件D.硬件系统和软件系统3.在计算机内部，用来传送、存储、加工处理的数据或指令都是以______形式进行的。
A.二进制码B.拼音简码C.八进制码D.五笔字型码4.硬盘工作时应特别注意避免________。
A.噪声B.震动C.潮湿D.日光5.下面列出的四种存储器中，易失性存储器是________。
A. RAMB. ROMC. PROMD. CD-ROM6.在Windows 98中，"任务栏"的作用是________。
A.显示系统的所有功能B.只显示当前活动窗口名C.只显示正在后台工作的窗口名D.实现窗口之间的切换7.Word97的"文件"命令菜单底部显示的文件名所对应的文件是______。
A.当前被操作的文件B.当前已经打开的所有文件D.最近被操作过的文件 D.扩展名是.doc的所有文件8.微型计算机的主机包括________。
A)运算器和显示器B)CPU和内存储器C)CPU和UPS D)UPS和内存储器9.某机构IP地址为20.198.16.3，该IP地址类型属于______。
A．A类 B。
B类 C。
C类 D。
D类10.在Excel中，一个工作薄就是一个Excel文件，其扩展名为______。
A. CXLB.XLSC.CELD.EXL11.在Excel中，用户或选择多个不连续的区域，需要使用键盘上的____键配合鼠标操作。
A. CTRLB. ALTC. SHIFTD.TAB12.本地计算机通过网络，连接到远端的另一台计算机上去，作为这台远程主机的终端。
可以使用_________实现。
自动检测技术及应用(选择题答案)(1)
考试安排：星期天1点30到3点30在3-101考运动控制；4点到6点在3-101考工厂供电；7点到9点在4-101考微机。
自动检测技术及应用——梁森选择题答案1.单项选择题1）某压力仪表厂生产的压力表满度相对误差均控制在0.4%~0.6%，该压力表的精度等级应定为__C__级，另一家仪器厂需要购买压力表，希望压力表的满度相对误差小于0.9%，应购买__B__级的压力表。
A. 0 .2 B. 0 .5 C. 1 .0 D. 1.52）某采购员分别在三家商店购买100kg大米、10kg苹果、1kg巧克力，发现均缺少约0.5kg，但该采购员对卖巧克力的商店意见最大，在这个例子中，产生此心理作用的主要因素是__B__。
A.绝对误差B.示值相对误差C.满度相对误差D.精度等级3）在选购线性仪表时，必须在同一系列的仪表中选择适当的量程。
这时必须考虑到应尽量使选购的仪表量程为欲测量的__C__左右为宜。
A.3倍 B.10倍 C.1.5倍 D.0.75倍4）用万用表交流电压档（频率上限仅为5kHz）测量频率高达500kHz、10V左右的高频电压，发现示值还不到2V，该误差属于__D__。
用该表直流电压档测量5号干电池电压，发现每次示值均为1.8V，该误差属于 A 。
A.系统误差B.粗大误差C.随机误差D.动态误差5）重要场合使用的元器件或仪表，购入后需进行高、低温循环老化试验，其目的是为了__D__。
A.提高精度B.加速其衰老C.测试其各项性能指标D.提高可靠性2.各举出两个非电量电测的例子来说明1）静态测量； 2）动态测量；3）直接测量； 4）间接测量；5）接触式测量； 6）非接触式测量；7）在线测量； 8）离线测量。
3.有一温度计，它的测量范围为0～200℃，精度为0.5级，试求：1）该表可能出现的最大绝对误差为__A__。
A. 1℃B. 0.5℃C. 10℃D. 200℃2）当示值为20℃时的示值相对误差为__B__，100℃时的示值相对误差为__C__。
一单项选择题每题一分共20分
一，单项选择题（每题一分，共20分）1、自由心证证据制度的理论最早产生于（）A．法国B．英国C．德国D．意大利2、当事人申请证人出庭作证，应当在（）提出，并经人民法院许可。
A．开庭审理前B．答辩期限届满七日前C．法庭调查前D．举证期限届满十日前3、证人因出庭作证而支出的合理费用应该由（）承担。
A．提供证人一方当事人B．败诉方C．人民法院D．双方当事人分摊4、司法鉴定是指在诉讼活动中鉴定人运用科学技术或者专门知识对诉讼涉及的（）进行鉴别和判断并提供鉴定意见的活动。
A．专门性问题B．技术性问题C．争议性问题D．疑难性问题5、有关证明标准的表述不正确的是（）。
A．排除合理怀疑是诉讼证明方面的最高标准B．有理由的怀疑足以将被告人宣布无罪C．在英美法系国家，较高程度的盖然性适用于多数民事案件D．在无线索的情况下禁止采取任何法律行为6、甲诉乙借款，并出示借款合同为证据，以下乙的答辩所依据的证据属于反证的有：（）A．乙声称已经还款，并出示还款条加以证明；B．乙抗辩说是该合同只是形式上的，双方其实并未发生借贷关系，被告向法院提供了一份有原、被告双方签名的关于签订上述借款合同的备忘录，备忘录上说，上述合同只是形式上的，对双方并无实际法律效力；C．乙反诉甲拖欠其货款，并出具有甲签名的出货单；D．乙认为双方并不存在借货关系，并出具甲所提出的借款合同系伪造的鉴定书。
7、我国首首倡证明责任应采用双重含义的学者是（）A．张卫平B．李浩C．陈刚D．齐树洁8、赵某向法院起诉A公司，要求其偿还货款50万元，并出示其与A公司的购销合同为证。
后经法院查明，该合同系赵某伪造，所盖A公司的合同专用章为从地摊上私自刻制。
则赵某的行为该如何处理？（）A．构成诈骗罪，因为其是以非法占有为目的骗取他人财物。
B．应对其采取强制措施，因为其行为妨害了正常的民事诉讼审判秩序。
C．构成伪证罪，因为其实施了伪造证据的行为，并且情节严重。
D．构成伪造公司印章罪，因为其实施了伪造公司、企业印章的行为，且情节严重。
第7章_作业 (1)
第七章一、单项选择题1、最典型的资本结构是指（ C ）。
A、资本成本B、财务风险C、负债资本的比例D、经营风险2、普通股每股税后利润变动率相当于息税前利润变动率的倍数表示的是（ B ）。
A、营业杠杆系数B、财务杠杆系数C、联合杠杆系数D、以上均错3、最优资本结构是指在（ D ）条件下的资本结构。
A、企业价值最大B、加权平均资本成本最低C、目标价值最大D、加权平均资本成本最低、企业价值最大4、财务杠杆的作用程度，通常用（ D ）来衡量。
A、资金结构B、财务风险C、资金成本D、财务杠杆系数5、息税前利润变动率相当于销售额变动率的倍数，表示的是（ C ）A、边际资本成本B、财务杠杆系数C、营业杠杆系数D、联合杠杆系数6、企业在经营决策时对经营成本中固定成本的利用称为（ D ）A、财务杠杆B、总杠杆C、联合杠杆D、营业杠杆7、某企业的息税前利润3000万元，本期利息费用为1000万元，则企业的财务杠杆系数为（ D ）A、3B、2C、0.33D、1.58、不存在财务杠杆作用的筹资方式是（ D ）。
A、发行债券B、融资租赁C、银行借款D、发行普通股9、企业在筹资活动中对债权资本的利用称为（ B ）A．营业杠杆 B.财务杠杆 C．联合杠杆 D.总杠杆10、某公司总资本额度为100万元，负债比率为40%，利率为10% ,当销售收入为120万元时，EBIT为20万元，则财务杠杆系数为（ D ）A.2B.1.75C.1.5D.1.2511、总杠杆系数等于财务杠杆系数与营业杠杆系数（ C ）A相加 B相减 C相乘 D相除12、要使资本结构达到最佳，应使（ A ）达到最低。
A综合资本成本率 B边际资本成本率 C 债务资本成本率 D自有资本成本率13、下列各项中，不影响营业杠杆系数的是（ D ）。
A、产品销量B、产品售价C、固定成本D、利息费用14、某厂营业杠杆系数为2，预计息税前利润增长10%，在其他条件不变的情况下，销售量增长率应为( A )。
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单项选择题（每题1分，共30分）
1.以下是指生物信号采集系统放大倍数的为（A ）
A.G
B.T
C.F
D.U
E.P
2.眼科剪主要用于剪（B ）
A.骨骼和肌肉
B.血管和神经
C.被毛和肌肉
D.骨骼和筋膜
E.皮肤
3.Ⅱ型呼吸衰竭诊断标准是（ E ）
A. Pa02<30mmHg
B. Pa02<40mmHg
C. Pa02<50mmHg
D. Pa02<60mmHg
E. Pa02<60mmHg；PaC02>50mmHg
4.限制性通气的相关因素是（D ）
A.中央气道阻塞
B.外周气道阻塞
C.肺泡膜面积减少和厚度增加
D.肺泡扩张受限
E.肺泡通气和血流比例失调
5.呼吸衰竭通常是（ A ）
A.外呼吸功能严重障碍的后果
B.内呼吸功能严重障碍的后果
C.内、外呼吸功能严重障碍的后果
D.血液不能携氧的后果
E.组织细胞不能利用氧的后果
6.呼吸衰竭时最常发生的酸碱平衡紊乱（E ）
A.代谢性酸中毒
B. 呼吸性酸中毒
C. 代谢性碱中毒
D. 呼吸性碱中毒
E.代谢性酸中毒伴呼吸性酸中毒
7.功能性分流可出现于（D ）
A.支气管扩张
B.部分肺泡血流不足
C.呼吸性碱中毒
D.部分肺泡通气不足
E.支气管堵塞
8.下列说法不正确的是（D ）
A.每种疾病一般来说都有病因B．没有病因，不可能发生相关的疾病
C.病因是引起疾病的必不可少的、决定疾病特异性的因素
D.没有病因也可发生某些遗传性疾病
E.疾病发生发展中原因与条件是相对的，有时是可转化的
9.下列哪项不宜作为脑死亡的标准（B ）
A.自主呼吸停止
B.心跳停止
C.不可逆昏迷和大脑无反应性
D.颅神经反射消失
E.瞳孔散大或固定
10.低渗性脱水的特点是（E ）
A.失Na+多于失水
B.血清Na+浓度<130mmol/L
C.血浆渗透压<280mmol/L
D.伴有细胞外液量减少
E.以上都是
11.下列关于低容量性高钠血症的叙述,哪项是错误的? （ D ）
A.失水>失钠，血清Na+浓度>150mmol/L
B.血浆渗透压>310mmol/L
C.细胞外液量和细胞内液量均减少
D.细胞外液量减少，细胞内液量维持不变
E.又称为高渗性脱水
12.下列血管内外液体交换平衡失调的发生机制哪项是不正确的？（ B ）
A.毛细血管流体静压增高
B.血浆晶体渗透压增高
C.微血管壁通透性增加
D.血浆胶体渗透压降低
E.淋巴回流受阻
13.引起缺钾和低钾血症的最主要原因是（A ）
A.钾丢失过多
B.碱中毒
C.长期使用β受体激动剂
D.钾摄入不足
E.低钾性周期性麻痹
14.下列哪项不是代谢性酸中毒的病因? （B ）
A.休克
B.幽门梗阻
C.肾功能衰竭
D.心力衰竭
E.糖尿病
15.下列哪项不是引起代谢性碱中毒的原因？（B ）
A.剧烈呕吐
B.应用碳酸酐酶抑制剂
C.醛固酮分泌过多
D.低钾血症
E.大量输入柠檬酸盐抗凝的库存血
16.代谢性酸中毒对机体的影响表现为（E ）
A.室性心律失常
B.心肌收缩力降低
C.血管对儿茶酚胺的反应性下降
D.意识障碍
E.以上都是
17.某溺水患者，经抢救后血气分析结果如下：pH7.20，PaCO210.7kPa (80mmHg)，
HCO3-27mmol/L，可诊断为（B ）（代偿公式⊿HCO3-↑=0.1⊿PaCO2±1.5）
A.代谢性碱中毒
B.急性呼吸性酸中毒
C.代谢性酸中毒
D.急性呼吸性酸中毒合并代谢性碱中毒
E.急性呼吸性酸中毒合并代谢性酸中毒
18.氰化物抑制生物氧化使组织利用氧能力减弱的机制是（B）
A.与还原型细胞色素氧化酶的Fe2+结合
B.与氧化型细胞色素氧化酶的Fe3+结合
C.抑制丙酮酸氧化酶
D.增高线粒体内膜对H+的通透性
E.抑制ATP合成酶的活性
19.弥散性血管内凝血时，血液凝固障碍的表现为（ C ）
A.血液凝固性增高
B.纤溶系统活性升高
C.血液先高凝，后低凝
D.血液先低凝，后高凝
E.血液高凝和低凝同时出现
20.严重创伤引起DIC的主要原因是（ B ）
A.大量红细胞和血小板受损
B.凝血因子Ⅲ大量入血
C.凝血因子Ⅻ被激活
D.凝血因子X被激活
E.直接激活凝血酶
21.休克的下列主要临床表现哪一项是错误的？（ D ）
A.烦躁不安或表现淡漠甚至昏迷
B.呼吸急促、脉搏细速
C.尿少或无尿
D.血压均下降
E.面色苍白
22.心力衰竭临床表现产生的病理生理基础是（C ）
A.压力负荷过重
B.容量负荷过重
C.心输出量不足和回流障碍
D.心肌能量代谢障碍
E.心肌梗死
23.血氨增高引起肝性脑病的主要机制是（ C ）
A.影响大脑皮质的兴奋过程
B.使乙酰胆碱产生过多
C.干扰脑细胞的能量代谢
D.使脑干网状结构不能正常活动
E.使NE活动性减弱
24.上消化道出血诱发肝性脑病的主要机制是（C ）
A.引起失血性休克
B.脑组织缺血缺氧
C.经肠道细菌作用而产生氨
D.血液中苯乙胺和酪胺增加
E.破坏血脑屏障，假性神经递质入脑
25.急性肾功能衰竭发生机制与下列哪项无关（D）
A.肾血管收缩
B.肾血管内凝血
C.肾小管阻塞
D.肾小球超滤系数升高
E.肾小管原尿返流
26.典型慢性肾功能不全时的水电解质紊乱是（A ）
A.代谢性酸中毒、低血钙、高血磷、高血钾
B.代谢性酸中毒、低血钙、低血磷、高血钾
C.代谢性酸中毒、低血钙、低血磷、高血钠
D.代谢性酸中毒、低血钙、低血磷、低血钠
E.代谢性碱中毒、低血钙、高血磷、高血钾
27.慢性肾功能衰竭的最常见病因为（B ）
A.慢性肾盂肾炎
B.慢性肾小球肾炎
C.肾小动脉硬化
D.全身性红斑性狼疮
E.尿路结石
28. 假性神经递质引起肝性脑病的机制是( D )
A干扰脑的能量代谢
B使脑细胞产生抑制性突出后电位
C干扰脑细胞膜的功能
D与正常递质竞争受体，但其效应远较正常递质弱
E促进血浆氨基酸失衡
29.慢性呼吸性酸中毒时机体代偿的主要方式是（D ）
A.细胞外液缓冲
B.细胞内缓冲
C.细胞内外离子交换
D.肾脏代偿
E.骨骼代偿
30.抽取的血液标本，如未与空气隔绝，下列哪项指标将受影响? （ E ）
A.SB
B.BB
C.AG
D.BE
E.AB。