会计专业学位外语考试模拟试题（1）
2010.12
一、语音题。(每空1分，共5分)
1、A. holiday B. some C. come D. cover
2、A. thousand B. surround C. cloudy D. should
3、A. great B. fate C. palace D. grade
4、A. move B. notice C. motor D. whole
5、A. choose B. flood C. spoon D. food
二、辩错题。(每题1分，共5分)
6、There was no bus. I have to walk home.
A. no
B. have
C. to walk
D. home
7、She has read the article last week.
A. has read
B. the
C. article
D. last
8、We set up a lot of universities since 1949. We have also set up a Central Radio and Television University.
A. set up
B. since
C. also
D. a
9、By now Old Wang worked in that factory for twenty years.
A. worked
B. in
C. that
D. for
10、Now that they have successfully passed the TOEFL, the students were ready to begin their classes at the university.
A. Now that
B. successfully
C. were
D. to begin
9、Hangzhou is the most beautiful city I saw.
A. the
B. most
C. city
D. saw
三、单选题。(每题1分，共25分)
11、It _____ the eyes to read in such poor light.
A. hurts
B. hurt
C. has hurt
D. is hurt
12、The small boy kept _____his mother for a penny, so she gave him and he ran to the candy shop.
A. ask
B. to ask
C. asked
D. asking
13、He had two houses. He lived with his wife and child in the outer house,_____ was comfortable and clean.
A. that
B. where
C. which
D. it
14、As I opened the door and went in, the children _____ on the bed playing.
A. were sitting
B. sat
C. are sitting
D. sit
15、He had four copies of this article_____ in black.
A. typing
B. typed
C. to be typed
D. type
16、They that place before the earthquake took place.
A. left
B. had left
C. would leave
D. have left
17、Yesterday morning she _______ one of her old friends in the street.
A. looked up
B. built up
C. led to
D. came across
18、Please don't get angry with him. _______, he was only 4 years old, you know.
A. Well
B. Then
C. However
D. After all
19、If you _____as I told you, this wouldn't have happened.
A. had done
B. did
C. would do
D. have done
20、Thunderstorms are _____common in Ireland than in England.
A. much more less
B. the least
C. much
D. much less
21、I remember the whole thing as if it _____ yesterday.
A. happened
B. happens
C. had happened
D. has happened
22、_____this job, you have to have enough experience.
A. To complete
B. Completing
C. Completed
D. Having completed
23、He suddenly realized how much they_____.
A. had both changed
B. both changed
C. were both changing
D. have both changed
24、I don' t like living with a room mate. I'm moving _____ my family's house.
A. back to
B. from
C. out of
D. back
25、You are_____ these problems. They can't be real.
A. missing
B. looking at
C. imagining
D. working at
26、I left my house early. , the traffic was terrible and it took me a long time to get there.
A. However
B. Although
C. Because
D. And
27、I never have coffee sugar.
A. unless
B. in spite of
C. without
D. despite
28、Seriously , I don't understand the situation at all.
A. spoken
B. speak
C. being spoken
D. speaking
29、His French was no than M. Partier's English.
A. good
B. best
C. the better
D. better
30、Would you like some salad? _______
A. No.
B. Yes.
C. No, thanks.
D. Of course.
31、I _____ him ever since he moved to America.
A. have never heard of
B. had never heard of
C. never heard of
D. never hear of
32、If it ____ true, it will cause us a lot of trouble.
A. is going to be
B. is
C. was
D. will be
33、He was afraid to _______ Mary when she was doing her homework.
A. intend
B. interrupt
C. insert
D. interest
34、Jack was riding his new mountain bike _______ top speed.
A. at
B. with
C. in
D. on
35、I usually go back to my hometown by train, but this time I'll _______ there by bus for
a change.
A. try going
B. try to go
C. try for going
D. try and going
四、完形填空。(每空1分，共20分)
Americans travel by air in 36 the same way as Europeans and 37 travel by train. There are, in fact, not many railroad stations 38 in the USA, 39 the track is still being used, since most of America's freight is still carried 40 . As for passengers, these is a vast network of airlines and airports in easy 41 of almost every American town. Airports, now the travel centers of the USA, 42 comfortable places 43 coffee shops and bars and clean restrooms.
Flying in America is 44 expensive than in many other countries, 45 the government subsidized (补助)air fares. Yet the different airlines are not state-owned and compete with one another for passengers.
Those who cannot 46 either train or plane take the Greyhound bus. 47 transport system in the world carries so many passengers by night and by day. Drivers are 48 aid and have a wonderful safety record.
Europeans tend 49 their cars. But Americans treat their cars 50 as vehicles which are important 51 their lives - to take them to work, to shopping places, to picnics - or to their friends. 52 when they take a vacation they rarely drive long distances.
There is 53 . form of travel which is widely used in the USA, - the rented car. Every city and town 54 at least one car rented firm, some of them are nationwide and have branches abroad 55 .
36、 A. much B. more C. as D. all
37、 A. Japaneses B. the Japanese C. the Japan D. Japans
38、 A. remained B. kept C. left D. remaining
39、 A. although B. when C. for D. because
40 A. on train B. in train C. by train D. with train
41、 A. reach B. grasp C. master D. range
42、 A. is B. have been C. are D. has been
43、 A. by B. beside C. have D. with
44、 A. more B. most C. less D. least
45、 A. because B. because of C. when D. if
46、 A. take B. reach C. afford D. offer
47、 A. No B. None C. All D. Every
48、 A. greatly B. more C. highly D. wonderfully
49、 A. to love B. to loving C. to be loving D. loving
50、 A. really B. actually C. only D. usually
51、 A. to B. for C. with D. on
52、 A. Because B. Besides C. / D. Except
53、 A. other B. another C. the other D. some other
54、 A. has B. have C. has had D. have had
55、 A. either B. as well C. also D. other countries
五、阅读理解。(每题1分，共25分)
(一)
Most people feel stress at some time in their lives. Some people like this pressure and work better because of it. Other people are not comfortable with any stress at all; they soon become unhappy if they feel stress. Sometimes stress can lead people to do things they wouldn't usually do, such as overeat, smoke, drink, or use drugs. Stress, however, is a very normal part of life.
It is important to understand that stress doesn't come from an event itself, that is, from the things that are happening in our lives. It comes from the meaning we give to what has happened. For example, a crying baby may be stressful to one person, but it may not bother another person at all; a traffic jam may be stressful to one person while another person may be able to stay calm.
We can experience stress any time we feel we don't have control. It can come from a feeling that we can't do anything about a situation. Basically, it is the body's way of showing anxiety or worry.
Stress is not just caused by our mental or emotional condition. It is also influenced by how tired we are, whether we have a balanced diet with enough vitamins and minerals, whether we get enough physical exercise, and whether we can relax.
56. Which is NOT a correct statement about stress?
A. Stress is the cause of our discomfort and should be avoided by everyone.
B. Stress may make some people work better and more efficiently.
C. Stress may cause people to respond in an unusual way.
D. Stress should be viewed as a normal part of our life.
57. According to the passage, people under stress may do all of the following EXCEPT ______.
A. overeat
B. smoke
C. cry
D. take drugs
58. The author cites the example of crying baby in order to ______.
A. illustrate that some people are not bothered by the baby
B. argue that people are different in their behavior and reaction
C. track down the event that make people stressful
D. support that stress comes from how people regard the stress
59. According to the passage, stress can be caused by all the following EXCEPT
______.
A. a critical event
B. how we view the event
C. our sense of having no control
D. or physical condition
60. The tone of the passage is ______.
A. desperate
B. informative
C. exaggerated
D. indifferent
What kind of home you need to prepare for your dog will depend on what kind of dog it is. Some dogs will spend most of their time outdoors. They will need to have some sort of doghouse that will keep them warm and dry.
Dogs also need exercises. To exercise and play is an important part of a dog's development. Most dogs need to be walked daily for exercise. However, the pet owner must be careful to match the amount of exercise to the age and ability of the dog. Through play, dogs become outgoing pets that are friendly in their interactions (相互配合) with people and other animals. Play not only helps develop a dog's personality, it can also help develop working skills.
61. According to the writer's suggestions, dogs should be fed ____
A. as much as they can eat.
B. regularly with balanced food.
C. with good food.
D. with the food they like.
62. Why is exercise important to the dogs?
A. It makes them healthy.
B. It helps to develop friendly character and working skills.
C. It helps them to eat more.
D. It makes them lovely.
63. What does pet (paragraph 4) mean?
A. A lovely animal
B. The dog
C. A bird
D. The dog owner
64. This passage discusses the following except _____
A. feeding of a dog.
B. home of a dog.
C. exercise of a dog.
D. training of a dog.
（二）
One morning a young woman, who has recently lost her first job, was examining the advertisements in the paper in search of other work. Suddenly she called out to her mother, who was in the kitchen. "Listen to this , Mother !" she cried. " I've found an easy way of making money. "
"What is it? " her mother asked, coming into the room. "Listen, "said the girl, and read
the advertisement aloud:" Do you want to make money ? Send me a postal order for five pence, together with a stamped, addressed envelope. You will receive a reply showing you how to make hundreds of pounds without leaving your house. "Then there's a name and address.
"Nonsense! " Said her mother. "You'll only lose five pence and the cost of a postal order and two stamps. If he knows how to do that, why doesn't he do it himself? Why does he need to advertise? You won't get an answer. "
"Well, five pence isn't much," she said. "I can try." She went to the post-office, bought a postal order, and sent it off.
Two or three days later she received an envelope with a small piece of paper in it. On the paper were four words:" Do as I do."
65. What must the woman do to know the way of making money?
A. Continue to read the latter half of the advertisement.
B. Buy some envelopes.
C. Send a postal for five pence and an envelope with a stamp and her address.
D. Send some money.
66. According to the story, her mother
A. didn't believe the ad. and didn't want her to do so
B. asked her to find out the secret quickly.
C. sent a postal for five pence and an envelop with a stamp and her address
D. thought five pence wasn't much.
67. What was the easy way?
A. To send envelopes.
B. To send postal order.
C. To make advertisement.
D. To learn from the advertiser.
68. This passage is _____
A. an advertisement.
B. a humor.
C. a serious article.
D. a short story.
（三）
That "Monday morning feeling " could be a crushing pain in the chest which leaves you sweating and gasping (气喘) for breath. Recent research from Germany and Italy shows that heart attacks are more common on Monday mornings and doctors blame the stress (压力) of returning to work after the weekend break.
The findings could lead to a better understanding of what causes heart attacks, according to Dr Stefan Willch of the Free University ." When people return to work after a weekend off, the pace of their life changes. They have a higher workload, more stress, more anger and more physical activity," said Willch. "We need to know how these events cause changes in the body before we can understand if they cause heart attacks. "
But although people tend to believe that returning to work increases the risk of a heart attack, both Willch and the Italian researchers admit that it is only a partial answer. Dr. Willch said, "People should try to create a pleasant working environment. Maybe this risk applies to those who see work as a burden, and people who enjoy their work are not so much at risk. We need to find out more."
69. What is the "Monday morning feeling "?
A. People have heart attacks, thinking of returning to work.
B. It's a feeling of pain in the chest which makes people sweat and gasp.
C. People have more stress, thinking of returning to work.
D. It's a feeling of unwilling to go back to work.
70. According to the research from Germany and Italy, "Monday morning feeling"
A. has something to do with heart attacks.
B. is the main cause of heart attacks.
C. causes stress.
D. prevent people from returning to work.
71. What can we infer from Dr. Willich 's opinion on "Monday morning feeling" and heart attacks?
A. We are not sure whether "Monday morning feeling" causes heart attacks.
B. "Monday morning feeling" is not enough to explain the cause of heart attacks.
C. "Monday morning feeling" surely causes heart attacks.
D. We should slow down our pace of life.
72. What did Dr. Willich suggest?
A. We should learn to enjoy our work.
B. We'll see work as a burden.
C. We must find out whether work is a burden.
D. We must find out more about work.
（四）
More than 2,500 years ago, a man in India made a discovery. He discovered the cause of unhappiness and its cure. The man was named Siddhartha Gautama, but he is much better known as the Buddha, which means "the wise one". The Buddha's teachings are the basis for one of the world's great religions－Buddhism. Siddhartha Gautama was born about 563 B. C. His father ruled a small state in northern India. Strangely enough, the man who discovered the cause of unhappiness knew little about it when he was young. His father tried to protect him from all knowledge of sickness, pain, suffering, and death.
In spite of all his father did, Siddhartha did eventually learn of unhappiness. He could never be content when he understood the truth. One night he left his father and his wife and child and gave up his great personal fortune. At first Siddhartha tried to learn wisdom from some holy men. Then he decided to look for the truth within himself. He sat beneath a tree and vowed that he would not leave until he understood the whole meaning of life. He sat there
for 49 days, and then the truth came to him. Siddhartha, the seeker for wisdom, 'had become the Buddha-the wise one.
73. According to the passage, Siddhartha Gautam was .
A. the first man who discovered a way to treat people's disease
B. the founder of a great country
C. the founder of a great religion
D. a very intelligent man
74. Which of the following statements is true?
A. Siddhartha had a happy childhood.
B. When he was small, Siddhartha realized life was full of hardships.
C. His father taught him the knowledge of sickness, pain, suffering and death.
D. Siddhartha sought for happiness all his life.
75. Why did Siddhartha sit under the tree for 49 days?
A. He wanted to find a way to escape death and disease.
B. He tried to work out the truth of life.
C. He made up his mind to become a wise man.
D. He wanted to found a great religion.
76. Which can be the best title of the passage?
A. The Founder of a Great Religion
B. The Beginning of a Great Religion
C. The Childhood of Buddha
D. The Teachings of Buddha
（五）
For thousands of years people dreamed of having ability to fly. Mythology and folklore are filled with tales of supernatural beings who could fly. Yet as recently as the year 1900,
most people thought that anyone who took the idea of "flying machine" seriously was an impractical dreamer. Now flying is a part of everyday life. In fact, it is so much a part of our lives that we tend to take it for granted.
Aviation has brought truly revolutionary changes, especially since World War II. For one thing, the airplane has shrunk the world in terms of travel time. No place in the world is more than 24 hours away from any other by air. A traveler can board a plane in New York and arrive in London in less than four hours. The trip would have taken several days on the fastest ocean liner before World War II. It is not unusual for business executives to fly to a meeting several hundred kilometers away－and return home the same day.
Airplanes also are useful to industry. They deliver goods from factories to waiting customers in a fraction of the time it would take by train or truck. Airplanes take lifesaving drugs, as well as food, to victims of earthquakes, floods, and other disasters. Airplanes can deliver fresh tropical fruits to northern market. The growth of aviation has led to new occupations calling for special skills and created new job opportunities.
77. Which of the following is true?
A. People have always hoped to fly since ancient times.
B. People could fly thousands of years ago.
C. People made a "flying machine" in the year 1900.
D. People made up stories in which they flew.
78. Which of the following is a great change brought by flying?
A. Business executives can take planes.
B. People can reach any place in the world within 24 hours.
C. A New Yorker can visit London.
D. Flying is a part of everyday life.
79. What does the word "tropical" (paragraph 3) mean?
A. Soft fruit.
B. Plant.
C. The southern hot area.
D. Ripe.
80. The development of aviation provided people with .
A. more skills
B. more chances
C. more time
D. more job chances
六、翻译。（每题4分，共20分）
81、他建议把计划作一些改动。
82、没有钢铁，就不会有现代化的工业。
83、一旦他自己弄懂了的东西，他就能讲给别人。
84、毫无疑问，所有的电视节目都应该是有教育意义的。
85、全速进入大气层的飞船会彻底烧毁而消灭。
参考答案
1、A
2、D
3、C
4、A
5、B
6、B
7、A
8、A
9、A10、C
11、A12、D13、C14、A15、B16、B17、D18、D19、A20、D
21、C22、A23、A24、A25、C26、A27、C28、D29、D30、C
31、A32、B33、B34、A35、A36、A37、B38、C39、A40、C
41、A42、C43、D44、C45、A46、C47、A48、C49、A50、C
51、A52、D53、B54、A55、B56、A57、C58、D59、A60、B
61、B62、B63、B64、D65、C66、A67、D68、B69、B70、A
71、B72、A73、C74、A75、B76、A77、A78、B79、C80、D
81、He proposed to make (也可以用making) a change in the plan.
82、Without iron and steel (也可以用If there were no iron and steel), there would be no modern industry.
83、Once he understands anything himself, he can explain it to others.
84、There is no doubt that all television programs should be educational.
85、A spaceship entering the earth's atmosphere at full speed would burn up completely and disappear.
会计专业学位外语考试模拟试题（1） 2010.12 一、语音题。(每空1分，共5分) 1、A. holiday B. some C. come D. cover 2、A. thousand B. surround C. cloudy D. should 3、A. great B. fate C. palace D. grade 4、A. move B. notice C. motor D. whole 5、A. choose B. flood C. spoon D. food 二、辩错题。(每题1分，共5分) 6、There was no bus. I have to walk home. A. no B. have C. to walk D. home 7、She has read the article last week. A. has read B. the C. article D. last 8、We set up a lot of universities since 1949. We have also set up a Central Radio and Television University. A. set up B. since C. also D. a 9、By now Old Wang worked in that factory for twenty years. A. worked B. in C. that D. for 10、Now that they have successfully passed the TOEFL, the students were ready to begin their classes at the university. A. Now that B. successfully C. were D. to begin 9、Hangzhou is the most beautiful city I saw. A. the B. most C. city D. saw 三、单选题。(每题1分，共25分) 11、It _____ the eyes to read in such poor light.
基础会计试题及答案（最新整理） 一、单项选择题：从下列各题的备选答案中选择一个正确的，并将其序号字母填入题后的括号里。1．根据现有的发现，我国会计一职最早出现在（ A ）。 A．西周时期 B．唐朝 C．宋朝 D．明朝 2．会计的基本职能是( A )。 A．反映和控制 B．预测和决策 C．监督和分析 D．反映和分析 3．会计的反映职能不包括（ B ）。 A．连续性 B．主观性 C．系统性 D．全面性 4．我国最新的企业会计准则实施于（ A ）。 A．2007年 B．2006年 C．2008年 D．2009年 5．会计对经济活动进行综合反映，主要是利用( C )。 A．实物量度 B．劳动量度 C．货币量度 D．工时量度 6．财产所有权与管理权相分离情况下，会计的根本目标是（ A ）。 A．完成受托责任 B．提高经济效益 C．提供会计信息 D．控制和指导经济活动 7．利润是企业在一定期间的（ C）。 A．经营收入 B．经营毛利 C．经营成果 D．经济效益 8．下列各项中属于流动资产的有（ A ）。 A．应收账款 B．运输设备 C．专利权 D．预收账款 9．会计对象的具体化，可称为（ B ）。 A．会计科目 B．会计要素 C．经济业务 D．账户 10．下列各项中属于所有者权益的是( D )。 A．房屋 B．银行存款 C．短期借款 D．未分配利润 11．正确的会计等式是（ A ）。 A．资产=负债+所有者权益 B．资产=负债-所有者权益 C．资产+负债=所有者权益 D．资产+所有者权益=负债 12. 在借贷记账法下，下列各项中说法正确的是（ A ）。 A．资产类账户借方登记增加额 B．资产类账户借方登记减少额 C．负债类账户借方登记增加额 D．所有者权益类账户借方登记增加额 13．账户是根据（ C ）在账簿中开设的记账单元。 A．资金运动 B．会计对象 C．会计科目 D．财务状况 14．在借贷记账法中，账户的哪一方记录增加数，哪一方记录减少数是由（ B ）决定的。 A．记账规则 B．账户性质 C．业务性质 D．账户结构 15．会计科目是对（ A ）的具体内容进行分类核算的项目。
会计模拟实验教程答案 2009年12月发生如下经济业务： （1）1日，签发转账支票金额21294元，付本市恒达公司2000公斤AS料款，发票列示价款18200元，增值税3094元，材料已入库。（2）1日，鸿源大酒店交来转账支票，支付上月货款92000元及增值税15640元，支票已送交银行。 答案： 1借：材料18200 借：应交税金3094 贷：银行存款21294 2借银行存款 107640 贷应收账款 107640 3借：其他货币资金20000 贷：银行存款20000 4借：应收票据——保利商贸公司 56160 贷：应收账款——保利商贸公司 56160 5借：原材料—火嘴10400 —中轮15）000 —螺帽7500 应交税金—应交增值税（进）5593 贷：应付票据 38493 6借：管理费用—福利费 82.48 贷：现金 82.48 7、借：银行存款 33696
贷：主营业务收入 28800 应交税金—应交增值税（销）4896 8借：原材料-丁烷 9660 应交税金——应交增值税（进）1642.2 贷：银行存款–11302.2 9借：营业费用----广告费5000 贷：银行存款5000 10借：管理费用 4638 贷：银行存款 4638 11借：应付职工薪酬--职工福利 300 贷：库存现金 300 12借：原材料—ABS料 16534.8 应交税金—应交增值税（进）2779.2 贷：应付账款 18954 现金 360 13借：预付账款---天津华轻 15000 贷：银行账款 15000 14借：管理费用-培训费 200 货：现金 200 15借：管理费用—差旅费 427 贷：现金 427 16借：营业外支出 20000
题型如下： 一、语音题共5题，1题1分 二、判断选择题共5题，1题1分 三、词汇题共30题，1题1分 四、阅读理解共4题，1题5分 五、完形填空共1题，20分 六、翻译题共5题，1题4分 会计学专业学位英语1907题库最新(题量:328/题型:6) 一、语音题 1题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]A A)with B)time C)light D)like 2题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]C A)snow B)grow C)now D)low 3题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]B A)out B)would C)ground D)about 4题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]A A)bought B)brown C)south D)loudly 5题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]B A)libraries B)grapes C)changes D)tables 6题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]C A)neighbor B)fight C)enough D)daughter 7题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]D A)place B)office C)horse D)noise 8题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]B A)text B)expensive C)exercise D)exit 9题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]D A)cold B)old C)whole D)some 10题● (S01-语音题（会计）:1分)从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项★[答案]B A)match B)fast
最新国家开放大学电大《基础会计》期末试题标准题库及答案（试卷号2003） 考试说明：本人根据学员的需求汇总了历年来所有的期末试题及答案，形成了一个完整的标准考试题库，对考生的复习和考试起着非常重要的作用，会给您节省大量的时间。内容包含：单项选择题、多项选择题、简答题、会计分录题、计算分析题。做考题时，利用本文档中的查找工具(Ctrl+F)，把考题中的关键字输到查找工具的查找内容框内，就可迅速查找到该题答案。本文库还有其他网核、机考及教学考一体化试题答案，敬请查看。 一、单项选择题 1．“决策有用观”是一种关于( )的观点。 A. 会计目标 B．会计的职能 C. 会计的作用 D．会计的方法 2．( )是会计的主要内容，是会计的基础。 A．会计核算 B．会计监督 C. 会计分析 D．会计报告 3．下列不属于会计要素的是( )。 A. 资产 B．负债 C. 所有者权益 D．成本 4．下列经济业务中，会引起一项兔愤减少，而另一项负债增加的经济业务是( )。 A. 用银行存款购买原材料 B. 以银行存款偿还银行借款 C．以银行借款偿还应付账款 D．将银行借款存人银行 5．在借贷记账法下，资产类账户的结构特点是( )。 A. 借方记增加，贷方记减少，余额在借方 B．贷方记增加，借方记减少，余额在贷方 C. 借方记增加，贷方记减少，一般无余额 D．贷方记增加，借方记减少，一般无余额 6．“限额领料单”按其填制方法属于( )。 A. 一次凭证B．累计凭证 C. 汇总凭证 D．计算凭证 7．当经济业务只涉及货币资金相互间的收付时，一般填制( )。 A. 收款凭证 B. 付款凭证 C. 转账凭证 D．收款凭证和付款凭证 8．登记日记账的方式是按照经济业务发生的时间先后顺序进行( )。 A．逐日逐笔登记 B．逐日汇总登记 C. 逐笔定期登记 D．定期汇总登记
1、借：银行存款500 贷：库存现金500 2、借：交易性金融资产－M公司股票（成本）150000 投资收益120 贷：其他货币资金－存出投资款150120 3、借：材料采购—甲材料180000 抵扣联单独装订 应交税费—应交增值税—进项税额30600 贷：银行存款210600 4、借：材料采购—乙材料176000 应交税费—应交增值税—进项税额29920 ' 贷：应付账款—蚌埠物华贸易公司205920 5、借：材料采购—甲材料664 —乙材料266 应交税费－应交增值税—进项税额70 贷：库存现金1000 6、（1）借：原材料—甲材料184000 贷：材料采购—甲材料180664 材料成本差异—甲材料3336 （2）借：原材料—乙材料172000 材料成本差异—乙材料4266 — 贷：材料采购—乙材料176266 7、借：其他应收款—刘明2000 贷：银行存款2000 8、借：包装物—木箱4000 应交税费—应交增值税—进项税额680 贷：银行存款4680 9、借：在建工程—A设备安装工程700509 应交税费－应交增值税－进项税额118091 贷：银行存款818600 10、借：生产成本—A产品—直接材料92000 ` 贷：原材料—甲材料92000 11、借：生产成本—C产品—直接材料180600 —B产品—直接材料34400 贷：原材料—乙材料215000 12、（1）借：应收账款—安徽东山化工厂8190 贷：其他业务收入7000 应交税费—应交增值税—销项税额1190 （2）借：其他业务成本4600 贷：原材料—甲材料4600 13、（1）借：固定资产清理25000 [
北京地区成人本科学士学位英语统一考试 2016.05.07 阅读理解： 语法选择题： 16. “Can your brother and sister understand the English teacher?”“No, ____ of them can. “ A. Not either B. not one C. neither D. no one 17. Someday in the future they are bound to ____ for the crimes they have committed today. A. pay B. cost C. catch D. spend 18. a true friend is one who offers you a helping hand when you are ______. A. in order B. in public C. in time D. in trouble 19. Young boys and girls stood on _____ sides of the street to welcome the president from Africa. A. every B. each C. both D. all 20. Last night a big fire _____ in the suburbs of the town, causing huge losses to the area. A. broke down B. came down C. broke out D. came out 21. Customers: Waiter, a table for two, please. Waiter: Yes, sir. There’s one but it’s close to the door. Customer: ____. We’ll take it. A. Excuse me B. Not at all C. Well, it doesn’t matter D. Not really 22. A child’s five year is important as far as learning is ______. A. touched B. worried C. concerned D. affected 23. The man fell in love with her at first ______. A. scene B. sight B. look D. sign 24. They key ____ success is hard work and persistence. A. on B. to C. for D. of 25. We are all very grateful ______ you for your help. A. on B. from C. with D. to 26. If Jack ____ to the office tomorrow, give him the letter please. A. come B. comes C. came D. come 27. ____ Yellow River is known to be ____ second longest river in China. A. The, the B. /, / C. The, / D. /, the 28. Neither Jane nor Ted ______ going to meet Professor Jones next Friday because both of them will be busy with their classes then. A. are B. were C. is D. was 29. By the year 2020, China’s population probably _____ 1.4 billion. A. will be reaching B. are reaching C. will have reached D. has reached 30. Mary is the only student in my class _____ speaks Chinese. A. who B. which C. where D. what 31. Anna complained the hotel was too expensive. It had ____ her 1,000 dollars for the night. A. spent b. charged C. offered D. bought 32. ____ was in a completely different way that he played the game. A. That B. It C. There D. As 33. ____ all his homework for today, Tom felt very much relaxed and went out for a walk around his neighborhood. A. to finish B. To have finished C. Finished D. Having finished 34. The weather forecast says there’s going to be a heavy storm here in two or three hours, so we have to hurry back home _____ it comes.
会计模拟实验报告 班级: 学号: 学生姓名： 、综合实验的目的与要求 会计综合模拟实验是在学生掌握了一定的专业理论知识的基础上，以某个模拟单位在一定时期内发生的实际经济业务资料作为模拟实验对象，采用直观的、逼真的实验材料和道具，包括原始凭证、记账凭证、会计账簿、报表及其他会计实验用具等，让学生在仿真的环境中增强实际操作能力和动手能力，将来走上工作岗位后能够更迅速、更轻松地进入角色，工作起来得心应手。本实验以模拟企业的实际会计工作为基础，按照企业会计制度和企业会计准则的要求，进行操作训练，有目的地检验和复习学生所学的会计理论、方法、技能和技巧。通过实际的操作，使学生比较系统、全面地掌握工业企业会计核算的基本程序和具体方法，加强学生对会计基本理论的理解和对会计基本技能的掌握，把枯燥、抽象的书本知识转化为实际、
具体的操作，使学生形象地掌握各种业务的处理及记账凭证的填写方法，掌握账簿的处理及登记方法，掌握成本核算方法，掌握各种报表的编制方法，掌握会计资料的整理归档方法，同时，学生在不同岗位进行不同操作，使之在实验中，培养职业道德和职业判断能力，提高职业工作能力，为学生今后从事会计实务工作打下扎实的基础。通过财务会计实训，使得学生较系统地练习企业会计核算的基本程序和具体方法，加强学生对所学专业理论知识的理解、实际操作的动手能力，提高运用会计基本技能的水平，也是对学生所学专业知识的一个检验。 通过实际操作，不仅使得每位学生掌握填制和审核原始凭证与记账凭证，登记账薄的会计工作技能和方法，而且能够切身的体会出纳员、材料核算员、记账员等会计工作岗位的具体工作，从而对所学理论有一个较系统、完整的认识，最终达到会计理论与会计实践相结合的目的，巩固学习内容，掌握会计核算操作的基本技能加深对会计专业的理解和认识，提高对所学专业的兴趣理论联系实际，有利于培养高素质的、技能过硬的会计人员。 上机实验在教六二楼机房进行，我们使用福斯特多媒体会计模拟软件对一个制造业企业的业务进行了手工记账的模拟处理。实验要求我们根据相关的会计政策法规，对模拟企业的日常业务进行正确的会计处理，从根据资料填制原始凭证、记账凭证，到填制各种账簿总账，最后出具会计报表。 模拟企业资料 1、模拟企业概况及核算办法：模拟企业的基本情况、具体的核算办法。 2、模拟企业生产流程：模拟企业的生产流程。 3、模拟企业记账流程：企业记账流程 4、模拟企业前期会计资料 (1)账户余额表：各个科目在12月初的账户余额。 (2)原材料结存表：各种原材料在12月初的账户余额。 (3)低值易耗品结存表：各种低值易耗品在12月初的账户余额。 (4)包装物及自制半成品结存表：各种包装物在12月初的账户余额。 (5)在产品结存表：各种在产品在12月初的账户余额。 (6)库存商品结存表：各种库存商品在12月初的账户余额。 (7)业务汇总：实验中所要处理的185笔业务及对应的原始凭证。 二、实验内容 内容：在老师的指导下对会计模拟系统进行了解和熟悉 首先设置软件服务器，再登录客户端，按照步骤进行企业的日常会计处理，这种软件还是比较容易上手操作的。 “多媒体会计模拟实验室”是一个完备的多媒体教学系统： 1、鼠标点击，未特殊说明，均指鼠标左键单击； 2、欲移动光标到某处，可用鼠标点击此处或敲击键盘“ Tab”键或回车键，直至移 到目的处；
电大学位英语考试的复习资料 Test 1 第一部分：交际用语（共5小题；每小题3分，满分15分） 此部分共有5个未完成的对话，针对每个对话中未完成的部分有4个选项，请从A、B、C、D四个选项中选出正确选项。 1-5 BACBB 1. —How are you, Bob? ---你好吗，鲍勃？ —____________ Ted. ---我很好，特德。 A. How are you? B. I’m fine. Thank you. C. How do you do? D. Nice to meet you. 2. —Thanks for your help. ---谢谢你的帮忙。 —____________ ---我很荣幸。 A. My pleasure. B. Never mind. C. Quite right. D. Don’t thank me. 3. —Hello, I’m Harry Potter. ---你好，我是哈里﹒波特。 —Hello, my name is Charles Green, but ____________.---你好，我是查理﹒格林，你可以叫我查理。 A. call my Charles B. call me at Charles C. call me Charles D. call Charles me 4. —Paul, ____________? ---鲍，那边在说话的人是谁？ —Oh, that’s my father! And beside him, my mother. ---哦，那是我的爸爸，在他旁边的是我妈妈。 A. what is the person over there B. who’s talking over there C. what are they doing D. which is that 5. —Hi, Tom, how’s everything with you? ---你好，汤姆，近来都好吗？ —____________, and how are you? ---还不错，你呢? A. Don’t mention it B. Hm, not too bad C. Thanks D. Pretty fast 第二部分：阅读理解（共10小题；每小题3分，满分30分） 此部分共有2篇短文，每篇短文后有5个问题。请从每个问题后的A、B、C、D四个选项中选出正确选项。 6-10 CBDDD 11-15 DBDAC Passage 1 The French Revolution broke out in 1789. At the time France was in a crisis. The government was badly run and people’s lives were miserable. King Louis XIV tried to control the national parliament and raise more taxes. But his effort failed. He ordered his troops to Versailles. The people thought that Louis intended to put down the Revolution by force. On July 14,1789, they stormed and took the Bastille, where political prisoners were kept. Ever since that day, July 14 has been the French National Day. Louis tried to flee the country in 1792 to get support from Austria and Prussia. However, he was caught and put in prison. In September 1792, the monarchy was abolished. In the same year, Louis was executed. A few months later his wife, Marie also had her head cut off. The Revolution of France had frightened the other kings of Europe. Armies from Austria and Prussia began to march against France. The French raised republican armies to defend the nation. The Revolution went through a period of terror. Thousands of people lost their lives. In the end, power passed to Napoleon Bonaparte. (190 words) 法国大革命于1789年爆发。当时法国正处在一片混乱中，政府腐败，人民生活凄惨。路易十六世企图控制议会并增加赋税，但最后失败了。他命令军队进入凡尔赛。人民都认为他企图用武力镇压革命。1789年7月14日，人民群众爆发了，攻占了关押政治犯的巴士底狱。从那天以后，7月14日就被定为法国的国庆日。1792年，路易十六企图逃离法国，并从奥地利和普鲁士获得支持，但他被捕了。1792年王室被废除，路易十六被处以死刑。几个月后，他的妻子，玛丽也被处以死刑。法国大革命令欧洲其它国家的国王感到害怕。奥地利和普鲁士的军队进入了法国。法国人民组织起了共和军来保卫祖国，革命陷入了一个艰苦阶段。成千上万的人牺牲了。最后，权力落入了拿破仑﹒波拿巴手中。 6. What’s this passage about? 这篇文章主要讲了什么？ A. France. B. King Louis. C. The French Revolution. 法国大革命 D. Europe. 7. Which did not happen in 1789? 以下哪件事不是发生在1789年？ A. The French Revolution broke out. B. The national economy was developing rapidly. 国家经济快速发展。 C. The government wasn’t well run.
(一)Most people feel stress at some time in their lives. Some people like this pressure and work better because of it. Other people 1. Which is NOT a correct statement about stress? A. Stress is the cause of our discomfort and should be avoided by everyone. 2. According to the passage, people under stress may do all of the following EXCEPT ______. C. Cry 3. The author cites the example of crying baby in order to ______. D. support that stress comes from how people regard the stress 4. According to the passage, stress can be caused by all the following EXCEPT . A. a critical event 5.The tone of the passage is _B. informative What kind of home you need to prepare for your dog will depend on what kind of dog it is. Some dogs will spend most of their time 1.According to the writer's suggestions, dogs should be fed __ B. regularly with balanced food. 2. Why is exercise important to the dogs?B. It helps to develop friendly character and working skills. 3. What does pet (paragraph 4) mean? B. The dog 4. This passage discusses the following except ____D. training of a dog. One morning a young woman, who has recently lost her first job, was examining the advertisements in the paper in search of 1. What must the woman do to know the way of making money? C. Send a postal for five pence and an envelope with a stamp and her address. 2. According to the story, her mother A. didn't believe the ad. and didn't want her to do so 3. What was the easy way? D. To learn from the advertiser. 4. This passage is ____B. a humor. That "Monday morning feeling " could be a crushing pain in the chest which leaves you sweating and gasping (气喘) for breath. 1. What is the "Monday morning feeling "? B. It's a feeling of pain in the chest which makes people sweat and gasp. 2. According to the research from Germany and Italy, "Monday morning feeling" A. has something to do with heart attacks. 3. What can we infer from Dr. Willich 's opinion on "Monday morning feeling" and heart attacks? B. "Monday morning feeling" is not enough to explain the cause of heart attacks. 4. What did Dr. Willich suggest? A. We should learn to enjoy our work. More than 2,500 years ago, a man in India made a discovery. He discovered the cause of unhappiness and its cure. The man 1. According to the passage, Siddhartha Gautam was . C. the founder of a great religion 2. Which of the following statements is true? A. Siddhartha had a happy childhood. 3. Why did Siddhartha sit under the tree for 49 days? B. He tried to work out the truth of life. 4. Which can be the best title of the passage? A. The Founder of a Great Religion For thousands of years people dreamed of having ability to fly. Mythology and folklore are filled with tales of supernatural 1. Which of the following is true? A. People have always hoped to fly since ancient times. 2. Which of the following is a great change brought by flying? B. People can reach any place in the world within 24 hours. 3. What does the word "tropical" (paragraph 3) mean? C. The southern hot area. 4. The development of aviation provided people with . D. more job chances Few countries will admit officially that they employ spies. However, from time to time, a spy is caught and the public 1.How many men got out? B. Three. 2.2. How were they dressed? C. They dressed in heavy black coats. 3. They kept looking_____. B. over the side 4. What were they doing in that cold morning? A. They were exchanging spies. you have decided to raise a dog. Keep in mind that a dog, is a living creature that will become attached to your home. With 1. According to the writer's suggestions, dogs should be fed ____ B. regularly with balanced food. 2. Why is exercise important to the dogs? B. It helps to develop friendly character and working skills. 3.What does pet (paragraph 4) mean? B. The dog 4.This passage discusses the following except _ D. training of a dog. While plant and animal species are disappearing at a rapidly increasing rate throughout the world, scientists note 1.What is the best title for this passage? B.Protecting Endangered Species 2.The number of elephants killed illegally A. African countries agreed to establish 3.In Africa, the number of elephants killed illegally in 1983 and 1984 was__C__ √C.135 000=89000+46000. 4.The number of mountain gorillas has remained ___√C.Rwanda developed an important business that depends on protecting 5.The phrase短语"the wild"荒野in Paragraph 5 refers to ___ √C.the wild nature In 1848, gold was discovered in California; from all over the nation, thousands of young men set out出发for 1.This article as a whole is about _A_. A. how people got blue jeans 2.While not stated in the article, you can tell that __B. Levi found riches in the gold fields 3.The word this in the first paragraph, last sentence, refers to___C. many people looking for gold 4.Levi used strong blue cotton cloth to make pants because ___C. miners wanted pants which could stand rough work 5.Which of the following sentences is not correct? C. It was in California that blue jeans first became popular Culture shock might be called an occupational disease of people who have been suddenly transplanted abroad, Like 1.According to the passage, culture shock C. is actually not a disease 2.According to the passage, culture shock results from ___ A. the sudden change of the social atmosphere and customs 3.Which one of the following may not be the symptoms征兆of culture shock? C. You suddenly forget what a word means. 4.How would a person who stays abroad most probably react when he or she is frustrated by the culture shock according to the passage? A. He is most likely to refuse to absorb the strange environment at first. 5.This passage is most likely taken from _?_ D. an essay on human customs The English names of the months of the year come from Latin拉丁. January1, March3, May5,and June6 were all named 1. What do people often do in the first month of the year? D. Both A and C. 2. The second month of a year is named February probably because ___ C. it is time to consider spring cleaning 3. Regarding the origin of the name of the second month of a year, the author is . A. not very sure 4. According to the passage, which of the following is TRUE? A. It is frequently rainy and stormy in March in most of North America. 5. Which of the following statements might be the topic sentence of this passage? B. The English names of the months of the year are from Latin. Rote-learning (死记硬背), spoon-fed education, produces a brand of kids that don't know what to do when entering 1. According to the author, the future doesn't need ___ D) followers追随者 2. In the author's view作者观点, how can students learn well? D) Combine listening with looking and doing. 3.What does the author mean by "The changing speed of information is frightening"? B. What we learned today may not be useful 4.What does the last sentence of the passage tell us? B. Students may have to do jobs which have not yet been invente 5.The author's attitude towards rote-learning is ___B) disapproving