1、企业某年度6月份实际销售量为800公斤，原来预测该月的销售量为840公斤，平滑指
数α＝0.4。请运用平滑指数法预测7月份的销售量。（5分）
解：7月份销售量预测数＝0.4×800＋（1－0.4）×840
＝824（公斤）
2、已知：某企业只生产一种产品，全年最大生产能力为1200件。年初已按100元/件的价格接受正常任务1 000件，该产品的单位完全生产成本为80元/件（其中，单位固定生产成本为30元）。现有一客户要求以70元/件的价格追加订货。（10分）
要求：请考虑以下不相关的情况，用差别损益分析法为企业作出是否接受低价追加订货的决策，并说明理由：
（1）剩余能力无法转移，追加订货量为200件，不增加专属成本；
（2）剩余能力无法转移，追加订货量为200件，但因有特殊要求，企业需追加1 000元专属成本；
（3）同（1），但剩余能力可用于对外出租，可获租金收入5000元；
（4）剩余能力无法转移，追加订货量为300件；因有特殊要求需追加1000元专属成本。
答：（1）单位变动成本＝80－30＝50（元/件）
初步判定单位变动成本<订货价格
差别损益＝（70－50）×200＝4000（元）应接受订货
（2）差别损益＝4000－1000＝3000（元）应接受订货
（3）差别损益＝4000－5000＝－1000（元）应拒绝订货
（4）差别损益＝200×（70－50）＋100×（70－100）－1000
＝0 接受或拒绝订货均可
3、某公司2001年1－6月份各月的维修工时和维修费等有关资料如下：
要求：（1）采用高低点法计算各月的维修费。
（2）假如7月份预计发生维修工时700小时，预计7 月的维修费是多少解：（1）单位变动维修费（b）＝(2800－2000)÷(1000--600)
=2(元/小时)
a=y-bx =2800－1000×2=800(元)
或：a=2000－600×2=800(元)
成本性态模型；y=800+2x
（2）y＝800＋2x＝800＋2×700＝2200（元）
4、某企业生产和销售甲、乙两种产品，其单价分别为8元和12元，贡献边际率分别为10％和20％，其全年固定成本总额为9000元，假设甲、乙两种产品预计销售量均为10000件。计算：
（1）甲、乙两种产品的盈亏临界点销售量。
（2）安全边际额和预计利润
（3）企业改进生产经营方法，使固定成本降低2000元，同时使甲、乙两产品单位变动成本率降低了20%和25% ,试求此时的盈亏临界点销售额。（结果保留两位小数）
（1）销售总额＝8×10000＋12×10000
＝200000（元）
其中：甲产品所占比重＝8×10000÷200000
＝0.4 （1分）
乙产品所占比重＝12×10000÷200000
＝0.6 （1分）
加权贡献边际率＝0.4×10%+0.6×20%
＝16% （2分）
盈亏临界点销售额＝9000÷16%＝56250（元）（2分）
甲产品盈亏临界点销售量＝（56250×0.4）÷8
＝2813（件）（2分）
乙产品盈亏临界点销售量＝（56250×0.6）÷12
＝2813（件）（2分）
（2）安全边际额＝20000－56250＝143750（元）（1分）
预计利润＝20000×16%－9000
＝23000（元）（1分）
（3）甲、乙两产品变动成本率降低后，其贡献边际率分别为：
甲产品贡献边际率＝10%+20% =30% （1分）
乙产品贡献边际率＝20%+25%＝45% （1分）
加权平均贡献边际率＝30%×0.4+45%×0.6＝39% （2分）
盈亏临界点销售额＝（9000－2000）÷39%
＝17948.72（元）（2分）
5、某企业连续两年的有关资料如下表所示：
要求：计算经营杠杆系数。（6分）
解：产销量变动率＝（14000－12000）÷12000＝17％（2分）
利润变动率＝（300000－200000）÷200000＝50％（2分）
经营杠杆系数＝50％÷17％＝2.95 （2分）
6、某企业拟购买一台机器，价值300000元，其有效使用期为6年，预计残值30000元。企业采用直线法计提折旧，资金成本为10％，所得税率为33％。
要求：（1）计算残值的现值。（2）计算每年折旧的抵税额。（6分）
解：（1）(P/F，10%,6)=（1＋10%）6-＝0.5645 （2分）
P=30000×0.5645＝16935（元）（1分）
（2）年折旧额＝（300000－30000）/6＝45000（元）（2分）
折旧的抵税额＝45000×33％＝14850（元）（1分）
1，举例：假定某公司2002年只产销一种产品，生产量4000件，销售量3500件，期初存货为0，销售单价46元，直接材料20000元，直接人工32000元，单位变动制造费6元，固定制造费28000元，单位变动推销及管理、财务费用4元，固定推销及管理、财务费用总额21000元。要求1、分别采用不同成本法计算期末存货成本。
解：完全成本法：单位产品生产成本
=（4000×6+28000+20000+32000）÷4000 = 104000/4000=26元
期末存货成本
= 0 + 4000×26 — 3500×26 =13000元
变动成本法：
单位产品变动生产成本
=（32000+20000）/4000+6=19元
期末存货成本=500×19=9500元
2、编制收益表
变动成本法
销售收入46×3500=161000
销售产品变动生产成本19×3500=66500
变动推销管理财务费用4×3500=14000
贡献边际= 161000-66500-14000 = 80500
营业利润= 80500- 21000-28000 = 31500
完全成本法
销售收入46×3500=161000
销售产品生产成本26×3500=91000
营业毛利161000-91000 =70000
期间费用4×3500+21000 =35000
营业利润70000-35000=35000
3、计算两法利润差额
广义差额=35000—31500=3500元
狭义差额=期末存货中固定生产成本—期初存货中固定生产成本
=500×28000/4000 =500×7 =3500元
某企业只生产A产品2001年初投产，当年即达到年产5000件的设计能力，并实现4000件销售。已知：2001年该产品cmR 40% ,b=60元, a=100000元。经测算，2002年A产品单价和单位变动成本均不变，但为了实现销售5000件产品，达到产销平衡，需追加投入a20000元。要求计算：
（1）计算A产品下列指标：
1、变动成本率bR =1—40%=60%
2、单价= b／bR = 60/60%=100元
3、2001年营业收入=100×4000=400000元
4、2001年贡献边际= px — bx = 40万—40×60%=16万
5、2001年营业利润= Tcm — a = 16万-10万=6万
6、2002年预计a = 10万+ 2万= 12万
7、2002年预计保本点x。= a／(p — b) = 12万/(100-60) =0.3万件
px。=0.3×100=30万元
（2）计算2002年企业安全边际指标，并评价企业安全程度。
MSR=（X — X。）／X =(5000-3000)/5000=40%
∵MSR＞30% ∴企业经营安全
举例：某企业采用加权平均法进行本量利分析，本期计划生产甲、乙、丙三种产品，全厂a=3360元，目标利润7140元
产品单价单位变动成本cmR 销售比重
（元/件）（元/件）
甲10 5 50% 50%
乙16 12 25% 20%
丙15 9 40%
30%
要求计算各产品的保本销售额。
（1）企业加权平均贡献边际
=50%×50%+20%×25%+40%×30%=42%
（2）企业综合保本额= a／cmR =3360/42%=8000元（3）甲产品保本额=8000×50%=4000元
举例说明：
某公司2002年4 —9月的产品销售量如下：
要求运用回归分析法预测10月的销售数量
解；对已知资料加工如下：
b = ∑tQ / ∑t = 76 / 70 = 1.1
a = ∑Q / n = 166 / 6= 27.67
∴Q = 27.67 + 1.1 t
当10月份时，t = + 7
则预计销售量为= 27.67 + 1.1×7 = 35.37 kg
成本预测举例：已知企业最近三个季度的成本资料如下：
假定第四季度的产量为2000件，权数分别为0.5、0.3、0.2，预计第四季度的成本。
b=(0.2×60+0.3×62+0.5×66)÷（0.2+0.3+0.5）＝63.6
a=(0.2×150000+0.3×160000+0.5×165000)÷（0.2+0.3+0.5）＝160500
则第四季度的成本为：
Y = 160500 + 63.6×2000 =160500+127200 = 287700元
平滑指数法预测：如某种产品销售量的平滑系数为0.4，1996年实际销售量为31万件，预测销售量为33万件。1997年预测销售量= 31万件×0.4+33万件×（1-0.4）=32.2万件
某企业生产一种甲产品，今年的产量为1000件，售价200员/件，单位变动成本90元/件，获利55000元。要求：（1）计算经营杠杆系数。
（2）明年计划增加销售5%，预测可实现的利润。
（3）若明年目标利润为66000元，计算应达到的销售量。解：（1）基期贡献边际=1000×（200-90）=110000（元）
经营杠杆系数=110000÷55000=2
（2）预计可实现利润=55000×（1+2×5%）=60500（元）
（3）利润变动率=（66000-55000）÷55000=20%
销售变动率=20%÷2=10%
销售量=1000×（1+10%）=1100（件）
经营决策分析方法举例
1、A公司原有甲产品，现利用剩余能力开发子或丑产品，开发子产品减产1/3 ，开发丑减产1/2。有关资料如下：
产品名称甲子丑
X（件）3000 1000 1400
P （元/件）50 90 70
b （元/件）30 65 48
a (元) 18000
要求：（1）不考虑减产时，进行生产子或丑产品的决策。
(1) 解：不考虑减产，则无机会成本。固定成本属于共同成本。运用TCM法：
子产品TCM=1000（90-65）= 25000元
丑产品TCM=14000（70-48）=30800元
因为：丑产品TCM>子产品TCM，所以，生产丑产品有利(2) 考虑减产的影响，进行开发子或丑产品的决策。
解：考虑减产的影响，则存在机会成本。
子产品机会成本=（50-30）×3000×1/3=20000元
丑产品机会成本=（50-30）×3000×1/2=30000元
则：子产品相关收益=25000-20000=5000元
丑产品相关收益=30800-30000=800元
因为：子产品的相关收益高，所以开发子产品有利
2、假定企业只生产甲产品，正常能力100
台，目前产销80台，P=1000元/件，单位产
品成本资料如下：直接材料300元，直接人
工200元，变动制造费100元，固定制造费
200元，单位产品成本800元。根据以下不相关情况，作出是否接受追加订货的决策。
（1）接受追加订货20台，出价700元
（2）接受追加订货40台，出价700元
（3）接受追加订货20台，剩余能力可出租，获得租金净收
益3500元。
解：（1）追加20台，不超过生产能力，则未发生专属成本。由于剩余生产能力不能转移利用，因此不发生机会成本。
根据以上分析，采用贡献边际法。
相关单位成本=300+200+100=600元
TCM=20×（700- 600）=20×100 =2000元
∵TCM>0∴应接受追加订货20台
2）接受追加订货40台，超过剩余生产能力，为接受追加订货40台必须减少正常生产量20台，所以存在机会成本——减少正常生产量20台的收益。
机会成本=20×（1700-600）=8000元
根据以上分析，应采用相关收益法决策
接受追加订货40台的相关收益=40×（700-600）- 8000=-4000
因为：相关收益为负，所以：不接受追加订货40台。（3）接受追加订货20台，不超过生产能力，
则未发生专属成本。由于剩余生产能力转移利
用，因此发生机会成本3500元。根据以上分析，采用相关收益法。
相关单位产品成本=300+200+100=600元
相关收益=20×（700- 600）— 3500 =20×100 — 3500 =
-1500
∵相关收益<0∴不接受追加订货20台，应出租剩余生产能力可多获利1500元。
3、利源公司专门制造汽车发动机，其中某项零件过去是自制的，近有某外商愿提供该零件，开价18元/个，公司要求财务科编制零件近一年实际成本，以便决定取舍。单位零件实际成本如下：直接材料6元，直接人工5元，变动制造费3元。专属制造费总额16000元，固定制造费（共同）48000元。要求：
（1）假定公司停止该零件生产，其生产设备无他用，当利源公司零件需要量为多少，才能外购？
解：（1）因为未知业务量，且零件自制或外购所取得的收入一致，故采用成本无差别点法。
令：X为零件需要量
Y外=18X
Y自=14X+16000
令：Y外=Y自有：18X=14X+16000 ∴X=4000件
讨论：当X> 4000件，Y外> Y自，自制优
X < 4000件，Y外< Y自，外购优
（2）若全年零件需要8000个，停产该零件后，生产设备可用于新产品生产，每年提供50000元的净利，问利源公司是否购入该零件？
解：因为业务量已知且发生机会成本，所以采用相关收益法决策。
Y外=8000×18=144000元
Y自=50000+16000+14×8000 =66000+11200=178000元
因为Y外 4、某公司一直用半自动化设备生产甲产品，其最大生产能力40000件，其b=16元/件，a=200000元，P=36元/件， 现提高产品产量与质量，准备购置全自动化设备，可使a增加50%，生产能力提高25%，但b降低到11元。问什么情况采用自动化设备生产甲产品？ 解：采用不同设备生产产品获得的收入是相同的。本题未知业务量，所以采用成本无差别分析法。令：X为设备的生产产品数量 Y半=200000+16X Y自=300000+11X 令：200000+16X=300000+11X X=20000件 讨论：X > 20000件，Y半大于Y自，自动设备生产优 X < 20000件，Y半小于Y自，半自动设备生产优已知：某企业只生产一种产品，全年最大生产能力是1200件。 年初已按100元/件的价格接受正常任务1000件，该产品的单位完全生产成本为80元每件（其中，单位固定生产成本25元）。现有一客户要求以70元/件的价格追加订货。 要求：请考虑以下不相关的情况，为企业作出是否接受低价追加订货的决策，并说明理由。 （1）、剩余能力无法转移，追加订货量为200件，不追加专属成本； （2）、剩余能力无法转移，追加订货量为200件，但因有特殊要求，企业需追加1000元专属成本； （3）、同（1），但剩余能力可用于对外出租，并可获租金收入5000元； （4）、剩余生产能力无法转移，追加订货量为300件；因为有特殊要求，企业需追加900元专属成本。 解：（1）接受订货的损益=70×200–（80–25）×200=3000元>0，所以接受订货 （2）接受订货的损益=70×200–[（80-25）×200+1000]=2000元>0，所以接受订货 （3）接受订货的损益=70×200-[（80-25）×200+5000]=-2000元<0，所以拒绝订货 （4）接受订货的损益=70×300-[（80-25）×200+100×（300-200）+900]=-900元<0，所以拒绝该订货 例：某项目原始投资210万，其中固定资产投资120万元于建设起点一次投入，无形资产投资25万元，流动资金投资65万元。该项目建设期为2年，建成时投入无形资产投资和流动资金投资。经营期5年，到期残值8万元，无形资产投资从投产年份起分5年摊销完毕。投产后，年营业收入170万，年经营成本80万，该企业按直线法折旧，全部流动资金于终点回收，所得税率33% ，折现率10%，要求： （1）计算项目的现金流量 解：项目计算期n = 2+5 =7 年 NCF0= —120 万元 NCF1=0 NCF2= —90万元 NCF3-6=年净利+年折旧+年摊销 其中：年折旧=（120 - 8）/5 = 22.4万元 年净利=（年收入-年经营成本-年折旧-年摊销）（1—T） =（170 - 80 - 22.4 - 25/5）×（1—33%）= 41.942万元NCF3—6= 41.942 + 22.4 + 5 = 69.342万元 NCF7 = 69.342 + 8 + 65 = 142.342万元 经营期NCF现值=69.342×(P/A.10%.4)×(P/F.10%.2)+ 142.342×(P/F.10%.7) =69.342×3.1699×0.8264 +142.342×0.5132 =181.6487+73.0499=254.6986万元 要求计算项目的NPV并评价项目的可行性。 解：项目的NPV = 254.6986 – 194.376 = 60.322万元∵NPV > 0 ∴项目可行 PI = 经营期NCF现值/ 投资现值当：PI > 1 项目可行 PI = 254.6986/ 194.376 =1.31 所以项目可行 已知：企业现有一台旧设备，尚可继续使用5年，预计5年后残值为3000元，目前变价出售可获30 000元。使用该设备每年获营业收入650 000元，经营成本450 000元。市场上有一新型号设备，价值100 000元，预计5年后残值为6 000元。使用新设备不回增加收入，但可使每年经营成本降低30 000元。如果企业所得税率为33%。 要求： （1）分别确定新旧设备的原始投资差额。 （2）分别计算新旧设备的每年折旧差额。 （3）分别计算新旧设备的每年净利润差额。 （4）计算新旧设备各年的净先进流量NCF。 解： （1）原始投资差额=100 000-30 000=70 000（元） （2）折旧差额=（100 000-6 000）/5 –(30 000-3 000）/5 =18 800-5 400=13 400（元） （3）新设备每年净利润=（650 000 -（450000-30000）-188000）×（1-33%） = 141 504（元） 旧设备每年净利润=（650 000-450 000-5 400）×（1-33%）=130 382（元） 新旧每年净利差=141 504-130 382=11 122（元） 新设备： NCF0= -100 000（元） NCF1-4=141 504+18 800=160 304（元） NCF5=141 504+18 800+6 000=166 304（元）旧设备： NCF0= -30 000（元） NCF1-4=141 504+18 800=160 304（元） NCF5=130 382+5 400+3 000=138 782（元） 例：某固定资产投资项目在建设起点投资100万元，当年完工并投产，投产后每年获利15万元。该项固定资产寿命为10年，按直线法计提折旧，期满无残值。已知该项目基准折现率为12%。 要求： （1）计算项目计算期，计算固定资产原值和每年折旧额。 （2）计算该项目各年的净现金流量。 （3）计算该项目的静态投资回收期。 （4）计算该项目的净现值。、 （5）根据以上指标评价该项目的财务可行性。 （9年，12%的年金现值系数）= 5、32825 （10年，12%的年金现值系数）=5、65022 （10年，12%的复利现值系数）=0、32197 解：（1）项目计算期=0+10=10 （年） （2）固定资产原值=100+0=100 （万元） 年折旧=（100－0）/10=10 （万元） （3）净现金流量：NCF0=－100 （万元） NCF1—10=15+10=25 （万元） 静态投资回收期=100/25=4年 (4) 净现值=－100+25×5、65022≈41.26 (万元) (5) 因为静态投资回收期=4年﹤n/2=5 年净现值=41.26万元﹥0所以该项目有财务可行性 销售预算（教材308页） 生产预算（教材309页） 直接材料采购预算 （教材311页） 1、2季度A材料采购量 = 1640*3 + 5850*30% - 4920*30%= 4920 + 1755 –1476 = 5199Kg 2、2季度A材料采购金额= 5199*5 =25995元 3、2季度A材料采购现金支出= 25995*50% +19630*50%=22812.5元 某投资中心投资额100000元，年净利润18000元，企业为该投资中心规定的投资报酬率15%，计算该中心的投资报酬率和剩余收益。 解：投资报酬率= 18000/100000 = 18% 剩余收益= 18000 - 100000*15% = 3000元 11月10日独立写作考题预测 11月4日考题回顾 A government spend money on all adults after 25-year-old on a training course for the most up-to-date skills at workplace. Do you think it is effective？Why or why not？ 上周预测题第1题与11月4日考题同属政府类的题目，并且部分关键词funding，training 重合。 上周预测题第1题： Which area the government should fund to improve children’s education? ?hiring more teachers to teach in a small class ?preschool education before kindergarten ?providing some training courses so that teachers can be more professional 11月10日独立写作考题预测 ?The university will spend money on dormitory to improve the life quality of students, which of the following do you think is the best way? ?providing a room for quiet study; ?building an exercise room; ?providing entertainment place(watch film). ? ?Which one of the following values is the most important to share with a young child (5-10 years old)? ?Being helpful ?Being honest ?Being well organized ? A lot of high school students now cheat in homework assignments, by asking other students for answers. Which of the following do you think is the most efficient way to stop? ?asking parents to help stop the students from cheating ?penalty or punishment to the students ?asking teacher to create homework assignment that cannot be easily cheated ?At some universities, students take part in making decisions about the issues that affect daily life of everyone on campus, such as how many hours that the libraries should be open each day or what kinds of food should be served in the cafeteria. But at some universities, experts are hired to make these decisions, students almost never involved. Which approach do you prefer and why. ?Sometimes we are assigned to work in a group on a project. Do your agree or disagree the following statement? The group will be helped more by members who are willing to do As the economy and technology develop at an incredible speed in today’s society, there are an increasing number of people believing that the most important problems affecting our society today could be solved within our lifetime. In my view, however, this is out of the question and the three most significant problems affecting the society, namely war, environmental destruction and disease, will still influence us and may not be entirely resolved forever. War is a problem afflicting humans since they took into being in the first place. Wars take place when different countries have conflicting benefits, which is unlikely to be eliminated as long as the boundaries between countries still exist. For instance, in the Middle East where water is extremely scarce, many countries are in conflict in contention for water resources. Since every country acts for the sake of its own benefit, it seems that people in the region are incapable of living together in harmony. Eternal world peace, therefore, is unlikely to be achieved in our lifetime. Environmental destruction emerged not long before but it is becoming increasingly severe and can not be ignored. With the large-scale utilization of fossil fuels and rapid development of industry, huge amounts of pollutants are being produced, contaminating the environment to a large degree. The disposal of these pollutants being a tough task, it is hardly possible that we can completely get rid of them within a short period of time. Furthermore, even if we can come up with optimal methods for dealing with these substances, there remains the problem that these methods may cost too much and obstruct the development of economy. Last but not least, the well-being of people around the world is threatened by a variety of diseases, ranging from AIDS to cancer, the cures for which have not been discovered yet. Diseases set off panics among humans, affect their normal life and leave people badly off with the high medical expenses. There are thousands of scientists devoting themselves to finding cure for diseases, but new types of diseases keep emerging and there is no eliminating all of them. In summary, the problems with the most significance today are going to be passed on to our offspring. To eliminate these problems thoroughly, there is still a long way to go. 2012年5月12日托福机经预测 2012年5月12日托福考试保中机经（学员专用内部机经）（TPO小站独家发行） 第一级（重点，排序越靠前的命中概率越大）2011.5.28NA 2009.10.23NA 2011.08.28大陆 2009.10.31NA 2010.1.22NA 2011.11.19NA 2011.05.14大陆 2011.01.08大陆 2011.01.30大陆 2011.02.12大陆 2011.03.19NA 2011.02.26大陆 2011.03.11NA 2011.02.11NA 2010.10.17大陆 2010.9.10NA 第二级（次重点）2011.04.09大陆 2011.01.15NA 2010.11.13NA 2011.04.15NA 2010.09.24NA YeeaooBox托福口语真题模拟软件 完全免费！大量托福真题 大量网友录音模拟托福环境 下载地址： 105341802 群： QQ QQ：：79819515QQ QQ群： 群：105341802 2011.5.28NA 听力（不太记得了，顺序是乱的想到了再补吧） 1.学生找老师探讨生物能源的问题 2.海洋鱼类coloration的作用 3.学生找老师商量论文reference的问题 4.学生去学校的bookstore买书但又没买到 5.怎样accurately define a term 6.forum(?)的development跟罗马帝国兴衰的关联 阅读： 1.通过年轮来判定木材的年龄 2.玛雅文明衰退的原因 3.关于physical geography的 小作文： 阅读：有个theory认为Madagascar岛上动物是从Africa mainland来的，动物的祖先accidentally被暴雨冲到海里，然后借助浮木飘到了岛上。但是这个theory有很多问题：1.几率太低。2.没有从mainland到madagascar的洋流。3.从mainland到M岛要飘三周，动物 不吃不喝不可能survive 听力：reading上的reasoning是不对的：1.动物祖先只有4只，在40million years里还是有可能发生小概率事件的。2.很久以前那个岛的位置跟现在的有点不同，洋流是到那里的3. 动物可以通过降低新陈代谢来survive，这种能力叫torpor 大作文： you can know a lot about a person through the types of friends this person has(跟原话有出入) 你可以通过一个人交什么样的朋友来反映着这个人的特性？ 口语： 1.你很想家的时候会怎么做(怎样deal with homesick)) 2.是愿意选courses relating to a specific career,还是愿意选a variety of courses 3.学校决定让freshman最多没学期选四门课，因为学生需要时间involve in non-academic activities和develop research skills。男生表示同意，说自己就是因为大一课太多太忙了，没 时间参加社团活动。然后就是他觉得develop research skill需要花很多时间，举了一个他自己做old newspaper（？）研究的例子。 4.anticipated emotion。人们采取行动之前会对自己做了这个事情之后会有一个怎样的心情有一个估测，然后根据这个估测决定自己是不是要做那件事。lecture里，教授举例子说有一次去给妹妹买生日礼物，发现一件很想买的jacket，但是买了jacket之后就只能给妹妹买很便 宜的小礼物，于是他就想如果真的买了jacket的话他肯定会很愧疚，所以最后决定还是不买了 5.男生回家订的飞机票是早上5点的，太早了没有train到机场。他可以头天晚上做末班车 到机场，在机场过夜，但是那样会很累。还可以take taxi，不过就是太贵了。 6.昆虫怎样给后代储备食物。potter wasp会先把巢建好，然后搜集一堆食物放在里面，然 后再产卵。蝴蝶会找一个离食物源很近的地方产卵。 1.学生远离家求学有HOMESICKNESS。如何避免它？ 2.忘记啦 2013年5月托福写作机经题目预测 新东方王子睿1.Which one of the following ways do you think is the best for students to make friends? Joining a sport team Attending community activities Travelling 2.Do you agree or disagree with the following statement? A job with a high salary is better than a job with a low salary, even if it is easier to lose it. 3.Do you agree or disagree with the following statement? It is easier for people today to keep healthy than those in the past. 4.Do you agree or disagree with the following statement? The government should focus its budgets more on environmental protection than on economic development. 5.Do you agree or disagree with the following statement? It is impossible to be completely honest to your friends. 6.Do you agree or disagree with the following statement? It is more important for schools to fund their students’social activities than to improve student’meals. 7.Do you agree or disagree with the following statement? Working at home by using telephones and computers is better than working in the office. 8.Do you agree or disagree with the following statement? Nowadays, neighbors depend on each other less than in the past. 9.Do you agree or disagree with the following statement? We can learn about a person from the books and movies that the person likes. 10.Do you agree or disagree with the following statement? The rules that the whole society today expect young people to follow are too strict. 11.Do you agree or disagree with following statement? In the past people depended on their parents for making decisions, but today, young people are much better able to make decisions on their own. 12.Do you agree or disagree with the following statement? Young people should try different kinds of jobs before they take a career in the long term. 13.Do you agree or disagree with the following statement? Teachers’performance should be evaluated by students rather than by other teachers. 14.Do you agree or disagree with the following statement? Young people nowadays do not respect their teachers as much as they did in the past. 15.Do you agree or disagree with the following statement? People should buy things made by their own countries, even if things from other countries are more cost-effective. 2019年8月21日托福机经小范围预测(高分版) Task 4. Reading：生物因为坏境进化。 Listening：两种动物，不是亲戚，俩大洲生活，吃一种虫子，这个 虫子住在有泥巴覆盖的深巢穴里。于是他俩都进化出了长长的粘舌头，伸进去，粘蚂蚁。 Task 5.Problem： a party, students can relieve the stress from final exams and get away from books. A student band supposes to play music, however the leader of the band is sick, so the band was cancelled. Solutions： 2 solutions by 2 students： 1. play records, but recorded music is not as exciting as live music; 2. Postpone the party to 1 week before the final exam, however some students will go home and miss the party. 独立写作题目： Television advertising directed towards young children (aged twoto five) should not be https://www.doczj.com/doc/237427358.html,e specific reasons and examples to supportyour answer. The most important problems affecting our society today could be solved within our lifetime. As the economy and technology develop at an incredible speed in today’s society, there are an increasing number of people believing that the most important problems affecting our society today could be solved within our lifetime. In my view, however, this is out of the question and the three most significant problems affecting the society, namely war, environmental destruction and disease, will still influence us and may not be entirely resolved forever. War is a problem afflicting humans since they took into being in the first place. Wars take place when different countries have conflicting benefits, which is unlikely to be eliminated as long as the boundaries between countries still exist. For instance, in the Middle East where water is extremely scarce, many countries are in conflict in contention for water resources. Since every country acts for the sake of its own benefit, it seems that people in the region are incapable of living together in harmony. Eternal world peace, therefore, is unlikely to be achieved in our lifetime. Environmental destruction emerged not long before but it is becoming increasingly severe and can not be ignored. With the large-scale utilization of fossil fuels and rapid development of industry, huge amounts of pollutants are being produced, contaminating the environment to a large degree. The disposal of these pollutants being a tough task, it is hardly possible that we can completely get rid of them within a short period of time. Furthermore, even if we can come up with optimal methods for dealing with these substances, there remains the problem that these methods may cost too much and obstruct the development of economy. Last but not least, the well-being of people around the world is threatened by a variety of diseases, ranging from AIDS to cancer, the cures for which have not been discovered yet. Diseases set off panics among humans, affect their normal life and leave people badly off with the high medical expenses. There are thousands of scientists devoting themselves to finding cure for diseases, but new types of diseases keep emerging and there is no eliminating all of them. In summary, the problems with the most significance today are going to be passed on to our offspring. To eliminate these problems thoroughly, there is still a long way to go. 2018年9月8日和9日托福考试写作机经预测|雷哥托福 在托福考试前夕，同学们的心情都会比较紧张。为了帮助大家缓解紧张的氛围，雷哥托福小托君为大家带来了考前机经，希望通过这些内容的整理和学习，能够帮助大家做好考前冲刺!2018年9月8日和9月9日托福考试写作机经，希望考生在得到很好的命中率之余，能够多掌握托福考试写作真题的答题方法。 1. Rather than help their children do schoolwork, parents should encourage their children do their homework independently. 2. Do you agree that it is better to work for business owned by someone else than to work for the business of one’s own family 3. A city wants to help teachers of its high school students (age14-18) improve their teaching. It is considering two plans: 1) Choose a small group of excellent teachers; these teachers will attend a class led by an expert for additional training in how to teach effectively, and they will then come back to their schools and provide that training for other teachers in school. 2) Provide additional training in teaching effectively for high school teachers, using online material that each teacher will study individually. 4. Students aged 13-18 are taught different subjects by different teachers while younger students are taught by only one teacher all day long. Some people suggest it would benefit young students to be taught by different teachers. Do you agree with this view? Why or why not? 5. Which of the following summer arrangements is better for a 16-17 year old student of grade eleven? 2017年11月25日托福机经大范围重点预测 独立写作 2017 年起，独立写作延续了2016 年的出题趋势。截止到今天为止的22 场考试中，有12 题为新题，10 题为旧题，新旧比例正好为1:2。题目难度较2016 年相比并无太大变化，但题干长度明显增加，有个别考题的题干篇幅甚至占据了小半个电脑屏幕，题干的加场给不少考生造成了心理上的压力，因此建议各位考生平时多练习审题、破题的速度。 从题材来看，考查最多的依然是教育类、活动类、家人朋友类和价值观类。独立写作题材越来越广泛，越来越贴近生活，出现很多社会热点话题。这就要求同学们能够敏锐捕捉社会动向，并且有自己独到的见解，对于同学们的思考能力和写作水平都提出了更高的要求。 从出题规律来看，目前为止2017 年与往年重复的11 道旧题中，2011 年-2017 年的题目均有出现。其中2017 年同年重复 1 次，2016 年 2 次，2015 年 2 次，2014 年 4 次,2011年1 次。因此同学们可以着重复习往年的题目 2016 年重点题 161211CN(new) Which of the following three activities do you prefer to do with a group of people rather than alone？ 1. Eat a meal 2. Listen to music 3. Do homework 161210CN(上午)(new) It’s difficult for teachers to be both popular (well liked) and effective in helping students learn. Agree or disagree? 160109CN(new) Some people think it is the best approach for students to learn if school start the day at an early time in the morning. But someone think the school should start the day at late time. Which one do you prefer? Use specific reasons and detailed examples to support your answer. 160123CN(new) Some people believe that video games could inspire young students' interest and make their study more efficient rather than distracting them and a waste of time, so young students should be allowed to play video games. 博思整理 1月6号 Do you agree or disagree with the following statement. Nowadays it is not important for people to have regularly family meals together. Do you agree or disagree with the following statement? It is important to read or watch the news presented by people who seviews are similar to your own or read or watch the news presented by whose views are different from your own.重复2016年8月27号写作 1月13号 Do you agree or disagree with the following statement: It's a waste of money for Government to fund space travel or space exploration. Give specific examples and details to support your answer. 1月27号 Which one do you think is the most important factor for a student to success at college or university? 1. Tutors in university. 2. The encouragement from family and friends. 3. High-quality education from high school. 1月28号 Which one of the following areas should governments fund in order to improve children’s educational quality: 1) Hiring more teachers so that there are fewer students in one class; 2) Providing preschool education; 2018年托福第二次考试命题就开始了，那么大家对于考试的内容有一些什么样的判断吗，和三立在线教育托福网一起来看看2018年1月13日托福考试阅读机经预测。阅读真题和词汇题按照常考题型进行分类汇总。 2018年1月13日托福考试阅读机经预测之真题测练(部分内容)： ②2015-8-22CN The Upper Paleolithic Revolution P1: The Old Stone Age is the earliest period of human development and the longest phase of mankind’s history. It was not till around 30 thousand years ago (or 30 “kya") that the archaeological record reveals the emergence of technical and social advances, which comprised new technologies, hunting techniques, human burials, and an artistic tradition of astonishing competency. This dramatic change was known as the Upper Paleolithic Revolution. It had been traditionally argued that the Upper Paleolithic Revolution was an archaeological phenomenon exclusive to Eurasia. The absence of equivalent evidence in other regions suggested that a fundamental change had occurred in human intellectual development around 40 kya in Europe. However, the recent discovery in the Blombos Cave in South Africa of a block of decorated ochre and then sets of shell beads, dated to around 77 kya, opened up the debate. This supports other evidence of more versatile stone implements and bone tools found in Africa from the same period. Now the Upper Paleolithic Revolution is regarded as the most noticeable evidence for the evolution of modern human behavior. ?P2: Two further questions follow. First, what was happening to the human cognitive process during the 40,000 years or so from innovative usage of stone in the Blombos Cave to the flourishing of human creativity in Europe? Second, during the Pleistocene a series of momentous climatic events occurred—was climate change then a component? The question of whether the sudden transition seen in Europe was built on earlier developments in Africa has been addressed at length by anthropologists Sally McBrearty and Alison Brooks. They argue that the whole issue of the Upper Paleolithic Revolution stems from a profound Eurocentric bias and a failure to appreciate the depth and breadth of the African archaeological record. In fact, many South African archaeological sites show that the revolution occurred in Africa during the Middle Paleolithic—tens of thousands of years before they appeared in Europe. This is supported by evidence of using new stone tools like the blade and microlithic technology. Replication has shown that blades from the time required a high level of skill to make due to their shape, indicating a higher level of hominid complexity. At the same time, exploitation of aquatic resources began to prosper. 题目： 1. Why does the author mention a block of decorated ochre and sets of shell beads? A. To help make the point that archaeologists regard artistic creations as the highest kind of human achievement B. To illustrate how the discovery of certain objects makes the discovery of certain other objects more likely 2014年3月2日托福独立写作都会考到哪些题目?国内某知名出国语言培训机构带来2014年3月2日托福独立口语预测，希望对托福考生有所帮助。 2014年3月大陆地区托福预测 2010.10.09 Do you think success is important, or it is more important to remain happy and optimistic when you fail 2012.12.08 Patience is not a good strategy;we should take action now rather than later 2010.09.26 Do you agreeor disagree：Technologyhelps to make people's lives simpler or make people's lives more complicated. 2012.11.18 Some people think that the important role of university professors is to do research , others think the main role of them is to educate students. improvement of school isthe most important factor for development of nation 2008.12.13 spend money on long last thing or spend on short-term pleasure; e.g. buying jewerly or taking vacations. NA2012.11.16 government should support artist or artist ahould support themselves NA2012.06.08 Should company use public recognition to reward hard working, not to use money NA2012.12.07 teaching is a harder work in the past than today 2010.09.12 Agree or disagree: people should not have to pay for the public transportation11月10日托福独立写作机经
托福独立写作机经范文5篇
2012年5月12日托福机经预测(YeeaooBox整理)
2013年5月托福写作机经题目预测--新东方王子睿
2019年8月21日托福机经小范围预测(高分版)
托福独立写作机经范文5篇(社会、教育、工作、生活)
2018年9月8日和9日托福考试写作机经预测 雷哥托福
2017年11月25日托福机经大范围重点预测-独立写作
2018托福写作机经(更新至4月21)
2018年1月13日托福考试阅读机经预测
2014年3月2日托福口语预测机经
相关主题
文本预览