2013年江西省专升本英语统一考试
Part I Listening Comprehension (20 minutes)
Section A
Directions:In this section you will hear 10 short conversations. At the end of each conversation,
a question will be asked about what was said. Both the conversation and the question
will be spoken only once. After each question there will be a pause. During the pause,
you must read the four choices marked A), B), C) and D), and decide which is the best
answer. Then mark the corresponding letter on the Answer Sheet with a single line
through the centre.
Example:You will hear:
You will read: A) At the office.
B) In the waiting room.
C) At the airport.
D) In a restaurant.
From the conversation we know that the two were talking about some work they had to
finish in the evening. This is most likely to have taken place at the office. Therefore, A)
At the office is the best answer. You should choose [A] on the Answer Sheet and mark
it with a single line through the centre.
Sample Answer [A] [B] [C] [D]
1. A. See an officer. B. Sign her name.
C. Fill out a form.
D. Play an application fee.
2. A. Sales department. B. Advertising department.
C. Human resources department.
D. Public relationship department.
3. A. The woman can borrow a computer from David.
B. The woman can use his computer now.
C. David can buy her a new computer.
D. David can help repair the computer.
4. A. In a bank. B. In a restaurant.
C. In a supermarket.
D. In a post office.
5. A. 5:00. B. 6:00.
C. 5:30.
D. 6:30.
6. A. She usually goes to work by bus.
B. She had a traffic accident on her way.
C. Something is wrong with her car.
D. Her car suddenly broke down on the way.
7. A. He has been promoted. B. He has moved to a new office.
C. He has got a pay raise.
D. He has completed a project.
8. A. She prefers taking a taxi. B. She is good at driving.
C. She would like to drive.
D. She hates driving a car.
9. A. A shop assistant. B. A bank clerk.
C. An office secretary.
D. A hotel receptionist.
10. A. He lost his way to the railway station.
B. Jane asked him to drive her to the railway station.
C. Jane helped him to catch the train.
D. He agreed to take Jane to the railway station.
Section B
Directions:In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once.
After you hear a question, you must choose the best answer from the four choices
marked A), B),C)，and D). Then mark the corresponding letter on the Answer Sheet
with a single line through the centre.
Passage One
Questions 11 to 13re based on the passage you have just heard.
11. A. The business that provides a service to students.
B. The company that is building new houses on campus.
C. The company that is directly related to their own countries.
D. The business that has a construction project on campus.
12. A. 10 hours. B. 30 hours. C. 20 hours. D. 40 hours.
13. A. During the weekdays. B. When they attend classes.
C. When they are in need of money.
D. During their school breaks.
Questions 14 to 16 are based on the passage you have just heard.
14. A. Call the front desk. B. Find your family members.
C. Open the door.
D. Rush out of the building.
15. A. You can make sure everyone is safe.
B. You can comfort each other.
C. You can all run away from the building.
D. You can take the injured to a hospital.
16. A. Find out where the door is. B. Try hard to fight the fire yourself.
C. Jump out of the window.
D. Let people know you are in your room.
Questions 17 to 20 are based on the passage you have just heard.
17. A. Understanding the negative health effects.
B. Avoiding using them in the pubic places.
C. Having good cell phone manners.
D. Never telling their phone number to a stranger.
18. A. Put it in your bag. B. Turn it off.
C. Leave it at home.
D. Give it to your friend.
19. A. Your living home. B. A crowded room.
C. Your kitchen.
D. An office building.
20. A. Listening to the voice of a person at the other end.
B. Checking the voice volume on your phone.
C. Watching the reaction of people near you.
D. Asking the people around you.
Part II Reading Comprehension (40 minutes)
Directions:There are 4 reading passages in this part. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A),
B), C) and D). You should decide on the best choice and mark the corresponding letter
on the Answer Sheet with a single line through the centre.
Passage One
Asking for a raise during a tough economy might feel like a bad move, but it’s not necessarily. If it is done properly, asking for a raise reminds your company of your value and worth as an employee.
To succeed, play smart. Timing is the first and foremost important thing to consider. You should understand your company’s system for discussing, evaluating and awarding compensation and then work within it. Annual performance evaluation discussions are a good time.
Most importantly, do your homework. Find out the fair market value of your work. If you’re not being paid fairly, that needs to be addressed. Evaluate your job performance and state in writing exactly how you’re benefiting the company. Only discuss work-related issues: your job, the company, etc.
Besides money, salary discussions can be about learning important information. During your private chat, you might find out a layoff is coming and the conversation will naturally evolve from “how do I get a raise?” to “what can I do to stay with the company?”
If you get the raise, congratulations! Get the decision in writing right away. Bosses can depart unexpectedly. If your boss says no, find out how you can turn that “no”into a “yes.”When people say “no”, it doesn’t mean “no”. It means “not right now.”“No” is not a permanent state.
21. To ask for a raise during a difficult economy, you should _______.
A. choose a prosper time
B. avoid demanding too much
C. understand the company’s future plan
D. find out the company’s financial conditions
22. Before asking for a raise, you should _______.
A. inform the company of your present payment
B. record what you are going to do for the company
C. tell the company your financial difficulties
D. write down your contribution to the company
23. Which of the following topics might you discuss in a salary discussion?
A. Your friends.
B. Your job.
C. Your hobby.
D. Your family.
24. Why should you get the pay raise discussion in writing right away?
A. Because your boss may forget having made such a decision.
B. Because your boss may change his mind afterwards.
C. Because your boss can leave the company suddenly.
D. Because your boss can give the pay raise to someone else.
25. What should you do if you are denied the pay raise?
A. Leave the company immediately.
B. Insist on your demand.
C. Give up your request permanently.
D. Find out how you can change it.
Passage Two
When I was 65, I decided to go back to school. I realized this was the step toward bettering my life. It was merely an idea, and when it was time to take action, a community college named Rock Valley College stood out as a great fit for me. The reasonable cost and location of the main campus meant that I could attend classes without seriously affecting my family’s finances.
My family noticed a change within weeks; I was happier, more organized, more focused. My workload forced me to manage my time more wisely and work more sufficiently. I felt confident, ready to take on new academic challenges and fill in my knowledge gaps.
However, the changes I’ve experienced run deeper than that. There is a renewed sense of curiosity and a desire to learn in our house --- not only for me, but also my children and husband.
Within the excellent professors and great classes at the college, it would have been difficult to pass these lessons on to my children. “Education is important”would have been just words, instead of a way of life they now see. The example I set sends a stronger message: Pursue education with passion, and happiness will follow.
The college has made it possible for me to reach my potential and set higher goals for my life. Going back to school has enriched my entire outlook on life. Anything is possible with an education; I felt that from my first day at the college and still believe it today. My community college has most certainly changed my life for the better, and I even made a few friends.
26. The author regarded her going back to school as _______.
A. a means to get a good job
B. a first step to obtain a degree
C. a measure to make more friends
D. a way to improve her life
27. The main reason for the author to school Rock Valley College was _______.
A. its friendly staff
B. its cost and location
C. its easy sign-up process
D. its interesting courses
28. Within weeks in college, the author became _______.
A. frustrated
B. discouraged
C. happier
D. tired
29. By “a way of life” (Para 4), the author means that _______.
A. education is the best way for her children to improve their social status
B. education helps her children find their ideal and promising jobs
C. education helps her children overcome difficulties in their life
D. education enables people to live happier and more meaningfully
30. The author believes that by going college, she _______.
A. has fully developed her ability
B. has better understood her past
C. has improved her family life
D. has set a good example to society
Passage Three
Mobile phone recycling is turning into big business for some kids in India. They were once
street wanders, but now they are businessmen. The kids have been digging old mobile phones out of the rubbish and selling them to recycling centres. They now live in a small house, are able to go to school and they have food. These kids are marvelous and they are probably the future business leaders of their town. The mobile phone recycling industry is growing rapidly around the world as newer models come out and more people want to dispose of their old phones.
Every day there seems to be another story about the damage we have done to the environment. Mobile phones contain thing like lead, mercury（水银）and other harmful material s that can kill us if it reaches our water supply and is not treated properly. Mobile phone recycling keeps these phones out of wasteyards and water supplies.
Recycling centers are appearing all overt the world to tear things down, separate out the useable materials and then burn the rest of the material for energy. This is a complete purposeful use for the abandoned items, and the same holds true for mobile phone recycling. The precious metals inside these phones are reused so that moiré does not have to be mined for manufacturing purposes. This saves time, money, resources and gets rid of the wastes all at the same time.
31. Some kids in India make money by __________.
A. collecting abandoned mobile phones
B. selling second hand mobile phones
C. recycling old models of mile phones
D. receiving orders form recycling centers
32. The mobile phone recycling industry grows rapidly mainly because __________.
A. people find it cheap to get new mobile phones
B. more people get rid of their old phones
C. even kids sell old mobile phones to recycling centers.
D. mobile phones becomes damages too easily
33. Form the passage, we learn that ____________.
A. lead and mercury should not be used in mobile phones
B. people should not dispose of their old phones
C. mobile phones are harmful to our life
D. abandoned mobile phones may damage our environment
34. In recycling centers, lead and mercury in old mobile phones _____________.
A. are separated out for reuse
B. are burned for energy
C. are buried under the ground
D. are used in new mobile phones
35. Which of the following is TRUE according to the last paragraph?
A. Old mobile phones can be recycled into new ones.
B. No more lead needs to be mined because of mobile phone recycling.
C. Recycling centers are able to operate by producing its own power.
D. Mobile phone recycling reduces the use of natural resources.
Passage Four
There are two campuses on Murdoch University, i.e. the Murdoch Campus and the Rockingham Campus.
On the Murdoch Campus, all resources on careers are located in the Careers Centre, which includes a library of information on employers, career choices and overseas opportunities;
job-seeking material; and computer terminals for easy access to employers’ websites and to assist in preparing job applications.
On the Rockingham Campus there is a Careers Section on the ground floor of the Library for all reference material, and a Careers Resource Room in the Student Services building for “take-away” employer and job seeking material.
The Murdoch University careers advisers offer one-on-one appointments to students and graduates to discuss career directions and job-seeking skills, and to advise on how to research the job market. Appointments generally take 30 minutes and must be booked in advance by phoning or calling in to the Murdoch Campus Careers Centre. While the careers advisers are located on the Murdoch Campus, they regularly visit the Rockingham Campus to make presentations and for pre-arranged appointments.
The Careers Centre has a series of free job-seeking handouts to get you started. You can pick up “how to”information on resumes, application letters, interview techniques, vacation employment, work experience, psychological testing and researching the job market. In addition, publications such as “Graduate Opportunities and Graduate Future” are available to you at certain times of the year.
36. The computer terminals in the Resource Centre on the Murdoch Campus are available for students to _______.
A. prepare job applications
B. look into career choices
C. read job-seeking materials
D. find overseas opportunities
37. Where can the students find “take-away” job seeking material?
A. In the careers centre.
B. On the Murdoch Campus.
C. In the Career Section.
D. In the Career Resource Room.
38. A student can get advice from the Murdoch University careers advisers about how to _______.
A. book an appointment
B. improve job skills
C. research the job market
D. visit employers’ websites
39. What should the students do if they want to meet with careers advisers?
A. Get necessary material ready before going to see them.
B. Arrive at the careers centre 30 minutes earlier.
C. Make an appointment in advance by phone.
D. Register with the Murdoch Campus Careers Centre.
40. What can you learn from job-seeking handouts?
A. How to do a job application.
B. How to get job-hunting publications.
C. How to transfer from one job to another.
D. How to make an appointment with careers advisers.
Part III. Vocabulary and Structure (20 minutes)
Directions:There are 40 incomplete sentences in this part. For each sentence there are four choices marked A), B), C) and D). Choose the ONE answer that best completes the
sentence. Then you should mark the corresponding letter on the Answer Sheet with a
single line through the centre.
41. His lecture yesterday was very interesting and I wish I _______ there to listen to it.
A. were
B. had been
C. be
D. am
42. She found it difficult to concentrate while _______her new novel.
A. write
B. wrote
C. writing
D. was writing
43. In the last few years many companies have had no choice but _______ their business.
A. closing
B. close
C. having closed
D. to close
44. Please feel free to call me ______ 304-587-4961 if you need to contact me.
A. at
B. with
C. for
D. in
45. By the time you get the letter, we ______ the project.
A. will be completing
B. will have completed
C. have completed
D. are completing
46. Just imagine yourself _______ homesick, and what would you do then?
A. feel
B. to feel
C. feeling
D. have felt
47. No sooner ______ from the airport than we were starting to land.
A. we had taken off
B. we took off
C. have we taken off
D. had we taken off
48. I am writing to apply for the position of Sales Manager _______ advertised in The Morning News on 15 March.
A. as
B. that
C. which
D. what
49. We provide different telephone communication products, some of _______ are particularly useful for small businesses.
A. that
B. which
C. those d. these
50. You can’t be _______ careful when you are handling such a large order.
A. very
B. so
C. such
D. too
51. Job creation was better than _______ in September, according to a latest report.
A. expect
B. expecting
C. being expected
D. expected
52. I will have John _______ an interview in advance and give him help if necessary.
A. to practice
B. practiced
C. practice
D. practices
53. With all this noise _______ on, I cannot hear what is being said.
A. going
B. gone
C. goes
D. go
54. It is time we _______ to pay more attention to the indoor air we breathe.
A. start
B. started
C. are starting
D. have started
55. If you _______ me about the problem, I could have told you the answer.
A. have asked
B. had asked
C. asked
D. ask
56. The factory turns _______ more than 1 billion canned products every year, including the factory’s famous baked beans.
A. out
B. down
C. on
D. in
57. Since online shopping is _______ the increase, customers are looking for better resources to find the most reliable online stores.
A. in b. under C. for D. on
58. Hardly had we walked into the sitting room _______ the phone started ringing.
A. than
B. until
C. when
D. after
59. The director said at the meeting that they will mainly focus _______ the issue of helping
people get back into work.
A. for
B. with
C. into
D. on
60. The largest international database has helped police find out many crimes which at one time would have ______ unsolved.
A. remained
B. maintained
C. kept d. left
61. Online buying _______ itself with both advantages and disadvantages to sellers and customers as well.
A. presents
B. selects
C. picks
D. takes
62. You have to do your homework when it _______ employing staff for the first time.
A. puts up
B. comes to
C. works out
D. gets over
63. When you start a new task, it is _______ for you to feel a bit excited.
A. normal
B. ordinary
C. average
D. regular
64. As a parent, you will _______ full responsibility for what you say and do to your kids.
A. make
B. take
C. give
D. do
65. My brother tried to join the army but was turned _______ because of his poor eye sight.
A. for
B. to
C. on
D. down
66. Thanks to my education background and my past working experience, I succeeded _______ getting the job.
A. on
B. to
C. in
D. for
67. At the meeting, the manager expressed his hope _______ he could visit China in the near future.
A. that
B. this
C. which
D. where
68. Remember that the less you buy, _______ you are likely to waste.
A. less
B. the less
C. fewer
D. the fewer
69. We _______ doing business with your company in the future.
A. put up with
B. come up with
C. make up for
D. look forward to
70. _______ offering legal services, they help businesses establish their online presence.
A. In case of
B. As long as
C. In addition to
D. In time of
71. Her years at the college were important as she was _______ to many different cultures.
A. related
B. attended
C. concerned
D. exposed
72. All of them were _______ about their personal ability to change their lives.
A. confident
B. believed
C. dealt
D. trusted
73. You can _______ use of small business loans to start a new business or expand an existing one.
A. take
B. turn
C. make
D. offer
74. You did well on the last project, but there’s still _______ for improvement.
A. way
B. room
C. approach
D. passage
75. Everyone is trying to _______ how the fire started.
A. figure out
B. put out
C. look out
D. throw out
76. It was not until he arrived at the railway station _______ he realized he had left his ticket at home.
A. after
B. since
C. where
D. that
77. I won’t _______ those children to make any noise in my house!
A. allow
B. cause
C. have
D. make
78. They _______ the government for not taking action as soon as possible.
A. warned
B. criticized
C. threatened
D. urged
79. I believe that I am ______ for the position because of my academic background and work experience.
A. qualified
B. demanded
C. accepted
D. satisfied
80. I have a room _______ for the second semester of this school year.
A. expensive
B. reliable
C. possible
D. available
Part IV Cloze (15 minutes)
Directions: There are 20 blanks in the following passage. For each blank there are four choices marked A), B), C) and D). You should choose the ONE that best fits into the passage.
Then mark the corresponding letter on the Answer Sheet with a single line through
the center.
People often say that first impressions last, and this is no ___81____ in business. In fact, where business etiquette (礼节) is ___82____, first impressions may be even more important than we thought.
___83___ more cases, if both business people are male, then the ___84___ business etiquette is to shake hands on meeting. In some countries, a gentle handshake may be initiated, or replaced with a short bow from the shoulders. In Japan, this is also the ___85___. It’s always best to see what your foreign ___86___ acts first if you’re unsure.
In places such as Latin America and Europe, a firm handshake ___87___ with a smile and direct eye ___88___ is considered proper business greeting etiquette.
In parts of the Middle East and Asia, good manners include a gentle handshake ___89___ by a greeting. In Muslim（穆斯林）countries across the world, you should never shake hands with your left hand, as it is considered ___90___.
Who you greet first will also ___91___ between cultures. In some instances, the most elderly person in the group should be met and greeted first. In other instances, the most senior business contact will be ___92___ first. However, if you’re not ___93___ what to do, the likelihood is that you’ll be ___94___ to others by your host. ___95___ addressing someone in business, formality is the best bet; ___96___ it would be considered good manners to use formal ___97___ such as Dr., Mr., Director or Engineer, if possible.
Meeting and greeting between men and women varies, ___98___ on country and culture. In more Westernized cultures (Europe, Americas ___99___ Particular), handshakes between men and women are generally undertaken. In some instances, a man will merely greet a woman, and handshakes will only take place if the woman ___100___ her hand first.
81. A. wonder B. reason C. exception D. issue
82. A. concerned B. included C. dealt D. associated
83. A. On B. under C. With D. In
84. A. convinced B. accepted C. believed D. determined
85. A. case B. instance C. circumstance D. condition
86. A. employee B. individual C. employer D. counterpart
87. A. accompanied B. accompany C. accompanying D. accompanies
88. A. connection B. contact C. touch D. attention
89. A. followed B. follow C. follows D. following
90. A. formal B. unclean C. confused D. important
91. A. alter B. adapt C. modify D. vary
92. A. spoken B. told C. addressed D. talked
93. A. sincere B. careful C. sure D. doubt
94. A. introduced B. reached C. moved D. permitted
95. A. Before B. Until C. After D. When
96. A. therefore B. moreover C. but D. although
97. A. codes B. titles C. ranks D. positions
98. A. focusing B. deciding C. turning D. depending
99. A. for B. on C. in D. with
100. A. uses B. provides C. passes D. offers
Part V Writing (25 minutes)
Directions:For this part you are required to write a letter based on the following information given in Chinese. Remember to write your letter in the space given on Answer Sheet. 说明：假设你是项目经理Jane Hart。根据以下内容给John Smith 先生写一封信。写信时间为2013年5月5日，信的内容包含：
1)感谢他上周发来的邮件；
2)告诉他工程进度始终是在按照合同规定的时间进行；
3)对当地员工的培训还未完成，预计下月底可结束；
4)随信附上一份参加培训的员工名单。
请注意信函格式！
2017年成人高考专升本英语真题及参考答案 第1卷(选择题，共125分) I.Phonetics ( 5 points) Directions:In each of the following groups of words, there are four underlined letters or letter combinations marked A, B, C and D. Compare the underlined parts and iden-tify the one that is different from the others in pronunciation. Mark your answerby blackening the corresponding letter on the Answer Sheet. 1. A. penalty B. moment C. quarrel D. absent 2. A. sympathy B. material C. courage D. analysis 3. A. starvation B. suggestion C. satisfaction D. situation 4. A. donkey B. turkey C. money D. obey 5. A. revise B. consist C. advertise D. visit Ⅱ. Vocabulary and Structure ( 15 points ) Directions : There are 15 incomplete sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose one answer that best completes the sentence and blacken the corresponding letter on the Answer Sheet. 6. Jonathan and Joe left the house to go for__ after supper. A. walk B. the walk C. wallks D. a walk 7. He pointed at the new car and asked, "___ is it? Have you ever seen it before?" A. Why B. Where C. Who D. Whose
2016年成人高考《专升本政治》模拟试题（3） 一、选择题：1～40小题。每小题2分。共80分。在每小题给出的四个选项中。选出一项最符合题目要求的。 1.马克思主义哲学的直接理论来源是() A.古希腊罗马哲学 B.德国古典哲学 C.17世纪英国哲学 D.18世纪法国唯物主义 2.“观念的东西不外是移人人的头脑并在人的头脑中改造过的物质的东西而已”，这是() A.主观唯心主义观点 B.客观唯心主义观点 C.庸俗唯物主义观点 D.辩证唯物主义观点 3.在内容和形式的矛盾运动中() A.内容总是落后于形式的变化 B.内容活跃易变，形式相对稳定 C.形式决定内容，内容反作用于形式 D.内容相对稳定，形式活跃易变 4.实践的最基本的形式是() A.处理社会关系的实践活动 B.改造自然的生产实践活动 C.科学实验活动 D.改造世界的物质性活动 5.划分阶级的根本标准是() A.思想观念和信仰不同 B.在社会历史发展中所起的作用不同 C.政治态度和政治立场不同 D.对生产资料的关系不同所造成的经济地位不同 6.我国现阶段社会的主要矛盾是() A.无产阶级和资产阶级的矛盾 B.先进的社会制度同落后的科学文化的矛盾 C.先进的生产关系同落后的生产力之间的矛盾 D.人民日益增长的物质文化需要同落后的社会生产之间的矛盾 7.关于人性问题，下列选项中正确的是() A.人性本善 B.人性本恶 C.人性有善有恶 D.人性是在社会实践中形成的 8.人民军队的宗旨是() A.打仗 B.做群众工作 C.生产建设 D.全心全意为人民服务
9.1927年后，中国共产党在统一战线问题上的主要错误表现在() A.对待民族资产阶级的问题上 B.对待小资产阶级的问题上 C.对待富农的问题上 D.对待地主阶级的问题上 10.邓小平理论形成的时代要求是 A.中国改革开放的实践 B.中国社会主义建设的经验教训 C.解放思想、实事求是思想路线的确立 D.时代主题的转换和新技术革命浪潮的兴起 11.80多年来我们党进行的一切奋斗，归根到底都是为了() A.最广大人民的根本利益 B.发展先进生产力 C.发展先进文化 D.巩固执政地位 12.社会主义初级阶段的主要矛盾决定的中心任务是() A.经济体制改革 B.政治体制改革 C.经济建设 D.对外开放 13.提出社会主义初级阶段党的基本路线是在() A.党的十二大 B.党的十三大 C.党的十四大 D.党的十五大 14.科学发展观就是() A.两个文明一起抓 B.经济社会共同发展 C.人的全面发展 D.以人为本、全面、协调、可持续的发展 15.社会主义初级阶段的分配制度是() A.以按劳分配为主体，多种分配方式并存 B.以按资分配为主，其他分配方式为辅 C.以个体劳动收入分配为主，其他收入分配方式为辅 D.以劳动力价值收入分配为主，其他收入分配方式为辅 16.十七大报告指出深化政治体制改革必须坚持() A.正确经济方向 B.正确政治方向 C.正确文化方向 D.正确社会方向 17.20世纪50年代初由中、印、缅三国共同倡导的是() A.和平共处五项原则 B.不结盟运动
专升本《成本会计学》模拟题试卷 一. （共 78 题,共 156 分） 1. 正确计算产品成本，应该做好的基础工作是( )。（2 分） A.确定成本计算对象 B.正确划分各种费用界限 D.建立健全原始记录★检 查答案标准答案： D 2. 下列各项属于企业费用要素的是( )。（ 2 分） A.制造费用 B.期间费用 D.生产成本★检查答案标 准答案： C 3.狭义的在产品是指 ( ) 。（ 2 分） A.需进一步加工的半成品 B.正在车间加工的在产品 D.尚未入库的产成品★检 查答案标准答案： B 4. 在不单独核算废品损失的企业中，回收废品残料时应借记“原材料”账户，贷记()。（2分） A.“基本生产成本”账户 B.“管理费用”账户 D.“废品损失”账户★检 查答案标准答案： A 5. 适用于季节性生产的车间分配制造费用的方法是（）。（2分） A.生产工时比例法 B.生产工人工资比例法 D.年度计划分配率分配法 ★检查答案标准答案： D
6. 辅助生产费用交互分配后的实际费用应在有关单位之间进行分配，有关单位是指( )。（ 2分） A.辅助生产车间以外的各受益单位 B.所有受益单位 D.各基本生产车间★检查 答案标准答案： A 7. 简化的分批法适用的企业生产特点是( ) 。（ 2 分） A.产品批数繁少，且未完工批数也较少 B.产品批数繁少，且完工批数也较少 D.产品批数繁多，且完工批数也较多 ★检查答案标准答案： C 8. 实务中被广泛采用的标准成本是( )。（ 2 分） A.基本标准成本 B.理想标准成本 D.现实标准成本★检查答 案标准答案： D 9. 企业联产品的成本计算一般采用( )。（ 2 分） A.定额法 B.分类法 D.分步法★检查答案标准 答案： B 10.在标准成本法下，计算价格差异的基础是（）。（2分） A.标准价格 B.标准数量 D.实际数量★检查答案标 准答案： D 11.成本核算工作的要求有 ( )。（ 2 分） A.做好各项基础工作 B.加强成本控制与考核
山东省 2019 年普通高等教育专升本统一考试英语试题 本试卷分为策I 卷和策II 卷两部分,共12 页。满分100 分。考试用时120 分钟。考试结束后，将本试卷和答题卡一并交回。 注意事项： 1.答题前，考生务必用毫米黑色签字笔将自己的姓名、考生号、座号填写到试卷规 定的位置上，并将姓名、考生号、座号填（涂）在答题卡规定的位置。 2.第Ⅰ卷每小题选出答案后，用2B铅笔把答题卡上对应题目的答案标号涂黑；如需改动，用橡皮擦干净后,再选涂其他答案标号，答在本试卷上无效。 3.第Ⅱ卷答题必须用毫米黑色签字笔作答，答案必须写在答题卡各题目指定区域内相应的位置；如需改动,先划掉原来的答案,然后再写上新的答案；不能使用涂改液、胶带纸、修正带。不按以上要求作答的答案无效。 第Ⅰ卷 PartⅠ Listening Comprehension.(1 point each,20 points) Section A Directions: In will section, you will hear 8 short conversations. 41 the end of each conversation, a question will be asked about what was said. The conversation and the question will be read only once. After each question there will be a pause, During the peruse, you must read the four suggested answers marked A) B) C) and D), and decide which is the best answer Then blacken the corresponding letter on the Answer Sheet . Short Conversations 1. A. His car was hit by anothercar. B.H e was hurt while involved insports. C.He fell down somestairs, D.While crossing a street he was hit by acar.
二、多项选择题： BBBB 1. 编制资产负债表时，可直接根据总分类账户余额填列的项目有（DE）。D.其他应付款 E.短期借款 CCCC 2. 财务费用是指企业为筹集生产经营所需资金而发生的费用，包括（AC）。A.利息支出 C.金融机构手续费 3.财务报表按照编制主体不同可分为（CD）。C.个别财务报表 D.合并财务报表 4.财务报表的信息质量要求有（ABCDE）。 A.客观性要求 B.相关性要求 C.可比性要求 D.实质重于形式要求 E.谨慎性要求 5.财务报表按其编报时间不同，可分为（CD）。C.年度报表 D.中期报表 6.财务报表的要求有（ABCDE）。A.客观性要求B.相关性要求 C.可比性要求D.实质重于形式要求 E.谨慎性要求 DDDD 7.对账包括（CDE）。 C.账簿与凭证核对D.账簿与账簿核对E.账簿与实物核对 FFFF 8.费用的发生可能会引起（ACD）。 A.所有者权益的减少C.负债的增加 D.资产的减少 GGGG 9.关于“本年利润”账户，下列说法正确的是（ABCD）。 A.借方登记期末转入的各项费用 B.贷方登记期末转入的各项收入 C.贷方余额为本年实现的利润额 D.借方余额为本年发生的亏损额 10.根据《中国注册会计师职业道德基本准则》，注册会计师在执行业务中必须遵守（ABCD）原则。 A.独立 B.客观 C.公正 D.廉洁 JJJJ 11.借贷记账法中的“借”字表示（ABCD）。A.资产的增加 B.负债的减少C.收入的转销 D.费用成本的增加 12.借贷记账法下的试算平衡公式有（CD）。 C.全部账户借方发生额合计=全部账户贷方发生额合计 D.全部账户借方余额合计=全部账户贷方余额合计 13.记账凭证必须具备的基本内容包括（AB） A.填制凭证的日期 B.凭证编号及经济业务内容提要 KKKK 14.会计方法应包括（ABCDE）。 A.会计核算方法 B.会计分析方法 C.会计预测方法 D.会计决策方法 E.会计考评方法 15.会计核算是指会计工作收集、加工，储存和揭示会计信息的过程，这个过程由以下几个环节构成（ABCD）。 A.确认 B.计量 C.记录 D.报告 16.会计计量的属性有（ABCDE）。A.历史成本 B.重置成本C.可变现净值 D.现值E.公允价值 17.会计核算方法包括（ABCDE）。A.成本计算 B.编制财务报表C.填制和审核凭证 D.登记账簿E.财产清查 18.会计确认包括（AC）。A.初次确认 C.再确认 19.会计核算的基础有（AB）。 A.权责发生制 B.收付实现制 20.会计工作组织形式包括（AB）。A.集中核算 B.非集中核算 21.会计分录的基本内容有（ABC）。 A.应记账户的名称B.应记账户的方向C.应记账户的金额 22.会计凭证按其填制程序和用途不同，可以分为（AB）。A.原始凭证 B.记账凭证 LLLL 23.利润表中的“营业收入”应根据（AB）之和来填列。A.主营业务收入 B.其他业务收入 MMMM 24.每一笔会计分录都包括（ABC）。 A.账户名称 B.记账方向C.金额 25.某车间领用材料一批，价值36 000元，直接用于产品生产，做会计分录时，应使用的会计科目有（CD）。 C.原材料 D.生产成本 QQQQ 26.企业的留存收益包括（BCD）。 B.资本公积 C.未分配利润 D.盈余公积 27.企业实现的净利润应进行下列分配（CDE）。C.提取法定盈余公积金D.提取任意盈余公积金E、向投资人分配利润 28.企业分配工资费用时，应贷记“应付职工薪酬”科目，借记以下有关科目（ABCD）。 A.生产成本 B.制造费用 C.管理费用 D.销售费用 29.企业会计人员的主要权限有（ABE）。 A.有权要求本单位有关部门、人员认真执行国家批准的计划、预算 B.有权参与本单位编制计划、制定定额、签订经济合同等工作 E.有权监督、检查本单位有关部门的财务收支、资金使用和财产保管、收发、计算、检验等情况 30.企业会计人员的主要职责有（ABCD）。 A.进行会计核算 B.实行会计监督 C.拟定本单位办理会计事务的具体办法 D.参与拟定经济计划、业务计划，考核、分析预算、财务计划的执行情况 31.企业会计实务中,必须采用订本式的账簿有（ACDE）。 A.固定资产总账 C.库存现金日记账D.银行存款日记账E.原材料总账 32.权责发生制要求（AB）。 A.凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为当期的收入和费用，计入利润表. B.凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。 33.确定存货账面结存数量的方法有（AB）。A.永续盘存制 B.实地盘存制 34.确定存货单价的方法有（ABC）。 A.加权平均法 B.个别计价法C.先进先出法 SSSS 35.设置会计科目应遵循的原则有(ACD)。A.将统一性与灵活性结合起来 C.结合会计对象的特点D.保持相对稳定性 36.设置会计机构应考虑的因素包括（ABC）A.单位规模的大小B.经济业务和财务收支的繁简C.经营管理的要求 37.所有者权益的构成项目有（A B C E）。 A.实收资本B.资本公积C.盈余公积 E.未分配利润 38.收入的取得可能会影响下列哪些会计要素（ABDE）。A.资产B.负债 D.所有者权益 E.利润 TTTT 39.投资者投入的资本，依据投资者的身份不同可以是（ABCE）。 A.国家资本金 B.个人资本金 C.法人资本金 E.外商资本金 XXX
专升本《基础会计》真题(1) 一、单项选择题 1、划分一次凭证和累计凭证的主要依据是（） A、凭证的来源 B、凭证填制的人员 C、凭证填制的手续 D、凭证反映的经济内容 2、会计的基本只能是（） A、计算和分析 B、计划和考核 C、反映和控制 D、预测和决策 3、“本年利润”账户10月31日贷方余额280，000元表示（） A、截止该日的本年末分配利率 B、截止该日的本年累计净利润 C、截止该日的本年累计主营业务利润及其他业务利润 D、本月经营成果 4、发现记账凭证所填金额大于应记金额，但所用会计科目末错，若已过账，可以采用（）更正 A、红字冲销法 B、划线更正法 C、补充登记法 D、平行登记法 5、银行存款日记账必须采用（） A、活页帐 B、卡片账 C、订本账 D、多栏账 6、限额领料单是一种（） A、一次凭证 B、累计凭证 C、单式凭证 D、汇总凭证 7、银行存款余额调节表示是（） A、查明银行和本单位未达帐项情况的表格 B、通知银行更正错误的依据 C、调整银行存款账簿记录的原始凭证 D、更正本单位银行存款日记账记录的依据 8、下列单据中不能作为记账用原始凭证的是（） A、收料单 B、领料单 C、退料单 D、材料请购单 9、各种会计核算形式最主要的区别是（）不同 A、账簿组织 B、记账程序 C、登记总账的依据和方法 D、记账方法 10、对应收款项计提坏账准备，遵循的会计原则是（） A、历史成本原则 B、谨慎原则 C、收付实现原则 D、配比原则 二、多项选择题 1、下列项目中，属于资产账户的有（） A、预收账款 B、应收利息 C、应收账款 D、预付账款 E、累计折旧 2、会计核算的基本前提主要有（） A、会计主体 B、持续经营 C、会计分期 D、货币计量 E、实质重于形式 3、在借贷记账法下，“贷”表示（） A、资产增加 B、收入增加 C、费用减少 D、负债减少 E、所有者权益增加 4、下列账户中，能与“主营业务收入”发生对应关系的账户是（） A、库存现金 B、银行存款 C、应收账款 D、预收账款 E、本年利润 5、全面清查一般在（）时进行 A、季度终了 B、年度终了 C、单位合并 D、单位改变隶属关系 E、进行清查核资 三、判断题 1、任何经济业务的发生都不会破坏会计等式的平衡关系。 2、所有者权益是指企业投资者对企业资产的所有权。 3、原始凭证式有会计部门填制的，是等级登记账簿的直接依据。 4、生产成本明细账的格式一般采用多栏式。 5、编制科目汇总表，可以简化总账的登记工作，同时也便于了解经济业务内容
单选题 1(2分)、 2 Reading ____ the mind only with materials of knowledge; it is thinking that makes what we read ours. A、 rectifies B、 prolongs C、 minimizes D、 furnishes 参考答案：D 2(2分)、 2 I fell and hurt myself while I ________ basketball yesterday. A、 was playing B、 am playing C、 play D、 played 参考答案：A 3(2分)、 2 We’ve missed the last bus. I’m afraid we have no ________ but to take a taxi. A、 way B、 choice C、 possibility D、 selection 参考答案：B 4(2分)、 Measles(麻疹) ________ a long time to get over. A、 spend B、 spends
take D、 takes 参考答案：D 5(2分)、 2 He asked the waiter ________ the bill. A、 on B、 of C、 for D、 after 参考答案：C 6(2分)、 When you go to the doctor he asks you to describe your ____ so that he can make a diagnosis (诊断). A、 indications B、 signs C、 symbols D、 symptoms 参考答案：D 7(2分)、 2 I forgot to return the book to you yesterday. So I _____________today. A、 might do it B、 must do it C、 had to do it D、 must have to do it 参考答案：B 8(2分)、 2 The electric fan has blown away the terrible smell in the hall, ______?
管理会计（专升本）模拟题 一判断（共15题） 1. 贡献式损益表的中间指标是贡献毛益，相对的，职能式损益表的中间指标是营业毛利。（）( ) . 2. 在短期经营决策中，所有的固定成本或折旧费都属于沉没成本。（）( ) . 3. 酌量性固定成本是指通过管理当局的决策行动不能改变数额的固定成本。（）( ) . 4. 用变动成本法计算产品成本时，对固定性制造费用的处理时，将其作为期间费用，全额列入利 润表。（）( ) . 5. 在多品种的条件下，若其他因素不变，提高边际贡献率较大的产品的销售比重，就可以降低综 合的盈亏平衡销售额。（）( ) . 6. 管理会计与财务会计同属现代会计的两大分支，因此，两者在信息特征及信息载体、方法体系 及观念取向等方面是一致的。（）( ) . 7. 完全成本法下，固定生产成本不可能转化为存货成本或销货成本。（）( ) . 8. 实现目标利润的销售量的计算公式是：（）( ) . 9. 当其它因素不变，目标利润单独变动时，会使盈亏临界点发生相应变动，但不会改变实现目标 利润的销售量。（）( ) . 10. 在历史资料分析法的具体应用方法中，计算结果最为精确的方法是回归直线法。（）( ) . 11. 在“是否接受低价追加订货的决策”中，如果追加订货量大于剩余生产能力，必然会出现与冲击 正常生产任务相联系的机会成本。（）( ) . 12. 固定成本的“固定性”只是指在一定范围内成本的数额不变。（）( ) . 13. 管理会计工作可以不受公认的会计准则的约束。（）( ) . 14. 从工作侧重点讲，管理会计可称为“内部会计”，财务会计可称为“外部会计”。（）( ) . 15. 当特殊订货不冲击本期生产销售任务，又不要追加专属成本时，只要特殊订货的单价大于该产
2018年成人高考专升本英语考试真题及答案 )125分第Ⅰ卷(选择题，共 I. Phonetics(5 points） Directions: In each of the following groups of words, there are four underlined letters or letter combinations marked a, b, and https://www.doczj.com/doc/b218257933.html,pare the underlined parts and identify the one that is different from the others in pronunciation. Mark your answer by blackening the corresponding letter on the Answer Sheet. 1.A.capt ai n B.sust ai n C.cont ai n D.ret ai n 2.A.pen sion B. mis sion C.ten sion D.revi sion 3.A.actr e ss B.busin e ss C.exc e ss D.endl e ss https://www.doczj.com/doc/b218257933.html, b ination B.climbing C.bam b oo D.am b ition 5.A.bl ew B.cr ew C.s ew D.J ew II. Vocabulary and Structure( 15 points) Directions: There are 15 incomplete sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose one answer that best completes the sentence and blacken the corresponding letter on the Answer Sheet. 6. asked two passers-by how to get to the new railway station, but of them knew it. A.none B.either C.neither D.both 7. —The boss wants to talk to you. He seems unhappy with your performance. —Oh,I be in trouble. I hope he won't fire me. A.must B.can C.should D. would 8. my daughter reaches the age of eighteen she can apply for driving license. A.Unless B.Because C.Since D.Once 9. I'll consider Ms. Smith tonight, but I am not sure if I have the time. A.to see B.seeing C.to have seen D.see 10. The train to arrive at 11: 30, but it was an hour late. A.was supposed B.is supposed C.supposes D.supposed 11. Bob doesn't look his age. I think he's somewhere . A. in forty B. in forties C. in his forty D. in his forties 12. I feel very excited the thought of joining my family in a week. A.on B.for C.at D.in 13. a hotel, we looked for somewhere to have dinner. A. Finding B.Having found C.We finding D.We found
2013年中级会计职称考试真题卷 ?本卷共分为2大题50小题，作答时刻为180分钟，总分100分，60分及格。 一、单项选择题（共25题，每题2分。每题的备选项中，只要一个最契合题意） 1.国有财物监督管理机构对国有独资公司，有权任免的是__。 A．副董事长 B．总经理 C．总管帐师 D．总工程师 参考答案：A [解析]本题查核点是国有财物的监督管理。对国有独资公司，任免其董事长，副董事长、董事，并向其提出总经理、副总经理、总管帐师等的任免主张。 2.2005年3月，甲、乙、丙三人别离出资2万元、2万元、1万元建立甲合伙企业，并约好按出资份额分配和分担损益。8月，甲合伙企业为乙企业的告贷供给担保；12月因乙企业无偿债才能，甲合伙企业承当确保职责，为乙企业付出1万元。12月底，甲提出退伙要求，乙、丙赞同。经结算，甲合
伙企业净财物为3万元。根据《合伙企业法》的规则，应交还甲的产业数额是__。 A．2万元 B．1.2万元 C．1万元 D．0.8万元 参考答案：B [解析]本题查核点是合伙损益分配准则。本题甲、乙、丙三 人约好按出资份额(2:2:1)分配和分担损益，则应交还甲的产 业数额是3÷5×2＝1.2(万元)。 3.根据我国《担保法》的规则，以企业债券进行质押的，质押合同收效的时刻是__。 A．主合同签定之日 B．质押合同签定之日 C．将债券交给质权人之日 D．处理出质挂号之日 参考答案：C [解析]本题查核点是权力质押。以汇票、支票、本票、债券、存款单、仓单、提单出质的，质押合同自权力凭据交给之日起收效。
4.某外国出资者并购境内企业建立外商出资企业，拟定的注册资本为600万美元，其出资总额的限额是__。 A．600万美元 B．1200万美元 C．1500万美元 D．1800万美元 参考答案：C [解析]本题查核点是外国出资者并购境内企业的出资总额。注册资本在500万美元以上至1200万美元的，出资总额不得超越注册资本的2.5倍。 5.公司改动称号的，应当请求改动挂号，其间请日期是__。 A．自改动抉择或许抉择作出之日起10日内 B．自改动抉择或许抉择作出之日起20日内 C．自改动抉择或许抉择作出之日起30日内 D．自改动抉择或许抉择作出之日起60日内 参考答案：C [解析]本题查核点是公司的改动挂号。公司改动称号的，应当自改动抉择或许抉择作出之日起30日内请求改动挂号。6.关于产业租借的转租问题，下列说法正确的是__。
2016年成人高考专升本政治考试真题及参考答案 一、选择题：1～40小题。每小题2分，共80分。在每小题给出的四个选项中。选出一项最符合题目要求的。 1.世界观是( ) A.人们对人生的总体看法和根本观点 B.人们对自然界的总体看法和根本观点 C.人们对整个世界的总体看法和根本观点 D.人们对社会的总体看法和根本观点 答案：C 2.哲学基本问题的第二方面内容是( ) A.自然和社会有无同一性的问题 B.时间和空间有无同一性的问题 C.物质和运动有无同一性的问题 D.思维和存在有无同一性的问题 答案：D 3.列宁的物质定义表明，物质的唯一特性是( ) A.客观实在性 B.空间广延性 C.无限多样性 D.客观规律性 答案：A 4.“不积跬步，无以至千里;不积小流，无以成江海。”这句话体现的哲学道理是( ) A.矛盾是事物发展的动力 B.量变是质变的必要准备 C.现象是事物本质的表现 D.实践是检验真理的标准 答案：B
A.认识归根到底是从实践中获得的 B.每个人的认识都依赖于直接经验 C.书本知识并不是从实践中获得的 D.只要参加实践就能获得正确认识 答案：A 6.在认识论上，一切唯物主义都坚持( ) A.实践论 B.反映论 C.矛盾论 D.先验论 答案：B 7.真理的相对性是指真理的( ) A.客观性、无限性 B.客观性、一元性 C.有条件性、有用性 D.有条件性、有限性 答案：D 8.在社会物质生活条件中，对社会历史发展起决定作用的是( ) A.地理环境 B.人口数量 C.生产方式 D.人口素质 答案：C 9.社会形态是( ) A.经济基础和上层建筑的统一 B.生产力和生产关系的统一 C.自然界和人类社会的统一 D.社会存在和社会意识的统一
一、计算分析题（80 分） 1、某企业 1 月份发生下列经济业务（不考虑相关税费）： （1）本月购入材料共计7000 元，将于本季度末支付。 （2）销售产品一批，计货款20000 元，当即收到15000 元存入银行，其余货款暂欠。 （3）以银行存款预付1-6 月份固定资产租金6000 元。 （4）收到上月份的应收货款9000，存入开户银行。 （5）收到购货单位预付的购货款8000 元，存入开户银行，下月交货。 （6）以库存现金支付管理部门办公用品费150 元。 （7）本月用电150000 度，每度电0.80 元，计120000 元，以银行存款支付100000 元。其余款暂欠。 16［不定项选择题］按收付实现制计算，该企业 1 月份的收人为（）元。 A. 20000 B.32000 C.106150 D.128150 参考答案：B 参考解析：按收付实现制计算，该企业 1 月份的收入=15000+9000+8000=32000（元）。17［不定项选择题］按收付实现制计算，该企业 1 月份的费用为（）元。 A. 20000 B.32000 C.106150 D.128150 参考答案：C 参考解析：按收付实现制计算，该企业 1 月份的费用=6000+150+100000=106150（元）。18［不定项选择题］按权责发生制计算，该企业 1 月份的收入为（）元。 A. 20000 B.32000 C.106150 D.128150 参考答案：A 参考解析：A按权责发生制计算，该企业1月份的收入为20000 元。 19［不定项选择题］按权责发生制计算，该企业 1 月份的费用为（）元。 A. 20000 B.32000 C.106150 D.128150 参考答案：D 参考解析：按权责发生制计算，该企业 1 月份的费用=7000+1000+150+120000=128150（元）。 2、有 某机械厂200X 年 5 月发生下列经济业务： （1）仓库发出材料及其用途如下：生产 A 产品领用甲材料4000 千克，乙材料2000 千克；生产 B 产品领用甲材料3000 千克，乙材料1500 千克；车间一般性消耗领用丙材料800 千克；厂部一般性消耗领用丙材料400 千克。甲材料每千克10 元，乙材料每千克20 元，丙材料每千克50 元。 （2）分配并结转本月应付职工工资150000 元，其中 A 产品生产工人工资60000 元，B 产品生产工人工资40000 元，车间管理人员工资20000 元，厂部管理人员工资30000 元。 （3）按工资总额的14%计提职工福利费21000 元。 （4）计提本月份固定资产折旧费16000元，其中生产车间10000元，厂部6000 元。 （5）用银行存款支付固定资产修理费3200 元。 （6）用银行存款12000 元支付厂部办公用房屋租金。 （7）用银行存款支付厂部购买办公用品费3000 元。 （8）按生产工人工资比例分配并结转本月制造费用。 （9）A 产品2000 件全部完工并验收入库， B 产品全部未完工，计算并结转完工产品成本。 要求： （1）根据上述经济业务，编制会计分录。 （2）登记“生产成本”和“制造费用”总账账户如下面两表所示。
2007年河南省普通高等学校 选拔优秀专科毕业生进入本科阶段学习考试 公共英语试卷 题号ⅠⅡⅢⅣⅤⅥ总分核分人 分数 Part Ⅰ Word Formation (10 points) 得分评卷人 Directions:There are 10 incomplete statements i n this part. Y ou should fill in each blank with the proper form of the given word, and write the right answer in the brackets“ 【】”． 【】1.All the men were under heavy ____ working day and night (press). 【】2.The young industrial engineer d id everything in a ____ way (leisure) 【】3.These activities help to greatly ____ the ties among the club members (strong). 【】4.She repeated his name ____, too shocked to say more (help). 【】5.Many foreign words and phrases h ave the English language (rich). 【】6.Nowadays, we are in a very business environment (competition). 【】7.As a college student, you should aim for an ____ of knowledge well beyond your area of specialization (expand). 【】8.In our ____, the laboring people are masters of country (social). 【】9.She is always ____ to help others (will). 【】10.His stories written in her later years were not interesting because of his ____ of imagination (poor). 得分评卷人 .
2013年度全国会计专业技术资格考试 中级会计资格 中级会计实务试题本 （本试题包括客观试题和主观试题两部分） 一、单选选择题（本类题共15小题，每小题1分，共15分。每小题备案答案在，只有一个符合题意的正确答案。请将悬点的答案，按答题卡要求，用2B铅笔填涂答题卡中相应信息点。多选、错选、不选均不得分） 1.2013年1月1日，甲公司某项特许使用权的原价为960万元，已摊销600万元，已计提减值准备60万元。预计尚可使用年限为2年，预计净残值为零，采用直线法按月摊销。不考虑其他因素，2013年1月甲公司该项特许使用权应摊销的金额为（）万元 A.12.5 B.15 C.37.5 D.40 答案：A 【解析】2013年1月甲公司该项特许使用权应摊销的金额=（960-600-60）/2/12=12.5（万元） 【试卷点评】本题考核“无形资产的摊销”知识点。 2.甲公司某项固定资产已完成改造，累计发生的改造成本为400万元，拆除部分的原价为200万元。改造前，该项固定资产原价为800万元，已计提折旧250万元，不考虑其他因素，甲公司该项固定资产改造后的账面价值为（）万元。 A.750 B.812.5 C.950 D.1000 【答案】B 【答案解析】该项固定资产被替换部分的账面价值=200-200/800×250=137.5（万元），固定资产更新改造后的账面价值=800-250-137.5+400=812.5（万元）。 3.2012年12月31日，甲公司库存丙材料的实际成本为100万元。不含增值税的销售价格为80万元，拟全部用于生产1万件丁产品。将该批材料加工厂丁产品尚需投入的成本总额为40万元。由于丙材料市场价格持续下降，丁产品每件不含增值税的市场价格由原160元下降为110元。估计销售该批丁产品将发生销售费用及相关税费合计为2万元。不考虑其他因素，2012年12月31日。甲公司该批丙材料的账面价值应为（）万元。 A.68 B.70
铜陵学院专升本会计专业考试大纲 第一部分会计学基础（占60%）参考书目：会计学基础（安徽大学出版社，朱继民、魏朱宝主编，第四版）《会计学基础》考试大纲 第一章绪论 一、考试要求 本章阐述会计的基本理论问题。学习本章，要求了解会计发展的主要阶段，掌握每个阶段时间点；了解会计的涵义，掌握会计核算的特点；了解会计循环的步骤，掌握会计核算方法；了解会计的职能，掌握会计的基本职能；了解产品制造业的资金运动，掌握会计对象、财务报告目标；在理解会计信息质量要求、会计基本假设的基础上，掌握可比性要求、谨慎性要求、会计假设的相关内容；学习会计基础时，应掌握权责发生制及其应用。 二、考核内容 （一）会计与社会环境 1、会计发展的主要阶段 2、会计的涵义 （二）会计的基本概念 1、会计的职能 2、会计对象 3、会计目标 （三）会计的假设与会计基础 1、会计基本假设 2、会计基础 （四）会计信息质量要求 1、可靠性 2、相关性 3、可理解性 4、可比性 5、实质重于形式 6、重要性 7、谨慎性 8、及时性 （五）会计循环 1、会计程序（会计确认、计量、记录与报告） 2、会计循环 第二章会计要素与会计等式 一、考试要求： 本章阐述会计核算的基本原理。学习本章要求理解我国企业会计要素的划分，重点理解和掌握每个会计要素的的涵义及其之间的关系，掌握经济业务的发生对会计等式中各会计要素的影响，了解会计等式的意义。 二、考核内容 （一）会计要素 1 、资产 2 、负债 3 、所有者权益 4 、收入 5 、费用 6 、利润 （二）会计等式 1 、会计基本等式与扩展等式 2 、经济业务的发生对基本会计等式的影响
第一章英语；英语整体上看试卷一共分为六道大题，一是单项选择题；试题分析；一单项选择：20’；ishelpfulinlookingforajo；A.certificateB.grad eC.re；A.senseB.savingC.imforma；A.momentB.pointC.heartD.；4.Mymebysa yingthatIcould；A.discou 第一章英语 英语整体上看试卷一共分为六道大题，一是单项选择题共计20道20分；二是完型填空10道10分；三是阅读，分三个篇章，每个篇章5道选择，各2分，总计30分；四是用词的适当形式填空，10道10分；五是翻译(汉译英)，5道2 0分；六是写作10分；总计100分。 试题分析 一单项选择：20’ is helpful in looking for a job，but it doesn’t mean a job. A.certificate B.grade C.record D.debt A.sense B.saving C.imformation https://www.doczj.com/doc/b218257933.html,fort A.moment B.point C.heart D.face 4.My me by saying that I could win in the speech contest ,so I to ok part in it. A.discouraged B.encouraged C.courage D.asked 5.His new book to the top as the bestseller.
A.rocketed B.raised C.stayed D.reached 6.The president was invited to address the audience at the openin g Of the Olympic Games. A.ceremony B.speech C.meeting D.celebration 7.In some western is that blank cats will bring misforture to peo ple. A.superstar B.superpower C.superstitious D.superstition 8.The the cup from the table with any guest’s knowledge . A.reminded B.reduced C.refused D.removed A.looks B.sets C.symbolizes D.Seeks 10.Although we are of the same age,we height and weight. 11.Some soldiers are very his orders strictly. A.loyalty B.loyal C.faithfulness D.faith （损坏）. A.What B.whatever C.who D.whoever 13.All of those the peace conference were asked to sign their nam es on piece of cloth. A.attended B.preseted C.went D. was