2007年注册会计师考试英语加试题样及答案
1、Give a brief explanation for the following terms（10%）
（1）Journal entry
（2）Going concern
（3）Matching principle
（4）Working capital
（5）Revenue expenditure
2. Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content （10%）
（1）The double-entry system of accounting takes its name from the fact that every business transaction is recorded by （____）types of entries：1：（_____）entries to one or more accounts and2：credit entries to one or more accounts. In recording any transaction，the total dollar amount of the （______）entries must （_____）the total dollar amount of credit entries.
（2）Often a transaction affects revenues or expenses of two or more different periods，in these cases，an （_____）entries are needed to （_____）to each period the appropriate amounts of revenues and expenses. These entries are performed at the （_____）of each accounting period but （_____）to preparing the financial statements.
（3）Marketable securities are highly （_____）investments，primarily in share stocks and bounds，（____）can be sold （_____）quoted market prices in organized securities exchanges.
3.Translate the following Chinese statements into English （18%）
（1）财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。
纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。
（2）审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
4. Translate the following statements into Chinese （12%）
（1）Accounting principles are not like physical laws；they do not exist in nature，awaiting discovery man. Rather，they are developed by man，in light of what we consider to be the most important
objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.
（2）Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income，which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.
5. Multiple choice questions （choose the best for your answer）（10%）
（1）The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？
A. Making the adjustment entry for depreciation expenses twice；
B. Failure to recored interest accrued on a note payable；
C. Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；
D. Faillure to recored the earned portion of fees received in advance.
（2）How will net income be affected by the amortization of a discount on bonds payable？
A. Interest expense is increased，so net income is decreased；
B. Interest expense is decreased，so net income is increased；
C. Interest expense is increased，so net income is increased；
D. Interest expense is decreased，so net income is decreased；
（3）A stock dividend
A. Increase the debt-to-equity ratio of a firm；
B. Decrease future earnings per share；
C. Decrease the size of the firm；
D. Increase sharholder‘s wealth；
E. None of the above.
（4）A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999，an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100，its normal selling price. As a result of this error：
A. Income for 1999 is overstated；
B. Cost of sales for 2000 will be overstated；
C. Income for 2000 will be overstated；
D. Income for 2000 will not be affected.
E. None of the above.
（5）Using the data presented below，calculate the cost of sales for the BC Company for 1999.
Current ratio 3.5
Quick ratio 3.0
Current liabilities 12/31/1999 $600000
Inventory 12/31/1999 $500000
Inventory turnover 8.0
The cost of sales for the BC Company for 1999 was：
A. $1600000；
B. $2400000；
C. $3200000；
D. $6400000；
E. None of these.
（6）W Company computed the following items from its financial records for 1999：
Price-earning ratio 12
Pay-out ratio 0.6
Assets turnover ratio 0.9
The dividend yield on W‘s common stock for 1999 is ：
A. 5%
B. 7.2%
C. 7.5%
D. 10.2%
（7）the data about Accounts receivable of Newton Company for 1999 as follows：
Accounts receivable 12/31/1999 $150000
Allowance for uncollectible accounts 12/31/1999 5000（credit）
Bad debt expenses for the year 2000
During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700，What was the amount of accounts receivable written off as bad debts during 1999：
A. $1200
B. $1800
C. $2200
D. $2400
（8）Which one of the following items would likely increase earnings per share （EPS）of a corporation？
A. Declaration of a stock dividend；
B. Declaration of a stock split；
C. Purchase treasury stock；
D. A reduction in the amount of cash dividends paid；
E. None of above；
（9）The primary purpose for using an inventory flow assumption is to：
A. Parallel the physical flow of units merchandise；
B. Offset against revenue an appropriate cost of goods sold；
C. Minimize income taxes；
D. Maximize the reported amount of net income.
（10）Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：
A. $28000；
B. $23000
C. $33000；
D. $27000；
E. Some other amount
6. Bonds payable issue and recording interest expenses.（15%）
The ABC Company sold $600000 of its 9.5%，12 years bonds on April 1，2000，at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.
Required：
Prepare journal entries to record：
（1）The issue of the bonds on April 1，2000
（2）The first interest payment on October 1，2000
（3）The Amortization of premium or discount and interest expenses on December 31，2001.
7. Statement of Cash Flows （14%）
The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：
A. Depreciation expenses for the year，$90000；
B. Loss on sale of machinery used in operations was $2400；
C. Accounts receivable increased by $2000；
D. Accounts payable increased by $8400；
E. Patent amortization for the year was $14800；
F. Amortization of premium on bonds payable for the year was $4600.
Required
Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.
8. Determining Revenue and Capital Expenditures （11%）
The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.
Required：
You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and，if not，indicate why not and to which account the transaction should be charged. The three transactions as follows：
Item Date Amount Decription
1 01/03/00 $10000 Two-year service contract on office equipment
2 05/18/00 $38500 Sealing roof leaks over entire production plant
3 10/20/00 $48500 Purchase a crane for the assembly departement
参考答案
1. （1）Journal entry
A chronological record of transactions，showing for each transaction the debits and credits to be entered in specific ledger accounts.
（2）Going concern
An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.
（3）Matching principle
The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.
（4）Working capital
Current assets minus current liabilities
（5）Revenue expenditure
Any expenditure that will benefit only the current accounting period.
2. 每空1分，其中两个debit合计1分
（1）（two）。（debit）。（debit）。（equal）。
（2）（adjusting）。（assign）。（end）。（prior）
（3）（liquid）。（that）。（at）
3.题一10分，第一小段6分，第二小段4分。题二8分
（1）Financial statements show the financial position of a business and the results of its operations，presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers，for many different purposes.
Tax returns show the computation of taxable income，legal concept by tax laws and regulations. In many cases，tax laws are similar to generally accepted accounting principles，but substantial differences do exist.
（2）Auditors do not guarantee the accuracy of financial statements；they express only their expert opinion as to the fairness of the statements. However，CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
4.每小题6分，每小题包括三小句，每小句2分。
（1）会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规则。
（2）会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。
5.每小题选对1分
（1）C，（2）A，（3）B，（4）C，（5）C，（6）A，（7）C，（8）C，（9）B，（10）B
6.（1）全对4分，（2）全对5分，（3）全对6分
（1）Debit：cash 636000
Credit：Bonds payable 600000
Premium on bonds payable 36000
（2）Debit：Interest Expenses 28302
Premium on bonds payable 198
Credit：Cash 28500
（3）Debit：Interest Expenses 14137
Premium on bonds payable 113
Credit：Interest payable 14250
7.共6个调整数据，做对一个2分，合计数对2分，计14分。
Cash flows from operating activities：
Net income …………………………………………………………… $260000
Adjustment for non cash revenue and expenses：
Added （less）：depreciation ……………………………$90000
Loss on sale of machinery ……………$2400
Patent amortization …………………$14800
Amortization of premium on bond …。（$4600）$102600
Working capital changes：
Accounts receivable increase …………（$2000）
Accounts payable increase …………$8400 $6400
Cash flows from operating activities ………………………………$369000
8.项目1和项目3正确表述各4分，项目2正确表述3分。
Item 1：This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year，half of this expenses should be deferred to next year.
Item 2：This item is properly charged the account，because that is for regulative repairs.
Item 3：This item is not properly charged，because this expenditure is for increasing the efficiency of production and should be capitalized.
注册会计师考试试卷(doc 7页)
分） 11、《中华人民共和国会计法》规定，地方各级财政部门、国务院主管部门的遵循《会计法》的前提下，结合本地区、本部门的实际情况，可以自行制定本地区、本部门适用的会计制度。（） 12.可比性原则和一贯性原则，其目的都在于会计信息的相互可比；区别于两者所要求的会计信息的可比基础不同。（） 13.对于某一会计变更事项难于区分为会计估计变更还是会计政策变更时，通常做法是作为会计估计变更处理。（） 14.存货的成本与市价孰低法、从存货的整个周转过程来看，只起着调节不同会计期间利润的作用，并不影响利润总额减省。（） 15.根据国际会计准则的规定、判断一项租赁业务是不是融资租赁，取决于租赁资产的所有权最终是否转移，以及租期是否近似于租赁资产的可使用年限。（） 16.广告的目的在于维持、提高商标的价值，广告费用一般应当计入商标权成本。（） 17.采用分期收款方式销售商品时，应按每期收到款项的数额，在收款日确认销售收入的实现，并按全部销售成本与全部销售收入的比率，计算结转当期销售成本。（） 18.企业发生销售退回时，不论销售退回的商品是本年销售的还是以前年度销售的，均可冲减本年度的销售收入与成本。（）。 19.一般纳税企业购入货物支付的增值税，均应先通过“应交税金”科目进行核算，然后再将购入货物不能低扣的增值税进项税额从“应交税金”科目中转出。（） 20.在采用债务法的情况下，每期期未也可以根据累计发生的时间性差额乘以当期所得税率得出的数额减去递延税款期初余额，计算确定当期递延税款发生额，并据以进行帐务处理。（） 三、单项选择题（从每小题的备选答案中选出正确的一个答案，将其英文大写字母编号填入括号内。每小题1.5分，本题共12分）。 21.企业于19×4年7月1日发行5年期面值总额为600万元的债券，债券面年利率为10％，发行价格总额为700万元（债券发行费用略）。19×4年12月31日，该应付债券的帐面余额为（）万元。 A.600 B.690 C.700 D.760 22.某企业购进一台旧设备。该设备原帐面价值为100万元，累计折旧30万元，原安装费用10万元。该企业支付购买价款50万元，支付运杂费5万元，另外发生安装调试费用15万元。购进设备的原值为（）万元。 A.100 B.70 C.110 D.80
一．中古英语时期 ?Beowulf is the oldest poem in the English language, and the most important specimen (范例、典范)of Anglo-Saxon literature, and also the oldest surviving epic in the English language. ?The romance is a popular literary form in the medieval period（中世纪）. It uses verse or prose to sing knightly adventures or other heroic deeds. ?Geoffrey Chaucer, one of the greatest English poets, whose masterpiece, The Canterbury Tales（《坎特伯雷故事集》）,was one of the most important influences on the development of English literature. ?Chaucer is considered as the father of English poetry and the founder of English realism. 二．文艺复兴Renaissance ?Renaissance refers to the period between the 14th and mid-17th centuries. It marks a transition(过渡) from the medieval to the modern world. ?It started in Italy with the flowering of painting, sculpture（雕塑）and literature, and then spread to the rest of Europe. ?Humanism is the essence of Renaissance -----Man is the measure of all things. ?This was England’s Golden Age in literature. Queen Elizabeth reigned over the country in this period. The real mainstream of the English Renaissance is the Elizabethan drama. The most famous dramatists in the Renaissance England ? ?“Of Studies” is the most popular of Bacon’s 58 essays. ?Thomas More ——Utopia ?Edmund Spenser——The Faerie Queene 相关练习 ? 1. Which is the oldest poem in the English language? ? A. Utopia B. Faerie Queene ? C. Beowulf D. Hamlet ? 2. _____ is the father of English poetry. ? A. Edmund Spenser B. William Shakespeare ? C. Francis Bacon D. Geoffrey Chaucer ? 3. ____ is not a playwright during the Renaissance period on England. ? A. William Shakespeare B. Geoffrey Chaucer ? C. Christopher Marlowe D. Ben Johnson 三．莎士比亚William Shakespeare ?“All the world 's a stage, and all the men and women merely players.”——William Shakespeare ?William Shakespeare is considered the greatest playwright in the world and the finest poet who has written in the English language. Shakespeare understood people more than any other writers. He could create characters that have
注册会计师考试常见英语单词辅导
注册会计师考试必备——常见英语单词辅导（一） 企业会计准则目录Index for Accounting Standards for Business Enterprises Announced February 2006 Effective 2007 for Listed Companies 1. 企业会计准则－－－－－－－－-基本准则 （Accounting Standard for Business Enterprises - Basic Standard） 2. 企业会计准则第1 号－－－－－－－－-存货 （Accounting Standard for Business Enterprises No. 1 - Inventories） 3. 企业会计准则第2 号－－－－－－－－-长期股权投资 （Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） 4. 企业会计准则第3 号－－－－－－－－-投资性房地产 （Accounting Standard for Business Enterprises No. 3 - Investment properties） 5. 企业会计准则第4 号－－－－－－－－-固定资产 （Accounting Standard for Business Enterprises No. 4 - Fixed assets） 6. 企业会计准则第5 号－－－－－－－－-生物资产 （Accounting Standard for Business Enterprises No. 5 - Biological assets） 7. 企业会计准则第6 号－－－－－－－－-无形资产 （Accounting Standard for Business Enterprises No. 6 - Intangible assets） 8. 企业会计准则第7 号－－－－－－－－-非货币性资产 （Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
云南省曲靖市沾益区四中2019届高三英语9月入学考试试题 （考试时间：120分钟，满分：150分） 第Ⅰ卷（选择题） 第一部分：听力（共两节，满分30分） 第一节：（共5小题；每小题1.5分，满分7.5分） 听下面5段对话。每段对话后有一个小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷的相应位置。听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 1. What will the boy probably eat next? A. An apple. B. Vegetables. C. Chocolate cake. 2. When did Tom finish work? A. At 10:00. B. At 6:30. C. At 4:30. 3. What is the doctor’s advice? A. Come back in two days. B. Take some medicine. C. Stay home from school. 4. How does the woman feel? A. Surprised. B. Tired. C. Relaxed. 5. Who has been to Yellowstone National Park? A. The woman. B. The man’s uncle. C. The man’s sister. 第二节：（共15小题；每小题1.5分，满分22.5分） 听下面5段对话或独白。每段对话或独白后有几个小题，从题中所给的A、B、C三个选项中
2018年注册会计师考试《会计》应试试题两套及答案试题一 一、单项选择题 1.下列关于政府补助的说法，错误的是( )。 A.企业取得的与收益相关的政府补助，用于补偿以后期间费用或损失的，在取得时先确认为递延收益，然后在确认相关费用的期间计入当期营业外收入 B.与收益相关的政府补助应在其取得时直接计入当期营业外收入 C.与资产相关的政府补助在相关资产使用寿命结束或结束前被处置时，尚未分摊的递延收益余额应一次性转入当期营业外收入 D.企业取得的针对综合性项目的政府补助，需将其分解为与资产相关的部分和与收益相关的部分，分别进行处理 2.甲公司本期收到即征即退的消费税100万元，应确认( )。 A.冲减“应交税费——应交消费税”100万元 B.营业外收入100万元 C.递延收益100万元 D.资本公积100万元 3.甲企业2009年2月1日收到财政部门拨给企业用于购建A生产线的专项政府补助资金 600万元存入银行。2009年2月1日企业用该政府补助对A生产线进行购建。2009年8月10日达到预定可使用状态，预计使用年限为10年，净残值为0万元，采用年限平均法计算年折旧额。则2009年应确认的营业外收入为( )万元。 A.20 B.0 C.30 D.600 4.甲公司本期收到先征后返的增值税100万元，应( )。 A.冲减应交税费100万元 B.确认营业外收入100万元 C.确认递延收益100万元 D.确认资本公积100万元 5.甲企业2008年收到政府财政拨款50 000元，财政贴息40 000元，税收返还20 000元，资本性投入10 000元，则2008年甲企业的政府补助是( )元。
2011--2012学年翻译理论与实践期末考试题 班级＿＿＿姓名＿＿＿学号＿＿＿Ⅰ、Translate the following phases into English(2point*5=10point) 1.覆水难收 ___________________________________________________________ 2.指鹿为马 ___________________________________________________________ 3. 爱屋及乌 ___________________________________________________________ 4条条道路通罗马 ___________________________________________________________ 5有钱能使鬼推磨 ___________________________________________________________ ⅡTranslate the following sentences into English(5point*6=30point) 1.我年轻的日子已经一去不返。 ___________________________________________________________ 2.你别狗咬吕洞宾——不识好人心。 ___________________________________________________________ 3.世界上只有海水取之不尽，用之不竭。 ___________________________________________________________ 4.我们是新雇员，得注意自己的一举一动。 ___________________________________________________________ 5.人民军队离不开人民，就像鱼儿离不开水一样。 ___________________________________________________________ 6.虚心使人进步，骄傲使人落后。 ___________________________________________________________ ⅢTranslate the following passages into English(10point*2=20point) 1）当前最重要的任务是发展国民经济，提高人民生活水平。为了实现这一目标，我们必须改革旧的经济体制，进一步解放生产水平；我们应当向世界敞开大门，学习其他国家的先进的科学和技术。只要我们坚持改革开放政策，就一定能把我国建设成强大的社会主义国家。 __________________________________________________________ __________________________________________________________ __________________________________________________________ __________________________________________________________ 2)秋天，无论在什么地方的秋天，总是好的；可是啊，北国的秋，却特别地来得清，来得静，来得悲凉。我的不远千里，要从杭州赶上青岛，更要从青岛赶上北平来的理由，也不过想饱尝一尝这“秋”，这故都的秋味。 __________________________________________________________
CPA会计常用英语词汇 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间） are related to specific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 1、部门的称谓 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply，例如产品调度员叫P S Planner 2、人员的称谓 助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk ，如会计文员为Accounting Clerk 主任supervisor 经理Manager 总经理GM，General Manager
英语试题 本试卷分第I卷和第II卷两部分。满分150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．答卷前，考生务必用0.5毫米黑色签字笔将自己的姓名、座号、准考证号填写在答题卡和试题卷规定的位置上。 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。答案不能答在试题卷上。 3．第II卷必须用0.5毫米黑色签字笔作答，先划掉原来的答案，然后再写上新的答案； 不准使用涂改液、胶带纸、修正带。不按以上要求作答的答案无效。 第Ⅰ卷（三部分，共115分） 第一部分：听力部分（共三节，满分30分） 第一节（共5小题;每小题1.5分，满分7.5分） 听下面5段对话。每段对话后有一个小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷的相应位置。听完每段对话后，你都有l0秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 例：How much is the shirt? A．?19.15．B．?9.15．C．?9.18. 答案是B。 1.Which is Not true about the man? A. He works hard B. He drinks and smokes a lot C. He is healthy. 2. How did the woman feel when she heard t he news? A. She is glad B. She was angry C. She was upset. 3. When does the next bus leave? A. At 9:10 B. At 9:15 C. At 9:20 4. What do you think of Jane’s job? A. Good B. Very bad C. Not very good. 5. What does the man mean? A. He is unable to help the woman. B. He is very glad to offer his help. C. He promises to think about how to help the woman. 第二节（共15小题；每小题l.5分，满分22.5分） 请听下面4段对话。每段对话后有一个小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试题卷的相应位置。听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 请听第6段材料，回答第6至7题。 6. How did the woman like the lecture? A. She thought it interesting B. She thought it useless C. She thought it important. 7. What’s the woman’s opinion about future power? A. New machines will be invented to work on coal mines.
2018年注册会计师考试经济法真题（第一套） 一、单项选择题 (总题数：24，分数：24.00) 1.甲股份有限公司为非上市公众公司,拟向5名战略投资者发行股票,募集资金。根据证券法律制度的规定,甲公司应当向证监会履行的手续是（）。 A.申请备案 B.申请核准√ C.事后知会 D.申请注册 2.根据企业国有资产法律制度的规定,金融企业国有资产的监督管理部门是（）。 A.国资委 B.中国人民银行 C.财政部√ D.银保监会 3.据企业国有资产法律制度的规定,国有独资公司的下列事项中,可以由董事会决定的是（）。 A.分立 B.发行债券 C.合并 D.对外担保√ 4.根据涉外投资法律制度的规定,对于某个总投资2亿美元的外商投资房地产项目,下列处理方式中,正确的是（）。 A.由国务院投资主管部门备案 B.由省级政府核准√ C.由国务院投资主管部门核准 D.由省级政府备案 5.甲为某上市公司董事。2018年1月8日和22日,甲通过其配偶的证券账户,以20元股和21元/股的价格,先后买入本公司股票2万股和4万股,2018年7月9日,甲以22元/股的价格将6万股全部卖出。根据证券法制度的规定,甲通过上述交易所得收益中,应当归入公司的金额是（）。 A.2万元 B.4万元√ C.0元 D.6万元 6.甲为某普通合伙企业的执行合伙事务的合伙人。甲为清偿其对合伙企业以外的第三人乙的20万元债务,私自将合伙企业的一台工程机械以25万元的市价卖给善意第三人丙并交付。甲用所获取价款中的20万元清偿了对乙的债务,剩下5万元被其挥空根据合伙企业法律制度的规定,下列表述中,正确的是（）。
A.乙应将20万元款项直接返还合伙企业 B.甲与丙的工程机械买卖合同不成 C.合伙企业有权从给丙处取回王程机械下 D.合伙企业有权就企业所受损失向甲追偿√ 7.根据公司法律制度的规定,在股东起诉请求公司分配利润的案例中,应当列为被告的是（）。 A.反对分配利润的董事 B.反对分配利润的股东 C.公司√ D.公司及反对分配利润的股东 8.根据公司法律制的规定股份有限公司发起人持有的本公司股份,自公司成立之日起一定期限内不得转让。该期限是（）。 A.1年√ B.2年 C.6个月 D.3年 9.根据公司法律制度的规定,下列各项中,不得作为出资的是（）。 A.债权 B.特许经营权√ C.知识产权 D.股权 10.根据民事法律制度的规定。下列各项中,属于双方民事法律行为的是（）。 A.债务的免除 B.无权代理的追认 C.委托代理的撤销 D.房屋的赠与√ 11.根据企业破产法律制度的规定,管理人依法编制的债权登记表,应当提交特定主体核查。该特定主体是（）。 A.债券人委员会 B.债权人会议主席 C.人民法院 D.第一次债权人会议√ 12.根据反垄断法律制度的规定,反垄断民事诉讼的当事人可以向人民法院申请具有相应专门知识的人员出庭,就案件的专门性问题进行说明。此类说明是（）。 A.鉴定意见 B.当事人陈述 C.证人证言 D.法官判案的参考依据√
中央广播电视大学2003--2004学年度第二学期“开放本科”期末考试 英语专业跨文化交际试题 注意事项 一、将你的学号、姓名及分校(工作站)名称填写在答题纸的规定栏内。考试结束后，把试卷和答题纸放在桌上。试卷和答题纸均不得带出考场。 二、仔细阅读题目的说明，并按题目要求答题。答案一定要写在答题纸指定的位置上，写在试卷上的答案无效。 三、用蓝、黑圆珠笔或钢笔答题，使用铅笔答题无效。 Information for the Examinees： This examination consists of FOUR sections．These are： Section I：Listening(20 points，30 minutes) Section II：Language Appropriacy and Accuracy(30 points，20 minutes) SectionⅢ：Reading Comprehension(20 points，30 minutes) Section lV：Communication Analysis(30 points，40 minutes) The total marks for this examination are 100 points．Time allowed for competing this examination is 2 hours(1 20 minutes)allowed for completing this examination is hours (120 minutes)． Section I：Listening [20 points] You are going to listen to an interview．Then choose the best answer from A，B，C and D to answer each question．Write your answers on the Answer Sheet． 1．Concerning the issue of maternity，what ideas prevail among Chinese women? A．The modern concept． B．The traditional concept． C．The responsibility to the society．’ D．The responsibility to the family． 2．According to the passage，raising children——． A．is an unbearable burden to women B．is a significant part of a woman’s life C．is the permanent task of women D is the task 0f both a man and a woman 3．Giving birth ． A．brings great pleasure to women B．differs men from women physically and spiritually C．makes the women’s life complete D．all the above 4．Those oppose giving birth think that ． A．giving birth is something rather primitive
Unit 4 Accounting PART I Fundamentals to Accounting 第一部分会计基本原理 1.accounting[?'ka?nt??]n. 会计 2.double-entry system复式记账法 2-1 Dr.(Debit) 借记 2-2 Cr.(Credit) 贷记 3.accounting basic assumption会计基本假设 4.accounting entity会计主体 5.going concern持续经营 6.accounting periods会计分期 7.monetary measurement 货币计量 8.accounting basis会计基础 9.accrual[?'kr??l]basis 权责发生制 【讲解】 accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念 accrue [?'kru?] v. 积累， 自然增长或利益增加，产生10.accounting policies 会计政策 11.substance over form 实质重于形式 12.accounting elements 会计要素 13.recognition[rek?g'n??(?)n] n. 确认 13-1 initial recognition [rek?g'n??(?)n]初始确认【讲解】 recognize ['r?k?g'na?z] v. 确认 14.measurement['me?? m(?)nt] n. 计量 14-1 subsequent ['s?bs? kw(?)nt]measurement 后续 计量 15.asset['?set] n. 资产 16.liability[la??'b?l?t?]n. 负债 17.owners’ equity所有 者权益 18.shareholder’s equity 股东权益 19.expense[?k'spens; ek-] n. 费用 20.profit['pr?f?t]n. 利润 21.residual[r?'z?dj??l] equity剩余权益 22.residual claim剩余索 取权 23.capital['k?p?t(?)l] n. 资本 24.gains[ɡeinz] n. 利得 25.loss[l?s] n. 损失 26.Retained earnings留 存收益 27.Share premium股本溢 价 28.historical cost历史 成本 【讲解】 historical [h?'st?r?k(?)l] adj. 历史的,历史上的 historic [h?'st?r?k] adj. 有历史意义的,历史上著名 的 28-1 replacement [r?'ple? sm(?)nt] cost 重置成本 29.Balance Sheet/Statement of Financial Position 资产 负债表 29-1 Income Statement 利 润表 29-2 Cash Flow Statement 现金流量表 29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变 动表 29-4 notes [n??ts] n. 附 注 PART II Financial Assets* 第二部分金融资产* 30.financial assets金融 资产 e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise. 【讲解】 give rise to 引起，导致
【2019最新】高三英语入学摸底考试试 题卫星班(1) 说明： 1.本试卷分不包含听力，满分120分，考试时间100分钟。 2.将选择题答案代表字母填（涂）在第II卷的答题表（答题卡）中。 第一部分听力（略） 第二部分阅读理解（共两节，满分40分） 第一节（共15小题；每小题2分，满分30分） 阅读下列短文，从每题所给的A、B、C和D四个选项中，选出最佳选项，并在答题卡上将该项涂黑。 A The Costa Book Awards consistently pick winners that are both of the moment and subsequently endure. It’s our pleasure to confirm this year’s Category Winners. First Novel Award Winner
Book: Eleanor Oliphant is Completely Fine Author: Gail Honeyman Biography Award Winner Book: In the Days ofRain Author: Rebecca Stott Poetry Award Winner Book: Inside the Wave Author: Helen Dunmore To be alive is to be inside the wave, always travelling until it breaks and is gone. These poems are concerned with the borderline between the living and the dead — the underworld and the human living world - and the acutely intense being ofboth. Children’s Award Winner Book: The Explorer Author: Katherine Rundell, Hannah Horn 21.What kind of life does Eleanor lead? A. boring and lonely. B. funny and touching.
模拟试题（一） 一、单项选择题 1、如果当前资本市场强式有效，下列说法正确的是（）。 A、在强式有效市场中，市场的价格可以反映历史的和公开的信息，不能反映内部信息 B、强式有效资本市场的特征是无论可用信息是否公开，价格都可以完全地、同步地反映所有信息 C、在强式有效资本市场中，可以利用内幕消息获得超额收益 D、对强式有效资本市场的检验，主要考察公开信息获得者参与交易时能否获得超额收益 2、下列各项中，属于影响速动比率可信性的重要因素的是（）。 A、存货的变现能力 B、预付款项的变现能力 C、交易性金融资产的变现能力 D、应收款项的变现能力 3、下列关于两种证券资产组合的说法中，正确的是（）。 A、当相关系数为－1时，投资组合期望报酬率的标准差为0 B、当相关系数为0时，投资组合不能分散风险 C、当相关系数为＋1时，投资组合不能降低任何风险 D、证券组合的标准差等于组合中各个证券标准差的加权平均数 4、甲航空公司欲投资一房地产项目。在确定项目系统风险时，掌握了下列资料：房地产行业上市公司的β值为1.5，行业平均资产负债率为75%，所得税税率为25%。投资房地产项目后，公司将保持60%的资产负债率。公司所得税税率为25%。本项目含有负债的股东权益β值是（）。 A、0.4615 B、0.7059 C、0.9808 D、4.8750 5、甲公司长期持有A股票，目前每股现金股利1元，每股市价10元，在保持目前的经营效率和财务政策不变，且不增发新股和回购股票的情况下，预计营业收入增长率为8%，则下列各项中，正确的是（）。 A、股利收益率为10% B、股票的期望报酬率为18% C、股利增长率为10.8% D、资本利得收益率为8% 6、甲公司股票的看涨期权和看跌期权的执行价格相同，6个月到期。已知股票的现行市价为50元，看跌期权的价格为5元，看涨期权的价格为7.2元。如果无风险有效年利率为10%，按半年复利率折算，则期权的执行价格为（）元。 A、47.8 B、50.13 C、50.19 D、52.2 7、下列关于股利理论的说法中，错误的是（）。 A、股利无关论认为股利的支付比率不影响公司的价值 B、税差理论认为，如果不考虑股票交易成本，企业应采取低现金股利比率的分配政策
英语语言学期末考试试卷 第一部分选择题 I.D irections: Read each of the following statements carefully. Decide which one of the four choices best completes the statement and put the letter A, B, C or D in the brackets. (2%X10=20%) 1. Saussure’s distinction and Chomsky’s are very similar, but they differ in that ____________. A. Saussure took a sociological view of language while Chomsky took a psychological point of view B. Saussure took a psychological view of language while Chomsky took a sociological point of view C. Saussure took a pragmatic view of language while Chomsky took a semantic point of view D. Saussure took a structural view of language while Chomsky took a pragmatic point of view 2. Language is a system of ____________ vocal symbols used for human communication. A. unnatural B. artificial C. superficial D. arbitrary 3. We are born with the ability to acquire language, _______________. A. and the details of any language system are genetically transmitted B. therefore, we needn’t learn the details of our mother tongue C. but the details of language have to be learnt. D. and the details are acquired by instinct 4. A(n)________ is a phonological unit of distinctive value. It is a collection of distinctive phonetic features. A. phone B. allophone C. phoneme D. sound 5. The morpheme –ed in the word “worked” is a(n) __________ morpheme. A. derivational B. inflectional C. free D. word-forming 6. WH-movement is __________ in English which changes a sentence from affirmative to interrogative. A. obligatory B. optional C. selectional D. arbitrary 7. Naming theory, one of the oldest notions concerning meaning, was proposed by _________. A. Grice B. Plato C. Saussure D. Ogden and Richards 8. “John married a blond heiress.”__________ “John married a blond.” A. is synonymous with B. is inconsistent with C. entails D. presupposes 9. In semantic analysis of a sentence, the basic unit is called _______, which is the abstraction of the meaning of a sentence. A. utterance B. reference C. predication D. morpheme 10. In Austin’s speech act theory, ___________ is the act of expressing the speaker’s intention; it is the act performed in saying something. A. a perlocutionary act B. a locutionary act C. a constative act D. an illocutionary act 第二部分非选择题 II. Directions: Fill in the blank in each of the following statements with one word, the first letter of which is already given as a clue. Note that you are to fill in One word only, and you are not allowed