西南财经大学 期末考1套试题答案
- 格式:doc
- 大小:54.00 KB
- 文档页数:2
西南财经大学继续教育学院会计学答案会计学原理期末考试题A卷一单选:1C 2B 3B 4D 5B 6A 7B 8C 9A 10D 11D 12C 13B 14B 15A 16B 17B 18 D二多选:19ABCD 20ABCD 21ABC 22AB 23BCD 24ABC 25ABC 26AB 27AD 28CD三判断:2对30错3错3对3对3错四简答题:1、资产负债表的编制(1)资产负债表各项目的填列资产负债表中的“年初数”栏内各项目的金额,应根据上年未资产负债表的“期末数”栏内各项目的金额填列(本例由于资料所限制,年初数改用月初数)。
资产负债表中的“期末数”栏内各项目的金额,应根据期末资产类、负债类、所有者权益类等账户的期末余额填列。
(2)资产负债表具体项目的填列方法从上述具体项目的填列方法分析,可将其归纳为以下几种:①直接根据总分类账户余额填列。
②根据若干个总分类账户余额分析计算填列。
③根据若干个明细分类账户余额分析计算填列。
2,财产清查的意义①有利于保证会计核算资料的真实可靠;②有利于挖掘财产物资的潜力;③有利于保护财产物资的安全完整;④ 维护财经法规,遵守财经纪律;⑤ 保证结算制度的贯彻执行五计算题:红字更正法借:管理费用 2 000(红字)贷:现金 2 000 (红字)借:管理费用 2 000 贷:银行存款 2 000 根据上述会计分录登记“管理费用”、“现金”、“银行存款”等账户。
(2)补充登记法借:主营业务成本90 000 贷:库存商品90 000 根据上述会计分录补充登记在“营业成本”、“库存商品”等账户中。
(3)红字更正法借:管理费用90 000(红字)贷:待摊费用90 000(红字)(4)划线更正法在“应付工资”账户中,在数字上540 000划一条红线,在其上部写入正确数字450 000,在更正处签章。
(5)红字更正法借:本年利润45 000(红字)贷:制造费用45 000(红字)借:生产成本54 000 贷:制造费用54 000。
一、选择题(每题5分,共30分)1. 设函数f(x) = x^3 - 3x,则f'(x) = _______。
A. 3x^2 - 3B. 3x^2 + 3C. 3x^2 - 6D. 3x^2 + 62. 下列各数中,属于有理数的是 _______。
A. √2B. πC. 0.1010010001...D. -1/33. 若|a| = 5,则a的取值范围为 _______。
A. a = 5 或 a = -5B. a > 5 或 a < -5C. a ≥ 5 或 a ≤ -5D. a ≠ 04. 下列各数中,绝对值最大的是 _______。
A. 2B. -3C. 0D. -2/35. 若等差数列的首项为a1,公差为d,第n项为an,则an = _______。
A. a1 + (n-1)dB. a1 - (n-1)dC. a1 + ndD. a1 - nd二、填空题(每题5分,共25分)6. 若函数f(x) = 2x + 3,则f(-1) = _______。
7. 设等差数列的首项为2,公差为3,则第10项an = _______。
8. 若|a| = 4,且a < 0,则a = _______。
9. 若函数f(x) = x^2 - 4x + 3,则f(x)的对称轴为 _______。
10. 若等比数列的首项为3,公比为2,则第n项an = _______。
三、解答题(每题20分,共60分)11. (1)求函数f(x) = x^2 - 4x + 3的零点。
(2)求函数f(x) = x^2 - 4x + 3的图像与x轴的交点坐标。
12. (1)已知等差数列的首项为3,公差为2,求第10项an。
(2)求等差数列的前10项和S10。
13. (1)已知等比数列的首项为2,公比为3,求第n项an。
(2)求等比数列的前n项和Sn。
四、附加题(共20分)14. (1)已知函数f(x) = 2x^3 - 6x^2 + 2x - 1,求f(x)的极值。
西南财经大学11期末考试试卷(A>一、 填空题<每小题2分,共20分)1.设)(x f 的定义域是]1,0[,且102a <≤,则()()f x a f x a ++-的定义域是____________________________ .1[,]a a -2.设α是正整数,β为非零实数,若20001lim()x x x x ααβ→∞=--,则α=_________________,β=______________________。
NyeTWKDniz 120012001,αβ==3.2211sin()lim x x x x→∞-=-______________________。
04.设1111010,(),x x xxe e xf x e e x --⎧-⎪≠⎪=⎨+⎪⎪=⎩ ,0=x 是)(x f 的___________间断点. 跳跃5.设24cos y x =,则dy =________________________.3448sin cos x x x dx -⋅⋅6.203sin lim→=⎰xx t dt x_________________________________.137. 函数2412()()x f x x -=-的渐近线有____________________________________.20,x y ==8.函数()x f x x e =-的单调递增区间为____________________________.(,0)-∞9.若⎰+=C x dx xx f sin )(ln ',则=)(x f . C e x +)sin(10.[()()]---=⎰aaf x f x dx ______________________________________.二、单项选择题<每小题2分,共10分)1.若下列极限存在,则成立的是( B > .A. 0()()lim'()-∆→+∆-=∆x f a x f a f a x B.0000()()lim '()∆→--∆=∆x f x f x x f x xC. 0(12)(1)lim '(1)t f t f f t →+-=D. 4(8)(4)lim '(4)4→--=-x f x f f x2.当0→x 时,与x 等价的无穷小量是( D > A. xx 1sin sin ⋅ B.xx sinC. x x --+22D. )1ln(x +3. 当0x x <时,0'()f x >,当0x x >时,0'()f x <,则0x 必定是函数()f x 的< D )A. 驻点B. 最大值点C.极小值点D. 以上都不对4.设'()f x 存在且连续,则()()'df x =⎰< B ) A. ()f x B. '()f x C. '()f x c + D. ()f x c + 5.设4()2=⎰xx f t dt,则40=⎰f dx < A ) A. 16 B. 8 C. 4 D. 2三、计算下列各题<每小题7分,共49分) 1. 求极限)sin 11(cot lim 0xxx x -→ 解 )sin 11(cot lim 0x xx x -→xx x xx x tan sin sin lim0⋅⋅-=→ 30sin lim x xx x -=→ <0→x 时x sin ~x ,x tan ~x )2031cos lim x x x -=→616sin lim 0-=-=→x x x 2. 设3sin 2,0()9arctan 2(1),0⎧+<⎪=⎨+-≥⎪⎩xx ae x f x x b x x ,确定,a b 的值,使函数在0=x 处可导。
西南财经大学2007 - 2008 学年第一学期各专业本科 2005 级(三年级一学期)学号评定成绩(分)学生姓名担任教师《计量经济学》期末闭卷考试题(下述一 - 四题全作计100分,两小时完卷)考试日期:试题全文:一、单选题答案二、多选题答案一、 单项选择题(每小题1分,共30分)1、以下模型中属于线性回归模型是( )A. 212()i i i E Y X X ββ=+B. 1()i i i E Y X β=C. 212()i i i E Y X X ββ=+D. 12ii i X Y u ββ=++2、半对数模型01ln Y X ααμ=++中,参数1α的含义是( )A . X 的绝对量发生一定变动时,引起因变量Y 的相对变化率B .Y 关于X 的弹性C .X 的相对变化,引起Y 的期望值绝对量变化D .Y 关于X 的边际变化3、在模型12233t t t t Y X X u βββ=+++的回归分析结果报告中,设F 统计量对应p 值为 F p ,给定显著性水平0.05α=,则下列说法正确是表明( )A 、若F p α<,解释变量2t X 对t Y 的影响是显著的B 、若F p α≥,解释变量2t X 和3t X 对t Y 的联合影响是显著的C 、若F p α< ,则解释变量2t X 和3t X 对t Y 的影响均不显著D 、以上说法均不对4、对被解释变量Y 个别值作的区间预测,不具有的特点是( ) A. 对Y 的预测区间是随F X 的变化而变化的 B. 对Y 的预测区间上下限与样本容量有关 C. 对Y 的预测区间只决定于随机扰动i u 的方差D. 对Y 的预测区间不仅受抽样波动影响,而且还受随机扰动项的影响5、对多元线性回归方程的显著性检验,所用的F 统计量可表示为( )A 、()(1)ESS n k RSS k --B 、22()(1)(1)R n k R k ---C 、(1)()ESS k RSS n k --D 、()ESSRSS n k -6、通过虚拟变量将属性因素引入计量经济模型,引入虚拟变量的个数与( )A. 样本容量大小有关B.与变量属性无关C. 模型有无截距项有关D.与被解释变量无关 7、关于可决系数2R ,以下说法中错误的是( )A 、可决系数2R 的定义为被回归方程已经解释的变差与总变差之比;B 、[]201R ∈,;C 、可决系数2R 反映了样本回归线对样本观测值拟合优劣程度的一种描述;D 、可决系数2R 的大小不受到回归模型中所包含的解释变量个数的影响。
西南财经大学本科期末考试卷课程名称:《统计学》考试学期: 2008-2009学年第2学期一、单项选择题(每小题1分,共30分)1.对电子元器件的寿命调查时,应该采用()A.重点调查B.典型调查C.抽样调查D.普查2.某地区城市居民和农村居民人均年收入分别为21000元和17000元,标准差分别为186元和165元,则居民人均年收入的差异()A 城市大B农村大C城市和农村一样D二者不能比较3.为了便于统计处理,用“1”表示合格品,用“0”表示不合格品,这样的数据是()A定类尺度B定序尺度C定距尺度D定比尺度4.重复抽样条件下,若抽样单位数减少到原来的1/9,其他条件不变,抽样误差将()A 减少1/3B 减少2/3C 增加2倍D 增加3倍5.下列关于平均数、中位数和众数的说法正确的是()A 众数、中位数容易受到极端值的影响B 平均数不容易受到极端值的影响C 无论左偏还是右偏分布,一般中位数都在平均数和众数之间D 任何一个数列都存在平均数、中位数和众数6.某连续变量数列,最末组是开口组,下限为500,相邻组的组中值为480,则最后组的组中值为()A 540B 510C 580D 5207.对总体参数进行区间估计时,估计区间不含零点的是()A 总体均值的区间估计B 总体成数的区间估计C 总体方差的区间估计D 总体均值、成数及方差的区间估计8.下列统计指标中属于质量指标的是()A 商品销售量B国内生产总值C 商品库存量D 人均月收入9.在总离差平方和中,如果回归平方和所占比重大,而相应的剩余平方和和所占比重小,则两变量之间( ) A 相关程度低 B 相关程度高 C 完全相关 D 完全不相关10.同样多的货币,报告期只能购买基期商品量的90%,则价格指数为( ) A 110% B % C105% D120%11. (1X ,2X , …)是来自总体的简单随机样本,在下列样本统计量中,总体均值的无偏估计量是( ) A221X X + B 21X C 321X X + D 32X12.在其他条件不变的情况下,置信度(1-α)越大,则区间估计的( )A 抽样推断的精确度越高B 抽样推断的置信区间越小C 抽样推断的可靠性越高D 抽样推断的极限误差越小13.下列调查中不存在代表性误差的是( )A 简单随机抽样B 典型调查C 重点调查D 普查 14.下列说法正确的是( )A 每次抽样的实际误差可以计算和控制B 实际抽样误差是估计量的标准差C 实际抽样误差是随样本不同而改变的随机变量D 抽样误差是抽样估计结果与真实数值之差15.对某企业产品进行抽样调查,发现合格品率为95%,抽样平均误差为1%。
西南财经大学2008——2009学年第一学期 《高等数学》期末闭卷考试题参考解答一. 填空题(请将正确答案填在题中的横线上,每小题2分,共20分):1.设已知12(log )1,a f x x -=+则()f x =1log (1)(1)2a x x ->.2.0limx +→=3.若5)(cos sin lim0=--→b x ae xx x ,则a =1,b =4-.4..函数21()(1)x e f x x x -=-的可去间断点是x 0 = 0 , 补充定义f (x 0) = – 2 ,则函数f (x )在x 0处连续.5.设函数)sin 1ln()(2x x f -=,则=)4('πf – 2 .6.设五次方程54320123450a x a x a x a x a x a +++++=有五个不同的实根,则方程4320123454320a x a x a x a x a ++++=最多有 4 个实根. 7.设函数()() ()1n xf x f x x=+、则=1(1)(1)!(1)n n n x +-+-+ . 8.已知f (x )的一个原函数为ln 2 x ,则()xf x dx '=⎰ 2ln x - ln 2 x + C .9.300()(),10,()aaf x x f x dx a f x dx =-+≠=⎰⎰设 则44(1)a a +. 10.2lim ().a xt x x a te dt a x a-∞→+∞+==-⎰若,则常数52.二、单项选择题(每小题2分,共10分):1.设函数y =的定义域是[-4,-π]∪[0,π],则()g x =( ① ).① sin x ② cos x ③ tan x ④cot x2.“0()x x f x A →当时,-为无穷小量”是“0lim ()x x f x A →=”的( ③ ) .① 充分但非必要 ② 必要但非充分③ 充要条件 ④ 既非充分也非必要 3.设()x y f e -=, 则dy = ( ④ ) .① '()x x f e de --- ② '()()x f e d x --③'()x x f e e dx -- ④'()x x f e de -- 4.1()()()(01).1n f x n R x xθ==<<-的阶麦克劳林展开式的拉格朗日型余项 ①111(1)(1)n n x n x θ+++- ② 11(1)(1)(1)n n n x n x θ++-+- ③ 121(1)n n x x θ++- ④ 12(1)(1)n n n x x θ++-- 5.在开区间),(b a 内,)(x f 和)(x g 满足)()(''x g x f =,则一定有( ④ )① )()(x g x f =; ② 1)()(+=x g x f ; ③ ⎰⎰='')]([])([x g dx x f ; ④ ⎰⎰=)()(x dg x df .三、计算下列各题(每小题7分,共49分):1.求极限01lim sin x x x e xe x x→-+.解:2001(1)lim lim sin ()x x x x x x e xe e xe x x x →→'-+-+='3分 0l i m 2x x xx e e x e x→-++= 6分 1.2= 7分2. 已知arccos ,0(),0x x f x ax b x ≥⎧⎪=⎨+>⎪⎩在x = 0处可导,求常数b a ,.解:因为f (x )在x = 0处可导必连续,所以00lim ()lim ()(0)x x f x f x f -+→→== 2分 2b π=得 3分又因为f (x )在x = 0处可导,所以0()(0)limx f x f x→-存在 4分000arccos 2lim lim 1()2lim , 1(0).x x x x x ax b a a f xππ→→→-=-=-+-'=∴=-=++-7分3.arctan'"y xe y x y y =确定是的函数,求与.解:arctan221'1()y xy x yey x x-=⋅⋅+ 2分arctan((')'y xx yy e y x y x yy x y+=-+∴=-化简得 4分22222(1')()()(1')2(')"()()2()'"()y x y x y y xy y y x y x y x y y y x y +--+--==--+=-又将代入上式化简得 7分4. dx t A dy t A t f y ex t f t f t f )()()(cos 0)()(2)(=⎪⎩⎪⎨⎧==≠'使试求若可微且设. 解:22()()sin ()2()'()2()sin ()()'() f t f t dy f t f t f t f t f t A t dx e f t e--=== 5分 2()2()sin ()f t f t f t dy dx e-∴= 7分5. 求⎰+dx x xx 2ln . 解: 22ln ln ln x x xdx x dx x x+=+⎰⎰ 2分 1ln ln x xd x -⎰= 4分2ln 1ln x x dx x x -+⎰= 6分 l n 1ln x x x x--=+C 7分 6. 22(),(1)();(2)()x t F x e dt F x y F x -==⎰设试求:的极值曲线的拐点的横坐标22444(1)'()[]'200"()2(14),"(0)200()()(0)0.x t x x F x e dt e x x F x x e F x F x F x F ---==⋅⇒==-=>∴==⎰解: 令是的极小值点,的极小值为 3分4412 (2)"()2(14)0 "()0,"()0,"()0,() x F x x e x x x F x x F x x F x y F x x -=-⇒==∞<<<<<><<+∞<∴==又令当-时, 当时, 当时,曲线拐点的横坐标为 7分7.计算2121sin ()1x xf x dx x -+=+⎰. 解:22112211sin 11()11x xx f x dx dx x x --++-==++⎰⎰ 3分 1211(1)1dx x-=-+⎰ 5分 1022arctan 22x π=-=-7分 四、应用题(每小题8分,共16分):1. 某地区防空洞的截面积拟建成矩形加半园.截面的面积为5m2. 问底宽x 为多少时才能使截面的周长最小,从而使建造时所用的材料最省?解:设截面的周长为 l , 已知22xl x y π=++ 1分截面的面积为2()522x xy π+=,即 58xy x π=- 3分故10,()4x l x x xπ=++∈ 4分因为221020'1,"4l l x x π=+-=, 令'0l =得驻点x = 6分又因为"0l >,驻点唯一,故极小值点就是最小值点. 7分所以截面积的底宽为x =从而使建造时所用的材料最省. 8分2. 求抛物线243y x x =--及其在点(0,3)-和(3,0)处的切线所围成的图形的面积 .解:03'(42)4,'2 x x x y x y ====-==- 2分所以抛物线243y x x =--在点(0,3)-和(3,0)处的切线方程分别为43,26y x y x =-=-+ 2分且这两条切线的交点为3(,3)2,则所求图形的面积为332223029(4343)(2643)4S x x x dx x x x dx =--+++-+-++=⎰⎰ 8分五、证明题(5分):证明:当x > 0时,xxx x +>+1ln )1ln(. 证明 令()ln f t t t =, 1分()f t 在区间]1,[x x +上满足拉格朗日中值定理,于是在)1,(x x +中存在至少一点ξ,使得 xx xx x x f -+-++=+=1ln )1ln()1(1ln )(ξξ即 1ln ln )1ln()1(+=-++ξx x x x 2分 而x x +<<<11ξ,又因为01ln >+ξ,所以x x x x ln )1ln()1(>++, 即 xxx x +>+1ln )1ln(.( x > 0) 2分。
西南财经大学大一大学英语期末考试大一上英语期末考试模拟试卷:____________学号:___________班级:____________成绩:_____________ 考试时间:105分钟认真应考,祝考试成功!I.Multiple choice .1.They are all interested ______ English.A. inB. onC. to2.My sister _____ a letter when I got home last night.A. is writingB. was writingC. wrote3.He asked me if I ______ the play.A. sawB. had seenC. have seen4._____ is raining now. You'd better stay at home.A. ItB. WeatherC. This5.He will write to you as soon as he ______ there.A. will getB. to getsC. gets6.The bus stop ______ in 1999.A. was builtB. will be builtC. built7.The work must ______ in time.A. be doneB. didC. is doing8.The policeman told us ______ in the street.A. don't playB. not to playC. to not play9.Tom told me that he _____ to England the next week.A. would goB. will goC. is going10.The Blacks ______ in this factory since 1996.A. has workedB. has comeC. have been11.There are about five ______ students in our school.A. hundredB. hundredsC. hundred of12.Saturday is the ______ day of the week.A. firstB. secondC. last13.. Get up early,______ you'll catch the early bus.A.soB. andC. butD. or14.Hurry up,______ you'll be late for class.A. soB. and C or15.. The PRC was founded ______ October 1st,1949.A. inB. onC. with16.—Which sweater do you like better?—______.A.Good ideaB. I can’t decideC. Yes, it’s nice17.—How do you like the new film?—______.A. Very kindB. Very deliciousC. Very lucky18.—Could you come, please? I want some help.—______.A. Yes, I couldB. You’re welcomeC. That’s right19.—Don’t pick flowers in the school garden next time, Lili.—______A. I have no ideaB. Sorry, I won’t.C. Is that so?—Sorry, mummy. I can’t t ie my shoe.20.—Don’t worry, dear. ______.A. I want to help youB. I’ll help youC. I’d like to help youII.Reading Conprehension.Directions: Read the following passages carefully. Then answer the questions or complete the statements in the fewest possible words (not exceeding 10 words).1.Skipping ReadingPersonality is to a large extent inherent—a type parents usually bring about a type offspring. But the environment must also have a profound effect, since if competition is important to the parents, it is likely to become a major fact or in the lives of their children.One place where children soak up A characteristics is school, which is, by its very nature, a highly competitive institution. T oo many schools adopt the win at all costs moral standard and measure their success by sporting achievements. The current passion for making children compete against their classmates or against the clock produces a two-layer system, in which competitive A types seem in some way better than their B type fellows. Being too keen to win can have dangerous consequences: remember that Pheidippides, the first marathon runner, dropped dead seconds after saying: “Rejoice, we conquer!By far the worst form of competition in schools is the disproportionate emphasis on examinations. It is a rare school that allows pupils to concentrate on those things they do well. The merits of competition by examination are somewhat questionable, but competition in the certain knowledge of failure is positively harmful.Obviously, it is neither practical nor desirable that all A youngsters change into B’s. The world needs types, and schools have an important duty to try to fit a child’s personality to hispossible future employment. It is top management.If the preoccupation of schools with academic work was lessened, more time might be spent teaching children surer values. Perhaps selection for the caring professions, especially medicine, could be made less by good grades in chemistry and more by such considerations as sensitivity and sympathy. It is surely a mistake to choose our doctors exclusively from A type stock. B’s are important andshould be encouraged.Questions:1. Beside inherence, personality is also deeply effected by______________________.2. Person who has A characteristics is______________________________________.3. What was disagreed to in schools by the author? ______________________________.4. Why is top management of school to fit a child’s personality____________________.5. According to the 5th Para., B’s characteristi c is suggested to be ________________.2.Deeply ReadingKite flying is the sport of sending up into the air,by means of the wind , a light frame covered with paper,plastic or cloth. The frame can be one of many different shapes and is attached to a long string held in the hand or wound on a drum. Kites have a long history of practical application and many different types of kite have been debeloped to serve various purposes.The ancient Chinese used bird-kites to carry ropes across rivers and valleys. The current folding kite which will dive excitingly is an improved type of such a kite. With its long flatbody and single pair of bird-like wings,it looks just like a large bird in the air. The modern version is usually made of tissue-paper rather than the traditional silk.Man-lifting kites were developed in ancient times, again by the Chinese, for getting information from walled cities and army camps. In fact , as recently as world 2 ,German U-boats flew kites from their towers to lift people into the air to watch the land. These kites ,which are no longer in existence,were made of light-weight cloth.They were much larger and stronger than the Chinese ones. Their design,however, was simply that of the cutter kite. Smaller in size,this type of kite is still very popular as a toy for children, being easy to make with a diamond-shaped frame,no wings and brown-paper covering.Box-kites are another type of kite found in toy shops today. The first box-kite,named for its box-like body,was developed in the nineteenth century to test theories of flight and this type of cotton-covered kite greatly assisted the success of early aeroplane.These kites are the ancestors of a heavier version of the box-kite,which consists of two main sections,placed side by side. Developed for the peacetime purpose of fishing in strong sea wind,it is the only modern kite described which has practical value . A long-lasting plastic material has to be used for this kite,which carries fishing lines.1.The ancient Chinese bird-kites were usually made of light frames covered with_____.a.silkb.paperc.clothd.plastic2.The kites used by German U-boats in would war 2 for themilitary purpose were made of _____.a.brown paperb.plastic materialc.light-weight clothd.traditional silk3.The ancient Chinese man-lifting kites were used_____.a.to carry ropes across rivers and valleysb.for the military purposec.as toy for childrend.for fishing in strong sea wind4.Which of the following statements is not ture?a.The frame of a kite is attached to long string held in the hand or wound on drum.b.The ancestor of the double box-kite.c.The cutter kite has a diamond-shaped body but no wings.d.The current folding kite is developed to test theories of flight.5.The best title for this passage may be______.a.The ancestors of modern kitesb.The history of the chinese kitesc.different types and uses of kitesd.the different between ancient and modern kites.3.Fast ReadingWhy Integrity MattersWhat is Integrity?"Integrity" is defined as "adherence to moral and ethical principles; honesty." The key to integrity is consistency--not only setting high personal standards for oneself (honesty, responsibility, respect for others, fairness) but also living up to those standards each day. One who has integrity is bound by andfollows moral and ethical standards even when making life's hard choices, choices which may be clouded by stress, pressure to succeed, or temptation.What happens if we lie, cheat, steal, or violate other ethical standards? We feel disappointed in ourselves and ashamed. But a lapse of integrity also affects our relationships with others. Trust is essential in any important relationship, whether personal or professional. Who can trust someone who is dishonest or unfair? Thus, integrity must be one of our most important goals.Risky BusinessWe are each responsible for our own decisions, even if the decision-making process has been undermined by stress or peer pressure. The real test of character is whether we can learn from our mistake, by understanding why we acted as we did, and then exploring ways to avoid similar problems in the future.Making ethical decisions is a critical part of avoiding future problems. We must learn to recognize risks, because if we can't see the risks we're taking, we can't make responsible choices. To identify risks, we need to know the rules and be aware of the facts. For example, one who doesn't know the rules about plagiarism may accidentally use words or ideas without giving proper credit, or one who fails to keep careful research notes may unintentionally fail to quote and cite sources as required. But the fact that such a violation is "unintentional" does not excuse the misconduct. Ignorance is not a defense."But Everybody Does It"Most people who get in trouble do know the rules and facts, but manage to fool themseWhy Integrity MattersWhat is Integrity?"Integrity" is defined as "adherence to moral and ethicalprinciples; honesty." The key to integrity is consistency--not only setting high personal standards for oneself (honesty, responsibility, respect for others, fairness) but also living up to those standards each day. One who has integrity is bound by and follows moral and ethical standards even when making life's hard choices, choices which may be clouded by stress, pressure to succeed, or temptation.What happens if we lie, cheat, steal, or violate other ethical standards? We feel disappointed in ourselves and ashamed. But a lapse of integrity also affects our relationships with others. Trust is essential in any important relationship, whether personal or professional. Who can trust someone who is dishonest or unfair? Thus, integrity must be one of our most important goals.Risky BusinessWe are each responsible for our own decisions, even if the decision-making process has been undermined by stress or peer pressure. The real test of character is whether we can learn from our mistake, by understanding why we acted as we did, and then exploring ways to avoid similar problems in the future.Making ethical decisions is a critical part of avoiding future problems. We must learn to recognize risks, because if we can't see the risks we're taking, we can'tmake responsible choices. To identify risks, we need to know the rules and be aware of the facts. For example, one who doesn't know the rules about plagiarism may accidentally use words or ideas without giving proper credit, or one who fails to keep careful research notes may unintentionally fail to quote and cite sources as required. But the fact that such a violation is "unintentional" does not excuse the misconduct. Ignorance is not a defense."But Everybody Does It"Most people who get in trouble do know the rules and facts, but manage to fool themseWhy Integrity MattersWhat is Integrity?"Integrity" is defined as "adherence to moral and ethical principles; honesty." The key to integrity is consistency--not only setting high personal standards for oneself (honesty, responsibility, respect for others, fairness) but also living up to those standards each day. One who has integrity is bound by and follows moral and ethical standards even when making life's hard choices, choices which may be clouded by stress, pressure to succeed, or temptation.What happens if we lie, cheat, steal, or violate other ethical standards? We feel disappointed in ourselves and ashamed. But a lapse of integrity also affects our relationships with others. Trust is essential in any important relationship, whether personal or professional. Who can trust someone who is dishonest or unfair? Thus, integrity must be one of our most important goals.Risky BusinessWe are each responsible for our own decisions, even if the decision-making process has been undermined by stress or peer pressure. The real test of character is whether we can learn from our mistake, by understanding why we acted as we did, and then exploring ways to avoid similar problems in the future.Making ethical decisions is a critical part of avoiding future problems. We must learn to recognize risks, because if we can't see the risks we're taking, we can't make responsible choices. To identify risks, we need to know the rules and be aware of the facts. For example, one who doesn't know the rules about plagiarism may accidentally use words or ideas without giving proper credit,or one who fails to keep careful research notes may unintentionally fail to quote and cite sources as required. But the fact that such a violation is "unintentional" does not excuse the misconduct. Ignorance is not a defense."But Everybody Does It"Most people who get in trouble do know the rules and facts, but manage to fool themseelves about the risks they're taking by using excuses: "Everyone else does it," "I'm not hurting anyone," or "I really need this grade." Excuses can get very elaborate: "I know I'm looking at another's exam, even though I'm supposed to keep my eyes on my own paper, but that's not cheating because I'm just checking my answers, not copying." We must be honest about our actions, and avoid excuses. If we fool ourselves into believing we're not doing anything wrong, we can't see the real choice we're making--and that leads to bad decisions.To avoid fooling yourself, watch out for excuses and try this test: Ask how you would feel if your actions were public, and anyone could be watching over your shoulder. Would you feel proud or ashamed of your actions? If you'd rather hide your actions, that's a good indication that you're taking a risk and rationalizing it to yourself.Evaluating RisksTo decide whether a risk is worth taking, you must examine the consequences, in the future as well as right now, negative as well as positive, and to others as well as to yourself. Those who take risks they later regret usually focus on immediate benefits ("what's in it for me"), and simply haven't considered what might go wrong. The consequences of getting caught are serious, and may include a "0" on a test or assignment; an "F" in the class; Suspension or Dismissal from school; transcript notation; and atarnished reputation. In fact, when you break a rule or law, you lose control over your life, and give others the power to impose punishment: you have no control over what that punishment might be. This is an extremely precarious and vulnerable position. There may be some matters of life and death, or highest principle, which might justify such a risk, but there aren't many things that fall in this category.Getting Away With It--Or NotThose who don't get caught pay an even higher price. A cheater doesn't learn from the test, depriving him/herself of an education. Cheating undermines confidence and independence: the cheater is a fraud, and knows that without dishonesty, he/she would have failed. Cheating destroys self-esteem and integrity, leaving the cheater ashamed, guilty, and afraid of getting caught. Worst of all, a cheater who doesn't get caught the first time usually cheats again, not only because he/she is farther behind, but also because it seems "easier." This slippery slope of eroding ethics and bigger risks leads only to disaster. Eventually, the cheater gets caught, and the later he/she gets caught, the worse the consequences. Students have been dismissed from school because they didn't get this simple message: Honesty is the ONLY policy that works.Cheating Hurts Others, TooCheaters often feel invisible, as if their actions "don't count" and don't really hurt anyone. But individual choices have a profound cumulative effect. Cheating canspread like a disease, and a cheater can encourage others just by being seen from across the room. Recent statistics suggest 30% or more of college students cheat. If a class is graded on a curve, cheating hurts others' grades. Even if there is no curve, cheating "poisons" the classroom, and others may feelpressured to join in. ("If I don't cheat, I can't compete with those who do.") Cheating also has a destructive impact on teachers. The real reward of good teaching is seeing students learn, but a cheater says, "I'm not interested in what you're trying to teach; all I care about is stealing a grade, regardless of the effect on others." The end result is a blatant and destructive attack on the quality of your education. Finally, cheating can hurt the reputation of the University, and harm those who worked hard for their degree.Why Integrity MattersIf cheating becomes the norm, then we are in big trouble. We must rely on the honesty and good faith of others every day. If not, we couldn't put money in the bank, buy food, clothing, or medicine from others, drive across a bridge, get on a plane, go to the dentist--the list is endless. There are many examples of the vast harm that is caused when individuals forget or ignore the effect their dishonesty can have. The savings and loan scandal, the stock market and junk bond swindles, and, of course, Watergate, have undermined the faith of many Americans in the integrity of political and economic leaders and society as a whole. Such incidents take a tremendous toll on our nation's economy and our individual well-being. For example, but for the savings and loan debacle, there might be funds available to reduce the national debt and pay for education.In sum, we all have a common stake in our school, our community, and our society. Our actions do matter. It is essential that we act with integrity in order to build the kind of world in which we want to live.1. A person of integrity not only sets high moral and ethical standards but also_______.A) sticks to them in their daily lifeB) makes them known to othersC) understands their true valuesD)sees that others also follow them2. What role does integrity play in personal and professional relationships?A) It helps to create team spiritB) It facilitates communicationC) It is the basis of mutual trustD) It inspires mutual respect3. why must we learn to identify the risks we are going to take?A. To ensure we make responsible choices.B. To avoid being overwhelmed by stress.C. so that we don’t break any rules.D. so that we don’t run into trouble.4. Violation of a rule is misconduct even if _______?A. it has caused no harm.B. it is claimed to be unintentional.C. it has gone unnoticed.D. it is committed with good intentions.5. What should one do if he doesn’t wish to fool himself?A. Avoid making excuses.B. Listen to other people’s advice.C. Make his intensions public.D. Have others watch over his shoulder.6. Those who take risks they regret later on _______.A. will often become more cautiousB. are usually very aggressiveC. value immediate benefits most.D. may lose everything in the end7. According to the author, a ch eater who doesn’t get caught right away will_______.A) pay more dearlyB) become more confidentC) be widely admiredD) feel somewhat lucky8. Cheaters at exam don’t care about their education, all they care about is how to _______9. Integrity matters in that all social activities rely on people’s _______10. Many Americans lost faith in the integrity of their political leaders as a result of _______.III.翻译1.Charity groups organized various activities to raise money for the survivors ofthe earthquake.2.Linda couldn’t have received my ,otherwise, she could have replied。
2022年西南财经大学专业课《金融学》科目期末试卷A(有答案)一、选择题1、当一国货币升值时,会引起该国外汇储备的()A.实际价值增加B.实际价值减少C.数量增加D.数量减少2、如果美国年储蓄存款利率7%,日本5%,预期美国和日本通货膨胀率分别为5%和3%。
则美国投资者投资日元和美元的实际收益率分别为()。
A.2%和2%B.2%和3%C.3%和5%D.5%和8%3、以下货币制度中会发生劣币驱逐良币现象的是()。
A.金银双本位B.金银平行本位C.金币本位D.金汇兑本位4、转贴现的票据行为发生在()。
A.企业与商业银行之间B.商业银行之间C.企业之间D.商业银行与中央银行之间5、下列不属于长期融资工具的是()。
A.公司债券B.政府债券C.股票D.银行票据6、10.如果复利的计息次数增加,则现值()A.不变B.增大C.减小D.不确定7、下面关于外汇看跌期权的表述中,错误的是()。
A.合约买方拥有卖出外汇的权利B.合约买方拥有买入外汇的权利C.合约卖方承担买入外汇的义务D.合约买方支付的期权费不能收回8、下面的经济学家中,()不是传统货币数量说的代表人物。
A.弗里德曼B.费雪C.马歇尔D.庇古9、19.下面观点正确的是()。
A.在通常情况下,资金时间价值是在既没有风险也没有通货膨胀条件下的社会平均利润率B.没有经营风险的企业也就没有财务风险;反之,没有财务风险的企业也就没有经营风险C.永续年金与其他年金一样,与递延期无关,所以计算方法和普通年金终值相同D.递延年金终值的大小,与递延期无关,所以计算方法和普通年金终值相同10、对于持有一定数量股票(或股票组合)的投资者而言,以下哪种策略可以用来对冲(Hedging)未来股票价格下跌的风险?()A.做空股指期货B.售出看涨的股指期权C.购买看跌的股指期权D.A、B、C均可11、L公司刚支付了2.25元的股利,并预计股利会以5%每年的速度增长,该公司的风险水平对应的折现率为11%,该公司的股价应与以下哪个数值最接近?()A.20.45元B.21.48元C.37.50元D.39.38元12、其他情况不变,若到期收益率票面利率,则债券将。
西南财经大学本科期末考试试卷(A)课程名称:高等数学担任教师:谢果等考试学期:2011 - 2012学年第1学期专业:全校各专业学号:年级:2011 姓名:考试时间:2011年月曰(星期)午出题教师必填:1、考试类型:闭卷[v ]开卷[]( ____________ 页纸开卷)2、本套试题共五道大题,共—页,完卷时间120分钟。
3、考试用品中除纸、笔、尺了外,可另带的用貝有:计算器[]字典[]_______________ 等(请在下划线上填上具体数字或内容,所选[]内打钩)考生注意事项:1、出示学生证或身份证于桌面左上角,以备监考教师查验。
2、拿到试卷后清点并检查试卷页数,如冇重页、页数不足、空白页及刷模糊等举手向监考教师示意调换试卷。
3、做题前请先将专业、年级、学号、姓名填写完整。
4、考生不得携带任何通讯工具进入考场。
5、严格遵守考场纪律。
•、填空题(每小题2分,共20分)1.[aj-a]2.a = 2001,^ = —!—20013.04.跳跃5.一8疋-sinx4 - cos x4dx16.一37.x = 2,j = 08.(-OQ,0)9. sin(e") + C10. 0二、单项选择题(每小题2分,共10分)BDDB A三、计算下列各题(每小题7分,共49分)1・求极限limcotx(丄--- !—)go x sin x解limcotx(l—L)^li m sinA~X no x sin x XTO % • sin 兀• tan x「sinx-x=lim ------ ---XT OX“ cosx-1=lim ------ ;—Z) 3x(x T 0 时sin兀〜x , tan x 〜无) -sinx 1 lim 二—XT()6% 62.设 /(%)二sinx + 2ae\9arctanx + 2b(x-1)\ x>0X<°,确定的值,使函数在兀=0处可导。
西南财经大学高等数学期末考卷及解答一、选择题(每题5分,共25分)A. f(x) = |x|B. f(x) = x^2 + xC. f(x) = x^3D. f(x) = x^2 x2. 设函数f(x) = e^x,则f'(x)在x=0处的值为()A. 0B. 1C. eD. e^23. 下列极限中,收敛的是()A. lim(x→∞) (sin x / x)B. lim(x→0) (1 / x^2)C. lim(x→1) (x^2 1) / (x 1)D. lim(x→∞) (x^3 e^x)4. 不定积分∫(1 / (x^2 + 1)) dx的结果是()A. arctan x + CB. ln(x^2 + 1) + CC. 1 / x + CD. e^x + C5. 设函数f(x) = x^3 3x,则f''(x)的零点个数为()A. 0C. 2D. 3二、填空题(每题5分,共25分)1. 设函数f(x) = x^2 + 2x,则f'(x) = _______。
2. 设函数f(x) = e^x,则f''(x) = _______。
3. 不定积分∫(cos x) dx = _______ + C。
4. 定积分∫(从0到π/2) (sin x) dx = _______。
5. 设函数f(x) = ln(x),则f''(x) = _______。
三、计算题(每题10分,共30分)1. 求极限lim(x→0) (sin x / x)。
2. 求不定积分∫(x^2 + 1) / (x^2 + 2) dx。
3. 求定积分∫(从1到e) (1 / x) dx。
四、解答题(每题20分,共40分)1. 设函数f(x) = x^3 3x,求f'(x)和f''(x),并判断f(x)在x=0处的凹凸性。
2. 设函数g(x) = e^x,求g'(x)和g''(x),并讨论g(x)的单调性和极值。
2022年西南财经大学公共课《大学计算机基础》期末试卷A(有答案)一、单项选择题1、一个数是11011D,则它是一个()A.二进制B.八进制C.十进制D.十六进制2、二进制数101101.11对应的十六进制数是()A.2D.3B.B1.CC.2D.C D.3、下面关于二进制的运算中,错误的是()A.10+01=11 B.11+01=111 C.11-01=10 D.10-01=014、下面关于二进制的运算中,错误的是()A.10+01=11 B.11+01=111 C.11-01=10 D.10-01=015、下列不属于计算机病毒的特征的是()A.免疫性B.寄生性C.传染性D.破坏性6、计算机内存储器的信息存储基本单位是()A. ByteB. KBC. MBD. GB7、下面由于表示微型计算机主频的参数是()A.40GBB.2.4GHzC.1.0MTTRD.300MIPS8、在Windows 7桌面中,不能打开“资源管理器”的操作是()A.用鼠标右键单击“我的电脑”图标,从弹出菜单中选取B.用鼠标右键单击“我的文档”图标,从弹出菜单中选取C.用鼠标右键单击“回收站”图标,从弹出菜单中选取D.用鼠标右键单击“IE”浏览器图标,从弹出菜单中选取9、下列对“回收站”说法正确的是()A.“回收站”保存了所有系统文件B.“回收站”中的文件不能再次使用C.“回收站”中的文件只能保存30天D.“回收站”中的文件可以还原10、在资源管理器中,对同一磁盘不同的文件夹之间做复制文件操作时,应先选定文件,然后()A.直接用鼠标左键拖拽文件到目标位置B.按下Alt键同时拖拽文件到目标位置C.按下Ctrl键同时拖拽文件到目标位置D.按下Shift键同时拖拽文件到目标位置11、在Windows 7 中,下列字符不能出现在文件名中的是()A: B.$ C.空格 D. +12、对于鼠标操作,下列叙述不正确的是()A.双击速度可调B.可以双击C.可以三击D.左右键功能不可交换13、要设置打印机的优先级.应在打印机属性对话框中选择的选项卡是()A.常規B.高级C.端口D.设备设置14、在Word2010中,“常用”工具栏中“恢复”按钮的快捷键是()A.Ctrl+BackspaceB.Shift+BackspaceC. Ctrl+ZD. Ctrl+Y15、Windows中,对话框()A.有最大化按钮B.有最小化按钮C.不能改变形状大小D.不能移动16、在Word文档中,要查看被图形覆盖的那部分文字,可通过()A.设置图形的叠放次序实现B.对齐图形实现C.排列图形实现D.组合图形实现17、Word中,准备打印第5,9,12至20页,在打印页码范围选项中输入()A.5,9,12-20B.5 9 12-20C.5,9,12-20D.5-9-12,2018、在Word 2010编辑文档时,所见即所得的视图是()A.草稿视图B.页面视图C.大纲视图D.Web版式视图19、在Word2010“字体”对话框中不能设置()A上标B删除线C字符间距D段落间距20、在Excel 2010工作表中,如题22图所示的数据,在C2中求A1+B2的和,应输人()A.=A1+B2B."A1+B2"C."=A1+B2"D.SUM(A1:B2)21、在Word 2010视图中,能显示“页眉”的是()A.页面视图B.草稿视图C.大纲视图D.阅读版式视图22、在Excel 2010中,为使单元格格式恢复为默认状态,应()A.按Delete键B.选择“编辑”菜单的“清除”命令C.选择“格式”菜单的“单元格”命令D.选择“编辑”菜单的“删除”命令23、在Excel 2010中,若将工作表中E列大于90分的记录显示出来,应选择“数据”功能区中的()A.“排序”命令B.“筛选”命令C.“分类汇总”命令D.“合并计算”命令24、下列不能对Excel 2010工作表改名的操作是()A.使用快捷菜单命令B.使用菜单命令C.单击工作表名D.双击工作表名25、在Excel 2010中,下面正确的单元格地址绝对引用格式是()A.§A§5B.¥A¥5C.&A&5D. $A$526、若要设置幻灯片的片间动画效果,应选择“幻灯片放映”菜单的()A.“幻灯片切换”命令B.“动画方案”命令C.“设置放映方式”命令D.“自定义动画”命令27、在Access2010中,关系型数据库二维表的行称为()A字段B数据项C记录D数据视图28、TCP/IP协议把整个协议分成四个层次,它们是应用层、传输层、网络层和()A.物理层B.数据链路层C.会话层D.网络接口层29、下列有关计算机病毒的叙述中,正确的是()A.网络蠕虫病毒通常利用系统中的安全漏洞迸行自动传播B .计算机病毒不可以自我复制C.黑客是一种可传染的计算机病毒D.计算机病毒只能通过互联网传播30、实现局域网与广域网互联的主要设备是()A.网卡B.集线器C.路由器D.网桥二、填空题31、操作系统的主要功能是进行CPU管理、作业管理、____________、存储器和设备管理。
《会计学》考试题第一套一、单项选择题(每题1分,共15分)1、引起资产内部一个项目增加,另一个项目减少,而资产总额不变的经济业务是()。
A.用银行存款偿还短期借款B.收到投资者投入的设备一台C.收到外单位归还的拖欠货款D.宣告发放现金股利2、企业的会计处理方法不能随意变更,反映了会计信息质量要求中的()。
A.谨慎性B.及时性C.重要性D.可比性3、对于企业将现金存入银行的业务编制的记账凭证是()。
A.现金收款凭证B.银行存款收款凭证C.转账凭证D.现金付款凭证4、下列凭证中,不能作为登记总分类账依据的是()。
A.原始凭证B.科目汇总表C.记账凭证D.汇总记账凭证5、下列项目中,不属于货币资产的是()。
A.现金B.其他应收款C.银行存款D.其他货币资金6、存货采用先进先出法计价,在存货物价上涨的情况下,将会使企业的()。
A.期末存货高估,当期利润低估B.期末存货低估,当期利润低估C.期末存货高估,当期利润高估D.期末存货低估,当期利润高估7、我国企业会计准则规定,企业的会计核算应当以()为基础。
A、收付实现制B、权责发生制C、永续盘存制D、实地盘存制8、对固定资产多提折旧将使企业的资产负债表中()。
A.负债增加B.资产虚增C.资产净值减少D.对资产和负债均无影响9、下列项目中,可能会影响企业利润的经济业务是()。
A.支付短期借款利息B.接受投资者投入的设备C.交纳增值税D.支付购买材料款10、企业接受捐赠应计入的科目为()。
A.资本公积B.营业外收入C.实收资本D.其他业务收入11、下列不属于生产成本项目的是()。
A.直接材料B.直接人工C.制造费用D.管理费用12、企业年初未分配利润200万元,本年实现净利润500万元,提取法定盈余公积50万元,提取任意盈余公积65万元,该企业年末可供投资者分配的利润为()万元。
A.500 B.700 C.585 D.65013、下列项目中不能在“营业税金及附加”账户中列支的有()。
计量经济学试题一答案 (6)西南财经大学计量经济学期末考试试题计量经济学试题一 (2)计量经济学试题二 (14)计量经济学试题二答案 (16)计量经济学试题三 (22)计量经济学试题三答案 (25)计量经济学试题四 (31)计量经济学试题四答案 (35)计量经济学试题一课程号:课序号:开课系:数量经济系一、判断题(20分)1.线性回归模型中,解释变量是原因,被解释变量是结果。
()2.多元回归模型统计显著是指模型中每个变量都是统计显著的。
()3.在存在异方差情况下,常用的OLS法总是高估了估计量的标准差。
()4.总体回归线是当解释变量取给定值时因变量的条件均值的轨迹。
()5.线性回归是指解释变量和被解释变量之间呈现线性关系。
()R的大小不受到回归模型中所包含的解释变量个数的影响。
()6.判定系数27.多重共线性是一种随机误差现象。
()8.当存在自相关时,OLS估计量是有偏的并且也是无效的。
()9.在异方差的情况下,OLS估计量误差放大的原因是从属回归的2R变大。
()10.任何两个计量经济模型的2R都是可以比较的。
()二.简答题(10)1.计量经济模型分析经济问题的基本步骤。
(4分)2.举例说明如何引进加法模式和乘法模式建立虚拟变量模型。
(6分)三.下面是我国1990-20XX 年GDP 对M1之间回归的结果。
(5分)ln() 1.37 0.76ln(1)se (0.15) ( )t ( ) ( 23 )GDP M =+()1.7820.05,12P t >==自由度;1.求出空白处的数值,填在括号内。
(2分) 2.系数是否显著,给出理由。
(3分)四. 试述异方差的后果及其补救措施。
(10分)五.多重共线性的后果及修正措施。
(10分)六. 试述D-W 检验的适用条件及其检验步骤?(10分)七. (15分)下面是宏观经济模型()()()()()1(1)*(2)*3*4*5*6*7*D t t t t t t Ct t t tAt t tM C P CY C I C M u I C M C Y u Y C I u -=++++=++=+变量分别为货币供给M 、投资I 、价格指数P 和产出Y 。
会计从业资格证书实行()年定期换证制度。
:*•A.1•B.2•C.3•D.6√正确答案是:D。
您的答案是:D2.法国某企业虽在中国境内设立有机构、场所,但其取得的来源于中国境内的与其所设机构、场所没有实际联系的所得,应按()的法定税率对其征收企型所得税.:*•A.10•B.20•C.15•D.25√正确答案是:B。
您的答案是:B3。
各级预算应当遵循统筹兼顾、( )、量力而行、讲求绩效和收支平衡的原则.:*•A.艰苦朴素•B.量入为出•C.提高效率•D.勤俭节约√正确答案是:D.您的答案是:D4.新预算法自()起施行。
:*•A.2014年9月18日•B.2014年8月31日•C.2015年1月1日•D.2015年2月1日√正确答案是:C.您的答案是:C5。
( )不是企业所得税纳税人.: *•A.国有企业•B.外商投资企业•C.私营有限责任企业•D.私营合伙企业√正确答案是:D.您的答案是:D6。
根据企业所得税法规定,企业分为():*•A.国有企业和中外合资企业•B.居民企业和非居民企业•C.集体企业和合伙企业•D.居民企业和外资企√正确答案是:B。
您的答案是:B7.在会计核算的一般原则中, 要求会计指标口径一致,以便于不同企业之间进行横向比较的会计原则是( ).: *•A.一致性原则•B.可比性原则•C.配比原则•D.权责发生制原则√正确答案是:B。
您的答案是:B8。
“应付职工薪酬”的核算内容不包括():*•A.A、基本工资•B.B、奖金•C.C、单位临时发放的津贴补贴•D.D、社会保险√正确答案是:C.您的答案是:C9.企业发生的公益性捐赠支出,在年度利润总额( )以内的部分,准予在计算应纳税所得额时扣除。
:*•A.10•B.35•C.12•D.20√正确答案是:C。
您的答案是:C判断题 (你认为正确的选A,错误的选B。
)1。
客户以远程访问、云计算等方式使用会计软件生成的电子会计资料归软件供应商所有。