2010年12月一级真题

第一部分 言语知识問題１ ＿＿＿の言葉の読み方として最もよいものを、１・２・３・４から一つ選びなさい。

花屋の隣に空き地があります。

１うら ２となり３そば４むかい異文化に触れたのがきっかけで、この仕事を始めた。

１ふれた２なれた ３めぐまれた ４あこがれた話し合いでは、尐数意見も尊重しよう。

１けいちょう２けいじょう ３そんちょう４そんじゅうけがの治療に２か月かかった。

１じりょ２ちりょ３じりょう４ちりょう今回のマラソン大会は、過去最大の規模で行われた。

１きぼ ２ぎぼ３きも４ぎも問題２ ＿＿＿の言葉を漢字で書くとき、最もよいものを１・２・３・４からひとつ選びなさい。

近くの公園でドラマのさつえいが行われた。

1録映 ２撮映３録影 ４撮影小こ林ばやしさんはたよりになる人だ。

１依り ２任り３頼り４援り最近忙しくて生活のリズムがみだれている。

１破れて２乱れて３荒れて ４暴れて東京駅までのうんちんはいくらですか。

１運貸２運費３運賃４運貨来月、スポーツ大会がかいさいされる。

１開催 ２開幕３開演 ４開講問題３ （ ）に入れるのに最もよいものを、１・２・３・４からひとつ選びなさい。

昨日の試合は、私たちのチームが２（ ）１で勝った。

１反 ２比３差４対一年前のテレビドラマが、来週から（ ）放送される。

１改 ２再３更４復このレストランは予約（ ）です。

１則２法 ３制 ４系この大学は就職（ ）が高い。

１率 ２割 ３度 ４倍今は（ ）制度からの移行時期だ。

１先 ２旧 ３昔 ４元問題４ （ ）に入れるのに最もよいものを、１・２・３・４からひとつ選びなさい。

あの町の人口は（ ）減尐している。

１軽々と ２順じゅん々じゅんに３徐じょ々じょに４細ほそ々ぼそと最近、物価が（ ）している。

１増加２上達 ３増大４上昇多くの人が旅行する（）は、飛行機のチケットが高い。

１シリーズ２タイム３シーズン４チャンス私の上司はとても（）で、今まで怒ったのを見たことがない。

2010年12月日语N1真题問題1 ＿＿＿の言葉の読み方として最もよいものを、１・２・３・４から一つ選びなさい。

１話が本筋からそれてしまった。

１もとすじ２もときん３ほんすじ４ほんきん２友人にピアノの伴奏を頼まれた。

１はんそう２ばんそう３はんそ４ばんそ３名探偵の推理で事件は無事に解決した。

1 しんり２すいり３どうり４ろんり４先日の会議では、極めて重要な問題が話し合われた。

１きわめて２あらためて３つとめて４つきつめて５もう尐しアイディアを練ってからお話しします。

1 けずって２つのって３ほって４ねって６靴のひもを締めた。

1 からめた２ゆるめた３はめた４しめた問題2 （）に入れるのに最もよいものを、１・２・３・４から一つ選びなさい。

７各国のテレビがそのニュースを（）。

１投じた２配送した３報じた４配布した８森林伐採が環境に（）影響は大きい。

１及ぼす２授ける３費やす４掲げるよしだ９吉田さんは弁護士として２０年もの（）を積んできた。

１ベテラン２ポジション３ステータス４キャリア10 この小説の主人公は、歴史（）の人物をモデルにしている。

１上２面３側４内11 交渉が（）進み、無事に契約することができた。

１しとやかに２しなやかに３円滑に４性急に12 次の大会に向けて、チームの（）を強めよう。

１収束２結束３親密４緊密しじょう13 その企業は巨大な資本を（）に、海外の市場に進出した。

１背景２根源３後援４発端問題３＿＿＿の言葉に意味が最も近いものを、１・２・３・４から一つ選びなさい。

14今回の研修会は、出席者がまばらだった。

1 多かった2尐なかった153 まじめだった昨日は一日中どんよりした天気だった。

4ふまじめだった1 曇っていて暗かった2晴れていて明るかった163 風が吹いて涼しかった父は毎朝、丹念に新聞に目を通す。

4雨が降って蒸し暑かった171 ぼうっと 2 ちらっと最近、仕事がはかどっている。

3 じっくりと4 ざっと1 予想外に遅れている3 徐々に減っている2 順調に進んでいる4 急激に増えている18 の結果、この計画は見合わせることになりました。

Part I Listening ComprehensionSection A1. A. Here you are. B. That’s nice.C. Don’t worry.D. It doesn’t matter.2. A. No, you can’t. B. Yes, I am.C. Please don’t.D. Fine, thanks.3. A. No, it isn’t. B. Yes, it is.C. Quite well.D. Thanks a lot.4. A. Hurry up. B Take it easy.C. No problem.D. Mind your steps.5. A. After you ,please. B. Take care.C. This way, please.D. Sure, I will.Section B6. A. A writer. B. A musician.C. An engineer.D. A doctor.7. A. Very interesting. B. Rather difficult.C. Too simple.D. Quite good.8. A. She hasn’t got the job. B. She hasn’t pass the exam.C. She has got a headache.D. She has lost her bag.9. A. On the television. B. In the newspaper.C. On the Internet.D. From a friend.10. A. Training. B. Sales.C. Service.D. Quality.Section CGood morning, Mr. Black. Take a seat, please.Welcome to the 11 . Before we start, let me give you some idea of what I’d like to talk about you today. 12 , you’ll be given a few minutes to introduce yourself. You ca n tell us about your education, job 13 , interests, hobbies, or anything else you’d like to tell us. After that, I’ll give you some information about our company and the job you are 14 . If you have any question about the job, 15 to a sk me. I’ll be happy to answer them. Now, let’s start.Part II Vocabulary & StructureSection A16. The report gives a picture of the company’s future development.A. centralB. cleanC. clearD. comfortable17. The company has been producing this model of machine tool 2008.A. sinceB. afterC. forD. before18. Please your report carefully before you hand it in to me.A. turn toB. bring aboutC. go overD. put up19. The next board meeting will focus the benefits for the employees.A. byB. forC. withD. on20. Breakfast can be to you in your room for an additional charge.A. eatenB. servedC. usedD. made21. If more money had been invested, we a factory in Asia.A. will set upB. have set upC. would have set upD. had set up22. Even in small companies, computers are a(n) tool.A. naturalB. essentialC. carefulD. impossible23. We were excited to learn that the last month’s sales by 30%.A. had increasedB. increaseC. are increasingD. have increased24. your name and job title, the business card should also include your telephone number and address.A. As far asB. In addition toC.In spite ofD.As a result of25. Have you read our letter of December 18, in we complained about the quality of your product?A. thatB. whereC. whatD. whichSection B26. Could you tell me the (different) between American and British English in business writing?27. John is the (good) engineer we have ever hired in our department.28. The people there were really friendly and supplied us with a lot of (use) information.29. You’d better (give) me a call before you come to visit us.30. Greenpeace is an international (organize) that works to protect the environment.31. The final decision (make) by the team leader early next week.32. Have you ever noticed any (improve) in the work environment of our factory?33. We can arrange for your car to (repair) within a reasonable period of time.34. It was only yesterday that the chief engineer (email) us the details information about the project.35. We have received your letter of May 10th, (inform) us of the rise of the price.2008年12月说明：假定你是JKM公司的Thomas Black, 刚从巴黎（Paris）出差回来，请给在巴黎的Jane Costa小姐写一封感谢信。

2010,12 日语考试真题解析之N1 听力—课题理解1 番：女①人七男①人力•話。

男①人後何花。

求丁力、。

女：、今日总朝早〈力€引。

越。

手伝男：V^>^9V9©^fc 互S様/cLfeo女：本当Q助力、召。

男：乞料疋、早速粒扌乂、何力始力、。

荷作。

、終fcoTS ?女：刁几持oT<t©a全部入料乩比。

卜刃7夕広夕，不一儿運/v^oT^^S?男：Y'^'H、七力、大吉肚家具運恳？女：友達力•欲LVoT言oTS力、5、乞①求求。

運恳①花終fco^5休V^T。

乞①間t簡単t部屋①掃除^S^5O男：了解。

男①人後何花L求丁力、。

答案：2解题要点：男的要帮女的搬家，男的先问是否需要打包？女的说所有的东西都已经装入纸箱中了，要求把纸箱搬上卡车。

男的又问床和家具如何搬运？女的说自己的朊友想要，放在那里就可以了。

因此可知，男的接下来是要把纸箱搬上卡车。

注释：荷作（打包）；夕，不一儿（纸箱）2 番：会社疋女①人七男①人^yuy^-tovr話求丁。

女◎人m 何花。

肚疗料。

求肚◎求力、。

女：fe©9、故障LTV^例①7°】丿A夕一①件疋丁力*、修理^LTt5o^ 力*、求疋調子力•悪<T O男：乞*5力、、困機広買、、換元召。

力、肚、、力、。

乞*5 肚召七、求于、新—、機械①見積◎力•要連休疋力£、急、疋業者頼^^VT<n^v?女：男：届v^5、課長①許可花取oT>^n^5注文女：女①人何花。

肚疗料。

求肚◎求力、。

答案：2解题要点：发生故障的打印机虽然修理过，但是状况依然不好，于是男的建议借这个机会买个新的。

首先要有一个购买新机器的预算，因为明天开始连休，所以希望女的马上找相关人士去处理。

可以判定，这个女的接下来要去找相关人士做预算。

虽然后面又说，得到预算后，经科长批准就可以订货了，但“获得批准与“订货”并不是首先要做的。

2010年12月A级考试全真试题Part Ⅰ Listening ComprehensionDirections: This part is to test your listening ability. It consistsof 3 sections.Section ADirections: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. Both the dialogues and questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D given in your test paper. Then you should mark the corresponding letter onthe Answer Sheet with a single line through the center.1. A. A coat. B. A bag. C. A computer. D. A hat.2. A. Price of the goods. B. Quantity of the goods.C. Delivery of the goods.D. Quality of the goods.3. A. Monday. B. Thursday. C. Friday. D. Saturday.4. A. Traffic accidents. B. Economic crisis. C. Air pollution. D. Housing shortage.5. A. They cook well. B. They dance well.C. They look strong.D. They appear friendly.Section BDirections: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. Both the conversations and questions will be spoken two times. When you heara question, you should decide on the correct answer from the 4choices marked A, B, C and D given in your test paper. Then youshould mark the corresponding letter on the Answer Sheet with asingle line through the center.Conversation 16. A. In a store. B. In a company.C. In a travel agency.D. In a bank.7. A. Opening an account. B. Buying a ticket.C. Asking the way.D. Booking a hotel.Conversation 28. A. TV sets. B. Music players.C. Desk top computers.D. Digital cameras.9. A. 270 dollars. B. 280 dollars. C. 290 dollars. D. 300 dollars.10. A. 2 percent. B. 3 percent. C. 4 percent. D. 5 percent.Section CDirections: This section is to test your ability to comprehend short passages. You will hear a recorded passage. After that you will hear five questions. Both the passage and the questions will be read two times. When you hear a question, you should complete the answer toit with a word or a short phrase (in no more than 3 words). The questions and incomplete answers are printed in your test paper. You should write your answers on the Answer Sheet correspondingly. Now listen to the passage.11. What is John Wilson?He is the ______ of a big company.12. What will John Wilson do next week?He will be away for ______ .13. Who are going to report to him on his trip?______ .14. Who will be in charge of the office while he is away?His ______ .15. Why does Mary want to do a good job?She hopes to be ______ .Part Ⅱ StructureDirections: This part is to test your ability to construct grammatically correct sentences. It consists of 2 sections.Section ADirections: In this section, there are 10 incomplete sentences. You are required to complete each one by deciding on the mostappropriate word or words from the 4 choices marked A, B, C and D. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.16. We investigated other companies in the market to discover ______ they handled complaints from their customers.A. thatB. howC. whatD. where17. The Human Resources Department, as well as the other departments, will have its budget ______ to $2 million this year.A. to reduceB. reduceC. reducedD. reducing18. The team is going out to hold a party tomorrow after it ______ the project.A. completesB. completedC. will completeD. will have completed19. The new employees had to go over the safety regulations several times ______ they understood them.A. sinceB. beforeC. unlessD. when20. By the end of next year, I ______ for the company for 10 years.A. workB. am workingC. had workedD. will have worked21. ______ arriving at the meeting room, Tina discovered that she had left the sample products in her office.A. ByB. ThroughC. OnD. In22. Not until yesterday ______ anything about the new advertising campaign.A. I learnedB. have I learnedC. did I learnD. that I learned23. Miss Smith's assistant enjoys ______ for her although she treats him very strictly.A. workB. workingC. to workD. worked24. Tom might not have made such a serious mistake if he ______ your advice.A. followedB. followsC. had followedD. has followed25. Jack said the construction of the subway would be completed in October, ______ is a great surprise to us.A. thisB. whatC. thatD. whichSection BDirections: There are 10 incomplete statements here. You should fill in each blank with the proper form of the word given in brackets. Write the word or words in the corresponding space on the Answer Sheet.26. I have received an (invite) ______ to speak at an international conference.27. More than half of the staff say they won't feel(comfort)______when talking to their boss.28. The student asked the librarian for help because he couldn't find the book he (need)______.29. Most of the new models displayed in the car exhibition (design) ______ in Germany a few years ago.30. Thomas was (cheer) ______ and good-natured, and we soon became good friends.31. It is (certain) ______ true that there will be more courses to be offered next semester.32. Among all the Internet Service providers in the world, Kingston Communications is considered to be one of the (good).33. Companies are legally required (keep) ______ records of all their financial transactions.34. Before (apply) ______ for a working holiday visa, you should read the information on the United Kingdom Working Holiday page.35. At the meeting I made some proposals, but no one seemed to be (interest) ______ in them.Part Ⅲ Reading ComprehensionDirections: This part is to test your reading ability. There are 5 tasks for you to fulfill. You should read the reading materials carefully and do the tasks as you are instructed.Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 to 40. For each question or statement there are 4 choices marked A, B, C and D. You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center.When it comes to human resources, hiring highly-skilled staff is not usually enough for a company to function successfully. Besides the knowledge in their particular fields, employees must always have additional skills --those of co-operation. In the case that work tasks can only be carried out by communicating with people, accepting common decisions, solving problems, sharing information and helping one another, teamwork skills are vital.While some jobs may require talent, the ability to work as a team is learned. There are no complicated formulas; you don't need to have any special qualities or exceptional mental abilities. Individuals can be effective as a team if they have developed certain behaviors or habits of communication. Many companies, clubs and organizations use team building activities. Team building activities may include a number of teamwork elements. They are aimed at encouraging active participation in task accomplishment while all members have their roles as individuals and are able to co-operate towards a common goal as a team.Many team building activities focus on problem solving and discussing team issues; thus argument as a way to common consensus (共识) is encouraged. Team building activities often involve recognition and identification of team member skills, talents, knowledge, and experiences which allow the team members to learn more about each other and fully utilize those skills where appropriate. Many team activities are focused on developing keys to trust during challenging times.36. In the author's opinion, which of the following is vital for a company to be successful?A. Specialized knowledge.B. Highly-skilled staff.C. Exceptional talent.D. Teamwork skills.37. According to the second paragraph, co-operation skills ______.A. require special qualities and abilitiesB. are learned while working in a teamC. need exceptional mental abilitiesD. are quite complicated to learn38. Team building activities are good for ______.A. hiring employees with special talentB. encouraging employees to co-operateC. helping employees work independentlyD. training employees intheir special fields39. Why are team members encouraged to argue in team building activities?A. To come to an agreement.B. To identify their own skills.C. To learn more about the company.D. To build up their own confidence.40. What is the best title of the passage?A. Team BuildingB. Problem SolvingC. Communication SkillsD. Company ManagementTask 2Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 to 45. Fairway Kenwood is a quality Private Hire Car Service company. The company has a long and established service history with over a quarter of a century of experience in private car hire, catering (满足需要) for clients' transport requirements.All our drivers and vehicles are licensed by the Public Carriage Office. All our vehicles are fitted with most up-to-date computer systems. We provide transportation 24 hours a day, 7 days a week. We accept all credit card bookings. We undertake long distance journeys and will be happy to give you a quote (报价) on request.When you call, our sales representatives are ready and waiting to assist with your transport requirements. They can provide full information on the company's operation and how our service fits into your requirements and can help you during your visit to London.Our professional sales team can offer suggestions on how perhaps you can save money on travel while you are in London. Sightseeing and shopping trips can be arranged with very competitive prices.We offer a number of special services for buses and private use: Wedding Service, for those special occasions; Guided tour, executive tours of London famous locations; VIP Service, for that additional extra service.This service is available 24 hours/day, 7 days/week and 365 days of the year.41. Fairway Kenwood is a company thatA. has a history of nearly a centuryB. sells various vehicles to clientsC. provides private car hire serviceD. enjoys a good name in the car industry42. The company's vehicles are equipped with ______.A. up-to-date video playersB. the latest computer systemsC. a new model of card readerD. an automatic quoting machine43. From the passage, we know that you can contact the sales representatives by ______.A. faxB. emailC. telephoneD. personal visit44. The professional sales team of the company can help clients to______.A. save money while eating in LondonB. do sightseeing at a lower priceC. get free special private servicesD. enjoy free shopping trips45. Which of the following special services is provided by the company?A. Wedding Service.B. Booking hotels in London.C. Travelling around the world.D. Discounts for frequent travelers. Task 3Directions: The following is a letter of reply to a request for interviewee's resume. After reading it, you are required to complete the outline below it (No.46 to No.50). You should write your answers briefly (in no more than three words) on the Answer Sheet correspondingly.Dear Mr. Smith,Thank you for responding so quickly to my employment inquiry. I have a great interest in the position of human resource management available and feel that I can provide the ideal match for its requirements. In response to your request, I am enclosing my resume for your review. It in-eludes details regarding my educational background and work experience for the last five years.I appreciate your interest in me and the qualifications I possess. I am confident that I will provide a meaningful addition to your staff. After you have had a chance to read my resume, please feel free to contact me if you have any questions or require any additional information.I look forward to meeting you in person to discuss this position and my credentials (资历) in further detail. I am available for an interview most mornings and early afternoons. You will find my contact information at the top of my enclosed resume. Thank you again for taking the time to respond to my application.Your early reply will be very much appreciated.Sincerely yours,John BrownA Letter of ApplicationJob applicant: (46)Position interested in： (47)Personal information provided in the resume:1) (48)2) (49) for the last five years3) contact informationTime available for an interview: most mornings and (50)Task 4Directions: The following is a list of traveling insurance terms. After reading it, you are required to find the items equivalent to (与……等同) those given in Chinese in the table below. Then you should put the corresponding letters in the brackets on the Answer Sheet, numbered 51 through 55.A--Child Help J--Personal MoneyB--Damaged Baggage K--Rental Vehicle ExcessC--Delayed Baggage L--Strike RiskD--Emergency Medical Operation M--Third Party InsuranceE--Hospital Allowance N--Travel DelayF--Logs of Deposit O--Travel DocumentsG--Medical Expenses P--Travel MisconnectionH--Personal Accident Q--War RiskI--Personal Liability51. ( )个人钱财 ( ) 医疗费用52. ( ) 人身意外事故 ( ) 住院补贴53. ( ) 行李延误 ( ) 押金损失54. ( ) 第3方责任险 ( ) 战争险55. ( ) 旅行文件 ( ) 儿童救助Task 5Directions: The following is an advertisement. After reading it, you should give brief answers to the 5 questions (No.56 to No.60) that follow. The answers (in no more than 3 words) should be writtenafter the corresponding numbers on the Answer Sheet.CashPlus gives you extra cash when you need it.We all have times in our lives when we need extra money. Whether it's a wedding, or a dream holiday, or financing a business venture, CashPlus can give you the means.CashPlus is a personal line of credit that gives you cash at a low interest rate. And with no need for collateral (抵押品), application is easy.Generous Credit Limit. Up to $100,000 cash or twice your monthly income, whichever is lower, to use as you wish.Low Interest Rate. Enjoy a low interest rate of only 1.48 % per month or 17.8 % per annual as compared to other banks' credit cards. What's more, you only pay interest when you use it.Flexible Monthly Repayments. Enjoy flexible repayments from aslittle as 3% of your out-standing (未付的) balance or $30, whichever is higher. And with no fixed monthly payment, you have more control over your finance.Convenience of Online Banking. Pay bills, make account balance enquiries, view statements, arrange funds transfers and even take control of cheques issued, whenever and wherever through online banking.56. What service does Cashplus offer?It offers a ______ of credit.57. What is the upper credit limit for Cashplus?Up to ______.58. What is the benefit if you get cash from Cashplus?You can enjoy a ______.59. What is the advantage of Cashplus' monthly repayment?It's ______.60. How can Cashplus be used?Through ______.Part Ⅳ Translation——English into ChineseDirections: This part, numbered 61 through 65, is to test yourability to translate English into Chinese. After each of the sentences numbered 61 to 64, you will read four choices of suggested translation. You should choose the best translation and mark the corresponding letter on your Answer Sheet. And for the paragraph numbered 65, write your translation in the corresponding space onthe Translation/Composition Sheet.61. All of the information that you need to apply for your visa is available, free of charge, from WorldBridge's website, our commercial partner.A. 你申请签证所需要的一切证明材料全部都由我们的贸易网站WorldBridge向你提。

2010年国家公务员考试行测真题答案及解析2010年12月06日 12:591.关键词：十七大报告、社会建设【答案】D。

强化政府服务职能，建设服务型政府2.关键词：综合国力、【答案】C。

我国在哥本哈根气候峰会上提出了单位GDP碳减排的量化目标3.关键词：西部大开发战略【答案】C。

西部大开发覆盖地域指陕、甘、宁、青、新等西北五省(区)及西藏自治区4.关键词：能源条件【答案】B。

富煤、缺油、少气5.关键词：第六次人口普查【答案】B。

所取得的数据不得作为对普查对象实施处罚的依据6.关键词：法律规定【答案】D。

丁村享有选举权的村民有500人，其中300人参与了村委会主任选举，候选人王某、张某和黄某分别获得选票120票、100票和80票，因而王某当选7.关键词：人大代表选举【答案】D.2010年修改的选举法规定，全国人民代表大会代表名额，按照每一代表所代表的城乡人口数2：1的原则，以及保证各地区、各民族、各方面都有适当数量代表的要求进行分配8.关键词：国防动员法【答案】D。

全国人民代表大会常务委员会、国家主席9.关键词：西柏坡时期、先后顺序【答案】A.①③②10.关键词：人类航天史【答案】D。

载人飞船首次在地球轨道上实现交会和对接是在20世纪60年代11.关键词：近30年来、前沿技术领域、重大突破【答案】D。

超大规模集成电路、第三代移动通信、高性能计算机、超级杂交水稻12.关键词：经济发展现状【答案】C。

对石油进口的依存度已接近30%13.关键词：货币升值【答案】D。

有利于消除贸易逆差14.关键词：军衔制度【答案】A。

士兵军衔肩章版面底色有棕绿色、天蓝色、黑色三种15.关键词：交通建设【答案】A。

目前国道线采用数字编号，分别以1、2、3、4开头16.关键词：第三个副省级新区【答案】C。

重庆两江17.关键词：民族关系【答案】B。

汉族离不开少数民族，少数民族离不开汉族，少数民族之间也相互离不开18.关键词：地震【答案】A。

2010年12月大学应用英语A级作文真题(一)以销售部经理的名义写一封感信：1.临近年末，感一年来在业务上的合作2.简要回顾合作过程3.展望未来，祝新年事业兴旺4.希望……(2012,12)March.30th, 2010 Dear sir/madam,With the approach of year-end, we are truly grateful to you for cooperation in business last. We had cooperation and made a great success in the past. What’s more, may your business always be prosperous. Looking forward to the futurity, we wish you health, happiness and have a good fortune .Moreover, we feel most obliged to thank once moreYou sincerely,Sales Manager （二）你新加坡的朋友在上告诉你他要来观看第十六届亚运会足球决赛，你感到很高兴，写感他在新加坡期间对你的照顾，邀请他在期间住在你家，并表示将带他游览名胜，遍尝美食。

See all places of interest and taste all the tasty foods in Guangzhou,Words for reference:足球决赛：the Football FinalsThe Football Finals of the sixteenth Asian Games in Guangzhou名胜：places of interest（三）请给学校领导写一封投诉信，反映学生宿舍情况：1．一间八人太拥挤；Eight people for a room is too crowded;2.无法上网，不方便学习；It’s unable to access the net and not easy to study3.晚上熄灯时间可否推迟到11：00，特别是考试期间；Can we turn off the lights at night time be delayed to 11:00, especially during the examination?4.可否考虑宿舍安装空调，夏天太热，晚上无法睡觉。

一、法规知识：某省城新区先做了小区划，后拟建电视发射塔，小区划结果：68gal，0.6s。

电视塔安评结果：76gal，0.8s。

问：1、安评的法规依据中华人民共和国防震减灾法，地震安全性评价管理条例，GB17741-2005工程场地地震安全性评价，GB18306-2001中国地震动参数区划图以及行业和地方的相关法规要求等。

2、小区划的工作对象和其抗震设防目标及依据小区划对象：为城镇、厂矿企业、经济技术开发区、等土地利用规划的制定提供基础资料，为城市和工程震害的预测和预防、救灾措施的制定提供基础资料，为地震小区划范围内的一般建设工程的抗震设计提供设计地震动参数。

地震小区划包括地震动小区划和地震地质灾害小区划抗震设防目标及依据。

一般建设项目：“小震不坏、中震可修、大震不倒”，依据GB50223－2008《抗震设防分类标准》和《建筑抗震设计规范》。

3、小区划安评报告有那级管理部门批？审批工作内容地震小区划安全性评价报告应由国家地震局负责审批。

审批内容包括安评报告的技术审核与抗震设计地震动参数审定。

4、建塔能用小区划的工作结果吗？应该据塔的高度、重要性等来分别回答：若该发射塔属于一般工程就应该用小区划的结果；但作为省城的电视发射塔，据其重要性应该确定为重要工程，应通过2级地震危险性评价来确定其抗震设计的地震动参数。

5、2次工作结果有差别，为什么？因工作要求和工作精度不同，故结果有差别。

小区划是为新建城区的一般建设工程提供抗震设计地震动参数，参数结果是一定工地条件下一个小区划分区内的平均值，其范围远大于电视塔的场址；而电视塔安评结果是具体场址2个控制孔进行地震危险性概率分析确定的结果，具有更强的工程针对性。

同时应该考虑到电视发射塔的高度和柔性，给出与工程特性相适应的动参数。

二、西部拟建高速公路，跨长江中游带和龙门山带，有一跨江悬索大桥，2桥墩相隔1000米，左侧为侵蚀基岩场地，右侧为卵石砂土堆积。

一组地震数据：震级、统计年限等…问：1、编制哪些空间范围的地震目录？A高速路沿线区域破坏性地震目录、近期小震地震目录；B高速路沿线近场破坏性地震目录、近期小震地震目录；C大桥桥址区域破坏性地震目录、近期小震地震目录；D大桥桥址近场破坏性地震目录、近期小震地震目录。

ACCAF82010年12⽉真题P a p e r F 8 ( I N T )ALL FIVE questions are compulsory and MUST be attempted1(a)Auditors have a responsibility under ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management, to communicate deficiencies in internal controls. In particular SIGNIFICANT deficiencies ininternal controls must be communicated in writing to those charged with governance.Required:Exp lain examp les of matters the auditor should consider in determining whether a deficiency in internal controls is significant.(5 marks) Greystone Co is a retailer of ladies clothing and accessories. It operates in many countries around the world and has expanded steadily from its base in Europe. Its main market is aimed at 15 to 35 year olds and its prices are mid to low range. The company’s year end was 30 September 2010.In the past the company has bulk ordered its clothing and accessories twice a year. However, if their goods failed to meet the key fashion trends then this resulted in significant inventory write downs. As a result of this the company has recently introduced a just in time ordering system. The f ashion buyers make an assessment nine months in advance as to what the key trends are likely to be, these goods are sourced from their suppliers but only limited numbers are initially ordered. Greystone Co has an internal audit department but at present their only role is to perform regular inventory counts at the stores.Ordering processEach country has a purchasing manager who decides on the initial inventory levels for each store, this is not done in conjunction with store or sales managers. These quantities are communicated to the central buying department at the head office in Europe. An ordering clerk amalgamates all country orders by specified regions of countries, such as Central Europe and North America, and passes them to the purchasing director to review and authorise.As the goods are sold, it is the store manager’s responsibility to re-order the goods through the purchasing manager;they are prompted weekly to review inventory levels as although the goods are just in time, it can still take up to four weeks for goods to be received in store.It is not possible to order goods f rom other branches of stores as all ordering must be undertaken through the purchasing manager. If a customer requests an item of clothing, which is unavailable in a particular store, then the customer is provided with other branch telephone numbers or recommended to try the company website.Goods received and InvoicingT o speed up the ordering to receipt of goods cycle, the goods are delivered directly from the suppliers to the individual stores. On receipt of goods the quantities received are checked by a sales assistant against the supplier’s delivery note, and then the assistant produces a goods received note (GRN). This is done at quiet times of the day so as to maximise sales. The checked GRNs are sent to head office for matching with purchase invoices.As purchase invoices are received they are manually matched to GRNs f rom the stores, this can be a very time consuming process as some suppliers may have delivered to over 500 stores. Once the invoice has been agreed then it is sent to the purchasing director for authorisation. It is at this stage that the invoice is entered onto the purchase ledger.Required:(b)As the external auditors of Greystone Co, write a report to management in respect of the purchasing systemwhich:(i)Identifies and explains FOUR deficiencies in that system;(ii)Explains the possible implication of each deficiency;(iii)Provides a recommendation to address each deficiency.A covering letter is required.Note: Up to two marks will be awarded within this requirement for presentation.(14 marks)(c)Describe substantive procedures the auditor should perform on the year-end trade payables of Greystone Co.(5 marks)(d)Describe additional assignments that the internal audit department of Greystone Co coul d be asked toperform by those charged with governance.(6 marks)2(a)Explain the concept of TRUE and FAIR presentation.(4 marks)(b)Explain the status of International Standards on Auditing.(2 marks)(c)ISA 230 Audit Documentation deals with the auditor’s responsibility to prepare audit documentation for an auditof financial statements.Required:State FOUR benefits of documenting audit work.(4 marks)(10 marks)3(a)In agreeing the terms of an audit engagement, the auditor is required to agree the basis on which the audit is to be carried out. This involves establishing whether the preconditions for an audit are present and confirming that there is a common understanding between the auditor and management of the terms of the engagement.Required:Describe the process the auditor should undertake to assess whether the PRECONDITIONS for an audit are present.(3 marks)(b)List FOUR examples of matters the auditor may consider when obtaining an understanding of the entity.(2 marks)(c)You a re the a udit senior of White & Co a nd a re pla nning the a udit of Redsmith Co for the yea r ended30 September 2010. The company produces printers and has been a client of your firm for two years; your auditmanager has already had a planning meeting with the finance director. He has provided you with the following notes of his meeting and financial statement extracts.Redsmith’s ma na gement were disa ppointed with the 2009 results a nd so in 2010 undertook a number of strategies to improve the trading results. This included the introduction of a generous sales-related bonus scheme for their salesmen and a high profile advertising campaign. In addition, as market conditions are difficult for their customers, they have extended the credit period given to them.The fina nce director of Redsmith ha s reviewed the inventory va lua tion policy a nd ha s included a dditiona l overheads incurred this year as he considers them to be production related. He is happy with the 2010 results and feels that they are a good reflection of the improved trading levels.Financial statement extracts for year ended 30 September DRAFT ACTUAL20102009$m$m Revenue23·018·0Cost of Sales(11·0)(10·0)––––––––––Gross profit12·08·0Operating expenses(7·5)(4·0)––––––––––Profit before interest and taxation4·54·0––––––––––––––––––––Inventory2·11·6Receivables4·53·0Cash–2·3T rade payables1·61·2Required:Using the information above:(i)Calculate FIVE ratios, for BOTH years, which would assist the audit senior in planning the audit; and(5 marks)(ii)From a review of the above information and the ratios calculated, explain the audit risks that arise and describe the appropriate response to these risks. (10 marks)(20 marks)4(a)Explain the purpose of a value for money audit.(4 marks)(b)Bluesberry hospital is located in a country where healthcare is free, as the taxpayers fund the hospitals whichare own ed by the govern men t. T wo years ago man agemen t reviewed all aspects of hospital operation s an d in stigated a n umber of measures aimed at improvin g overall ‘value for mon ey’ for the local commun ity.Management have asked that you, an audit manager in the hospital’s internal audit department, perform a review over the measures which have been implemented.Bluesberry has one centralised buying department and all purchase requisition forms for medical supplies must be forwarded here. Upon receipt the buying team will research the lowest price from suppliers and a purchase order is raised. This is then passed to the purchasing director, who authorises all orders. The small buying team receive in excess of 200 forms a day. The human resources department has had difficulties with recruiting suitably trained staff. Overtime rates have been in creased to in cen tivise perman en t staff to fill staffin g gaps, this has been popular, an d relian ce on expensive temporary staff has been reduced. Monitoring of staff hours had been difficult but the hospital has implemented time card clocking in and out procedures and these hours are used for overtime payments as well.The hospital has invested heavily in new surgical equipment, which although very expensive, has meant that more operations could be performed and patient recovery rates are faster. However, currently there is a shortage of appropriately trained medical staff. A capital expenditure committee has been established, made up of senior managers, and they plan and authorise any significant capital expenditure items.Required:(i)Identify and explain FOUR STRENGTHS within Bluesberry’s operating environment; and(6 marks)(ii)For each strength identified, describe how Bluesberry might make further improvements to provide the best value for money.(4 marks)(c)Describe TWO substantive procedures the external auditor of Bluesberry should adopt to verify EACH of thefollowing assertions in relation to an entity’s property, plant and equipment;(i)Valuation;(ii)Completeness; and(iii)Rights and obligations.Note: Assume that the hospital adopts International Financial Reporting Standards.(6 marks)(20 marks)5Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.Receivable balance owing from Yellowmix CoGreenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.Warranty provisionThe warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.Required:(a)Describe the audit procedures required in respect of accounting estimates.(5 marks)(b)For each of the two issues above:(i)Discuss the appropriateness of written representations as a form of audit evidence; and (4 marks)(ii)Describe additional procedures the auditor should now perform in order to reach a conclusion on the balance to be included in the financial statements.(6 marks) Note: The total marks will be split equally between each issue.(c)The directors of Greenfields have decided not to provide the audit firm with the written representation for thewarranty provision as they feel that it is unnecessary.Required:Explain the steps the auditor of Greenfields Co should now take and the impact on the audit report in relation to the refusal to provide the written representation.(5 marks)(20 marks)End of Question Paper。

2010年计算机等级一级MS Office练习试题第一卷必做模块必做模块一文件操作（15分）打开“资源管理器”或“我的电脑”窗口，按要求完成下列操作：1．在F:\（或指定的其他盘符）下新建一个文件夹T□（2分），并将C:\A1（网络环境为W:\A1）文件夹中的所有文件和文件夹复制到T□文件夹中（2分）。

2．在文件夹T□中，建立一个子文件夹Sub1（2分）,将T□文件夹中除扩展名为.htm文件和web1.files文件夹外的其他文件，移动到T□\Sub1中(2分)。

3．把T□\Sub1中的Txt1.txt文件进行压缩，压缩后的文件名为Txt1.rar,保存在T□\Sub1文件夹中（3分）。

4．将T□\Sub1中文件Txt1.txt的属性设为“只读”（2分）；将T□\Sub1中的文件Pic1.jpg 复制一个备份文件，文件名为NewPic1.jpg（2分）。

必做模块二 WORD操作（25分）1．在T□\Sub1文件夹下打开文档W1.DOC，将文件另存为new1.DOC，保存位置为T□\Sub1文件夹中(1分)。

对new1.DOC文档按要求完成下列操作。

2．在正文第二段的“……”后输入如下文字，并将字体颜色设置为蓝色，删除“……”：（7分）奚啸伯也常到言家听言菊朋调嗓，于是就产生了拜言学戏的念头，虽然家族之中对此事大有非议，但经过一段时间争取，奚啸伯终于在1921年，正式拜言菊朋为师开始学戏。

3．将标题段文字“著名京剧表演艺术家——奚啸伯”设置为三号字、加粗、居中。

（2分）4．将正文各段落行距设置为“固定值18磅”。

（2分）5．将文档中所有“奚啸伯”设置为红色字体、倾斜。

（2分）6．在文本末尾插入 T□\Sub1中的Tab1.doc文件（2分），然后完成以下操作：（1）将文本转换为表格。

（2分）（2）设置表格内各单元格内容水平居中（2分）；设置表格所有框线粗细为1磅，如下表所示。

（2分）7．页面设置：设置纸张大小为16开，页边距上、下各为2.3厘米，左、右为各2.1厘米。

2010年12月日语一级（N1）真题解析文法部分未名天日语完整版未名天日语学校推荐，考生可以对照真题及答案2010年12月日语N1级真题文法(未名天日语版)26题正解：4解析：山川铁路于三月迎来开业90周年，以此为契机导入最新型的车辆，从15日线路开始进入实际运营。

1 以......为限。

通常用于表示某动作或者事件最后截止，从此不再进行的日期。

2 以......为开端。

通常后面的表达是同类的事件不断进行。

3 不管......，不顾......4 以......为契机。

通常后句都是一个比较重大的转变。

27题正解：2解析：无论是什么样的理论，如果没有经过数据的实验检验，是绝对不会被大众接受的。

要点：首先要知道动词ます形＋はしない。

这个用法表示不......，绝不......。

然后根据句意分析动词应该是被动的形式。

28题正解：1解析：（电视广告）本产品不使用任何添加剂，是健康的食用油。

1 一切，全部。

后面常常加否定，表示一点也没......，完全不......。

2 非常3 一定4 真没想到，居然......；该不会是......。

29题正解：3解析：被委托负责这次的计划，责任在肩令人感到格外紧张，不敢有丝毫的懈怠。

1 想法2 希望，预计3 感觉，心情4 结果30题正解：4解析：这次由于我们发送商品的过失，给您带来了很大的麻烦，我们对此表示深深地歉意。

要点：真是非常的抱歉。

这题考察对敬语的把握：～ていただく是～てまらう的谦让语。

いらっしゃる是动词来る、いる的尊敬语，申し上げる是言う的谦让语。

お詫び申し上げます是~申し上げる这一自谦结构，符合题意的正确表达方式，表示向您致歉。

31题正解：1解析：上司“我说你啊，这下可是非常尴尬啊！资料有错字啊。

多亏了你让我如此地丢脸。

”部下“对不起，我犯迷糊了。

”要点：这里考查到了～じゃないか的用法，动词形容词普通形＋ではないか/じゃないか表示一种强烈的反问。

表达一种肯定的语气。

初级会计实务考试真题及答案初级会计实务考试真题及答案一、单项选择题(本类题共25小题，每小题1分，共25分。

每小题备选答案中，只有一个符合题意的正确答案。

请将选定的答案，按答题卡要求，用2B铅笔填涂答题卡中题号1至25信息点。

多选、错选、不选均不得分)1.下列各项中，应计入产品成本的是()。

A.固定资产报废净损失B.支付的矿产资源补偿费C.预计产品质量保证损失D.基本生产车间设备计提的折旧费参考答案：D【解析】A.固定资产报废净损失计入营业外支出。

B.支付的矿产资源补偿费计入管理费用。

C.预计产品质量保证损失计入销售费用。

2.2010年1月1日，甲公司采用分期付款方式购入大型设备一套，当日投入使用。

合同约定的价款为2 700万元，分3年等额支付;该分期支付购买价款的现值为2 430万元。

假定不考虑其他因素，甲公司该设备的入账价值为()万元。

A.810C.900D.2 700参考答案：B【解析】如采用分期付款方式购买资产,且在合同中规定的付款期限比较长,超过了正常信用条件。

在这种情况下,该类购货合同实质上具有融资租赁性质,购入资产的成本不能以各期付款额之和确定,而应以各期付款额的现值之和确定。

3.企业将款项汇往异地银行开立采购专户，编制该业务的会计分录时应当()。

A.借记“应收账款”科目贷记“银行存款”科目B.借记“其他货币资金”科目贷记“银行存款”科目C.借记“其他应收款”科目贷记“银行存款”科目D.借记“材料采购”科目贷记“其他货币资金”科目参考答案：B【解析】企业将款项汇往异地银行开立采购专户借：其他货币资金——外埠存款贷：银行存款4.甲产品经过两道工序加工完成，采用约当产量比例法将直接人工成本在完工产品和月末在产品之间进行分配。

甲产品月初在产品和本月发生的直接人工成本总计23 200元。

本月完工产品200件;月末第一工序在产品20件，完成全疗工序的40%;第二工序在产品40件，完成全部工序的60%。

2010 年12月日语一级能力考试真题（文字部分）----------------------新世界日语版----------------------新能力考文字词汇出题倾向分析新能力考已经实施了2次，可以肯定的说文字词汇部分的难度是有所增加的。

从这两次考试可以看出，文字词汇部分每次都会有以前的基准中不曾有的词汇，如7月份的「手薄」「やんわり」，12月的「どんよりした」「まばらだった」等。

另外虽然题量比以前有所减少，但是考查方式更加的灵活，不是只靠背单词就能考高分的。

特别是新增的问题近义词替换，虽然难度不高，但是更加侧重的是词汇能力与其他相关读解及听力能力的结合，需要特别注意。

为了能够更好更有效率的备战新能力考，希望大家在平时的学习过程中能注意以下几点：1、背单词不能只背中文意思，要了解词性和语感。

2、结合着固定搭配一起记忆，如「いかに～ても／か」。

3、把意思相近的或者是相反的单词一起对比记忆，会比较印象深刻。

4、一级中重点考查的汉字词汇也是中国人容易忽视的部分，学习过程中要作为重点来记忆；而有很多和中文意思不一样的表记，如「依頼、結束」等，一定要十二万分的注意。

5、在现行的新能力考中，新的超出原基准的词汇有很多，所以在平时学习中一定要保持着“饥渴”的状态，把遇到的所有单词“通杀”。

文字词汇部分应该是抓分的而不是向下拉分的部分，平时多下功夫，就能取得好成绩。

N１文字・語彙問題一＿＿＿の言葉の読み方として最もよいものを、1・２・３・４から一つ選びなさい。

1解析：正解３（ほんすじ）意为“主要情节；本题，中心”。

所以题意为“话题偏题了。

”2解析：正解２（ばんそう）意为“伴奏”，题意为“被朋友拜托钢琴伴奏。

”3解析：正解２（すいり）意为“推理”，所以题意为“通过名侦探的推理，事件得以平安解决。

”4解析：正解１（きわめて）意为“极其，平常”，所以题意为“在上次的会议上，谈论了极为重要的问题。

”5解析：正解４（ねって）原形是「ねる」，意为“推敲，斟酌”，所以题意为“这个构思，稍微推敲一下再讲。

2010年12月新日本語能力試験2級聴解参考原文及部分参考答案問題11番大学で女の学生と男の学生が話しています。

女の学生はこの後何をしますか。

女：ねえ、経済学のレポート、もう書いた？男：うんん、まだ途中。

女：来週の水曜日だよね、締め切り。

私、レポートの参考資料が見つからなくて、困ってるんだ。

インターネットでちょっと調べてみたんだけと……男：僕が先生の言ってた経済学入門って本、買ったよ。

最初は僕もインターネットで調べて書こうと思ってたんだけど、やっぱりうまく書けそうになくて……女：それ、今持ってる？男：うん、持ってるよ。

これ……女：ねえ、悪いんだけど、一日だけ借りられない？男：あー、今日、僕もこれ見ながらレポート書くつもりだから……この本、図書館にあったから、借りたら……女：そっか、行ってみる。

男：うん。

授業のノートもけっこう参考になったよ。

女：うん、そうだね。

わたしも、ノートは見てみたんだ。

ありがとう。

問い：女の学生はこの後何をしますか。

2番会社で男の人と女の人が出張について話しています。

女の人はこの後何をしなければなりませんか。

1男：出張はもう来週だなあ。

出張に持っていく新製品のサンプル、届いた？女：いいえ、それがまだなんです。

今週中には届くことになっておりますが。

男：うーん、それじゃ、不安だなあ。

もう一度工場に電話して確認入れといて。

女：はい。

男：それから、あそこ、直した？女：はい、修正して机の所に置いておきました。

今度はお客さまに好印象を持っていただけると思います。

男：あっ、そう。

ありがとう。

女：後で見ておくよ。

飛行機のチッケトは取れてるよね。

男：はい、予約してあります。

問い：女の人はこの後何をしなければなりませんか。

3番電話で女の人と男の人が話しています。

女の人はこの後どうしますか。

女：はい、もしもし。

男：遅れてごめん。

今、どこ？女：映画館の前、でも、今日休みみたいだよ。

男：えっ？女：どうしよう。

問題7 次の文の（）に入れるのに最もよいものを、１・２・３・４から一つ選びなさい。

休日は混雑が予想されますので、お電話でご予約の（）、ご来店ください。

1あげく2あまり3うえ4ほう新作映画について中なか田た一いち郎ろう監かん督とくは、「現実的で（）ながらも、詩的な雰囲気を失わないよう意識した。

」と語る。

1あり2ある3なり4なるA「これまでありがとう。

あなたに会えて本当によかった。

元気でね。

」B「そんな、もう一生会えない（）言うのはやめてよ。

」1らしく2みたいに3らしいって4みたいっA「昨日、サッカーの試合見に行ったんでしょ？どうだった？」B「それが、ミスの連続でね……。

（）プロの試合とは思えない内容だったよ。

」1なんて2仮に3とても4二度と現在、建設作業はスムーズに進んでいるが、必ずしも最初から順調だった（）。

1に限らない2必要はない3にちがいない4わけではない（カメラ店で）客「このカメラ直りますか。

」店員「うーん、こんなにひどく壊れていると、（）ですね。

」1直しかねない2直しようがない3直してはならない4直してもかまわない「このたびは、私どもの商品発送ミスにより、お客様に大変ご迷惑をおかけしましたことを深く（）。

申し訳ございませんでした。

」1おわび申し上げます2おわびいただきます3わびていただきます4わびていらっしゃいます相手のためと思ってしたことが、実はその人にとって迷惑になっては（）。

1いないでしょうか2おかないでしょう3こないでしょう4みないでしょうかこれは「あお湖こ」の写真です。

この湖は、季節によってさまざまな景色を水面に映して私たちの目を（）。

1楽しんでくれます2楽しんでもらいます3楽しませてくれます4楽しませてもらいますわたしの気持ちは、きっとあなたにはわからないだろうし、あなたに（）。

1わかりたくもない2わかってほしくもない3わかりたくはないだろう4わかってほしくはないだろうさっきご飯を食べた（）、もうおなかがすいてきた。

初级会计实务的真题附答案初级会计实务的真题附答案初级会计实务这门科目的备考离不开做真题。

今天店铺为大家整理了初级会计实务真题附答案，欢迎阅读。

初级会计实务真题一、单项选择题(本类题共24小题，每小题1分，共24分。

每小题备选答案中，只有一个符合题意的正确答案，请将选定的答案，按答题卡要求，用2B铅笔填涂答题卡中题号1至24信息点。

多选、错选、不选均不得分)1. 2011年3月某企业开始自行研发一项非专利技术,至2011年12月31日研发成功并达到预定可使用状态,累计研究支出为160万元,累计开发支出为500万元(其中符合资本化条件的支出为400万元)。

该非专利技术使用寿命不能合理确定，假定不考虑其他因素，该业务导致企业2011年度利润总额减少()万元。

A.100B.160C.260D.660【答案】C【解析】研究阶段支出160万元和开发阶段不符合资本化条件支出100万元应计入当期损益，所以减少2011年的利润总额160+100=260(万元)。

2. 2012年2月1日某企业购入原材料一批，开除一张面值为117000元，期限为3个月的不带息的商业承兑汇票。

2012年5月1日该企业无力支付票款时，下列会计处理正确的是()。

A.借:应付票据 117000贷:短期借款 117000B.借:应付票据 117000其他应付款 117000C.借:应付票据 117000贷:应付账款 117000D.借:应付票据 117000贷:预付账款 117000【答案】C【解析】开出的是不带息的商业承兑汇票，票面到期值与面值相等。

无法支付要转销应付票据，同时增加一笔“应付账款”。

如果是银行承兑汇票，无法支付要转销应付票据，同时增加一笔“短期借款”3. 某企业为增值税一般纳税人，适用的增值税税率为17%，2012年6月建造厂房领用材料实际成本20000元，计税价格为24000元，该项业务应计入在建工程成本的金额为()元。

A.20000B.23400C.24000D.28000【答案】B【解析】领用外购的原材料用于建造厂房，厂房是不动产，领用的原材料的进项税额不能抵扣，要做进项税额转出，会计处理: 借:在建工程23 400贷:原材料 20 000应交税费——应交增值税(进项税额转出) 3 4004. 企业每期期末计提一次还本息的长期借款利息，对其中应当予以资本化的部分，下列会计处理正确的是()。

2010年12月4号证券从业资格考试《证券市场基础知识》真题一、单项选择题1、证券是各类记载并代表一定权益的（）。

A．书面凭证B．法律凭证C．收入凭证D．资本凭证2、金融市场分为初级市场和二级市场，这是根据金融市场的（）划分的。

A．交易的对象B．交易的性质C．交易的期限D．交易的时间3、二级市场的组织形态有两种，一种是交易所，证券的买主和卖主或是其代理人在交易所的一个中心地点见面并进行交易，另一种交易形式是（）。

A．场外交易市场B．有形市场C．第三市场D．第四市场4、1602年，世界上成立了第一家股票交易所，它是在（）。

A．纽约B．伦敦C．巴黎D．阿姆斯特丹5、中国人自己创办的第一家证券交易所是1918年夏天成立的（）。

A．上海证券交易所B．上海众业公所C．上海华商证券交易所D．北平证券交易所6、中国证券市场逐步规范化，其中发行制度的发展（）。

A．始终是审批制B．由审批制到核准制C．始终是核准制D．由核准制到审批制7、为了确保股票发行审核过程中的公正性和质量，中国证监会成立了（），对股票发行进行复审。

A．股票发行审核委员会B．证券业协会C．交易所监督部D．证券登记机构8、我国证券业中，行业性自律性组织是指（）。

A．证券交易所B．证券业协会C．证监会D．证券登记结算公司9、在我国，证监会属于（）管辖。

A．中国人民银行B．国务院C．人大常委会D．国家主席10、公司破产后，对公司剩余财产的分配顺序上列为最后的是（）。

A．普通股票B．优先股票C．银行债权D．普通债权11、股票的理论价值是（）。

A．票面价值B．帐面价值C．清算价值D．内在价值12、20世纪早期，美国（）州最先通过法律，允许发行无面额股票。

A．纽约B．新泽西C．华盛顿D．芝加哥13、按照《公司法》的规定，股东大会是公司权力机关，它由股东组成，它的职责有（）。

A．制定公司内部基本管理制度B．制定公司的利润分配方案和弥补方案C．决定公司内部管理机构的设置D．对是否发行公司债券作出决议14、我国《公司法》规定，股东大会一年召开（）次年会。