湖南商学院课程考核试卷
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A 卷答案:一、名解:1.国内生产总值:经济社会在一定时期内运用生产要素所生产的全部最终产品(物品和劳务)的市场价值。
2.投资乘数:收入变动对引起这种变动的投资支出的变动的比率。
3.挤出效应:指政府支出增加所引起的私人消费或投资降低的作用。
4.自动稳定器:亦称内在稳定器,指经济系统本身存在一种会减少各种干扰对国民收入冲击的机制,能在经济繁荣时期自动抑制通胀,在经济衰退时期自动减轻萧条,无须政府采取任何行动。
5.潜在产量:又称充分就业的产量,是指在现有资本和技术水平条件下,经济社会的潜在就业量所能生产的产量。
二、单选:1.D 2.A 3.C 4.D 5.C 6.A 7.C 8.D 9.B 10.A11.A 12.C 13.C 14.B 15.A三、判断1— 5:错、错、对、错、对6—10:对、对、错、错、对四、计算题1.解:y=c+i=100+0.6y+50 y=375c=100+0.6*375=325 s=50 (2分)2.k i =1/1-0.6=2.5 增加的收入Y=50*2.5=125(2分)3.y=750 s=50 (2分)4.k i =1/1-0.8=5 乘数变大 (2分)2.解: (1)IS 曲线:y=c+i=100+0.8y+150-6r IS: y=1250-30rLM 曲线:L=m 0.2y-4r=150 y=750+20r(2)联立IS 曲线与LM 曲线方程: r=10 y=950 五、作图说明:R LM YIS 1 IS 0 古典主义极端情况下财政政策完全无效,而货币政策完全有效。
LM 垂直,说明货币需求的利率系数为0,即利率已非常高,一方面使用权人们持有货币的成本极大;另一方面又使人们预期债券价格只会上涨而不会下跌。
因此,人们不愿为投机而持有货币。
此时,政府如推行一项增加支出的坟张性财政政策,都将伴随着私人投资的等量减少。
政府支出对私人投资的“挤出”是完全的,扩张性财政政策并没有使收入水平有任何改变。
湖南商学院课程考核试卷(A)卷(1)判断间的等值关系(2)判断间的矛盾关系(3)判断间的真包含关系(4)判断间的蕴涵关系4、说本案是重伤罪是对的,说本案不是重伤罪也是对的,这一因议论违反了()(1)同一律(2)不矛盾律(3)充足理由律(4)排中律5、在关系判断“张某厌恶李某”中,“厌恶”属于()(1)对称关系(2)反对称关系(3)非对称关系(4)以上三中均不是6、“无人知道案情”的负判断等值于()(1)所有人都不知道案情(2)所有人都知道案情(3)有的人不知道案情(4)有的人知道案情7、“法律都具有强制性,所以,,民法具有强制性”,这一推理属于()(1)性质判断对当关系推理(2)换质法(3)换位法(4)三段论的省略式8、有A和B两个概念,当所有B是A,并且有A不是B时,B与A之间的关系是()(1)种属关系(2)属种关系(3)交叉关系(4)全同关系9、下列限制或概括有错误的是()(1)“三段论”限制为“大前提”(2)“集合概念”概括为“概念”(3)“反对关系”概括为“全异关系”(4)“演绎推理”限制为“选言推理”10、以“只有当某机关是法院,它才有审判权”为前提进行假言推理,其有效式有()(1)一种(2)两种(3)三种(4)四种三、多选题(每小题3分,共15分)。
1、在“中国是世界上人口最多的国家。
”这一判断中,主项与谓项都是()。
(1)单独概念(2)普遍概念(3)集合概念(4)正概念(5)负概念2、如果所有的a是b,那么a与b的外延关系可能是()。
(1)全同关系(2)真包含关系(3)真包含于关系(4)交叉关系(5)全异关系3、下列各组概念其内涵和外廷有反变关系的是( )。
(1)杀人罪、故意杀人罪 (2)成年人、未成年人 (3)有期徒刑、无期徒刑 (4)共产党员、审判员 (5)司法机关、法院4、以“所有的P 是M ”、“所有的S 不是M ”为大、小前提进行三段论推理,可必然推出( )。
(1)所有的S 不是P (2)所有的S 是P (3)有的S 不是P (4)有的S 是P (5)没有S 不是P5、以“联言判断是复合判断”为前提进行对当关系推理,推出的结论是( )。
湖南商学院课程考核试卷 (B )课程名称: 普通逻辑学 学分 2 考核学期: 2009—2010 学年度 第 1 学期 考核形式: 闭卷3.“老张和老王是同学”是一个____判断。
4.简单枚举归纳推理与类比推理都是____性推理。
5.“如果p 则r ,如果q 则r ,p 或q ,所以r ”,是____推理的____式。
6.若SAP 取值为真,则SOP 取值为____,SIP 取值为____。
7.形式逻辑的基本规律是同一律、_____、_____和______。
8.“这次商品展销会上的许多商品都是乡镇企业的产品”,这个性质判断的周延性应为主项_____,谓项_____。
9.判断有两个逻辑特征,即______和________。
二.单选题:(从下列备选答案中选出一个正确答案,每题2分,共20分)1.由并非SAP 可推出SOP ,其根据是逻辑方阵中的( )关系。
①A 差等 ②反对 ③下反对 ④矛盾2.在性质判断的对当关系中,如两个判断是互相矛盾的,那么它们( )。
①常项和变项都相同 ②常项相同,变项不同③常项和变项都不同④常项不同,变项相同3.一个有效的三段论的小前提是E判断,其大前提是()。
①MAP ②PAM ③MEP ④PIM4.“有S是P”与“并非所有S不是P”两判断是()。
①从属关系②上反对关系③等值关系④矛盾关系5.下列定义正确的是()。
①契约就是合同②老师是辛勤的园丁③抢夺不是抢劫④组织、领导犯罪集团进行犯罪活动的或者在共同犯罪中起重要作用的,是主犯6.在下列两概念中具有矛盾关系的是()。
①黑、白②对称关系、非对称关系③马克思主义、非马克思主义④资本主义国家、社会主义国家7.在“有的S是P”这个特称肯定判断中,量项“有的”的逻辑含义是()的意思。
①“一部分”②“少数”③“至少有一个”④“大多数”8.在三段论推理“所有P都是M,有的S不是M;所以,有的S不是P”中,()。
①小项在前提和结论中均周延②小项在前提和结论均不周延③大项在前提和结论中均不周延④中项在前提中周延两次9.如果A、B两个判断不能同真,但却可以同假,则它们之间的关系是()。
商学院试题及答案一、单项选择题(每题2分,共20分)1. 商学院的核心课程通常不包括以下哪一项?A. 会计学B. 经济学C. 物理学D. 市场营销学答案:C2. 在商业决策中,SWOT分析不包括以下哪个要素?A. 优势(Strengths)B. 劣势(Weaknesses)C. 机会(Opportunities)D. 风险(Risks)答案:D3. 下列哪一项不是企业社会责任(CSR)的范畴?A. 环境保护B. 社区服务C. 利润最大化D. 员工福利答案:C4. 企业战略规划中,PEST分析不包括以下哪个因素?A. 政治(Political)B. 经济(Economic)C. 社会(Social)D. 技术(Technological)答案:D5. 下列哪一项不是有效的市场细分标准?A. 地理位置B. 人口统计C. 产品类型D. 心理特征答案:C6. 以下哪个不是企业财务报表的主要组成部分?A. 资产负债表B. 利润表C. 现金流量表D. 预算表答案:D7. 企业在进行市场调研时,以下哪项不是常用的调研方法?A. 问卷调查B. 深度访谈C. 观察法D. 专家咨询答案:D8. 在企业运营中,以下哪项不是供应链管理的关键环节?A. 采购B. 生产C. 销售D. 人力资源管理答案:D9. 以下哪个概念不属于企业战略管理?A. 核心竞争力B. 业务模式C. 企业文化D. 产品定价答案:D10. 以下哪一项不是企业风险管理的内容?A. 市场风险B. 信用风险C. 操作风险D. 人力资源风险答案:D二、多项选择题(每题3分,共15分)1. 商学院的课程通常包括以下哪些领域?A. 金融学B. 心理学C. 管理学D. 统计学答案:ACD2. 企业在进行市场定位时,通常需要考虑以下哪些因素?A. 目标客户B. 竞争对手C. 产品特性D. 价格策略答案:ABCD3. 在企业运营中,以下哪些属于战略性决策?A. 产品线扩展B. 新市场进入C. 员工培训D. 日常运营流程优化答案:AB4. 企业在进行市场推广时,以下哪些属于有效的推广方式?A. 社交媒体营销B. 电视广告C. 口碑营销D. 直接邮件答案:ABCD5. 企业在进行财务分析时,以下哪些指标是重要的?A. 流动比率B. 资产负债率C. 净利润率D. 总资产周转率答案:ABCD三、简答题(每题5分,共20分)1. 简述企业战略规划的重要性。
湖南商学院课程考核试卷(B)卷课程名称:国际财务管理学分: 2A.日本企业在法国债券市场上发行的美元债券,便属于欧洲债券B.欧洲债券市场是以伦敦为主的一个国际性交易的、多种货币的债券市场C.欧洲债券通常是固定利率短期证券D.欧洲债券通常由国际性金融机构或投资银行组成辛迪加承购发行7.已知欧元对美元升值了25%,则美元相对于欧元的汇率变动百分比为()A.10% B.-10% C.20% D.-20%8. 国际银团贷款,亦称()A. 辛迪加贷款B. 联合贷款C. 双边贷款D. 同业拆放9. 国际企业资金结构问题是指()A.长期资金和短期资金的比率B.负债资金和权益资金的比率C.长期资产和流动资产的比率D.短期负债和长期负债的比率10. 现金包括了备用金、存款、存单以及有价证券等营运资金项目,其特点是()A.流动性强,盈利性强B.流动性差,盈利性差C.流动性强,盈利性差D.流动性差,盈利性强二、判断题(每小题1.5 分,共15 分)1.外汇风险中的交易风险是指由于汇率的变动而引起的公司预期的现金流量净现值发生变动而造成损失的可能性。
( )2. 在间接标价法下,当一定单位的本国货币可以兑换较多的外国货币时,说明汇率上升,本国货币升值。
()3. 经济风险是汇率变动对企业已经发生的经济业务产生的影响,交易风险和折算风险则是汇率变动对企业未来交易可能产生的影响。
()4. 利用转移价格进行内部筹资是国际企业区别于国内企业的特有方式。
()5. 银行利率下降则证券价格上升,银行利率上升则证券价格下跌;不同期限的证券,利率风险不一样,期限越长,风险越小。
()6. 出口商愿意选择最疲软的货币;进口商愿意选择最坚挺的货币。
交易币种如果比较坚挺,则付款条件可能相对宽松,反之比较严格。
()7. 远期外汇是升水还是贴水,受利率水平所制约;在其他情况不变时,利率高的国家的远期汇率会升水,利率低的国家的远期汇率会贴水。
( )8. 国际投资管理是国际财务管理的最基本内容之一,也是国际财务管理与国内财务管理的重要区别之所在。
湖南商学院课程考核试卷验2020:σσ=H ,则采用的统计量是 .10.设T 服从自由度为n 的t 分布,若αλ=>}{T P ,则=<}{λT P .二、单项选择题(每小题2分,共10分)1.甲、乙、丙三人独立地破译一份密码,他们每人译出此密码的概率都是0.25,则密码能被译出的概率为(A.41 B.641 C.6437 D.6463 2.设随机变量X 的数学期望μ=EX ,方差2σ=DX ,用切比雪夫不等式估计}3{σμ≤-X P( )。
A.91≤B.98≤C.8180≤D.98≥3.将一枚硬币重复掷n 次,以X 和Y 分别表示正面向上和反面向上的次数,则X 和Y 的相关系数等于 ( )A.1-B.0C.21D.14.设总体),(~2σμN X ,2σ已知。
现从总体中抽取容量为n 的样本,X 及2S 分别为样本均值和样本方差,则μ的置信度为α-1的置信区间为 ( ) A.))1(,)1((22nS n t X nS n t X -+--αα B.),(22nS U X nS U X αα+- C.))1(,)1((22nn t X nn t X σσαα-+--D.),(22nU X nU X σσαα+-5.假设检验时,当样本容量一定,若缩小犯第Ⅰ类错误的概率,则犯第Ⅱ类错误的概率 ( ) A.变小 B. 变大 C.不变 D.不确定三、计算题(每小题9分,共36分)1.某射击小组有20名射手,其中一级射手4人,二级射手8人,三级射手7人,四级射手1人。
各级射手能通过选拔进入比赛的概率依次为0.9,0.7,0.5和0.2。
求任选一名射手能通过选拔进入比赛的概率。
2.设随机变量X 的概率密度函数为⎩⎨⎧<<=其它020)(x x x f λ求:(1)常数λ;(2)}31{<<X P ;(3)X 的分布函数)(x F 。
3.随机变量U 在区间[-2,2]上服从均匀分布,随机变量⎩⎨⎧->-≤-=1111U U X 若若 ⎩⎨⎧>≤-=1111U U Y 若若 试求:(1)X 和Y 的联合分布;(2))(Y X D +4.从总体),(~2σμN X 中抽取容量为10的一个样本,样本方差07.02=s 。
上期普通逻辑学考试试题A湖南商学院课程考核试卷(A )课程名称:普通逻辑学学分 2 考核学期: 2013 —2014学年度第 2 学期考核形式:闭卷⼀.单选题:(从下列备选答案中选出⼀个正确答案,填⼊下列表格中。
每题1分,共16分)1、在下列两概念中具有⽭盾关系的是()A 、反对派⾰命派B 、进步落后C 、⽆产阶级⾮⽆产阶级D 、资本主义国家、社会主义国家 2、“中国是社会主义国家,属于第三世界”这两个判断中,划线部分的⼆个概念()A 都是集合概念B 都是⾮集合概念C 前者是集合概念,后者是⾮集合概念D 前者是⾮集合概念,后者是集合概念 3“我学习成绩优秀,为什么不能当三好学⽣”这个判断中,说话⼈的错误是() A 混淆了条件 B 混淆了概念 C 强加了条件 D 倒果为因 4、在性质判断中,决定判断形式的是 ( )A 主项和谓项B 主项和量项C 谓项和联项D 量项和联项5“如果参加体育锻炼,就会妨碍学习” 这个判断中,说话⼈的错误是() A 混淆了条件 B 混淆了概念 C 强加了条件 D 倒果为因 6、同时否定SAP 和S0P,则()A 违反同⼀律的要求B 违反不⽭盾的要求C 违反排中律的要求D 不违反普通逻辑基本规律的要求。
7.如果A 、B 两个判断不能同假,但却可以同真,则它们之间的关系是() A 、上反对关系 B 、差等关系 C 、⽭盾关系 D 、下反对关系 8、负全称否定判断的等值判断是()A 、SAPB 、SIPC 、SOPD 、SEP 9、当p 假q 假时,下列为真的判断是()A 、p ∧qB 、p ∨qC 、p →qD 、要么p 要么q 10、“正当防卫不是犯罪⾏为”这个判断的主、谓周延情况是()。
A. 主、谓项都周延 B. 主、谓项都不周延C. 主项周延,谓项不周延D.主项不周延,谓项周延第5页共1页11、以SAP为前提,先换位后换质,推出正确的结论是A PASB PISC PI SD POSE PO S12、下列对概念进⾏限制正确的是A亚洲-----中国 B树----根---树枝----树叶C规律---经济规律-----价值规律 D不必要的浪费13、下列属于正确概括的有A ⼭脉----⼭B 电视机-----劳动产品C 六连⼀排----六连 D布---------布匹14、⼀个有效的三段论的⼩项、中项、⼤项分别为,若P在结论中周延,则其⼤前提只能是A PAMB MIPC MAPD POME PIM15、下列属于逻辑划分的是()。
7. A) She thinks he should bargain more. B) She thinks the price is too high.C) She thinks the dresser is too ugly. D) She thinks the dresser is quite large.8. A) It’s cold and warm air is needed.B) It’s cool enough, but an open window could make it too cold.C) It’s hot outside, so don’t open the window.D) I t’s nice and warm in the room.Questions 9 to 12 are based on the conversation you have just heard.9. A) He was watching the documentary on TV. B) He was attending a party.C) He was watching a movie. D) He was attending a meeting.10. A) About human beings. B) About mosquitoes.C) About the earth. D) About insects.11. A) Insects are around long before people were.B) There are far more insects than there are humans.C) Insects lead a happier life than humans do.D) Insects are incredibly adaptable.12. A) Because scientists like mosquitoes.B) Because mosquitoes adapt quickly and can change their body chemistry.C) Because the medicine against mosquitoes is of bad quality.D) Because there are too many mosquitoes.Questions 13 to 15 are based on the conversation you have just heard.13. A) He was studying. B) He was making noises.C) He was nodding off. D) He was looking for a book.14. A) It is interesting. B) It is boring.C) It is exciting. D) It is challenging.15. A) Because Professor Rivers is interested in women’s studies.B) Because Professor Rivers is fond of Professor Anderson.C) Because Professor Rivers knows a little in this area.D) Because Professor Rivers has a lot of spare time.Section BDirections: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A), B), C) and D). Then mark the corresponding letter with a singer line through the centre.Passage OneQuestions 16 to 18 are based on the passage you have just heard.16. A) He will experience feelings of failure.B) He will experience states of worry.C) He will lose his natural enthusiasm for life.D) He will become angry.17. A) Consistency is very important in parental teaching.B) To forbid a thing one day and excuse it the next is the foundation for morality.C) Parents usually spoil their children very much.D) All parents realize that “example is better than principles”.18. A) Parents are very strict towards their children.B) Parents work hard and have little time for their children.C) Parents are not honest and do not practice what they advise.D) Parents require their children to learn many new skills.Passage TwoQuestions 19 to 21 are based on the passage you have heard.19. A) Because boys and girls are being prepared for different social roles.B) Because boys are more courageous.C) Because toy makers want to diversify their products.D) Because parents have different expectations for boys and girls.20. A) The craftsmanship in toy making has remained essentially unchanged.B) Toys have remained basically the same all through the centuries.C) The toy industry has witnessed great leaps in technology in recent years.D) Toys are playing an increasingly important role in shaping a child’s character.21. A) The weather. B) The economic state.C) Local customs and ways of life. D) The technical level.Passage ThreeQuestions 22 to 25 are based on the passage you have just heard.22. A) Tiger. B) Bear. C) Fox. D) Wolf.23. A) He ran through the forest quickly.B) He stopped dead and was too scared to do anything.C) He fired his gun at the bear.D) He lost his balance and fell down the hill.24. A) He had a broken leg. B) He had a broken arm.C) He was too scared to move. D) He was too weak to move.25. A) He would leave the bear alone. B) He would pray for the bear.C) He would kill the bear. D) None of the above.Part ⅡVocabulary and StructureDirections: In this section there are 15 incomplete sentences.For each sentence there are four choices marked A, B, C and D. You should decide on the best choice.26.We can ______ with four computers at the moment, but we’ll need a couple more whenthe new staff arrives.A. go forB. go offC. get throughD. get by27. Foreign cars have ______ the UK markets.A. swampedB. abolishedC. stripedD. authorized28. The smell of cigarette smoke _____ what he had suspected: there had been a party in hisabsence.A. confirmedB. insuredC. supplementD. guarantee29. A helicopter flies by the _____ movement of its blades.A. circlingB. rotateC. rotaryD. round30. Though you frequently make mistakes, your accomplishments, ____, outweigh your faults.A. under no circumstancesB. in additionC. on balanceD. with a small margin31. The map was very _______. I could not figure it out.A. intriguingB. indispensableC. complicatedD. insecure32. The last guests didn’t _____ till well after midnight.A. departB. disappearC. patrolD. analyze33. In the summer Jim and I have breakfast out on the ______.A. avenueB. cabinC. openD. patio34. He came back to the tent very late and _____ in as silently as he could.A. creptB. skiedC. flutteredD. wandered35. Come on, it’s time to _____ these toys _____.A. turn / overB. take / offC. let / looseD. put / away36. His ideas are _____ with the spirit of his age.A. in essenceB. in tuneC. in timeD. in principle37. She was so thirsty that she drank a ______ of orange juice.A. cargoB. cobC. cartonD. carriage38. The police interviewed the dead man’s relatives, friends and ______.A. cripplesB. weathermenC. shipmatesD. victims39. Mr. and Mrs. Baker send their ______ regrets that they are unable to attend the dinnerparty on Friday.A. moralB. solitaryC. sincereD. brilliant40. I think he’s a little ______ after his long journey.A. solitaryB. wearyC. humbleD. drearyDirections: In this part, you will have 15 minutes to go over the passage quickly and choose the best answer from the four choices marked A), B), C) and D)If Women Were More Like Men: Why Females Earn LessOne of the oldest debates in contemporary social science is why women earn less than men. Conservatives tend to argue that because women anticipate taking time off to raise children, they have fewer incentives to work hard in school, and they choose careers where on-the-job training and long hours are less important. Liberals tend to focus on sex discrimination as the explanation. Obviously some mixture of those factors is at work, but academics have long been frustrated when they try to estimate which force is greater: women’s choice or men’s discrimination.A new study looks at this problem in a wonderfully inventive way. In previous studies, academic have looked at variables like years of education and the effects of outside forces such as nondiscrimination policies. But gender was always the constant. What if it didn’t have to be? What if you could construct an experiment in which a random sample of adults unexpectedly changes sexes before work one day? Kristen Schilt, a sociologist at the University of Chicago and Matthew Wiswall, an economist at New York University, couldn’t quite pull off that study. But they have come up with the first systematic analysis of the experiences of transgender people in the labor force. And what they found suggests that raw discrimination remains potent in U.S. companies.Schilt and Wiswall found that women who become men (known as FTMs) do significantly better than men who become women(MTFs)> MTFs in the study earned, on average, 32% less after they transitioned from male to female, even after the authors controlled for factors like educational levels. FTMs earned an average of 1.5% more. The study was just published in the Berkeley Electronic Press’ peer-reviewed Journal of Economic Analysis & Policy.The men and women in the study had already gone to school and made their career choices. Some of them changed jobs after they transitioned, and some stayed in the same jobs. Some were out to their employers: others started completely new lives as members of the opposite sex. Regardless, the overall pattern was very clear, newly minted women were punished, and newly minted men got a little bump-up in pay.Still, the paper is complex, so it’s useful to step back first and look at where the largerdebate over the gender wage gap stands. After all, isn’t that gap narrowing to the point of obscurity? Actually, no. The Russell Sage Foundation published the most authoritative work on the gender wage gap in 2006. The Declining Significance of Gender? In the book, Francine Blau and Lawrence Kahn, both Cornell economists, show that the average full-time female worker in the U.S. earns about 79% of what average full time male worker makes. Women employed full-time actually tend to have slightly more education than men, but women are still more likely to work in clerical and service jobs. Blau and Kahn say women do make different choices when they decide on college majors and jobs---even highly educated women more often choose “female” occupations that pay less---but the authors also note that discrimination persists. As one example, they cite a 2000 study which found when symphony orchestras switched to blind audition---those in which the musicians play behind a screen---women hand a significantly better chance of being hired.The good news is that the gender wage gap has narrowed. In 1978, full-time women workers earned just 61% of what full- time men did, compared to 79% now. But what to make of the big difference in the experiences of those transgenders who have become women versus those who have become men? Schilt, one of the authors of the new article, interviewed a female-to-male transgender attorney a few years ago. As a younger attorney, the lawyer had been Susan; now he was Thomas. He told Schilt that after he transitioned from female to male, another lawyer mistakenly believed that Susan had been fired and replaced by Thomas. The other lawyer commended the firm’s boss for the replacement. He said Susan had been incompetent: “the new gay,” he added, “was just delightful.”Such stories help explain an interesting feature of transgender life:men who want to change outward gender wait an average of 10 years longer to transition than women, according to the new article by Schilt and Wiswall. ”MTFs attempt to preserve their male advantage at work for as long as possible.”they write, “whereas FTMs may seek to shed their female gender identity more quickly.”It should be noted that many transgender men do experience discrimination, especially if they are short and if they don’t look convincingly male. Also, it’s harder for MTFs to pass than FTMs: men who become women still have larger hands and bigger frames. The less-convincing appearance of MTFs probably explains part of the reason they earn so much less after they transition. Still, the new paper suggests an entirely new vein of research in the field. It also suggests that if you’re thinking about changing sexes, you should carefully consider the economic consequences.41. According to the passage, the reason of female earn less is ________.A. women’s choicesB. men’s discriminationC. conventional prejudiceD. not concluded so far42. The author’s tone is ______.A. subjectiveB. extremeC. objectiveD. none of the above43. The study tries to look at where the larger debate over the _______ stands.A. sex discriminationB. gender wage gapC. problems in running a businessD. differences between male and female44. But what to make of the big difference in the experiences of those transgenders who havebecome women versus those who have become men? Here “transgender s” means_______.A. masculine femalesB. people looking differentC. feminine malesD. people changing sexes45. According to the passage, you have to be careful about the _______ of being transgenders.A. economic factorsB. traditional biasC. health conditionD. tough working requirements(每小题2 分,共20分)Directions:There are two passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B),C) and D). You should decide on the best choice and mark the corresponding letter on theAnswer Sheet with a single line through the centre.Passage one:In a society, such as the United States or Canada, which has many national, religious and cultural differences, people highly value individualism—the differences among people. Teachers place a lot of importance on the qualities that make each student special. The educational systems in these countries show these values. Students don't memorize information. Instead, they work individually and find answers themselves. There is often discussion in the classroom. At an early age, students learn to form their own ideas and opinions.In most Asian societies, by contrast, the people have the same language, history, and culture. Perhaps for this reason, the educational system in much of the Orient reflects society's belief in group goals and purposes rather than individualism. Children in China, Japan, and Korea often work together and help one another on assignments. In the classroom, the teaching methods are often very formal. The teacher lectures, and the students listen. There is not much discussion. Instead, the students recite rules or information that they have memorized.There are advantages and disadvantages to both of these systems of education. For example, one advantage to the system in Japan is that students there learn much more math and science than American students learn by the end of high school. They also study morehours each day and more days each year than North Americans do. The system is difficult, butit prepares students for a society that values discipline and self-control. There is, however, a disadvantage. Memorization is an important learning method in Japanese schools, yet many students say that after an exam, they forget much of the information that they have memorized.The advantage of the educational system in North America, on the other hand, is that students learn to think for themselves. The system prepares them for a society that values creative ideas. There is, however, a disadvantage. When students graduate from high school, they haven't memorized as many basic rules and facts as students in other countries have.46. The reason why American teachers attach much importance to individualism is that .A) they are required to do soB) their students do not memorize informationC) the United States is multicultural countryD) their students work individually47. Which of the following statements applies to Asian methods of education?A) Each child in a classroom draws a different picture.B) Students have to find information themselves.C) Students are prepared for a society that values discipline.D) Teachers serve as a guide in discussion.48. An ideal educational system would be the one that _________.A) have more advantagesB) is the combination of Western and Oriental methodsC) is based on the Western systemD) rests on the Asian system49. The author is convinced that ___________.A) different educational systems reflect different culture of the societiesB) students from Western countries are creative but selfishC) Asian students are merely interested in math and scienceD) there are more advantages to Western system of education than to Oriental one50. The author is focuses on _________.A) the differences in methods of education between Orient and WestB) the advantages and disadvantages to both of the Western and Asian educational systemC) how Asian school systems reflect group goalsD) how Western school systems mirror the value of individualismPassage two:However important we may regard school life to be, there is no question that children spend more time at home than in the classroom. Therefore, the great influence of parents cannot be ignored or discounted by the teacher. They can become strong allies of the school personnel or they can consciously or unconsciously hinder and damage school objective.Administrators have been aware of the need to keep parents informed of the newer methods used in schools. Many principals have conducted workshops explaining such matters as the reading program, manuscript writing, and developmental mathematics.Moreover, the classroom teacher, with the permission of the supervisors, can also play an important role in enlightening parents. The many interviews carried on during the year as well as new ways of reporting pupils' progress, can significantly aid in achieving a harmonious interplay between school and home.To illustrate, suppose that a father has been teaching his child in arithmetic processes night after night. In a friendly interview, the teacher can help the parent turn his paternal interest into productive channels. He might be persuaded to let the child participate in discussing the family budget, buying the food, using yardstick or measuring cup at home, setting the clock, calculation mileage on a trip, and engaging in scores of other activities that have a mathematical basis. If the father follows the advice, it is reasonable to assume that he will soon realize his son is making satisfactory progress in mathematics and, at the same time, enjoying his work.Too often, however, teachers' conferences with parents are devoted to petty accounts of children's behaviors, complaints about laziness and poor work habits, and suggestions for penalties and rewards at home.What is needed is a more creative approach in which the teacher, as a professional adviser, plants ideas in parents' minds for the best utilization of the many hours that the child spends out of the classroom.In this way, the school and the home join forces in fostering the fullest development of youngsters' capacities.51. The main idea of the passage is _________________.A) home training is more important than school training because a child spends so manyhours with his parentsB) teachers can and should help parents understand and further the objectives of the schoolC) there are many ways in which the mathematics program can be completed at homeD) parents have the responsibility to help students to do their homework52. The author directly discusses the fact that _____________.A) parents drill their children too much in arithmeticB) principals have explained the new art programs to parentsC) a father can have his son help him construct articles at homeD) a parent's misguided efforts can be redirected to proper channels53. A method of parent-teacher communication mentioned by the author is __________.A) traditional progress report formsB) child-teacher interviewsC) demonstration lessonsD) workshops54. The author implies that _____________.A) participation in interesting activities related to a school subject improves one'sachievement in that areaB) too many children are lazy and have poor work habitsC) school principals do more than their share in interpreting the curriculum to the parentsD) only a small part of the school day should be given for drilling in arithmetic55. The author's purpose in writing this article is to _________________.A) tell parents to pay more attention to the guidance of teachers in the matter of educationalactivities in the homeB) help ensure that every child's capacities are fully developed when he leaves schoolC) urge teachers and school administrators to make use of a much underused resource tocooperate with the parentD) improve the teaching of mathematics(每小题3分,共15 分)Directions: Translate the following sentences in English, using the words and expressions given in brackets.56. 作为新闻和舆论的载体( carrier ),广播和电视补充了而不是替代了报纸。
大学生逻辑学试卷湖南商学院课程考核试卷(B)(将答案写在答卷纸上)课程名称:普通逻辑学学分 2 考核学期: 2011 —2012 学年度第 2 学期考核形式:闭卷年级、专业、层次:2010级和2011级部分班级时量: 120 分钟题号应得分一 20 二 20 三 20 四 20 五 20 六七八总分 100 复查人合分人姓名学号班级姓名学号班级实得分评卷人得分评卷人装订线(考生答题不要超过此装订线)1、“有些大学生不是党员”这个判断的逻辑形式是()。
A、所有的S是P B、所有的S不是P C、有的S是P D、有的S不是P2、由并非SEP可推出SiP,其根据是逻辑方阵中的()关系。
A、矛盾 B、反对 C、下反对 D、差等1一、单选题:(从下列备选答案中选出一个正确答案,每题1分,共20分)3、湖南人都是南方人,有些湖南人不是学生。
以上判断为真,则以下哪一项肯定为真?A、有些南方人是学生B、有些南方人不是学生C、有些学生是南方人D、有些学生不是南方人4、税务局发现这个公司有些职工偷税漏税。
如果上述断定为真,则在以下三个断定中:()①这个公司没有职工不偷税漏税②这个公司有些职工没有偷税漏税③这个公司所有都职工没有偷税漏税不能确定真假的是A仅① B仅② C仅③ D 仅①和②5、下列属于正确的逻辑划分是()。
A、某工厂分为一车间、二车间、B、思维形式分为概念、判断和推理C、中国分为湖南省、湖北省、陕西省、山西省、云南省等D、句子可以分为陈述句、疑问句、祈使句26、思维的逻辑形式之间的区别,取决于()。
A、逻辑常项B、变项C、思维的内容D、语言表达形式 7、“如果不以事实为根据,或者不以法律为准绳,则不能公正断案。
”其推理的逻辑形式是( )。
A p∧q B p∨q C (p∨q)→r d(p∧q) →r 8、同时否定SAP和SIP,则( )。
A违反同一律的要求; B违反不矛盾律的要求;C违反排中律的要求; D不违反普通逻辑基本规律的要求9、下列关系中同时具有对称性和传递性的是()。
湖南商学院课程考核试卷A卷课程名称:描述统计学考核性质:考试考核学期: 2008 —2009 学年度第 2 学期考核形式:闭卷年级、专业:信息管理专业 07级时量:120分钟请考生将答案做在答卷纸上,问卷上答题答案一律无效一、填空题(每小题2分,共20分)1、课程考试成绩属于_______________计量水准。
2、某地人口601.76万人,土地面积12166平方公里,则可计算反映人口密度的正指标大小为:______________。
3、例举一个流量指标______________,例举一个存量指标______________。
4、调查者根据方便原则抽取样本进行调查的方法叫做______________。
5、某工厂生产的零件须经过三道工序,各工序的合格率分别为95%、92%、96%,则总合格率为______________,各道工序的平均合格率为______________。
6、设,,则的估计值为______________。
7、从一批产品中抽取300件进行检验,其中不合格的有15件,则该批产品合格率的标准差为________________。
8、2007年全国人均GDP为18934元,湖南人均GDP为14492元,则湖南人均GDP比全国低低_________________%。
9、某企业今年实际劳动生产率比去年提高12.5%,计划规定今年劳动生产率应比去年提高9.5%,则劳动生产率的计划完成程度为_________________。
10、我国2000年和2007年国民生产总值分别为98000.5亿元和251483.2亿元,则年平均增长量为______________。
二、判断题(每小题1分,共5分)1、因为资源是有限的,所以矿产资源可以看作是有限总体。
()2、一定工艺条件下在同一台机器上生产的零件,其尺寸为确定性变量。
()3、货币单位有两种计价标准,即现行价格与固定价格。
()4、要较为准确的估计总体的一般水平,可选择“划类取典”的抽样方法。
湖南商学院课程考核试卷(A)卷课程名称:计量经济学A 学分: 3A. WLS 估计;B. 逐步回归法;C. 广义差分法;D. OLS 估计; 8、以下( )情况不满足回归模型的基本假定A.X 为确定性变量,即非随机变量;B.干扰项无自相关存在;C.干扰项为正态分布;D.干扰项具有异方差; 9、在一个多元线性回归模型中,样本容量为n ,回归参数个数为k ,则在回归模型的矩阵表示式中,矩阵X 的阶数是( )A 、n ×(k-1)B 、n ×(k+1)C 、n ×kD 、(n+1)×k10、不管X 的取值如何,1()i ni i X X ==-∑的值是( ),其中n 表示样本容量,X 为X的样本均值。
A 、0B 、1C 、-1D 、不能确定 11、计量经济模型是指( )A.投入产出模型B.数学规划模型C.包含随机误差项的经济数学模型D.模糊数学模型12、在多元线性回归模型中,关于拟合优度系数2R 说法不正确的是( )A.衡量了变量Y 与某一X 变量之间的样本相关系数B.拟合优度是回归平方和除以总体平方和的值C.拟合优度的值一定在0-1之间D.衡量了解释变量对被解释变量的解释程度13、设k 为回归模型中的回归参数个数,n 为样本容量,则对总体回归模型进行显著性检验(F 检验)时构造的F 统计量为( ),RSS 表示残差的平方和,ESS 表示回归平方和。
A./(1)/()ESS k FRSS n k -=- B./(1)1/()ESS k F RSS n k -=-- C. R SS F E SS= D. E SS F T SS=14、同一经济指标按时间顺序记录的数据列称为( )A 、横截面数据B 、时间序列数据C 、转换数据D 、面板数据15、设有一元样本回归线X Y 10ˆˆˆββ+=,X 、Y 为样本均值,则点(Y X ,)( ) A 、一定在样本回归线上; B 、一定不在样本回归线上; C 、不一定在样本回归线上; D 、一定在样本回归线下方;16、已知D.W 统计量的值接近于2,则样本残差的一阶自相关系数ρˆ近似等于( )A 、0B 、1C 、-1D 、0.517、假设回归模型为:i i i X Y μβα++=,其中22)(i i X Var σμ=,则使用加权最小二乘法估计模型时,应将模型变换为( )A.iiiii X i X X Y X μαβ++=B.iiiii X X X Y μαβ++=C.iiiii X X X Y μαβ++=D.222iiiiii X X XXY μβα++=18、在线性回归模型中,如果由于模型忽略了一些解释变量,则此时的随机误差项存在自相关,这种自相关被称为( )A 、纯自相关B 、非纯自相关C 、高阶自相关D 、一阶自相关 19、如果多元线性回归模型存在不完全的多重共线性,则模型( )A.已经违背了基本假定;B.仍然没有违背基本假定;C.高斯-马尔可夫定理不成立;D.OLS 估计量是有偏的; 20、任意两个线性回归模型的拟合优度系数R 2 ( ) A. 可以比较,R 2高的说明解释能力强 B. 可以比较,R 2低的说明解释能力强 C. 不可以比较,除非解释变量都一样 D. 不可以比较,除非被解释变量都一样二、名词解释(每小题 4分,共 12 分)1、高斯-马尔可夫定理1、满足经典假设的线性回归模型,它的OLS 估计量一定是在所有线性估计量当中,具有最小的方差,即OLS 估计量是最佳线性无偏估计量(BLUE 估计量);(4分)2、多重共线性在如下的多元线性回归模型中:01122t t t k kt t Y X X X ββββμ=+++++如果解释变量之间不再是相互独立的,而是存在某种相关性,则认为该模型具有多重共线性;(2分)如果存在c1X1i+c2X2i+…+c k X ki=0i=1,2,…,n其中: c i不全为0,则称为解释变量间存在完全共线性(perfect multicollinearity)。
湖南商学院课程考核试卷(A)卷课程名称:计量经济学A学分: 3A. WLS 估计;B. 逐步回归法;C. 广义差分法;D. OLS 估计; 8、以下( )情况不满足回归模型的基本假定A.X 为确定性变量,即非随机变量;B.干扰项无自相关存在;C.干扰项为正态分布;D.干扰项具有异方差; 9、在一个多元线性回归模型中,样本容量为n ,回归参数个数为k ,则在回归模型的矩阵表示式中,矩阵X 的阶数是( )A 、n ×(k-1)B 、n ×(k+1)C 、n ×kD 、(n+1)×k 10、不管X 的取值如何,1()i nii XX ==-∑的值是( ),其中n 表示样本容量,X 为X的样本均值。
A 、0B 、1C 、-1D 、不能确定 11、计量经济模型是指( )A.投入产出模型B.数学规划模型C.包含随机误差项的经济数学模型D.模糊数学模型12、在多元线性回归模型中,关于拟合优度系数2R 说法不正确的是( )A.衡量了变量Y 与某一X 变量之间的样本相关系数B.拟合优度是回归平方和除以总体平方和的值C.拟合优度的值一定在0-1之间D.衡量了解释变量对被解释变量的解释程度13、设k 为回归模型中的回归参数个数,n 为样本容量,则对总体回归模型进行显著性检验(F 检验)时构造的F 统计量为( ),RSS 表示残差的平方和,ESS 表示回归平方和。
A./(1)/()ESS k F RSS n k -=-B. /(1)1/()ESS k F RSS n k -=-- C. RSS F ESS = D. ESSF TSS =14、同一经济指标按时间顺序记录的数据列称为( )A 、横截面数据B 、时间序列数据C 、转换数据D 、面板数据15、设有一元样本回归线X Y 10ˆˆˆββ+=,X 、Y 为样本均值,则点(Y X ,)( ) A 、一定在样本回归线上; B 、一定不在样本回归线上; C 、不一定在样本回归线上; D 、一定在样本回归线下方;16、已知D.W 统计量的值接近于2,则样本残差的一阶自相关系数ρˆ近似等于( )A 、0B 、1C 、-1D 、0.517、假设回归模型为:i i i X Y μβα++=,其中22)(i i X Var σμ=,则使用加权最小二乘法估计模型时,应将模型变换为( )A.iiiii X i X X Y X μαβ++=B.ii iii X X X Y μαβ++=C. i iiiiX X X Y μαβ++=D. 222i iii i iX X X X Y μβα++=18、在线性回归模型中,如果由于模型忽略了一些解释变量,则此时的随机误差项存在自相关,这种自相关被称为( ) A 、纯自相关 B 、非纯自相关 C 、高阶自相关 D 、一阶自相关 19、如果多元线性回归模型存在不完全的多重共线性,则模型( )A.已经违背了基本假定;B.仍然没有违背基本假定;C.高斯-马尔可夫定理不成立;D.OLS 估计量是有偏的; 20、任意两个线性回归模型的拟合优度系数R 2 ( ) A. 可以比较,R 2高的说明解释能力强 B. 可以比较,R 2低的说明解释能力强 C. 不可以比较,除非解释变量都一样 D. 不可以比较,除非被解释变量都一样二、名词解释(每小题 4分,共 12 分)1、高斯-马尔可夫定理 满足经典假设的线性回归模型,它的OLS 估计量一定是在所有线性估计量当中,具有最小的方差,即OLS 估计量是最佳线性无偏估计量2、多重共线性 01122t t t k k t tY X XX ββββμ=+++++ 如果解释变量之间不再是相互独立的,而是存在某种相关性,则认为该模型具有多重共线性3、广义最小二乘估计 当不符合经典假设的线性回归模型,通过一定的变换得到一个新的符合经典假设的模型,然后再对新的符合经典假设的模型进行OLS 估计 三、简答题(每小题 8 分,共 16 分)1、回归参数的显著性检验和回归模型的显著性检验有何区别和联系?回归系数的显著性检验是对回归系数进行是否等于0或等于某个常数的假设检验;而回归方程的显著性检验是指方程是否显著存在的假设检验;在一元线性回归中,回归系数的显著性检验和回归方程的显著性检验是等价的;而在多元线性回归中两者不同。
湖南商学院课程考核试卷参考答案与评分标准(A)卷
课程名称:逻辑学学分:2
考核班级:行政管理0701 考核学期:2007-2008学年度第1学期一.填空:(每空1分,共15分)
1、逻辑常项、逻辑变项
2、内涵外延
3、排中律
4、可真可假、假可真可假
5、或然
6、交叉
7、著作毛泽东选集
8、语词语句句群
二、单项选择题:(每题2分,共20分)
1 D;
2 D;
3 B
4 B
5 C
6 C
7 D
8 D
9 B 10 B
三、判断题(每小题1分,共10分)
1、对
2、错
3、对
4、错
5、对
6、错
7、对
8、对
9、对10、错
四、下列语句作为定义或划分或推理是否正确?如不正确,请指出其逻辑错误。
(每题3分,共30分)
1错定义过窄2错不是划分是分解3错子项相容4错中项两次不周延5错肯定前件不能肯定后件6对7错定义过窄8错用比喻下定义9错同语反复
10错,子项相容
五、逻辑应用题(共25分)
答1:首先运用了类比推理,(3分)。
正确(1分)。
其次运用了演绎推理中的充分条件假言推理(3分),也是正确的(1分)。
推理形式为:如果人是活活烧死的,那么他口鼻中一定有大量烟灰,他口鼻中没有大量烟灰,可见他不是被火烧死的。
(5分)
答2::设小丁去为P,小马去为Q 故甲判断的逻辑形式为:P→Q
分
1。
湖南商学院课程考核试卷(A)卷:闭卷1、下列项目属于资产要素的是………………………()A、应收账款B、预收账款C、管理费用D、本年利润2、某企业有固定资产200万元,流动资产90万元;流动负债50万元,长期负债30万元。
该企业所有者权益的金额为……………………………………………()A、350万元B、210万元C、150万元D、130万元3、“累计折旧”账户按其经济内容属于……………………………………()A、盘存类科目B、集合分配类科目C、资产类科目D、负债类科目4、所有者权益与资产和负债的关系是………………………………………()A、所有者权益=资产+负债B、所有者权益=资产-负债C、所有者权益-负债=资产D、负债-资产=所有者权益5、“原材料”明细分类账簿一般宜采用………………………………………()A、多栏式B、三栏式C、数量金额式D、平行式6、“其他业务成本”账户期末…………………………………………………()A、余额在借方B、余额在贷方C、没有余额D、可能有余额7、下列属于会计假设的是……………………………………………………()A、权责发生制B、持续经营C、历史成本D、谨慎性8、以汇总记账凭证为依据登记总账的账务处理程序是……………………()A、汇总记账凭证账务处理程序B、日记总账账务处理程序C、科目汇总表账务处理程序D、记账凭证账务处理程序9、下列资产中属于流动资产的是…………………………………………()A、专利权B、库存商品C、应付票据D、机器设备10、下列账户中属于调整账户的是…………………………………………()A、累计折旧B、制造费用C、固定资产D、主营业务收入11、企业购买材料应付账款为5000元,会计人员在编制记账凭证时将金额错写成500元,并据以登账。
更正此记账错误可用……………………………………()A、划线更正法B、红字更正法C、重开记账凭证的方法D、补充更正法12、下列项目中不属于期间费用的是………………………………………()A、管理费用B、销售费用C、制造费用D、财务费用13、下列事项中会引起所有者权益总额变化的是…………………………()A、提取盈余公积B、接受投资C、偿还债务D、收回货款14、下列会计报表中反映企业在一定会计期间经营成果的是……………()A、利润表B、资产负债表C、现金流量表D、所有者权益变动情况表15、企业对银行存款进行财产清查时,所用的清查方法是………………()A、盘点法B、核对账目C、函证法D、技术测量法二、多项选择题:(20分,每题1分)1、下列各项项目中属于流动负债的是…………………()A、短期借款B、应付票据C、其他应付款D、应付债券2、下列账户中,属于结算类账户的是………………………………………()A、应付账款B、应付职工薪酬C、应收账款D、累计折旧3、原始凭证按取得来源不同,可分为………………………………………()A、自制原始凭证B、汇总原始凭证C、外来原始凭证D、累计原始凭证4、所有者权益的构成内容包括………………………………………………()A、实收资本B、资本公积C、未分配利润D、盈余公积5、科目汇总表账务处理程序适用的企业类型是……………………………()A、规模较小B、规模较大C、业务量较多D、业务较少6、下列属于我国准则规定的会计信息质量要求的是………………………()A、客观性B、收付实现制C、重要性D、明晰性7、下列属于会计核算方法的是…………………………………………………()A、复式记账B、登记账簿C、财产清查D、成本计算8、产品成本项目的构成包括……………………………………………………()A、直接人工B、直接材料C、管理费用D、制造费用9、对企业营业利润的增减变动有影响的是……………………………………()A、主营业务收入B、销售费用C、其他业务成本D、营业外支出10、现代会计的两大分支是……………………………………………………()A、成本会计B、财务会计C、管理会计D、环境会计三、判断题:(10分,每题1分)1、会计主体一定是独立的法人主体。
()2、会计核算对象就是企业所发生的经济业务。
()3、会计信息质量要求的谨慎性是指企业要多计费用少计收入。
()4、根据企业管理需要在每个总分类科目下都要设若干个明细科目。
()5、所有账户的借方登记的是增加额,贷方登记的是减少额。
()6、企业发生的经济业务可能引起资产和负债同时增加,其他会计要素不变。
()7、如果试算平衡表的编制结果是平衡的,则可断定记账无差错。
()8、“营业税金及附加”账户是负债类账户。
()9、“固定资产”与“累计折旧”都是资产类账户,但其结构相反。
()10、企业发生的所有经济业务都应取得原始凭证。
()(50分)1、外购材料买价200 000元,增值税进项税额34 000元,对方代垫运杂费200元,材料验收入库,但款项尚未支付。
(4分)2、本月共耗用材料110 000元,其中01产品生产用料60 000元,02产品生产用料40 000元,生产车间一般消耗材料8 000元,行政管理部门用料2 000元。
(2分)3、分配本月工资费用270 000元,其中01产品生产工人工资120 000元,02产品生产工人工资80 000元,生产车间管理人员工资20 000元,行政管理部门人员工资50 000元。
(2分)4、按上述本月工资总额的14%计提本月应付职工福利费。
(2分)5、计提本月固定资产折旧6000元,其中生产车间计提折旧3400元,行政管理部门计提折旧2600元。
(2分)6、用银行存款支付本月水电费7 400元,其中生产车间负担5 400元,行政管理部门负担2 000元。
(2分)7、用银行存款支付本月短期借款利息1 200元。
(2分)8、月末汇总制造费用,按01、02产品的生产工时比例分配,01产品生产工时为10 000小时,02产品生产工时为8 000小时。
(2分)9、本月01、02产品均无月初在产品,本月投产的01产品全部完工、02产品全部未完工,结转01完工产品成本。
(2分10、职工张华出差借支差旅费1 000元,用现金支付。
(2分)11、张华出差回来报销差旅费800元,并回多余现金200元。
(2分)12、企业吸收某投资者投资转入的资金3 000 000元,存入银行。
(2分)13、企业从银行取得偿还期为3年的借款4 000 000元,存入银行。
(2分)14、销售01产品一批,售价400 000元,增值税销项税额68 000元,用现金为对方代垫运费500元,全部款项收到存入银行。
(2分)15、结转本月已销01产品成本280 000元。
(2分)16、用银行存款支付产品销售费用3 000元。
(2分)17、计提本月应交城市维护建设税2900元、教育费附加2100元。
(2分)18、计算本月利润总额,按25%的比例计提应交所得税。
(2分)19、计算本月净利润,结转所有的损益类账户。
(6分)20、本年净利润共计500 000元,年终将本年净利润转入“利润分配”账户。
(2分)21、按本年净利润的10%计提盈余公积。
(2分)22、按本年净利润的30%宣告分派现金股利。
(2分)分)某企业本月有关损益类账户结转前的余额如下:“主营业务收入”账户贷方余额550 000元,“其他业务收入”贷方余额7 000元,“营业外收入”账户贷方余额3 700 元,“主营业务成本”账户借方余额314 000元,“其他业务成本”账户借方余额4 400元,“营业税金及附加”账户借方余额3 300元,“销售费用”账户借方余额14 200元,“管理费用”账户借方余额20 000元,“财务费用”账户借方余额800元,“营业外支出”账户借方余额52 000元。
请计算本月营业利润和利润总额。
湖南商学院课程考核试卷参考答案(A)卷课程名称:会计学学分: 3考核班级:考核学期: 2008-2009(2)一、单项选择题:(15分,每题1分)A B C B C C B A B A D C B A B二、多项选择题:(20分,每题1分)ABC ABC AC ABCD BC ACD ABCD ABD ABC BC三、判断题:(10分,每题1分)×√×××√××√√四、根据以下经济业务做出有关会计分录。
(50分)1、借:在途物资200 200应交税费——应交增值税(进项税额)34 000贷:应付账款234 200 (2分)借:原材料200 200贷:在途物资200 200 (2分)2、借:生产成本——01产品60 000——02产品40 000制造费用8 000管理费用 2 000贷:原材料110 000 (2分)3、借:生产成本——01产品120 000——02产品80 000制造费用20 000管理费用50 000贷:应付职工薪酬——工资270 000 (2分)4、借:生产成本——01产品16 800——02产品11 200制造费用 2 800管理费用7 000贷:应付职工薪酬——职工福利37 800 (2分)5、借:制造费用 3 400管理费用 2 600贷:累计折旧 6 000 (2分)6、借:制造费用 5 400管理费用 2 000贷:银行存款7 400 (2分)7、借:财务费用 2 000贷:银行存款 2 000 (2分)8、借:生产成本——01产品22 000——02产品17 600贷:制造费用39 600 (2分)制造费用分配率=39 600÷(10 000+8 000) =2.29、借:库存商品——01产品218 800贷:生产成本——01产品218 800 (2分)10、借:其他应收款 1 000贷:库存现金 1 000 (2分)11、借:管理费用800库存现金200贷:其他应收款 1 000 (2分)12、借:银行存款 3 000 000贷:实收资本 3 000 000 (2分)13、借:银行存款 4 000 000贷:长期借款 4 000 000 (2分)14、借:银行存款468 500贷:主营业务收入——01产品400 000应交税费——应交增值税(销项税额)68 000库存现金500 (2分)15、借:主营业务成本——01产品280 000贷:库存商品——01产品280 000 (2分)16、借:销售费用 3 000贷:银行存款 3 000 (2分)17、借:营业税金及附加 5 000贷:应交税费——应交城市维护建设税 2 900——应交教育费附加 2 100 (2分)18、借:所得税费用10 900 (43 600×25%)贷:应交税费——应交所得税10 900 (2分)利润总额=400 000-280 000-5 000-66 400-2 000-3000=43 60019、借:主营业务收入400 000贷:本年利润400 000 (3分)借:本年利润367 300贷:主营业务成本280 000营业税金及附加 5 000管理费用66 400财务费用 2 000销售费用 3 000所得税费用10 900 (3分)20、借:本年利润500 000贷:利润分配——未分配利润500 000 (2分)21、借:利润分配——提取盈余公积50 000贷:盈余公积——法定盈余公积50 000 (500 000×10%)(2分)22、借:利润分配——应付股利150 000贷:应付股利150 000 (2分)五、计算题:(5分)营业利润= 550 000+7 000-314 000- 4 400-3 300-14 200-20 000-800=200300利润总额=200 300+3 700-52 000=152000湖南商学院课程考核试卷(B)卷课程名称:会计学考核形式:闭卷:时量: 120 分钟15分,每题1分)1、某企业有厂房200万元,银行存款50万元,存货140万元,预收账款50万元,应收账款90万元。