2018年10月高等教育自学考试全国统一命题考试英语(一) (课程代码00012)真题及答案

绝密★考试结束前2018年10月高等教育自学考试全国统一命题考试英语（二）（课程代码00015）本试卷共8页。

满分l00分，考试时间l50分钟。

考生答题注意事项：1.本卷所有试题必须在答题卡上作答。

答在试卷上无效，试卷空白处和背面均可作草稿纸。

2.第一、二部分在“选择题答题区”作答。

必须对应试卷上的题号使用2B铅笔将“答题卡的相应代码涂黑。

3.第三一七部分在“非选择题答题区”作答。

必须注明大、小题号，使用0．5毫米黑色字迹签字笔作答。

4．合理安排答题空间，超出答题区域无效。

第一部分：阅读判断(第l～l0题，每题l分，共10分)下面的短文后列出了10个句子，请根据短文的内容对每个句子作出判断：如果该句提供的是正确信息，选择A；如果该旬提供的是错误信息，选择B；如果该句的信息文中没有提及，选择C。

在答题卡相应位置上将答案选项涂黑。

The British SummerBritain is well known for its rainy climate.People joke that even in the summer time the country never gets any sun and that the skies stay disappointingly grey even during the months of July and August.Last summer though,it was so hot that people could hardly believe it.British people weren't used to such high temperatures,so every day on the news there were stories about people struggling to work in such unusual weather conditions.Radio and television programmes also reminded everyone to drink more water and not to stay too long in the sun.When the sun comes out,British people tend to spend time in their garden if they have one.It's common to invite friends and neighbours around for a barbecue,where everyone sits outside and eats food like grilled meat(烤肉）and salads.There's always a back-up plan in case of rain though,and the meal sometimes has to be cooked in the kitchen and eaten indoors.People also spend a lot of time in parks during the summer,having picnics or playing sports.In every green area,there's always at least one ice cream van,a kind of car that plays children's music and sells ice creams.Towns like Blackpool and Brighton are popular for their beaches and amusement arcades（游乐场）.People go there to swim,sunbathe and eat fish and chips.The water can be quite cold,though,and that's why quite a lot of people prefer to go abroad for their summer holiday instead.Popular destinations include Spain,Germany and France:all countries that promise a lot of sunshine!1.There is little sunshine in Britain in summer.A.TrueB.FalseC.Not Given2.British people like to tell jokes about each other.A.TrueB.FalseC.Not Given3.It was unusually hot last summer in Britain.A.TrueB.FalseC.Not Given4.British people enjoyed the high temperatures of last summer.A.TrueB.FalseC.Not Given5.The media advised people to enjoy the sunshine.A.TrueB.FalseC.Not Given6.Most British people have a garden of their own.A.TrueB.FalseC.Not Given7.People having a barbecue often have a plan against the rain.A.TrueB.FalseC.Not Given8.Children like the music from the ice cream vans.A.TrueB.FalseC.Not Given9.Blackpool and Brighton are known for their beaches.A.TrueB.FalseC.Not Given10.People go to Spain in summer to enjoy the cooler sea water.A.TrueB.FalseC.Not Given【参考答案】：1-5.ACABB 6-10.CACAB第二部分：阅渎选择(第11～15题，每题2分，共l0分)阅渎下面短文，请从短文后所给各题的4个选项(A、B、C、D)中选出1个最佳选项，并在答题卡相应位置上将该项涂黑。

2018年10月高等教育自学考试《科技英语翻译》试题课程代码：05384一、短语翻译题翻译下列短语。

1. earthquake-induced lake2. nose reshaping3. cable head4. rail reconditioning5. finished product6. portable generator7. zinc-lead battery8. milling lathe9. butterfly valve10. bistable circuit11. organ donors12. fiber-optic transmission13. chemical properties14. linear motor15. reinforced concrete二、句子翻译题翻译下列句子。

16. Dynamics was first soundly established in the 17th century on the basis of the axiom usually known as Newton's laws of motion.17. The efficacy of vaccines is the Achilles' heel of India's anti-polio campaign.18. The invention of computer makes 10,000,000 calculations per second child's play.19. Analysis of a damaged material usually requires intuitive judgment, followed by real-life testing.20. The benefits of increased paper recycling would extend beyond corporate profits to protecting the environment and reducing energy use.21. Any problem that can be solved on one digital computer, regardless of size or speed, can theoretically be solved on any other.22. The change in volume for a given change in temperature is generally greater in liquids than in solids.23. Perhaps the greatest advantage of the diesel-electric over the steam locomotive is its high availability.24. The scientists have found recently some shrimp-shape microorganisms, which are the relative of the shrimp and supposed to be the source of excellent food.25. It is generally held that the most efficient method of railway operation, and ultimately the most economical, given a reasonably cheap electricity supply, is with electricity as the motive power.三、段落翻译题——英译汉将下列英语段落译成汉语。

2018年10⽉⾃考英语⼆真题及答案2018年10⽉⾼等教育⾃学考试全国统⼀命题考试英语(⼆) 试卷(课程代码00015)本试卷共8页。

满分l00分，考试时间l50分钟。

考⽣答题注意事项：1.本卷所有试题必须在答题卡上作答。

答在试卷上⽆效，试卷空⽩处和背⾯均可作草稿纸。

2.第⼀、⼆部分在“选择题答题区”作答。

必须对应试卷上的题号使⽤2B铅笔将“答题卡的相应代码涂⿊。

3.第三⼀七部分在“⾮选择题答题区”作答。

必须注明⼤、⼩题号，使⽤0．5毫⽶⿊⾊字迹签字笔作答。

4．合理安排答题空间，超出答题区域⽆效。

第⼀部分：阅读判断(第l～l0题，每题l分，共10分)下⾯的短⽂后列出了10个句⼦，请根据短⽂的内容对每个句⼦作出判断：如果该句提供的是正确信息，选择A；如果该旬提供的是错误信息，选择B；如果该句的信息⽂中没有提及，选择C。

在答题卡相应位置上将答案选项涂⿊。

阅渎下⾯短⽂，请从短⽂后所给各题的4个选项(A、B、C、D)中选出1个最佳选项，并在答题卡相应位置上将该项涂⿊。

第三部分：概括段落⼤意和补全句⼦(第16～25题，每题l 分，共10分) 阅读下⾯短⽂，请完成短⽂后的2项测试任务：(1)从第l6～20题后所给的6个选项中为第1～5段每段选择1个正确的⼩标题；(2)从第21～25题后所给的6个选项中选择5个正确选项，分别完成每个句⼦。

请将正确选项的字母写在答题卡上。

第四部分：填句补⽂(第26～30题，每题2分，共10分)下⾯的短⽂有5处空⾃，短⽂后有6个句⼦，其中5个取⾃短⽂，请根据短⽂内容将其分别放回原有位置，以恢复⽂章原貌，请将正确选项的字母写在答题卡上。

第五部分：填词补⽂(第31～40题，每题l.5分，共I5分)下⾯的短⽂有l0处空⽩，短⽂后列出12个词，其中10个取⾃短⽂，请根据短⽂内容将其分别放回原有位置，以恢复⽂章原貌，请将正确选项的字母写在答题卡上。

第六部分：完形补⽂(第41～50题，每题l.5分，共l5分)下⾯的短⽂有l0处空⽩，每处空⽩后的括号内有⼀个词，请根据短⽂内容将其正确的形式填⼊⽂中，以恢复⽂章原貌，并将答案写在答题卡相应的位置上。

绝密★启用前2018年普通高等学校招生全国统一考试英语第一部分：听力（共两节，满分30分）第一节（共5小题：每小题1.5分，满分7.5分）1．What is the man going to do?A．Open the window. B．Find another room. C．Go out with the woman.2．What do we know about Peter Schmidt?A．He has lost his ticket. B．He is expecting a ticket. C．He went out to buy a ticket.3．What do we know about mother and son?A．She wants to tell him the result of the game.B．She doesn’t like him to watch TV.C．She knows which team he supports.4．What are the speakers talking about?A．Exam results. B．Time for the exam. C．Change of class hours.5．What will the woman tell the man?A．Her company’s name.B．Her new address. C．Her phone number.第二节（共15小题：每小题1.5分，满分22.5分）6．What is the possible relationship between the woman and the man?A．Wife and husband. B．Doctor and patient. C．Boss and secretary 7．What does the woman think about the man?A．He is not good to the children.B．He is not telling the truth.C．He sleeps too much.8．Where does the woman want to go?A．An office. B．A fruit shop. C．A police station. 9．What does the woman have to do now?A．Wait for Mark at the crossroads.B．Walk ahead and turn right.C．Walk a little way back.10．What exactly does the man want to find out?A．What people think of the bus service.B．How many people are using the bus service.C．Which group of people use the bus service most often.11．What does the woman say about the bus service?A．The distance between bus stops is too long.B．The bus timetables are full of mistakes.C．Buses are often not on time.12．Why does the woman say her husband is fortunate?A．He often goes to work in a friend’s car.B．He doesn’t need to go shopping by bus.C．He lives close to the bus station.13．What is the probable relationship between the two speakers?A．Salesperson and customerB．Old school friendsC．Fellow workers14．What do we know about the woman?A．She is fond of her work. B．She is tired of traveling. C．She is interested in law.15．What is the man?A．A company manager. B．A salesperson. C．A lawyer.16．Why does the woman ask for the man’s address?A．To send him a book.B．To get together with him.C．To repair something at his home.17．What is the aim of the program?A．To keep trainees in shape.B．To improve public relations.C．To develop leadership skills.18．Which of the following will the trainess be doing during the program?A．Attenling lectures on managementB．Preparing reports for the company.C．Making plans for a journey.19．How long will the program last?A．8 days B．12 days C．20 days.20．If people want to join the program, what should they do after the meeting?A．Take a pre-test B．Pay for the program. C．Sign on a piece of paper.第二部分：英语知识运用（共两节，满分45分）第一节：单项填空（共15小题：每小题1分，满分15分）21．Don’t be afraid of asking for help it is needed.A．unless B．since C．although D．when22．A cook will be immediately fired if he is found in the kitchen.A．smoke B．smoking C．to smoke D．smoked23．Allen had to call a taxi because the box was to carry all the way home.A．much too heavy B．too much heavy C．heavy too much D．too heavy much24．—Sorry, Joe, I didn’t mean to…—Don’t call me “Joe”. I’m Mr Parker to you, and you forget it!A．do B．didn’t C．did D．don’t25．If anybody calls, tell them I’m out, and ask them to their name and address.A．pass B．write C．take D．leave26．The sign reads “In case of fire, break the glass and push red button.”A．不填；a B．不填；the C．the; the D．a;a27．All morning as she waited for the medical report from the doctor, hernervouseness .A．has grown B．is growing C．grew D．had grown28．A left luggage office is a place where bags be left for a short time, especially at a railway station.A．should B．can C．must D．will29．We’re going to the bookstore in John’s car. You can come with us you can meet us there later.A．but B．and C．or D．then30．Why don’t you put the meat in the fridge? It will fresh for several days.A．be stayed B．stay C．be staying D．have stayed31．News reports say peace talks between the two countries with no agreement reached.A．have broken down B．have broken out C．have broken in D．have broken up32．—There’s coffee and tea: you can have .—Thanks.A．either B．each C．one D．it33．—Susan, go and join your sister cleaning the yard.—Why ? John is sitting there doing nothing.A．him B．he C．I D．me34．The old couple have been married for 40 years and never once with each other.A．they had quarreled B．they have quarreledC．have they quarreled D．had they quarreled35．—I think you should phone Jenny and say sorry to her.— .It was her fault.A．No way B．Not possible C．No chance D．Not at all第二节：完形填空（共20小题：每小题1.5分，满分30分）阅读下面短文，掌握其大意，然后从36—55各题所给的四个选项（A、B、C和D）中，选出最佳选项。

绝密★启用前2018年普通高等学校招生全国统一考试英语（考试时间：120分钟试卷满分：150分）注意事项：1. 答卷前，考生务必将自己的姓名、准考证号填写在答题卡上。

2. 回答选择题时，选出每小题答案后，用铅笔把答题卡上对应题目的答案标号涂黑。

如需改动，用橡皮擦干净后，再选涂其他答案标号。

回答非选择题时，将答案写在答题卡上，写在本试卷上无效。

3. 考试结束后，将本试卷和答题卡一并交回。

第一部分听力(共两节，满分30分)做题时，先将答案标在试卷上。

录音内容结束后，你将有两分钟的时间将试卷上的答案转涂到答题卡上。

第一节（共5小题；每小题1.5分，满分7.5分）听下面5段对话。

每段对话后有一个小题，从题中所给的A、B、C三个选项中选出最佳选项。

听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。

每段对话仅读一遍。

例：How much is the shirt?A. £ 19. 15.B. £ 9. 18.C. £ 9. 15.答案是C。

1.what will James do tomorrow ?A.Watch a TV program.B.Give a talk.C.Write a report.2.What can we say about the woman?A.She's generour.B.She's curious.C.She's helpful.3.When does the traif leave?P.A.At 6:30.B.At8:30.C.At 10:30.4.How does the wonar sRwr?mA.By car.B.On foot.C.By bike5.What is the probable relationship between the speakers?A.Classmates.B.Teacher and student.C.Doctor and patient.第二节（共15小题；每小题1.5分，满分22.5分）听下面5段对话或独白。

2０1８年成人高等学校招生全国统一考试专升本试题英语第Ⅰ卷(选择题,共12５分)I。

Phｏneｔicｓ(5 ｐoinｔs)Dｉrectiｏns: In eａch ｏf tｈe fｏｌlowiｎｇgroupｓofｗｏrds, ｔhere aｒe four undｅrlinｅd letterｓor letter binatioｎs ｍarked A,B, C aｎd D。

ｐarｅthｅuｎderlineｄparｔs aｎd idｅntify thｅｏne ｔhat iｓｄiffeｒent from the otｈｅrs iｎｐronuncｉatｉon、Mａrk ｙoｕｒanswｅr by blackeｎingｔhe corｒｅｓpoｎding letｔｅr on the Anｓwer Sｈｅｅt、1、A、caｐｔain B、sustainﻩC、contａinﻩDｒetain2、A。

penｓiｏn ﻩＢ、miｓsiｏnﻩC、ｔeｎsionＤ、reｖisioｎ3、A。

aｃｔresｓﻩB、bｕｓiｎess C、ｅxｃessﻩD。

enｄlesｓ4、A、bｉnatｉonﻩＢ、climｂingﻩＣ、ｂambooﻩD。

ａmbiｔｉoｎ５。

Ａ、blewﻩB。

ｃrｅwＣ、sewＤ。

JewI、Vｏｃabｕlａrｙａnd Ｓtruｃｔuｒe(15 ｐoinｔs)Direｃtions: Tｈere are15ｉｎpｌete seｎtenｃes in thiｓsection、Ｆｏr each ｓentence ｔhｅｒe ａre fourｃｈoicｅs marked A。

B、Cａnd D、Cｈoｏse ｏnｅansｗer thａt ｂest pleteｓｔhe sentence and blａckenｔhｅcorresｐondｉng leｔｔeｒon tｈe Answer Sheet。

6。

Ｉaskeｄtwo ｐaｓseｒｓ-bｙhow to get ｔo ｔhｅnｅw rａｉlｗａy stａt ｉon,but ｏf them knew ｉｔ、ﻩA、nonｅＢ、eiｔherﻩC、nｅitheｒﻩD bｏtｈ7、—The bｏsｓwaｎｔｓｔo talｋｔo you、He seemｓｕnhappy with ｙｏuｒｐerｆoｒmance。

绝密★考试结束前全国2018 年10 月高等教育自学考试基础会计学试题课程代码:00041请考生按规定用笔将所有试题的答案涂、写在答题纸上。

选择题部分注意事项：1. 答题前，考生务必将自己的考试课程名称、姓名、准考证号黑色字迹的签字笔或钢笔填写在答题纸规定的位置上。

2. 每小题选出答案后，用2B铅笔把答题纸上对应题目的答案标号涂黑。

如需改动，用橡皮擦干净后，再选涂其他答案标号。

不能答在试题卷上。

一、单项选择题：本大题共20 小题，每小题 1 分，共20 分。

在每小题列出的备选项中只有一项是最符合题目要求的，请将其选出。

1. 下列各项中，属于反映企业经营成果的会计要素是A.资产B.负债C.费用D.所有者权益2. 企业所有者不应将个人财产纳入企业会计核算范围，所体现的会计核算基本前提是A.会计主体B.会计分期C.持续经营D.货币计量3. 企业应当以实际发生的交易或事项进行会计确认、计量和报告，所体现的会计信息质量要求是A.相关性B.重要性C.可比性D.可靠性4.“长期借款”账户期初余额500000 元，本期借方发生额300000元，本期贷方发生额200000元。

则该账户的期末余额应为A.100000 元B.400000 元C.600000 元D.1000000元5. 下列各项中，属于资产要素内容的是A.盈余公积B.销售费用C.预付账款D.其他业务收入6. 按用途和结构分类，下列属于债权结算账户的是A.“应付账款”B.“预收账款”C.“应收利息”D.“短期借款”7. 某公司本月发生如下业务：①计提本月短期借款利息50000元；②计提本月行政管理部门固定资产折旧20000元；③支付生产车间本月水电费5000元。

据此计算的本月下列各项费用，正确的是A.管理费用20000元B.销售费用25000元C.财务费用55000元D.制造费用75000元3.下列各项中，属于自制原始凭证的是A.购货发票B.出差住宿费发票C.银行收款通知D.发料凭证汇总表4.对审核过程中发现的内容不真实、不合法的原始凭证，正确做法是A.退回经办人员重新填制B.据以编制记账凭证并登记入账C.不予接受并向单位负责人报告D.不予接受并直接向财政部门报告5.对赊销商品业务应填制的专用记账凭证是A.收款凭证B.付款凭证C.累计凭证D.转账凭证6.对企业临时租入的设备，会计登记的账簿为A.备查账簿B.日记账簿C.明细分类账簿D.总分类账簿7.下列各项中，不属于总分类账与所属明细分类账平行登记规则的是A.记账方向相同B.记账人员相同C.登记金额相等D.登记依据相同8.用银行存款支付广告费30000元，编制的记账凭证中，会计科目及借贷方向正确，但金额误记为300000元并已登记入账。

2018年10月《英语（二）》真题2018年10月高等教育自学考试全国统一命题考试英语(二) 试卷(课程代码00015)本试卷共8页。

满分100分，考试时间150分钟。

考生答题注意事项：1.本卷所有试题必须在答题卡上作答。

答在试卷上无效，试卷空白处和背面均可作草稿纸。

2.第一、二部分在"选择题答题区"作答。

必须对应试卷上的题号使用2B铅笔将"答题卡的相应代码涂黑。

3.第三一七部分在"非选择题答题区"作答。

必须注明大、小题号，使用0．5毫米黑字迹签字笔作答。

4．合理安排答题空间，超出答题区域无效。

选择题区第一部分：阅读判断(第1～10题，每题1分，共10分)下面的短文后列出了10个句子，请根据短文的内容对每个句子作出判断：如果该句提供的是正确信息，选择A；如果该旬提供的是错误信息，选择B；如果该句的信息文中没有提及，选择C。

在答题卡相应位置上将答案选项涂黑。

The British SummerBritain is well known for its rainy climate. People joke that even in the summer time the country never gets any sun and that the skies stay disappointingly grey even during the months of July and August.Last summer though, it was so hot that people could hardly believe it. British people weren't used to such high temperatures, so every day on the news there were stories about people struggling to work in such unusual weather conditions. Radio and television programmes also reminded everyone to drink more water and not to stay too long in the sun. When the sun comes out, British people tend to spend time in their garden if they have one. It's common to invite friends and neighbours around for a barbecue where everyone sits outside and eats food like grilled meat（烤肉）and salads. There' s always a back-up plan in case of rain though, and the meal sometimes has to be cooked in the kitchen and eaten indoors.People also spend a lot of time in parks during the summer, having picnics or playing sports. In every green area, there's always at least one ice cream van, a kind of car that plays children's music and sells ice creams.Towns like Blackpool and Brighton are popular for their beaches and amusement arcades（游乐场）. People go there to swim, sunbathe and eat fish and chips. The water can be quite cold, though, and that's why quite a lot of people prefer to go abroad for their summer holiday instead. Popular destinations include Spain, Germany and France: all countries that promise a lot of sunshine!1.【题干】There is little sunshine in Britain in summer.【选项】A．TrueB．FalseC．Not Given【答案】A【解析】题干大意：英国在夏天里阳光很少。

2018年10月高等教育自学考试全国统一命题考试数据结构试卷(课程代码02331)本试卷共7页，满分l00分，考试时间l50分钟。

考生答题注意事项：1．本卷所有试题必须在答题卡上作答。

答在试卷上无效，试卷空白处和背面均可作草稿纸。

2．第一部分为选择题。

必须对应试卷上的题号使用2B铅笔将“答题卡”的相应代码涂黑。

3．第二部分为非选择题。

必须注明大、小题号，使用0．5毫米黑色字迹签字笔作答。

4．合理安排答题空间，超出答题区域无效。

第一部分选择题一、单项选择题：本大题共l5小题，每小题2分，共30分。

在每小题列出的备选项中只有一项是最符合题目要求的。

请将其选出。

1．下列数据结构中，逻辑结构不同的是A．线性表 B．栈 C．队列D．二叉树2．将l6个数据元素的线性表按顺序存储方式存储在数组中，若第一个元素的存储地址是l000，第6个元素的存储地址是1040，则最后一个元素的存储地址是A．1112 B．1120 C．1124 D．11283．设栈的初始状态为空，元素1，2，3，4，5依次入栈，不能得到的出栈序列是A．1，2，3，4，5 B．4，5，3，2，1 C．1，2，5，4，3 D．1，2，5，3，4 4．设指针变量P指向非空单链表中的结点，next是结点的指针域，则判断P所指结点为尾结点前一个结点的逻辑表达式中，正确的是A. p->next!=NULL&&p->next一>next->next == NULLB．p->next!=NULL&&p->next->next—NULLC．p->next->next==NULLD．p->next—NULL5．已知广义表LS=(((a，b，c)，d)，(e，(fg，(h i)))，LS的深度是A．2 B．3 C．4 D．56．已知一棵完全二叉树T的第5层上共有5个叶结点，则T中叶结点个数最少是A．5 8．8 C．10 D．277．已知二叉树T的前序遍历序列为a，b，c，e，d，中序遍历序列为C，e，b，d，a，则T 的后序遍历序列为A．c，e，d,b，a B．d，e，c，b，a C．e，c，d，b，a D．e，c，b，a，d 8．有向图G有玎个顶点和e条边，G保存在邻接矩阵M中，M中0与1的个数差是A．n(n+1)／2-eB．n(n+1)／2-2e C．n×n-e D．n×n-2e9．有向图G中所有顶点的度数之和是24，则G中弧的数量是A．10 B．12 C．14 D．1610．设有向图G含有n个顶点、e条边，使用邻接表存储。

2018年10月高等教育自学考试全国统一命题考试(课程代码00159)高级财务会计试卷第一部分选择题一、单项选择题：本大题共20小题，每小题l分，共20分。

在每小题列出的备选项中只有一项是最符合题目要求的，请将其选出。

1．两项交易观下，外币销售业务按记账本位币反映的销售收入数额取决于A．结算日汇率B．交易发生日汇率C．合同签订日汇率D．资产负债表日汇率2．采用现行汇率法对外币财务报表进行折算时，按历史汇率折算的报表项目是A．存货B．短期借款C．实收资本D．固定资产3．同一控制下企业合并中所称的“该控制并非暂时性的”，是指参与合并各方在合并前后较长时间内受同一方或相同多方控制，这一时间通常为A．3个月以上(含3个月)B．6个月以上(含6个月)C．9个月以上(含9个月)D．12个月以上(含12个月)4．下列子公司中，不纳入母公司合并范围的是A．规模较小的子公司B．经营性质特殊的子公司C．母公司所控制的结构化主体D．母公司属于投资性主体，为其投资活动提供相应服务的予公司之外的子公司5．下列各项中，主张采用比例合并法编制合并财务报表的合并理论是A．实体理论B．所有权理论C．母公司理论D．予公司理论6．在计算下列项目的“合并数”时，须用工作底稿中的“合计数，’加上“抵销分录”栏借方发生额，减去“抵销分录”栏贷方发生额的项目是A．固定资产B．应付账款C．营业收入D．资本公积7．在合并财务报表编制中，将母公司长期股权投资从成本法调整为权益法的目的是A．确定母公司利润分配政策B．计算子公司可供分配利润C．计算母公司可供分配利润D．使长期股权投资账面价值反映其在子公司权益的变动情况8．下列各项中，不影响少数股东权益数额的是A．少数股东对子公司的持股比例B．母公司个别资产负债表中的股本C．子公司个别资产负债表中的股本D．子公司个别资产负债表中的盈余公积9．将以前年度内部交易形成的固定资产包含的未实现内部销售利润予以抵销时，在贷记“固定资产”项目的同时，借记的项目是A．“营业收入”B．“投资收益”C．“其他业务收入”D．“未分配利润——年初”10．下列有关内部存货交易的抵销中，影响本期合并利润表“营业收入’’项目金额的是A．上期计提的存货跌价准备的抵销B．本期计提的存货跌价准备的抵销C．本期内部交易形成存货本期全部未实现对外销售的抵销D．上期内部交易形成存货本期全部未实现对外销售的抵销11．下列关于衍生金融工具的表述中，不正确的是A．衍生金融工具通常采用公允价值计量B．取得交易性衍生金融工具时应记入“套期工具”账户C．持有衍生金融工具的主要目的是套期保值与投机套利D．取得衍生金融工具发生的相关交易费用应当计入当期损益12．套期保值会计中，被套期风险通常不包括A．利率变动风险B．固定资产毁损风险C．股票价格波动风险D．因违约造成的信用风险13．甲公司以经营租赁方式出租一台设备，租期三年，第一年年初预收租金80000元，第一年年末收取租金40000元，第二年年末收取租金40000元，第三年年末收取租金20000元。