单项选择题 (1)

一、单项选择题1. Project to analyze and mitigate potential risks. ()A. risk managementB. steelC. equipmentD. qualitymanagement2. Project time management to provide an effective project. ( )A. safetyB. scheduleC. ObjectiveD. measure3. The laws thathow the buildings maybe made are building codes. ( )A. toldB. tellC. tellsD. telling4. What is the short for “net present value”? ( )A. IRRB. ROIC. NPVD. PBP5. What is the short for “payback period”? ( )A. PBPB. NAVC. BCRD. MARR6. you go, you can see many buildings. ( )A. WhoeverB. WhereverC. WheneverD. Whatever7. The bigger quantity you order, . ( )A. the lower price you will be offeredB. the low price you will be offeredC. you will be offered lower priceD. you will be offer low8. Construction planning is not an activity is restrictedto the period after the award of a contract forconstruction. ( )A. WhoB. whatC. whichD. whom9. A basic distinction exists resource oriented timeoriented scheduling techniques.A. between…and …B. either…or…C. neither…nor…D. so…as…10. Which is not the type of construction contracts? ( )A. lump sum contractB. unit price contractC. cost plus fixed fee contractD. estimate11. Project to development and effectively employ projectpersonnel. ( )A. human resource managementB. employC. materialD. cost management12. Project to ensure effective internal and externalcommunications. ( )A. measureB. managementC. communications managementD. scope13. The laws thathow the buildings maybe made are building codes. ( )A. toldB. tellC. tellsD. telling14. What is the short for “adjusted internal rate ofreturn” ? ( )A. NPVB. NFVC. AIRRD. IRR15. What is the short for “internal rate of return” ? ()A. AIRRB. IRRC. NFVD. BCR16. Owners must be very with the quality of the finishedproduct as well as the cost of construction itself. ( )A. concernedB. concerningC. concernsD. comply17. Owners must recognize that there is single bestapproach in organizing project management throughout aproject's life cycle. All organizational approaches haveadvantages and disadvantages. ( )A. yesB. noC. manyD. any18. The laws thathow the buildings maybe made are building codes. ( )A. toldB. tellC. tellsD. telling19. Thecements are widely used on the construction site. ( )A. above-mentionedB. above-mentioningC. above-mentionD. above-mentions20. The production of steel has been increased 70%. ()A. inB. OnC. atD. by二、专业词汇翻译1. architect2. cement3. contractor4. brick5. construction planning6. owner7. construction cost8. facility10. sand 11． cost12． subcontractor 13． supplier 14．concrete15． construction planning 16． qualitycontract 18． facility20． civil engineering21． project management 22． steel23． general contractor 24． concrete25． sand26． machine 27． cost control 28． facility 30． material31．the project life cycle 项目寿命周期32. market demands 市场需求33. value engineering 价值工程34.preliminary design 初步设计35.performance analysis绩效分析36. base labor productivity基准劳动生产率bor productivity index劳动力生产指数38. productive labor yield劳动力产出39.economic evaluation 经济评估40.cash flow profile 现金流量图41.opportunity cost 机会成本42.lump-sum agreement总价合同43.unit-price agreement单价合同44.change order 变更单45.schedule control进度控制46.work breakdown 工作分解三、句子翻译1. A cost estimate at a given stage of project developmentrepresents a prediction provided by the cost engineer orestimator on the basis of available data.2. Implementation of various operations through propercoordination and control of planning, design, estimating,contracting and construction in the entire process.3. Because of technological complexity and market demands,changes of design plans during construction are not uncommon.4. Fabricated members such as steel beams and columns forbuildings are pre-processed in a shop to simplify the fielderection procedures.5. Finance is also a concern to the other organizations involved in a project such as the general contractor and material suppliers.6. The engineers and builders engaged in infrastructure construction are usually highly specialized since each segment of the market requires different types of skills.7. It is misleading to think that if the construction of the facility is on schedule or ahead of schedule, the cost will also be on the estimate or below the estimate, especially if several changes are made.8. Unless an owner immediately and completely covers the costs incurred by each participant, these organizations face financing problems of their own.9. In a unit price contract, the risk of inaccurate estimation of uncertain quantities for some key tasks has been removed from the contractor.10. For certain types of construction involving new technology or extremely pressing needs, the owner is sometimes forced to assume all risks of cost overruns.11. Maximization of efficient resource utilization through procurement of labor, materials and equipment according to the prescribed schedule and plan.12. Because of the higher costs and greater sophistication of institutional and commercial buildings in comparison with residential housing, this market segment is shared by fewer competitors.13. Design professionals and construction contractors must provide better communication with each other and with the owner in project implementation.14. Because each project is site specific, its execution is influenced by natural, social and other location conditions such as weather, labor supply, local building codes, etc.15. The planner has to look for the time-cost combinationthat will allow the contractor to be successful in hiscommitment.四、阅读理解(一). The acquisition of a constructed facility usuallyrepresents a major capital investment, whether its owner happens to be an individual, a private corporation or a public agency. Since the commitment of resources for such an investment is motivated by market demands or perceived needs, the facility is expected to satisfy certain objectives within the constraints specified by the owner and relevant regulations. With the exception of the speculative housing market, where the residential units may be sold as built by the real estate developer, most constructed facilities are custom made in consultation with the owners. A real estate developer may be regarded as the sponsor of building projects, as much as a government agency may be the sponsor of a public project and turns it over to another government unit upon its completion. From the viewpoint of project management, the terms "owner" and "sponsor" are synonymous because both have the ultimate authority to make all important decisions. Since an owner is essentially acquiring a facility on a promise in some form of agreement, it will be wise for any owner to havea clear understanding of the acquisition process in order tomaintain firm control of the quality, timeliness and cost of the completed facility.1. The acquisition of a constructed facility usuallyrepresents a capital investment. ( )A. littleB. majorC. lessD. minimal2. The facility is expected to satisfy certain objectiveswithin the constraints specified by . ( )A. contractorB. supplierC. the owner and relevant regulationsD. subcontract3. may be regarded as the sponsor of building projects.( )A. A real estate developerB. supplierC. contractorD. subcontract4. A real estate developer may be regarded as ofbuilding projects. ( )A. exampleB. sampleC. interestD. the sponsor5. From the viewpoint of project management, the terms "owner"and "sponsor" are synonymous because . ( )A. both have the ultimate authority to make all importantdecisions B. may seek professionaladvice and services for the work in all stagesC. focus on the proper roles of various activities andparticipants in all stages D. none of all6. It will be wise for any owner to have a of theacquisition process in order to maintain firm control of the quality, timeliness and cost of the completed facility. ( )A. importantB. clear understandingC. misleadD. misunderstand(二). Specifically, project management in constructionencompasses a set of objectives which may be accomplished by implementing a series of operations subject to resource constraints. There are potential conflicts between the stated objectives with regard to scope, cost, time and quality, and the constraints imposed on human material and financial resources. These conflicts should be resolved at the onset ofa project by making the necessary tradeoffs or creating newalternatives. Subsequently, the functions of project management for construction generally include the following:(1).Specification of project objectives and plans includingdelineation of scope, budgeting, scheduling, setting performance requirements, and selecting project participants.(2).Maximization of efficient resource utilization throughprocurement of labor, materials and equipment according to the prescribed schedule and plan. (3).Implementation of various operations through proper coordination and control of planning, design, estimating, contracting and construction in the entire process. (4).Development of effective communications and mechanisms for resolving conflicts among the various participants.7. Specifically, project management in constructionencompasses a set of objectives which may be accomplished by. ( )A. implementing a series of operations subject to resource constraintsB. corporations by the mission-oriented nature of a projectC. assumes a broader outlook with greater continuity of operationsD. special knowledge domain8. There are potential conflicts between the stated objectivesscope, cost, time and quality, and the constraints imposedon human material and financial resources. ( )A. so as toB. with regard toC. as much asD. too much9. These conflicts should be resolved a project bymaking the necessary tradeoffs or creating new alternatives.( )A. at the end ofB. finishC. at the onset ofD. in the middle of10. Maximization of efficient resource utilization throughprocurement of labor, materials and equipment according to . ( )A. the ownerB. material supplierC. the prescribed schedule and planD. worker11. Implementation of various operations through propercoordination and control of planning, design, estimating,contracting and construction . ( )A. in the entire processB. at the endof processC. in only one processD. finally12. Development of effective and mechanisms for resolvingconflicts among the various participants. ( )A. informationB. knowledgeC. conceptD. communications(三). Forming a good construction plan is an exceptionally challenging problem. There are numerous possible plans available for any given project. While past experience is a good guide to construction planning, each project is likely to have special problems or opportunities that may requireconsiderable ingenuity and creativity to overcome or exploit. Unfortunately, it is quite difficult to provide direct guidance concerning general procedures or strategies to form good plans in all circumstances. There are some recommendations or issues that can be addressed to describe the characteristics of good plans, but this does not necessarily tell a planner how to discover a good plan. However, as in the design process, strategies of decomposition in which planning is divided into sub-problems and hierarchical planning in which general activities are subdivided into more specific tasks can be readily adopted in many cases.In the monitoring and control stage of the construction process, the construction manager has to keep constant track of both activities' durations and ongoing costs. It is misleading to think that if the construction of the facility is on schedule or ahead of schedule, the cost will also be on the estimate or below the estimate, especially if several changes are made. Constant evaluation is necessary until the construction of the facility is complete. When work is finished in the construction process, and information about it is provided to the planner, the third stage of the planning process can begin.13. Forming a good construction plan is an exceptionally. ( )A. specialB. challenging problemC. change answerD. different answer14. While past experience is a guide to constructionplanning, each project is likely to have special problems or opportunities. ( )A. goodB. badC. uglyD. hard15. It is quite difficult to provide direct guidanceconcerning to form good plans in all circumstances. ( )A. components of constructed facilitiesB. specialfeaturesC. general procedures or strategiesD.traditional construction practice16. , strategies of decomposition in which planning isdivided into sub-problems and hierarchical planning in which general activities are subdivided into more specific tasks can be readily adopted in many cases. ( )A. As in the design processB. As at the plan stageC. At the concept plan stageD. none ofall17. It is misleading to think that if the construction of thefacility is on schedule or ahead of schedule, ,especially if several changes are made.( )A. the cost will also be on the estimate or below theestimateB. planner deals with this uncertainty during the estimate stageC. introduce corresponding adjustments in future planningD. the construction process is known18. When work is finished in the construction process, andabout it is provided to the planner. ( )A. planB. designC. informationD. construction(四). Instead of inviting competitive bidding, private owners often choose to award construction contracts with one or more selected contractors. A major reason for using negotiated contracts is the flexibility of this type of pricing arrangement, particularly for projects of large size and great complexity or for projects which substantially duplicate previous facilities sponsored by the owner. An owner may value the expertise and integrity of a particular contractor who has a good reputation or has worked successfully for the owner in the past. If it becomes necessary to meet a deadline for completion of the project, the construction of a project may proceed without waiting for the completion of the detailed plans and specifications with a contractor that the owner can trust. However, the owner's staff must be highly knowledgeable and competent in evaluating contractor proposals andmonitoring subsequent performance.Generally, negotiated contracts require the reimbursement of direct project cost plus the contractor's fee as determined by one of the following methods:(1)Cost plus fixed percentage,（2）Cost plus fixed fee, (3)Cost plus variable fee, (4)Target estimate, (5)Guaranteed maximum price or cost. The fixed percentage or fixed fee is determined at the outset of the project, while variable fee and target estimates are used as an incentive to reduce costs by sharing any cost savings. A guaranteed maximum cost arrangement imposes a penalty on a contractor for cost overruns and failure to complete the project on time. With a guaranteed maximum price contract, amounts below the maximum are typically shared between the owner and the contractor, while the contractor is responsible for costs above the maximum.19. A major reason for using negotiated contracts is ,particularly for projects of large size and great complexity or for projects. ( )A. the flexibility of this type of pricing arrangementB. commercial buildings, industrial complexesC. material and equipmentD. the products of the quantities20. An owner may value of a particular contractor whohas a good reputation or has worked successfully for theowner in the past. ( )A. the uglyB. the hypocriticalC. the expertise and integrityD. the false21. The owner's staff must be highly knowledgeable andcompetent in evaluating contractor proposals and . ( )A. operatingB. planningC. designingD. monitoring subsequent performance22. Which is not the type of negotiated contracts? ( )A. a lump contractB. cost plus fixed feeC. cost plus variable feeD. target estimate23. A guaranteed maximum cost arrangement imposes a on acontractor for cost overruns and failure to complete theproject on time. ( )A. rewardB. incomeC. inputD. penalty24. With , amounts below the maximum are typically sharedbetween the owner and the contractor, while the contractor is responsible for costs above the maximum. ( )A. a guaranteed maximum price contractB. cost plus fixed feeC. a unit price contractD. cost plus variable fee25. Which sentence in this short passage is correct? ( )A. The fixed percentage or fixed fee is determined at the outset of the project.B. Variable fee and target estimates are used as an incentiveto increase costs by sharing any cost savings.C. With a unit price contract, amounts below the maximum aretypically shared between the designer and the contractor.D. none of all(五). Residential housing construction includes single-family houses, multi-family dwellings, and high-rise apartments. During the development and construction of such projects, the developers or sponsors who are familiar with the construction industry usually serve as surrogate owners and take charge, making necessary contractual agreements for design and construction, and arranging the financing and sale of the completed structures. Residential housing designs are usually performed by architects and engineers, and the construction executed by builders who hire subcontractors for the structural, mechanical, electrical and other specialty work. An exception to this pattern is for single-family houses which may be designed by the builders as well.The residential housing market is heavily affected by general economic conditions, tax laws, and the monetary and fiscal policies of the government. Often, a slight increase in total demand will cause a substantial investment in construction, since many housing projects can be started at different locations by different individuals and developers atthe same time. Because of the relative ease of entry, at least at the lower end of the market, many new builders are attracted to the residential housing construction. Hence, this market is highly competitive, with potentially high risks as well as high rewards.26. What is the subject of the first paragraph? ( )A. residential housing constructionB. the feasibilitystudyC. the designD. the construction planning27. Residential housing designs are usually performed by. ( )A. ownerB. supplierC. architects and engineersD. machine28. The construction executed by builders who hire forthe structural, mechanical, electrical and other specialtywork. ( )A. concreteB. subcontractorsC. steelD. sand29. The residential housing market is heavily affected bygeneral economic conditions, tax laws, and the monetary and . ( )A. fiscal policies of the governmentB. a limited number ofcompetitorsC. each participantD. cost management30. Often, a slight increase in total demand will cause ainvestment in construction. ( )A. sameB. SuchC. onlyD. substantial31. Which sentence is correct in the last paragraph? ( )A. This market is highly competitive, with potentially highrisks as well as high rewards.B. This category of construction is characterized by a highdegree of mechanization.C. An owner often seeks the services of financial planningconsultants.D. None of all(六). A project cannot proceed without adequate financing, andthe cost of providing adequate financing can be quite large.For these reasons, attention to project finance is an important aspect of project management. Finance is also a concern to the other organizations involved in a project suchas the general contractor and material suppliers. Unless an owner immediately and completely covers the costs incurred by each participant, these organizations face financing problemsof their own. At a more general level, project finance is onlyone aspect of the general problem of corporate finance. If numerous projects are considered and financed together, thenthe net cash flow requirement constitutes the corporate financing problem for capital investment. Whether project finance is performed at the project or at the corporate level does not alter the basic financing problem.In essence, the project finance problem is to obtain fundsto bridge the time between making expenditures and obtaining revenues. Based on the conceptual plan, the cost estimate andthe construction plan, the cash flow of costs and receipts fora project can be estimated. Normally, this cash flow will involve expenditures in early periods. Covering this negative cash balance in the most beneficial or cost effective fashionis the project finance problem. During planning and design, expenditures of the owner are modest, whereas substantial costs are incurred during construction. Only after the facility is complete do revenues begin. In contrast, a contractor would receive periodic payments from the owner as construction proceeds.32. The cost of providing adequate financing can be quite. ( )A. smallB. littleC. lessD. large33. Finance is also a concern to the other organizationsinvolved in a project such as . ( )A. house buildingB. the general contractor and material suppliersC. apartmentD. high-rise apartment34. Whether project finance is performed at the project or atthe corporate level . ( )A. does not alter the basic financing problem.B. these organizations face financing problems of their ownC. bridge their expenditures and receipts duringconstructionD. consider facility financing35. Based on the conceptual plan, the and theconstruction plan, the cash flow of costs and receipts for aproject can be estimated. ( )A. quality estimateB. cost estimateC. safety estimateD. information estimate36. Covering this cash balance in the most beneficial orcost effective fashion is the project finance problem. ( )A. subjectB. objectC. negativeD. zero37. Only after the facility is complete do revenues begin., a contractor would receive periodic payments from theowner as construction proceeds. ( )A. for exampleB. as soon as possibleC. as quickly as possibleD. In contrast(七). Job-site labor productivity can be estimated either foreach craft (carpenter, bricklayer, etc.) or each type ofconstruction (residential housing, processing plant, etc.)under a specific set of work conditions. A base laborproductivity may be defined for a set of work conditionsspecified by the owner or contractor who wishes to observe and measure the labor performance over a period of time under such conditions. A labor productivity index may then be defined asthe ratio of the job-site labor productivity under a differentset of work conditions to the base labor productivity, and isa measure of the relative labor efficiency of a project underthis new set of work conditions. The effects of variousfactors related to work conditions on a new project can beestimated in advance, some more accurately than others. For example, for very large construction projects, the laborproductivity index tends to decrease as the project sizeand/or complexity increase because of logistic problems andthe "learning" that the work force must undergo beforeadjusting to the new environment. Job-site accessibility oftenmay reduce the labor productivity index if the workers mustperform their jobs in round about ways, such as avoidingtraffic in repaving the highway surface or maintaining the operation of a plant during renovation. Labor availability in the local market is another factor. Shortage of local labor will force the contractor to bring in non-local labor or schedule overtime work or both. In either case, the labor efficiency will be reduced in addition to incurring additional expenses.38. can be estimated either for each craft or each typeof construction under a specific set of work conditions. ( )A. A lump contractB. Job-site labor productivityC. Construction planningD. Project management39. A labor productivity index may then be defined as theratio of the job-site labor productivity under a different set of work conditions to . ( )A. job-site labor productivityB. stocks in the financial marketsC. the base labor productivityD. source of funds40. The effects of various factors related to work conditionson a new project can be estimated . ( )A. at the end of the projectB. until the project completedC. in the middle of the stagesD. in advance41. The labor productivity index tends to as the projectsize and/or complexity increase because of logisticproblems. ( )A. decreaseB. addC. plusD. increase42. of local labor will force the contractor to bring innon-local labor or schedule overtime work or both. ( )A. SufficientB. ShortageC. AdvantageD. Disadvantage43. In either case, the labor efficiency will be reduced inaddition to incurring expenses.. ( )A. decreaseB. shortC. additionalD. small(八). During the execution of a project, procedures for project control and record keeping become indispensable toolsto managers and other participants in the construction process. These tools serve the dual purpose of recording the financial transactions that occur as well as giving managers an indication of the progress and problems associated with a project. The task of project control systems is to give a fair indication of the existence and the extent of such problems.In this chapter, we consider the problems associated with resource utilization, accounting, monitoring and control during a project. In this discussion, we emphasize the project management uses of accounting information. Interpretation of project accounts is generally not straightforward until a project is completed, and then it is too late to influence project management. Even after completion of a project, the accounting results may be confusing. Hence, managers need to know how to interpret accounting information for the purpose of project management. In the process of considering management problems, however, we shall discuss some of the common accounting systems and conventions, although our purpose is not to provide a comprehensive survey of accounting procedures. The limited objective of project control deserves emphasis. Project control procedures are primarily intended to identify deviations from the project plan rather than to suggest possible areas for cost savings. This characteristic reflects the advanced stage at which project control becomes important.44. During the execution of a project, procedures for projectcontrol and record keeping become indispensable tools to . ( )A. total quality controlB. managers and other participantsC. OwnerD. equipment manager45. The task of project control systems is ? ( )A. to give a fair indication of the existence and the extentof such problems B. the construction plan and theassociated cash flow estimates C. record all thetransactions associated with a projectD. structure facilitates aggregation of costs。

第八章资本预算一、单项选择题1．某公司当初以100万元购入一块土地，目前市价为80万元，如欲在这块土地上兴建厂房，则（ B ）。

A．项目的机会成本为100万元B．项目的机会成本为80万元C．项目的机会成本为20万元D．项目的机会成本为180万元2．下列关于项目评价的“投资人要求的报酬率”的表述中，不正确的有（ D ）。

A．它因项目的系统风险大小不同而异B．它因不同时期无风险报酬率高低不同而异C．它受企业负债比率和债务成本高低的影响D．当投资人要求的报酬率超过项目的内含报酬率时，股东财富将会增加3．下列评价指标中，属于非折现指标的是（ B ）。

A．现值指数B．会计报酬率C．内含报酬率D．净现值4．某投资方案，当贴现率为16%时，其净现值为338元，当贴现率为18%时，其净现值为-22元。

该方案的内含报酬率为（ C ）。

A．15．88% B．16．12% C．17．88% D．18．14%5．某投资方案，当贴现率为15%时，其净现值为45元，当贴现率为17%时，其净现值为-20元。

该方案的内含报酬率为（ C ）。

A．14．88% B．16．86% C．16．38% D．17．14%6．年末ABC公司正在考虑卖掉现有的一台闲置设备，该设备8年前以40 000元购入，税法规定的年限为10年，按直线法计提折旧，预计残值率为10%，已提折旧28 800元；目前可以按10 000元价格卖出，假设所得税税率为25%，卖出现有设备对本期现金流量的影响（ D ）。

A．减少360元B．减少1 200元C．增加9 640元D．增加10 300元账面价值40000-28800=11200 现在变现损失1200 少纳税1200*25%=300 获得300的现金流入因此10000+300=103007.A企业投资20万元购入一台设备，无其他投资，没有建设期，预计使用年为20年，无残值。

设备投产后预计每年可获得净利3万元，则该投资的静态投资回收期为（ A ）年。

全国2002年4月现代汉语试题一、单项选择题1.下列方言中属于非官话区方言的是( )A.南京话B.兰州话C.南昌话D.昆明话2.属于舌面音的声母是( )A.ｄｔｎｌB.ｚｃｓC.ｂｄｇD.ｊｑｘ3.声韵相同调不同的一组字是( )A.悔—诲B.包—褒C.绩—寂D.袭—媳4.下列各项中，“处”都读作“ｃｈù”的是( )A.处分、设身处地B.处方、泰然处之C.处所、绝处逢生D.处理、养尊处优5.下列汉字中，由四个音素组成的音节是( )A. B.有 C.扬 D.远6.汉语拼音全都正确的一组是( )A.诗人ｓīｒéｎ私人ｓìｒéｎB.主力zｈǔｌì阻力zｈǔｌìC.商业sｈāngｙè桑叶sāng ｙèD.女客nǔｋè旅客ｌǚｋè7.从形音义的关系上看，“朝”这个字属于( )A.一形多音一义B.一形多音多义C.多形一音义D.多形一音多义8.“姨”字的笔画共有( )A.8画B.9画C.10画D.11画9.下列各组中，每个成员都带有定位语素的是( )A.舌头、对头、想头B.老鼠、老爷、老家C.变化、西化、简化D.健儿、孩子、女儿10.下列各组中，每个成员都与合成词“理事”的结构方式相同的是( )A.革新、平反、凝目B.伤心、防范、走路C.革命、突破、齐心D.埋头、起草、隔行11.下列各组中，属于同音词的一组是( )A.仪表(他的仪表端庄)—仪表(机器的仪表坏了)B.工作(他找到工作了)—工作(他正在工作)C.关节(腕关节)—关节(找人打通关节)D.问题(老师提出问题)—问题(设计遇到了问题)12.下列各组成语中，加点的词读音相同的是( )A.秦晋之好．、好．为人师B.自怨自艾．、方兴未艾．C.度．德量力、度．日如年D.一知半解．、庖丁解．牛13.下列各组动词中，不能带宾语的是( )A.游行、结婚、示威B.害怕、明白、喜欢C.知道、觉得、感到D.进来、出去、离开14.下列各项中都属于副词的是( )A.从前、过去、经常B.突然、常常、永久C.忽然、时常、刚D.刚才、平常、经常15.“有饭吃．．．就行了”和“有人吃．．．就行了”中的加点的短语分别是( )A.述宾短语、述宾短语B.连动短语、兼语短语C.述宾短语、兼语短语D.兼语短语、连动短语16.下列短语都属于偏正短语的是( )A.厂长王祥、三名博士、前途光明B.方向明确、仔细研究、修理电视C.回想起来、马上参加、明确任务D.伟大祖国、彻底解决、一碗豆腐17.“你今年十几啦?”和“自行车被小偷偷走了。

单项选择题（共1题）1. 适用增值税差额征税政策的小规模纳税人确定其是否可以享受月销售额未超过15万元（以1个季度为1个纳税期的，季度销售额未超过45万元）免征增值税政策的销售额是（）。

差额前的销售额差额后的销售额自行选择差额前或差额后的销售额由税务机关确定的销售额判断题（共1题）2. 一家小型劳务派遣公司属于增值税小规模纳税人，该公司一直选择按5%差额缴纳增值税，则其在2022年5月能享受免征增值税政策。

（）正确错误1. 根据增值税期末留抵退税政策的规定，在计算进项构成比例时，属于分子部分已抵扣增值税额的是（）。

农产品收购发票桥、闸通行费发票海关进口增值税专用缴款书注明旅客身份信息的铁路车票2. 适用免抵退税办法的生产企业，可以同时既申报免抵退税又申请办理留抵退税。

（）正确错误单项选择题（共1题）1. 一般纳税人增值税及其附加税费合并申报后，以下不属于合并申报表变化的是（）。

申报表名称发生变化原一般纳税人附表二第23栏分拆两栏原一般纳税人附表二第33栏分拆两栏增加“增值税及附加税费申报表附列资料（五）（附加税费情况表）判断题（共1题）2. 纳税人出口货物免抵的增值税不应从城市维护建设税、教育费附加和地方教育费附加中扣除。

（）正确错误单项选择题（共1题）1. 对小型微利企业年应纳税所得额超过100万元但不超过300万元的部分，2022年缴纳企业所得税时其实际税率是（）。

5%10%2.5%12.5%判断题（共1题）2. 小型微利企业的企业所得税税率是25%。

（）正确错误单项选择题（共1题）1. 自2021年1月1日起，以下关于制造业企业研发费用税前加计扣除的表述不正确的是（）。

未形成无形资产计入当期损益的，在据实扣除的基础上，再按照实际发生额的75%在税前加计扣除企业10月份预缴申报第3季度（按季预缴）或9月份（按月预缴）企业所得税时，可以自主选择就前三季度研发费用享受加计扣除优惠政策制造业企业，是指以制造业业务为主营业务，享受优惠当年主营业务收入占收入总额的比例达到50%以上的企业？企业在10月份预缴申报期未选择享受优惠的，可以在2022年办理2021年度企业所得税汇算清缴时统一享受研发费用加计扣除优惠政策判断题（共1题）2. 烟草制造业可以享受制造业研发费用100%加计扣除政策。

一、单项选择题（从备选答案中选择一个最佳答案，每小题1分，计12分）1.第三代计算机的逻辑器件采用的是______。

A.晶体管B.中.小规模集成电路C.大规模集成电路D.微处理器集成电路2.通常人们所说的一个完整的计算机系统应包括______。

A.主机.键盘.显示器B.计算机及其外部设备C.系统硬件和系统软件D.硬件系统和软件系统3.在计算机内部，用来传送、存储、加工处理的数据或指令都是以______形式进行的。

A.二进制码B.拼音简码C.八进制码D.五笔字型码4.硬盘工作时应特别注意避免________。

A.噪声B.震动C.潮湿D.日光5.下面列出的四种存储器中，易失性存储器是________。

A. RAMB. ROMC. PROMD. CD-ROM6.在Windows 98中，"任务栏"的作用是________。

A.显示系统的所有功能B.只显示当前活动窗口名C.只显示正在后台工作的窗口名D.实现窗口之间的切换7.Word97的"文件"命令菜单底部显示的文件名所对应的文件是______。

A.当前被操作的文件B.当前已经打开的所有文件D.最近被操作过的文件 D.扩展名是.doc的所有文件8.微型计算机的主机包括________。

A)运算器和显示器B)CPU和内存储器C)CPU和UPS D)UPS和内存储器9.某机构IP地址为20.198.16.3，该IP地址类型属于______。

A．A类 B。

B类 C。

C类 D。

D类10.在Excel中，一个工作薄就是一个Excel文件，其扩展名为______。

A. CXLB.XLSC.CELD.EXL11.在Excel中，用户或选择多个不连续的区域，需要使用键盘上的____键配合鼠标操作。

A. CTRLB. ALTC. SHIFTD.TAB12.本地计算机通过网络，连接到远端的另一台计算机上去，作为这台远程主机的终端。

可以使用_________实现。

考试安排：星期天1点30到3点30在3-101考运动控制；4点到6点在3-101考工厂供电；7点到9点在4-101考微机。

自动检测技术及应用——梁森选择题答案1.单项选择题1）某压力仪表厂生产的压力表满度相对误差均控制在0.4%~0.6%，该压力表的精度等级应定为__C__级，另一家仪器厂需要购买压力表，希望压力表的满度相对误差小于0.9%，应购买__B__级的压力表。

A. 0 .2 B. 0 .5 C. 1 .0 D. 1.52）某采购员分别在三家商店购买100kg大米、10kg苹果、1kg巧克力，发现均缺少约0.5kg，但该采购员对卖巧克力的商店意见最大，在这个例子中，产生此心理作用的主要因素是__B__。

A.绝对误差B.示值相对误差C.满度相对误差D.精度等级3）在选购线性仪表时，必须在同一系列的仪表中选择适当的量程。

这时必须考虑到应尽量使选购的仪表量程为欲测量的__C__左右为宜。

A.3倍 B.10倍 C.1.5倍 D.0.75倍4）用万用表交流电压档（频率上限仅为5kHz）测量频率高达500kHz、10V左右的高频电压，发现示值还不到2V，该误差属于__D__。

用该表直流电压档测量5号干电池电压，发现每次示值均为1.8V，该误差属于 A 。

A.系统误差B.粗大误差C.随机误差D.动态误差5）重要场合使用的元器件或仪表，购入后需进行高、低温循环老化试验，其目的是为了__D__。

A.提高精度B.加速其衰老C.测试其各项性能指标D.提高可靠性2.各举出两个非电量电测的例子来说明1）静态测量； 2）动态测量；3）直接测量； 4）间接测量；5）接触式测量； 6）非接触式测量；7）在线测量； 8）离线测量。

3.有一温度计，它的测量范围为0～200℃，精度为0.5级，试求：1）该表可能出现的最大绝对误差为__A__。

A. 1℃B. 0.5℃C. 10℃D. 200℃2）当示值为20℃时的示值相对误差为__B__，100℃时的示值相对误差为__C__。

一，单项选择题（每题一分，共20分）1、自由心证证据制度的理论最早产生于（）A．法国B．英国C．德国D．意大利2、当事人申请证人出庭作证，应当在（）提出，并经人民法院许可。

A．开庭审理前B．答辩期限届满七日前C．法庭调查前D．举证期限届满十日前3、证人因出庭作证而支出的合理费用应该由（）承担。

A．提供证人一方当事人B．败诉方C．人民法院D．双方当事人分摊4、司法鉴定是指在诉讼活动中鉴定人运用科学技术或者专门知识对诉讼涉及的（）进行鉴别和判断并提供鉴定意见的活动。

A．专门性问题B．技术性问题C．争议性问题D．疑难性问题5、有关证明标准的表述不正确的是（）。

A．排除合理怀疑是诉讼证明方面的最高标准B．有理由的怀疑足以将被告人宣布无罪C．在英美法系国家，较高程度的盖然性适用于多数民事案件D．在无线索的情况下禁止采取任何法律行为6、甲诉乙借款，并出示借款合同为证据，以下乙的答辩所依据的证据属于反证的有：（）A．乙声称已经还款，并出示还款条加以证明；B．乙抗辩说是该合同只是形式上的，双方其实并未发生借贷关系，被告向法院提供了一份有原、被告双方签名的关于签订上述借款合同的备忘录，备忘录上说，上述合同只是形式上的，对双方并无实际法律效力；C．乙反诉甲拖欠其货款，并出具有甲签名的出货单；D．乙认为双方并不存在借货关系，并出具甲所提出的借款合同系伪造的鉴定书。

7、我国首首倡证明责任应采用双重含义的学者是（）A．张卫平B．李浩C．陈刚D．齐树洁8、赵某向法院起诉A公司，要求其偿还货款50万元，并出示其与A公司的购销合同为证。

后经法院查明，该合同系赵某伪造，所盖A公司的合同专用章为从地摊上私自刻制。

则赵某的行为该如何处理？（）A．构成诈骗罪，因为其是以非法占有为目的骗取他人财物。

B．应对其采取强制措施，因为其行为妨害了正常的民事诉讼审判秩序。

C．构成伪证罪，因为其实施了伪造证据的行为，并且情节严重。

D．构成伪造公司印章罪，因为其实施了伪造公司、企业印章的行为，且情节严重。

第七章一、单项选择题1、最典型的资本结构是指（ C ）。

A、资本成本B、财务风险C、负债资本的比例D、经营风险2、普通股每股税后利润变动率相当于息税前利润变动率的倍数表示的是（ B ）。

A、营业杠杆系数B、财务杠杆系数C、联合杠杆系数D、以上均错3、最优资本结构是指在（ D ）条件下的资本结构。

A、企业价值最大B、加权平均资本成本最低C、目标价值最大D、加权平均资本成本最低、企业价值最大4、财务杠杆的作用程度，通常用（ D ）来衡量。

A、资金结构B、财务风险C、资金成本D、财务杠杆系数5、息税前利润变动率相当于销售额变动率的倍数，表示的是（ C ）A、边际资本成本B、财务杠杆系数C、营业杠杆系数D、联合杠杆系数6、企业在经营决策时对经营成本中固定成本的利用称为（ D ）A、财务杠杆B、总杠杆C、联合杠杆D、营业杠杆7、某企业的息税前利润3000万元，本期利息费用为1000万元，则企业的财务杠杆系数为（ D ）A、3B、2C、0.33D、1.58、不存在财务杠杆作用的筹资方式是（ D ）。

A、发行债券B、融资租赁C、银行借款D、发行普通股9、企业在筹资活动中对债权资本的利用称为（ B ）A．营业杠杆 B.财务杠杆 C．联合杠杆 D.总杠杆10、某公司总资本额度为100万元，负债比率为40%，利率为10% ,当销售收入为120万元时，EBIT为20万元，则财务杠杆系数为（ D ）A.2B.1.75C.1.5D.1.2511、总杠杆系数等于财务杠杆系数与营业杠杆系数（ C ）A相加 B相减 C相乘 D相除12、要使资本结构达到最佳，应使（ A ）达到最低。

A综合资本成本率 B边际资本成本率 C 债务资本成本率 D自有资本成本率13、下列各项中，不影响营业杠杆系数的是（ D ）。

A、产品销量B、产品售价C、固定成本D、利息费用14、某厂营业杠杆系数为2，预计息税前利润增长10%，在其他条件不变的情况下，销售量增长率应为( A )。

《中医学》练习题中医基础部分一、单项选择题(每题后有A B C D E五个备选答案请选择一个您认为最合适的答案)1.五脏与六腑之间的关系，主要是：A 经络的联结关系B 阴阳表里相互配合的关系C 功能与物质的关系D 受纳与化生的关系E 以上都不是2.卫气是:A 先天之气B 积于胸中之气C 行于脉外之气D 行于脉中之气E 以上都不是3.元气的功能是：A 保护体表，抵御外邪B 营养脏腑组织C 激发和推动脏腑功能活动D 参与血行E 温润皮肤肌肉4.积于胸中之气是：A 宗气B 营气C 卫气D 元气E 正气5.藏于肾中之气是：A 宗气B 营气C 卫气D 元气E 正气6.宗气的生成来源是:A 先天之精与吸入之清气B 先天之精气与后天之精气C 水谷之精气与吸入之清气D 吸入之清气与肾中之精气E 以上都不是7.六淫是指:A 六气B 疠气、疫气、戾气、异气、毒气、乖戾之气C 内风、内寒、内湿、内燥、内火、内热D 风、寒、暑、湿、燥、火六种外感病邪E 以上都不是8.伤风患者,其症状常首先表现在A 肺B 肝C 脾D 上E 下9.风为百病之长,是指风邪常为下列何类病变的主要致病因素:A 内伤病B 外感病C 上部病D 下部病E 以上都不是10.湿为下列何季的主气:A 春季B 夏季C 秋季D 冬季E 以上都不是11.邪正盛衰病理变化中的"虚"是指:A 体质虚弱的患者B 正气不足,抗邪无力C 脏腑功能低下D 以正气虚损为矛盾的主要方面的一种病理反映E 以上都不是12.预防的意义是:A 调养身体,以提高抗病能力B 防止疾病的发生与发展C 防止疾病侵入人体D 加强锻炼,增强体质E 以上都不是13.被称为"后天之本"的是:A 心B 肝C 脾D 肺E 肾14.被称为"先天之本"的是:A 心B 肝C 脾D 肺E.肾15.暑邪的性质和致病特点之一是:A 易致肿疡B 易伤肺C.易犯脾D 多夹湿E 主收引16.舌体瘦小嫩红而有裂纹,多属:A 阳虚B 血虚不润C 热盛津伤D 阴虚E 以上都不是17.藏象学说的主要特点,是以下列哪项为中心的整体观:A 命门B 五脏C 六腑D 脑E 以上都不是18.盗汗的病机主要在于:A 肺卫失调B 阴虚阳亢C 阳气虚衰D 正邪交争E 以上都不是19.五更泻,下利清稀,夹有不消化食物,为;A 脾虚不运B 饮食积滞C 寒湿内蕴D 脾肾阳虚E 肝郁脾虚20.患者神疲乏力,自汗,动则加剧,易患感冒,此为:A 卫气虚弱B 肺气虚弱C 中气虚衰D营卫不和E 以上都不是21.患者神疲少气,咳喘无力,动则气短,声音低微，自汗,面色恍白,舌质淡,脉虚弱,可拟诊为:A 脾气虚弱B 肾阳虚C 肺气虚D 肺肾气虚E 心肺气虚22.气陷主要由下列哪项所致：A 宗气下陷B 中气下陷C 元气下陷D 营气下陷E 卫气下陷23.辨别表证与里证,应以哪项为依据:A 恶寒B 肢冷C 腹痛D 脉弱E 以上都不是24.面色淡白而消瘦,为:A 阳气不足B 营血亏虚C 阳气暴脱D 脾虚湿盛E 宗气不足25.下列哪项是寒证的主要临床表现：A 畏寒喜暖B 无汗C 头痛D 水肿E 口渴饮水不多26.心悸气短与下列哪项同见对诊断心阳虚最有意义:A 身疲乏力B 自汗C 形寒肢冷D 头晕目眩E 脉虚无力27.患者咳嗽痰多,色白而稀,易于咯出,胸闷气喘痰鸣,舌淡苔白腻,脉弦滑.可拟诊为:A 湿痰证B 寒痰证C 寒邪范肺证D 痰湿阻肺证E 脾肺气虚证28.诊断为食滞胃脘证,下列哪项是错误的:A 脘腹灼痛B 厌食C 嗳气D 呕吐酸腐E 苔厚腻,脉滑29.对脾气虚和脾不统血具有鉴别意义的是：A 面色萎黄B 食少腹满C 便溏D 少气懒言E 便血尿血30.对肾气虚和肾不纳气具有鉴别意义的是：A 腰膝酸软B 耳鸣耳聋C 气喘D 少气懒言E 舌淡苔白31.少气,活动时加剧多见于:A 气虚证B 气陷证C 气逆证D 气滞证E 阴虚证32.崩漏且伴见少气懒言,面色苍白,脉细弱,多为:A 气滞血瘀B 气血两虚C 气虚失血D 气随血脱E 气虚血瘀33.肺气不足可见:A 呃逆B 少气C 呛咳D 太息E 顿咳34.从秋到冬的气候变化属于:A 阴消阳长B 阳消阴长C 阴阳均长D 阴阳均消E 以上都不是35.热极生风表现正确的是:A 高热烦渴,抽畜项强,角弓反张B 眩晕欲仆,头痛如挚C 肢体麻木D 肢体震颤E 以上都不是36.腑的功能主要是：A 消化、吸收、输布、排泄B 藏精气C 联络五脏D 化物E 藏神37.脾主运化包括：A 运化气血和水湿B 运化水谷和痰欲C 运化水谷和水湿D 运化气血和水谷E 运化精气和血液38.肾藏精是指藏：A 先天之精B 水谷之精气C 后天之精D 脏腑之精E 先天之精合后天之精39.先天之精来源于：A 父母B 饮食水谷化生C 命门D 气血E 津液40.三焦中“中焦”包括哪些脏腑：A 脾胃B 肝肾C 心肾D 肺脾E 心肺41.与血的生成、代谢有关的脏是：A 心、肝、肾、脾B 肺、脾、心C 肺、脾、肾D 肺、脾、肾、心E 肺、肝、肾42.从临床看,命门火衰的病人,其病证与以下哪类病证多属一致:A 心阳不足证B 肾阳不足证C 脾阳不足证D 肾阴不足证E 以上都不是43.后天之精的主要功能是：A 生长、发育、生殖B 维持人体生命活动C 化生气血D 主呼吸语言E 都不是44.元气来源于：A 水谷之气行于脉外B 呼吸之气＋水谷之气C 先天之气＋后天之气D 水谷之气行于脉中E 先天之精化生＋后天之气补充45.五体中皮毛属哪脏所主：A 心B 肝C 脾D 肺E 肾46.舌苔黄属：A 虚证B 实证C 寒证D 表热证E 里热证47.剥苔常反应：A 热证B 寒证C 伤阴D 气虚E 血虚48.病人因情志不舒,引起胸胁胀痛,腹满便泄等证者,证属:A 肝气郁结B 胃气不降C 肝脾不和D 肝气犯胃E 脾失健运49.舌质红、苔黄黑干属：A 寒极B 虚证C 实证D 热极E 都不是59.多食而饥、消瘦多：A 胃火盛B 肝火盛C 心火盛D 肺火盛E 阴虚火旺50.刺痛固定不移多：A 寒证B 热证C 血瘀D 气滞E 虚证51.大便脓血多：A 寒湿B 痰湿C 湿热D 气滞E 气虚52.以下哪一证候不属于寒证：A 畏寒喜暖B 四肢不温C 尿黄便结D 脘腹冷痛E 脉迟53.实证是指：A 正气不足B 邪气不足C 正气和邪气都不足D 正气不足，邪气有余E 邪气有余54.大肠的传导变化作用,是胃的降浊功能的延伸,同时也与下列哪一脏的肃降功能有关:A 脾B 心C 肝D 肾E 肺55.血热最易影响以下哪一脏：A 心B 肝C 脾D 肺E 肾56.口咽干燥、口渴欲饮、小便短黄、大便干结、舌红、苔少且干、脉细，属以下什么病证：A 阴虚B 津液不足C 血虚D 气虚E 血瘀57.心病虚证辨证共同症状是：A 心悸B 失眠C 气短D 声低E 头昏58.咳嗽的病机主要是：A 肺失宣降B 肺阴虚C 肺气虚D 肺伤津液E 脾失健运59.肺肾气虚与肺气虚具有鉴别意义的症状是：A 咳嗽无力B 气短喘促C 气低息短D 咯痰无力E 少气懒言60.中医治则中“标本缓急”的具体应用以下哪一项是错误的：A 先治标后治本B 急则治标C 缓则治本D 标本同治E 扶正兼祛邪61.以下哪一种是中药的四气：A 寒、热、平、淡B 酸、辛、苦、咸C 升降浮沉D 温凉沉降E 寒热温凉62.淡味药的作用是：A 行气活血解表B 高和补益C 燥湿清热D 软坚通便E 通利小便63.肾与肝的关系主要表现在以下哪一方面:A 血液和精神情志方面B 气和血的关系C 精和血的关系D 血液的生成和运行方面E 气的生成和水液的输布两个方面64.下列哪一种不是反治法：A 寒因寒用B 热因热用C 同病异治D 通因通用E 塞因塞用65.火克金是指：A 心克肺B 心克肝C 心克脾D 心克肾E 以上都不是66.肝的主要功能是：A 主疏泄，主藏血，开窍于目B 主藏血，主筋，其华在爪，开窍于目C 主疏泄，主藏血，主筋，其华在爪，开窍于目D 主藏血，主筋，其华在爪E 以上都不是67.燥的特点之一是：A 燥易伤肺B 燥易伤肝C 燥易伤肾D 燥易伤心E 以上都不是68.出现动则气喘等证多因:A 肺气虚弱B 水气凌心C 肾不纳气D 肝火犯肺E 肺肾阴虚69.痰饮的形成，多为：A 肺、脾、肾三脏功能失常B 心、肝、肾三脏功能失常C 心、肺、脾三脏功能失常D 肺、脾、肝三脏功能失常E 以上都不是70.暑邪伤人，可见到气短、乏力症状，这是由于：A 暑邪为阳邪，其性炎热B 暑邪伤人，损伤脾胃，纳食减少C 暑为挟湿，阻遏气机D 暑邪升散，伤津耗气E 以上都不是71.人体骨骼发育正常与否，主要取决于：A 肝藏血，血能充养全身，B 脾主运化水谷精微，以养周身C 肾藏精，精能生髓D 心主血脉，推动血液输送周身E 肺能形成宗气，贯心肺以行血气，奉养周身72.两种药物合用，能产生毒性、反应或副作用，这种配伍关系称为：A 相须B 相使C 相杀D 相恶E 相反73.主水之脏器是:A 肺B 脾C 肾D 三焦E 膀胱74.八纲中辨别疾病类别的纲领是：A 阴、阳B 表、里C 寒、热D 实、虚E 以上都不是75.八纲中辨别疾病邪正盛衰的纲领是：A 阴、阳B 表、里C 寒、热D 实、虚E 以上都不是76.阳证不能概括以下哪一类病证：A 表证B 热证C 实证D 寒证E 以上都不是77.脉迟与数可用以鉴别以下哪一类病证：A 表、里B 寒热C 虚实D 阴阳E 以上都不是78.在生理状态下,心火必须下降于肾.使:A 肾精充足B 肾阳不亢C 肾水不寒D 肾气不衰E 心阴不虚79.下列何脏开窍于舌：A 心B 肝C 脾D 肺E 肾80.下列何脏开窍于口：A 心B 肝C 脾D 肺E 肾二、简答题1.正治的概念。

一、单项选择题（本大题共10小题，每小题1.5分，共15分）。

1．为防止断路器多次重合于永久性故障，在重合闸装置接线设置了( C )A. 跳闸位置继电器B. 加速继电器C. 防跳继电器D. 时间继电器2．单侧电源线路的自动重合闸，不存在 B 问题。

A. 重合闸动作时间的整定B. 非同期合闸C. 与继电保护的配合D. 两次切除短路电流3．三相自动重合闸采用了不对应原理起动，其中“不对应”是指（ B ）A. 断路器实际在合闸位置而控制开关在跳闸位置B. 断路器实际在断开位置而控制开关在合闸后位置C. 断路器实际在合闸位置而控制开关在合闸后位置D. 断路器实际在断开位置而控制开关在合闸位置4．准同步并列装置整定的允许电压差一般不超过额定电压的（ D ）A. 20-25%B. 15-20%C. 10-15%D. 5-10%5．由线性整步电压波形的斜率可反映出（ B ）A. 电压幅值差的大小B. 频率差的大小C. 相角差的大小D. 导向时间的大小6．某台发电机通过升压变压器与电力系统并列运行，如果发电机的无功增加了，则是由于（ D ）A. 励磁调节器的电压基准值降低B. 发电机有的功率增加C. 变压器高压侧电压升高D. 变压器高压侧电压降低7．当同步发电机与无穷大系统并列支行，且保持发电机输出有功δsin ==d G G G X U E P 为常数，但励磁电流调节时，应用 等于常数。

（ B ）A. δsin G UB. δsin G EC. δsin 1d XD. δsin8．机端直接并联的几台发电机组的调差系数( A )A. 都应该为正值B. 都应该为负值C.一半机组的为正值，另一半机组为负值D. 无特殊要求9．下列负荷中，吸收有功率的大小与频率无关的负荷是（ C ）A. 水泵B. 通风机C.白炽灯D. 异步电动机10．两台容相等的发电机组并列运行，其调速系统的速度变动率分别为1δ和2δ。

系统负荷增加后，如果机组1增加的有功功率比机组2的要大，则( A )A. 21δδ<B. 21δδ>C. 21δδ=D. 0,021=>δδ二、名词解释题（本大题共7小题，每小题2分，共14分）11．重合闸后加速答：当线路中发生故障时，继电保护首先有选择性动作跳闸，然后进行自动重合闸，如遇永久性故障，则通过加速继电保护装置瞬时切除故障。