第四章 练习题

第四章练习题一、单项选择题1 ．企业财务风险的最大承担者是（) 。

A ．债权人B ．企业职工C ．国家D ．普通股股东2 ．每股利润无差异点是指两种筹资方案下，普通股每股利润相等时的( ) .A ．成本总额B ．筹资总额C ．资金结构D ．息税前利润3 ．资金成本可以用绝对数表示，也可以用相对数表示。

用相对数表示的计算公式为( ）。

A。

资金成本= 每年的资金费用／筹资数额B ．资金成本= 每年的资金费用／( 筹资数额—筹资费用）C ．资金成本= 每年的用资费用／筹资数额D 资金成本= 每年的用资费用／( 筹资数额—筹资费用)4 ．在以下各种筹资方式中资金成本最高的是（)。

A ．债券B ．银行借款C ．优先股D ．普通股5 ．某公司发行普通股股票600 万元，筹资费用率为 5 %，上年股利率为14 ％,预计股利每年增长 5 ％,所得税率33 ％。

则该普通股成本率为（） .A ．14.74 ％B ．9。

87 %C ．19.74 %D ．14.87 ％6 ．某公司利用长期债券、优先股、普通股、留存收益来筹集长期资金1 ，000 万元，分别为300 万元、100 万元、500 万元、100 万元，资金成本率分别为 6 %、11 %、12 ％、15 %。

则该筹资组合的综合资金成本率为（）。

A. 10。

4％B。

10 % C。

12％ D 10。

6 ％7 ．下列项目中,同普通股成本负相关的是( ）。

A ．普通股股利B．普通股金额C．所得税税率D．筹资费率8 ．某公司本期息税前利润为 6 ，000 万元,本期实际利息费用为1 ，000 万元，则该公司的财务杠杆系数为（) .A． 6 B．1。

2 C．0。

83 D． 29 ．调整企业资金结构并不能（）。

A．降低财务风险B．降低经营风险C．降低资金成本D．增强融资弹性10 ．财务杠杆系数同企业资金结构密切相关，须支付固定资金成本的债务资金所占比重越大，企业的财务杠杆系数( ） .A．越小 B ．越大C．不变D．反比例变化11 ．企业发行某普通股股票，第一年股利率为15 ％，筹资费率为4 ％。

第四章存货练习题及答案解析一、单项选择题：1.某企业采用月末一次加权平均计算发出原材料的成本。

20×7年2月1日，甲材料结存200公斤，每公斤实际成本为100元；2月10日购入甲材料300公斤，每公斤实际成本为110元；2月25日发出甲材料400公斤。

2月末，甲材料的库存余额为( )元。

A.10000B.10500C.10600D.110002.某企业采用先进先出法计算发出材料的成本。

2006年3月1日结存A材料200吨，每吨实际成本为200元；3月4日和3月17日分别购进A材料300吨和400吨，每吨实际成本分别为180元和220元;3月10日和3月27分别发出A材料400吨和350吨。

A材料月末账面余额为( )元。

A.30000B.30333C.32040D.33000若做成表格，则如下：3.接上例，若该企业采用移动加权平均法计算发出材料的成本，A材料月末账面余额为( )元。

A.30000B.30333C.32040D.330004.下列各项，不会引起企业期末存货账面价值变动的是( )。

A.已发出商品但尚未确认销售收入B.已确认销售收入但尚未发出商品C.已收到材料但尚未收到发票账单D.已收到发票账单并付款但尚未收到材料5.企业对于已记入“待处理财产损溢”科目的存货盘亏及毁损事项进行会计处理时，应计入管理费用的是( )。

A.管理不善造成的存货净损失B.自然灾害造成的存货净损失C.应由保险公司赔偿的存货损失D.应由过失人赔偿的存货损失6.某企业20×7年3月31日，乙存货的实际成本为100万元，加工该存货至完工产成品估计还将发生成本为20万元，估计销售费用和相关税费为2万元，估计用该存货生产的产成品售价110万元。

假定乙存货月初“存货跌价准备”科目余额为0，20×7年3月31日应计提的存货跌价准备为( )万元。

A.-10B.0C.10D.127.下列项目中，不属于存货范围的有（）。

第四章练习题开天辟地的大事变一、单项选择题1 ．新文化运动兴起的标志是（）。

A.严复翻译《天演论》B.孙中山创立《民报》B.C.陈独秀在上海创办《青年杂志》D.李大钊发表《庶民的胜利》2 ．初期新文化运动的实质是（）。

A.新文学运动B.民主、民权运动C.反封建礼教的运动D.资产阶级民主主义运动3 ．在中国大地上率先举起马克思主义旗帜的是（）。

A.李大钊B.陈独秀C.鲁迅D.蔡元培4 ．下列各项最能说明五四运动标志着新民主主义革命开始的是（）。

A.在十月革命的影响下爆发B.提出反帝反封建的革命口号C.具有初步共产主义思想的知识分子起了领导作用D.无产阶级成为运动的主力军5 ．五四运动的直接导火线是（）。

A. “二十一条”的签订B.巴黎和会的召开C.巴黎和会上中国外交的失败D.北洋政府的镇压6 ．中国人真正了解马克思主义是从（）开始的。

A.新文化运动后B.五四运动后C.辛亥革命后D.俄国十月革命后7 ．中国共产党历史上有“南陈北李，相约建党”的说法，其中“陈”、“李”分别指（）。

A. 陈独秀、李大钊B. 陈潭秋、李大钊C. 陈独秀、李达D . 陈潭秋、李达8 ．“中国现存的各政党，只有国民党是比较革命的民主派，比较是真的民主派”这一论断的主要依据是（）。

A.孙中山领导的国民党进行了不屈不挠的反封建斗争B.孙中山代表各阶级、各阶层的利益C.国民党在广东建立了革命根据地和军队D.国民党代表民族资产阶级和小资产阶级的利益9 ．第一次国共合作的正式形成的标志是（）。

A.共产党一大的成功召开B.共产党二大的成功召开B.C.共产党三大的成功召开D.国民党一大的成功召开10 ．下列观点中，不属于新文化运动倡导者的观点的是（）。

A .孔学并不等于全部国学B.中国的全部传统文化应该否定C.“孔学优点，仆未尝不服膺”D.封建礼教是“吃人的礼教，”其流毒不“减于洪水猛兽”。

11 ．北伐战争迅速发展的最主要原因是（）。

A.工农群众的大力支持B.北伐将士的英勇善战C.直奉联合战线的瓦解D.国共两党团结合作和正确的北伐方针12. 1920年8月公开出版的马克思原著是由陈望道翻译的（）。

第四章练习题一、选择题1、设有两个关系R(A,B)与S(B,C),与下列SELECT语句SELECT A,B FROM RWHERE B NOT IN(SELECT B FROM S WHERE C='C56');等价的关系代数表达式就是 [ C]A.πA,B(σC≠'C56'(R⋈S))B.πA,B(R ⋈ S)C≠'C56'C.R－πA,B(σC= 'C56'(R⋈S))D.R－πA,B(σC≠'C56'(R⋈S))2、嵌入式SQL的预处理方式,就是指[ B]A.识别出SQL语句,加上前缀标识与结束标志B.把嵌入的SQL语句处理成函数调用形式C.对源程序进行格式化处理D.把嵌入的SQL语句编译成目标程序3、SQL中,“DELETE FROM 表名”表示 [ A]A.从基本表中删除所有元组B.从基本表中删除所有属性C.从数据库中撤消这个基本表D.从基本表中删除重复元组4、SQL中,聚合函数COUNT(列名)用于[ C]A.计算元组个数B.计算属性的个数C.对一列中的非空值计算个数D.对一列中的非空值与空值计算个数5、在传统SQL技术中,使用“ORDER BY”子句的SELECT语句查询的结果,实际上为 [B]A.数组B.列表C.包D.集合6、在数据库中,能提高查询速度的就是(C )A、数据依赖B、视图C、索引D、数据压缩7、语句 delete from sc 表明( A )A、删除sc中的全部记录B、删除基本表scC、删除基本表sc中的列数据D、删除基本表sc中的部分行8、在DB应用中,一般一条SQL 语句可产生或处理一组记录,而DB主语言语句一般一次只能处理一条记录,其协调可通过( B )实现。

A、指针B、游标C、数组D、栈9、在下列基本表的定义中,数值５表示( C )CREATE TABLE student (Sno char(5) not null unique,Sname char(2));A、表中有５条记录B、表中有５列C、表中字符串Sno 的长度D、表格的大小10、在视图上不能完成的操作就是( C )A、更新视图B、查询C、在视图上定义新的基本表D、在视图上定义新视图11、下列聚合函数中不忽略空值 (null) 的就是 (C)A、SUM (列名)B、MAX (列名)C、COUNT ( * )D、AVG (列名)12、SQL的查询语句的where子句中,对空值的操作,不正确的就是 ( C )A、where AGE IS NULLB、where AGE IS NOT NULLC、where AGE = NULLD、where NOT (AGE IS NULL)13、Transact-SQL对标准SQL的扩展主要表现为( A )。

第四章教师与学生练习题一、选择题1、我国首次以法律形式明确规定“国家实行教师资格制度”的文件是（D ）A、《教师资格条例》B、《教师资格认定的过渡办法》C、《教师资格条例》实施办法D、《中华人民共和国教师法》2、“以身立教”、“为人师表”体现了教师劳动的( A )特点。

A、示范性B、复杂性C、创造性D、劳动方式个体性3、教师的工作目的和使命是（C ）A、热爱教育事业B、热爱学生C、教书育人D、创新开拓4、陶行知先生的“捧着一颗心来，不带半根草去”的教育信条体现了教师的（ B ）素养。

A、教育理论知识B、崇高的职业道德C、文化学科知识D、具备相应的专业知识5、教师的地位一般是指教师的（ A ）A、社会地位B、经济地位C、文化地位D、政治地位6、“道之所存，师之所存也”体现了教师职业的（ C ）A、示范者角色B、授业解惑者角色C、传道者角色D、研究者角色7、具有先进的教学理念属于教师的（ C ）A、职业首先素养B、能力素养C、教育专业素养D、心理素养8、在课程改革过程中，教师成为学生学习的合作者，由教学中的主角转向（ B ）A、知识的传授者B、平等中的首席C、教学的组织者D、行为的示范者9、现代师生关系的核心是（ C ）A、以诚相待B、互助互惠C、民主平等D、和谐亲密10、下面哪种表现说明罗森塔尔效应（ B ）A、老师让背书，学生们认真地背书B、老师对学生说：“你很聪明，只要认真学习，成绩一定会提高。

”结果这个学生成绩提高了C、学生犯了错误，老师批评了他D、老师穿的很漂亮，结果学生们在课堂上积极地配合老师11、学生具有发展的可能性和( D )A、潜在性B、现实性C、特殊性D、可塑性12、“师者，所以传道、授业、解惑也”出自( B )A、《学记》B、《师说》C、《论语》D、《春秋》13、人们常说：“教学有法、而无定法”，这句话反映了教师应具备的素养是（ C ）A、良好的语言表达能力B、较强的组织能力C、创造能力D、观察能力二、判断题1、从狭义来看，教师指学校的专职工作人员，是一种专门的职业。

第四章管理决策练习题一,单选题1、决策的本质是一个（A ）A、过程B、分析阶段C、择优过程口、心理分析阶段2、当代决策应遵循（B ）原则A、极优B、满意C、极佳D、最优3、决策的依据是（C ）A、经验B、逻辑C、信息D、学识4、投资方向的选择属与（A ）决策A、战略B、业务C、程序D、战术5、环境的多变性要求决策的（B ）性A、可行B、动态C、过程D、目标6、古典决策理论对人的假设是（C ）人4自我实现B、管理C、经济D、社会7、威廉大内将决策视为（D ）现象A、经济B、社会匚心理D、文化8、当代决策理论认为人人都是（A ）者A、决策B、管理C、指挥D、协调9、（B ）决策法鼓励决策构思越新越奇越好A、德尔菲B、头脑风暴C、个人D、群体二多选题1、决策的表述中正确的有（ABCDE ）A、主体是决策者8、其本质是个过程匚目的是解决问题D、决策主体可以是单个管理者也可以是决策小组E、目的也包括利用机会2、古典决策理论的主要内容有（ABCD ）A、决策者须全面掌握信息B、决策者须充分了解备选方案C、决策者应建立合理的执行体系D、目的始终在于使组织获利最大化E、只求满意结果3、行为决策理论的主要内容有（ABCD ）A、人是有限理性的B、决策易受知觉偏差影响C、选择理性的相对性D、只求满意结果，而且在风险型决策中对待风险的态度起重要影响E、目的始终在于使组织获利最大化4、决策过程包括（ABCDE ）A、识别机会或诊断问题B、识别目标与拟定备选方案C、评估方案D、作出决定与选择实施战略E、监督和评估5、决策的影响因素包括（ABCDE ）A、环境B、以往决策C、对风险的态度D、伦理E、组织文化与时间6、集体决策方法有（ABC ）A、头脑风暴法B、名义小组法C、德尔菲法D、线性规划法E、量本利法7、有关活动方向的决策方法有（AB ）A、波士顿矩阵法B、政策指导矩阵法C、线性规划法D、量本利法E、最大最小值法8、非确定型决策方法有（ABC ）A、大中取小法B、小中取大法C、最小最大后悔值法D、量本利分析法E、线性规划法9、依据波士顿矩阵分析法，企业经营单位的产品类型有（ABCD ）A、明星B、现金牛C、问题或幼童D、瘦狗£、童心10、头脑风暴法的组织原则是（ABCD ）A、对他人建议的不评价原则B、建议多多益善原则C、独立创新原则D、补充完善原则E、评头品足原则三■填空国1、决策的主体是（管理者2、决策的依据是（当代决策遵循的是（满意）原则。

第四章练习题答案（仅供参考）一.名词解释1．网络图：由箭线和节点组成的，用来表示工作流程的有向有序的网状图形2．总时差：指在不影响总工期的前提下，本工作可以利用的机动时间3．自由时差：指在不影响其紧后工作最早开始时间的前提下，本工作可以利用的机动时间4. 网络计划优化：在满足既定条件约束下，按选定目标，通过不断改进网络计划寻求满意方案二.选择题1．双代号网络图的三要素是指（ C ）。

A.节点、箭杆、工作作业时间B.紧前工作、紧后工作、关键线路C.工作、节点、线路D.工期、关键线路、非关键线路2．利用工作的自由时差，其结果是（ A ）。

A.不会影响紧后工作，也不会影响工期B.不会影响紧后工作，但会影响工期C.会影响紧后工作，但不会影响工期D.会影响紧后工作和工期3．下列（ A ）说法是错误的。

A.总时差为零的工作是关键工作B.由关键工作组成的线路是关键线路C.总时差为零，自由时差一定为零D.自由时差是局部时差，总时差是线路性时差4．下列（D ）说法是错误的。

A.任何工程都有规定工期、计划工期和计算工期B.计划工期可以小于规定工期C.计划工期可以等于规定工期D.计划工期有时可等于计算工期5．（ C ），会出现虚箭线。

A.当只有相同的紧后工作时B.当只有不相同的紧后工作时C.既有相同，又有不相同的紧后工作时D.不受约束的任何情况6．网络计划的缺点是（ C ）。

A.不能反映工作问题的逻辑B.不能反映出关键工作C.计算资源消耗量不便D.不能实现电算化7．某项工作有两项紧后工作C、D，最迟完成时间:C=20天，D=15天，工作持续时间:C=7天，D=12天，则本工作的最迟完成时间是（B ）。

A. 13天B. 3天C. 8天D. 15天8．双代号网络图中的虚工作（ C ）。

A.即消耗时间，又消耗资源B.只消耗时间，不消耗资源C.即不消耗时间，又不消资源D.不消髦时间，又消耗资源9．下列有关虚工序的错误说法是（ B ）。

第四章词汇与语法练习301.The chances of seeing a helicopter in my hometown are one ________ a million.a. forb. toc. ind. against302. Though the long-term ________cannot be predicted, the project has been approved by the | committee.a. affectb. effectc. effortd. afford303.He was _________ admittance to the theatre for not being properly dressed.a. deniedb. rejectedc. repelledd. deprived304.The survival _______ of some wild animals is not very high as they are ruthlessly hunted for their skins.a. ratiob. degreec. rated. scale305.Jack is good, kind, hard-working and intelligent. ________, I can't speak too highly of him.a. As a resultb. In a wordc. By the wayd. on the contrary306.The man to whom we handed the forms pointed out that they had not been _______ filled in.a. consequentlyb. regularlyc. comprehensivelyd. properly307.Strenuous efforts have been made to ________ government expenses to a desirable level. a. cut down b. cut short c. cut out d. cut off308.I shall have a companion in the house after all these _______ years.a. singleb. solec. aloned. lonely309.Though already a teenager, Peter still finds it hard to ________his favorite toys.a. part offb. part withc. part awayd. part310.After a long and exhausting journey, they arrived ________.a. till the lastb. at lastc. by the endd. at the end311. None of the servants were _______ when Mr. Smith wanted to send a message.a. availableb. approachablec. attainabled. applicable312.In the dark it was hard for us to _______ the numbers on the houses.a. make upb. make over c make out d. make for313.I want to buy a new tie to ________ this brown suit.a. go intob. go afterc. go byd. go with314.Only one little boy ________ the plane crash; everyone else was killed.a. escapedb. survivedc. submittedd. succeeded315.Magnificent views over the countryside have often ________ people to write poems.a. excitedb. inducedc. inspiredd. attracted316.The Prime Minister refused to _____ on the rumor that he had planned to resign.a. commentb. explainc. telld. talk317.Not long ago, a person whom I know very well was ________ an accident .a. related tob. involved inc. included ind. subjected to318.Though he did not say so directly, the inspector ________ the man was guilty.a. allegedb. remarkedc. revealedd. implied319.All I’m trying to do is to ________ why your condition has not improved.a. look forb. search forc. find outd. reveal320.Look at all the corruption that's going on. It's time the city was _________.a. cleaned outb. cleaned downc. cleaned awayd. cleaned up321.Young children soon _________ words they hear their elders use.a. pick upb. make upc. turn upd. put up322.It's _______in the regulations that you can take 20 kilos of luggage with you.a. laid asideb. laid outc. laid downd. laid off323.If you suspect that the illness might be serious, you should not _______ going to the doctor.a. lay offb. put offc. give offd. make off324.He always gives _____ to his wive’s demands and does whatever she tells him to.a. upb. awayc. ind. out325.Colour-blind people often find it difficult to ________ between blue and green.a. separateb. contrastc. compared. distinguish326.The car won’t start because the battery has ________.a. run upb. run overc. run downd. run off327.It is difficult to __________ a conversation with all this noise around us.a. carry onb. go onc. put upd. go ahead328.My mother cooked the meat for a long time so as to make it _____ enough to eat.a. lightb. tenderc. slightd. mild329.The newest satellites can _________ a thousand telephone conversations and a color TV program at the same time.a. bringb. extendc. carryd. take330.It's _________ my power to make final decision on the matter.a. offb. outsidec. aboved. beyond331.I can ________ some noise while I'm studying, but I can't stand loud noises.a. come up withb. catch up with C put up with d. keep up with332.She was complaining that the doctor was ___ too much for the treatment he was giving her. a. expecting b. offering c. costing d. charging333. When the whole area was _______ by the flood, the government sent food there by helicopter.a. cut awayb. cut downc. cut upd. cut off334. The bridge was named __________ the hero who gave his life for the cause of the people a. by b. with c after d. from335.There were no tickets _________for Friday's performance.a. preferableb. availablec. possibled. accessible336.Many new _______ will be opened up in the future for those with a university education t a. opportunities b. necessities c. realities d. probabilities t337.The rain was heavy and _______ the land was flooded.a. constantlyb. ultimatelyc. consequentlyd. frequently l338.They have been trying to arrive at a practical ________ to the problem.a. conclusionb. solutionc. inclusiond. exclusion339. A good friend is one who will _______ you when you are in trouble.a. stand forb. stand toc. stand withd. stand by340.I find this treatment very _______ to my health.a. advisableb. invaluablec. beneficiald. worthy341.He was __________ of having asked such a silly question.a. sorryb. ashamedc. guiltyd. miserable342.His discovery ________nothing though he tried very hard.a. counts forb. accounts forc. comes up tod. depends on343.I don't know why he _________ in the middle of a sentence.a. broke throughb. broke outc. broke offd. broke away344. __________ ! You nearly knocked that jug over.a. Look upb. Lookoutc. Look ford. Look after345.We must admit that the young man is highly__________ in teaching English.a. keenb. capablec. abled. competent346.They tried ________ respiration but it was of no avail.a. artificialb. unnaturalc. falsed. unreal347.We are interested in the weather because it _________ us so directly what we wear, what we do, and even how we feel.a. benefitsb. affectsc. guidesd. relates348.I am writing to __________ you most sincerely on your appointment as Headmaster of the Grammar School.a. saluteb. applaudc. haild. congratulate349.The people of Germany were overwhelmingly _________ this arrangement.a. in collaboration withb. in contrast toc. in alliance withd. in favor of350.Children are very curious _____________.a. at heartb. at birthc. by natured. from the beginning351.The doctor said she would be ________ duty after midnight.a. offb. throughc. outd. over352.After the death of their parents, the sisters got _________ well with each other and never quarreled.a. awayb. inc. ond. out353.If you do not fasten your safety belt, your chances of being ________ will be greater.a. woundedb. hurtc. damagedd. struck354.Attendances at football matches have _________ since the coming of television.a. dropped inb. dropped downc. dropped offd. dropped out355.My camera can be ________ to take pictures in cloudy or sunny conditions.a. treatedb. adjustedc. modifiedd. remedied.356.Chiidren who are over-protected by their parents may become _________.a. spoiledb. hurtc. damagedd. harmed357. __________ your poor record in school, we think you should study harder.a. In regard to b In spite of c . In view of d. In case of358.Police have _____ to the public to come forward with any information which might help them in their inquiries.a. urgedb. claimedc. calledd. appealed359.I am sorry I ________ your glasses off the desk when I was wiping it.a. drewb. hitc. struckd. knocked360.Why don't you have a night out? It would take your________ off your worries.a. caresb. mindc. heartd. head361.Some hard plastics can be _____ metals in manufacturing machine parts.a. substituted forb. taken the place ofc. replaced ind. given way to362.His understanding made a deep ________ on the young girl.a. affectionb. sensationc. impressiond. admirationnguage can be defined as a tool by which human beings _______ with one another.a. associateb. communicatec. exchanged. correspond364.The man was under so much stress that he finally__________.a. broke downb. broke upc. broke outd. broke in365.This bird's large wings ________ it to fly very fast.a. makeb. causec. ensured. enable366. In what _________ to a last minute stay of execution, a council announced that ermergency funding would keep alive two aging satellites.a. appliesb. amountsc. attachesd. accounts367.You are getting too old for football. You’d better _____ tennis instead.a. take inb. take toc. take upd. take over368.The noise of the plane died ________ in the distance.a. awayb. outc. downd. off369. We can rely on William to carry out this mission, for his judgment is always _______.a. effectiveb. soundc. subtled. healthy370.I will think the matter over and give you a ________ answer.a. rightb. lastc. fixedd. final l371. What ______ to him is whether the job allows him to pursue his studies.a. appliesb. refersc. happensd. matters372. I hope my teacher will take my recent illness into _________when judging my examination.a. regardb. allowancec. accountd. observation373. Mr. Bloom is not _______ now, but he will be famous someday.a. significantb. prominentc. dominantd. magnificent374. Important people don't often have much free time as their work _______all their time.a. takes upb. takes overc. takes awayd. takes in375.Although the pay is not good, people usually find social work _______ in other ways.a. payableb. respectfulc. gratefuld. rewarding376.When I was very young, I was terribly frightened of school, but I soon ______ it.a. got offb. got acrossc. got overd. got away377.I caught a _______ of the taxi before it disappeared around the comer of the street.a. visionb. glimpsec. lookd. scene378.In most of the United States, the morning newspaper is _____ by school-age children.a. deliveredb. postedc. conductedd. dischargednguage has always been-----as the phrase goes----the mirror to society. English is no_____.a. explanationb. excusec. exceptiond. expectat1on380.Some confusion has _______ about who can join the association.a. arisenb. liftedc. raisedd. risen381.It was unwise of him to __________ the unreliable data in his speech.a. turn tob. refer toc. keep tod. point to382.The ceremony was not for the ______ of the dead, but for the comfort of the living.a. purposeb. respectc. saked. impression383.I cannot give you a (n) _________ for the type of car you sell because there is no demand forit in the market.a. expenseb. chargec. purchased. order384. It suddenly occurred to Anne that money couldn’t _______ all that Bob had suffered in the past five years.a. make up forb. make outc. work outd. fill out385. I think the Red Team will win the final game; it’s _____ that they will.a. almost surelyb. rather possiblyc. very likelyd. quite certainly386.A neighbor may ____a man of playing his radio too loudly.a. chargeb. accusec. criticized. condemn387.Many people complain of the rapid _________ of modern life.a. rateb. speedc. paced. growth388.That boy is such a good violinist that he will probably make quite a _________for himself. a. name b. credit c. fame d. character389. ________ the advances of science, the discomforts of old age will no doubt always be with us.a. As forb. But forc. Except ford. Despite390.No doctors could _________ the patient of his strange disease.4(a. restoreb. curec. treatd. recover391.I am _______ of the same old breakfast every morning.a. boredb. fed upc. tiredd. disgusted392.They are building the dam ________ in with another firm.a. associationb. correspondencec. touchd. step393.He said that very clearly so that nobody was in any_______ about what was meant.a. wonderb. doubtc. questiond. consideration394.With all three children at home all day, the mother was ________trying to keep the house clean.a. to her heart's contentb. at the mercy ofc. at her wits’ endd. beyond her means395.It is predicted that heavy rains are _______ to flood the area in a few days.a. frighteningb. warningc. announcingd. threatening396.The persons that have the greatest ________ on children are their teachers.a. effectb. influencec. impressiond. impact397.Cambridge has announced plans to establish a business school _________ the master's degree in business administration.a. representingb. representingc. offeringd. supplying398.Many Europeans ________ the Continent of Africa in the 19thcentury.a. exploredb. probedc. searchedd. toured399.The detectives kept a __________watch of the suspect's house..a. keenb. completec. thoroughd. close400.Two of the girls have to share one bed, but the other three have ______ ones.a. singularb. separatec. privated. different。

会计基础第4章练习1一、单选题2、某企业购买材料一批，买价3000元，增值税进项税额510元，运杂费200元，开出商业汇票支付，但材料尚未收到，应贷记（）科目。

A、材料采购B、原材料C、应付票据D、银行存款正确答案：C9、无法支付的应付账款应转入（）科目。

A、其他应付款B、资本公积C、其他业务收入D、营业外收入正确答案：D12、计提车间管理人员的工资应记入（）的贷方。

A、应付职工薪酬B、生产成本C、管理费用D、制造费用正确答案：A14、某企业生产车间主任出差归来，报销会议费等差旅费1560元，应借记（）科目。

A、管理费用B、财务费用C、制造费用D、销售费用正确答案：C15、下列属于直接计入所有者权益的利得和损失的项目是（）。

A、公允价值变动损益B、营业外支出C、资本公积-其他资本公积D、营业外收入正确答案：C 22、下列应列入其他业务收入核算的有（）。

A、材料销售收入B、固定资产出售收入C、商品销售收入D、无形资产出售收入正确答案：A30、年终结账后，“利润分配-未分配利润”科目的余额（）。

A、在借方B、无余额C、既有可能在贷方又有可能在借方D、在贷方正确答案：C32、下列票据中，应通过“应收票据”科目核算的是（）。

A、银行本票B、商业汇票C、现金支票D、银行汇票正确答案：B38、下列应确认为营业外支出的是（）。

A、离退休工资B、固定资产处置净损失C、材料销售损失D、借款费用正确答案：B40、通常，长期借款在构建的资产达到预定可使用状态后发生的费用，应作为（）列支。

A、固定资产B、财务费用C、在建工程D、营业外支出正确答案：B42、下列期末应转入“本年利润”科目借方的是（）。

A、所得税费用B、应交税费-应交增值税C、应交税费-应交消费税D、应交税费-应交营业税正确答案：A45、需要按期估计坏账损失的坏账核算方法是（）。

A、直接转销法B、净价法C、备抵法D、总价法正确答案：C51、年终结账后，“利润分配-未分配利润”科目的贷方余额表示（）。