CISA考题-700题-中英版-汇总_更新

091学期《中级财务会计》期中考试试卷考试时间：3.5小时Question One (13 points)Listed below are several information characteristics and accounting principles and assumptions. Match the letter of each with the appropriate phrase that states its application. (Items a through k may be used more than once or not at all.)a. Economic entity assumption g. Matching principleb. Going concern assumption h. Full disclosure principlec. Monetary unit assumption i. Relevance characteristicd. Periodicity assumption j. Reliability characteristice. Historical cost principle k. Consistency characteristicf. Revenue recognition principle___ 1. Stable-dollar assumption (do not use historical cost principle).___ 2. Earning process completed and realized or realizable.___ 3. Presentation of error-free information with representational faithfulness.___ 4. Yearly financial reports.___ 5. Accruals and deferrals in adjusting and closing process. (Do not use going concern.)___ 6. Useful standard measuring unit for business transactions.___ 7. Notes as part of necessary information to a fair presentation.___ 8. Affairs of the business distinguished from those of its owners.___ 9. Business enterprise assumed to have a long life.___ 10. Valuing assets at amounts originally paid for them.___ 11. Application of the same accounting principles as in the preceding year.___ 12. Summarizing significant accounting policies.___ 13. Presentation of timely information with predictive and feedback value.Question Two (6 points)The trial balance before adjustment of Pratt Company reports the following balances:Dr. Cr.Accounts receivable $100,000Allowance for doubtful accounts $ 2,500Sales (all on credit) 750,000Sales returns and allowances 40,000Required:(a) Prepare the entries for estimated bad debts assuming that doubtful accounts areestimated to be (1) 6% of gross accounts receivable and (2) 1% of net sales.(b) Assume that all the information above is the same, except that the Allowance for DoubtfulAccounts has a debit balance of $2,500 instead of a credit balance. Prepare the journal entry to record the bad debt expense?Question Three (9 points)The following trial balance was taken from the books of Fisk Corporation on December 31, 2007.Account Debit CreditCash $ 12,000 Accounts Receivable 40,000Note Receivable 7,000Allowance for Doubtful Accounts $ 1,800 Merchandise Inventory 44,000Prepaid Insurance 4,800Furniture and Equipment 125,000Accumulated Depreciation--F. & E. 15,000 Accounts Payable 10,800 Common Stock 44,000 Retained Earnings 55,000 Sales 280,000Cost of Goods Sold 111,000Salaries Expense 50,000Rent Expense 12,800Totals $406,600 $406,600At year end, the following items have not yet been recorded.a. Insurance expired during the year, $2,000.b. Estimated bad debts, 1% of gross sales.c. Depreciation on furniture and equipment, 10% per year.d. Interest at 6% is receivable on the note for one full year.e. Rent paid in advance at December 1, $6,000 for half a yearf. Accrued salaries at December 31, $5,800.Required:(a) Prepare the necessary adjusting entries.(b) Prepare the necessary closing entries.Question Four (6 points)On May 1, Carter, Inc. factored $800,000 of accounts receivable with Rapid Finance on a without recourse basis. Under the arrangement, Carter was to handle disputes concerning service, and Rapid Finance was to make the collections, handle the sales discounts, and absorb the credit losses. Rapid Finance assessed a finance charge of 6% of the total accountsreceivable factored and retained an amount equal to 2% of the total receivables to cover sales discounts.Required:(a) Prepare the journal entry required on Carter 's books on May 1.(b) Prepare the journal entry required on Rapid Finance’s books on May 1.(c) Assume Carter factors the $800,000 of accounts receivable with Rapid Finance on a withrecourse basis instead. The recourse provision has a fair value of $14,000. Prepare the journal entry required on Carter’s books on May 1.Question Five (6 points)Dent Company manufactures one product. On December 31, 2005, Dent adopted thedollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO inventory method was $180,000. Inventory data are as follows:Inventory at Price indexYear year-end prices (base year 2005)2006 $252,000 1.052007 368,000 1.152008 387,500 1.25InstructionsCompute the inventory at December 31, 2006, 2007, and 2008, using the dollar-value LIFO method for each year.Question Six (9 points)On January 1, a store had inventory of $48,000. January purchases were $46,000 and January sales were $90,000. On February 1 a fire destroyed most of the inventory. The rate of gross profit was 25% of cost. Merchandise with a selling price of $5,000 remained undamaged after the fire. Compute the amount of the fire loss, assuming the store had no insurance coverage. Label all figures.Question Seven (5 points)Accounts receivable in the amount of $250,000 were assigned to the Fast Finance Company by Nance, Inc., as security for a loan of $200,000. The finance company charged a 4% commission on the face amount of the loan, and the note bears interest at 9% per year.During the first month, Nance collected $130,000 on assigned accounts. This amount was remitted to the finance company along with one month's interest on the note.Required:Make all the entries for Nance Inc. associated with the transfer of the accounts receivable and the remittance to the finance company.Question Eight (6 points)A machine which cost $200,000 is acquired on October 1, 2006. Its estimated salvage value is $20,000 and its expected life is eight years.Required:Calculate depreciation expense for 2006 and 2007 by each of the following methods, showing the figures used.(a) Double-declining balance(b) Sum-of-the-years'-digitsQuestion Nine (8 points)Ferry Corporation follows a policy of a 10% depreciation charge per year on all machinery and a 5% depreciation charge per year on buildings. The following transactions occurred in 2007: March 31, 2007—Negotiations which began in 2006 were completed and a warehouse purchased 1/1/98 (depreciation has been properly charged throughDecember 31, 2006) at a cost of $3,200,000 with a fair market value of$2,000,000 was exchanged for a second warehouse which also had a fairmarket value of $2,000,000. The exchange had no commercial substance.Both parcels of land on which the warehouses were located were equal invalue, and had a fair value equal to book value.June 30, 2007— Machinery with a cost of $240,000 and accumulated depreciation through January 1 of $180,000 was exchanged with $150,000 cash for a parcel ofland with a fair market value of $230,000.Required:Prepare all appropriate journal entries for Ferry Corporation for the above dates.Question Ten (7 points)On March 1, Gatt Co. began construction of a small building. The following expenditures were incurred for construction:March 1 $ 75,000 April 1 $ 74,000May 1 180,000 June 1 270,000July 1 100,000The building was completed and occupied on July 1. To help pay for construction $50,000 was borrowed on March 1 on a 12%, three-year note payable. The only other debt outstanding during the year was a $500,000, 10% note issued two years ago.Required:(a) Calculate the weighted-average accumulated expenditures.(b) Calculate avoidable interest.Question Eleven (5 points)The management of Yastrzemski Inc. was discussing whether certain equipment should be written off as a charge to current operations because of obsolescence. This equipment has a cost of $1,200,000 with depreciation to date of $300,000 as of December 31, 2007. On December 31, 2007, management projected its future net cash flows from this equipment to be $700,000 and its fair value to be $600,000. The company intends to use this equipment in the future.Required:(a) Prepare the journal entry (if any) to record the impairment at December 31, 2007.(b) Where should the gain or loss (if any) on the write-down be reported in the income statement?(c) At December 31, 2008, the equipment’s fair value increased to $700,000. Prepare the journal entry (if any) to record this increase in fair value.Question Twelve (8 points)Buhner Company constructed a building at a cost of $3,000,000 and occupied it beginning in January 1988. It was estimated at that time that its life would be 40 years, with no salvage value.In January 2008, a new roof was installed at a cost of $500,000, and it was estimated then that the building would have a useful life of 25 years from that date. The cost of the old roof was $200,000.Required:(a) What amount of depreciation should have been charged annually from the years 1988 to2007?(Assume straight-line depreciation.)(b) What entry should be made in 2008 to record the replacement of the roof?(c) Prepare the entry in January 2008, to record the revision in the estimated life of the building,ifnecessary.(d) What amount of depreciation should be charged for the year 2008?Question Thirteen (7 points)At 12/31/06, the end of Feeney Company's first year of business, inventory was $4,100 and $2,800 at cost and at market, respectively.Following is data relative to the 12/31/07 inventory of Feeney:Original Net Net Realizable AppropriateCost Replacement Realizable Value Less InventoryItem Per Unit Cost Value Normal Profit ValueA $ .65 $ .45B .45 .40C .70 .75D .75 .65E .90 .85Selling price is $1.00/unit for all items. Disposal costs amount to 10% of selling price and a "normal" profit is 30% of selling price. There are 1,000 units of each item in the 12/31/07 inventory.Required:(a) Prepare the entry at 12/31/06 necessary to implement the lower-of-cost-or-marketprocedure assuming Feeney uses a contra account for its balance sheet.(b) Complete the last three columns in the 12/31/07 schedule above based upon thelower-of-cost-or-market rules.(c) Prepare the entry(ies) necessary at 12/31/07 based on the data above.Question Fourteen (8 points)On December 31, 2007, Brown Company finished consultation services and accepted in exchange a promissory note with a face value of $400,000, a due date of December 31, 2010, and a stated rate of 5%, with interest receivable at the end of each year. The fair value of the services is not readily determinable and the note is not readily marketable. Under the circumstances, the note is considered to have an appropriate imputed rate of interest of 10%. The following interest factors are provided:Interest Rate Table Factors For Three Periods 5% 10%Future Value of 1 1.15763 1.33100Present Value of 1 .86384 .75132Future Value of Ordinary Annuity of 1 3.15250 3.31000Present Value of Ordinary Annuity of 1 2.72325 2.48685 Required:(a) Determine the present value of the note.(b) Prepare a Schedule of Note Discount Amortization for Brown Company under the effectiveinterest method. (Round to whole dollars.) (Use the format below)Schedule of Note Discount AmortizationCash Effective Unamortized PresentInterest Interest Discount Discount Value Date (5%) (10%) Amortized Balance of Note12/31/0712/31/0812/31/0912/31/10(c) Prepare the entry for the interest receipt as of Dec. 31, 2008.。

学位英语的考试试题及答案Part I Dialogue Completion (15 points)Directions: There are 15 short incomplete dialogues in this part, each followed by 4 choices marked A, B, C and D .Choose the best one to complete the dialogue and mark your answer on the ANSWER SHEET with a single line through the center.1. Speaker A: Would you please pass the salt？.Speaker B:But don’t put too much of it in the soup.A. Here you are.B. There you go.C. I sure do.D. My pleasure.2. Speaker A: Good evening, George. Come in. How have you been?Speaker B: .Speaker A: Oh, reasonably well.A. Just fine, thank you.B. Well yes, thanks.C. Could be better, thanks.D. Nice, thank you.3. Speaker A: I’d like to have my pho ne disconnected?Speaker B: _________Speaker A: Well, I’m moving to California for a new job there.A. Give me a reason!B. You do?C. Why is that?D. May I ask why?4. Speaker A: Is Mrs. Johnson joining us for dinner?Speaker B:Why did you ask?Speaker A:I’d like her to try some Chinese food.A. Not as I know.B. Never mind.C. Not that I know of.D. She is not.5. Speaker A: By the way, do you know how to use chopsticks? Speaker B: That’s easy.Speaker A: ________Speaker B: I was stationed in China for five years, you know.A. It is amazing!B. Why did you say that?C. It was impossible.D. How did you learn to use them?6. Speaker A: Are you ill?Speaker B:. I’m just tired.A. It’s all right.B. Exactly.C. Not really.D. Don’t mention it.7. Speaker A: Are you hungry?Speaker B: Hungry?Speaker A: So let’s go to the Italian restaurant near here.A. I’m starving.B. I don’t know.C. Not yet.D. It’s not my topic.8. Speaker A: How about the professor’s lecture?Speaker B: I find it very difficult to follow. ________A. It’s so inspiring.B. It’s beyond me.C. It’s so interesting.D. It’s not my topic.9. Speaker A: Let’s go to the movies in Prickly tomorrow.Speaker B: Ok, where should we meet?Speaker A: _________ ---name the place and I’ll pick you up.A. I’ll let you know.B. I’ll tell you what.C. You know what.D. You just say it.10. Speaker A: Were you planning to stop by the supermarket?Speaker B: Yes. Would you like me to get you anything?Speaker A: A loaf of bread, ________.A. if anyB. if you likeC. if I were youD. if you don’t mind11. Speaker A: Do you have any job openings?Speaker B: No, but if you fill out an application, ________.A. we can keep it on file for a yearB. we can put it on noticeC. we’ll see what happensD. we’ll call you when we have time12. Speaker A: Hi, Russ. We are having a bit of trouble with the car, so we won’t be able to makeit tonight. I’m really sorry.Speaker B:.A. That’s good. I’m busy at the moment, too.B. Well, sorry to hear that. Want me to come get you?C. Don’t worry about it. See you in a while.D. Ok, great. Sorry about the inconvenience.13. Speaker A:Why did you tell the whole world about my past?Speaker B:.A. Oh well, it’s done now. I can’t help.B. I guess it doesn’t matter that much.C. Well, I apologize. I got all excited.D. Sorry. You shouldn’t complain to me.14. Speaker A: Sorry about all the inconvenience.Speaker B:A. Ok. With great pleasure.B. Don’t worry about it.C. Oh, really? That’s ok.D. I’m sorry to hear that.15. Speaker A: Good morning, Dr. Hampton. May I come in?Speaker B: Good morning, Gretchen. Of course.________Speaker A: Well, we’ll have a dinner party, and we’d like to invite you especially.A. What do you want to do?B. Do you have anything to say?C. How can I be of help?D. Can you tell me why you are here?PART II Reading Comprehension (40 points )Directions: There are 4 passages in this part. Each of the passages is followed by 5 questions or unfinished statements. For each of them there are 4 choices marked A,B,C and D. Choose the best one and mark your answer on the ANSWER SHEET with a single line through the center.Passage onePlastic bags are fast choking our planet. They are expensivefor not only consumers but also the environment; the need of the hour is therefore to come up with eco-friendly bags.Environment friendly bags are the latest and most fashionable to bit the market. Environment friendly people want to be associated and seen with natural fiber bags. Multicolored patch work bags and printed bags are everyone’s favorite. Most eco-friendly bags are made of cotton. These bags are very comfortable and elegant. They are not only attractive but also long lasting.A cotton bag is a simple and stylish way to eliminate waste and make a fashion statement. Cotton bags with unique patterns and designs are simple and stylish to carry around. Cotton fiber is soft-touch and most comfortable. Finishing processes of cotton are numerous, reflecting today’s tremendous range and combination of colors and special qualities. The bags are reusable and represent a sustainable alternative to traditional materials.Introducing this exciting new message of environmental sustainability is Kariwala Green Bags, which makes a vast range of environment friendly bags. Its cotton bags are simple yet elegant. The collection is suit all needs and situations: beach bags, wine bottle bags, shopping and gift bags, promotional bags, and fashion bags.The company, with its special emphasis on quality, has taken steps to carry the environmental message to the world ready to embrace a brighter ecological future. With its strong presence in over 42 countries worldwide, the company has transformed the simplest cotton bags into a revolution in the Western world.Be the one to make a resolution to reduce the strain on Mother Nature and look good in the process. To make the eartha better place to live in and to know more about long-lasting and fashionable eco-friendly bags, please visit /doc/f511450261.html,.16. The phrase “to come up with” (Paragraph 1) means “________”.A. to replaceB. to purchaseC. to produceD. to ban17. Cotton bags are becoming popular because they are _______.A. strong and easy to keepB. less costly and washableC. eco-friendly and fashionableD. light and convenient to carry18. Kariwala is probably ________.A. a new material for making bagsB. a manufacturer of bagsC. the name of a bag store.D. an advertising agency19. By “revolution” (Paragraph 5), the author probably refers to the _______.A. great reduction of white pollutionB. a brand new style of bag designC. a new way to promote cotton bagsD. widespread use of eco-friendly bags20. The primary purpose of the author is to .A. promote Kariwala cotton bagsB. advocate the advantages of cotton bagsC. highlight the importance of bag designsD. persuade people to follow the fashionPassage TwoA review of more than 160 studies of human subjects has found “clear and compelling evidence”that---all else being equal ---happy people tend to live longer and experience better health than their unhappy peers.The study is the most comprehensive review so far of the evidence linking happiness to health. Its lead author ED Diener analyzed long-term studies of human subjects, experimental human trials, and studies that evaluate the health status of people stressed by natural events.“We reviewed eight different types of studies,”Diener said. “And the general conclusion from each type of study is that your subjective well-being---that is, feeling positive about your life, not stressed out, not depressed---contributes to both long life and better health among healthy populations.”A study that followed nearly 5,000 university students for more than 40 years, for example, found that those who were most pessimistic as students tended to die younger than their peers. An even longer-term study that followed 180 Catholic nuns from early adulthood to old age found that those who wrote positive accounts of their lives in their early 20s tended to live longer than those who wrote more negative ones.There were a few exceptions, but most of long-term studies the researchers reviewed found that anxiety, depression, a lack of enjoyment of daily activities and pessimism are all associated with higher rates of disease and a shorter life.While happiness might not by itself prevent or cure disease, posive emotions and enjoyment of life do contribute to better health and a longer life, Diener said.“Happiness is no magic bullet,”he said. “But the evidence is clear and compelling that it changes your chances of getting disease or dying young.”21. The word “compelling” (Paragraph 1) means “_______”.A. directB. convincingC. adequateD. conclusive22. According to Paragraph 2, Ed Diener .A. studied the health conditions of the subjectsB. conducted experimental human trialsC. made long-term studies of human subjectsD. review other researchers’ studies23. According to the studies on university students and Catholic nuns, who are more likely to livelonger?A. Well-educated people.B. Optimistic people.C. Open-minded people.D. Religious people.24. What is NOT mentioned as relevant to a shorter life?A. Depression and anxiety.B. Lack of enjoyment.C. Constant lack of sleep.D. Stress and pessimism.25.By saying that “Happi ness is no magic bullet”(Paragraph 7), Diener means thathappiness .A. is not ever lastingB. is not easy to obtainC. is not a good treatment of diseasesD. is not a guarantee of health and long life Passage ThreeCold weather has a great effect on how our minds and our bodies work. Maybe that is why there are so many expressions that use the word “cold”. For centuries the body’s blood has been linked closely with emotions. People who show no human emotions or feelings, for example, are said to be cold blooded.Cold-blooded people act in cruel ways. They may do brutal things to others and not by accident. For example, a newspaper says the police are searching for a cold-blooded killer. The killer murdered someone not in self-defense or because he was reacting to anger or fear. He seemed to kill for no reason and with no emotion as if taking someone’s life meant nothing.Cold can affect other parts of the body, the feet, for example. Heavy socks can warm your feet if your feet are really cold. But there is a n expression “to get cold feet” that has nothing to do with cold or your feet. The expression means being afraid to do something you have decided to do. For example, you agreed to be president of an organization, but then you learned that all the other officers have resigned. All the work of the organization will be your responsibility. You are likely to get cold feet about being president when you understand the situation.A cold fish is not a fish. It is a person. But it is a person who is unfriendly, unemotional and shows no love or warmth. A cold fish does not offer much of himself to anyone else. Someone who is a cold fish does not offer much of himself to anyone else. Someone who is a cold fish could be cold hearted. Now a cold-hearted person is someone who has no sympathy. Several popular songs in recent years were about cold-hearted menor cold-hearted women who without feeling broke the hearts of their lovers.“Out in the cold” means not getting something that everybody else has got. A person might say that everybody but him got a pay raise that he was left out in the cold and it is not a pleasant place to be in.26. The focus of the passage is .A. the meanings of expressions with “cold”B. the influence of cold weather on our mind and bodyC. why people are unhappy with cold weatherD. how some people become cold blooded27. A cold-blooded killer may take the life of another person .A. by accidentB. for no reasonC. out of fearD. in self-defense28. If a person “gets cold feet”, he or she may fe el a little .A. angryB. puzzledC. disappointedD. frightened29. A cold fish is a person who _______.A. is indifferent to others’ sufferingsB. tends to turn down others’ helpC. remains cool in emergencyD. prefers to stay all alone30. Which of the following expressions may mean “unlucky”?A. Cold face.B. Cold feet.C. Cold heart.D. Out in the cold.Passage FourThe New York Times has reported on a problem that many of us have but are not aware of—Internet addiction. According to reporter Tara Parker-Pope, millions of us are addicted to being online. She says this is a growing problem that is making us more forgetful and impatient. Ms Parker-Pope writes about various reports highlighting how technology is changing people. In one, she quotes cyber-psychologist Dr. Elias Aboujaode who says: “More and more, life is resembling the chat room.”He said we are living in “virtual lifestyles”, which is negatively affecting our real-life relationships. Nicki Dowling, a clinical psychologist from Melbourne University in Australia, concluded in a recent study that ten per cent of young people had what she called “Internet dependence”.Tara Parker-Pope quizzed experts in this field on what the signs of being overly absorbed in technol ogy are. She came up with seven signs of “tech overload”. The first is whether you check your e-mail before doing other things. Another sign is if you always look forward to your next online visit — a sure sign of dependence and addiction. The third point is if you say, “just a few more minutes” when someone wants you. Parker-Pope found one’s communication with others also says a lot about how important the Internet is compared with family and friends; do you lie about how much time you spend online or choose to surf the Internet instead of going out withothers? Other indicators include the “online lift”that stops you being unhappy, and others’complaints about you always being online.31. Which of the following can be the title of this passage?A. Internet AddictionB. Virtual LifestylesC. Indicators of Net DependenceD. Importance of the Internet32. According to T ara Parker-Pope, millions of people .A. have realized the problem of Internet addictionB. cannot get rid of their habit of staying onlineC. have become more patient and careful onlineD. welcome the changes brought about by technology33. What does Dr. Elias Aboujaode think of the virtual lifestyles that we are living in?A. They make people eager to talk to each other.B. They make people more dependent on the Internet.C. They have a negative effect on real-life relationships.D. They get more people interested in online studies.34. Which of the following is NOT a sign of Internet addiction?A. Checking e-mail before doing anything else.B. Expecting all the time the next online visit.C. Surfing the Net instead of going out with others.D. Arriving late for important appointments.35. What does “tech overload” (Paragraph 2) mean in the passage?A. Over-absorption in the Internet.B. Over-dependence on e-mail.C. Over-interest in technology.D. Over-interaction with friends.PART III Vocabulary and Structure (20 points)Directions : There are 40 incomplete sentences in this part. For each sentence there are 4 choices marked A, B, C and D.Choose the one that best completes the sentences. Mark your answer on the ANSWER SHEET with a single line through the center.36. The girl learned to like the country dances almost other activities.A. so much asB. as much asC. as many asD. so many as37. The turnover capacity of the harbor has increased this year.A. by two fifthB. by two fifthsC. to two fifthD. to two fifths38. It won’t be long our city can solve the problem of water pollution.A. afterB. beforeC. sinceD. when39. All information has been as carefully as possible to ensure that it is accurate.A. savedB. downloadedC. deletedD. checked40. The note was to him of something he had to explain to his students.A. informB. warnC. remindD. notify41. Research opportunities in a wide range of pure and applied mathematics.A. riseB. existC. happenD. stand42. It is not for me to return all the books now because I still need some of them for myresearch.A. convenientB. necessaryC. urgentD. advisable43. For travelers, the dramatic combination of old and new makes for a journey unlike _______.A. any otherB. each otherC. one anotherD. every other44. The manager first introduced himself to the new employees and then went on thecompany regulations.A. with explainingB. explainingC. to explainD. being explaining45. Many of the world’s greatest novels are reported intofilms in the past few years.A. to have been madeB. to be madeC. having been madeD. having made46. There is no point to persuade him to take the risk of starting his own business.A. to tryB. in tryingC. of tryingD. for trying47. He heard someone when he happened to be passing through the village.A. screamB. to screamC. screamingD. screamed48. I really appreciate to help me, but I am sure that I can manage by myself.A. you to offerB. that you offerC. your offeringD. you offer49. After several rounds of talks, both sides regarded the territory dispute .A. being settledB. to be settledC. as being settledD. as settled50. I wish to be understood that what he did has nothing todo with me.A. itB. thatC. thisD. there51.the bad weather, no shipment will arrive this week.A. On account ofB. By means ofC. In spite ofD. In front of52. There is reason to believe that we are able to solve this problem on our own.A. allB. eachC. anyD. every53. He her as soon as he came back from his business trip.A. called inB. called atC. called onD. called to54. While wandering in the yard sale, I a famous painting.A. came acrossB. came toC. came atD. came for55. There are some remote areas in the world that remain _______ by modern civilization.A. unconcernedB. untouchedC. unobservedD. uncovered56. Contrary to the prediction of the opposition, so far Mr. Modale has played largely ______ therules.A. forB. inC. withD. by57. The intelligence department was accused of failure to ______ the troops to a possible enemyattack.A. instructB. warnC. dictateD. alert58. We need someone really _______ who can organize the office and run it smoothly.A. cheerfulB. realisticC. effectiveD. efficient59.Valentine’s Day (February 14th) is the day ______ sweethearts exchange gifts or go out todinner.A. in whichB. for thatC. on whichD. by that60. Economists estimate that prices next year will be muchhigher than _______ we are today.A. howB. whenC. whatD. where61.Have you got any definite plans for your future you’ve completed your graduatestudies?A. now thatB. but thatC. in thatD. so that62. It was ______ that all of us were eager to express our views.A. so interesting topicB. such interesting topicC. such interesting a topicD. so interesting a topic63.People under a lot of may experience headaches, minor pains, and sleepingdifficulties.A. stressB. exposureC. nervousnessD. illness64. Many social problems are obviously caused by uneven of wealth.A. developmentB. managementC. distributionD. contribution65. He should what he’s good at, and not switch to something he knows little about.A. take onB. stick toC. go afterD. live on66. His total possessions little more than the clothes he stood up in.A. amounted toB. settled forC. turned upD. equaled to67. By last month my cousin more than two thousand stamps.A. had been collectingB. has collectedC. would have collectedD. had collected68. In recent years, “I nternet” has become one of the _______ words.A. familyB. homeC. houseD. household69. The of older person is relatively low in developing countries, but is growing fasterthan in the West.A. statisticsB. percentageC. rankingD. ratio70. Vicki never worried or hesitated about anything; she whatever she wanted and almostalways got it.A. went overB. went throughC. went forD. went without/doc/f511450261.html,lions of people in the world go hungry today, not because there isn’t enough food, butbecause they just have no to the food.A. accessB. meansC. possibilityD. right72.When energy is converted from one from to another, some energy is always lost as heat.________, no energy conversion is 100% efficient.A. In other termsB. In other waysC. In other wordsD. In other conditions73. Fishing in the company of my father is the most precious memory of my childhood.A. at timesB. by farC. since thenD. in general74. In social dancing, the participants dance for their own pleasure rather than for of theaudience.A. thatB. oneC. thoseD. ones75. Scientists are now looking for ways to electricity less expensively from renewablesources.A. generateB. manufactureC. constructD. transformPart IV Cloze Test (10 points)Directions: There are 10 blanks in the following passag . For each numbered blank , there are 4 choices marked A,B, C and D. Choose the best one and mark your answer on the ANSWER SHEET with a single line through the center.Many businesses, associations, and other organizations maintain a library to 76 the special needs of their workers and members. 77__ libraries fall into the general category of special libraries.The library of a newspaper is a special library. 78 is the library of a bank, of an advertising agency, or of a company that makes airplanes. The New York Times, 79 , maintains a special library for the use of its editors and researchers.Special libraries 80 from tiny rooms to huge buildings. Some spend millions of dollars each year providing library services. The 81 of special libraries depend on the needs of the organization they support. In fast-developing fields, special library collections may include few books. These libraries may rely 82 on journals,electronic resources, newspaper clippings, and research or government reports.Most special libraries 83 helping their users keep up with rapid developments in a particular field of knowledge. Many of these users are professionals 84 need up-to-date information to make important decisions.Most special libraries have 85 information on general topics. Therefore, special librarians make extensive use of other sources of information, such as on-line databases, government agencies, research libraries, and university libraries.76. A. stress B. recognize C. serve D. consider77. A. Some B. Such C. The other D. Many other78. A. Also B. So C. Likewise D. Too79. A. at first B. at last C. for example D. for the time being80. A. differ B. stretch C. extend D. range81. A. contents B. texts C. subjects D. details82. A. rarely B. instead C. still D. readily83. A. go through B. inquire into C. allow for D. focus on84. A. who B. whoever C. whose D. which85. A. much B. little C. many D. fewPart V Writing (15 points)Directions: You are to write in no less than 120 words on the topic of “What I am proud of doing in my work OR my study”. Note: Choose only one to write about. Your writing may be based on the Chinese outline give below:我在工作/学习中值得骄傲的事情是······骄傲的理由是······结论。

SVN
斯洛文尼亚-卢布尔雅那
欧洲
Republic of Slovenia - Ljublana
SWE
瑞典-斯德哥尔摩
欧洲
Kingdom of Sweden – Stockholm
SYR
叙利亚-大马士革
亚洲
Syria Arab Republic - Damascus
THA
泰国-曼谷
亚洲
Kingdom of Thailand - Bangkok
NOR
挪威-奥斯陆
欧洲
Kingdom of Norway – Oslo
NPL
尼泊尔-加德满都
亚洲
Kingdom of Nepal - Katmandu
NZL
新西兰-惠灵顿
大洋
New Zealand - Wellington
PAK
巴基斯坦-伊斯兰堡
亚洲
Islamic Republic of Pakistan - Islamabad
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银行系统招聘考试英语（中国银行）历年真题试卷汇编7(题后含答案及解析)题型有：1. 词汇与语法结构 3. 阅读理解 6. 选词填空词汇与语法结构1．_____ you want to receive additional information regarding the services we offer, please log onto our website at www. today.A．IfB．ForC．DespiteD．Whether正确答案：A解析：横线处需要填入在句首引导状语从句的从属连词。

(B)“for”和(C)“despite”为介词，故排除。

(D)“whether”与主句(please log onto…today)在语意上不连贯。

因“please log onto…today”为“请……”的祈使句。

加上从句是有关特定条件的描述，故(A)“if”最恰当。

2．Sandy Duncan was handpicked by the general manager to head the next project because of ______experience in this field.A．herB．hersC．herselfD．she正确答案：A解析：横线处需要填入修饰名词”experience”的形容词性物主代词，故选(A)。

若备选项答案为人称代词的不同形式，可根据上下文结构，直接选择其适当形态，以节省解题时间。

3．The changes made in the working conditions at our company resulted in remarkable improvements in all aspects of our business and______ more so in the morale of our employees.A．allB．anyC．evenD．although正确答案：C解析：横线后的”more”在解题时起关键作用。