税务师真题及答案
“雾雨魔理沙”通过精心收集，向本站投稿了9篇税务师真题及答案，以下是小编为大家准备的税务师真题及答案，供大家参考借鉴，希望可以帮助到有需要的朋友。
篇1：税务师考试真题及答案
一、单项选择题
1.甲房地产开发公司对一项开发项目进行土地增值税清算，相关资料包括:取得土地使用权支付的金额为40000万元;房地产开发成本101000万元;销售费用4500万元;管理费用2150万元;财务费用3680万元，其中包括支付给非关联企业的利息500万元，已取得发票;支付给银行贷款利息3000万元，已取得银行开具的相关证明，且未超过商业银行同类同期贷款利率。项目所在省规定房地产开发费用扣除比例为5%。不考虑其他情况，该房地产开发公司在本次清算中可以扣除的房地产开发费用为万元。
A.10050
B.10375
C.10550
D.10730
2.下列情形中，应缴纳环境保护税的是()。
A.企业向依法设立的污水集中处理场所排放应税污染物
B.个体户向依法设立的生活垃圾集中处理场所排放应税污染物
C.事业单位在符合国家环境保护标准的设施贮存固体废物
D.企业在不符合地方环境保护标准的场所处置固体废物
3.生产企业2月10日签订货物销售合同，合同约定203月10日发货，3月15日收款，生产企业按约定发货，5月5日收到货款，则增值税纳税义务的发生时间是()。
A.年2月10日
B.2019年3月10日
C.2019年5月5日
D.2019年3月15日
4.某企业为增值税一般纳税人，2019年4月提供汽车租赁服务，开具增值税专用发票，注明金额50万元;提供汽车车身广告位出租服务，开具增值税专用发票，注明金额60万元;出租上月购置房屋，开具增值税专用发票，注明金额100万元。该企业当月上述业务增值税销项税额()万元。
A.15.60
B.18.90
C.23.30
D.25.60
5.下列纳税人，必须办理一般纳税人登记的是()。
A.其他个人
B.非企业性单位
C.不经常发生应税行为的单位
D.年应税销售额超过500万元且经常发生应税行为的工业企业
6.甲啤酒厂为增值税一般纳税人，2019年6月销售鲜啤酒10吨给乙烟酒批发销售公司，开具的增值税专用发票上注明金额29000元，另开收据收取包装物押金元(含塑料周转箱押金500元);销售无醉啤酒5吨给丙商贸公司，开具增值税普通发票注明金额13800元，另开收据收取包装物押金750元。上述押金均单独核算.甲厂当月应缴纳消费税()元。
A.2500.00
B.3300.00
C.3600.00
D.3750.00
7.根据代扣代缴资源税的规定，下列说法正确的是()。
A.非矿山企业收购未税矿产品，不代扣代缴资源税
B.个体工商户收购未税矿产品，不代扣代缴资源税
C.独立矿山收购未税矿产品，按照本单位应税产品税额、税率标准扣缴资源税
D.联合企业收购未税矿产品，按照税务机关核定的应税产品税额、税率标准扣缴资源税
8.下列各项中.应视同销售货物或服务，征收增值税的是().
A.王某无偿向其他单位转让无形资产(用于非公益事业)
B.某公司将外购饮料用于职工福利
C.某建筑公司外购水泥发生非正常损失
D.个人股东无偿借款给单位
9.某企业为增值税一般纳税人，2019年3月销售钢材一批取得含税销售额58万元。2019年5月因质量问题该批钢材被全部退回，企业按规定开具红字发票;5月份销售钢材取得不含税销件额150万元。该企业5月增值税销项税额()万元。
A.11.50
B.11.96
C.12.83
D.13.00
10.某企业为增值税一般纳税人，对外出租房屋，适用简易计税方法，由于承租方(增值税一般纳税人)提前解除租赁合同，收取承租方的违约金。关于收取的违约金，下列税务处理正确的是()。
A.不需要缴纳增值税
B.按照3%征收率缴纳增值税
C.按照5%征收率缴纳增值税
D.需要缴纳增值税，不得开具增值税专用发票
11.下列行为中，免征车辆购置税的是()。
A.某市公交企业购置自用小轿车
B.某国驻华使馆进口自用小汽车
C.来华留学人员用现汇购买一辆自用国产小汽车
D.某物流企业购买设有固定装置的运输专用车辆
12.需要办理车辆登记注册手续的应税车辆，车辆购置税的纳税地点是()。
A.纳税人所在地
B.车辆登记注册地
C.车辆使用所在地
D.车辆经销企业所在地
13.某金店为增值税一般纳税人。2019年4月采取以旧换新方式零售金银首饰，向顾客收取差价20万元。己知旧款金银首饰回收折价5万元。该金店当月增值税销项税额()万元。
A.0.58
B.1.73
C.2.30
D.2.88
14.2019年6月，甲电池生产企业委托乙企业加工铅蓄电池，乙企业按照本企业同类铅蓄电池不含税价格100万元代收代缴消费税4万元。甲企业当月全部收回。将其中30%对外出售，取得不含税销售额33万;50%用于继续加工铅蓄电池后销售，取得不含税销售额80万元。甲企业当月应缴纳消费税()万元。
A.0
B.2.52
C.1.20
D.1.32
15.下列关于资源税的说法中，正确的是()。
A.将自采的原煤加工为洗选煤销售，在加工环节缴纳资源税
B.将自采的铁矿原矿加工为精矿自用，视同销售原矿缴纳资源税
C.将自采的原油连续生产汽油，不缴纳资源税
D.将自采的铜矿原矿加工为精矿进行投资，视同销售精矿缴纳资源税
16.关于城市维护建设税的特点，下列说法错误的是()。
A.税款专款专用，具有受益税性质
B.属于一种附加税
C.根据城市规模设计税率
D.征收范围较窄
17.根据增值税相关规定，下列说法正确的是()。
A.单位取得存款利息应缴纳增值税
B.工会组织收取工会经费应缴纳增值税
C.单位获得财产保险赔付应缴纳增值税
D.单位2019年取得中央财政补贴不缴纳增值税
18.境外自然人为境内单位提供宣传画册设计服务，境内单位支付含税服务费10300元。境内单位应扣缴增值税()元。
A.0
B.300.00
C.583.02
D.618.00
19.某酒店为增值税一般纳税人。适用增值税进项税额加计抵减政策。2019年5月一般计税项目销项税额为200万元。当期可抵扣进项税额150万元。上期留抵税额10万元。则当期可计提加计抵减额()万元。
A.4.00
B.14.00
C.15.00
D.16.00
20.某医疗器械厂(增值税一般纳税人)。2019年8月进口一批医疗器械。该批医疗器械成交价格202万元。支付购货佣金3万元。运抵我国海关前发生运费8万元。保险费无法确定。该厂进口该批医疗器械应缴纳关税()万元(医疗器械进口关税税率30%)。
A.60.60
B.61.50
C.63.19
D.63.90
21.下列经济活动中，需要缴纳土地增值税的是()。
A.甲、乙公司相互交换房产产权用于办公
B.丙某转让其个人拥有的非唯一且不满五年的住房
C.丁公司由有限公司整体变更为股份公司时发生的房产评估增值
D.戊公司通过中国青少年发展基金会向某市文化宫捐赠房产一套用于青少年美术作品展览室
22.关于税法的特点，下列说法正确的是()。
A.从法律性质看，税法属于授权法
B.从立法内容看，税法具有单一性
C.从立法过程看，税法属于制定法
D.从立法形式看，税法属于行政法规
23.下列费用中，不计入进口货物关税完税价格的是()。
A.包装材料费用
B.境外技术培训费用
C.由买方负担的经纪费
D.与货物为一体的容器费用
24.生产企业以外购应税消费品连续生产应税消费品，下列准予扣除外购应税消费品已纳消费税税款的是()。
A.已税摩托车生产的摩托车
B.已税白酒生产的白酒
C.已税烟丝生产的卷烟
D.已税珠宝玉石生产的金银镶嵌首饰
25.某钨矿企业为增值税一般纳税人，2019年6月开采钨矿原矿15万吨。该企业将10万吨钨矿原矿加工为钨矿精矿5万吨，其中，销售钨矿精矿3万吨，取得不含税销售额42万元;用于对外投资钨矿精矿2万吨。对外销售5万吨钨矿原矿，取得不含税销售额50万元。钨矿换算比为2，资源税税率为6.5%。该企业当月应缴纳资源税()万元。
A.5.98
B.9.23
C.7.80
D.11.05
26.关于小规模纳税人缴纳增值税，下列说法正确的是()。
A.销售自己使用过的不动产，以3%征收率减按2%计算缴纳增值税
B.提供建筑服务，以取得的全部价款和价外费用为销售额，按照3%征收率计算缴纳增值税
C.出租不动产按照5%征收率计算缴纳增值税(不含个人出租住房)
D.销售边角料收入应按照3%征收率减按2%计算缴纳增值税
27.根据车辆购置税的规定，下列说法错误的是()。
A.实行一次课征制度
B.进口自用的应税车辆应当自进口之日起60日内申报纳税
C.在应税车辆上牌登记注册前的使用环节纳税
D.税款于纳税人使用后两年内一次缴清
28.应税固体废物环境保护税的计税依据是()。
A.固体废物的产生量
B.固体废物的排放量
C.固体废物的贮存量
D.固体废物的综合利用量
29.某境外旅客2019年10月5日在内地某退税商店购买了一件瓷器，价税合计金额2260元，取得退税商店开具的增值税普通发票及退税申请单，发票注明税率13%0 2019年10月10日该旅客离境，应退增值税()元。(退税率为11%)
A.220.00
B.260.00
C.248.60
D.223.96
30.某食品生产企业为增值税一般纳税人，2019年4月销售货物，开具的增值税专用发票上注明金额120万元。开收据收取包装物押金3万元、优质费2万元。包装物押金单独记账核算。该企业当月增值税销项税额()万元。
A.15.60
B.15.83
C.15.95
D.16.18
31.某制药厂为增值税一般纳税人，2019年5月销售应税药品取得不含税收入100万元，销售免税药品取得收入50万元，当月购入原材料一批，取得增值税专用发票，注明税款6.8万元;应税药品与免税药品无法划分耗料情况。该制药厂当月应缴纳增值税()万元。
A.6.20
B.8.47
C.10.73
D.13.00
32.关于对超豪华小汽车征收消费税的规定，下列说法正确的是()。
A.征税对象是每辆零售价格130万元(含增值税)及以上的小汽车
B.纳税环节是生产环节和零售环节
C.纳税人是消费者
D.计税价格是不含消费税的计税销售价格
33.城市维护建设税采用的税率形式是()。
A.产品比例税率
B.行业比例税率
C.地区差别比例税率
D.有幅度的比率税率
34、关于土地增值税的清算，下列说法错误的是()。
A.已全额开具商品房销售发票的，按发票所载全额确认收入
B.未全额开具商品房销售发票的，按销售合同全额确认收入
C.销售合同所载商品房面积与实际测量不一致并在清算前已补或退房款的，在计算土增时应予调整
D.未开具商品房销售发票的，按实际收取全额确认收入
35.2019年6月20日，陈某因汽车质量问题与经销商达成退车协议，并于当日向税务机关申请退还已纳车辆购置税。经销商开具的退车证明和退车发票上显示，陈某于5月8日购买该车辆，支付价税合计金额223800元，并于当日缴纳车辆购置税19293.10元。应退给陈某车辆购置税()元。
A.15434.48
B.17363.79
C.17824.78
D.19293.10
36.A单位发生的下列行为中，不属于虚开增值税专用发票的是()。
A.未在商场购物，让商场开具增值税专用发票
B.购买用于劳动保护的20双雨鞋，让商场开具25双雨鞋的增值税专用发票
C.从B单位购买货物，但让C单位为本单位开具增值税专用发票
D.其他个人为本单位提供商铺租赁服务，取得税务机关代开增值税专用发票
37.某煤矿为增值税一般纳税人，2019年5月开采原煤20万吨，对外销售6万吨，取得不含税销售额3000万元;将2万吨原煤用于职工食堂;移送4万吨原煤连续生产洗选煤。生产的洗选煤当月全部销售，取得不含税销售额6000万元;剩余原煤留存待售。已知煤炭资源税税率为8%，洗选煤折算率为80%。该煤矿当月应缴纳资源税()万元。
A.384.00
B.480.00
C.704.00
D.800.00
38.关于房地产开发企业的土地增值税处理，下列说法正确的是()。
A.销售已装修的房屋，其装修费不允许在计算土地增值税时扣除
B.建造非普通标准住宅出售的，不允许按取得土地使用权时支付的金额和房地产开发成本之和加计扣除20%
C.开发建造的与清算项目配套的学校，建成后无偿移交政府的，其成本、费用可以在计算土地增值税时扣除
D.将未竣工决算的房地产开发项目整体转让的，不允许按取得土地使用权时支付的金额和房地产开发成本之和加计扣除20%
39.关于增值税纳税人的规定，下列说法正确的是()。
A.单位租赁或承包给其他单位或个人经营的，以出租人为纳税人
B.报关进口货物，以进口货物的发货人为纳税人
C.资管产品运营过程中发生的增值税应税行为，以资管产品管理人为纳税人
D.境外单位在境内提供应税劳务，一律以购买者为纳税人
二、多项选择题
40.关于以租赁方式进口设备的关税税务处理，下列说法正确的有()。
A.租赁进口该设备，必须在申请进境时一次性缴纳全部关税
B.租赁期满，企业留购该设备的不缴纳关税
C.在租赁期间可暂时申请不缴纳关税
D.在租赁期间以海关审查确定的租金(包括利息)作为完税价格
E.纳税人申请一次性缴纳税款的，可以选择海关审查确定的租金总额作为完税价格
41.下列关于环境保护税的说法中，正确的有()。
A.实行统一定额税和浮动定额税相结合的税额标准
B.环境保护税的征税环节是生产销售环节
C.对机动车排放废气暂免征收环境保护税
D.应税水污染物的具体适用税额由省级税务机关确定
E.环境保护税收入全部归地方政府所有
42.下列情形中，纳税人应进行土地增值税清算的有()。
A.丙公司开发的住宅已销售建筑面积占整个项目可售建筑面积的65%，自用的面积占可售面积的5%
B.乙公司将未竣工决算的开发项目整体转让
C.甲公司开发的住宅项目已销售完毕
D.丁公司于3月取得住宅项目销售(预售)许可证，截止2019年3月底仍未销售完毕
E.戊公司开发的别墅项目销售面积己达整个项目可售建筑面积的75%
43.下列行为应视同销售，缴纳增值税的有()。
A.在线教育平台提供免费视听课程
B.健身俱乐部向本单位员工免费提供健身服务
C.化工试剂公司以固定资产入股投资
D.煤矿公司为员工购买瓦斯报警装置
E.食品有限公司将外购食品给员工发福利
44.根据增值税纳税人登记管理的规定，下列说法正确的有()。
A.个体工商户年应税销售额超过小规模纳税人标准的，不能申请登记为一般纳税人
B.非企业性单位、不经常发生应税行为的企业，可以选择按小规模纳税人纳税
C.增值税纳税人年应税销售额超过小规模纳税人标准的，除另有规定外，应当向主管税务机关办理一般纳税人登记
D.纳税人登记时所依据的年应税销售额不包括税务机关代开发票销售额
E.纳税人偶然发生的销售无形资产、转让不动产的销售额，不计入应税行为年应税销售额
45.下列消费品，属于消费税征收范围的有()。
A.酒精
B.护发液
C.合成宝石
D.果木酒
E.卡丁车
46.下列情形中，不缴纳水资源税的有()。
A.家庭生活少量取用水
B.生产企业取用水
C.水力发电取用水
D.为农业抗旱临时应急取水
E.水利工程管理单位为调度水资源取水
47.关于增值税一般纳税人购进和租用固定资产进项税额抵扣，下列说法正确的有()。
A.购进固定资产，既用于一般计税方法计税项目，又用于免征增值税项目，进项税额可以全额从销项税额中抵扣
B.购进固定资产，既用于一般计税方法计税项目，又用于免征增值税项目，进项税额不得从销项税额中抵扣
C.购进固定资产，专用于简易计税方法计税项目，进项税额不得从销项税额中抵扣
D.租入固定资产，既用于一般计税方法计税项目，又用于免征增值税项目，其进项税额准予从销项税额中全额抵扣
E.购买时不得抵扣且未抵扣进项税额的固定资产，发生用途改变，用于允许抵扣进项税额的应税项目，可在用途改变的次月按照规定计算可抵扣的进项税额
48.一般纳税人发生下列应税行为.可以选择简易计税方法计税的有()。
A.人力资源外包服务
B.收派服务
C.公交客运服务
D.物业管理服务
E.以清包工方式提供建筑服务
49.关于小规模纳税人增值税政策，下列说法正确的有()。
A.小规模纳税人月销售额扣除本期发生的销售不动产销售额后未超过10万元的，其销售货物、劳务、服务、无形资产取得的销售额免征增值税
B.适用增值税差额征税政策的小规模纳税人，以差额后的销售额确定是否可以享受月销售额10万元及以下免征增值税政策
C.从2019年1月1日至12月31日，月销售额10万元以下(含本数)的增值税小规模纳税人，免征增值税
D.按现行规定应当预缴增值税税款的小规模纳税人，凡在预缴地实现的月销售额未超过10万元的，当期无需预缴税款
E.其他个人一次性收取两月租金15万元，不能享受免征增值税政策
50.下列行为需要缴纳车辆购置税的有()。
A.某医院接受某汽车厂捐赠小客车用于医疗服务
B.某汽车厂将自产小轿车用于日常办公
C.某幼儿园租赁客车用于校车服务
D.某物流企业接受汽车生产商投资的运输车辆自用
E.某轮胎制造企业接受汽车生产商抵债的小汽车自用
51.根据车辆购置税的相关规定，下列说法正确的有()。
A.进口应税车辆的计税依据是组成计税价格
B.在境内销售应税车辆的，应缴纳车辆购置税
C.直接进口自用应税车辆的，应缴纳车辆购置税
D.已税车辆退回经销商的，纳税人可申请退税
E.受赠应税车辆的，捐赠方是车辆购置税纳税人
52.下列服务属于适用增值税进项税额加计抵减政策的有()。
A.餐饮服务
B.湿租业务
C.贷款服务
D.旅游服务
E.不动产经营租赁服务
53.关于金银首饰零售环节征收消费税，下列说法正确的有()。
A.纳税人采用以旧换新方式销售的金银首饰，应按实际收取的不含税的全部价款确定计税依据
B.金银首饰连同包装物销售，能够分别核算的，包装物不并入销售额计征消费税
C.金银首饰与其他产品组成成套消费品销售的，应区别应税和非应税消费品分别征税
D.单位用于馈赠的金银首饰，没有同类金银首饰销售价格的，按照组成计税价格计算纳税
E.金银首饰改在零售环节征税后，出口金银首饰不退消费税
54.关于增值税一般纳税人资源税优惠政策，下列说法正确的有()。
A.低丰度油气田暂减征30%资源税
B.取用污水处理再生水免征资源税
C.开采销售伴生矿免征资源税
D.页岩气减征30%资源税
E.衰竭期煤矿开采的煤炭减征40%资源税
55.关于土地增值税的优惠政策，下列说法错误的有()。
A.将空置的职工宿舍转让给政府用于保障性住房，应就其全部增值额按规定计税
B.对因国家建设需要而被政府收回的房产免税
C.对个人销售商铺暂免征收土地增值税
D.以房地产作价入股房地产开发公司，对其将房地产变更至被投资的企业，暂不征收土地增值税
E.建造普通标准住宅出售，其增值额未超过扣除项目金额之和20%的，予以免税。超过20%的，应就其全部增值额按规定计税
56.关于税法与民法的关系，下列说法正确的有()。
A.民法与税法中权利义务关系都是对等的
B.民法原则总体上不适用于税收法律关系的建立和调整
C.税法大量借用了民法的概念、规则和原则
D.涉及税务行政赔偿的可以适用民事纠纷处理的调解原则
E.税法的合作依赖原则与民法的诚实信用原则是对抗的
57.关于增值税销售额的规定，下列说法正确的有()。
A.航空运输企业以向购买者收取的全部价款和价外费用为销售额，包括机场建设费
B.纳税人提供旅游服务，可以选择以全部价款和价外费用，扣除向旅游服务购买方收取并支付给其他单位或者个人的住宿费、餐饮费、交通费、签证费、门票费和支付给其他接团旅游企业的旅游费用后的余额为销售额
C.纳税人提供建筑服务适用简易计税方法的，以取得的全部价款和价外费用扣除支付的分包款后的余额为销售额
D.纳税人提供劳务派遣服务，按照一般计税方法计税的，应以取得的全部价款和价外费用为销售额
E.纳税人提供签证代理服务，以取得的全部价款和价外费用，扣除向服务接受方收取并代为支付给外交部和外国驻华使(领)馆的签证费、认证费后的余额为销售额
58.关于提供不动产经营租赁服务的增值税政策，下列说法正确的有()。
A.纳税人以经营租赁方式将土地出租给他人使用，按照销售无形资产缴纳增值税
B.个体工商户出租住房，应按照5%的征收率减按1.5%计算应纳税额
C.其他个人出租不动产，均按照5%的征收率计算应纳税额
D.其他个人出租不动产，可向不动产所在地主管税务机关申请代开增值税专用发票
E.出租不动产，租赁合同中约定免租期的，不属于视同销售服务
59.下列直接向环境排放污染物的主体中，属于环境保护税纳税人的有()。
A.事业单位
B.个人
C.家庭
D.私营企业
E.国有企业
三、计算题
1、甲木制品厂为增值税一般纳税人，主要从事实木地板生产销售业务，2019年2月发生下列业务:
(1)外购一批实木素板.取得增值税专用发票注明金额120万元;另支付运费2万元，取得增值税普通发票。
(2)将上述外购己税素板30%连续生产A型实木地板.当月对外销售取得不含税销售额60万元。
(3)将上述外购已税素板30%委托乙厂加工B型实木地板，当月加工完毕全部收回，乙厂收取不含税加工费5万元，开具增值税专用发票.乙厂同类实木地板不含税售价为65万元。
(4)将外购的材料成本为48.8万元的原木移送丙厂。委托加工C型实木地板，丙厂收取不含税加工费8万元，开具增值税专用发票。丙厂无同类实木地板售价。当月加工完毕甲厂全部收回后，对外销售70%，取得不含税销售额70万元，其余30%留存仓库。
(5)主管税务机关3月初对甲厂进行税务检查时发现，乙厂己按规定计算代收代缴消费税，但丙厂未履行代收代缴消费税义务。
根据上述资料，回答下列问题:
60.业务(2)中，甲厂应缴纳消费税()万元。
A.2.97
B.1.17
C.1.20
D.3.00
61.乙厂应代收代缴消费税()万元
A.2.16
B.2.19
C.3.25
D.6.58
62.甲厂销售C型实木地扳应缴纳消费税()万元。
A.1.99
B.1.80
C.2.09
D.3.50
63.甲厂留存仓库的C型实木地板应缴纳消费税()万元。
A.0
B.0.77
C.0.90
D.1.50
2、某软件企业为增值税一般纳税人(享受软件业税收优惠)，2019年5月发生如下业务;
(1)销售自行开发的软件产品，取得不含税销售额260万元，提供软件技术服务，取得不含税服务费35万元。
(2)购进用于软件产品开发及软件技术服务的材料，取得增值税专用发票，注明金额30万元、税额3.9万元。
(3)员工国内出差，报销时提供标有员工身份信息的航空运输电子客票行程单，注明票价2.18万元、民航发展基金 0. 12万元。
(4)转让购入的一栋写字楼，取得含税收入8700万元，该企业无法提供写字楼发票，提供的契税完税凭证上注明的计税金额为2200万元。该企业转让写字楼选择按照简易计税方法计税。
根据上述资料。回答下列问题。
64.业务(1)销项税额为()万元。
A.15.60
B.17.70
C.35.90
D.38.35
65.该公司当期可抵扣的进项税额为()万元。
A.4.08
B.4.09
C.4.49
D.4.50
66.业务(4)应缴纳增值税()万元。
A.189.32
B.253.40
C.309.52
D.414.29
67.该企业2019年5月实际缴纳增值税()万元。
A.318.94
B.340.93
C.341.34
D.446.11
四、综合分析题
1、甲市某公司为增值税一般纳税人，主要从事旅居业务。2019年3月主要经营业务如下:
(1)整体出售一幢位于乙市的酒店式公寓，总价款为16500万元。该公寓楼总建筑面积5000平方米，本月无其他经营收入。
(2)该公司转让时无法取得该酒店式公寓评估价格，扣除项目金额按照发票所载金额确定(暂不考虑印花税)。
(3)该公寓楼于6月购进用于经营，取得的增值税专用发票上注明金额11000万元，税额1210万元，价税合计12210万元:在办理产权过户时，缴纳契税330万元，取得契税完税凭证;转让前累计发生贷款利息支出1058.75万元、装修支出1000万元。
(4)本月租入甲市一幢楼房，按合同约定支付本月含税租金合计10万元，取得增值税专用发票，出租方按一般计税方法计算增值税。该租入楼房50%用于企业经营，50%用于职工宿舍。
(5)本月月初增值税留抵税额为1100万元。地方教育附加允许计算扣除。
根据上述资料，回答下列问题:
68.该公司转让酒店式公寓应在乙市预缴增值税()万元。
A.188.57
B.195.00
C.204.29
D.180.00
69.2019年3月该公司在甲市实际缴纳增值税()万元。
A.195.26
B.210.52
C.219.55
D.194.80
70.该公司在计算土地增值税时，准予扣除的“与转让房地产有关的税金”()万元。
A.24.51
B.354.51
C.364.80
D.23.49
71.该公司转让酒店式公寓应缴纳土地增值税()万元。
A.277.94
B.295.56
C.595.56
D.0
72.关于该公司转让酒店式公寓，下列说法正确的有()。
A.如果税务部门发现该公司申报的计税价格明显低于同类房地产市场评估价格且无正当理由的，该公司应按同类房地产的市场评估价格作为房地产的转让收入计算土地增值税
B.增值率未超过20%，可以免征土地增值税
C.购买公寓楼时支付的契税准予作为“与转让房地产有关的税金”项目予以扣除
D.购买公寓楼的贷款利息支出准予作为扣除项目予以扣除
E.该公司在公寓楼转让前发生的装修支出可以作为扣除项目予以扣除
2、某石化企业为增值税一般纳税人，主要业务为开采原油及石油炼制。该企业总机构设在甲地，在乙地和丙地开采的原油不含税销售价格均为0.5万元/吨。2019年5月发生如下业务:
(1)在外省乙地开采原油12000吨，对外销售8000吨，不含税销售额4000万元。合同规定，采用分期付款方式结算，每月16日为付款日，5月份收款为合同总金额的60%，其余款项分别在6月和7月等额收回。本月实际收到货款2000万元。
(2)将在丙地开采的600吨原油移送加工汽油200吨，本月销售汽油100吨，汽油不含税销售价格为0.9万元/吨。
(3)在丁地新探测的油田开采原油8吨，本月将其中的1吨原油用于加热修井，5吨赠送给长期合作的客户，成本0.4万元/吨，无同品质原油销售价格。
(4)购进建筑材料用于企业在建工程，取得增值税专用发票，注明金额120万元、税额15.6万元。
(5)购进生产用原材料及办公用品，取得增值税专用发票，注明税额分别为28万元和5.4万元，其中，购进的原材料在运输途中正常损耗5%。假定本月取得的相关票据均符合税法规定，并在本月勾选抵扣进项税额，原油成本利润率为10%，原油资源税税率6%，增值税税率13%。
根据上述资料，回答下列问题:
73.关于业务(1)的税务处理，下列说法正确的有()。
A.应按照合同约定的收款金额计算销项税额
B.应按照实际收到的货款计算销项税额
C.应按照原油开采量计算缴纳资源税
D.应在乙地缴纳资源税
E.应按实际销售量定额征收资源税
74.关于业务((2)的税务处理，下列说法正确的有()。
A.销售汽油时应缴纳增值税
B.将原油移送加工汽油应缴纳资源税9万元
C.将原油移送加工汽油不缴纳增值税
D.销售汽油时应缴纳资源税
E.销售汽油时应缴纳消费税
75.业务((3)应缴纳资源税()万元。
A.0.12
B.0.13
C.0.14
D.0.17
76.该企业本月应缴纳资源税()万元。
A.138.17
B.152.13
C.162.13
D.162.14
77.该企业本月准予从销项税额中抵扣的进项税额为()万元。
A.41.36
B.47.60
C.42.76
D.49.00
78.该企业本月应缴纳增值税( )万元。
A.267.94
B.275.00
C.275.07
D.276.40
篇2：雅思考试真题答案
雅思听力
SECTION 1
主题：关于health and fitness center的使用
参考答案：
1.295
2.parking
3.September
4.roof
5.orientation
6.TV
7.judo
8.Yoga
9.intermediate
10.8.30
SECTION 2
主题：介绍一个城市各个区域匹配功能
参考答案：
11-15 匹配
11. China street: G. healthy living
12. India street: D. souvenirs
13. Netherland Street: B. art gallery
14. America street: A. jazz music festival
15. Australia street: F. all kinds of shops
16-20. 单选
16. which of the following made the speaker most impressed?
A. reasonable price
17. Why did people move out a few years ago
C. few working opportunities
18. How much does one ticket cost at present
C. 8.5
19. where is the new car park planning to open
B. by the shopping complex
20. what does the speaker feel about the new street plan
A. quite positive
SECTION 3
主题：自然保护区的建立
参考答案：
21-24 单选
21. when does the organization improved environment?
A. natural resource was regulated by law
22. what is the background of this program
C. educational purposes
23. the report indicates that
B. teachers and students have benefited from the field trips
24. what is the material which has already been produced mianly for?
A. special for students
25-30 多选
25-26. presentation should cover the information of
B. introduce the use of equipment
E. reserving rules
27-28. what are the benefits of activity?
A. achieved punctuality
B. students become more confident
29-30. what will the women do in the rest of the time?
C. interview some teachers
D. participate in group activity
SECTION 4
主题：喀斯特地貌
参考答案：
31.cars
32. agriculture
33. irrigation
34. clay
35. caves
36. map
37. rainfall
38. tree
39. pond
40. foundation
雅思阅读
Passage 1
主题：药草的文献记录演变史
参考答案：
1-4 填空
1.yield
2.ascorbic
3.flavour
4.1537
5-9 判断
5.NG
6.T
7.F
8.F
9.F
10-13 配对
10.E tomato
11.E tomato
12.A a grave
13.C maize
Passage 2
主题：通感
参考答案：
14-20 标题配对
14. vi
15. v
16. ii
17. i
18. viii
19. ix
20. iv
21-24 特征配对
21. B
22. D
23. A
24. C
25-26 填空
25.overproduction
26.Drugs
Passage 3
主题：体育活动商业化 (Sports Business)
雅思写作
Task 1：柱图和表格图的组合
Task 2：More and more plastic waste polluting world’s cities, countrysides，oceans .How dose it cause? And find ways to solve the problem.
篇3：面试真题及答案
下面是XX年湖南公务员考试真题及答案解析，详情请阅读：
XX年5月13日下午：
1、李源潮的讲话，“艰难困苦玉汝于成”结合村官谈感受
结合大学生村官的实际情况，我认为李源潮同志讲的“艰难困苦玉汝于成”这句话很有思想性、现实性和指导性，对于我们大学生村官坚定信念、扎根基层、做好工作具有很强的指导意义。大学生村官工作在最基层，有的在偏远山区、贫困地区，工作条件艰苦，困难大、挑战多，因此“艰难困苦”是现实情况，同时我们也应该看到，正是在这种最困难的环境中，才能够“玉汝于成”，才能够鼓动我们披荆斩棘、筚路蓝缕的干劲，彰显我们新时期青年干部的精神风貌，成就我们大学生村官的伟大事业。
2、突出人才破格提拔，你怎么看
对此问题，应该辩证地来看待，一方面，对于那些政治坚定、业务精通、作风清廉的突出人才和优秀干部，应该给他们提供足以与他们的能力素质相匹配的舞台，让他们在更高一层的岗位上发挥自己的聪明才智、施展自己的过人本领，使他们想干事、敢干事、能干成事，从而做到才尽其用，更好地建设国家，服务人民，这样有利于促进由中国特色社会主义事业的向前发展，有利于早日实现全面建设小康社会目标。另一方面，人才的选用，应当坚持制度化的原则，人才的破格提拔也应该制度化，做到有章可循、有据可依，不能够仅仅依靠相关领导的主观判断。应当制定一套科学实用的破格提拔制度，使得符合标准的得到破格提拔，不符合标准的即便相关领导再喜欢也不能破格提拔。这样既能够充分利用好人才资源，又杜绝人才破格提拔过程中可能出现的主观性太强甚至任人唯亲现象。
3、贫困县制定耗资巨大历时长的项目，谈感受。
首先，贫困县并非不能搞耗资巨大的项目，只要这个项目是符合当地实际，能够为当地的经济社会发展破除障碍、开辟道路，符合当地人民群众的根本利益，不是政绩工程、面子工程，那么这样的工程都是可以搞的，例如六十年代我们国家搞的原子弹，耗资巨大，而当时人民群众的生活水平还很低，我们勒紧裤腰带还是搞了，因为这项工程是符合实际需要的，原子弹为我们赢得了直到今天的和平发展环境。再如许多贫困县的村村通水泥道路工程，投资也很大，但是能解决贫困县发展的交通瓶颈问题，也是应该搞的。
其次，贫困县搞大工程需要量力而行，尤其应该借力而行，自己搞不起，可以求助于国家和省，还可以借助社会和企业的力量，不能仅仅依靠自身有限的财政力量，不能为了搞大工程就让本地人民群众全部买单，尤其不能增加农民的负担。
总之，我们做工作，应该理论联系实际，一切从实际出发，实事求是地依据我们的需要和条件来采取合适的措施，而不是僵化、片面、教条地想问题和做决策。只要我们坚持一切从实际出发，我们的工作就可以顺利而成功。
XX年5月13日上午：
1.谈谈你的哪些方面比较符合基层？
首先，我出生在农村，对于基层的实际情况比较了解，对于基层的社会有较深的感情，愿意为做好基层、基础工作贡献自己的聪明才智。其次，我不怕吃苦，勇于挑战自我，能够做到在基层平凡的工作岗位上默默无闻、恪尽职守、艰苦奋斗。第三，我受过高等教育，思路开阔，信息渠道较多，掌握较多科学文化知识，可以充分发挥自己的特长为基层工作开创新局面。
2.李鸿忠说的，基层调研要沉下去，不能浮在水面，谈谈你的看法 ？
李鸿忠同志的话是针对当前有些领导干部下基层调研走马观花、粗枝大叶、流于形式的现象而提出的，可以说李鸿忠同志的话是切中要害、击中靶心。当前领导干部基层调研确实存在浮在表面，不能够沉下去，不能够走进老百姓的家里，走入群众的心中，不能够了解到基层真实情况的现象。要想解决这个问题，就应该按照李鸿忠同志说的要沉下去，走入田间地头，走进厂区车间，走到广大群众中间去，身体力行，和广大群众面对面、心连心、手拉手，这样才能真正了解到真实的社会情况，从而为正确的做决策、定政策打下坚实的基础。
3.政府将景区给企业去经营，企业让景区品味提升了，但门票涨价了，你怎么看？
首先，景区因市场化经营而出现门票涨价的现象，这是正常的市场机制的作用和结果，我们搞社会主义市场经济，应该本着平静的理智的心态来看待涨价现象，涨价是品质提升和成本上升的结果。其次，我们应该看到，旅游业也是一种市场竞争激烈的产业，景区景点之间也存在着争夺客源的竞争，只要这种竞争机制存在，那么就有利于各景区提升品位同时降低收费水平，为消费者提供更加物美价廉的服务。第三，我们应该反对的是那种依靠政府背景，设置壁垒，拒绝其他竞争者参与景区经营投标，搞垄断经营的现象，这种垄断性景区既违背市场经济原则又违反我国的相关法律法规，其结果是景区品质不升反降，消费者权益受到侵害，因此这种现象是我们应该特别加以警惕的。
XX年5月12日下午：
1、知行合一，结合选调生，谈谈你的看法；
作为一名选调生，我认为，知行合一非常重要，尤其对于刚刚毕业即将走上工作岗位的我们来说，做到知行合一，才能够将自己在学校获得的知识和本领运用到现代化建设的实践中去，才能够通过实践检验自己的理论知识，在理论与实践相结合的过程中追求真理、获得真理，探索出一条条能够进一步推进中国特色社会主义事业向前发展的正确道路。
2、管理一方面讲执法，一方面讲人性。你怎么看；
管理包含两个面向，一个是引导、服务、人性的方面，这一方面是管理的主要方面，尤其是政府的管理，主要内容其实就是提供服务和公共产品。另一个是强制、禁止、执法的方面，这一方面是次要的方面，但也是必不可少的，是政府管理的重要一部分，主要内容是规范社会行为，恢复社会秩序。执法的部分其根本目的也还是为人民服务，还是要维护和符合人性的部分。因此，严格执法和讲人性是统一的，两者并不矛盾。那种认为要严格执法就应该践踏人性、对被执法对象实行残酷打击的看法是错误的。这样的严格执法违背了执法工作的初衷和根本目的，不但无助于社会秩序的恢复和重建，还有可能败坏人性，破坏执法机关的公信力，从而使得被执法者获得一种负面的正义感，为自己的违法行为找到依据，从而进一步违法，破坏社会正常秩序。因此，合宜的执法行为一定是人性的执法，只有将执法和人性结合起来，我们的执法工作才能取得更加积极的效果。
3、一社区搞拆迁，为宣传政策，政府用高音喇叭做宣传，半夜还在放，影响群众休息，你怎么看？
一方面，社区的拆迁工作，涉及到社区居民的切身利益，甚至是涉及到老百姓安生立命的根本，是拆迁户十分关注的利益问题，因此做好深入细致的政策宣传工作是十分必要的，只有让大家深入了解拆迁政策，才能避免拆迁过程中不必要的误解和矛盾，是的拆迁工作和谐顺利地开展。另一方面，政策宣传工作也应该注意方式方法，使用半夜放高音喇叭的方式显然是欠妥当的，广播宣传效果有限，很多人只能听到只言片语，难以全面理解，同时高音喇叭在社区中会影响社区居民的生活，即便是在白天使用也是不适宜的，更不要说在晚上，这种半夜使用高音喇叭的做法只能招来居民的反感的抵触情绪，反而不利于拆迁工作的开展。第三，正确的方法是将书面的政策文件连带解读文件逐户发放的居民手中，同时公布政策咨询热线，随时受理居民的询问，以利于拆迁户深入透彻地理解拆迁政策。
XX年5月12日上午：
1、给了郭明义的一段话关于共产党人的奉献精神的话，然后要求你就奉献精神谈谈你如何做好一个选调生？
奉献精神，是共产党人的基本价值最求之一，共产主义的理想的实现，就需要有千千万万的共产党人忘我工作、无私奉献。我们的社会主义事业之所以能有今天的大好局面，也是应为有了许许多多像郭明义这样勇于“拆下肋骨当火把” 点燃自己照亮别人的党员和干部。
对于刚刚走出校园的选调生，我们还很不成熟，对于面临的工作的艰巨性、复杂性还没有透彻的了解，在这种情况下，我们就更需要树立扎根基层、无私奉献的精神，用自己的聪明才智
2、微博，有人说：可爱的是“微”，因为他是一个很好的平台，有人说：可怕的是“博”，因为他成为一个散布谣言的平台。谈谈你的看法。
题目中所述的观点，有一定道理，但是也存在不足之处。微博是一种技术发明，本身是中性的，无所谓好坏，就像以前人们发明的千万种新事物一样。但是这种中性的发明会带来好的坏的两方面影响，汽车的发明便利了人们的出行，但是也带来了车祸，造成生命财产损失，微博也是如此，方便了人与人之间的联系，有利于信息的传播，尤其是造成了一种“自媒体”的状况，使得人们获取信息的渠道摆脱了传统媒体一元化的束缚。但是也有人利用微博传播虚假消息，污染舆论环境。这就需要我们出台类似于交通法规那样的管理措施，来兴利除弊。比如实行网络实名制就是一种杜绝网络谣言的手段。
3、单位领导让你负责考勤，如是便有很多干部电话以各种理由让你代签，对此，你怎么办？
我会这么办：代签一次十块钱，这是零售价。若果全年代签，可以打八折，但是要提前付款。用预收资金雇佣一名失业的大学毕业生，请他替我代签，我可以抽身出来继续干好我的本职工作。这样一举四得：同事解决了签字问题，大学生解决了就业问题，我解决了缺钱的问题，领导解决了面子问题。这样皆大欢喜，一派和谐社会的融融景象呈现在我们面前。啊！
XX年5月11日下午
第一题：罗曼罗兰说 最大的敌人就是没有坚定的信念 结合自己的经历谈谈
第二题：有些人抱着考选调先考再调最后升的态度。问你怎么看？
第三题：干部要下乡了解群众疾苦，你怎么开展此项工作。
XX年5月11日上午
第一题：你去基层的话，会用怎样的工作方法开展工作？
【参考思路】
1、作为选调生，在到达基层后，我会本着“从群众中来，到群众中去”的原则，怀着一颗为人民服务的心态，做好基层工作。
2、到达基层，我的首要工作，就是要第一时间了解当地的乡情镇况，了解当地选调生的大致工作流程。
3、接下来，通过向领导求真、向同事求帮、向书本求知，我要不断地改善知识结构；在与群众的交流中解决他们的具体困难，抓好重点、统筹规划。
4、最后，我会不断反思和总结自己的工作方式是否符合领导意图，是否符合群众诉求，然后力求改良自己的工作方法，希望能够成为一名不断进步的基层选调生。
第二题：李鸿忠的一句话，年轻工作者要“幼稚”不要“成熟”，你怎么看？
【参考思路】
1、李书记的这句反语说得十分精彩，它实际表达的意思是年轻工作者应当多一份真诚、执着和理想，少一份事故、算计和功利。这是对基层年轻工作者工作观念高瞻远瞩的指导。
2、首先，现在的确有一些年轻工作者由于受到浮躁社会心态的影响，加之自我目标定位不明确等原因，出现了所谓“成熟”的心态，即无论大事小事，无论工作轻重，都会斤斤计较个人得失。这样不利于自己个人长远发展；尤其对于基层公职职人员来说，还损害了政府形象，失去了群众口碑，陷入慵懒散的境地。
3、其次，执着的信念是一个年轻工作者为将来大展宏图打下的必要基础之一，有时候甚至是最核心的要素。尤其对于扎根基层的选调生，工作环境比较艰苦，工作内容比较复杂，个人成长压力较大。如果不能抱定执着的理想和坚定的信仰，很有可能半途而废或者陷于沉沦。
4、作为一名以选调生为职业理想的年轻人，必须坚定不移地加强自我信仰教育，加强自我思想觉悟，以最为本真的一面面对基层群众。
篇4：面试真题及答案
下面为您带来的是有关面试真题及答案的介绍，详情请阅读：
1、最近城市改名热，有成功有失败，你怎么看？
【思路点拨】综合分析题，最为简洁的思路是按照“是什么？为什么？怎么办？”这样的逻辑去解答。首先要说明改名热反映了什么问题以及我们对此事的态度。其次，具体分析城市改名的意义和利弊影响。最后，说明城市改名应遵循的原则。
【答案要点】
近年来流行的城市改名热，大部分是受经济利益驱使，想要通过改名塑造城市品牌，提高知名度。我认为城市改名要本着科学、谨慎的态度，衡量利弊，规范操作，不能盲目跟风。
从已经改名的城市看效果也各有不同。有些城市改名之后，能够“一改成名”，使该城市声名远播。比如大庸市改为张家界市，是以著名旅游景点作为城市名称；襄樊改名襄阳，是以历史上名气比较大的地名或人名为城市名；思茅市改为普洱市，是以著名的特产、商品命名城市，这些都是比较成功的例子。但是，一些城市改名也饱受争议，徽州市改为黄山市，黄山山名取代了徽州地名，一座历史名城给抹掉了，而且游客来到黄山市却不见黄山，因为黄山市市府所在地屯溪，离风景名胜黄山竟有70多公里之遥，有一定迷惑性，从实际效果看，这个改名是适得其反。
因此，城市改名不能头脑发热，而是要经过科学的论证后进行科学决策。地名要保持严肃性、延续性，除非是影响到民族尊严，有损政治文化的名字，其他情况尽量不要改。改名时有三点原则需要遵循：首先，保持地名相对稳定，能不改尽量不改；第二，必须更名时，应审慎地科学论证得失；第三，无论更名与否，都不能切断历史血脉。
2、学校要组织安全教育活动，让你组织,你怎么做？
【思路点拨】组织管理题，考生只要认真学习中公教材中有关组织管理类题型的相关内容，作答此类常规问题不难，但要想答的精彩却不太容易。除要掌握组织活动的一般环节外，还应根据具体题目突出细节，以体现个性化。
【答案要点】
按照准备阶段、执行阶段和总结阶段对活动的具体开展作详细说明。
准备阶段：可广泛征求同学老师的意见和建议，并参考以前类似活动的组织，完成活动策划方案，交由负责人审批。
方案内容包括不限于活动的时间、地点、人数、采取的主要形式，活动筹备组及分工负责安排，确定这次活动需要的物品和器材及资金预算工作。方案应注意学生人群的特点，在活动的安排上突出安全和有吸引力。
执行阶段：按照计划有条不紊地开展，由于是学生，注意维持活动开展过程中场内外的秩序，确保安全。
最后，为扩大活动的宣传效果，可通过各种形式例如报栏、宣传片等进行后续的宣传。
3.你和小王竞争，小王请客吃饭被举报，你被选上了，同事和领导怀疑是你做的，对你态度冷淡，你怎么办?
【思路点拨】人际关系题，此类题目的关键是阳光心态。面对领导和同事的怀疑时，要摆正心态，以工作为重，以自己的实际行动化解与同事、领导之间的矛盾。
【答案要点】
第一，要有阳光心态，要相信领导和同事究研会公正地对待自己。同时认真对待工作，以工作为重，适时适式地化解矛盾。
第二，选取恰当的时机与小王进行沟通，向小王进行解释，说明自己并没有举报的行为，争取得到小王的信任，日久见人心，我相信会取得小王的信任。
第三，与小王一起向领导说明事情经过，取得领导的信任。
第四，工作中主动加强与同事的交流，化解大家的误解，拉近彼此距离。
最后，在新的岗位上努力工作，以自己的实际行动证明自己的能力，并继续营造和谐的工作环境。
4.你和同事合作领导演讲稿，集体会议时有人指出有一部分是抄袭的，你发现是你同事负责的部分，你怎么办?
【思路点拨】情景应变题，面对这种突发情况，首先要保证领导的演讲能够顺利完成，其次分情况向有质疑的人进行解释，促使会议按照既定流程进行，最后，要有责任意识，会后向领导承认错误并以此为鉴。
【答题要点】
虽然被质疑的部分是同事所负责的，但我作为合作者，有责任也有义务保证演讲稿的质量，因此，面对大家的质疑，我也应该积极主动的同同事一起解决这个问题。
首先，我会和会议主持人进行沟通，让其确保维持会场秩序，保证领导的演讲顺利进行。
其次，与同事一起查明质疑的原因，如果可能，利用中场休息时间进行解释。假如是质疑者理解有误则向他们进行说明，假如此段材料确实与其他材料相同，则要向他们解释由于我们的失误，引用时没有进行注明，并对造成的误解表示道歉。要注意维护好领导的权威，保证会议按照既定流程正常进行。
最后，会后主动找到领导承认此次错误，并以此为鉴，杜绝此类错误的产生。
.
篇5：六级真题及答案
12月英语六级考试真题试卷
Part I Writing (30 minutes)
Directions: For this part, you are allowed 30 minutes to write an essay on the importance of having a sense of community respousibility. You should write at least 150 words but no more than 200 words.
________________________________________________________________________
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Part II Listening Comprehension (30 minutes)
说明：由于月六级考试全国共考了两套听力，本套真题听力与前2套内容相同，只是选项顺序不同，因此在本套真题中不再重复出现。
Part III Reading Comprehension (40 minutes)
Section A
Directions: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in a word bank following the passage. Read the passage through carefully before making your choices. Each choice in the bank is identified by a letter. Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the centre. You may not use any of the words in the bank more than once.
The number of devices you can talk to is multiplying -- first it was your phone, then your cat, and now you can tell your kitchen appliances what to do. But even without gadgets that understand our spoken commands, research suggests that, as bizarre is it sounds, under certain __26__ people regularly ascribe human traits to everyday objects.
Sometimes we see things as human because we are __27__ In one experiment, people who reported feeling isolated were more likely than others to attribute __28__ to various gadgets. In turn, feeling close to objects can __29__ loneliness. When college students were reminded of a time they had been __30__ in a social setting, they compensated by exaggerating their number of friends- unless they were first given tasks that caused them to interact with their phone as if it had human qualities. According to the researchers, the participants' phones __31__ substituted for real friends.
At other times, we personify products in an effort to understand them. One study found that three in four respondents yelled at their computer. Further, the more their computer gave them problems, the more likely the respondents were to report that it had its own “beliefs and __32__.”
So how do people assign trails to an object? In par, we rely on looks. On humans wide faces are __33__ with dominance. Similarly, people rated curs, clocks, and watches with wide faces as more dominant-looking than narrow-faced ones, and preferred them- especially in __34__ situations. An analysis of car sales in Germany found that cars with grilles(护栅) that were upturned like smiles sold best. The purchasers saw this __35__ as increasing a car's friendliness.
A) alleviate
B) apparently
C) arrogant
D) associated
E) circumstances
F) competitive
G) conceded
H) consciousness
I) desires
J) excluded
K) feature
L) lonely
M) separate
N) spectacularly
O) warrant
Section B
Directions: In this section, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which the information is derived. You may choose a paragraph more than once. Each paragraph is marked with a letter. Answer the questions by marking the corresponding letter on Answer Sheet 2.
Why More Farmers Are Making The Switch to Grass-Fed Meat and Dairy
A) Though he didn't come from a farming family, from a young age Tim Joseph was fascinated by the idea of living off the land. Reading magazines like The Stockman Grass Farmer and Graze, he got hooked on the idea of grass-fed agriculture. The idea that all energy and wealth comes from the sun really intrigued him. He thought the shorter the distance between the sun and the end product, the higher the profit to the farmer.
B) Joseph wanted to put this theory to the test. In , he and his wife Laura launched Maple Hill Creamery, an organic, all grass-fed yogurt company in northern New York. He quickly learned what the market has demonstrated: Demand for grass-fed products currently exceeds supply. Grass-fed beef is enjoying a 25-30% annual growth rate. Sales of grass-fed yogurt and kefir(发酵乳饮品), on the other hand, have in the last year increased by over 38%. This is in comparison with a drop of just under 1% in the total yogurt and kefir market, according to natural and organic market research company SPINS. Joseph's top priority became getting his hands on enough grass-fed milk to keep customers satisfied, since his own 64-cow herd wasn't going to suffice.
C) His first partnership was with Paul and Phyllis Amburgh, owners of the Dharma Lea farm in New York. The Amburghs, too, were true believers in grass-fed. In addition to supplying milk from their own 85-head herd, they began to help other farmers in the area convert from conventional to certified organic and grass-fed in order to enter the Maple Hill supply chain. Since , the couple has helped 125 small dairy farms convert to grass-fed, with more than 80% of those farms coming on board during the last two years.
D) All this conversion has helped Maple Hill grow 40-50% every year since it began, with no end in sight. Joseph has learned that a farmer has to have a certain mindset to successfully convert. But convincing open- minded dairy people is actually not that hard, when you look at the economics. Grass fed milk can fetch up to 2.5 times the price of conventional milk. Another factor is the squeeze that conventional dairy farmers have felt as the price of grain they feed their cows has gone up, tightening their profit margins. By replacing expensive grain feed with regenerative management practices, grass-fed farmers are insulated from jumps in the price of feed. These practices include grazing animals on grasses grown from the pastureland s natural seed bank, and fertilized by the cows' own fertilizer.
E) Champions of this type of regenerative grazing also point to its animal welfare, climate and health benefits: Grass-fed animals live longer out of confinement. Grazing herds stimulate microbial(微生物的) activity in the soil, helping to capture water and separate carbon. And grass-fed dairy and meat have been shown to be higher in certain nutrients and healthy fats.
F) In the grass-fed system, farmers are also not subject to the wildly fluctuating milk prices of the international commodity market. The unpredictability of global demand and the lag-time it takes to add more cows to a herd to meet demand can result in events like the recent cheese surplus. Going gras-fed is a safe refuge, a way for family-scale farms to stay viable. Usually a farmer will get to the point where financially, what they're doing is not working. That's when they call Maple Hill. If the farm is well managed and has enough land, and the desire to convert is sincere, a relationship can begin. Through regular regional educational meetings, a large annual meeting, individual farm visits and thousands of phone calls, the Amburghs pass on the principles of pasture management. Maple Hill signs a contract pledging to buy the farmer's milk at a guaranteed base price, plus quality premiums and incentives for higher protein, butter-fat and other solids.
G) While Maple Hill's conversion program is unusually hands-on and comprehensive, it's just one of a growing number of businesses committed to slowly changing the way America farms. Joseph calls sharing his knowledge network through peer-to-peer learning a core piece of the company's culture. Last summer, Massachusetts grass-fed beef advocate John Smith launched Big Picture Beef, a network of small grass-fed beef farms in New England and New York that is projected to bring to market 2,500 head of cattle from 125 producers this year. Early indications are that Smith will have no shortage of farm members. Since he began to informally announce the network at farming conferences and on social media, he' s received a steady stream of inquiries from interested farmers.
H) Smith says he'll provide services ranging from formal seminars to on-farm workshops on holistic(整体的) management, to one-on-one hand-holding and an almost 24/7 phone hotline for farmers who are converting. In exchange, he guarantees an above-market price for each animal and a calf-to-customer electronic ear tag ID system like that used in the European Union.
I) Though advocates portray grass fed products as a win-win situation for all, they do have downsides. Price, for one, is an issue. Joseph says his products are priced 10-20%above organic versions, but depending on the product chosen, compared to non-organic conventional yogurt, consumers could pay a premium of 30-50% or more for grass-fed. As for the meat, Smith says his grass-fed hamburger will be priced 20-25% over the conventional alternative. But a look at the prices on online grocer Fresh Direct suggests a grass-fed premium of anywhere from 35-60%.
J) And not every farmer has the option of going grass-fed. For both beef and dairy production, it requires, at least in the beginning, more pastureland. Grass-fed beef production tends to be more labor-intensive as well. But Smith counters that if you factor in the hidden cost of government corm subsidies, environment degradation, and decreased human health and animal welfare, grass-fed is the more cost-effective model. “The sun provides the lowest cost of production and the cheapest meat,” he says.
K) Another grass-fed booster spurring farmers to convert is EPIC, which makes meat-based protein bars. Founders Taylor Collins and his wife, Katie Forrest, used to be endurance athletes; now they' re advocates of grass- fed meat. Soon after launching EPIC's most successful product- the Bison Bacon Cranberry Bar- Collins and Forrest found they'd exhausted their sources for bison(北美野牛) raised exclusively on pasture. When they started researching the supply chain, they learned that only 2-3% of all bison is actually grass-fed. The rest is feed- lot confined and fed grain and corm.
L) But after General Mills bought EPIC in , Collins and Forrest suddenly had the resources they needed to expand their supply chain. So the company teamed up with Wisconsin-based rancher Northstar Bison. EPIC fronted the money for the purchase of $2.5 million worth of young bison that will be raised according to its grass- fed protocols, with a guaranteed purchase price. The message to young people who might not otherwise be able to afford to break into the business is, “'You car Purchase this S3 million piece of land here, because I'm guaranteeing you today you'll have 1,000 bison on it.' We're bringing new blood into the old, conventional farming ecosystem, which is really cool to see,” Collins explains.
36. Farmers going grass-fed are not affected by the ever-changing milk prices of the global market.
37. Over the years, Tim Joseph's partners have helped many dairy farmers to switch to grass-fed.
38. One advocate believes that many other benefits should be taken into consideration when we assess the cost-effectiveness of grass-fed farming.
39. Many dairy farmers were persuaded to switch to grass-fed when they saw its advantage in terms of profits.
40. Tim Joseph's grass-fed program is only one example of how American farming practice is changing.
41. Tim Joseph was fascinated by the notion that sunlight brings energy and wealth to mankind.
42. One problem with grass-fed products is that they are usually more expensive than conventional ones.
43. Grass-fed products have proved to be healthier and more nutritious.
44. When Tim Joseph started his business, he found grass-fed products fell short of demand.
45. A snack bar producer discovered that the supply of purely grass-fed bison meat was scarce.
Section C
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B), C) and D). You should decide on the best choice and mark the corresponding letter on Answer Sheet 2 with a single line through the centre.
Passage One
Questions 46 to 50 are based on the following passage.
Schools are not just a microcosm (缩影) of society; they mediate it too. The best seek to alleviate the external pressures on their pupils while equipping them better to understand and handle the world outside -- at once sheltering them and broadening their horizons. This is ambitious in any circumstances, and in a divided and unequal society the two ideals can clash outright(直接地).
Trips that many adults would consider the adventure of a lifetime -- treks in Bomeo, a sports tour to Barbados -- appear to have become almost routine at some state schools. Parents are being asked for thousands of pounds. Though schools cannot profit from these trips, the companies that arrange them do. Meanwhile, pupils arrive at school hungry because their families can't afford breakfast. The Child Poverty Action Group says nine out of 30 in every classroom fall below the poverty line. The discrepancy is startlingly apparent. Introducing a fundraising requirement for students does not help, as better-off children can tap up richer aunts and neighbours.
Probing the rock pools of a local beach or practising French on a language exchange can fire children's passions, boost their skills and open their eyes to life 's possibilities. Educational outings help bright but disadvantaged students to get better scores in A-level tests. In this globalised age, there is a good case for international travel, and some parents say they can manage the cost of a school trip abroad more easily than a family holiday. Even in the face of immense and mounting financial pressures, some schools have shown remarkable determination and ingenuity in ensuring that all their pupils are able to take up opportunities that may be truly life-changing. They should be applauded. Methods such as whole-school fundraising, with the proceeds(收益) pooled, can help to extend opportunities and fuel community spirit.
But 3,000 pounds trips cannot be justified when the average income for families with children is just over 30,000 pounds. Such initiatives close doors for many pupils. Some parents pull their children out of school because of expensive field trips. Even parents who can see that a trip is little more than a party or celebration may well feel guilt that their child is left behind.
The Department for Education 's guidance says schools can charge only for board and lodging if the trip is part of the syllabus, and that students receiving government aid are exempt from these costs. However, many schools seem to ignore the advice; and it does not cover the kind of glamorous, exotic trips, which are becoming increasingly common. Schools cannot be expected to bring together communities single-handed. But the least we should expect is that they do not foster divisions and exclude those who are already disadvantaged.
46. What does the author say best schools should do?
A) Prepare students to both challenge and change the divided unequal society.
B) Protect students from social pressures and enable them to face the world.
C) Motivate students to develop their physical as well as intellectual abilities.
D) Encourage students to be ambitious and help them to achieve their goals.
47. What does the author think about school field trips?
A) They enable students from different backgrounds to mix with each other.
B) They widen the gap between privileged and disadvantaged students.
C) They give the disadvantaged students a chance to see the world.
D) They only benefit students with rich relatives and neighbours.
48. What does the author suggest can help build community spirit?
A) Events aiming to improve community services.
B) Activities that help to fuel students' ingenuity.
C) Events that require mutual understanding,
D) Activities involving all students on campus.
49. What do we learn about low-income parents regarding school field trips?
A) They want their children to participate even though they don't see much benefit.
B) They don't want their kids to participate but find it hard to keep them from going.
C) They don't want their kids to miss any chance to broaden their horizons despite the cost.
D) They want their children to experience adventures but they don't want them to run risks.
50. What is the author's expectation of schools?
A) Bringing a community together with ingenuity.
B) Resolving the existing discrepancies in society.
C) Avoiding creating new gaps among students.
D) Giving poor students preferential treatment.
Passage Two
Questions 51 to 55 are based on the following passage.
Rising temperatures and overfishing in the pristine(未受污染的) waters around the Antarctic could see king penguin populations pushed to the brink of extinction by the end of the century, according to a new study. The study's report states that as global warming transforms the environment in the world's last great wilderness, 70 percent of king penguins could either disappear or be forced to find new breeding grounds.
Co-author Celine Le Bohec, from the University of Strasbourg in France, warned: “If there're no actions aimed at halting or controlling global warming, and the pace of the current human-induced changes such as climate change and overfishing stays the same, the species may soon disappear.” The findings come amid growing concern over the future of the Antarctic. Earlier this month a separate study found that a combination of climate change and industrial fishing is threatening the krill(磷虾) population in Antarctic waters, with a potentially disastrous impact on whales, seals and penguins. But today's report is the starkest warming yet of the potentially devastating impact of climate change and human exploitation on the Antarctic's delicate ecosystems.
Le Bohec said: “Unless current greenhouse gas emissions drop, 70 percent of king penguins -- 1.1 million breeding pairs -- will be forced to relocate their breeding grounds, or face extinction by 2100.” King penguins are the second-largest type of penguin and only breed on specific isolated islands in the Southern Ocean where there is no ice cover and easy access to the sea. As the ocean warms, a body of water called the Antarctic Polar Front -- an upward movement of nutrient-rich sea that supports a huge abundance of marine life -- is being pushed further south. This means that king penguins, which feed on fish and kill in this body of water, have to travel further to their feeding grounds, leaving their hungry chicks for longer. And as the distance between their breeding, grounds and their fool prows, entire colonies could be wiped out.
Le Bohec said: “The plight of the king penguin should serve as a warming about the future of the entire marine environment in the Antarctic. Penguins, like other seabirds and marine mammals, occupy higher levels in the food chain and they are what we call bio-indicators of their ecosystems.” Penguins are sensitive indicators of changes in marine ecosystems. As such, they are key species for understanding and predicting impacts of global change on Antarctic and sub-Antarctic marine ecosystems. The report found that although some king penguins may be able to relocate to new breeding grounds closer to their retreating food source, suitable new habitats would be scarce. Only a handful of islands in the Southern Ocean are suitable for sustaining large breeding colonies.
51. What will happen by 2100, according to a new study?
A) King penguins in the Antarctic will be on the verge of dying out.
B) Sea water will rise to a much higher level around the Antarctic.
C) The melting ice cover will destroy the great Antarctic wilderness.
D) The pristine waters around the Antarctic will disappear forever.
52. What do we learn from the findings of a separate study?
A) Shrinking krill population and rising temperatures could force Antarctic whales to migrate.
B) Human activities have accelerated climate change in the Antarctic region in recent years.
C) Industrial fishing and climate change could be fatal to certain Antarctic species.
D) Krill fishing in the Antarctic has worsened the pollution of the pristine waters.
53. What does the passage say about king penguins?
A) They will turn out to be the second-largest species of birds to become extinct.
B) Many of them will have to migrate to isolated islands in the Southern Ocean.
C) They feed primarily on only a few kinds of krill in the Antarctic Polar Front.
D) The majority of them may have to find new breeding grounds in the future.
54. What happens when sea levels rise in the Antarctic?
A) Many baby king penguins can't have food in time.
B) Many king penguins could no longer live on kill.
C) Whales will invade king penguins' breeding grounds.
D) Whales will have to travel long distances to find food.
55. What do we learn about the Southern Ocean?
A) The king penguins there are reluctant to leave for new breeding grounds.
B) Its conservation is key to the sustainable propagation of Antarctic species.
C) It is most likely to become the ultimate retreat for species like the king penguin.
D) Only a few of its islands can serve as luge breeding grounds for king penguins.
Part IV Translation (30 minutes)
Directions: For this part, you are allowed 30 minutes to translate a passage from Chinese into English. You should write your answer on Answer Sheet 2.
荷花(lotus flower)是中国的名花之一，深受人们喜爱。中国许多地方的湖泊和池塘都适宜荷花生长。荷花色彩鲜艳，夏日清晨绽放，夜晚闭合，花期长达两三个月，吸引来自各地的游客前往观赏。荷花具有多种功能，既能绿化水面，又能美化庭园，还可净化水质、减少污染、改善环境。荷花迎骄阳而不惧，出污泥而不染，象征纯洁、高雅，常来比喻人的高尚品德，历来是诗人画家创作的重要题材。荷花盛开的地方也是许多摄影爱好者经常光顾之地。
art Ⅰ Writing
Any community is composed of individuals. Naturally, it matters a great deal to our communities that we have a sense of responsibility towards them.
People living in the same area should be considered a group under an obligation to create a comfortable living environment for the whole community. Reaching this goal requires a sense of responsibility among all residents, which encourages them to start with small steps, such as to avoid making excessive noise that disturbs their neighbors. Moreover, a sense of collective responsibility among us students contributes to a warm and friendly atmosphere, where we respect and help each other, as well as a strong communal sense of belonging. It will ultimately be conducive to our academic and moral progress. After we graduate from college and get employed, we will find ourselves in a new community made up of colleagues. A sense of community responsibility, also known as team spirit in the workplace, will be the key to forming a united and cohesive group, where we strive towards a common objective in close cooperation with each other.
In conclusion, a sense of community responsibility is worth fostering in that it plays a significant role in living, learning and working.
Part III Reading Comprehension
Section A
26.E 27.L 28.H 29.A 30.J 31.B 32.I 33.D 34.F 35.K
Section B
36.F 37.C 38.J 39.D 40.G 41.A 42.I 43.E 44.B 45.K
Section C
46.B 47.B 48.D 49.A 50.C 51.A 52.C 53.D 54.A 55.D
Part IV Translation
The lotus flower, one of China's famous flowers, has been deeply loved by Chinese people. Lakes and ponds in many parts of China are suitable for the growth of lotus plants. The lotus flower, which is bright in color, blooms in the early morning and closes at night in summer, with the flowering lasting up to two or three months, attracting visitors from all over the country. The lotus has multiple uses, including purifying water, reducing pollution and improving the environment, as well as greening water surfaces and beautifying gardens. The flower is characterized by its abilities to tolerate intense sun exposure and emerge pure and clean from the murky water, thus symbolizing purity and elegance. So it is often used as a metaphor for a person's noble character and has been a main subject for poets and painters throughout history. Places with lotus flowers in full bloom are also frequented by many photography enthusiasts.
篇6：有关四级真题及答案
Part Ⅰ Writing
A Visit to Guangming Farm Opens Students' Eyes
Sponsored by the Student Union, a total of 30 students paid a visit to Guangming Farm, a local farm 50 kilometers away from our university on June 8, .
Guangming Farm is a state-owned farm mainly planting crops such as wheat and corn and producing milk and dairy products. During this visit, students saw the grand farmland and were deeply Impressed by the modern agricultural technology and the completely automotive operation of wheat harvest in particular. The trip culminated in a visit to a manufacturing process of dairy products. Mary, a student from the Department of Foreign Languages, said at the thought of agriculture, what occurred to her was the images of sweating peasants laboring in their field under the Sun. However, this trip totally changed her stereotype of Chinese agriculture.
The trip of fieldwork deepens college students' understanding of the rapid social development by what they have witnessed in person, and will exert an ever-lasting influence upon their future study and work.
Part Ⅱ Listening Comprehension
1. A
2. A
3. B
4. D
5. C
6. B
7. D
8. C
9. A
10. B
11. A
12. C
13. D
14. B
15. D
16. C
17. B
18. A
19. D
20. B
21. C
22. D
23. C
24. A
25. B
Part III Reading Comprehension
26-35：HAGDI NJEBK
36-45：IGDNA KHFMC
46-55：ADBAC BADDC
Part IV Translation
The lion dance has been a traditional Chinese folk art for more than years. In the lion dance, two performers share a lion costume, one moving the head and the other moving the body and tail. They skillfully cooperate to imitate the various movements of a lion. As the king of beasts, the lion symbolizes happiness and good luck, so people usually perform lion dances during the Spring Festival and other festivals. Lion dances can also be seen on other important occasions, such as store openings and wedding ceremonies, which often attract many people to watch.
篇7：英语六级真题和答案
Section A
Directions: In this section, there is a short passage with 5 questions or incomplete statements. Read the passage carefully. Then answer the questions or complete statements in the fewest possible words. Please write your answers on Answer Sheet 2.
Questions 47 to 51 are based on the following passage.
There is nothing new about TV and fashion magazines giving girls unhealthy ideas about how thin they need to be in order to be considered beautiful. What is surprising is the method psycholo gists at the University of Texas have come up with to keep girls from developing eating disorders. Their main weapon against superskinny models: a brand of civil disobedience dubbed body activism.
Since , more than 1,000 high school and college students in the U.S. have participated in the Body Project, which works by getting girls to understand how they have been buying into the notion that you have to be thin to be happy or successful. After critiquing the so-called thin ideal by writing essays and role-playing with their peers, participants are directed to come up with and execute small, nonviolent acts. They include slipping notes saying Love your body the way it is into dieting books at stores like Borders and writing letters to Mattel, makers of the impossibly proportioned Barbie doll.
According to a study in the latest issue of the Journal of Consulting and Clinical Psychology, the risk of developing eating disorders was reduced 61% among Body Project participants. And they continued to exhibit positive body-image attitudes as long as three years after completing the program, which consists, of four one-hour sessions. Such lasting effects may be due to girls realizing not only how they were being influenced but also who was benefiting from the societal pressure to be thin. These people who promote the perfect body really dont care about you at all, says Kelsey Hertel, a high school junior and Body Project veteran in Eugene, Oregon. They purposefully make you feel like less of a person so youll buy their stuff and theyll make money.
篇8：英语六级真题和答案
Section A
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A), B), C) and D), and decide which is the best answer. Then mark the corresponding letter on Answer Sheet 2 with a single line through the centre.
注意：此部分试题请在答题卡2上作答。
11.
A) The man failed to keep his promise.
B) The woman has a poor memory.
C) The man borrowed the book from the library.
D) The woman does not need the book any more.
12.
A) The woman is making too big a fuss about her condition.
B) Fatigue is a typical symptom of lack of exercise.
C) The woman should spend more time outdoors.
D) People tend to work longer hours with artificial lighting.
13.
A) The printing on her T-shirt has faded.
B) It is not in fashion to have a logo on a T-shirt.
C) She regrets having bought one of the T-shirts.
D) It is not a good idea to buy the T-shirt.
1.英语六级真题答案
2.英语六级真题及答案
3.英语六级真题作文答案
4.12月英语六级真题答案(完整版)
5.12月英语六级翻译真题及答案汇总
6.月英语六级翻译真题及答案 (汇总版)
7.206月英语六级考试真题及答案
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10.2012月英语六级真题答案解析
篇9：单片机真题及答案
1、填空（每空 2 分，共 40 分）
1、MCS-8051系列单片机字长是 8 位，有 40 根引脚，96系列字长是 16 位。单片机的特点有 体积小、价格低、功能全 。
2、8051单片机的存储器的最大特点是 指令存储器与数据存储器分开编址 ，Px并行口的地址是与 数据 存储器统一编址的，或者说属于该存储器。
3、8051最多可以有 4 个并行输入输出口，最少也可以有1个并行口，即 P1 。P3常需复用作 串行通信、外部中断、外部计数脉冲 和读写控制信号。
4、ALE信号的作用是 低8位地址锁存 。
5、8051复位后，PC= 0 H。若希望从片内存储器开始执行，EA脚应接 高 电平，PC值超过 0FFF H时，8051会自动转向片外存储器继续取指令执行。
6、8051的C/T是 加 （加或减）计数的。
7、8051的中断向量表在 3 H、0B H和13H、1BH、23H。
8、MOV A，40H 指令对于源超作数的寻址方式是 直接 寻址。
9、指令JB 0A7H，ABC的作用是 若P2口的第7位为1则跳转到ABC 。（0A7H是P2.7的地址）
10、将CY与A的第0位的非求或的指令是 ORL C，/ACC.0 ，若原A=0，执行后A= 0 。
2、已知A = 0F8H，当执行ADD A，#0A9H指令后，PSW中的OV、CY、AC、P各为多少？若是有符号数，A中的结果用十进制表示是多少？（共 5 分）
[解答] OV：0、CY：1、AC：1、P：1 A：-953、在两个8051间用模式2进行串行通信，A机并行采集外部开关的输入，然后串行传输给B机；B机接收后并行输出控制LED发光。画出连接示意图，写出完整的程序。（共 15 分）A机程序 ORG 0000H AJMP START ORG 4100H START：MOV P1,#0FFH MOV SCON,#80H AGAIN1:MOV SBUF,P1 JNB TI,$ CLR TI SJMP AGAIN1 END B机程序 ORG 0000H AJMP START ORG 4100H START：MOV SCON,#90H AGAIN1:JNB RI,$ MOV P1,SBUF CLR RI SJMP AGAIN1 END
4、将8051外部扩展2K EPROM，同时扩展16K RAM作数据存储器，采用的2716是2K的EPROM芯片，6264是8K的RAM芯片，74LS373是8位锁存器。请画出连接示意图。要求画出8051的数据、地址、ALE、PSEN、RD、WR信号；锁存器的数据入D、数据出Q、锁存控制G、OE；2716的A、数据O、片选CE、输出使能OE；6264的A、D、CE、OE、WE。最后写出各片的地址范围。（共 12 分） 数据线8根从P1直接到2716的O、两片6264的D； 地址线低8位从P0经锁存器后到各片内地址口，高8位从P2出0-2三位直接到2716的地址口， 0-4五位直接到两片6264内P2.5接一片6264的CE，经非门后接另一片6264； ALE接锁存器的G，锁存器OE接地，PSEN接2716的OE，WR接6264的WE，RD接OE。 2716：0-7FFH，6264：0-1FFFH，2000H-3FFFH 5、编写一段子程序，将二位压缩的BCD码转换为二进制数，入口、出口均是A。若是非法的BCD码，则A返回值为255。（共10分） 6、用8051输出控制8个LED从LED1到LED8、再到LED1…，每次一个LED发光，并不断循环。一个开关控制引起中断，电平触发，中断后8个LED一起闪5下，然后恢复前面的循环。画出连接示意图，写出完整的程序。(软件延时用循环5*126*200次控制)(共10分)五、SUBP：MOV R1，A ANL A， #0F0H SWAP A CJNE A, #10, NEXT1 NEXT1：JNC ERROR MOV B， #10 MUL AB XCH A， R1 ANL A， #0FH CJNE A， #10，NEXT2 NEXT2：JNC ERROR ADD A， R1 RET ERROR：MOV A，#255 RET 六、ORG 0000H LJMP START ORG 3H LJMP INT00 START：SETB EA SETB EX0 CLR IT0 MOV A， #1 AGAIN：MOV P1，A ACALL DELAY RL A SJMP AGAIN DELAY：MOV R1，#5 LOOP1：MOV R2，#200 LOOP2：MOV R3，#126 DJNZ R3，$ DJNZ R2，LOOP2 DJNZ R1，LOOP1 RET INT00：PUSH ACC PUSH 1 PUSH 2 PUSH 3 MOV R4，#5 AGAIN：MOV P1，#0FFH ACALL DELAY MOV P1，#0 ACALL DELAY DJNZ R4，AGAIN POP 3 POP 2 POP 1 POP ACC RETI END
7、简单叙述8051的C/T0的四种工作模式和串行通信的四种工作模式。（共 8 分）C/T0的模式 0：13位计数器； 1：16位计数器； 2：8位循环计数器； 3：2个独立的8位计数器 串行通信模式 0：同步移位寄存器； 1：波特率可变的8位两机异步通信； 2：波特率固定的9位可多机的异步通信； 3：波特率可变的9位可多机的异步通信。
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