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期货交易的模拟题答案

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“芙先杨”通过精心收集，向本站投稿了11篇期货交易的模拟题答案，下面是小编为大家整理后的期货交易的模拟题答案，仅供参考，喜欢可以收藏与分享哟!

期货交易的模拟题答案

篇1：期货交易的模拟题答案

期货交易的模拟题答案

1、简述期货交易的基本流程。

答：期货交易的基本流程是：开户、下单、竞价、结算、交割

2、期货市场的交易指令主要有哪些类型？

答：国际上常用的期货交易指令有：市价指令、限价指令、止损指令和取消指令。

3、计算机撮合成交的原则是什么？

答：计算机撮合成交的原则是价格优先，时间优先。

4、简述期货交易中的结算体系。

答：期货交易所的结算实行保证金制度、每日无负债制度和风险准备金制度等。期货交易结算分级、分层，交易所只对会员结算，非会员单位和个人通过其期货经纪公司会员结算。交易所对会员的结算：（1）每一交易日交易结束后交易所对每一会员的盈亏、交易手续费、交易保证金等款项进行结算。（2）会员每天应及时获取交易所提供的结算结果，做好核对工作，并将之妥善保存。（3）会员如对结算结果有异议应在第二天开市前三十分钟以书面形式通知交易所。（4）交易所在结算完成后，将会员资金的.划转数据传递给结算银行。经纪公司对客户的结算：（1）期货经纪公司对客户的结算同交易所的方法一样，即每一交易日交易结束后对每一客户的盈亏、交易手续费、交易保证金等款项进行结算。（2）期货经纪公司在闭市后向客户发出交易结算单。（3）当每日结算后客户保证金低于期货交易所规定的交易保证金水平时，期货经纪公司按照期货经纪合同约定的方式通知客户追加保证金；客户不能按时追加保证金时，期货经纪公司应当将可和部分或者全部持仓强行平仓，直至保证金余额能够维持其剩余头寸。

5、实物交割在期货中的作用是什么？

答：实物交割是促使期货价格和现货价格趋向一致的制度保证。通过实物交割，期货、现货两个市场得以实现相互联动，期货价格最终与现货价格趋于一致，是期货市场真正发挥价格晴雨表的作用。

6、简述实物交割的程序。

答：实物交割有两种，一为集中性交割，一为分散性交割。集中性交割以大连期货交易所为例：（1）最后交易日收市后，交易所按“数量取整”的原则通过计算机对交割月份持仓合约进行交割配对。配对结果一经确定，买卖双方不得变更。（2）最后交易日结算后，交易所将交割月份买持仓的交易保证金转为交割款项。（3）最后交割日上午10点之前，卖方会员须将与其交割月份合约持仓相对应的全部标准仓单和增值税发票交到交易所，买方会员须补齐与其交割月份合约持仓相应的全部货款。（4）最后交易日结算时，交易所将交割货款付给卖方会员。交易所给买方会员开具标准仓单持有凭证。分散交割以郑州交易所为例：（1）凡持有标准仓单的卖方会员均可在交割月前一个交易日至交割月最后交易日的交易期间，凭标准仓单到交易所办理标准仓单质押手续，一头寸形式释放相应的交易保证金。卖方会员必须到交易所办理撤消标准仓单质押后，方可提出交割申请。（2）交易所实行三日交割法。第一日为配对日，交易所根据卖方的交割申请，于当日收市后采取计算机直接配对的方法，为卖方会员找出持该交割月多头合约时间最长的买方会员。交割关系一经确定，买卖双方不得擅自调整或变更。第二日为通知日，买卖双方在配对日的下一交易日收市前到交易所签领交割通知单。第三日为交割日，买卖双方签领交割通知单的下一交易日为交割日，买方会员必须在交割日上午九点之前将尚欠货款划入交易所帐户，卖方会员必须在交割日上午九点之前将标准仓单持有凭证交到交易所。

篇2：综合模拟题及答案

综合模拟题及答案

Ⅰ.词汇(5分)

1.____________(Japan)come from Japan.

2.We teach ____________(they)English.

3.My cousin ____________(have)a new dictionary.

4.There are four ____________(tomato)on the table.

5.My mother often____________(buy)some nice food on weekends.

Ⅱ.选择填空(20分)

1.I don’t like ____________ thrillers ____________ playing baseball.

A. watching; or B. watching; and C. to watch; or

2.I like you, Tom. Let’s ____________ good friends.

A. do B. be C. have

3.—Who are your parents talking ____________?

—I don’t know.

A. for B. to C. on

4.Can Lily ____________ French?

A. say B. speak C. talk

5.____________! Tom. It’s 7: 00 o’clock.

A. Go to bed B. Get on C. Get up

6.Classes are over. The students are ____________ now.

A. having breakfast B. leaving school C. sitting down

7.—____________?

—It’s six o’clock.

A. What time is it B. What day is it C. How old are you

8.—Where does the man ____________?

—In a room near here.

A. come B. go C. stay

9.Football is ____________ game.

A. boys’ B. a boy’s C. boy’s

10.The teacher and the students talk ____________ English ____________ class.

A. in; in the B. in; in C. with; in the

Ⅲ.情景对话(5分)

A: Good morning. Can I help you?

B:1 I want to buy a shirt for my son.

A: The shirts are over there. This way, please.2.

B: Hmm, I like the style(样式), but I don’t like the color.

A: OK.3 How about this one?

B: That’s my son’s favourite color.4

A. 35 yuan.

B: OK.5. Here’s the money.

A: Thank you.

A. I’ll take it.

B. Let me show you another one.

C. Yes, please.

D. How much is it?

E. Do you like this shirt?

Ⅳ.句型转换(10分)

1.His family are from Japan. (对划线部分提问)

2.He likes English and math. (改一般疑问句)

3.I have some books in my backpack. (改否定句)

4.Does your father like sport? (做肯定回答)

5.The little boy goes to school at 7: 30.(对划线部分提问)

Ⅴ.动词填空(10分)

1.It ____________ (be)seven o’clock in the evening now. Mr. and Mrs Smith ____________ ____________(have)supper.

2.—What ____________ Kevin____________(do)on weekends?

—He sometimes ____________(clean)his room. Sometimes he ____________(wash)his clothes.

3.Jeff ____________(like)____________(live)in China very much. He ____________ (say) China is great.

4.Listen! The girl ____________ ____________(sing)now. She often ____________(sing)at this time of day.

Ⅵ.翻译句子(20分)

1.他是个安静的男孩，但有的时候他很有趣。

He is a ____________ boy, but ____________ he is very ____________.

2.希望她会成功的。

I ____________ ____________ successful.

3.你通常几点起床?

____________ do you usually ____________ ____________?

4.你爸爸最喜欢什么颜色?蓝色。

____________ is your father’s favourite ____________? Blue.

5.你周末看电视吗?

____________ you ____________ TV ____________ weekends?

6.李先生在日本教中文。

Mr Li ____________ ____________ in Japan.

7.我最喜欢的学科是科学。

My favourite ____________ ____________ science.

8.布朗先生是加拿大人。

Mr Brown ____________ ____________ Canada.

Ⅶ.完形填空(10分)

Dear Li Ming:

How are you? I miss(想念)you very much.

Let me 1 you something about us. My brother and I are in 2 school. We have classes 3 Monday to Friday.

4weekends, we don’t have 5 classes. We 6 many American friends now. We often play games together(一起)7school. They help us with our English. How many classes do you 8 9week? Do you like it?

Please 10me soon.

Jeany

1.A. say B. speak C. tell

2.A. different B. same C. the same

3.A. from B. on C. between

4.A. In B. On C. Between

5.A. some B. many C. any

6.A. are having B. have C. has

7.A. behind B. after C. from

8.A. teach B. play C. have

9.A. every B. the C. an

10.A. speak to B. tell C. write to

Ⅷ.阅读理解(20分)

Mr and Mrs Smith come from Sydney. They teach English in a middle school in China. They like their work. They have a son and a daughter, Jim and Sue. They are all in China now. Mr Smith can speak Chinese. He likes swimming and reading. Mrs Smith likes swimming in the afternoon and cooking. Jim and Sue like playing chess. They often play games with Chinese boys and girls.

Jim’s uncle, Green, works on a farm(在农场里)near Sydney.

He likes swimming, too. He wants to work in China. But he can’t speak Chinese. So he is still there and goes to Chinese classes every week.

1.Where are Jim and Sue from?

A. America B. Canada C. Australia

2.What does Mr Smith like? He likes ____________.

A. cooking B. reading C. playing games

3.What does Jim’s uncle like? He likes ____________.

A. reading B. playing games C. swimming

4.Where does Sue’s uncle work?

A. On a farm. B. In a school. C. In a club.

5.Who works in different countries(国家)now?

A. Mr and Mrs Smith.

B. Mr Smith and his uncle.

C. Mr Smith and his brother.

Brain is a school boy. He’s twelve. He lives in Shanghai now. He is from England. He studies in a junior middle school. He gets up at half past five every day. He has breakfast at seven after that, he goes to school with his friends. They have four classes in the morning and two in the afternoon. In the evening he does his homework at home, but he often watches TV on Saturday evening. Brain likes drawing. He joins an art club. He likes reading story books. Now he is reading an English book in his room.

1.Brain is a ____________.

A. student B. girl C. teacher

2.Brain gets up ____________every day.

A. at seven B. early C. at six

3.Brain does his homework ____________.

A. every evening B. at school C. at home

4.Brain likes ____________.

A. English and Chinese B. playing football C. drawing and reading

5.Brain has ____________ classes at school every day.

A. four B. six C. five

参考答案

Ⅰ.1.Japanese2.them3.has4.tomatoes5.buys

Ⅱ.1~5 ABBBC6~10 BACAB

Ⅲ.1~5 CEBDA

Ⅳ.1.Where are his family from?

2.Does he like English and math?

3.I don’t have any books in my backpack.

4.Yes, he does.

5.What time/When does the little boy go to school?

Ⅴ.1.is, are having2.does, do, cleans, washes3.likes, living, says4.is singing, sings

Ⅵ.1.quiet, sometimes, funny2.hope she’s3.When, get up4.What, color5.Do, watch, on6.teaches Chinese7.subject is8.is from

Ⅶ.1~5 CCABC6~10 BBCAC

Ⅷ.A)1~5 CBCACB)1~5 ABCCB

篇3：护士资格考试模拟题及答案

精选护士资格考试模拟题及答案

1.听见患者带金属音的咳嗽时应警惕(C)

A.喉炎 B.肺脓肿 C.肺癌 D.哮喘 E.左心功能不全

2.痰液有恶臭味，应考虑感染的病原菌是(C)

A. 肺炎链球菌 B.铜绿假单胞菌 C.厌氧菌 D.真菌 E.结核菌

3.呼气性呼吸困难的发生机制是(E)

A. 大气道狭窄梗阻 B.广泛性肺部病变使呼吸面积减少 C.肺组织弹性减弱 D.上呼吸道异物刺激 E.肺组织弹性减弱及小支气管痉挛性狭窄

4.慢性肺心病的主要病因是(A)

A.慢支并发阻塞性肺气肿 B.支气管哮喘 C.支气管扩张 D.重症结核 E.肺血管栓塞

5.肺气肿发生气流受阻的病因是(B)

A.大气道狭窄 B.小气道病变 C.通气/血流比例失调 D.弥散功能障碍 E.通气不足

6.呼吸衰竭最早、最突出的表现是(A)

A.呼吸困难 B.发绀 C.肺性脑病 D.血压升高 E.肾衰竭

7.浸润型肺结核的好发人群是(D)

A.儿童 B.婴幼儿 C.老年人 D.成年人 E.孕妇

8.肺结核最主要的传播途径为(D)

A.直接蔓延 B。消化道传播 C淋巴传播 D.呼吸道传播 E.血液传播

9.肺结核患者在家疗养，但痰中有菌，最简便有效地处理痰的方法是(C)

A.煮沸 B.深埋 C.焚烧 D.70%乙醇浸泡 E.50%苯酚浸泡

10.关于胸膜炎所致的胸痛描述正确的是(D)

A.位于心前区，呈压榨样痛 B.沿肋间神经呈带状分布 C.在剧咳活劳动中突然发生 D.以腋下为明显，且可因咳嗽和深呼吸而加剧 E.位于心前区，呈窒息样痛

11.肺癌中最常见的组织类型是(A)

A鳞状上皮细胞癌 B.小细胞未分化癌 C.大细胞未分化癌 D.腺癌 E.肺泡癌

12.要保证有效地气体交换，肺泡通气与肺血流灌注之比应为(D)

A.0.5 B.0.6 C.0.7 D.0.8 E.0.9

13.以下疾病可引起左心室前负荷(容量负荷)过重的`是(D)

A.高血压 B.肺动脉高压 C.主动脉瓣狭窄 D.主动脉瓣关闭不全 E.心肌梗死

14.以下关于心源性晕厥的叙述，错误的是(D)

A.由暂时性广泛脑组织缺血、缺氧引起 B.可为逆行意识丧失 C.如无脉搏，可立即叩击心前区1~2次 D.引起心源性晕厥的心律失常均为严重缓慢性心律失常 E.主动脉瓣狭窄可可引起心源性晕厥

15.促使血管紧张素I转化为血管紧张素II的物质是(A)

A.血管紧张素转化酶 B.醛固酮 C.内皮素 D.胰岛素 E.肾素

16.关于原发性高血压病因的叙述，最准确的是(E)

A.进食食盐过多 B.周围血管阻力增加 C.动脉粥样硬化 D.长期精神紧张 E.在遗传背景下多种后天因素作用所致

17.在病毒性心肌炎的病变晚期，造成心肌损伤的主要因素是(B)

A.病毒直接侵犯心肌 B.免疫反应 C.变态反应 D.病毒复制 E.病毒侵犯微血管

18.最常见的诱发和加重心力衰竭的因素是(D)

A.劳累 B.情绪激动 C.心律失常 D.呼吸道感染 E.输液过快过多

19.关于风湿性心脏病主动脉瓣狭窄引起心绞痛的发病机制，正确的是(C)

A.病变累及冠状动脉造成冠脉狭窄 B.风湿性炎症累及心包

C.左心室排出量显著降低使冠状动脉血流量减少 D.冠状动脉易激惹发生痉挛

E.主动脉瓣狭窄时，冠状动脉不易形成侧支循环

20.关于高血压的发病机制，不正确的是(E)

A.高级神经中枢功能失调在高血压发病中占主导地位

B.肾素―血管紧张素系统激活

C.去甲肾上腺素分泌增多，引起外周小血管收缩

D.胰岛素抵抗

E.迷走神经兴奋性增多

篇4：小升初英语模拟题及答案

小升初英语模拟题

一、找出画线部分读音不同的单词，并把标号填入题前括号内。(5分)

( ) 1. A. banana B. cap C. glass D. father

( ) 2. A. happy B. any C. hurry D. yellow

( ) 3. A. much B. bus C. mug D. ruler

( ) 4. A. seat B. see C. the D. evening

( ) 5. A. pen B. great C. desk D. leg

二、单词与短语。(10分)

1.写出下列词语的适当形式。(5分)

(1)long (反义词)_________ (2)hare(同音词)_____________

(3)white (反义词)________ (4)they are (缩略形式)_______________

(5)fat (反义词)________

2.英汉互译，将答案写在横线上。(5分)

(1)Sit down, please. ___________ (2)a red flag ____________

(3)How are you? _______________ (4)一只蓝色的鸟___________

(5)请打开窗户 ________________

三、句型。(10分)

1.用所给动词的适当形式填空。(5分)

(1) My name ______(be)Li Dong. I _______(be)twelve.

(2) ________(be) you her friend?

(3) Peter and Jack _______ (be) classmates.

(4) There _______ (be) many goats on the grassland.

2.单项选择。(5分)

( ) (1) Five and seven ________ twelve.

A. be B. are C. is D. am

( ) (2) -- ______ is your toy car?

-- It's on the desk.

A. Who B. What C. How D. Where

( ) (3) -- ______, please?

-- It's eight o'clock.

A. What's this B. What is the time

C. What's your name D. What about it

( ) (4) Mike is not at _______ school.

A. a B. an C. the D. /

( ) (5) - What's six _____ three?

-- It's nine.

A. but B. and C. or D. for

篇5：小升初英语模拟题及答案

小升初英语模拟题及答案

一、按要求改写单词：

1. she________(宾格) 2. country_________(复数)

3. close__________(现在分词) 4. three________(序数词)

5. China__________(形容词) 6. I _______ (名词性物主代词)

7. paper ______(复数) 8. swim ________(现在分词)

9.photo________(复数)10.mouse_______(复数)

11.mango________(复数) 12.make________(现在分词)

二、选择题：

( ) (1). I get up _______ about seven fifty -five .

A. in B. on C. at D. for

( ) (2). Why are you looking at _______like that?

A. I B. mine C. my D. me

( ) (3). I want _______ a map of China .

A. buy B. is buying C. to buy D. am buying

( ) (4). Is it a picture ______ your school ?

A. of B. to C. and D. with

( ) (5). Do you like _______ ?

A. swim B. swimming C. are swimming D. swim, too

( ) (6). The man ______ a book in his hand is my uncle .

A. and B. of C. with D. for

( ) (7). Who’s the lady ______ blue ?

A. in B. on C. at D. with

( ) (8). We usually stay _____ home ____ Saturday afternoon .

A. at…in B. at…on C. in…at D. on…on

( ) (9). A: It’s a white shirt , is it yours ? B: No, ____ is yellow .

A. I B. My C. Mine D. Me

( ) (10). ______ any men in the room ?

A. Is there B. Are there C. There aren’t D. There isn’t

( ) (11). The bed ______ the right is yours .

A. on B. in C. at D. of

( ) (12). Look at _______ picture .

A. one B. the one C. first D. the first

( ) (13). These books are my _______ .

A. students B. students’s C. students’ D. students of

( ) (14). My parents often tell me ______ your family .

A. about B. from C. for D. by

( ) (15). ______ any food in the fridge ?

A. Are there B. Is there C. Have D. Has

三、按要求改写句子，注意每条横线只填一个单词：

1. The children like the ball . (改为一般疑问句)

______ the children ________ the ball ?

2. Are these your pens ? (不改变原句意思，改写句子)

Are these ______ _________ ?

3. Please put the clothes here .(改为否定句)

________ put the clothes here, ________ .

4. They get up at six thirty .(就划线部分提问)

What _______ _________ they get up ?

四、联词成句：

1. the, read, in, don't, sun, please _________________________________

2. sisters, brothers, you, any, or, got, have? _________________________________

3. black, all, like, I, at, don’t _________________________________

4. can, do, I, for, what, you? _________________________________

5. drink, like, something, you, to, would? __________________________________

五、用所给的动词的适当形式填空：

1 . Look ! My sister _________ ( play ) with the toy cars .

2 . I _______ ( get ) up at 6:30 every morning .

3 . Do they like ________ (swim) ?

4 . Tom’s mother _______ (have) a nice jacket .

5 . Can you _______ (make ) a paper plane for me ?

篇6：小升初英语模拟题及答案

五、读单词，选出每组单词中不同类的一项。(共5小题，计5分)

( )1、A、rain B、see C、cloud D、vapour

( )2、A、soil B、seed C、sprout D、plant

( )3、A、morning B、diving C、making D、running

( )4、A、tonight B、tomorrow C、today D、traffic

( )5、A、policeman B、teach C、accountant D、singer

选择填空。(共10小题，计10分)

( )1、The traffic light is yellow. We must .

A、wait B、stop C、go

( )2、It’s Friday today. is Saturday. I’m going to skate.

A、Tomorrow B、Tonight C、Next week

( )3、Amy is going to a magazine.

A、look B、see C、read

( )4、― do you go to the USA?

― By plane.

A、What B、Where C、How

( )5、My home is far the cinema.

A、to B、from C、at

( )6、The clouds come the vapour.

A、at B、in C、from

( )7、Get at the post office, and you can see the museum.

A、on B、off C、of

( )8、Mary a snowman next week.

A、makes B、is going to make C、is making

( )9、― ?

― I’m going to buy some books

A、When are you going?

B、What are you going to buy?

C、Where are you going?

( )10、My grandpa is going to the supermarket this morning.

A、in B、on C、/

读一读，选择正确的答语。(共8小题，计8分)

( )1、Where does the vapour come from? A、I go to school on foot.

( )2、What’s your hobby? B、No, she doesn’t

( )3、What are you going to do tomorrow? C、I like diving.

( )4、How can I get to the pet shop? D、It comes from the water.

( )5、Where is the bank? E、I’m going to visit my uncle.

( )6、How do you go to school? F、It’s behind the bus stop.

( )7、Where does your sister work? G、she works in a company.

( )8、Does your mother teach you English? H、You can take the No.5 bus.

篇7：同等学力英语考试模拟题及答案

以下是同等力英语考试模拟题以及答案，需要的快来吧!

1. We ______ play on the town square when we were children.

A. are used to B. were used to C. used to D. use to

2. He ______ dangers that doesn’t exist.

A. forever imagines B. is forever imagining

C. imagines forever D. forever is imagining

3. The point is worth ______.

A. being mentioned B. mentioning C. to mention D. mentioned

4. The firm decided after a board meeting that the old machinery in the factories ______ with.

A. do away B. should be away C. should do away D. should be done away

5. I got a headache. Otherwise I ______ to the lecture.

A. would go B. would have gone C. went D. have

6. It’s high time that the girl ______ sent to school.

A. were B. was C. be D. is to be

7. They have all got up, and ______.

A. Jack has too B. so has Jack C. also has Jack D. Jack hasn’

8. Never before that night ______ the extent of my own power.

A. did I feel B. had I felt C. I had felt D. I did felt

9. This depends on the purpose ______ the electronic device is used.

A. on which B. at which C. where D. for which

10. Jackson is not ______ as you imagine.

A. so a big fool B. so big a fool C. such big a fool D. a such big fool

11. It was when he took a job in a company ______ he began to learn English.

A. when B. that C. which D. what

12. It was president of the union ______ the students elected him.

A. who B. whom C. which D. what

13. Nancy is so poor that even fifty dollars ______ a big sum to her.

A. is B. are C. add D. equal

14. Truth and honesty ______ always best policy.

A. are B. is C. have been D. be

15. They found the conditions there ______.

A. much improve B. much to improve

C. much improved D. be much improved

1. 答案：C

解析：be used to do sth. = 过去常做什么事。由于句中有一个过去时间分句，所以应该选C。题意：孩提时，我们常在市镇广场上玩耍。

2. 答案：B

解析：现在进行时可以表示某种感情色彩，如赞扬、厌恶、埋怨等。这时，句中常出现表示频率的副词，如always、forever 等。根据本题空当前后内容以及四个选择项中都包括forever 一词判断，本句含有一种埋怨的感情色彩：他总是杞人忧天。因此排除A 和C。B 和D 区别在于副词的位置。表示频率的单个副词作状语应置于助动词与行为动词之间。因此B 为正确选择。

3. 答案：B

解析：worth 后一般接动名词，且动名词主动形式可表示被动意义，因此，此题正确选择为B。

4. 答案：D

解析：do away with 作“废除、去掉”解。根据题意，机器应被处理掉，因此do away with 应为被动式，由此得出正确选择D。题意为：公司在开完董事会后决定，工厂里的旧机器应该处理掉。

5. 答案：

解析：题中otherwise 为信号词，这意味着本句为虚拟句，类似的词或词组还有without 、but for 、but that 等。题意为：我当时头痛，否则我就会去听讲座了。

6. 解析：属于It’s high time that sb. did sth. 这一句型，先确定谓语动词是过去时，再考虑语态和主谓一致的问题。

7. 答案：B

解析：注意倒装句型和连词前后的平衡表达法原则。

8. 答案：B

解析：表示否定意义的副词置于句首时，句子要求倒装。据此，可将C 和D 排除。A 和B 的区别在于时态。因为句中有时间状语before that night ，所以feel 这个动作在时间上属于“过去的过去”，动词应用过去完成时。据此，A 可排除，得出B 为正确选择。题意：在那晚之前我从未感到我的威力有多大。

9. 答案：D

解析：for a purpose 是固定搭配，意为“为了##目的”。所以从句中的关系代词which 前须有for。

10. 答案：B

解析：so … as … 和such … as… 作为连词，引导比较状语从句。如as 前为一可数名词并且有形容词修饰，so 后一般接形容词，such 后一般接不定冠词，如so big a problem, such a big problem ，据此，得出B 为正确选择。

11. 答案：B

解析：稍作分析，即可看出此题为一强调句，强调的部分为句子的状语。如强调句强调部分为状语，It’s … that … 结构中的that 不可用其他词代替。因此B 为正确选择。

12. 答案：C

解析：此题显然为一强调句，强调的部分为宾语补足语，在It is (was) that … 结构中，如强调的是名词或代词，那么that 可以用which(指物)或who 、whom (指人)代替。本题中强调的是一职位，因此可用which 代替that，C 即为正确选择。

13. 答案：A

解析：fifty dollars 虽为复数形式，但它被视作一个整体，即一笔钱，因此，谓语动词应是单数形式。因此排除B，得出A 为正确选择。C 和D 均不合题意。

14. 答案：B

解析：and 并列两个名词，如只有一个限定词或没有限定词，它们常常表示一个概念。truth and honesty 虽为两个单词，但表示一个概念，因此谓语动词用单数，A 由此可排除。C 和D 亦可轻易排除。题意为：真诚总是上策。

15. 答案：C

解析：在find sth. done 句型中，过去分词作后置定语。

篇8：成人高考英语模拟题及答案

Ⅰ. Phonetics (10 points)

Directions:

In each of the following groups of words, there are four underlined letter combinations marked A, B, C and D. Compare the underlined parts and identify the one that is different from the others in pronunciation. Mark your answer by blackening the corresponding letter on the Answer Sheet.

1.A. club B. tomb C. comb D. climb

2.A. food B. cool C. school D. flood

3.A. town B. how C. down D. snow

4.A. each B. peach C. break D. deal

5.A. hear B. fear C. dear D. wear

6.A. receive B. friend C. field D. piece

7.A. question B. notion C. exception D. vocation

8.A. exhaust B. exercise C. exam D. exact

9.A. where B. what C. whose D. white

10.A. switch B. hatch C. character D. match

Ⅱ. Vocabulary and Structure (40 points)

Directions:

There are 40 incomplete sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose one answer that best completes the sentence and blacken the corresponding letter on the Answer Sheet.

11. Today is Jenny’s wedding day. She _______ to Thomas.

A. just has got married B. has just married

C. was just married D. has just got married

12. Every officer and every soldier _______ obey the rules.

A. had to B. have to C. has to D. must have to

13. Rarely _______ so difficult a problem.

A. she could have faced with B. could have she faced with

C. she could have been faced with D. could she have been faced with

14. ______ a dog on the road, the car stopped.

A. Having seen B. On seeing C. The driver seeing D. Seeing

15. I asked my teacher _______.

A. what courses should I take B. should I take what courses

C. I should take what courses D. what courses I should take

16. Comrade Li promised to help us and he said he would come ______.

A. right away B. all att once C. all of a sudden D. all right

17. There aren’t many pandas ________ in the world today.

A. alive B. living C. lively D. lived

18. Such electron tubes ________ in a radio set are also found in a TV set.

A. that we use B. as we use C. as we use them D. that we use them

19. It _______ to me that he was jealous.

A. happened B. took C. occurred D. felt 20. One of the requirements for a fire is that the material ______ to its burning temperature.

A. were heated B. must be heated C. is heated D. be heated

21. Please ______ me at the station on time.

A. meeting B. to meet C. meet D. met

22. _______ “hello”, he reached out his hand.

A. Said B. Saying C. To say D. Say

23. People are more _______ to spend money on goods with an attractive look than those without.

A. attracted B. tempted C. persuaded D. tended

24. It was ______ he saw the doctor coming out of the emergeney room with an expression as grave as a judge _______ he realized the seriousness of his wife’s illness.

A. not until…that B. after…when C. until…then D. before…that

25. Please telephone me half an hour _______.

A. in charge B. in advance C. in time D. in front

26. Both Mary and Ellen, as well as Jan, _______ studying Chinese History.

A. are B. is C. are being D. is being

27. I’d like to _______ him to you for the job. He is a very clever and industrious boy.

A. refer B. suggest C. recommend D. propose

28. It ______ that 200 people died and over 5,000 lost their shelters after the flood.

A. reported B. reports C. has been reported D. has reported

29. He was asked to speak louder ______ all the other students in the classroom could hear him.

A. as B. so as to C. so that D. so as

30. His report on the space exploration was really ________.

A. exciting B. excited C. excitement D. excitedly

31. Your chair needs _______.

A. to repair B. repairing C. to repairing D. being repair

32. I hate to see papers _______ in pencil.

A. writing B. to write C. written D. write

33. The job made her dependent _______ her husband.

A. on B. from C. of D. to

34. This is the second time she ______ improvement on that equipment.

A. had made B. made C. is making D. has made

35. He spoke so quickly that I did not ______ what he said.

A. catch B. accept C. take D. listen

36. _______determines a good meal varies from country to country.

A. What B. That C. It D. Which

37. As the journey was a long one, he took a friend with him for ________.

A. pleasure B. entertainment C. company D. defence

38. I suggest _______ for an outgoing this Sunday.

A. us going B. we are going C. to go D. our going

39. We’ve ______ sugar. Ask him to lend us some.

A. run away with B. run down C. run off D. run out of

40. It was in 1930 _______ he became a university student.

A. when B. that C. which D. and

41. I am very _______ to you for your help.

A. grateful B. agreeable C. pleased D. thanks

42. You _______ go now. It’s very late.

A. had rather B. prefer to C. had better D. would rather

43. If I were you, I would take it easy, _______ is no need to be nervous.

A. it B. this C. there D. which

44. Why not _______ me earlier?

A. to tell B. tell C. telling D. told

45. Joe’s handwriting is ________ Mary’s.

A. more better B. as well as C. much better than D. more better than

46. The experiment _______ the discovery of a cure for cancer.

A. happened to B. led up C. resulted in D. set up

47. To produce one pound of honey, a colony of bees must fly a distance _______ to twice around the world.

A. similar B. equal C. compared D. corresponding

48. I did not mean ____ anything, but those apples looked so good I couldn’t resist ___one.

A. to eat…trying B. to eat…to trying C. eating…to try D. eating…to trying

49. I had hardly sat down _______ he stepped in.

A. when B. that C. until D. after

50. In his time he enjoyed a reputation _______.

A. as great as Mozart, if not greater than B. as great as, if not greater than, Mozart

C. as great, if not greater, as Mozart D. greater, if not as great as Mozart

篇9：成人高考英语模拟题及答案

Ⅰ. Phonetics(10 Points)

Directions:

1.A. head B. horizon C. honour D. human

2.A. city B. bicycle C. face D. climb

3.A. think B. these C. breathe D. with

4.A. ground B. country C. thousand D. found

5.A. pour B. hour C. course D. four

6.A. both B. post C. cold D. son

7.A. altogether B. talk C. always D. also

8.A. suggestion B. nation C. dictation D. satisfaction

9.A. started B. closed C. waited D. needed

10.A. rare B. fare C. scare D. are

Ⅱ.Vocabulary and Structure(40 points)

Directions:

11. _______ idea of _______ sounds much better than Clare’s.

A. The, hers B. That, her C. That, hers D. One, her

12. China is famous ________ the Great Wall.

A. about B. for C. as D. of

13. Our school ________ new facilities.

A. is equipped with B. equips with C. will be equip with D. has equip with

14. I made this myself but it was _______ who taught me.

A. he B. him C. himself D. by him

15. He had his bicycle _______ yesterday.

A. repair B. repairing C. repaired D. be repaired

16. It was a ________ room, with beautiful wall paper, waxed floor and nice furniture.

A. pleased B. pleasant C. pleasing D. preasant

17. He regretted _______the decision too hastily.

A. make B. to make C. making D. have maked

18. The professor insisted that we _______ our homework before next month.

A. handed in B. will hand in C. hand in D. must hand in

19. It ______ me of the country which we visited last summer.

A. remembers B. recalls C. reminds D. tells 20. He _______ smoking at last.

A. gave up B. gave out C. gave in D. gave off

21. John was _______ he lay down for an hour before dinner.

A. so tired as B. so tired that C. too tired that D. too tired so

22. Your answer is different ________ the teacher’s.

A. to B. at C. from D. with

23. It would be _______ a risk to leave the baby alone.

A. running B. passing C. carrying D. obeying

24. The fact _______ his health is bad is not true.

A. which B. that C. as D. what

25. These ______ did unusually well in the contest, so the judges didn’t know whom to give prize to.

A. woman singers B. women singers C. women singer D. womans singers

26. Man must stop _______ the earth’s atmosphere.

A. filling B. wasting C. polluting D. blackening

27. We can’t _______ another 100 kilometers any more.

A. have B. turn C. make D. reach

28. Is Mary ______ to join in us?

A. supposed B. exposed C. supported D. indicated

29. I want to be told all _______.

A. which happen B. which happened

C. that had happened D. that had been happened

30. We’ve all heard of Thomas Edison, _______ who invented the electric light and many other things.

A. man B. a man C. the man D. men

31. Don’t tell me such things _______ you are not certain.

A. that B. which C. those D. as

32. _______ a microscope we can see different kinds of things that are unable to be seen by our naked eyes.

A. In terms of B. In place of C. By means of D. By far

33. Jackson went to work ______ his illness.

A. besides B. even though C. in spite of D. although

34. Anybody will do, _______ he is responsible for that.

A. as far as B. so far as C. as long as D. as soon as

35. I suppose they have known about it, _______?

A. am I B. am not I C. have they D. haven’t they

36. It ______ him ten years to write that novel.

A. took B. spent C. cost D. costed

37. The students are looking forward to _______ their holidays in Japan.

A. spend B. spending C. for spend D. spent

38. They all ______ mentioning that girl.

A. avoided B. got away C. ran away D. escaped

39. Human beings should find a new _______ of energy.

A. orient B. source C. origin D. souse

40. The couch is comfortable to _______.

A. sit B. be sat C. sitted D. sit on

41. So loudly _______ that all the people in the room got a fright.

A. he shouted B. shout he C. did he shout D. he did shout

42. He is the only one of the sons in the family who ______ received high education.

A. are B. is C. have D. has

43. We think of Mr. Li ______ our good friend.

A. is B. to be C. as D. has been

44. The mountain is 1,000 feet _______ the sea level.

A. over B. higher C. above D. high

45. The road will be blocked if there _______ another snow.

A. is B. will be C. to be D. will have

46. David like country life and has decided to _______ farming.

A. get hold of B. get along with C. go in for D. go thorough

47. These children have an advantage _______ those in calculation.

A. over B. than C. to D. with

48. Shanghai has a larger population than _______ in China.

A. any city B. any other cities C. other city D. any other city

49. In some countries there are a lot of young people now need _______teeth.

A. false B. untrue C. wrong D. erroneous

50. This book costs ______ that one.

A. twice more B. twice more as C. two times more as D. twice as much as

Ⅲ. Cloze (20 points)

Directions:

For each blank in the following passage, there are four choices given below and marked A, B, C and D. Choose the one that is most suitable and mark your answer by blackening the corresponding letter on the Answer Sheet.

Smoking, which may be a pleasure for some people, is a serious source of discomfort for their fellows. _51_, medical authorities express their concern about the effect of smoking _52_ the health not only of those who smoke but also of those who do not. In fact, non-smokers who must involuntarily inhale (吸入) the air _53_ by tobacco smoke may suffer more than the smokers _54_.

Smoking is prohibited in the theatres and in halls used for showing films _55_ in laboratories _56_ there may be a fire hazard (危险). Elsewhere, it is up to your good _57_.

I am _58_ asking you to maintain “No-Smoking” in classrooms and seminar rooms.

This will prove that you have the _59_ health in mind, which is very important to a large _60_ of our students.

51.A. Still B. Further C. More D. Again

52.A. in B. to C. on D. with

53.A. polluting B. be polluted C. polluted D. to be polluted

54.A. them B. themselves C. their own D. they

55.A. and B. but C. as well as D. also

56.A. where B. which C. that D. how

57.A. feeling B. sense C. realize D. think

58.A. so B. next C. therefore D. and

59.A. non-smokers B. non-smokers’ C. non-smoker’s D. non-smoker

60.A. number B. amount C. many D. much

篇10：英语六级考试模拟题及答案

听材料，回答下列各题：

There is growing dissatisfaction toward rich people, according to a new online poll.

The poll by the China Youth Daily 26_______ sina.com has highlighted the apparent 27_______ over the country's widening income gap.

Nearly 8,000 people filled in online 28_______ last week, and when asked to use three words to describe the society's rich, the top 29_______ were “extravagant”, “greedy” and “corrupt”.

About 57 percent of those 30_______ said that “extravagant” was the best word to describe the rich, followed closely by “greedy”.

31_______ , despite their dissatisfaction, 93 percent of those polled wished they could be rich too, and that richer people should be “socially 32 _______”.

Some 33_______ percent of respondents also praised rich people for being “smart”.

Nearly 90 percent of respondents agreed that most people in society, including themselves, 33 speak up for the poor but were 34_______ to take action and actually do something for them.

The survey comes on the heels of a heated debate over comments made by renowned economist Mao Yushi, who said a couple of days ago that he was speaking for the rich and working for the poor.

A report released by the Asian Development Bank last Wednesday revealed that China's Gini coefficient-an indicator of the wealth divide-rose from 0.407 in 1993 to 0.473 in .

An earlier Chinese Academy of Social Sciences report said that the richest 10 percent of Chinese families now own more than 40 percent of all private assets, while the poorest 10 percent in the country share less than 2 percent of the total wealth.

The country's income gap is close to that of Latin America, the report which 35_______ in January said.

根据下列短与答案，填写36-45题。

Cancer is the world's top “economic killer” as well as its likely leading cause of death. Cancer costs more in 36_______ and lost life than AIDS, malaria, the flu and other diseases that spread person-to-person. Chronic diseases including cancer, heart disease and diabetes 37 _______ for more than 60 percent of deaths worldwide but less than 3 percent of public and private 38_______ for global health, said Rachel Nugent of the Center for Global Development, a Washington-based policy research group. Money shouldn't be taken away from fighting diseases that. 39_______ person-to-person, but the amount 40_______ to cancer is way out of whack (重击) with the impact it has, said Otis Brawley, the cancer society's chief medical officer.

Cancer's economic toll (损耗) was $895 billion in --equivalent to 1.5 percent of the world's gross 41 _______ product, the report says. That's in terms of disability and years of life lost--not the cost of treating the disease, which wasn't addressed in the report. Many groups have been pushing for more attention to non-infectious causes of death, and the United Nations General Assembly has set a meeting on this a year from now. Some policy experts are 42_______ it to the global initiative that led to big increases in spending on AIDS nearly a decade ago. “This needs to be discussed at the UN--how we are going to deal with this rising burden of 43_______ disease”, said Dr. Andreas Ullrich, medical officer for cancer control at WHO.

Researchers used the World Health Organization's death and disability reports, and economic data from the World Bank. They 44_______ disability-adjusted life years, which reflect the impact a disease has on how long and how 45 _______ people live.

A.productively

B.supplying

C.shifting

D.spread

E.account

F.funding

G.calculated

H.devoted

I .productivity

J.chronic

K.comparing

L. domestic

M.doubtful

N.clumsily

O.disability

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.

根据答案，回答46-55题。

Daylight Saving Time (DST)

How and When Did Daylight Saving Time Start?

A.Benjamin Franklin--of “early to bed and early to rise” fame-was apparently the first person to suggest the concept of daylight savings. While serving as U.S. ambassador to France in Paris, Franklin wrote of being awakened at 6 a.m. and realizing, to his surprise, that the sun would rise far earlier than he usually did. Imagine the resources that might be saved if be and others rose before noon and burned less midnight oil, Franklin,tongue half in cheek, wrote to a newspaper.

B.It wasn't until World War I that daylight savings were realized on a grand scale. Germany was the first state to adopt the time changes, to reduce artificial lighting and thereby save coal for the war effort. Friends and foes soon followed suit. In the U.S. a federal law standardized the yearly start and end of daylight saving time in 1918--for the states that chose to observe it.

C.During World War II the U.S. made daylight saving time mandatory (强制的) for the whole country, as a way to save wartime resources. Between February 9, 1942, and September 30, 1945, the government took it a step further. During this period daylight saving time was observed year-round, essentially making it the new standard time, if only for a few years. Many years later, the Energy Policy Act of was enacted, mandating a controversial month-long extension of daylight saving time, starting in .

Daylight Saving Time: Energy Saver or Just Time Suck?

D.In recent years several studies have suggested that daylight saving time doesn't actually save energy-and might even result in a net loss. Environmental economist Hendrik Wolff, of the University of Washington, coauthored a paper that studied Australian power-use data when parts of the country extended daylight saving time for the Sydney Olympics and others did not. The researchers found that the practice reduced lighting and electricity consumption in the evening but increased energy use in the now dark mornings--wiping out the evening gains. That's because the extra hour that daylight saving time adds in the evening is a hotter hour. “So if people get home an hour earlier in a warmer house, they turn on their air conditioning,” the University of Washington's Wolff said.

E. But other studies do show energy gains. In an October 2008 daylight saving time report to Congress, mandated by the same 2005 energy act that extended daylight saving time, the U.S. Department of Energy asserted that springing forward does save energy. Extended daylight saving time saved 1.3 terawatt (太瓦) hours of electricity. That figure suggests that daylight saving time reduces annual U.S. electricity consumption by 0.03 percent and overall energy consumption by 0.02 percent. While those percentages seem small, they could represent significant savings because of the nation's enormous total energy use.

F. What's more, savings in some regions are apparently greater than in others. California, for instance, appears to benefit most from daylight saving time--perhaps because its relatively mild weather encourages people to stay outdoors later. The Energy Department report found that daylight saving time resulted in an energy savings of one percent daily in the state.

G.But Wolff, one of many scholars who contributed to the federal report, suggested that the numbers were subject to statistical variability (变化) and shouldn't be taken as hard facts. And daylight savings' energy gains in the U.S. largely depend on your location in relation to the Mason-Dixon Line, Wolff said.“The North might be a slight winner, because the North doesn't have as much air conditioning,” he said. “But the South is a definite loser in terms of energy consumption. The South has more energy consumption under daylight saving.”

Daylight Saving Time: Healthy or Harmful?

H. For decades advocates of daylight savings have argued that, energy savings or no, daylight saving time boosts health by encouraging active lifestyles--a claim Wolff and colleagues are currently putting to the test. “In a nationwide American time-use study, we're clearly seeing that, at the time of daylight saving time extension in the spring, television watching is substantially reduced and outdoor behaviors like jogging, walking, or going to the park are substantially increased,” Wolff said. “That's remarkable, because of course the total amount of daylight in a given day is the same. ”

I. But others warn of ill effects. Till Roermeberg, a university professor in Munich (慕尼黑), Germany, said his studies show that our circadian (生理节奏的) body clocks--set by light and darkness--never adjust to gaining an “extra” hour of sunlight to the end of the day during daylight saving time.

J. One reason so many people in the developed world are chronically (长期地) overtired, he said, is that they suffer from social jet lag. “ In other words, their optimal circadian sleep periods don't accord with their actual sleep schedules. Shifting daylight from morning to evening only increases this lag, he said. ”Light doesn't do the same things to the body in the morning and the evening. More light in the morning would advance the body clock, and that would be good. But more light in the evening would even further delay the body clock. “

K.Other research hints at even more serious health risks. A 2008 study concluded that, at least in Sweden, heart attack risks go up in the days just after the spring time change. ”The most likely explanation to our findings is disturbed sleep and disruption of biological rhythms,“ One expert told National Geographic News via email. Daylight Savings' Lovers and Haters

L. With verdicts (定论) on the benefits, or costs, of daylight savings so split, it may be no surprise that the yearly time changes inspire polarized reactions. In the U.K., for instance, the Lighter Later movement--part of I0:10,a group advocating cutting carbon emissions--argues for a sort of extreme daylight savings. First, they say, move standard time forward an hour, then keep observing daylight saving time as usual--adding two hours of evening daylight to what we currently consider standard time. The folks behind Standardtime.com, on the other hand, want to abolish daylight saving time altogether, calling energy-efficiency claims ”unproven. “

M. National telephone surveys by Rasmussen Reports from spring and fall deliver the same answer.Most people just ”don't think the time change is worth the hassle (麻烦的事). “ Forty-seven percent agreed with that statement, while only 40 percent disagreed. But Seize the Daylight author David Prerau said his research on daylight saving time suggests most people are fond of it. ”1 think if you ask most people if they enjoy having an extra hour of daylight in the evening eight months a year, the response would be pretty positive.“

46、Daylight savings' energy gains might be various due to different climates.

47、Disturbed sleep and disruption of biological rhythms may be the best explanation to higher heart attack risks in the days after the spring time change.

48、A research indicated that DST might not save energy by increasing energy use in the dark mornings, though it reduced lighting and electricity consumption in the evening.

49、Germany took the lead to save wartime resources by adopting the time changes and reducing artificial lighting.

50、A university professor studied the effect of daylight saving time and sounded the alarm of its negative effects.

51、Social jet lag can partly account for people's chronic fatigue syndrome in developed countries.

52、The figure of a study in the U.S. suggested that DST could save a lot of energy nationally.

53、Supporters of daylight savings have long considered daylight saving time does good to people's health.

54、A group advocating cutting carbon emissions launches the Lighter Later movement to back a kind of extreme daylight savings.

55、A scholar contributing to a federal report suggested that the amount of saved energy had something to do with geographic position.

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.

根据下列短文，回答56-60题。

The unique human habit of taking in and employing animals--even competitors like wolves--spurred on human tool-making and language, which have both driven humanity's success, Pat Shipman says, paleoanthropologist of Penn State University. ”Wherever you go in the world, whatever ecosystem (生态系统), whatever culture, people live with animals,“ Shipman said.

For early humans, taking in and caring for animals would seem like a poor strategy for survival. ”On the face of it, you are wasting your resources. So this is a very weird behavior," Shipman said. But it's not so weird in the context something else humans were doing about 2.6 million years ago: switching from a mostly vegetarian diet to one rich in meat. This happened because humans invented stone hunting tools that enabled them to compete with other top predators. Quite a rapid and bizarre switch for any animal. So we invented the equipment, learned how to track and kill, and eventually took in animals who also knew how to hunt--like wolves and other canines. Others, like goats, cows and horses, provided milk, hair and, finally, hides and meat.

Managing all of these animals--or just tracking them--requires technology, knowledge and ways to preserve and convey information. So languages had to develop and evolve to meet the challenges. Tracking game has even been argued to be the origin of scientific inquiry, said Peter Richerson, professor emeritus (名誉退休的) in the Department of Environmental Science and Policy at the University of California, Davis. One of the signs that this happened is in petroglyphs (史前岩画) and other rock art left by ancient peoples. At first they were abstract, geometric patterns that are impossible to decipher (破译). Then they converge on one subject: animals.

There have also been genetic changes in both humans and our animals. For the animals those changes developed because human bred them for specific traits, like a cow that gives more mill or a hen that lays more eggs. But this evolutionary influence works both ways. Dogs, for instance, might have been selectively taken in by humans who shared genes for more compassion, Those humans then prospered with the dogs' help in hunting and securing their homes.

56、What do we learn from the first paragraph about animals?

A.Animals have driven humanity's success.

B.Tool-making and language are uniquely human habits.

C.Employing wolves is uniquely human habit.

D.People live with animals everywhere.

57、Why did Shipman say taking in animal is a poor strategy for survival?

A.Early humans were poor in survival resources.

B.Taking in animal was a very weird behavior.

C.Early humans didn't know how to track and kill.

D.Early humans switched from a vegetarian diet to meat.

58、Why did languages have to develop and evolve to meet the challenges?

A.Early humans should have communication in tracking game.

B.Language can enable humans to compete with other top predators.

C.Animals should understand the orders given by humans.

D.Language could give a rapid and bizarre switch for any animal.

59、What do we learn from the statement of Pat Shipman and Peter Richerson?

A.Caring for animals seemed common after people invented tools.

B.After language developed early humans learned how to track and kill.

C.Managing and tracking animals are the origin of modem science.

D.Language developed from abstract to specific because of animals.

60、What do we learn from the last paragraph?

A.Animals changes are developed by themselves.

B.Human bred animals for specific genes.

C.Evolutionary influence works on both humans and animals.

D.Genes could make the dogs help people in hunting.

篇11：注册会计师《会计》模拟题及答案

2017年注册会计师《会计》模拟题及答案

一、单项选择题

1 2013年10月1日，甲公司以一项固定资产为对价取得乙公司20%的股权，至此共持有乙公司35%的股权，能够对乙公司产生重大影响。原15%的股权为2012年1月1日取得，初始投资成本800万元，投资日乙公司可辨认净资产公允价值为4000万元，按照成本法进行后续计量。2013年10月1日，乙公司可辨认净资产公允价值为5500万元，甲公司付出的固定资产账面价值和公允价值均为950万元，则成本法调整为权益法之后，长期股权投资的账面价值为( )。

A.1750万元

B.1900万元

C.1925万元

D.1975万元

参考答案：D

参考解析:

第一次投资时点产生正商誉200(800-4000× 15%)万元，第二次投资产生负商誉150(5500×20%-950)万元，综合考虑为正商誉，因此不需要调整初始投资成本。

两个投资时点之间可辨认净资产公允价值的差额追溯调整长期股权投资的金额=(5500-4000)×15%=225(万元)，因此成本法调整为权益法之后，长期股权投资的账面价值=800+950+225=1975(万元)。

2 A公司对发出的存货采用移动加权平均法进行核算。A公司20×7年3月1日结存B材料3000公斤，每公斤实际成本为10元;3月5日和3月20日分别购入B材料9000公斤和6000公斤，每公斤实际成本分别为11元和l2元;3月10日和3月25日分别发出该材料10500公斤和6000公斤。假定不考虑其他因素。A公司在3月份发出存货的总成本为( )。

A.17625元

B.112875元

C.70500元

D.183375元

参考答案：D

参考解析:

采用移动加权平均法计算存货的发出成本如下：购入第一批存货后的平均单位成本=(3000×10+9000×11)÷(3000+9000)=10.75(元)

第一批发出存货的成本=10500×10.75=112875(元)

当时结存的存货成本=1500×10.75=16125(元)

购入第二批存货后的平均单位成本=(16125+6000×12)÷(1500+6000)=11.75(元)

第二批发出存货的成本=6000×11.75=70500(元)

当时结存的存货成本=1500× 11.75=17625(元)

本月发出存货成本合计=112875+70500=183375(元)

3 甲公司持有乙公司25%的股权，能够参与乙公司的生产经营决策。2012年底此股权的账面价值为350万元(其中成本280万元，损益调整50万元，其他权益变动20万元)，由于乙公司经营状况不佳，此股权发生减值，预计其可收回金额为300万元。2013年初甲公司将此股权以330万元的价格出售，则甲公司出售此股权形成的投资收益为( )。

A.30万元

B.50万元

C.0

D.一20万元

参考答案：B

参考解析:

甲公司出售此股权形成的投资收益=330-300+20=50(万元)，分录为：

借：银行存款330

长期股权投资减值准备50

资本公积一一其他资本公积20

贷：长期股权投资——成本280

——损益调整50

——其他权益变动20

投资收益50

4 A公司年末发现当年外购的一批原材料的20%发生毁损，经查是由于管理不善造成的，因此对相关责任人进行共计25.8万元的处罚。该批材料购入成本为2200万元，进项税额374万元，则该批毁损的材料经管理层报批之后，影响营业利润的金额为( )。

A.440万元

B.414.2万元

C.489万元

D.514.8万元

参考答案：C

参考解析:

由于该项原材料是管理不善发生的毁损，因此对应的进项税额需要转出，并且扣除相关责任人处罚金额之后的净损失记入“管理费用”，所以影响营业利润的金额=2200×20%+374× 20%-25.8=489(万元)。参考分录：

借：待处理财产损溢514.8

贷：原材料440

应交税费——应交增值税(进项税额转出)74.8

借：其他应收款25.8

贷：待处理财产损溢25.8

报经批准之后：

借：管理费用489

贷：待处理财产损溢489

5 下列资产计提减值准备时，需要计算可收回金额的是( )。

A.库存商品

B.商誉

C.交易性金融资产

D.应收账款

参考答案：B

参考解析:

选项A，计提减值准备时需要比较账面价值与可变现净值;选项C，不需要计提减值准备;选项D，需要考虑的是账面价值与预计未来现金流量现值。

6( )是指会计确认、计量和报告的空间范围。

A.会计主体

B.会计分期

C.货币计量

D.权责发生制

参考答案：A

参考解析:

会计主体是指会计确认、计量和报告的空间范围。

7 甲公司于2011年1月1日对外发行面值为4000万元的3年期公司债券，每年年末支付利息，票面利率为6%，实际发行价款为3900万元，另支付发行费用50万元，假定实际利率为8%，则期末该项应付债券应列示的金额为( )。

A.3874万元

B.3918万元

C.4050万元

D.4266万元

参考答案：B

参考解析:

该项应付债券期末摊余成本=(3900-50)×(1+8%)-4000×6%= 3918(万元)，因此期末列示的金额即为3918万元。

8 甲公司为增值税一般纳税人，适用的增值税税率为17%。于2013年3月1日对某生产用动产进行技术改造，该固定资产的账面原价为1500万元，已计提折旧500万元，未计提减值准备。为改造该固定资产发生相关支出300万元;领用自产产品一批，成本为400万元，公允价值为600万元。原固定资产上被替换部件的账面余额为600万元。假定该技术改造工程于2013年11月1日达到预定可使用状态并交付使用。则改造完成时，甲公司该项固定资产的入账价值为( )。

A.1100万元

B.1300万元

C.1500万元

D.1602万元

参考答案：B

参考解析:

甲公司该项固定资产的人账价值=(1500-500)-600×(1500-500)/1500+300+400=1300(万元)

9 甲公司存在一项资产组，账面价值为400万元，可收回金额为320万元。其中包含商誉和其他三项资产A、B、C，账面价值分别为30万元、120万元、180万元和70万元，其中A资产的预计未来现金流量现值为110万元，公允价值无法可靠计量，B资产的可收回金额为140万元，C资产预计未来现金流量和公允价值减去处置费用后的净额均无法可靠计量。则下列说法中正确的是( )。

A.商誉应确认的资产减值金额为20万元

B.A资产应确认的减值金额为16.22万元

C.B资产应确认的减值金额为28.8万元

D.C资产应确认的减值金额为9.45万元

参考答案：C

参考解析:

资产组账面价值为400万元，可收回金额为320万元，发生减值80万元，应当首先冲减商誉金额30万元，A资产按照比例分摊的减值=(80-30)×120/(120+180+70)=16.22(万元)，此时A资产减值后的账面价值=120-16.22=103.78(万元)，小于A资产的预计未来现金流量现值110万元，因此A资产应确认的减值金额一120-110=10(万元)，未分摊的减值金额在B、C资产之间分摊。B资产应确认的减值金额=180/(180+70)×(400-320-30-10)=28.8(万元)，C资产应确认的减值金额=70/(180+70)×(400-320-30-10)=11.2(万元)。

10 九恒公司2012年1月1日对A公司进行投资，取得A公司80%的股权并拟长期将有。九恒公司为取得该项投资发行股票500万股，当日每股市价12元，为发行股票发生手续费60万元，聘请甲会计师事务所出具盈利性预测报告支付会计师费用100万元。当日A公司可辨认净资产公允价值为7000万元，A公司账上仅一批存货公允价值和账面价值不相等，账面价值为600万元，公允价值为800万元，至年末出售了其中的40%，当年A公司实现的净利润为1200万元。假定不考虑其他因素，九恒公司与A公司在此之前不存在其他关联方关系。则当年年末九恒公司个别报表中针对该项长期股权投资的列报金额为( )。

A.6000万元

B.6060万元

C.6160万元

D.6896万元

参考答案：A

参考解析:

该项长期股权投资的初始投资成本=500×12=6000(万元)，由于形成企业合并，故九恒公司个别报表针对该项投资应采用成本法进行后续计量，期末该项长期股权投资列报金额为6000万元。

11 下列关于所有者权益变动表的结构及填列方法，表述错误的是( )。

A.所有者权益变动表应当以矩阵的形式列示

B.所有者权益变动表“上年金额”栏内各项数字，应根据上年度所有者权益变动表“本年金额”栏内所列数字填列

C.如果上年度所有者权益变动表规定的各个项目的名称和内容同本年度不一致，应对上年度所有者权益变动表各项目的名称和数字按本年度的规定进行调整，填人所有者权益变动表“本年金额”栏内

D.所有者权益变动表“本年金额”栏内各项数字一般应根据“实收资本(或股本)”、“资本公积”、“盈余公积”、“利润分配”、“库存股”、“以前年度损益调整”等科目的发生额分析填列

参考答案：C

参考解析:

选项C，应填入所有者权益变动表“上年金额”栏内。

12 甲公司2012年1月1日开始建造一栋办公楼，为建造该项办公楼借入一笔3年期的借款1500万元，年利率为8%，按年支付利息。甲公司于3月1日开始施工建设，并于当日支付400万元的工程款。当年其他支出情况如下：6月1日，支付800万元;11月1日，支付500万元。至2012年末，该项办公楼尚未完工。假设甲公司不存在其他借款，并且该项专门借款闲置资金用于短期投资，投资月收益率为0.5%。则甲公司2012年专门借款利息费用资本化的金额为( )。

A.76万元

B.96万元

C.100万元

D.120万元

参考答案：A

参考解析:

专门借款费用资本化期间的利息费用=1500×8%×10/12=100(万元)，资本化期间闲置资金的收益=[(1500-400)×3+(1100-800)×53×0.5%=24(万元)，因此资本化金额=100-24=76(万元)。

二、多项选择题

1.下列属于政府补助的财政拨款有( )。

A.增值税出口退税

B.鼓励企业安置职工就业而给予的奖励款项

C.拨付企业的粮食定额补贴

D.拨付企业开展研发活动的研发经费

『正确答案』BCD

『答案解析』选项A，增值税的出口退税是对出口环节的增值税部分免征增值税，同时退回出口货物前道环节所征的进项税额，即本质上是归还企业事先垫付的资金，不具备“企业从政府直接无偿取得资产”的特征，不能认定为政府补助。

2.下列有关政府补助的'表述中，正确的有( )。

A.政府以投资者身份向企业投入资本，享有企业相应的所有权，不属于政府补助

B.政府补助是指企业从政府无偿取得货币性资产或非货币性资产，政府包括各级政府及其所属机构，国际类似组织也在此范围之内

C.财政部门拨付给企业用于购建固定资产或进行技术改造的专项资金属于财政拨款

D.财政部门拨付给企业用于鼓励企业安置职工就业而给予的奖励款项属于财政拨款

『正确答案』ABCD

3.2014年1月1日，AS公司为建造2015年某环保工程向银行贷款1000万元，期限为2年，年利率为6%，2014年2月1日，AS公司向当地政府提出财政贴息申请。经审核，当地政府批准按照实际贷款额给予AS公司年利率为3%的财政贴息，共计60万元，分两次支付，2014年12月31日，支付的第一笔财政贴息资金50万元到账。2015年3月31日工程完工，支付的第二笔财政贴息资金10万元到账。该工程预计使用年限为20年。下列有关政府补助会计处理的表述，正确的有( )。

A.2014年12月31日第一笔财政贴息资金50万元计入递延收益

B.2014年12月31日第一笔财政贴息资金50万元计入营业外收入

C.2015年3月31日第二笔财政贴息资金10万元计入递延收益

D.2015年摊销递延收益2.25万元计入营业外收入

『正确答案』ACD

『答案解析』本题取得的政府补助是与资产相关的政府补助，相关的会计分录为：

①2014年12月31日收到第一笔财政贴息资金：

借：银行存款 50

贷：递延收益 50

②2015年3月31日收到第二笔财政贴息资金：

借：银行存款 10

贷：递延收益 10

③2015年摊销递延收益：

借：递延收益 (60÷20×9/12)2.25

贷：营业外收入 2.25

三、综合题

1.20×4年1月1日，甲公司递延所得税资产的账面价值为100万元，递延所得税负债的账面价值为零。20×4年12月31日，甲公司有关资产、负债的账面价值和计税基础如下：

项目名称账面价值(万元)计税基础(万元)

固定资产1200015000

无形资产9001350

可供出售金融资产50003000

预计负债6000

上表中，固定资产在初始计量时，入账价值与计税基础相同，无形资产的账面价值是当季末新增的符合资本化条件的开发支出形成的，按照税法规定对于研究开发费用形成无形资产的，按照形成无形资产成本的150%作为计税基础。假定在确定无形资产账面价值及计税基础时均不考虑当季度摊销因素。

20×4年度，甲公司实现净利润8000万元，发生广告费用1500万元，按照税法规定准予从当年应纳税所得额中扣除的金额为1000万元，其余可结转以后年度扣除。

甲公司适用的所得税税率为25%，预计能够取得足够的应纳税所得额用于抵扣可抵扣暂时性差异所得税影响，除所得税外，不考虑其他税费及其他因素影响。

【要求及答案(1)】对上述事项或项目产生的暂时性差异影响，分别说明是否应计入递延所得税负债或递延所得税资产，分别说明理由。

①固定资产项目产生暂时性差异，应计入递延所得税资产;理由：因为该固定资产的账面价值12000万元小于计税基础15000万元，形成可抵扣暂时性差异3000万元，需要确认递延所得税资产。

②无形资产虽然产生暂时性差异，但不应计入递延所得税资产或递延所得税负债;理由：因为该无形资产是由于开发支出形成的，其不属于企业合并，且初始确认时既不影响会计利润也不影响应纳税所得额，不需要确认递延所得税。

③可供出售金融资产产生暂时性差异，应计入递延所得税负债;理由：因为该资产的账面价值5000万元大于计税基础3000万元，形成应纳税暂时性差异2000万元，需要确认递延所得税负债。

④预计负债产生暂时性差异，应计入递延所得税资产;理由：因为该负债的账面价值600万元大于计税基础0，形成可抵扣暂时性差异600万元，需要确认递延所得税资产。

⑤发生的广告费产生暂时性差异，应计入需要确认递延所得税资产;理由：因为该广告费的金额为1500万元，其可税前扣除的金额为1000万元，允许未来税前扣除的金额为500万元，形成可抵扣暂时性差异500万元，需要确认递延所得税资产。

【要求及答案(2)】说明哪些暂时性差异的所得税影响应计入所有者权益。

可供出售金融资产的应纳税暂时性差异产生的所得税影响应该计入所有者权益。

【要求及答案(3)】计算甲公司20×4年度应确认的递延所得税费用。

甲公司20×4年度应确认的递延所得税费用=100-(15000-12000)×25%-(600-0)×25%-(1500-1000)×25%=-925(万元)。

2.甲公司为上市公司，2015年有关资料如下：

(1)甲公司2015年初的递延所得税资产借方余额为190万元，递延所得税负债贷方余额为10万元，具体构成项目如下：(单位：万元)

项目可抵扣暂时性差异递延所得税资产应纳税暂时性差异递延所得税负债

应收账款6015

交易性金融资产 4010

可供出售金融资产20050

预计负债8020

可税前抵扣的经营亏损420105

合计7601904010

(2)甲公司2015年度实现的利润总额为1610万元。2015年度相关交易或事项资料如下：

①年末应收账款的余额为400万元，2015年转回应收账款坏账准备20万元。根据税法规定，转回的坏账损失不计入应纳税所得额。

②年末交易性金融资产的账面价值为420万元，其中成本360万元、累计公允价值变动60万元(包含本年公允价值变动20万元)。根据税法规定，交易性金融资产公允价值变动收益不计入应纳税所得额。

③年末可供出售金融资产的账面价值为400万元，其中成本为560万元，累计公允价值变动减少其他综合收益160万元(包含本年增加其他综合收益40万元)。根据税法规定，可供出售金融资产公允价值变动金额不计入应纳税所得额。

④当年实际支付产品保修费用50万元，冲减前期确认的相关预计负债;当年又确认产品保修费用10万元，增加相关预计负债。根据税法规定，实际支付的产品保修费用允许税前扣除。但预计的产品保修费用不允许税前扣除。

⑤当年发生研究开发支出100万元，全部费用化计入当期损益。根据税法规定，计算应纳税所得额时，当年实际发生的费用化研究开发支出可以按50%加计扣除。

(3)甲公司适用的所得税税率为25%，预计未来期间适用的所得税税率不会发生变化，未来期间能够产生足够的应纳税所得额用以抵扣可抵扣暂时性差异;不考虑其他因素。

【要求及答案(1)】根据上述资料，计算甲公司2015年应纳税所得额和应交所得税的金额。

应纳税所得额=会计利润总额1610-①20-②20+④(10-50)-⑤100×50%-可税前抵扣的经营亏损420=1060(万元)

应交所得税=1060×25%=265(万元)

【要求及答案(2)】根据上述资料，计算甲公司各项目2015年末的暂时性差异金额，计算结果填列在下列表格中(单位：万元)。

项目账面价值计税基础累计可抵扣暂时性差异累计应纳税暂时性差异

应收账款36040040

交易性金融资产420360 60

可供出售金融资产400560160

预计负债40040

【要求及答案(3)】根据上述资料，编制与递延所得税资产、递延所得税负债相关的会计分录。

借：其他综合收益 10(160×25%-50=-10)

所得税费用 120

贷：递延所得税资产 130(240×25%-190=-130)

借：所得税费用 5

贷：递延所得税负债 5(60×25%-10=5)

【要求及答案(4)】根据上述资料，计算甲公司2015年应确认的所得税费用金额。

所得税费用=120+5+265=390(万元)

应交所得税=1060×25%=265(万元)

3.甲公司为高新技术企业，适用的所得税税率为15%。2015年1月1日递延所得税资产余额(全部为存货项目计提的跌价准备)为15万元;递延所得税负债余额(全部为交易性金融资产项目的公允价值变动)为7.5万元。根据税法规定自2016年1月1日起甲公司不再属于高新技术企业，同时该公司适用的所得税税率变更为25%。

该公司2015年利润总额为5000万元，涉及所得税会计的交易或事项如下：

(1)2015年1月1日，以1043.27万元自证券市场购入当日发行的一项3年期到期还本每年付息的国债。该国债票面金额为1000万元，票面年利率为6%，年实际利率为5%。甲公司将该国债作为持有至到期投资核算。税法规定，国债利息收入免交所得税。

(2)2015年1月1日，以2000万元自证券市场购入当日发行的一项5年期到期还本每年付息的公司债券。该债券票面金额为2000万元，票面年利率为5%，年实际利率为5%。甲公司将其作为持有至到期投资核算。税法规定，公司债券利息收入需要交纳所得税。

(3)2014年11月23日，甲公司购入一项管理用设备，支付购买价款等共计1500万元。12月30日，该设备经安装达到预定可使用状态。甲公司预计该设备使用年限为5年，预计净残值为零，采用年数总和法计提折旧。税法规定采用年限平均法计提折旧。假定甲公司该设备折旧年限、预计净残值，符合税法规定。

(4)2015年6月20日，甲公司因违反税收的规定被税务部门处以10万元罚款，罚款未支付。

税法规定，企业违反国家法规所支付的罚款不允许在税前扣除。

(5)2015年10月5日，甲公司自证券市场购入某股票，支付价款200万元(假定不考虑交易费用)。甲公司将该股票作为可供出售金融资产核算。12月31日，该股票的公允价值为150万元。

假定税法规定，可供出售金融资产持有期间公允价值变动金额及减值损失不计入应纳税所得额，待出售时一并计入应纳税所得额。

(6)2015年12月10日，甲公司被乙公司提起诉讼，要求其赔偿未履行合同造成的经济损失。12月31日，该诉讼尚未审结。甲公司预计很可能支出的金额为100万元。税法规定，该诉讼损失在实际发生时允许在税前扣除。

(7)2015年计提产品质量保证160万元，实际发生保修费用80万元。

(8)2015年没有发生存货跌价准备的变动。

(9)2015年没有发生交易性金融资产项目的公允价值变动。