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英语翻译资格考试高级口译模拟试题及讲解

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英语翻译资格考试高级口译模拟试题及讲解

篇1：英语翻译资格考试高级口译模拟试题及讲解

英语翻译资格考试高级口译模拟试题及讲解

A former Government chief scientist once told me that we should always have a Plan B ready in case Plan A doesn’t work – or doesn’t happen. He was speaking in relation to the possibility of “geo-engineering” the climate if it becomes obvious that global warming is beginning to tip irrevocably towards a potentially dangerous state.

He could only say this once he was out of office of course because the official Government view at the time – as it is now – was that “there is no Plan B” in relation to climate change, that the only conceivable way of avoiding dangerous global temperature increases in the future is to curb the production of greenhouse gas emissions now.

Geo-engineering is defined as the deliberate, large-scale in order to limit undesirable climate change, but it is seen by many as a technical fix too far. At its most outlandish, geo-engineering envisages putting giant mirrors in space to deflect incoming solar radiation, but it also includes more benign interventions, such as solar powered “artificial trees” in the desert for soaking up carbon dioxide in the air.

Despite the official view of there being no Plan B, however, last week’s fifth report by the has placed geo-engineering firmly on the agenda – even if the scientific panel rather denigrates the idea as probably unworkable and potentially dangerous. Nevertheless, for some critics of geo-engineering the mere mention of the concept in such an official and high-profile publication is enough to see red.

Indeed, the Canadian-based ETC Group of environmentalists, perceived a Russian-led conspiracy to subvert the IPCC process. Russia had insisted on the addition of geo-engineering to the report and it is Russia where many geo-engineering projects are being tested, the ETC Group claims.

Before getting carried away with the inclusion for the first time of geo-engineering in an IPCC report, it is worth pointing out that the panel emphasises the inherent flaws of the proposals to counter rising temperatures. Deflecting sunlight with artificially created white clouds over the oceans, for instance, would do nothing to prevent the acidification of the oceans and, if it had to be stopped for any reason, global surface temperatures would soon rise again even higher than before.

In short, if we rely on a technical fix to , rather than addressing the root problem, we could become addicted to the illusion that all is well when, in fact, all that we are doing is delaying the inevitable, while increasing the risk of some serious unintended consequences, which history tells us are never far away from big engineering proposals of this kind.

Take for instance the relatively small-scale geo-engineering project to divert the rivers running into the Aral Sea of the former Soviet Union. Half a century ago the Aral Sea was the fourth largest lake in the world with a thriving commercial fishery, but by it had declined to about 10 per cent of its original size, with fishing boats stranded in the middle of a toxic salt pan.

Soviet scientists diverted water from two rivers running into the Aral Sea to irrigate fields of cotton and other crops. But in the end they created a barren, dusty landscape where once there was a sea filled with wildlife. Toxins and salt blown from the Aral’s parched basement even threatened the very crops that the project was meant to generate.

So when some people talk about the possibility of “fixing” the climate with technological interventions rather than cuts in carbon dioxide emissions, let’s not forget history. Perhaps HM Government is right: there is no Plan B.

Talking of carbon dioxide, I have just returned from an interesting visit to the Czech Republic where health tourism, rather than being frowned upon, is positively encouraged.

What has this got to do with carbon dioxide, you may ask? Well one of the more curious, if not bizarre “medical” treatments you can buy is a dip in a dry bath of carbon dioxide. For 20 minutes or so you bathe everything below your waist (fully clothed) in an atmosphere of “natural” carbon dioxide pumped from underground sources.

It is said by those who sell it to cure a range of conditions and even acts like a dose of Viagra. Strictly in the interests of science I volunteered. I intend to publish my findings in a peer-reviewed scientific journal – that is if I can find one prepared to overlook my limited set of data points.

本文后附上三个题目：

1、What is geo-engineering? What are the possible international measures of geo-engineering?

2、What are the views of the critics of geo-engineering?

3、Why does the author introduce the small scale geo-engineering project?

从题目中可以看出，本文的中心词是geo-engineering，文章对geo-engineering还提出了相当的质疑，并提出可以实验小型 geo-engineering。从文章第三段开始，可以找到geo-engineering的定义。接着正好是各国可以采用的'手段和人们提出的质疑。文章后三段相熟了小型的geo-engineering。

篇2：翻译资格考试高级口译模拟试题

Crime control is a pretty complex question, the first step, of course, is deterrence to stop people from committing crime in the first place. That involves the economy. Are there enough jobs for everyone? There should be. And social structure, are there enough support system? And so on. When people are convicted, and put in prison, then the goal should be to have reform programs inside prisons. So they want person comes out, they don’t return to a life of crime. If the education program and drug treatment program have been cut, convicted criminals are not being reformed.

译文：如何控制犯罪率是一个十分复杂的问题。首先，当然要防止犯罪行为的发生。包括从经济方面来说，是否有足够的工作提供给所有人?这个是应该要保证的;从社会机构来说，是否有足够的社会保障体系?等等。而一旦人们犯了罪，被关进监狱了，那么监狱里就需要有改造计划，可以让这些人出狱之后，不再回到犯罪生涯。如果停掉教育计划和毒品治疗方案，那就无法对这些犯人就行改造了。

评析：本篇段落翻译选自春季高口的听力原文，这就暗示了广大口译考生，历年的听力原文等材料是平时训练的重要资源，平时多积累，考试的时候方可胸有成竹。

本篇段落关注的是一个常见的社会问题——如何控制犯罪率。段落给出了两点建议，一个是要防患未然;二是在对犯人实施改造计划。内容对考生来说应该并不陌生，语速也较为平缓，作为两段翻译的的第二段，在难度上是可以接受的。

本段词汇较为常见。注意deterrence，意是“威慑，制止”，这里考生也可将名词转译为动词，译为“防止犯罪行为的发生”;另外，convict这个单词意为“判…有罪”，convicted criminals指“囚犯，犯人”。

段落的句子结构较为简单。考生只需注意这个长句：When people are convicted, and put into prison, the goal should be to have reform programs inside prisons, so that when the person comes out, they don't return to a life of crime. 这个句子虽长，但只要理解语义，理清分句之间的逻辑关系，如when引导的是从句，the goal 后面的内容是主句，so that作的是目的状语。划分好结构，再按句子本身的语序进行翻译就可以了。

总体而言，本篇英译中难度适中，主题也不偏颇另类，考生在平时注意对社会问题的积累，多进行真题练习，把握好时间和心态，相信会顺利完成翻译。

篇3：翻译资格考试高级口译模拟试题

虽然导致不平等的原因很多，但我们可以大体上把它们分为三类。一类是社会条件或家庭出身，例如在中国，与出生于贫困农村的人们相比，一个出生在大城市的人通常拥有更多的收入和更好的社会处境。另外一类是自然天赋，有些人天生聪明或健壮，有些人则天生愚笨或孱弱，前者一般也会比后者拥有更多的收入并处于更好的状况。最后一类是抱负和努力程度，在其他条件相同的情况下，更有抱负和更努力的人们通常也会有更多的收入。

The causes of inequality are many and varied, and may be broadly grouped into three factors. The first is social condition or family background. In China, for example, someone born and bred in the city usually earns a higher income and enjoys better social services. The second is aptitude. The cleverer or stronger ones usually earn more and enjoy better conditions than the lesser endowed. The final one is ambition and diligence. All things being equal, someone who aims higher and works harder often earns more.

篇4：翻译资格考试高级口译模拟试题

Mass urbanization of the world’s population is an unprecedented trend worldwide. The most important reason why people are moving to cities is economic. People are moving to the cities because that’s where they can find jobs and earn money. Until the 20th century, the major source of employment, full and part-time, was farming. Now, according to recent statistics, no more than 15 percent of all jobs are connected to farming. Jobs now are being created in information technology, manufacturing and service areas, such as tourism and financing, and all of these new jobs are in or around major cities.

译文：世界人口大规模的城市化在世界范围内达到史无前例的规模。驱使人们不断涌向城市的最重要原因是经济因素。人们都涌向城市是因为在城里可以找到工作和挣钱。在20世纪以前，就业的主要途径，不管是全职还是兼职，一直都是农耕。而现在，根据最近的统计数据，只有不到15%的工作是和农业相关的。越来越多的工作产生于信息技术产业、制造业和服务行业，如旅游业和融资，而所有这些新兴工作都在大城市及其周边地区。

评析：本题是高口热点话题“城市化”，在9月的高口NTGF部分也涉及到过城市化的问题，前一题的句子翻译S2也提到了“人们搬进大城市的原因，是追求高品质的生活”，而这里主要围绕工作展开。考查词汇都在大纲范围内，像urbanization, manufacturing等都属于常见热词，考生在平时对这些词汇有所积累，翻译起来并不难。相对passage 2, 这段话稍微有点长，这也提醒考生注意平时多练习听写记笔记，熟悉常考话题，这样在考试时才能拿高分。

篇5：翻译资格考试高级口译模拟试题

American mythology loves nothing more than the reluctant hero: the man -- it is usually a man -- whose natural talents have destined him for more than obliging obscurity. George Washington, we are told, was a leader who would have preferred to have been a farmer. Thomas Jefferson, a writer. Martin Luther King, Jr., a preacher. These men were roused from lives of perfunctory achievement, our legends have it, not because they chose their own exceptionalism, but because we, the people, chose it for them. We -- seeing greatness in them that they were too humble to observe themselves -- conferred on them uncommon paths. Historical circumstance became its own call of duty, and the logic of democracy proved itself through the answer.

在美式神话中, 主角通常是那些不知不觉中成为的英雄: 一般而言,他就是一个人, 因禀赋异常, 注定此生不能默默无闻。华盛顿原本更愿意当农民,而不是领导国家; 杰弗逊, 曾立志要成为一名作家; 而马丁路德只是一名牧师.据说是公众要求他们不能敷衍塞责，埋没才华; 是我们要求这些伟人必须要振作起来，追求卓越。我们选择了他们，是因为我们看到他们的伟大，---尽管他们谦虚地认为自己并不出众— 是我们把他们推上了不寻常的人生道路。换言之，历史境遇和民主体制造就了这些英雄。

Neil Armstrong was a hero of this stripe: constitutionally humble, circumstantially noble. Nearly every obituary written for him this weekend has made a point of emphasizing his sense of privacy, his sense of humility, his sense of the ironic ordinary. Armstrong's famous line, maybe or maybe not so humanly flubbed, neatly captures the narrative: One small step for [a] man, one giant leap for mankind. And yet every aspect of Armstrong's life -- a life remembered for one act of bravery but distinguished ultimately by the bravery of banality -- made clear: On that day in 1969, he acted on our behalf, out of a sense of mission that was communal rather than personal. The reluctant hero is also the self-sacrificing hero. The reluctant hero is the charitable hero.

阿姆斯特朗就这种类型的英雄，个性谦卑的他响应时代的号召，成为人类的英雄。本周末，几乎只要是他的讣告，都会提到：阿姆斯特朗深居简出、为人谦虚，以至于让他的平凡变得具有讽刺意味。他的著名格言，传神地概括了他的壮举，他可能和所有人一样犯错：我的一小步代表了人类的一大步。人类将铭记他的勇敢，但因为他如此毫无顾忌地承认自己的平庸，让他此生并不平凡。1969年的某一天，他代表整个人类完成的使命。不情愿的英雄同时还具有勇于牺牲的精神，仁慈宽厚。

篇6：英语翻译资格考试初级口译模拟试题及答案

For university graduates， it is always not so easy to find a good job. They often wonder at the large number of employers who do not respond to their applications for jobs. They say that despite enclosing return envelopes they hear nothing at all， or at best， an impersonal note ① is sent declaring that the post for which they applied has been filled.

Applicants often have the suspicion that vacancies are taken up by friends and relatives and that advertisements are only put out for show②。 Many of them are tired of writing around③ and feel that if only they could obtain an interview with the right person their application would meet with success.

难点提示：

①无人情味的，冷淡的

②装样子

③到处写信

参考译文：

对于大学毕业生来说，找到一份好工作始终不是件那么容易的事情。他们常常弄不懂为什么那么多的雇主不答复他们的求职信。他们说虽然附上了回信的信封，他们却只字未闻，或至多收到一张不冷不热的便条，宣布他们申请的那个职位已有人填补了。

求职应聘者常常怀疑空缺是不是给朋友和亲属们占去了，怀疑广告只不过是登一登摆摆样子的。他们中的很多人厌倦了到处投求职信，他们觉得只要能够碰对人，获得一次面试的机会，他们的求职申请就会成功。

篇7：英语翻译资格考试初级口译模拟试题及答案

迄今为止，《财富》五百强中有二百多家企业在中国投资。到底，中国实际使用外资4，069亿美元。专家们认为，中国吸引外资的主要原因在于政治和社会的稳定、经济的稳步发展，一个潜力巨大的市场，在全球经济中日益重要的地位，以及不断完善的投资环境。

从80 年代小规模的试验性的①投资到近年来系统化的②投资，这一发展过程说明一个依法执法的稳定的中国增强了外国投资者的信心。《财富》杂志对在中国的外国投资者作了一次最新的调查，调查结果表明，始于1993年的跨国公司的大规模、系统化的投资到将登上一个新的高峰③。

难点提示：

①pilot

②systematic

③peak

So far， over 200 of Fortune’s top 500 companies have invested in China. By less than a 30-minute drive from the Village.

The Olympic Village will provide safe and comfortable facilities to help athletes achieve their peak performance during the Games. The Residential Quarter located in the western part of the Village consists of apartment buildings， dining halls， and other facilities. The International Quarter located in the eastern part of the Village will provide leisure facilities and cultural activities for athletes. After the Games， the Village will become a residential area.

篇8：英语翻译资格考试初级口译模拟试题及答案整合

Part A: Translate the following passages from English into Chinese(two passages, each 25 points)

Passage 1 :

Can man be credited with choosing the right path when he knows only one?Can he be congratulated for his wise decision when only one judgment is possible? If he knows nothing of vice, is he to be praised for adhering to virtue?

Wisdom consists of the deliberate exercise of judgment; knowledge comes in the discrimination between those known alternatives. Weighing these alternatives is the way of maturity. Only then does man have the strength to follow his choice without wavering, since that choice is based firmly on knowledge rather than on an uncertain, dangerously shallow foundation of ignorance.

Passage 2 :

For many years the United States and other nations used gold and silver money. Paper money was used to stand for the holding of both silver and gold. The value of silver was limited to that of gold. Fifteen ounces of silver had the same value of one ounce of gold. These values didn’t change until after 1860 when mines in the west of the United States began to produce large amounts of silver. This extra amount of silver caused its price to fall. No longer would fifteen ounces of silver buy one ounce of gold. In 1871, Germany declared that it would no longer support its paper money with silver. Instead, it would use only gold. Other countries of Europe quickly did the same.

Part B: Translate the following passages from Chinese into English ( two passages, each 25 points )

Passage 1 :

西湖位于福州市区西北的卧龙山下，最初开挖于晋代。原用于排涝灌溉。五代时，闽王在湖滨建造御花园，号称“水晶宫”。19开始辟为公园，园区也随之扩大，面积比原来增加五倍以上。如今的西湖公园，以湖心开化屿为中心，有飞虹桥、步云桥、玉带桥等，与几个湖屿相连接，构成整体。

Passage 2 : 中华考试网

知识创新

知识的生命力在于创新，只有不断地创造出新的知识和技术，才能推动经济社会的快速发展。在新的世纪里，人才、文化、教育、经济和社会管理等因素在经济和社会发展中的作用日趋重要。只有在理论、科技方面不断进行改革创新，不断有新的创造和突破，才能为经济和社会发展注入新的生机和活力。

篇9：英语翻译资格考试初级口译模拟试题及答案整合

The Asian economic crisis has put many companies on the edge. Many have been forced to change the way they do business. The old attitude that employees follow instructions and are unable to make decisions or act on their own initiative① leads to underused② people.

The key to increasing employee productivity is through effective management. Managers must recognize that getting employees involved in the solution boost morale③。 The decision making process should be pushed down the ladder. The focus of future organizations will shift to employee involvement， rather than power and control.

难点提示：

①主动地

②未充分利用的

③士气

参考译文：

亚洲金融危机使很多公司面临崩溃的边缘。很多公司被迫改变经营的方式。老一套的态度，即员工听从指挥，而不能自做主张或独断独行，常常使得员工不能人尽其才。

提高员工生产力的关键是通过有效的管理。管理者们必须认识到，让员工参与解决问题可以鼓舞士气。决策程序应该下放。未来组织机构的重心将转向员工参与，而不是权力和控制。

篇10：英语翻译资格考试初级口译模拟试题及答案整合

The “standard of living” of a country means the average person’ s② share of the goods and services which the country produces. A country’ s standard of living， therefore， depends first and foremost on its capacity to produce wealth. “Wealth” in this sense is not money， for we do not live on ② money but on things that money can buy： “goods” such as food and clothing， and “services” such as transport and entertainment.

A country’s capacity to produce wealth depends upon many factors， most of which have an effect on one another. Wealth depends to a great extent upon a country’s natural resources， such as coal， gold， and other minerals， water supply and so on. Some regions of the world are well supplied with coal and minerals， and have a fertile soil and a favorable climate; other regions possess none of them.

难点提示：

①一般人，老百姓

②靠……为生

参考译文：

任何一个国家的生活水平，指的是那个国家生产的产品和提供的服务为普通老百姓分享的情况。因此，一个国家的生活水平，首先取决于它创造财富的能力。在这个意义上，财富并不是指金钱，因为我们生存靠的不是钱，而是靠钱能买到的东西：比如食物和衣服这些“产品”，交通和娱乐这些“服务”。

一个国家创造财富的能力取决于很多因素，其中大部分因素相互作用。财富在很大程度上依赖于一个国家的自然资源，比如煤矿、金矿和其他矿物质、水源等等。世界上有些地区煤矿和矿物质的储量丰富，土壤肥沃，气候适宜，其他地区却一样都不具备。

篇11：翻译资格考试口译初级模拟试题

性别平等与妇女发展是人类追求公平、正义与平等的永恒主题，是社会文明进步的衡量尺度，是人类实现可持续发展的重要目标。

Gender equality and women’s development is a lasting theme of mankind’s pursuit of equality and justice, a scale for measuring social progress and an important goal in realizing sustainable development in our world.

中国妇女占世界妇女人口的五分之一。中国性别平等与妇女发展既体现了中国的文明进步，也是对全球平等、发展与和平的历史贡献。

Chinese women make up one fifth of the world’s total female population. Gender equality and women’s development in China not only give expression to China’s own progress, but also constitute a historical contribution made to global equality, development and peace.

过去，伴随着经济社会的快速发展，中国性别平等与妇女发展取得了举世瞩目的成就。

It is obvious to all that, in tandem with rapid economic and social development, great progress has been achieved in the promotion of gender equality and women’s development in China over the past two decades.

【In tandem with 】

In tandem with open markets and open trade, the United States led in the promotion of democracy.

美国同时引领了推动民主的努力，与开放市场和开放贸易齐头并进。

同时，中国也清醒认识到，作为世界上人口最多的发展中大国，受经济社会发展水平和历史文化等因素影响，中国的妇女发展还面临诸多新情况新问题，推进性别平等的任务仍然繁重而艰巨。

At the same time, China is highly aware that, as a developing country with the world’s largest population, and restricted by its limited level of economic and social development, it will continue tobe confronted with new situations and problems in its efforts to promote women’s development. There is still a long way to go to achieve gender equality in China, and arduous tasks remain to be tackled.

中国积极促进教育公平，调整教育结构，坚持贯彻性别平等原则，努力保障男女平等接受教育的权利和机会。

China actively promotes equality in education, adjusting the structure of education, adhering to the principle of gender equality, and working hard to guarantee equal rights and opportunities for both men and women to access education.

第六次全国人口普查显示，6岁以上人口中女性平均受教育年限达到8.4年，比前提高了1.3年，与男性的差距比10年前缩小0.2年。

The Sixth National Census showed that the average years of schooling for women over the age of six were 8.4 years in , 1.3 years more than in , and the gender gap had narrowed by 0.2 year as compared with 2000.

中国已基本形成以妇幼保健机构为核心，以基层医疗卫生机构为基础，以大中型医疗机构和相关科研教学机构为技术支撑，覆盖城乡的妇幼保健服务网络。

A network of maternal and child health services covering both urban and rural areas has taken shape in China, with maternity and child care institutions as the core, community-level health care institutionsas the foundation, and large or medium-sized medical institutions and relevant research and teaching institutions as the support.

妇女在社会文化培育、生态环境保护和家庭建设中的独特作用日益凸显。

Women are playing an increasingly prominent unique role in the fostering of social culture, protection of the ecological environment and family management.

在协调推进“四个全面”战略布局的历史进程中，中国将继续贯彻男女平等基本国策，不断健全经济、法律、行政和舆论等政策措施，依法有效保障妇女合法权益，推动性别平等与妇女发展事业取得更大成就。

In its efforts to advance the Four-Pronged Comprehensive Strategy, China will continue implementing the basic national policy of equality between men and women, constantly improve policies and measures in the fields of economy, law, administration and public opinion, safeguard women’s rights and interests in accordance with the law, and work to achieve greater success in the cause of gender equality and women’s development.

中国愿与其他国家一道，大力支持社会各界在促进性别平等与妇女发展中发挥积极作用，深化和拓展国际交流与合作，为全球平等、发展与和平作出新的贡献。

China is willing to work with other countries to encourage all social sectors to contribute to the promotion of gender equality and women’s development, to strengthen and expand international exchanges and cooperation, and to contribute further to promoting worldwide equality, development and peace.

中国积极履行性别平等与妇女发展的国际公约和文书，广泛开展妇女领域多边、双边的交流合作，加强与各国妇女组织的友好交往，注重对发展中国家妇女提供技术培训和物资援助，在推动全球性别平等与妇女发展中发挥了重要作用。

China actively implements international conventions and documentsconcerning gender equality and women’s development, takes part in international bilateral and multilateral women’s exchanges and cooperation, strengthens friendly exchanges with women organizations all over the world, and focuses on providing technical training and material assistance to women in developing countries,thus playing an important role in promoting gender equality and women’s development around the globe.

生态文明是人类文明发展到一定阶段的产物，是反映人与自然和谐程度的新型文明形态，体现了人类文明发展理念的重大进步。

An ecological civilization emerges when human society reaches a certain stage of development. As a new mode of civilization that reflects a level of harmony betweenhumans and nature, ecological civilization represents a major conceptual advance for the development of human civilization.

建设生态文明，不是要放弃工业文明，回到原始的生产生活方式，而是要以资源环境承载能力为基础，以自然规律为准则，以可持续发展、人与自然和谐为目标，建设生产发展、生活富裕、生态良好的文明社会。

Building an ecological civilization does not mean that we must abandon industrial civilization and return to a primitive way of living. Rather, it means building a civilized society with developed production, affluent standards of living, and sound ecological environments in accordance with the goals of realizing sustainable development and achieving a state of balance between humans and nature. Therefore, this is a society in which human activities are based on the carrying capacity of resources and the environment, and in which human development is governed by the objective laws of nature.

推进生态文明建设是坚持以人为本的基本要求。坚持以人为本，首先要保障好人民群众的身心健康。

Promoting ecological progress is a basic requirement of putting people first. In maintaining a commitment to putting people first, the first thing we must do is to guarantee the mental and physical wellbeing of the people.

人民群众过去“求温饱”，现在“盼环保”，希望生活的环境优美宜居，能喝上干净的水、呼吸上清新的空气、吃上安全放心的食品。

In the past, the public were concerned with having adequate shelter, warm clothes, and enough to eat; now, they have a greater demand for environmental protection. Specifically, they long for agreeable living environments, clean water, fresh air, and safe food that they can trust.

民之所望，施政所向。

The job of the government is to orient its policies towards the wishes of the people.

我们必须下大气力解决突出的环境问题，不断改善人民群众生产生活条件，以实际效果取信于民。

Therefore, we must devote major efforts to resolving prominent environmental issues,work constantly to improve the working and living conditions of the people, and continue towin the people’s trust by delivering solid results in our environmental initiatives.

我国是海洋大国，保护海洋、经略海洋不仅涉及我国发展空间，也涉及国家战略安全。

China is a major maritime nation. For this reason, the protection and management of ocean environments has a bearing not only on China’s development, but also on its national security.

当前，大气、水和土壤等突出的污染问题已经到了不治不行、刻不容缓的地步，必须重点突出、重拳出击、重典治污、力求实效。

We have come to the stage where urgent action must be taken without delay to address the serious problems of air, water, and soil pollution in China. In responding to these problems, we need to identify clear priorities, adopt striking measures, lay an emphasis onthe rectification of pollution, and strive to attain solid results.

我国不仅存在资源型缺水、工程型缺水，而且污染型缺水也较严重。

China’s water shortages are not only a result of insufficient resources and inadequate water conservancy facilities, but are also due to the effects of pollution.

生态文明建设需要全社会共同努力，良好的生态环境也为全社会所共享。

The establishment of an ecological civilization will call for widespread efforts from society as a whole, and all members of society stand to benefit from sound ecological environments.

篇12：高级会计师资格考试模拟试题（二）

资料：东方公司系境内上市的软件开发企业，计划在2003年申请配股。a公司为东方公司的子公司，东方公司拥有其90％的股权；a公司拥有b国际网络系统有限公司（以下简称b公司）100%的股权。东方公司和a公司适用的所得税税率均为33％（除所得税外，不考虑其他相关税费），东方公司除投资收益外，无其他纳税调整事项，a公司无纳税调整事项。东方公司2002年发生的有关交易或事项如下：

（1）2002年6月1日，在东方公司帮助下，a公司与ⅹ公司签订了一项软件开发协议。协议的主要内容如下：

ⅹ公司委托a公司开发甲、乙、丙三套系统软件，合同总价款为20000万元。

在项目开发过程中，a公司应严格按照ⅹ公司所提出的技术要求进行项目开发。如a公司不能按照x公司的规定或要求开发软件，由此造成的损失和责任均由a公司承担。

项目应于2003年2月1日前开发完成。项目开发过程中，如果ⅹ公司临时提出新的要求可能导致项目开发期延长，应经过双方协商确定延期事项。a公司如不能按期完成开发任务，应每口按合同总价款的0.4％向x公司支付违约金。软件开发完成后，由x公司派专人及时进行测试和验收。

项目产品以磁盘介质为主要交付方式，以线路传输为辅助交付方式。a公司对交货质量承担完全责任。

协议签订后至2002年12月31日，ⅹ公司向a公司支付合同总价款的65％；余款于a公司完成项目开发并由ⅹ公司验收合格后7个工作日内付清。如果ⅹ公司不能按期付款，每日加付合同总价款0.4％的违约金。

（2）2002年6月20日，a公司鉴于自身技术力量不足，将上述开发任务的一部分转包给b公司，所签订合同总价款为1000万元。2002年12月1日，a公司将合同价款一次性支付给b公司。

（3）2002年6月30日，a公司为上述项目开发与x公司签订了设备购买协议。根据该协议，a公司向ⅹ公司购买用于上述项目开发的设备，总价款为 2000万元。2002年7月10日，a公司收到ⅹ公司运来的上述设备，并于2002年12月25日向ⅹ公司支付上述设备款2000万元。假定该设备只能用于上述项目开发，且无净残值。

（4）与项目开发相关的其他资料如下：

至2002年12月31日，a公司收到x支付的合同总价款的65%.

2002年12月31日，经外部软件技术人员测量，该项目开发已完成70%.

a公司预计完成项目开发需发生的总成本为14000万元。

除支付b公司转包合同价款和向x公司购买设备价款以外，a公司另发生其他项目开发费用7000万元。

a公司对上述交易或事项的收入和成本作了如下确认：

（1）a公司将与ⅹ公司所签订合同的总价款20000万元确认为2002年度的劳务收入；

（2）项目开发费用通过“科技开发成本”科目归集，包括设备购置价款2000万元，支付给b公司合同总价款1000万元，其他开发费用7000万元，三项合计10000万元。2002年12月31日，将“科技开发成本”项目余额10000万元全部结转为劳务成本。

要求：

（1）判断a公司上述收入和成本的确认是否正确，如不正确，请给出正确的确认结果。

（2）请简要说明a公司原收入和成本确认结果对东方公司2002年度利润总额的影响及其金额。

「分析与提示」