2008.9中级
2008中级建筑工程(专业知识及专业实务)考试试题
2008中级建筑工程(专业知识及专业实务)考试试题土建工程专业技术资格考试(中级) 建筑工程专业专业知识及专业实务模拟试卷三说明:1.1-50题为选择题,应考人员都必须作答,实务题应考人员可在四道题中任选三题作答,满分150分,测试时限150分钟。
2.考生应在试卷上作答,在草稿纸上作答无效。
一、单项选择题:(1-30题,每题1.5分,共计45分。
每题只有一个正确答案,考生应将选定的答案填写在试题相应的题号内,错选不得分)1.与素商品混凝土梁相比,适量配筋的钢筋商品混凝土梁的承载力和抵抗开裂的能力()A.均提高很多B.承载力提高很多,抗裂提高不多C.抗裂提高很多,承载力提高不多D.均提高不多2.钢管商品混凝土柱与螺旋箍筋柱的主要不同点是()A.前者可不配钢筋B.施工方便C.钢管在纵向参与受压D.钢管对商品混凝土有侧向作用3.为提高梁的受弯承载力,提高钢筋级别与提高商品混凝土等级相比()A.更有效B.差些C.相当D.无法比较4.配了箍筋的梁中,b, fc, h哪个对提高抗剪强度最有效()A.h B.fc C.b D.h, b同样有效5.进行钢实腹式轴心受拉构件设计时应验算的全部内容为()A 强度B 强度与整体稳定C 强度与长细比D 强度与局部稳定6.某工人在工作中因违反操作规程受伤,应()。
A.视同为工B.认定是工伤C.不得视同工伤D.不得认定为工伤7.钢材的设计强度是根据()确定的A 极限强度B 弹性极限C 屈服强度D 条件屈服强度8.指出下列何项结论正确()A.土的重度越大,其密实程度越高B.液性指数越小,土越坚硬C.土的含水量越大,其饱和程度越高D.地下水位以下土的含水量为100%9.某工程重要性等级为二级,拟建对抗震不利地段、地形地貌较复杂、地基为膨胀土。
应按哪种等级布置勘察工作()A.甲级B.乙级C.丙级D.视场地复杂程度确定10.砖墙上有1.2m宽的门洞,门洞上设钢筋砖过梁,若过梁上墙高为1.5m,则计算过梁上墙体的重量时,应取墙高为()A.0.4m B.0.5m C.0.6m D.1.5m11.下列土的物理性质指标中,()是反映土的密实度指标。
2008年中级会计职称考试_财务管理_重点难点解析_一_
2008年中级会计职称考试《财务管理》重点难点解析(一)■田明一、利用标准差和标准离差率来衡量风险(一)标准差:标准差是反映概率分布中各种可能结果对期望值的偏离程度的一个数值。
其计算公式是:1.已知概率时:σ=ni=1"(xi-E)2×pi#2.未知概率时:σ=ni=1"(Ri-E)2÷(n-1)$标准差是以绝对数来衡量待决策方案的风险,在期望值相同的情况下,标准差越大,风险越大;相反,标准差越小,风险越小。
标准差的局限性在于它是一个绝对数,只适用于相同期望值决策方案风险程度的比较。
(二)标准离差率:标准离差率是标准差与期望值之比。
其计算公式是:V=vE×100%标准离差率是以相对数来衡量待决策方案的风险,一般情况下,标准离差率越大,风险越大;相反,标准离差率越小,风险越小。
标准离差率指标的适用范围较广,尤其适用于期望值不同的决策方案风险程度的比较。
(三)风险与收益的一般关系:必要收益率=无风险收益率+风险收益率=Rf+b×V风险价值系数b的大小取决于投资者对风险的偏好,对风险的态度越是回避,风险价值系数的值也就越大;反之则越小。
标准离差率V的大小则由该项资产的风险大小所决定。
例1:现有两个投资项目甲和乙,已知甲、乙方案的期望值分别为20%、28%,标准差分别为40%、55%。
那么()。
(单选)A.甲项目的风险程度大于乙项目的风险程度B.甲项目的风险程度小于乙项目的风险程度C.甲项目的风险程度等于乙项目的风险程度D.不能确定【答案】A【解析】标准差仅适用于期望值相同的情况,在期望值相同的情况下,标准差越大,风险越大;标准离差率适用于期望值相同或不同的情况,在期望值不同的情况下,标准离差率越大,风险越大。
2008年中级会计职称《财务管理》考试大纲于2007年11月27日公布。
经对比分析,2008年考试大纲只是在2007年大纲的基础上稍作调整,内容基本没变化。
中高级职评表填表说明
高级、一级职评表填表说明1、《评审表》填写指南(简表)说明:本表属2009年开始使用的新表,共14页,填表前要认真阅读填表说明和每页下面的说明,字迹要工整,书写要认真,同一个单位公示日期、填表日期要相同。
封面:按要求填写即可,单位写全称,现任专业技术职务和申报专业技术职务写全自称;第一页:一、基本情况:按表中要求填写,学历为函授或自考的要写清楚,现任职务要写过渡后的名称(如一级或二级)计算机模块考试若属免试要填免试。
获奖情况填写县级及县级以上各种奖励(只填任现职内的综合性奖励)。
第二页:二、个人简历:学习经历从初中填起,函授和自考也在学习经历中填写;工作经历填写工作简历情况,职务填几级教师和行政职务,若在同一单位晋升几次职务,需分开填写;进修情况:填写参加工作后的学习进修情况,包括函授、自考和比较大规模的继续教育学习活动。
第三页:三、教学情况分年度把任职以来教学情况填写清楚讲授课程名称以及其它教学任务:要填写苯人任的课程和班主任、年级组、教研组或学校负责人等工作,周课时数要和课程表一致,总时数要国家规定的课时数备注栏可以做相应说明,如:班主任课时量是否计入等;平均课时数要达到规定标准,并和课程表一致第四页:2、任职以来教学工作获奖情况:专指教学工作获奖,不含政治荣誉,若没有高等次奖励,把学校一级的也可以填上;3、任现职以来公开教学情况:写清在啥时间为哪个年级哪个科目讲的什么课程,听课的范围是啥,评价如何。
每个人每学期应该有,将县上优质课、学校公开课都可计入。
第五页:四、教学能力、水平、效果等教学评价情况:只填表任现职以来的情况,如果任现职时间长,填不下时,可填最近几年情况。
教师评价优秀率要达到市上规定标准考核结果要和年度考核相同。
学生综合评价、所在年级组或教研室意见、学校教务部门意见由学校相关部门组织填写,内容要符合晋升职称要求,印件齐全。
第六页:五、任现职以来完成教育工作情况:本表填写任现职以来从事班主任、少先队辅导员、共青团干部和年级组、教研组或学校管理等教育方面的情况,按晋升职称要求,任职期间必需要两年以上做班主任、辅导员或年级组长、教研组长的经历第七页、教科研情况:1、任现职以来发表、出版的主要论文、著作及编写教村、作品等情况:填写个人论文发表情况,按要求填写清楚,若属合的,要写清本人的位次和作用。
2008会计专业技术资格考试《中级会计实务》重点内容解析
规定 , 对投资性房地产进 行后续计 量 、 提折 旧或摊 销 ; 在减值 计 存 迹象的 , 还应按资 产减值 的有关规定进行处理 。 企业采用公允价值 模式进行后续计量 的, 不对投 资性房地产计提折 旧或进行摊销 , 应
以资产 负债表 日投资性 房地产 的公 允价值 为基础 调整其 账面 价 值 , 允价值 与原 账面价值之 间 的差 额计入 当期损益 ( 允价值 公 公 变动损益 ) 。投 资性房地产取得 的租金收入 ,确认为其他业务 收 入。 企业对投资性房地产 的计量模式一经确定 , 不得随意变更。 将 成本模式转 为公允价值模式 的, 应当作为会计政策变更处理 , 计量 模 式变更 时公允 价值 与账面价值 的差 额 , 调整 至期初 留存 收益( 未 分配利润) 。已采用公允价值模式计 量的投资性房地产 , 不得从公 允价值模式转为成本模式 。
净值低 于存货成本 的差额 , 计提存货跌价 准备 。 这里所指成本是指
支出, 应当于发生时计 入 当期损 益 ( 管理费用 ) 企业 内部研 究开 ; 发项 目开发阶段的支出 , 同时满 足有关条件 的, 才能确认为无形资 产; 无法 区分研究 阶段 和开发 阶段 的支 出, 应当在发生时全部计入 当期损益。无形资产的后续计量也应重点掌握。 第五章 投资性房 地产
合同 : 持有存 货量 ≤合同订购量 , 品合同价格作 为估计售价 ; 产 持 有存货量 >合 同订购量 , 同价格和一 般销售 价格 ( 合 超过部 分 )
作为估计售价 。 需分两部分计算 可变现净值 , 然后与成本 比较 。 出 售产 品无合 同按其销售价格作为估计售价 。( ) 2 继续加工或生产 耗用 材料 , 如生 产的产成 品可变现 净值 >成本 , 无论 材料 可变 现 净值 <成本 , 还是 材料可变现净值 >成 本 , 材料均按成本计 量 : 如 产成 品可变现 净值 <成本 , 且材料 可变现 净值 <成本 , 料按 可 材
2008年度中级会计的职称考试《财务的管理》真题-中大网校
2008年中级会计职称考试《财务管理》真题总分:100分及格:60分考试时间:120分一、单项选择题(本类题共25小题,每小题1分,共25分。
每小题备选答案中,只有一个符合题意的正确答案。
多选、错选、不选均不得分)(1)下列各项中,不属于速动资产的是()A. 应收账款B. 预付账款C. 应收票据D. 货币资金(2)下列各项中,不属于财务业绩定量评价指标的是()A. 获利能力B. 资产质量指标C. 经营增长指标D. 人力资源指标(3)企业实施了一项狭义的“资金分配”活动,由此而形成的财务关系是()A. 企业与投资者之间的财务关系B. 企业与受资者之间的财务关系C. 企业与债务人之间的财务关系D. 企业与供应商之间的财务关系(4)列各项中,能够用于协调企业所有者与企业债权人矛盾的方法是()。
A. 解聘B. 接收C. 激励D. 停止借款(5)投资者对某项资产合理要求的最低收益率,称为()。
A. 实际收益率B. 必要收益率C. 预期收益率D. 无风险收益率(6)某投资者选择资产的唯一标准是预期收益的大小,而不管风险状况如何,则该投资者属于()。
A. 风险爱好者B. 风险回避者C. 风险追求者D. 风险中立者(7)某公司拟于5年后一次还清所欠债务100 000元,假定银行利息率为10%,5年10%的年金终值系数为 6.1051,5年10%的年金现值系数为 3.7908,则应从现在起每年末等额存入银行的偿债基金为()。
A. 16379.75B. 26379.66C. 379080D. 610510(8)某上市公司预计未来5年股利高速增长,然后转为正常增长,则下列各项普通股评价模型中,最适宜于计算该公司股票价值的是()。
A. 股利固定模型B. 零成长股票模型C. 三阶段模型D. 股利固定增长模型(9)从项目投资的角度看,在计算完整工业投资项目的运营期所得税前净现金流量时,不需要考虑的因素是()。
A. 营业税金及附加B. 资本化利息C. 营业收入D. 经营成本(10)在下列方法中,不能直接用于项目计算期不相同的多个互斥方案比较决策的方法是()。
2008年会计专业技术资格(中级)经济法真题试卷(题后含答案及解析)
2008年会计专业技术资格(中级)经济法真题试卷(题后含答案及解析)题型有:1. 单项选择题 2. 多项选择题 3. 判断题 4. 简答题 5. 综合题单项选择题本类题共25小题,每小题1分,共25分。
每小题备选答案中,只有一个符合题意的正确答案。
多选、错选、不选均不得分。
1.根据证券法律制度的规定,通过证券交易所的证券交易,投资者持有发行人已发行的可转换公司债券达到一定比例时,应在该事实发生之日起3日内,向中国证监会、证券交易所作出书面报告,通知发行人并予以公告,该一定比例为( )。
A.30%B.20%C.10%D.5%正确答案:B解析:(1)股票:5%+5%;(2)可转债:20%+10%。
2.根据企业国有资产产权登记管理法律制度的规定,下列各项中,属于已取得法人资格的企业应当向原产权登记机关申办注销产权登记的情形是( )。
A.企业名称改变B.企业组织形式发生变动C.企业被依法宣告破产D.企业国有资本出资人发生变动正确答案:C解析:(1)变动产权登记的情形:①企业名称、住所或者法定代表人改变的;②企业组织形式发生变动的;③企业国有资本额发生增减变动的;④企业国有资本出资人发生变动的。
选项ABD属于应当变更登记的情形。
(2)注销产权登记的情形:①企业解散、被依法撤销或者被依法宣告破产;②企业转让全部国有资产产权或改制后不再设置国有股权的。
3.根据个人独资企业法律制度的规定,下列关于个人独资企业投资人的表述中,正确的是( )。
A.投资人只能以个人财产出资B.投资人可以是自然人、法人或其他组织C.投资人对企业债务承担无限责任D.投资人不得以土地使用权出资正确答案:C解析:(1)选项A:投资人可以个人财产出资,也可以家庭共有财产作为个人出资;(2)选项B:投资人只能是自然人,不包括法人或其他组织;(3)选项C:个人独资企业不具有法人资格,也无独立承担民事责任的能力,投资人应当对企业债务承担无限责任;(4)选项D:投资人可以用货币出资,也可以用实物、土地使用权、知识产权或者其他财产权利出资。
2008年中级会计考试会计实务(二)
第⼀章总论考试⼤纲:(⼀)掌握会计要素概念及其确认条件(⼆)掌握会计信息质量要求(三)掌握会计计量属性及其应⽤原则(四)熟悉财务报告⽬标(五)熟悉财务报告的构成(六)了解会计基本假设本章重点内容分析:⼀、会计信息质量要求 1.可⽐性 纵向可⽐:同⼀企业对于不同时期发⽣的相同或相似的交易或事项,应当采⽤⼀致的会计政策,不得随意变更。
确需变更的,应当在附注中予以说明。
横向可⽐:不同企业同⼀会计期间发⽣的相同或相似的交易或事项,应当采⽤规定的会计政策,确保会计信息⼝径⼀致、相互可⽐。
2.实质重于形式 实质重于形式要求企业应当按照交易或者事项的经济实质进⾏会计确认、计量和报告,不仅仅以交易或者事项的法律形式为依据。
下列各项,体现实质重于形式要求的有( )。
A.商品售后租回不确认商品销售收⼊ B.计提长期股权投资减值准备 C.计提固定资产折旧 D.材料按计划成本进⾏⽇常核算 E.融资租⼊固定资产视同⾃有固定资产 【答案】AE 下列各项,体现实质重于形式会计原则的有( )。
A.商品售后租回不确认商品销售收⼊ B.融资租⼊固定资产视同⾃有固定资产 C.计提固定资产折旧 D.材料按计划成本进⾏⽇常核算 【答案】AB3.谨慎性 谨慎性要求企业对交易或者事项进⾏会计确认、计量和报告应当保持应有的谨慎,不应⾼估资产或者收益、低估负债或者费⽤。
谨慎性的应⽤不允许企业设置秘密准备。
下列做法中,符合会计信息质量谨慎性要求的有( )。
A.鉴于本期经营亏损,将已达到预定可使⽤状态的⼯程借款的利息⽀出予以资本化 B.对固定资产采⽤年数总和法计提折旧 C.对本期销售的商品计提产品质量保修费⽤ D.对应收账款计提坏账准备 E.对存货期末计价采⽤按成本与可变现净值孰低法计量 【答案】BCDE 【解析】选项A,由于本期经营状况不佳⽽将已达到预定可使⽤状态的⼯程借款的利息⽀出予以资本化,属于滥⽤会计政策,故选项A是错误的。
⼆、收⼊与利得 1.收⼊:指企业在⽇常活动中形成的、会导致所有者权益增加的、与所有者投⼊资本⽆关的经济利益的总流⼊。
2008年全国会计专业中级技术资格考试.
2008年全国会计专业中级技术资格考试中级财务管理模拟试题(一)一、单项选择题1、依照利率之间的变动关系,利率可分为()。
A、固定利率和浮动利率B、市场利率和法定利率C、名义利率和实际利率D、基准利率和套算利率2、下列因素引起的风险中,投资者可以通过证券投资组合予以消减的是()。
A、宏观经济状况变化B、世界能源状况变化C、发生经济危机D、被投资企业出现经营失误3、在利率和计息期相同的条件下,以下公式中,正确的是()。
A、普通年金终值系数×普通年金现值系数=1B、普通年金终值系数×偿债基金系数=1C、普通年金终值系数×投资回收系数=1D、普通年金终值系数×预付年金现值系数=14、假设甲投资项目的净现值率为0.16,则下列说法错误的是()。
A、甲项目的净现值大于0B、甲项目的获利指数为1.16C、甲项目的内含报酬率大于设定的折现率D、甲项目的投资利润率大于要求的最低投资报酬率5、证券按其收益的决定因素不同,可分为()。
A、所有权证券和债权证券B、原生证券和衍生证券C、公募证券和私募证券D、凭证证券和有价证券6、在允许缺货的情况下,经济进货批量是使()的进货批量。
A、进货成本与储存成本之和最小B、进货费用等于储存成本C、进货费用、储存成本与短缺成本之和最小D、进货成本等于储存成本与短缺成本之和7、与长期借款筹资相比,下列属于融资租赁缺点的是()。
A、资金成本较高B、财务风险大C、税收负担重D、筹资速度慢8、成本按其习性可划分为()。
A、约束成本和酌量成本B、固定成本、变动成本和混合成本C、相关成本和无关成本D、付现成本和非付现成本9、按照剩余股利政策,假定某公司资本结构是30%的负债资金,70%的股权资金,明年计划投资600万元,今年年末股利分配时,应从税后净利中保留()万元用于投资需要。
A、180B、240C、360D、42010、弹性预算的业务量范围,应视企业或部门的业务量变化量而定。
2008年会计中级资格考试真题及答案
2008年会计中级资格考试《财务管理》试题及答案一、单项选择题(本类题共25小题,每小题1分,共25分。
每小题备选答案中,只有一个符合题意的正确答案。
请将选定的答案,按答题卡要求,用2B铅笔填涂答题卡中题号1至25信息点。
多选、错选、不选均不得分)。
1.下列各项中,不属于速动资产的是()A.应收账款B.预付账款C.应收票据D.货币资金答案:B答案解析:所谓速动资产,是指流动资产减去变现能力较差且不稳定的存货、预付账款、一年内到期的非流动资产和其他流动资产等之后的余额。
(参见教材347页)试题点评:《梦想成真-应试指南》288页多选题第5题与该题考点一致。
2.下列各项中,不属于财务业绩定量评价指标的是()A.获利能力B.资产质量指标C.经营增长指标D.人力资源指标答案:D答案解析:财务业绩定量评价指标由反映企业获利能力状况、资产质量状况、债务风险状况和经营增长状况等四方面的基本指标和修正指标构成。
(参见教材375页)试题点评:《梦想成真-经典题解》219页多选题第2题与该题考点相同;《梦想成真-经典题解》225页多选题第9题与该题考点相同;陈华亭老师在考前语音交流串讲中提到。
3.企业实施了一项狭义的“资金分配”活动,由此而形成的财务关系是()A.企业与投资者之间的财务关系B.企业与受资者之间的财务关系C.企业与债务人之间的财务关系D.企业与供应商之间的财务关系答案:A答案解析:狭义的分配仅指对企业净利润的分配。
企业与投资者之间的财务关系,主要是企业的投资者向企业投入资金,企业向其投资者支付报酬所形成的经济关系。
(参见教材第3页)试题点评:《梦想成真-应试指南》第9页单选题第5题与该题考点相同;《梦想成真-应试指南》第11页判断题第10题涉及“狭义的分配”;《梦想成真-经典题解》第14页单选题第2题与该题考点相同;陈华亭老师在考前语音交流串讲中提到。
4.下列各项中,能够用于协调企业所有者与企业债权人矛盾的方法是()。
08年中级基础知识试题及答案
2008年出版专业基础知识(中级)试题一、单项选择题(共30题,每题1分。
每题的备选项中,只有1个最符合题意)1.出版物是指精神文化成果中()、复制在一定的物质载体上、通过发行在社会上传播的作品。
A.由个人创作B.经过录入C.经过编辑加工D.经过审批2.最早出现的出版物是()。
A.期刊B.报纸C.图书D.邸报3.报纸的特点之一是()。
A.内容具有系统性和稳定性B.由众多作者的作品汇编而成C.对读者影响最大D.与期刊的主要区别是一般不再版或修订4.出版物生产过程的特点之一是()。
A.物质生产过程必须在编辑参与下才能完成B.精神生产过程由作者独立完成,其目的是为了满足人们的精神生活需要C.物质生产过程由复制单位完成,其目的是为了满足人们的物质生活需要D.精神生产过程生产出版物内容,物质生产过程形成出版物的物质形式5.出版业的产品只有作为()在市场上流通,才能实现价值。
A.艺术作品B.学术作品C.文学作品D.商品6.负责技术编辑或校对方面工作的高级专业技术职务归入编辑类,统称()。
A.高级编辑B.高级编校C.主任编辑D.副编审7.西汉末年刘向、刘歆奉命校书时创立的我国最早的书籍分类系统,将书籍分为()。
A.经、史、子、集四部B.六艺、诸子、诗赋、兵书、术数、方技六类C.经典、记传、子兵、文集、木伎、佛法、仙道七录D.礼、乐、射、御、书、数六艺8.“杀青”一词来源于制作竹简的一道工序,是指()。
A.将竹子截断B.将竹子加工成薄片C.将竹子烤干并削去竹青D.在竹片上刻出契口9.明清时期“私刻”的主要特点之一是()。
A.开始重视书商的作用B.利用私人的藏书编印丛书C.以赢利为目的D.多受官府指派10.中国共产党成立初期的机关刊物是()。
A.《新青年》B.《少年先锋》C.《红旗》D.《新生活周刊》11.某地理专业期刊为更鲜明地体现办刊宗旨,拟调整栏目的设置,进行这种变更应()。
A.由期刊主编自行决定B.按创办新期刊的规定报新闻出版总署审批C.报请省级新闻出版局批准D.向原登记的工商行政管理部门办理变更登记手续12.出版专业职业资格证书实行定期登记制度。
2008年中级会计职称考试会计实务试题(二)-中大网校
2008年中级会计职称考试会计实务试题(二)总分:100分及格:60分考试时间:180分一、单项选择题(本类题共15小题,每小题1分,共5分,每小题备选答案中,只有一个符合题意的正确答案。
请将选定的答案,多选、错选、不选均不得分)(1)某企业“应收账款”总账科目月末借方余额400万元,其中:“应收甲公司账款”明细科目借方余额350万元,“应收乙司账目”明细科目借方余额300万元,其中“预收A工厂账款”明细科目贷方余额500万元,“预收B工厂账款”明细科目借方余额200万元。
与应收账款有关的“坏账准备”明细科目贷方余额为20万元,与其他应收款有天的"坏账准备"明细科目货方余额为5万元。
该企业月末资产负债表中"应收账款"项目的金额为()万元。
A. 390B. 590C. 580D. 575(2)购入固定资产超过正常信用条件延期支付价款(如分期付款购买固定资产),实质上具有融资性质的,应按所购固定资产购买价款的现值,借记“固定资产”科目或“在建工程”科目,按应支付的金额,贷记“长期应付款”科目,按其差额,借记的会计科目是()。
A. 未确认融资费用B. 财务费用C. 递延收益D. 营业外支出(3)根据CAS19外币折算的规定,下列外币项目中,企业应当在资产负债表日按交易发生日的即期汇率折算的项目为()。
A. 外币货币性项目B. 外币非货币性项目C. 以历史成本计量的外币非货币性项目D. 以公允价值计量的外币非货币性项目(4)下列各项中,能够引起资产总额和所有者权益总额变动的是()。
A. 根据经过批准的利润分配方案向股东实际发放现金股利B. 为企业福利部门购置医疗设备一台C. 以低于债务账面价值的现金清偿债务D. 按规定将应付可转换公司债券转换成股份(5)某租赁公司将一台大型发电机以融资租赁方式租赁给B企业。
最低租赁付款额为7200万元,最低租赁付款额现值为6075万元,租赁开始日的租赁资产公允价值为5625万元,则B 企业在租赁期开始日借记“未确认融资费用”科目的金额为()万元。
2008年中级会计职称考试《财务管理》重点难点解析(二)
2008年中级会计职称考试《财务管理》重点难点解析(二)作者:田明来源:《国际商务财会》2008年第02期2008年中级会计职称《财务管理》考试大纲于2007年11月27日公布。
经对比分析,2008年考试大纲只是在2007年大纲的基础上稍作调整,内容基本没变化。
因为在历年的考试中,第一章属于非重点章节,所以在此不做分析,我们从第二章开始分析相关的重点难点。
四、资金时间价值资金时间价值这部分内容公式较多,重点是理解并运用相关的计算公式以及这些计算公式之间的关系。
特别是预付年金与普通年金的计算差异、递延年金现值的计算等内容要引起关注。
注意:递延年金现值的计算如遇到期初问题一定转化为期末,如年金从第5期期初开始发生,即意味着从第4期期末开始,所以,递延期为3期(即前3期期末没有年金发生),s=3;另假设截至第10期期初,即第9期期末,所以,总期数为9期,n=9。
另外,利用内插法进行利率或期限的计算也比较重要。
内插法的口诀可以概括为:求利率时,利率差之比等于系数差之比;求年限时,年限差之比等于系数差之比。
例1:某公司拟购置一处房产,房主提出两种付款方案:方案1:从现在起,每年年初支付15万元,连续支付8年,共120万元;方案2:从第4年开始,每年年初支付18万元,连续支付8年,共144万元。
假设该公司的资金成本率(即最低报酬率)为12%,你认为该公司应选择哪个方案?【答案】(1)P0=15×[(P/A,12%,7)+1]=15×(4.563 8+1)=15×5.563 8=83.457(万元)(2)P2=18×(P/A,12%,8)=18×4.967 6=89.416 8(万元)P0=89.416 8×(P/F,12%,2)=89.416 8×0.797 2=71.283 1(万元)或P0=18×[(P/A,12%,10)-(P/A,12%,2)]=18×(5.650 2-1.690 1)=71.281 8(万元)该公司应选择方案2。
2008年中级财管课程笔记第三章
第三章 资⾦时间价值与证券评价 第⼀节 资⾦时间价值 ⼀、资⾦时间价值的概念 (⼀)定义:资⾦时间价值是指⼀定量资⾦在不同时点上的价值量差额。
两个要点:(1)不同时点;(2)价值量差额 (⼆)量的规定性(即如何衡量) 理论上――资⾦时间价值等于没有风险、没有通货膨胀条件下的社会平均资⾦利润率。
实际⼯作中――可以⽤通货膨胀率很低条件下的政府债券利率来表现时间价值。
⼆、终值与现值 (⼀)终值和现值的概念 1.终值⼜称将来值,是现在⼀定量现⾦在未来某⼀时点上的价值,俗称“本利和”,通常记作F。
2.现值,是指未来某⼀时点上的⼀定量现⾦折合到现在的价值,俗称“本⾦”,通常记作“P”。
(⼆)利息的两种计算⽅式: 单利计息⽅式:只对本⾦计算利息(各期的利息是相同的) 复利计息⽅式:既对本⾦计算利息,也对前期的利息计算利息(各期利息不同) (三)单利计息⽅式下的终值与现值 1.单利终值:F=P+P×i×n=P×(1+i×n) 式中,1+ni——单利终值系数 除⾮特别指明,在计算利息时,给出的利率均为年利率,对于不⾜⼀年的利息,以⼀年等于360天来折算。
单利终值的计算主要解决:已知现值,求终值。
2.单利现值 现值的计算与终值的计算是互逆的,由终值计算现值的过程称为“折现”。
单利现值的计算公式为: P=F/(1+ni) 式中,1/(1+ni)——单利现值系数 (1)单利的终值和单利的现值互为逆运算; (2)单利终值系数(1+i×n)和单利现值系数1/(1+i×n)互为倒数。
(四)复利终值与现值 1.复利终值 F=P(1+i)n 在上式中,(1+i)n称为“复利终值系数”,⽤符号(F/P,i,n)表⽰。
这样,上式就可以写为: F=P(F/P,i,n) 在平时做题时,复利终值系数可以查教材的附表1得到。
考试时,⼀般会直接给出。
但需要注意的是,考试中系数是以符号的形式给出的。
2008年中级会计职称考试《中级会计实务》试题及答案解析
一、单项选择题(本类题共15小题,每小题1分,共15分。
每小题备选答案中,只有一个符合题意的正确答案。
请将选定的答案,按答题卡要求,用2B铅笔填涂答题卡中题号1至15信息点。
多选、错选、不选均不得分)1.企业将作为存货的房地产转换为采用公允价值模式计量的投资性房地产时,转换日其公允价值大于账面价值的差额,应确认为()。
A.资本公积B.营业外收入C.其他业务收入D.公允价值变动损益【答案】A【解析】作为存货的房地产转换为采用公允价值模式计量的投资性房地产时,转换日的公允价值大于账面价值的,差额贷记资本公积——其他资本公积。
【点评】本题考核的是投资性房地产的核算,属于教材基础知识,只要认真阅读教材,这个题目就不会出错。
【提示】本题目与2008年梦想成真《应试指南——中级会计实务》第五章同步系统训练判断题11题类似。
网校最后模拟试题五多选10题、模拟试题五单选5题也有考查到这个知识点。
2.甲单位为财政全额拨款的事业单位,实行国库集中支付制度。
2007年12月31日,甲单位"财政应返还额度"项目的余额为300万元,其中,应返还财政直接支付额度为80万元,财政授权支付额度为220万元。
2008年1月2日,恢复财务支付额度80万元和财政授权支付额度220万元后,甲单位"财政应返还额度"项目的余额为()万元。
A.0B.80C.220D.300【答案】A【解析】财政直接支付年终结余资金账务处理时,借方登记单位本年度财政直接支付预算指标数与财政直接支付实际支出数的差额,贷方登记下年度实际支出的冲减数;财政授权支付年终结余资金账务处理时,借方登记单位零余额账户注销额度数,贷方登记下年度恢复额度数(如单位本年度财政授权支付预算指标数大于零余额账户用款额度下达数,借方需同时登记两者差额,贷方登记下年度单位零余额账户用款额度下达数)。
由此可知,该科目借方增加,贷方减少,所以在2008年年初恢复后,要按照相应的金额贷记该科目,所以此时甲单位"财政应返还额度"项目的余额为0.【点评】此题考核知识点是财政应返还额度的使用,教材466页有相关的内容。
2008年中级会计职称《会计实务》考试真题及答案解析
2008年中级会计职称《会计实务》考试真题及答案解析四、计算分析题(本类题共2小题,第1小题10分,第2小题12分,共22分。
凡要求计算的项目,除特别说明外,均须列出计算过程;计算结果出现小数的,均保留到小数点后两位小数。
凡要求编制会计分录,除题中有特殊要求外,只需写出一级科目)1.乙股份有限公司(简称乙公司)为增值税一般纳税人(该企业购进固定资产相关的增值税额不能抵扣),适用的增值税税率为17%.该公司在生产经营期间以自营方式建造一条生产线。
2007年1月至4月发生的有关经济业务如下:(1)购入一批工程物资,收到的增值税专用发票上注明的价款为200万元,增值税额为34万元,款项已通过银行转账支付。
(2)工程领用工程物资210.6万元。
(3)工程领用生产用A原材料一批,实际成本为100万元;购入该批A原材料支付的增值税额为17万元;未对该批A原材料计提存货跌价准备。
(4)应付工程人员职工薪酬114万元。
(5)工程建造过程中,由于非正常原因造成部分毁损,该部分工程实际成本为50万元,未计提在建工程减值准备;应从保险公司收取赔偿款5万元,该赔偿款尚未收到。
(6)以银行存款支付工程其他支出40万元。
(7)工程达到预定可使用状态前进行试运转,领用生产用B原材料实际成本为20万元,购入该批B原材料支付的增值税额为3.4万元;以银行存款支付其他支出5万元。
未对该批B原材料计提存货跌价准备。
工程试运转生产的产品完工转为库存商品。
该库存商品成本中耗用B原材料的增值税额为3.4万元,经税务部门核定可以抵扣;该库存商品的估计售价(不含增值税)为38.3万元。
(8)工程达到预定可使用状态并交付使用。
(9)剩余工程物资转为生产用原材料,并办妥相关手续。
要求:根据以上资料,逐笔编制乙公司相关业务的会计分录。
(“应交税费”科目要求写出明细科目及专栏名称;答案中的金额单位用万元表示)「答案」(1)借:工程物资234贷:银行存款234(2)借:在建工程210.6贷:工程物资210.6(3)借:在建工程117贷:原材料——A原材料100应交税费——应交增值税(进项税额转出)17(4)借:在建工程114贷:应付职工薪酬114(5)借:营业外支出45其他应收款5贷:在建工程50(6)借:在建工程40贷:银行存款40(7)借:在建工程25贷:原材料——B原材料20银行存款 5借:库存商品38.3贷:在建工程38.3(8)借:固定资产418.3贷:在建工程418.3(210.6+117+114-50+40+25-38.3)(9)借:原材料20[23.4/(1+17%)]应交税费——应交增值税(进项税额) 3.4[23.4/(1+17%)×17%]贷:工程物资23.4(234-210.6)五、计算题1知识点类似。
2008年中级课件第4章
第四章外商投资企业法律制度本章考情分析在最近3年的考试中,本章的平均分值为7分,2007年的分值为9分,题型全部为客观题。
由于2007年教材新增了“外国投资者并购境内企业”,考生对此应高度关注,不排除出简答题的可能性。
最近3年题型题量分析2008年教材的主要变化2007年教材的主要变化是:(1)在第一节新增了“外商投资企业的投资项目”;(2)在第一节新增了“外国投资者并购境内企业”。
2008年教材的主要变化:对“分期出资的总期限”进行了重大调整。
考生应注意以下考点:(1)外商投资企业的投资项目,在多选题中准确区分鼓励类、限制类、禁止类投资项目的范围;(2)高度关注“外国投资者并购境内企业”,其中包括大量单选题、多选题和判断题的考点;(3)投资总额与注册资本的关系;(4)合营企业的出资方式;(5)合营企业的出资期限;(6)出资额的对外转让;(7)合营企业、合作企业董事会的会议制度;(8)合作企业外方投资者先行回收投资的条件。
本章重点与难点分析【考试大纲基本要求】1、掌握外国投资者并购境内企业;2、掌握中外合资经营企业的注册资本与投资总额、合营各方的出资方式和出资期限、出资额的转让、组织形式和组织机构、财务会计管理;3、掌握中外合作经营企业的注册资本、投资与合作条件、组织形式和组织机构、经营管理;4、掌握外资企业的注册资本、外国投资者的出资、财务会计管理;5、熟悉外商投资企业的投资项目;6、熟悉中外合资经营企业的设立、合营期限、解散和清算;7、熟悉中外合作经营企业的设立、合营期限、解散和清算;8、熟悉外资企业的设立、组织形式和组织机构、经营期限、终止和清算;9、了解外商投资企业的概念、种类、权利义务;10、了解中外合资经营企业、中外合作经营企业、外资企业的概念。
一、外商投资企业法律制度概述(一)外商投资企业的投资项目(2007年新增)1、鼓励类外商投资项目(1)属于农业新技术、农业综合开发和能源、交通、重要原材料工业的;(2)属于高新技术、先进适用技术,能够改进产品性能、提高企业技术经济效益或者生产国内生产能力不足的新设备、新材料的;(3)适应市场需求,能够提高产品档次、开拓新兴市场或者增加产品国际竞争能力的;(4)属于新技术、新设备,能够节约能源和原材料、综合利用资源和再生资源以及防治环境污染的;(5)能够发挥中西部地区的人力和资源优势,并符合国家产业政策的。
- 1、下载文档前请自行甄别文档内容的完整性,平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益,请联系客服反馈,我们会尽快为您处理(人工客服工作时间:9:00-18:30)。
SECTION 1: LISTENING TEST (45 minutes)Part A: Spot DictationDirections: In this part of the test, you will hear a passage and read the same passage with blanks in it. Fill in each of the blanks with the word or words you have heard on the tape. Write your answer in the corresponding space in your ANSWER BOOKLET. Remember you will hear the passage ONLY ONCE.Americans have four primary avenues for making friends: at work, at school, through a hobby or a ________ (1)such as volunteer work and discussion group, or through a family or ________ (2).In American culture, a job is more than the work that one performs between the hours of 9 a.m. and ________ (3). Work becomes a major socializing influence. Many young mothers who ________ (4)their jobs to care for small children remark on the loneliness of their new lifestyles because they have lost their forum for ________ (5).A great number of American employers recognize business social ________ (6)and use it to build a family atmosphere on the job so that employees will feel ________ (7)in their work environment. Some employers arrange company get-togethers in their home or at a ________ (8). American companies have at least one ________ (9)annually, usually at Christmas time. Many corporations have ________ (10)where employees and administrators alike dress ________ (11)to play games such as baseball and volleyball.Top American administrators often hold social gatherings ________ (12). Depending upon the size of the employer's home and the number of ________ (13), these social gatherings may be picnics, pool parties, or ________ (14). If the company is large, an employer may hold what Americans call ________ (15). For an open house, the employer will invite his employees to come to his home ________ (16)between 1 p.m. and 6 p.m. on a certain day. Those invited usually stay for ________ (17), chatting with the other guests and their host. People come and go ________ (18)during the designated hours, and the host keeps refreshments, usually, ________ (19)or hors d'oeuvres and beverages, available for all who come. For such social gatherings, it is considered ________ (20)the invitation unless you have an excellent reason.Part B: Listening Comprehension.StatementsDirections: In this part of the test, you will hear several short statements. These statements will be spoken ONLY ONCE, and you will not find them written on the paper; so you must listen carefully. When you hear a statement, read the answer choices and decide which one is closest in meaning to the statement you have heard. Then write the letter of the answer you have chosen in the corresponding space in your ANSWER BOOKLET.1.(A)Going shopping is much more exhaustive than shopping on the Internet. (B)For me, taking a rest is better than surfing the Internet or shopping.(C)I am not sure if I should take a break to work in the garden this morning. (D)My friend and I have to finish our annual report by this weekend.2.(A)It is hardly true that Mr Johnson is a new employee with such initiatives. (B)We are not sure if Mr Johnson is satisfied with his working environment. (C)Usually new employees will not take such initiatives as Mr Johnson does. (D)Mr Johnson is really very friendly as he helps us with our working initiatives.3.(A)What are the differences between marketing and cost-effective publicity? (B)Could you say something on the subject of cost-effective publicity?(C)How much will the conference on marketing and sales cost us?(D)When will the subject of the 50-minute conference be publicized?4.(A)Children will directly or indirectly affect what their parents purchase.(B)Growing children will have special needs that their parents cannot satisfy. (C)The needs for special food and clothing are more obvious in girls.(D)It is necessary for parents to influence what their children eat and wear.5.(A)The apple is one of the fruits that can lower your blood sugar.(B)Apples are sugar-containing fruits that may raise your blood sugar.(C)Although it is sugar-containing, the apple is a kind of healthy fruits.(D)For those who are on a diet, an apple a day is enough because it digests slowly.6.(A)We decided to purchase a camera for our online course.(B)I know that we cannot beat the price for the camera on the Net.(C)The order is that we need to buy the camera cheaper on the Internet.(D)The camera we bought is more expensive than I expected.7.(A)The problem of inflation could be worsened due to rising unemployment and wage explosion.(B)Because of the rise of unemployment during inflation, there could be a wage explosion.(C)The most serious economic problem in the wake of inflation is a possible wage explosion.(D)A possible way to curb inflation and rising unemployment is to raise the workers' wages dramatically.8.(A)This kind of tax on imported goods is unnecessary.(B)To practice economy, the government imposes a tax.(C)A tariff is recommended by our economists.(D)The tariff is a government tax on imported goods.9.(A)We had planned to sell $120,000 worth of this new product.(B)We had a promotion plan for our product that costs $ 360,000.(C)Originally, there were 3 promotion plans for the new product.(D)The sales figure of our new product had reached a record high.10.(A)The committee voted against the proposed project.(B)The committee approved the proposed project.(C)The committee considered the short report well written.(D)The committee was convinced by the documented report.II. Talks and ConversationsDirections: In this part of the test, you will hear several short talks and conversations. After each of these, you will hear a few questions. Listen carefully because you will hear the talk or conversation and questions ONLY ONCE. When you hear a question, read the four answer choices and choose the best answer to that question. Then write the letter of the answer you have chosen in the corresponding space in your ANSWER BOOKLET.Questions 11-1411.(A)Discussing inflation with the man.(B)Helping her parents pay for debts.(C)Seeking a permanent job overseas.(D)Studying in a foreign country.12.(A)Her parents' unwillingness to pay her tuition.(B)Her desire to earn as much as possible.(C)The rising cost of living through inflation.(D)The fact that she is an overseas student.13.(A)The education centre.(B)The university bookstore.(C)The university library.(D)The student cafeteria.14.(A)She will use her study time more effectively. (B)She will buy second-hand books from the store. (C)She will spend her money on something else. (D)She will devote more time to working extra hours. Questions 15-1815.(A)A palm reader.(B)A speech therapist.(C)A student.(D)A teacher.16.(A)She was ill.(B)She was afraid.(C)She was anxious.(D)She was excited.17.(A)50.(B)120.(C)220.(D)240.18.(A)Her anxiety.(B)Her mistake.(C)Her excitement.(D)Her success.Questions 19-2219.(A)He was at a news conference.(B)He was on a business trip.(C)He was traveling with the company's CEO. (D)He was negotiating with a New Y ork agent.20.(A)The company's top executives.(B)Producers and servicemen.(C)Agents and customers.(D)Managers from home and abroad.21.(A)220.(B)250.(C)300.(D)350.22.(A)The loudspeakers.(B)The visual aids.(C)The hall capacity.(D)The lunch menu.Questions 23-2623.(A)Working is more important than having a holiday. (B)A driver should be more careful than a pedestrian. (C)In driving, it is always safety that comes first.(D)It is dangerous to drive fast in crowded areas.24.(A)Because they may not judge speeds very well. (B)Because they may step into the road for convenience. (C)Because they cannot run very fast.(D)Because they may become nervous easily.25.(A)Shoppers.(B)Traffic police.(C)Y oung people.(D)The handicapped.26.(A)Signal to a school crossing patrol. (B)Slow down or stop to let people cross. (C)Overtake other drivers for safety. (D)Watch out for a Stop-Children sign. Questions 27-3027.(A)Programme writing.(B)Note-takind techniques.(C)Handwriting analysis.(D)Sample collecting.28.(A)A good self-controlled personality. (B)An introspective nature.(C)A friendly and sociable disposition. (D)A mix of interest and emotion.29.(A)Socially-minded people.(B)Scientists and intellectuals.(C)Mediocre writers.(D)Friendly companions.30.(A)The rounded, medium size of the letters.(B)The small open a's and o's.(C)The wide spaces between the words.(D)The upright slant and the signature.Part C: Listening and Translation.Sentence TranslationDirections: In this part of the test, you will hear 5 sentences in English. Y ou will hear the sentences ONLY ONCE. After you have heard each sentence, translate it into Chinese and write your version in the corresponding space in your ANSWER BOOKLET.(1)(2)(3)(4)(5)II. Passage TranslationDirections: In this part of the test, you will hear 2 passages in English. Y ou will hear the passages ONLY ONCE. After you have heard each passage, translate it into Chinese and write your version in the corresponding space in your ANSWER BOOKLET. Y ou may take notes while you are listening.(1)(2)SECTION 2: STUDY SKILLS (45 minutes)Directions: In this section, you will read several passages. Each passage is followed by several questions based on its content. Y ou are to choose ONE best answer, (A), (B), (C)or (D), to each question. Answer all the questions following each passage on the basis of what is stated or implied in that passage and write the letter of the answer you have chosen in the c orresponding space in your ANSWER BOOKLET.Questions 1-5Mankind‟s fascination with gold is as oid as civilization itself. The ancient Egyptians esteemed gold, which had religious significance to them, and King Tutankhamen was buried in a solid-goJd coffin 3300 years ago.People have always longed to possess gold. Unfortunately, this longing has also brought out the worst in the human character. The Spanish conquistadores robbed palaces, temples, and graves, and killed thousands of Indians in their ruthless search for gold. Often the only rule in young California during the days of the gold rush was exercised by the mob with a rope. Even today, the economic running of South Africa‟s gold mines depends largely on the employment of black laboures who are paid about ?40 a month, plus room and board, and who must work in conditions that can only be described as cruel. About 400 miners are killed in mine accidents in South Africa each year, or one for every two tons of gold produced.Much of gold‟s value li es in its scarcity. Only about 80,000 tons have been mined in the history of the world. All of it could be stored in a vault 60 feet square, or a supertanker.Great Britain was the first country to adopt the gold standard, when the Master of the Mint, Sir Isaac Newton, established a fixed price for gold in 1717. But until the big discoveries of gold in the last half of the nineteenth century—starting in California in 1848 and later in Australia and South Africa—there simply wasn‟t enough gold around for a ll the trading nations to link their currencies to the precious metal.An out-of-work prospector named George Harrison launched South Africa into the gold age in 1886 when he discovered the metal on a farm near what is now Johannesburg. Harrison was given a ?12 reward by the farmer. He then disappeared and reportedly was eaten by a lion.Historically, the desire to hoard gold at home has been primarily an occupation of the working and peasant classes, who have no faith in paper money. George Bernard Shaw defended their instincts eloquently: …Y ou have to choose between trusting to the natur al stability of gold and the natural stability of the honesty and intelligence of the members of the government’,he said, ‘and with due respect to these gentlemen, I advise you …to vote for gold.’1.It can be inferred from the passage that during the days of the gold-rush in California ________.(A)people had to mark out their gold claims with a rope(B)people carried ropes instead of guns(C)hanging was a common form of punishment(D)the rope was the symbol of law and order2.One of the problems with gold is that ________.(A)it loses its shape too easily(B)it changes the human characters(C)it entails danger to the miners(D)it costs money to produce .3.According to the passage, gold has always been considered a precious metal mainly because ________.(A)money is made of it(B)it is rare(C) a small quantity goes a long way(D)it has religious significance4.After the big gold discoveries in the late nineteenth century ________.(A)the trading nations adopted the gold standard(B)the trading nations were unable to get enough gold(C)gold coins were used by most nations(D)gold was considered to be a kind of precious metal5.George Bernard Shaw thought that ________.(A)the members of the government were honest and intelligent(B)the value of gold was likely to change unexpectedly(C)gold was more valuable than paper money(D)one could place more faith in gold than in politiciansQuestions 6-10Let us take a brief look at the planet on which we live. As Earth hurtles through space at a speed of 70,000 miles an hour, it spins, as we all know, on its axis, which causes it to be flattened at the Poles. Thus if you were to stand at sea level at the North or South Pole you would be 13 miles nearer the centre of the earth than if you stood on the Equator.The earth is made up of three major layers—a central core, probably metallic, some 4000 miles across, a surrounding layer of compressed rock, and to top it all a very thin skin of softer rock, only about 20 to 40 miles thick—-that‟s about as thin as the skin of an apple, talking in relative terms.The pressure on the central core is unimaginable. It has been calculated that at the centre it is 60 million pounds to the square inch, and this at a temperature of perhaps 10,000 degrees Fahrenheit. The earth‟s interior, therefore, would seem to be of liquid metal—and evidence for this is given by the behaviour of earthquakes.When an earthquake occurs, shock waves radiate from the centre just as waves radiate outwards from the point where a stone drops into a pond. And these waves pulsate through the earth‟s various layers. Some waves descend vertically and pass right through the earth, providing evidence for the existence of the core and an indication that it is fluid rather than solid. Thus, with their sensitive instruments, the scientists who study earthquakes, the seismologists, can in effect X-ray the earth.Iceland is one of the most active volcanic regions of the world. And it was to Iceland that Jules V erne sent the hero of his book A Journey to the Centre of the Earth. This intrepid explorer clambered down the opening of an extinct volcano and followed its windings until he reached the earth‟s core. There he found great oceans, and continents with vegetation. This conception of a hollow earth we now know to be false. In the 100 years since Jules V erne published his book, the science of vulcanology, as it is called, has made great strides. But even so the deepest man has yet penetrated is about 10,000 feet. This hole, the Robinson Deep mine in South Africa, barely scratches the surface; so great is the heat at 10,000 feet that were it not for an elaborate air-conditioning system, the miners working there would be roasted. Oil borings down to 20,000 feet have shown that the deeper they go, the hotter it becomes.The temperature of the earth at the centre is estimated to be anything between 3,000 and 11,000 degrees Fahrenheit. Some scientists believe that this tremendous heat is caused by the breaking-down of radio-active elements, which release large amounts of energy and compensate for the loss of heat from the earth‟s surface. If this theory is correc t, then we are all living on top of a natural atomic powerhouse.6.The outer layer of the earth is compared to the skin of an apple because ________. (A)it is about 20 to 40 miles thick(B)it is thin in proportion to the earth’s mass(C)it is softer than the central core(D)it is thinner than the surrounding layer7.Which of the following cannot explain why the interior of the earth is fluid? (A)There is great pressure at the centre.(B)Earthquake waves can move vertically.(C)The outer layer is made of rock.(D)The heat at the centre is too great.8.The Robinson Deep mine in South Africa is ________.(A)too deep to work in(B)too hot to work in(C)close to the centre(D)still in use9.Since the publication of Jules V erne‟s book it has been proved that ________. (A)the centre of the earth is not hollow(B)oil borings cannot go deeper than 20,000 feet(C)there are active volcanic regions at the centre(D)the earth is not in danger of exploding10.What is the best title for the passage?(A)The Earthquake.(B)The Underworld.(C)The V olcanic Regions.(D)The Great Oceans.Questions 11-15Many people will have heard of the Alexander technique but have only a vague idea what it is about. Until earlier this year, I didn‟t have the faintest idea about it. But, hunched over a computer screen one day, I noticed that the neck- and backache I regularly suffered were more painful than usual. I consulted a doctor, who said: “I can treat the symptoms by massaging your neck and upper back. But you actually have bad posture. That is what you need to get sorted out. Go off and learn the Alexander technique.”I had regularly been told by friends and family that I tend to slouch in chairs but had thought bad posture was something one was born with and could do nothing about. That is not true. Dentists and car mechanics, among others, tend to develop bad posture from leaning over patients or engine bays. Mothers often stress and strain their necks and backs lifting and carrying children, and those of us who sit in front of computers all day are almost certainly not doing our bodies any favours.A few clicks on the web and I found an Alexander technique teacher, Tanya Shoop, in my area of south London and booked a first appointment. Three months later I am walking straighter and sitting better, while my neck and back pain are things of the past. I feel taller, too, which I may be imagining, but the technique can increase your height by up to five centimeters if you were badly slumped beforehand.The teaching centres on the neck, head and back. It trains you to use your body less harshly and to perform familiar movements and actions with less effort. There is very little effort in the lessons themselves, which sets apart the Alexander technique from pilates or yoga, which are exercise-based.A typical lesson involves standing in front of a chair and learning to sit and stand with minimal effort. Y ou spend some time lying on a bench with your knees bent to straighten the spine and relax your body while the teacher moves your arms and legs to train you to move them correctly.The key is learning to break the bad habits accumulated over years. Try, for example, folding your arms the opposite way to normal. It feels odd, doesn‟t it? This is an example of a habit the body has formed which can be hard to break. Many of us carry our heads too far back and tilted skyward. The technique teaches you to let go of the muscles holding the head back, allowing it to resume its natural place on the summit of our spines. The head weighs four to six kilos, so any misalignment can cause problems for the neck and body.So who was Alexander and how did he come up with the technique? Frederick Matthias Alexander, an Australian theatrical orator born in 1869, found in his youth that his voice was failing during performance. He analysed himself and realized his posture was bad. He worked on improving it, with dramatic results. He brought his technique to London 100 years ago and quickly gathered a following that included some very famous people. He died in 1955, having established a teacher-training school in London, which is thriving today.So if you are slouching along the road one day, feeling weighed down by your troubles, give a thought to the Alexander technique. It could help you walk tall again.11.The writer first learnt about the Alexander technique ________.(A)after consulting someone about her problems(B)after she suddenly developed a bad back(C)when massage failed to alleviate her back pain(D)when she was browsing the Internet12.The Alexander technique is different from yoga in that familiar movements ________.(A)are learnt through one-to-one tutorial(B)need more energy and effort than we think(C)are not to be performed strenuously(D)are not required in the exercise13.According to the passage, the body appears to form habits that ________.(A)inevitably cause physical pain(B)can be difficult to change(C)are a consequence of actions we perform(D)develop in early childhood14.It is suggested that Frederick Alexander ________.(A)believed in the benefits of exercise(B)invented an alternative to yoga(C)developed a form of exercise for actors(D)recovered his vocal powers15.What is the writer‟s main purpose in the article?(A)To recommend regular physical exercise.(B)To describe the dreadful nature of the backache.(C)To suggest that back problems can be remedied.(D)To explain the widespread occurrence of back pain.Questions 16-20The earth is our home. We must take care of it, for ourselves and for the next generation. This means preserving the quality of our environment.Consume, consume, consume! Our society is consumer oriented—dangerously so. To keep the wheels of industry turning, we manufacture consumer goods in endless quantities, and in the process, are rapidly exhausting our natural resources. But this is only half the problem. What do we do with manufactured products when they are worn out? They must be disposed of, but how and where? Unsightly junkyards full of rusting automobiles already surround every city in the nation. Americans throw away 80 billion bottles and cans each year, enough to build more than ten stacks to the moon. There isn‟t room for much more waste, an d yet the factories grind on. They cannot stop because everyone wants a job. Our standard of living, one of the highest in the world, requires the consumption of manufactured products in ever-increasing amounts. Man, about to be buried in his own waste, is caught in a vicious cycle.It wasn‟t always like this. Only 100 years ago, man lived in harmony with nature. There weren‟t so many people then and their wants were fewer. Whatever wastes were produced could be absorbed by nature and were soon covered over. Today this harmonious relationship is threatened by man‟s lack of foresight and planning, and by his carelessness and greed. For man is slowly poisoning his environment.Pollution is a “dirty” word. To pollute means to contaminate—to spoil something by introducing impurities which make it unfit or unclean to use. Pollution comes in many forms. We see it, smell it, taste it, drink it, and stumble through it. We literally live in and breathe pollution, and not surprisingly, it is beginning to threaten our health, our happiness, and our very civilization.Where is this all to end? Are we turning the world into a gigantic dump, or is there hope that wecan solve the pollution problem? Fortunately, solutions are in sight. A few of them are positively ingenious.Take the problem of discarded automobiles, for instance. Each year over 40,000 of them are abandoned in New Y ork City alone. Eventually the discards end up in a junkyard. But cars are too bulky to ship as scrap to a steel mill. They must first be flattened. This is done in a giant compressor which can reduce a Cadillac to the size of a television set in a matter of minutes. Any leftover scrap metal is mixed with concrete and made into exceptionally strong bricks that are used in buildings and bridg es. Man‟s ingenuity has come to his rescue.What about water pollution? More and more cities are building sewage-treatment plants. Instead of being dumped into a nearby river or lake, sewage is sent through a system of underground pipes to a giant tank where the water is separated from the solid material, purified, and returned for reuse to the community water supply. The solid material, called sludge, is converted into fertilizer. The sludge can also be made into bricks.16.According to the passage, what is the immediate problem caused by the consumption of manufactured products?(A)Exhaustion of natural resources.(B)Waste disposal.(C)Pollution from industry.(D)Money-oriented mentality.17.About a century ago, people lived in relative harmony with their environment as ________. (A)their wastes were covered over by nature(B)they were more careful and less greedy(C)their junkyards didn’t grow tall yet(D)they had foresight and planning18.Which of the following in NOT one of the stages in dealing with discarded automobiles?(A)Flattening them to the size of a television set.(B)Building more gigantic junkyards.(C)Shipping them as scrap to a steel mill for new vehicles.(D)Using them as ingredients for bricks.19.The solution to water pollution is ________.(A)storing the sewage in a giant tank(B)dumping more sewage into the distant ocean(C)building more sewage disposal plants(D)replacing underground pipes full of sewage20.According to the passage, what can be made into fertilizer?(A)Water.(B)Scrap metal.(C)Bricks.(D)Sludge.Questions 21-25In the 1960s, the Pharmaceutical Company Sandoz marketed its tranquilizer Serentil with ads suggesting the drug be prescribed to “the newcomer in town who can‟t make friends…The woman who can‟t get along with her new daughter-in-law. The executive who can‟t accept retirement.”But the U.S. Food and Drug Administration (FDA)stopped the ads. Drugs are supposed to treat illnesses, the agency said, not the changes of living.Isn’t that an unusual idea? The FDA was worried back then about an overmedicated society. Today 7% of Americans are on antidepressants (many more have tried them), and ads try to persuade people to buy drugs for problems like fatigue, loneliness and sadness. Still, drug companies aren’t the (sole)villain. Horwitz, dean of social and behavioral sciences at Rutgers, and Wakefield, an expert on mental-illness diagnosis at New Y ork University, persuasively argue that many instances of normal sadness are now misdiagnosed as depressive disorder. They also point out that the capacity to feel sad is an evolutionarily selected trait that we might not want to drug away.We‟ve been living in an age of sadness for at least two decades. But while it‟s tempting to blame our culture—fear of terrorists, too much caffeine—there‟s a more straightforward explanation for the boom in sadness. In 1980, the American Psychiatric Association published a new definition of depression that was a radical departure from the old one, which had described “depressiveneurosis” as “an excessive reaction of depression due to an internal conflict or to an identifiable event such as the loss of a love object.” To be diagnosed with major depressive disorder today, you need have only five symptoms for two weeks, which can include depressed mood, weight gain, insomnia, fatigue and indecisiveness. The definition does make an exception for bereavement: if you recently lost a loved one, such symptoms are not considered disordered. But it doesn‟t make exceptions for other things that make us sad—divorce or financial stress.Still, is there anything wrong with medicating normal sadness if you don‟t mind side effects? Horwitz and Wakefield take no position on this. They point out that women giving birth take painkillers even though pain is a normal part of the process. But they also note that “loss responses are part of our biological heritage.” Nonhuman primates separated from sexual partners or peers have physiological responses that correlate with sadness. Human infants express despair to evoke sympathy from others. These sadness responses suggest sorrow is genetic and that it is useful for attracting social support, protecting us from aggressors and teaching us that whatever prompted the sadness—say, getting fired because you were always late to work—is behavior to be avoided. This is a brutal economic approach to the mind, but it makes sense: we are sometimes meant to suffer emotional pain so that we will make better choices.21.Which of the following is the passage primarily concerned with?(A)Sadness is a normal human emotion that serves a specific purpose.(B)Sadness makes humans strive for happiness or contentment.(C)Sadness and happiness are definitely two sides of the same coin.(D)Sadness is now diagnosed as depressive disorder.22.Why did the FDA stop the drug advertisements for Serentil?(A)The drug did not treat illnesses as it should.(B)The drug changed the people’s way of life.(C)The drug had possible serious side effects.(D)The drug was recommended to the wrong people.23.Which of the following is NOT mentioned in the passage as a symptom of major depressive disorder?(A)Inability to sleep.(B)Grief over death.。