会计学 山东科技大学 2017年硕士研究生考研真题
山东科技大学微积分2013--2015,2017年考研专业课真题
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山东科技大学 2013 年招收硕士学位研究生入学考试
山东科技大学考研真题
Part I Reading Comprehension (2*25=50 points)Directions: There are five 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. Decide on the best choice.Passage 1Children learn almost nothing from television, and the more they watch the less they remember. They regard television purely as entertainment, resent programs that demand on them and are surprised that anybody should take the medium seriously. Far from being over-excited by programs, they are mildly bored with the whole thing. These are the main conclusions from a new study of children and television. The author——Cardiac Cullingford confirms that the modern child is a dedicated viewer. The study suggests that there is little point in the later hours. More than a third of the children regularly watch their favorite programs after 9 p.m. All 11-year-olds have watched programs after midnight.Apart from the obvious waste of time involved, it seems that all this viewing has little effect. Children don’t pay close attention, says Cullingford, and they can recall few details. They can remember exactly which programs they have seen but they can rarely explain the elements of a particular plot. “Reca ll was in reverse proportion to the amount they had watched”. It is precisely because television, unlike a teacher, demands so little attention and response that children like it, argues Cullingford. Programs seeking to put over serious messages are strongly disliked. So are people who frequently talk on screen. What children like most, and remember best, are the advertisements. They see them as short programs in their own right and particularly enjoy humorous presentation. But again, they react strongly against high-pressure advertisements that attempt openly to influence them.On the other hand, they are not emotionally involved in the programs. If they admire the stars, it is because the actors lead glamorous lives and earn a lot of money, not because of their fictional skills with fast cars and shooting villains. They are perfectly clear about the functions of advertisements; by the age of 12, only one in 10 children believes what even favorite ads say about the product. And says Cullingford, educational television is probably least successful of all in imparting attitudes or information.1. The study of children and television shows that_______.A. it is useless for television companies to delay adult viewing to the later hours.B. It is a waste of time for children to watch adult programs on TV.C. Children should not watch television programs late into the night.D. Children are supposed to learn a lot from television programs.2. “Recall was in reverse proportion to the amount they had watched” (in Para.2) has almost the same meaning as________.A. “the more they watch the less they remember”. (in Para. 1)B. “Programs seeking to put over serious messages are strongly disliked”. (in Para. 2)C.“They see them as short programs in their own right”. (in Para. 2)D. “educational television is probably least successful of all in imparting attitudes or information”. (in Para. 3)3. Which of the following is NOT true according to the new study of children and television?A. Some children stay up late to watch the programs they likeB. Children enjoy watching challenging programs.C. Children don’t like serious messages and high-pressured ads.D. Though children like watching ads, most of them don't believe what ads say about the product.4. Cullingford concludes that_______.A. children are excited when they watch TV.B. Watching TV has little real effect on children.C. Parents should spend less time watching TV.D. Parents should be worried about the effect of TV on children.5. Whom would the result of the new study upset?A. The advertisers.B. The children viewers.C. The movie stars.D. The educators.Passage 2Mrs. Lester kept on asking her husband to take her to the ballet. Mr. Lester hates the ballet, but when his employers invited him and his wife, he could not get out of it. As they drove to the theatre that evening, the fog got worse and worse. The traffic slowed down to a walking pace and almost stopped. When they eventually got to the theatre, the ballet was over. Mrs. Lester could not work out how it had taken them so long to get there, even taking the fog into account. The theatre was within walking distance of their house. It took her a long time to get over the disappointment.A month later, Mrs. Lester found out what had happened. Mr. Lester told a friend of his that he had taken wrong turning on purpose. This friend told his wife, and the wife immediately went around to tell Mrs. Lester. The two women began to plan revenge. One day, when Mr. Lester was not in, they broke into his study, which he always locked. His hobby was collecting old coins. Mrs. Lester had already worked out how much his collection was worth: $850! They were taking some coins out of the case when they heard a car pull upoutside the house. Mrs. Lester quickly switched the light off, and they waited, holding their breath. The front door opened and Mr. Lester came in. They heard him take his coat off. He walked towards the study door and opened it. There was no chance for the women to get away without being seen. Mr. Lester switched the light on and was astounded to see his wife standing there with a handful of valuable coins. It took both husband and wife a long time to get over this.6. Which of the following is correct?A. Mr. Lester likes to watch ballet.B. Mrs. Lester likes to watch ballet.C. Both of them like to watch balletD. Neither of them likes to watch ballet.7. It was quite ____when they drove to the theatre.A. rainyB. stormyC. cloudyD. foggy8. The theater is _____from Mr. and Mrs. L ester’s.A. an hour-drivingB. in the other side of the cityC. very nearD. half an hour of bicycle riding9. The wife of Mr. Lester’s friend is a_____.A. social workerB. house cleanerC. baby sitterD. gossip10. How many persons are mentioned in this story?A. ThreeB. FourC. FiveD. Six.Passage 3Educating girls quite possibly yields a higher rate of return than any other investment available in the developing world. Women’s education may be unusual terri tory for economists, but enhancing women’s contribution to development is actually as much an economic as a social issue. And economics, with its emphasis on incentives, provides guideposts that point to an explanation for why so many girls are deprived of an education.Parents in low-income countries fail to invest in their daughters because they do not expect them to make an economic contribution to the family: girls grow up only to marry into somebody else’s family and bear children. Girls are thus se en as less valuable than boys and are kept at home to do housework while their brothers are sent to school-the prophecy becomes self-fulfilling, trapping women in a vicious circle of neglect.An educated mother, on the other hand, has greater earning abilities outside the home and faces an entirely different set of choices. She is likely to have fewer but healthier children and can insist on the development of all her children, ensuring that her daughters are given a fair chance. The education of her daughters then makes it much more likely that the next generation of girls, as well as of boys, will be educated and healthy. The vicious circle is thus transformed into a virtuous circle.Few will dispute that educating women has great social benefits. But it has enormous economic advantages as well. Most obviously, there is the direct effect of education on the wages of female workers. Wages rise by 10 to 20 per cent for each additional year of schooling. Such big returns are impressive by the standard of other available investments, but they are just the beginning. Educating women also has a significant impact on health practices, including family planning.11. The author argues that educating girls in developing countries is _______.A. rewardingB. troublesomeC. expensiveD. labor-saving12. By saying “... the prophecy becomes self-fulfilling...” (Para. 2), the author means that __.A. girls will eventually find their goals in life beyond reachB. girls will be increasingly discontented with their life at homeC. girls will be capable of realizing their own dreamsD. girls will turn out to be less valuable than boys13. The author believes that a vicious circle can turn into a virtuous circle when _______.A. women care more about educationB. parents can afford their daughters’ educationC. girls can gain equal access to educationD. a family has fewer but healthier children14. What does the author say about women’s education?A. It has aroused the interest of a growing number of economists.B. It will yield greater returns than other known investments.C. It is now given top priority in many developing countries.D. It deserves greater attention than other social issues.15. The passage mainly discusses _______.A. unequal treatment of boys and girls in developing countriesB. the major contributions of educated women to societyC. the economic and social benefits of educating womenD. the potential earning power of well-educated womenPassage 4David Thomson is an electronics technician, trained by the U.S. Navy, who writes instruction books for complicated equipment. He believes that every person is surrounded by a force field that can broadcast emotions to other human beings. The ability to receive such fo rce fields, Thomson believes, explains how one can sense another’s fear, nervousness, aggression, panic, or friendliness.This theory of emotional communication occurred to Thomson when he told a psychiatrist, Dr. Jack Ward, that he was certain his own hypertension made those near him uncomfortable. To demonstrate the theory, Thomson constructed a transmitter capable ofgenerating an electromagnetic field similar to that of a man beset by hyper anxiety. For a year, with this in his pocket, Thomson made people miserable. He would find a hungry man delightedly preparing to eat a steak in a restaurant, turn on the transmitter, and watch as the man became tense and irritable and finally left with his steak uneaten. In another test, Thomson cleared a crowded room in fifteen minutes. Such an exodus could not be due, Thomson observed, to personality problems alone.Dr. Ward, who had become Thomson’s partner, insisted that there was already misery enough in the world. Thomson fashioned a “happiness transmitter,” which can duplicate the force field of a contented man. University psychologists in the United States report some encouraging results in current tests of the Thomson-and-Ward transmitter.The “happiness machine” has many possibilities. Thomson has speculated on its use near disturbed or anxious patients in hospitals, and in unruly crowds. Tranquility, like panic and violence, may be contagious.16. The theory is based on belief in the existence of______.A. complicated equipmentB. individual force fieldsC. nervousnessD. aggression17. The theory occurred to Thomson because he was convinced that people near him .A. could hypnotize himB. could make him feel uncomfortableC. were reading his thoughts D were affected by his hypertension18. For his first demonstrations, Thomson chose people who____.A. were in a happy moodB. seemed hyper anxiousC. were aggressiveD. Both B and C19. The Thomson-and-Ward transmitter was constructed because____.A. university psychologists suggested itB. the “misery machine” had not workedC. Dr. Ward felt there was misery enoughD. Police forces asked for it20. Thomson has speculated on_____.A. some helpful uses of a “happiness machine”B. possi ble wrongful uses of a “happiness machine”C. the disadvantages of a tranquil populationD. the final report on the psychologists’ testsPassage 5Does a bee know what is going on in its mind when it navigates its way to distant food sources and back to the hive, using polarized sunlight and the tiny magnet it carries as a navigational aid? Or is the bee just a machine, unable to do its mathematics and dance its language in any other way? To use Dondald Griffin’s term, does a bee have “awareness”, or to use a phrase I like better, can a bee think and imagine?There is an experiment for this, or at least an observation, made long ago by Karl von Firsch and more recently confirmed by James Gould in Princeton. Biologists who wish to study such things as bee navigation, language, and behavior in general have to train their bees to fly from the hive to one or another special place. To do this, they begin by placing a source of sugar very close to the hive so that the bees (considered by their trainers to be very dumb beasts) can learn what the game is about. Then, at regular interval, the dish or whatever is moved progressively farther and farther from the hive, in increments of about 25 percent at each move. Eventually, the target is being moved 100 feet or more at a jump, very far from the hive. Sooner or later, while this process is going on, the biologist shifting the dish of sugar will find the bees are out there waiting for them, precisely where the next position had been planned. This is an uncomfortable observation to make.21. The best title for the passage is_____A. Teaching the Bees to NavigateB. Testing the Awareness of BeesC. Navigational Techniques of BeesD. Behaviorists Versus Biologists: A Zoological Debate22. The word “awareness” in Paragrap h One appears in quotation marks in order to ____A. show the author’s preference for the termB. indicate that it is being used humorouslyC. acknowledge Donald Griffin’s previous use of the termD. point out that it was used differently earlier in the passage23. In the second paragraph Karl von Frisch is mentionedA. to introduce his observation on bee behaviorB. to contrast his theories with those of James GouldC. acknowledge Donald Griffin’s previous use of the termD. point out that it was used differently earlier in the passage24. According to the author, sugar was used in the study______A. to reward the bees for performing the experiment correctlyB. to train the bees to travel to a particular placeC. to ensure that the bees knew where the hive wasD. to ensure that the bees would obey the orders25. The result of the experiment explained in the passage seems to indicate that______A. research using bees is too dangerous to be conducted successfullyB. bees are unable to navigate beyond 100 feet their hiveC. scientists can teach bees to navigateD. bees are able to perform limited reasoning tasksPart II Vocabulary and Structure (0.5*40=20 points)Directions: There are 40 incomplete sentences in this part. For each sentence there are four choices marked A, B, C and D. Choose the ONE that best completes the sentence.1. If you lie once, people will think of you as a liar and interpret your remarks ______.A. certainlyB. accordinglyC. approximatelyD. appropriately2. The lightning flashed and thunder ______.A. bumpedB. struckC. collidedD. crashed3. Success in money-making is not always a good ______ of real success in life.A. essenceB. qualificationC. decreeD. criterion4. Because a circle has no beginning or end, the wedding ring is a symbol of ______ love.A. extravagantB. prominentC. eternalD. sincere5. This is a complete ______ for enforcing the new welfare regulations.A. legislationB. blueprintC. leaseD. penalty6. The policeman tried to ______ the teenage driver to obey the traffic laws rather than fine him directly.A. induceB. perplexC. indulgeD. lure7. He kept making ______ remarks instead of straight forward yes-or-no replies.A. opaqueB. ambiguousC. doubtfulD. oriental8. The managing director took the _____ for the accident, although it was not really his fault.A. guiltB. claimC. blameD. accusation9. There is something wrong with my TV set, I must have it ______.A. checkingB. checkC. to checkD. checked10. All flights ______ because of the storm, they decided to take the train.A. having cancelledB. were cancelledC. have been cancelledD. having been cancelled11. At last they succeeded ______ the job.A. to persuade him toB. in persuading him to takeC. to persuade him takingD. in persuading him taking12. The electric shaver ______ before it can be used.A. needs repairingB. requires to repairB. should be in repair D. has to be repairable13. You can fly to London this evening ______ you don’t mind changing planes in Paris.A. providedB. exceptC. unlessD. so far as14. The factory ______ next year will be one of the largest in this city.A. to buildB. to be builtC. being builtD. having been built15. Don’t say anything at the meeting unless ______.A. askingB. askedC. being askedD. to be asked16. There are several ______ leaves on the ground.A. fallingB. fallenC. to fallD. fell17. The price was very reasonable; I would gladly have paid ______ he asked.A. three times much asB. three times as many asC. as three times much asD. three times as much as18. We’d better wait ______, Peter and Tom will come very soon.A. a little longerB. more longerC. longD. as longer19. The doctors have tried ______ to save the life of the wounded soldier.A. everything possible humanlyB. humanly everything possibleC. everything humanly possibleD. humanly possible everything20. I was worried very muc h because I’ll miss my flight if the bus arrives ______.A. latelyB. lateC. latterD. more later21. It is ______ that I would like to go to the beach.A. so nice weatherB. such nice weatherC. so nice a weatherD. such a nice weather22. The reason why so many people sit before the television tonight is that there will be a______ show.A. livingB. liveC. aliveD. lived23. I ______ go to bed until I ______ finished my work.A. don’t/hadB. didn’t/haveC. didn’t/hadD. don’t/have24. The students in the classroom ______ not to make so much noise.A. needB. oughtC. mustD. dare25. The differences between ______ are gradually being eliminated.A. the town and the countryB. town and countryC. a town and a countryD. a town and the country26. We have produced ______ this year as we did in 1993.A. as much cotton twiceB. as twice much cottonC. much as twice cottonD. twice as much cotton27. ______ of the buildings were ruined.A. Three fourthB. Three fourC. Three-fourthsD. Three-four28. She went to the countryside ______.A. in the morning at nine / on June first, 1968B. on June first, 1968 / in the morning at nineC. at nine in the morning / on June first, 1968D. on June first, 1968 / at nine in the morning29. Three-fourths of the surface of the earth ______ covered with water.A. areB. isC. wereD. be30. The Olympic Games are held ______.A. every four yearsB. every four yearC. every fourth yearsD. every four-years31. ______, wherever he lives, a man belongs to some society.A. For shortB. In shortC. Of shortD. On short32. Tom has been sad recently, for his plan to go to college _____ at the last moment.A. fell outB. fell behindC. fell inD. fell through33. David likes country life and has decided to ______ farming.A. go in forB. go intoC. go throughD. go after34. Classroom testing, if well done, most certainly ___ a stimulus to study and real learning.A. acts forB. acts onC. acts asD. acts to35. The French pianist who had been praised very highly ____ to be a great disappointment.A. turned upB. turned inC. turned outD. turned down36. We regret to inform you that the materials you ordered are ______.A. out of workB. out of reachC. out of practiceD. out of stock37. A man who could ______ such treatment was a man of remarkable physical courage andmoral strength.A. bear uponB. insist onC. stand up toD. persist in38. Is his action consistent ______ his principles?A. withB. inC. ofD. by39. A foreign firm has bought more than half of the shares in his company and ______.A. got over itB. overtaken itC. taken it overD. overcome it40. Some animals will modify their behavior to ______ their environment.A. adapt toB. adopt toC. suit toD. conform toPart III Writing (30 points)Directions: For this part, you are to write a composition on the title of Sending Kids to Study Abroad.You should write at least 400 words and you should base your composition on the outline (given in Chinese) below.1．越来越多的家长把孩子送去国外读书2．这样做的好处和缺点3．我的观点。
2017考研会计学试题及答案(七)
2017考研会计学试题及答案（七）会计硕士(Master of Professional Accounting，简称MPAcc,)是我国目前升温最快的考研专业,一则得益于随着国家对专业硕士的日渐重视，MPAcc的社会认可度逐渐与学术硕士平起平坐，二则MPAcc属于应用型硕士教育，注重理论结合实践，采用双导师制度，由校内导师和实务界导师共同指导学习、实习和毕业论文的写作，与实务结合更紧密，侧重实际能力的培养，其毕业生具有很强的解决实际问题的能力,且学制较短，就业前景乐观。
一、单项选择题1.下列账户中，属于实账户的是( )。
A.应收账款B.财务费用C.主营业务收入D.管理费用2. 权责发生制和收付实现制的区别，是由于( )所致。
A.会计主体的确立B.持续经营假设的确立C.会计账户的划分D. 会计期间的确立，造成收入与费用的发生与现金收付不同步3.收益类账户在期末结账后应为( )。
A.借方余额B.贷方余额C.借方或贷方余额D.自然结平4.企业预计应付未支付的费用，会导致( )。
A.企业资产减少、费用增加B.企业资产不变、费用增加C.企业一项资产增加，另一项资产减少D.企业一项费用增加，另一项费用减少5.对大堆、笨重物资的实物数量的清查方法，常用的是( )。
A.永续盘存制B.实地盘存制C.实物盘点法D.技术推算法6.对现金的清查方法应采用( )。
A.技术推算法B.实物盘点法C.实地盘存制D.查询核对法7.采用实地盘存制时，财产的期末结存数就是( )。
A.账面结存数B.实地盘存数C.收支抵减数D.滚存结余数8.银行存款的清查是将银行存款日记账记录与( )核对。
A.银行存款收款、付款凭证B.总分类账银行存款账户C.银行对账单D.开户银行的会计记录9.不可以采用实物盘点法清查的对象有( )。
A.固定资产B.原材料C.银行存款D.库存现金10.未达账项是( )。
A.企业的错账B.银行的错账C.客户的错账D.银行、企业与客户均未错二、多项选择题1.以收付实现制为记账基础，则( )。
数据库系统 山东科技大学 2017年硕士研究生考研真题
一、简答题（每小题4分，共20分）1 请简述数据库系统的组成。
2 请简要比较自主存取控制和强制存取控制的异同。
3 请叙述参照完整性检查和违约处理的基本原理。
4 ER图向关系模型转换的基本规则有哪些？5 恢复的实现技术有哪些？二、（共45分）某超市数据库的关系模式包括商品表Product、订单表Order、订单细节表Detail和供应商表Supplier，详细描述见各表。
商品表Product字段名称 含义 数据类型 约束pno 商品编号 int 主键pname 商品名称 Varchar(100)price 价格 Numberic(9,2)type 商品类别 char(10)sno 供应商编号 int 外键，引用Supplier表订单表 Order字段名称 含义 数据类型 约束ono 订单编号 int 主键odate 订单产生时的日期时间,格式为年‐月‐日 时:Datetime分:秒，例如2016‐11‐11 13:50:23订单细节表 Detail字段名称 含义 数据类型 约束dno 订单细节编号 int 主键ono 订单编号 int 外键，引用Order表pno 商品编号 int 外键，引用Product表Quantity 销售数量 Numberic(5,2)sellingprice 销售单价 Numberic(9,2)供应商表Supplier字段名称 含义 数据类型 约束sno 供应商编号 int 主键sname 供应商名称 Varchar(100)address 地址 Varchar(100)contacts 联系人 Varchar(100)zip 邮政编码 char(6)求解下列问题：1 请用关系代数表示下列查询（15分）（1）查询价格小于等于100.00的商品的供应商名称。
（2）查询在2016年没有任何商品销售的供应商名称。
（3）查询联系人为“张山”的供应商编号、名称与地址。
2 请用SQL语言表示下列查询（15分）(1)查询包含“手机”类商品的订单的编号与日期。
法语(自命题) 山东科技大学 2017年硕士研究生考研真题
一、Complétez les phrases suivantes en choisissant A, B, C ou D. (1×30)1.Il faut manger ① légumes tous les jours..A. deB. lesC. desD. ces2. ---Voulez-vous du café?---Non,je n’aime pas ① café.A. leB. deC. unD. la3.---Quelle heure est-il? --- Il est dix heures moins ① quart .A. /B. leC. unD. ce4. ---Pourriez-vous me donner un ①de main ?---Oui, bien sûr.A. aideB. coupC. promesseD. bras5. Tu dois me dire ① est arrivé hier soir .A. quiB. queC. ce quiD. ce que6. La montagne est toujours ① de neige.A. couverteB. couruC. couvertD. couvrir7. Elle a rencontré sa soeur ①du cinéma.A. sortanteB. est sortieC. en sortantD. a sorti8. . Elle va faire ses études dans une ville où elle ne connaît ① .A. aucunB. quelqu’unC. quelque choseD. personne9. Les jeunes filles ①les mains avant de manger .A. ont lavéB. se sont lavéesC. se sont lavéD. se sont lavés10. Si le temps ①beau ,nous irons à la campagne demain.A. faitB. faisaitC. fasseD. fit11. Son école est ①que mon école .A. plus grandB. aussi grandC. autant grandeD. moins grande12. ---Elle est malade ,donc elle ne peut pas venir.---Bon,je ①sais.A. laB. leC. enD. te13. Il est deux heures ①.A. et demiB. et quinzeC. quartD. trente14. Je n’ai pas d’argent, tu peux ①?A. t’en prêterB. t’en emprunterC. m’en prêterD. m’en emprunter15.---Tu as donné la revue à ton ami?---Oui,je ① ai donnée.A. le luiB. lui leC. lui laD. la lui16. Si tu es libre et que tu le ①, tu peux voyager avec moi.A. veuxB. voulaisC. veuillesD. voudrais17. Nous connaissons les Dupont ①dix ans.A. pendantB. il y aC. depuisD. pour18. Son fils a obtenu de grands succès, elle ① est très fière.A. enB. luiC. l’D. y19. Il est difficile de vous dire cela ①quelques mots.A. pourB. enC. parD. sans20. -Combien de livres ont-ils lus?-Ils en ont ① vingt.A. lusB. luC. luesD. lue21. Il doit prendre des médicaments trois fois ① jour.A. laB. tout leC. chaqueD. par22. -C’est ta voiture ? -Non, c’est ① de mon frère.A. celuiB. laquelleC. celleD. cela23.. Il a ①parlé qu’il a perdu la voix.A. tantB. tropC. beaucoupD. si24. ①après-midi,j’ai un rendez-vous avec mon professeur.A. cetB. ceC. cetteD. ces25. Hier,j’ai vu un film ①tout le monde.A. fatigantB. fatiguantC. fatigueD.fatigué26. Qu’est-ce que tu choisis ①boisson ?A. unB. parC. commeD. pour27. Je n’ai rien trouvé①intéressant dans ce film .A. plusB. d’C. bienD. /28.---D’où venez-vous?.---Moi,je viens ①Etats-unis.A. auxB. deC. àD. des29. ① est son numéro de téléphone ?A. CommentB. QuelC. QuelleD. Qu’est-ce que30. Elle habite ① seule.A. toutB. tousC. touteD. toutes二、Mettez les verbes entre parenthèses à la forme convenable. (1×20=20)1. Quoi que tu ① (dire), je ne crois pas à toi.2. Après ① (se lever), elle prend le petit déjeuner tout de suite.3. Il me traite comme si je ① (être)son frère.4. Quand il est rentréàla maison, ses parents ① (quitter déjà).5.Le téléphone a sonnéau moment où je ① (regarder) la télévision.6. Paul nous écrira quand il ① (arriver) à Paris.7. Si j’avais de l’argent, j’ ① (acheter) une voiture.8. ① (avoir) peur d’ être en retard,il part toujours très tôt.9. Je voudrais trouver quelqu’un qui ① (pouvoir) parler français.10. Rends-moi le dictionnaire, dès que tu ① (finir)la traduction.11. Cet immeuble ① (construire) en 1998.12. Marie m’a dit que son frère ①(partir) pour la France le lendemain.13. ① (parler) à haute voix, je ne vous entends pas.14. La semaine prochaine, ils ①(recevoir) un groupe de visiteurs français.15. Il faut que tu ① (aller) à l’ école tous les jours.16. ① (ouvrir)la porte ,s’il te plaît!17. Bien que vous ① (réussir), il faut rester toujours modeste et travailleur.18. Pendant que nous l' ① (attendre), il se promenait le long de la Seine.19. Nous devons rentrer le blé avant qu’il ① (pleuvoir).20. ①(vouloir) aller en France, il fait ses efforts àapprendre le français maintenant.三、Traduisez le texte suivant en chinois. (20)UN BON WEEK-ENDVendredi dernier, j’ai donné un coup de téléphone à Jacques et lui ai proposé de faire une visite à la ferme de mon oncle. Le lendemain matin, nous nous sommes levés de bonne heure. Nous nous sommes mis en route vers sept heures.A l’entrée du village, au pied d’une montagne, nous avons aperçu de loin le clocher de l’église. Notre voiture s’est arrêtée devant la mairie. Nous en sommes descendus faire un tour sur la place…A notre arrivée près de la ferme, mon oncle m’a fait signe de la main. Je lui ai présenté mon ami Jacques. Nous avons traversé une belle cour et nous sommes entrés dans la maison. Ma tante nous a servi un très bon apéritif. Puis nous sommes allés voir les lapins et les poules. Ensuite nous avons aidé mon oncle à ramasser les oeufs.A midi, on a fait un pique-nique sous un grand arbre. Cette fois-ci, mon oncle nous a raconté des aventures de sa jeunesse. Après le déjeuner on s’est promené au bord d’un grand champ de blé. Ah, quel plaisir d’être en pleine campagne !Nous sommes restés à la ferme jusqu’à cinq heures de l’après-midi.Nous ne sommes rentrés qu’à six heures du soir, très contents de notre belle journée.四、Traduisez les phrases suivantes en français. (3×10=30) 1．我有话要对你说，关于你的工作问题。
2017年山东科技大学研究生入学考试815结构力学考研真题
C
EI
A l
图 13
D
共5页 第 4 页
l
a/3
a/3
a/3
4、 （20 分）用位移法计算图 14 所示刚架，并作出弯矩图。已知各杆 EI=常数。
20kN/m A C
60kN D G
20kN/m E
B 6m 3m 3m
图 14
F 6m
5、 （20 分）用力矩分配法计算图 15 所示连续梁，并作其弯矩图。已知各杆 EI=常数。
三、计算题（共 5 个小题，共 80 分） 1、 （10 分）计算图 11 所示多跨梁，绘制其弯矩图与剪力图。
图 11
2、 （10 分）计算图 12 所示桁架的杆 1、2 的轴力。
图 12 3、 （20 分）用力法计算图 13 所示刚架，并作出弯矩图和剪力图。已知A=1.5I/l2。
FP B EI EA
A 2EI 4m
B 3EI 6m
图7
C 2EI 3m
D
FP=1 A 4m
C 4m
图8
二、填空题（每题 5 分，共 30 分） 1、根据平面体系的计算自由度W，即可判断其几何组成的是 2、三铰拱的合理拱轴线的形状与 （2） （1） 体系。
有关。 （ 3） 定理得出。
，该结论可根据 3、位移法的典型方程中，系数k ij =k ji （i≠j） 4、机动法作影响线是以 （4） 原理为依据的。
40kN FAx A 3a
图1 2、如图 2 所示结构，A支座的水平推力F Ax 为（ ） A. 10kN； C. 20kN； 3、如图 3 所示桁架结构，杆 c 的内力为（ A. 6kN； B. -3kN； B. 16kN； D. 24kN。 ） C. 3kN； ） 图2
2017年山东科技大学研究生入学考试431金融学综合考研真题
山东科技大学2017年全国硕士研究生招生考试金融学综合试卷一、名词解释（每小题4分，共20分）1．远期利率2．表外业务3．场外市场4．购买力平价5．可转换债券二、选择题（每小题2分，共20分）1．劣币驱逐良币规律产生于（）。
A、金本位制B、银本位制C、金银复本制D、金块本位制2．在高通货膨胀的经济环境中，下列表述最正确的是（）。
A、已从银行获得贷款的债务人受益B、在银行存款的债权人受益C、将导致本国货币对外大幅度升值D、对有固定收入的群体有利3．关于商业银行准备金的认识不正确的是（）A、商业银行准备金就是商业银行在中央银行的存款。
B、商业银行为应付日常的提款要求而保留的流动性最高的资产。
C、准备金是收益最低的资产，因为多数国家的中央银行都不为商业银行在中央银行的存款支付利息。
D、一般流动性越高的存款，商业银行提取的准备也越高。
4．证券出售时卖方向买方承诺在未来的某个时间将证券买回的协议是（）。
A、同业拆借B、贴现C、回购D、转贴现5．某投资者以96元的价格，购入还有1年到期的债券，债券面值100元，年息6元，其当期收益率是（）。
A、4.45%B、5.35%C、6.15%D、6.25%6．期权卖方可能形成的收益或损失状况是（）。
A、收益无限，损失有限B、收益有限，损失无限C、收益有限，损失有限D、收益无限，损失无限7．分析公司盈利质量时，无需考虑的指标是（）。
A、经营现金净流量B、净利润C、资本性支出D、现金比率8．以下关于内部收益率的表述，不正确的是（）A、内部收益率不是公司实际取得的报酬率，市场利率变化也不会对其产生影响。
B、内部收益率法对投资型项目比较适用，在融资型项目中应用要反向操作。
C、内部收益率出现无解或多个解时，该方法就会失效，此时应该用净现值法判断。
D、内部收益率是个百分比指标，因此可以比较好地反映不同公司规模变化的影响。
9．甲公司执行一种变动股利政策，公司每年都按不变的支付率向股东支付股利，结果是公司的很多外部股东都觉得公司经营欠稳定。
综合一(法理学、国际法学) 山东科技大学 2017年硕士研究生考研真题
《法理学》部分（75分）一、名词解释（每题9分，共27分）1、法律事实与法律关系2、法律推理与法律适用3、人权与公民权二、简答题（每题10分，共30分）1、法律原则的司法适用应该遵守哪些规则？2、如何理解法律权利与法律义务的关系？3、如何理解法的目的价值？三、论述题（每题18分，共18分）试述法律方法的法治意义。
《国际法学》部分（75分）一、名词解释（每题5分，共20分）1、专属经济区2、难民3、国家主权豁免4、国际强行法二、简答题（每题10分，共40分）1、简述国家责任的构成要件。
2、简述你对“国际习惯”的理解。
3、简述国际法院的诉讼管辖权。
4、国际法是不是“法”？请简述你的观点及理由。
三、案例分析题（每题15分，共15分）案情：2005年，一美国公民在澳门特区设立SANUM投资公司，并在老挝投资运营赌场及酒店。
后公司与老挝政府就投资问题产生争议，老方决定收回公司土地并扣押其财产。
2012年，SANUM公司依据《中老投资协定》（签署于1993年）提起国际仲裁（仲裁地在新加坡）。
2013年12月，仲裁庭裁定《中老投资协定》适用于澳门特区，其对该案有管辖权。
2014年1月9日，应老方请求，中国驻老挝使馆照会老挝外交部，确认《中老投资协定》不适用澳门特区。
1月10日，老方根据新加坡《国际仲裁法》就仲裁庭管辖权问题向新加坡高等法院提起诉讼，请求撤销仲裁裁决。
2015年1月，新加坡高等法院判决老方胜诉。
SANUM公司随后向新加坡上诉法院提起上诉。
2015年11月，中国外交部照会老挝外交部，重申中国驻老挝使馆2014年照会中所阐明的立场。
今年9月29日，新加坡上诉法院拒绝接受中国外交部照会立场，并推翻了高等法院判决。
补充材料一：《澳门特区基本法》第138条明确规定：“中华人民共和国缔结的国际协议，中央人民政府可根据情况和澳门特别行政区的需要，在征询澳门特别行政区政府的意见后，决定是否适用于澳门特别行政区。
2017考研会计学试题及答案(十)
2017考研会计学试题及答案（十）会计硕士(Master of Professional Accounting，简称MPAcc,)是我国目前升温最快的考研专业,一则得益于随着国家对专业硕士的日渐重视，MPAcc的社会认可度逐渐与学术硕士平起平坐，二则MPAcc属于应用型硕士教育，注重理论结合实践，采用双导师制度，由校内导师和实务界导师共同指导学习、实习和毕业论文的写作，与实务结合更紧密，侧重实际能力的培养，其毕业生具有很强的解决实际问题的能力,且学制较短，就业前景乐观。
一、单项选择题1.企业的会计凭证、会计账簿、财务会计报表相结合的方式称为( )。
A.账簿组织B.账务处理程序C.记账工作步骤D.会计组织形式2.下列各项中，属于最基本的账务处理程序的是( )。
A.记账凭证核算形式B.科目汇总表核算形式C.汇总记账凭证核算形式D.日记总账核算形式3.在汇总记账凭证核算形式下，为了便于编制汇总转账凭证，要求所有转账凭证的科目应关系为( )。
A.一个借方科目与几个贷方科目相对应B.一个借方科目与一个贷方科目相对应C.几个借方科目与几个贷方科目相对应D.一个贷方科目与一个或几个借方科目相对应4.记账凭证账务处理程序的适用范围是( )。
A.规模较大、经济业务量较多的单位B.采用单式记账的单位C.规模较小、经济业务量较少的单位D.会计基础工作薄弱的单位5.会计凭证方面，科目汇总表账务处理程序比记账凭证账务处理程序增设了( )。
A.原始凭证汇总表B.汇总原始凭证C.科目汇总表D.汇总记账凭证6.既能汇总登记总分类账，减轻总账登记工作，又能明确反映账户对应关系，便于查账、对账的账务处理程序是( )。
A.科目汇总表账务处理程序B.汇总记账凭证账务处理程序C.多栏式日记账账务处理程序D.日记总账账务处理程序7.不能反映账户对应关系的会计核算形式是( )。
A.科目汇总表核算形式B.记账凭证核算形式C.汇总记账凭证核算形式D.日记总账核算形式8.各种账务处理程序的主要区别是( )。
山东科技大学会计学2007--2014年考研专业课初试真题
效！
投资本息。 要求：根据以上资料，采用实际利率法编制有关会计分录。（实际利率保留小数点后3 位） 2．公司所有者权益核算 资料：假设某股份有限公司发生下述有关业务： ⑴ 发行附带认股权证的优先股10 000股，每股面值为1元，发行价格为1.2元，实收价款12 000元；认股权证规定可以购买面值为1元的普通股股票1股，价格为1元，普通股股票当时 的市价为1.1元。（分别行权与未行权处理） ⑵ 经批准收回本公司面值为1元的普通股股票10 000股，用以减少股本。该股票发行价格为1.2元。收回股票实际价格为1.3元。 ⑶ 为日后再发行而收回股票10 000股，面值为1元，每股价格为1.3元；再发行5 000股，每股价格为1.4元；再发行5 000股，每股价格为1.2元。 要求：编制有关会计分录。 3．销售收入核算 资料：某公司2006年12月份发生下述有关销售业务：（增值税税率为17%） ⑴ 3日，采用银行本票结算方式销售甲产品价款10 000元。 ⑵ 5日，采用托收承付方式销售甲产品价款10 000元，已办妥托收手续。 ⑶ 7日，销售甲产品价款10 000元，已办妥托收手续。付款条件为：2/10，1/20，n/30。客户于15日付款。企业收取转账 支票。按总价法核算。 ⑷ 10日，某客户因质量问题退回上月甲产品价款2 000元。企业已将转账支票交给客户。 ⑸ 12日，因质量问题同意给予客户销售折让10%，价款200元，企业已将转账支票交给客户。 ⑹ 15日，采用托收承付方式销售乙产品价款10 000元，已办妥托收手续。该批商品的实际成本为6 000元。在办妥托收手续后得知，购货方发生财务困难，近期无法支付货款。 ⑺ 31日，采用银行本票结算方式销售丁产品价款100 000元，该批商品的实际成本为80 000元。销售合同规定，该企业在下年度5月31日以105 000元的价格购回。 要求：根据给定资料编制有关会计分录。 第二部分：成本会计（35分） 一、判断题（每小题1分，共10分）
2017年山东科技大学考研真题804岩体力学硕士研究生专业课考试试题
2017年⼭东科技⼤学考研真题804岩体⼒学硕⼠研究⽣专业课考试试题⼭东科技⼤学2017年招⽣硕⼠学位研究⽣⼊学考试试卷⼀、名词解释题（每题2分，共20分）1、岩⽯的软化系数；2、岩⽯的切线模量；3、岩⽯的应⼒松弛；4、岩体的裂隙度；5、围岩的松动压⼒；6、⼯程软岩；7、岩⽯的长期强度；8、岩⽯质量指标RQD；9、岩⽯的延性流动；10、弹性后效。
⼆、简答题（每题8分，共计72分）1、简述岩⽯单轴抗压强度的影响因素？2、当侧压⼒系数λ=1深埋圆形硐室围岩出现塑性区和弹性区时，试说明硐室围岩塑性区、弹性区内应⼒分布特点？3、简述影响岩⽯蠕变的主要因素有哪些？4、简述岩⽯与岩体典型的应⼒-应变曲线的区别？5、简述地下3000m以内浅层地壳地应⼒变化规律？6、简述在进⾏⼯程岩体分类时⼀般应考虑哪⼏个⽅⾯？7、从曲线形态上看，岩⽯的典型蠕变曲线可分为4个阶段，试简述各个阶段的形成原因及特点？8、简述莫尔强度准则的基本思想、优缺点及适⽤条件？9、简述在单轴压缩荷载作⽤时岩⽯试件的端⾯约束效应产⽣的原因、岩⽯试件破坏的形式和如何减少端⾯约束效应？四、计算题（每题12分，共计36分）1、根据Maxwell（马克斯韦尔）模型推导反映岩⽯应⼒松弛的特征⽅程。
2、对⼀直径为5cm 、⾼度10cm 的岩⽯试样进⾏单轴压缩试验，当压⼒达到235KN 时，该岩⽯破坏，破坏⾯与⽔平⾯夹⾓为60°，假设抗剪强度满⾜莫尔库伦准则，试计算：①岩⽯的单轴抗压强度；②破坏⾯上的正应⼒和剪切应⼒；③岩⽯的内摩擦⾓和黏聚⼒。
3、当岩体中存在结构⾯时，试证明只有当结构⾯倾⾓（结构⾯与⽔平⾯间的夹⾓）β满⾜j ?<β<90°条件时（j ?为结构⾯的内摩擦⾓），岩体才可能沿着结构⾯滑动破坏。
五、论述题（每题11分，共计22分）1、试论述地下硐室开挖后影响围岩压⼒的因素有哪些？2、静⽔应⼒（侧压⼒系数λ=1）条件下圆形硐室围岩应⼒的弹性解：径向应⼒202(1)a r r p r σ=-，切向应⼒202(1)a r p rθσ=+，p 0为初始应⼒，r a 为圆形硐室半径，r 为硐室围岩内⼀点⾄硐室中⼼的距离，试论述该弹性解揭⽰了哪些重要的现象或规律？⼭东科技⼤学2017年硕⼠研究⽣招收《岩体⼒学》试卷答案⼀、名词解释题（每题2分，共20分）1、岩⽯的软化系数：岩⽯饱和单轴抗压强度与⼲燥状态下的单轴抗压强度的⽐值。
英语综合 山东科技大学 2017年硕士研究生考研真题
Part I LinguisticsI. Give the definitions of the following terms. (20 scores)1. code-switching2. arbitrariness3. morpheme4. parole5. assimilation6. concord7. register8. inflection9. deep structure10. indirect speech actⅡ. Choose the correct answers. (20 scores)1. The study of language development over a period of time is generally termed as_____linguistics.A. appliedB. diachronicC. comparativeD. synchronic2. Which of the following sounds is a low front lax spread vowel?A. [a]B. [æ]C. [i]D. [e]3. Transformational Generative Grammar was introduced by ________ in 1957.A. L. BloomfieldB. F. SaussureC. N. ChomskyD. M. A. K. Halliday4. The word “globalization” is created by the _____ process.A. inventionB. blendingC. derivationD. compound5. The semantic components of the word “girl” can be expressed as _________.A.＋human,＋male,－adultB.＋human,－male,－adultC.＋human,＋male,＋adultD.＋human,－male,－adult6. In “Please pass me the salt”, the predicate is a ______predicate.A. One-placeB. Two-placeC. Three-placeD. No-place7. Which of the following take the social context into consideration?A. Universal grammar.B. performanceC. functional grammarD. Nativist theory8. What kind of function does the sentence “Nice to meet you” have?A. DirectiveB. PhaticC. InformativeD. Evocative9. In “老师是园丁，桃李满天下”，there are_______conceptual metaphor(s).A. 1B. 2C. noneD.310.--Do you like cheese?-- Of course, and the cat likes carrot.The answer violates the maxim of ______.A. qualityB. quantityC. relevanceD. mannerIII. True or False questions. (10 scores)1. Allophones in complementary distribution are free allophones .2. Every speaker has his own preferred expressions and special ways of expressing hisideas in language. This variety of individual users is called social dialect.3. Animals cannot talk about the things except those about food, danger, enemy, etc.because the communicative signals of animals do not have the property ofdisplacement.4. Connotative meaning of the same word may vary from individual to individual.5. Perlocutionary act is the act of expressing the speaker’s intention.6. “He broke the window” entails “the window was damaged”.7. Pidgin is a kind of interlanguage.8. “Under the table" is a subordinate endocentric construction.9. The smallest free unit in English is morpheme .10. According to IC analysis, single words and complete sentences are constituents.IV. Answer the following questions. (30 scores)1. Why is there no direct relations between signifier and signified in the semantictriangle? (6 scores)2. Is it justified to say that the meaning of a sentence is composed only of word senseand grammatical sense? (6 scores)3. Explain with examples the different types of antonyms in English. (6 scores)4. Explain the difference between homograph and polysemy with examples. (6 scores)5. Analyze the following sentences with IC analysis (6 scores)The hunters shot the rabbit with guns.The boy might lose his way.The dog went down the stairs and out of the door.V. Discussion. (10 scores)Illustrate the Sapir-Whorf hypothesis with examples.Part Two LiteratureI. Matching (16 scores)Section A Match the authors in Column I with the works in Column II.(8 scores) Column I Column II1. Theodore Dreiser A. The Scarlet Letter2. Eugene O’Neill B. Sister Carrie3. Herman Melville C. Women in Love4. William Faulkner D. Light in August5. Virginia Woolf E. The Hairy Ape6. G. B. Shaw F. Tom Jones7. Joseph Heller G. Moby Dick8. D. H. Laurence H. To the LighthouseI. Mrs. Warren’s ProfessionJ. Catch-22Section B Identify the works from which the quotations are from. (8 scores)Column I Column II9. It is a truth universally acknowledged that A. The Portrait of a Ladya single man in possession of good fortunemust be in want of a wife. B. Hamlet10. A man is not made for defeat. A man can bedestroyed but not defeated. C. A Tale of Two Cities11. Two roads diverged in a yellow wood,and sorry I could not travel both. D. “The Road Not Taken” 12. I was on his grave, my friends, that I resolved,before God, that I would never own another E. “Stopping by Woods on a slave, while it is possible to free him; that Snowy Evening”nobody, through me, should ever run the riskof being parted from home and friends, and F. “Ode to the West Wind”dying on a lonely plantation, as he died.13. If Winter comes, can Spring be far behind. G. “Of Studies”14. Reading maketh a full man; conference a readyman; and writing an exact man. H. Uncle Tom’s Cabin15.To be, or not to be—that is the question.16. It was the best of times, it was the worst I. Pride and Prejudiceof times; it was an age of wisdom, it wasthe age of foolishness; it was the epoch of J. Tom Sawyerbelief, it was the epoch of incredulity. . .II. Explain the following literary terms. (20 scores)17. Expressionism18. The Beat Generation19. The Graveyard School20. Heroic Couplet21. Black HumorIII. Read the quoted passages and answer the questions following them. (24 scores)Passage 1Do you think I will stay to become nothing to you? Do you think I am an automaton? A machine without feelings? And can bear to have my morsel of bread snatched from my lip, and my drop of living water dashed from my cup? Do you think, because I am poor, obscure, plain and little, I’m soulless and heartless? You think wrong!I have as much soul as you, and full as much heart! And if God had gifted me some beauty and much wealth, I should have made it as hard for you to leave me, as it is now for me to leave you. I’m not talking to you now through the medium of custom, conventionality, nor even of mortal flesh; it is my spirit that addresses your spirit; just as if both had passed through the grave, and we stood at the God’s feet, equal, as we are!Questions: From which work is the passage selected? And who is the author of this work? What are the names of the hero and heroine? What point of view is adopted in this novel? Please comment on the image of the heroine or the theme of the novel with feminism.Passage 2When I Heard the Learn’d Astronomerby Walt WhitmanWhen I heard the learn’d astronomer,When the proofs, the figures, were ranged in columns before me,When I was shown the charts and diagrams, to add, divide, and measure them,When I sitting heard the astronomer where he lectured with much applause inthe lecture-room,How soon unaccountable I became tired and sick,Till rising and gliding out I wander’d off by myself，In the mystical moist night-air, and from time to time，Look’d up in perfect silence at the stars.Questions: Manifest details of the astronomer’s lecture and the poet’s response to it. How is the poet’s view on stars different from that of the astronomer? Present various meanings they have about universe because of their different perspectives.。
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第一部分：财务会计（80分）
一、判断题（每小题1分，共15分）
1．记账主体和报告主体是一致的；
2．实务中，银行存款余额调节表一般采用“补记式”余额调节法；
3．“原材料”科目按计划成本记录时，一般应设置“在途物资”科目；
4．金融工具包括金融资产、金融负债和权益工具；
5．持有至到期投资主要包括各类企业债券、国债和股票等；
6．折余价值就是固定资产净值，是指固定资产减去资产减值后的余额；
7．企业研究阶段发生的支出，应予以费用化；
8．按照权责发生制，短期借款利息费用无论是否当月支付，均应作为当月利息费用处理；
9．按照收付实现制，企业应分期确认长期借款的利息；
10．资本公积全部都可以用于转增资本；
11．企业以权益结算的股份支付换取职工的服务，应以授予职工期权授予日的公允价值为基础计量；
12．净资产的确认和计量取决于对收入和费用的计量；
13．现行会计准则对资产负债表项目的计价采用的是一种混合模式；
14．资产负债表日后事项涵盖资产负债表日至财务报告批准报出日之间发生的所有事项；
15．可以采用编制一笔综合分录的方法进行会计差错更正。
二、简答题（每小题10分，共20分）
1．如何确定形成非同一控制下控股合并取得的长期股权投资的初始投资成本？
2．与或有事项相关的义务需要同时满足哪几个条件才能确认为预计负债？
三、综合业务题（共45分）
1．存货跌价准备的核算（11分）
资料：甲公司于2015年开始对存货采用成本与可变现净值孰低法计价。
2015年末，该企业原材料账面成本为80 000元，其可变现净值为78 000元。
2016年初生产领用该批原材料40 000元。
2016年末库存原材料账面价值为50 000元，可变现净值48 000元。
要求：对甲公司存货跌价准备相关业务进行会计处理。
2．交易性金融资产的核算（19分）
资料：乙公司2016年发生的交易性金融资产有关业务如下：
（1）2016年3月5日，购入A公司股票10 000股，每股5元，另支付经纪人佣金1 000元，均以投资款支付。
（2）2016年3月15日，A公司宣布发放现金股利，每股0.5元（股权登记日为2016年3月20日）。
（3）2016年3月25日，收到A公司股利5 000元。
（4）2016年3月31日，该股票每股收盘价6元。
（5）2016年4月18日出售A公司股票5 000股，每股售价7元，款项存入投资款账户。
要求：对乙公司的上述业务进行会计处理。
3．应付票据的核算（15分）
资料：珠山公司2016年5月1日购入原材料一批，买价20 000元，增值税率17%，已验收入库，采用商业汇票方式进行结算。
该企业签付一张商业汇票，付款期限3个月。
8月1日以银行存款支付票据款。
另外，分别假定：（1）该商业汇票为商业承兑汇票，（2）该商业汇票为银行承兑汇票。
且假定8月1日商业汇票到期时该企业无力支付票据款。
要求：对珠山公司的上述业务进行会计处理。
第二部分：成本会计（35分）
四、判断题（每小题1分，共10分）
1．企业内部各级成本会计机构之间的组织分工，包括集中和分散两种基本工作方式；
2．计入产品成本的各项生产费用，按与生产工艺的关系，可以分为直接生产费用和间接生产费用；
3．无论采用哪种分配方法，“制造费用”账户期末均没有余额；
4．成本会计具有反映和监督两项基本职能；
5．简化的分批法必须设立基本生产二级账户；
6．分类法与生产的类型无直接关系，凡是产品品种、规格繁多，又可以按照一定标准分类的企业或车间，均可采用分类法计算成本；
7．工业企业的生产，按其生产组织特点，可以分为大量生产、成批生产和单件生产；
8．在正确划分各项费用界限的过程中，应贯彻受益原则；
9．可修复废品损失是指废品在修复过程中所发生的各项修复费用；
10．逐步结转分步法可以分为综合结转和分项结转两种方法，且都需要进行成本还原。
五、简答题（10分）
辅助生产费用分配的方法一般有哪几种？简述各种方法的特点。
六、综合业务题（15分）
资料：某企业A产品的生产分两个步骤进行，采用平行结转分步法计算成本。
原材料均在每个步骤生产开始时一次性投入，直接人工和制造费用随加工进度发生。
上述费用在完工产品和在产品之间采用约当产量比例法分配。
2月份有关资料如下：
（1）A产品实物量及在产品完工程度资料如表1所示：
表1 A产品实物量及在产品完工程度资料
项目第一步骤第二步骤
月初在产品结存 20 15
本月投入或转入 350 340
本月完工并转出 340 335
月末在产品结存 30 20
完工程度 40% 50% （2）月初在产品成本及本月生产费用情况如表2所示：
表2 月初在产品成本及本月生产费用摘录表
生产步骤项目直接材料直接人工制造费用合计
月初在产品成本 3 800 1 450 1 850 7 100 第一步骤
本月生产费用34 700 13 230 16 500 64 430
月初在产品成本 1 400 2 000 2 750 6 150 第二步骤
本月生产费用12 800 18 700 24 850 56 350 要求：根据以上资料，计算各步骤应计入A产品的份额及完工总成本。
第三部分：管理会计（35分）
七、判断题（每小题1分，共10分）
1．管理会计与财务会计相比，管理会计的职能倾向于对未来的预测、决策和规划，财务会计的职能侧重于核算和监督；
2．约束性固定成本通常是由企业管理当局在每一个会计年度开始前制定年度预算，一旦预算制定之后，将对年度内固定成本的支出起约束作用；
3．在企业资源受限制的情况下，决策时需要比较不同方案的单位产品贡献毛益；
4．成本是否可控，对不同层级的责任主体来说，答案是不同的；
5．零基预算是根据企业上期的实际经营情况，考虑本期可能发生的变化编制出的预算；
6．使用计划评审法安排赶工时，优先安排成本斜率高的工作；
7．使用指数平滑法进行销售预测时，如果指数平滑系数取值较大，则近期实际销售量对预测结果的影响也较大；
8．标准成本法下，期末成本差异处理的递延法是指将本期的各种成本差异，按实际成本的比例分配给期末在产品、期末产成品和本期已销产品；
9．直接材料预算是以销售预算为基础编制的；
10．如果企业的盈亏临界点作业率为1，该企业处于盈亏平衡状态。
八、简答题（每小题5分，共10分）
1．简述以责任中心为主体的业绩考核与评价指标体系。
2．简述完全成本法与变动成本法两者之间的差异主要表现在哪些方面。
九、综合业务题（第1小题5分，第2小题10分，共15分。
）
1
要求：根据以上资料，计算并回答以下问题：
（1）如果腾出来的生产能力无法转移，是否停产A产品？
（2）如果停产A产品，可以转产E产品，E产品销售收入1 700万元，变动成本1 200万元，是否转产为E产品？
（3）如果停产A产品，腾出来的生产能力可以对外出租，出租的净收入为550万元，是否出租？
2．资料：某企业生产甲产品需用一种直接材料A和直接人工工时，其标准成本资料如下：材料标准耗用量10千克/件，标准价格50元/千克；工时耗用标准为25小时/件，标准工资率10
元/小时。
本月实际生产产品1 000件，实际耗用材料9 000千克，材料的实际价格为60元/千克；实际发生的人工小时为26 000小时，实际工资费用总额为286 000元。
要求：（1）计算该企业生产甲产品所耗用直接材料的数量差异、价格差异和总差异。
（2）计算该企业生产甲产品直接人工的工资率差异、效率差异和总差异。