(2020年7月整理)初级模拟试题(二).doc

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(2020年7月整理)U校园新标准大学英语(第二版)综合2Unit 4 Crime watch Unit test.doc

选词填空-填单词10题Directions:Complete each sentence using the words given below. Each wordThe investigators searched her house after they received a(n) 1)1) anonymous 2) vicinity 3) deception 4) custody 5) destiny 6) exclaimed 7) staunchest 8) blessing 9) commonplace 10) wit s∧收起答案词汇与结构10题Directions:Choose the best word to complete each sentence.11)The police presence at airports seemed to double _______ after the bomb threat.A. overdueB. overageC. overallD. overnight参考答案：11) D∧收起答案12)In order to _______ information from people, investigators sometimes use questionable methods.A. exchangeB. extortC. exertD. extract参考答案：12) D∧收起答案13)It is a federal crime to _______ a lawyer in a courtroom.A. identifyB. personalizeC. personifyD. impersonate参考答案：13) D∧收起答案14)After the September 11 _______ attacks in the United States, the government took extreme measures to make sure it wouldn't happen again.A. terroristB. revolutionaryC. radicalD. activist参考答案：14) A∧收起答案15)The new measures they have taken, though _____ effective, have been praised by the manager.A. considerablyB. doubtfullyC. completelyD. moderately参考答案：15) D∧收起答案16)I think pop-up ads on the Internet and spam in my e-mail inbox are terribly_______ – so much so that it might be an invasion of privacy.A. defensiveB. offensiveC. effectiveD. interactive参考答案：16) B∧收起答案17)Online retailers such as Amazon and iTunes are so successful that they have become _______ names.A. offensiveB. opportunisticC. householdD. obvious参考答案：17) C∧收起答案18)The new facial recognition security system _______ knows who you are and if you have access to the building.A. automaticallyB. anonymouslyC. simultaneouslyD. obviously参考答案：18) A∧收起答案19)In the experiment we kept a(n) ________ eye on the developments and recorded every detail.A. doubtfulB. eventualC. artfulD. watchful参考答案：19) D∧收起答案20)After my store was broken into, the police officer drove me home as a _______.A. preventionB. pretensionC. prerequisiteD. precaution参考答案：20) D∧收起答案单词填空10题Directions:Complete each sentence with a suitable preposition or adverb.∧收起答案∧收起答案∧收起答案∧收起答案25)∧收起答案∧收起答案∧收起答案∧收起答案∧收起答案30)∧收起答案选词填空（15选10）10题Directions:Read the following passage, and select a suitable word for each blank from the word bank. Write down the corresponding letter for each item in the blank. Each word can be used only once.Last summer, I went on vacation to Spain. On only the second day, my walletmy wallet. Then, I realized that the thief now had my credit cards and ID card!I immediately called the credit card companies to cancel my cards. The more I thought about it, the angrier I got. How could someone commit such 35)really made me wonder how someone could be completely without 37)my vacation. In my opinion, the authorities must attack this problem 40)happens locally. With the Internet, there's no such thing as "local" anymore.参考答案：31) scary 32) obviously 33) forge 34) unauthorized 35) fraud 36) undoubted 37) ethical 38) widely 39) mindset 40) globally∧收起答案仔细阅读5题Directions:Read the passage and answer the following questions.Many people often wonder about the terms "blue-collar crime" and "white-collar crime". What's the difference? Is one worse than the other? Are they committed by different kinds of people? What does crime have to do with the color of your shirt?First, it is helpful to understand that blue-collar workers are those people employed in jobs that require manual labor, and white-collar workers perform non-manual labor in an office setting. The terms can be dated back to the 19th century, when industrial workers and manual laborers were required to wear clothing suitable to the difficult work – which was typically a blue work shirt or blue coveralls. In contrast, professional workers in offices generally wore white dress shirts.Today, the primary distinctions between white-collar and blue-collar crime are the social class to which the suspect belongs and the type of crime committed. Blue-collar crimes are committed by individuals from lower social classes (ie, less privileged backgrounds with fewer professional and societal opportunities), and white-collar crimes, conversely, are committed by individuals from higher, more affluent social classes.The exact nature of the crime is also a defining factor of blue-collar versus white-collar crime. Blue-collar crimes tend to be relatively obvious (eg, vandalism, robbery, and shoplifting) or violent (eg, assault, arson, and murder) crimes that are committed out of desperation. White-collar crimes, however, are "quieter" crimes (eg, bribery, embezzlement, and computer crime) committed by people who have the means and opportunity to exploit professional situations.It is impossible to say that one type of crime is worse than the other, for bothhave serious and lasting effects for the victims. Blue-collar crime gets more consistent exposure in the media, so we usually hear more about it on a regular basis. However, even though we might not hear many news stories about white-collar crime, it still occurs every day. The increase in computer crime and rising instances of identify theft are testament to that.41)Which of the following would make the best title for this article?A. An Examination into Blue-Collar Crime.B. A History of Blue-Collar and White-Collar Workers.C. White-Collar Crime: A Victimless Crime.D. Blue-Collar Crime Versus White-Collar Crime: An Explanation.42)With which of the following statements would the author likely agree?A. Many white-collar criminals have good jobs.B. Identity theft is an example of blue-collar crime.C. Incidents of blue-collar crime are decreasing.D. All crime is equally bad for the victims.43)The writer suggests that _______.A. blue-collar crime is heavily covered by the news mediaB. white-collar crime is heavily covered by the news mediaC. crime is not heavily covered by the news mediaD. both types of crime are heavily covered by the news media44)Which paragraph provides a historical context for modern-day blue-collar and white-collar?A. Paragraph 2.B. Paragraph 5.C. Paragraph 3.D. Paragraph 4.45)Which of the following would be an example of white-collar crime?A. Burglary.B. Rape.C. Forgery.D. Kidnapping.参考答案：41) D 42) D 43) A 44) A 45) C∧收起答案。

《初级会计实务》模拟试题（二）

《初级会计实务》模拟试题（二）一、单项选择题（本类题共20小题，每小题2分，共40分。

每小题备选答案中，只有一个符合题意的正确答案。

错选、不选均不得分。

（江南博哥）1.下列各项中，属于银行存款清查所采用的方法是（）。

A.定期盘存法B.和往来单位核对账目的方法C.实地盘存法D.与开户银行核对账目的方法【正确答案】D【答案解析】银行存款的清查是采用与开户银行核对账目的方法进行的，即将本单位银行存款日记账的账簿记录与开户银行转来的对账单逐笔进行核对，来查明银行存款的实有数额。

2.2020年7月1日，某企业向银行借入一笔生产经营周转资金200万元，期限为6个月，年利率为3％，借款利息分月计提，到期一次还本付息。

2020年12月31日该企业应支付给银行（）万元。

A.200B.200.5C.202.5D.203【正确答案】D【答案解析】计提7月份利息：借：财务费用（200×3％/12）0.5贷：应付利息 0.5每月计提利息处理同上。

12月31日支付借款本金和利息时：借：短期借款 200应付利息（5×0.5）2.5（已计提7至11月份利息）财务费用 0.5（12月份利息，当月利息当月支付）贷：银行存款 2033.2020年7月1日，某企业向银行借入一笔生产用周转资金200万元，期限为6个月，到期一次归还本金，年利率为6％，利息按季支付、分月预提。

下列各项中，关于2020年9月30日该企业支付借款利息相关科目的会计处理正确的是（）。

A.9月30日支付利息时：借：应付利息 2财务费用 1贷：银行存款 3B.9月30日支付利息时：借：应付利息 3贷：银行存款 3C.9月30日支付利息时：借：财务费用 3贷：银行存款 3D.9月30日支付利息时：借：财务费用 1贷：银行存款 1【正确答案】A【答案解析】会计分录：借入短期借款：借：银行存款 200贷：短期借款 200计提7月份利息：借：财务费用（200×6％÷12）1贷：应付利息 18月计提分录同上。

ket模拟考试题.doc(2020年7月整理).pdf

剑桥ket模拟试题Section II Use of EnglishRead the following text. Choose the bestword or phrase for each numbered blank andmark A, B, C, or D on your ANSWER SHEET 1.Text1.In Britain, winter is the season not only for visits to the theatre, opera, concerts and ballet, but also for shopping or for sightseeing.London, one of the __1__ cities in the world, has plenty to offer during the winter months, __2__ in the way of entertainment - and the __3__ act like a magnet with __4__ array of presents for theChristmas __5__, followed by large scale bargains in the January __6__. But it''s not only London that __7__ value shopping - most of our suburban and __8__ centres have just as much to offer to the __9__ shopper.Even if you''re based __10__ London, you don''t have to spend all your __11__ there - and that goes for all the year __12__, too. Take a train or coach and __13__ what else Britain has to offer; __14__ are many excursions, even in winter, and among the great country houses __15_ keep their stately front doors open __16__ the year are Longleat and Woburn Abbey. __17__ a car and drive __18__ into the beauty of the winter landscape - the scenery will be __19__ beautiful - and the people will have more time to chat to you __20__ this time of year.1. A.coldest B.foggiest C.busiest D.noisiest2. A.normally B.especially C.occasionally D.generally3. A.clubs B.pubs C.restaurants D.shops4. A.its B.the C.that D.their5. A.shopper B.visitor C.caller D.spender6. A.bargains B.sales C.selling D.trading7.A.opens B.presents C.grants D.offers8.A.rovincial B.national C.divisional D.international9.A.lonely B.eager zy D.nervous10.A.in B.at C.on D.outside11.A.money B.time C.energy D.holiday12.A.there B.then C.over D.round13.A.see B.watch C.look D.view14.A.they B.which C.there D.here15.A.where B.which C.what D.who16.A.for B.by C.within D.throughout17.A.Lend B.Let C.Hire D.Take18.A.out B.back C.on D.across19.A.even B.still C.yet D.ever20.A.after B.beyond C.with D.atSection III Reading ComprehensionPart ARead the following threetexts. Answer the questions on each text by choosing A, B, C or D. Mark your answer on the ANSWER SHEET 1 by drawing a thick line across the corresponding letter in the brackets.TextIt was a quarter past nine as Marie hurried into the office building where she was going to work. Her bus had inched along through heavy morning traffic, making her a few minutes late for her very first job. She decided to start out half an hour earlier the next day.Once inside the lobby, she had to stand at the elevators and wait several minutes before she could get on one going to the sixth floor. When she finally reached the office marked "King Enterprises," she knocked at the door nervously and waited. There was no answer. She tapped on the door again, but still there was no reply. From inside the next office, she could hear the sound of voices, so she opened the door and went in.Although she was sure it was the same office she had been in two weeks before when she had had the interview with Mr. King, it looked quite different now. In fact, it hardly looked like an office at all. The employees were just standing around chatting and smoking. At the far end of the room, somebody must have just told a good joke, she thought, because there was a loud burst of laughter as she came in. For a moment she had thought they were laughing at her.Then one of the men looked at his watch, clapped his hands and said something to the others. Quickly they all went to their desks and, in a matter of seconds, everyone was hard at work. No one paid any attention to Marie. Finally she went up to theman who was sitting at the desk nearest to the door and explained that this was her first day in the office. Hardly looking up from his work, he told her to have a seat and wait for Mr. King, who would arrive at any moment. Then Marie realisedthat the day''s work in the office began just before Mr. King arrived. Later she found out that he lived in Connecticut and came into Manhattan on the same train every morning, arriving in the office at 9:35, so that his staff knewexactly when to start working.1. Marie felt nervous when she knocked at the door because _______.A. it was her first day in a new jobB. she was a little bit late for workC. she was afraid that she had gone to the wrong placeD. there was no answer from inside the office2. Marie could hardly recognise the office she went into as _______.[A> she had been there only once[B> Mr. King was not in the office[C> nobody was doing any work[D> the office had a new appearance3. The people in the office suddenly started working because _______.A. they saw a stranger in the officeB. they had finished their morning breakC. no one wanted to talk to MarieD. the boss was about to arrive4. We can infer from the text that the employees of the enterprise _______.A. would start their work by listening to a jokeB. were cold to newcomersC. were always punctual for workD. lacked devotion to the company5. The best title for this text would be _______.A. Punctual Like A ClockB. A Cold WelcomeC. An Unpunctual ManagerD. Better Late Than Never2010年商务英语BEC中级考试阅读真题发布人：圣才学习网发布日期：2010-9-8浏览次数：1116[大] [中] [小] PART ONE Questions 1－7Look at the sentences below and the job advertisements on the opposite page.Which job does each sentence 1－7 refer to？For each sentence， mark one letter on your Answer Sheet.You will need to use some of these letters more than once.1 You will be responsible for the operation of a computer system.2 You must be able to forecast what people will want to wear.3 You will be able to work with people from many different countries and backgrounds.4 You will have a qualification which covers two subject areas.5 It is necessary to have worked in this sector before.6 You will need to keep in contact with the headquarters of the organization.7 The advertisement emphasises the need to have a suitable approach to important people.ABUSINESS MANAGERYou will be responsible for our global business within specific countries and will have a good understanding of international distribution， possibly based on previous experience， plus the ability to work in markets that are highly varied in their culture. You will be fluent in a second language， be willing to travel extensively， and preferably have a degree.BDEPARTMENT STORE BUYERBased at our head office in London， you will select and order stock from our suppliers in Italy. You will need to predict fashion trends and build a strong relationship with our Italian office. You will have gained your buying experience in womens fashion and will hold a degree in design with a business studies component.CLEGAL SERVICES ADMINISTRATORAs head of the legal office， your work will include managing the office IT network， typing reports， diary maintenance and supervision of another staff member. You will need good organizational skills in order to keep ahead of a variedworkload. You will be dealing with senior executives and government officials，so a mature and efficient manner is essentialDREGIONAL LEISURE SITES MANAGERYou will be responsible for budgetary planning， contract negotiations， local marketing and effective administration. You will communicate frequently with our main office using the latest technology. Your experience could be from any business sector but you should enjoy outdoor life and will ideally possess an estate management qualification.PART TWOQuestions 8-12·Read the extract below from an article about the coffee industry.·Choose the best sentence from the list on the opposite page to fill each of the gaps.·For each gap 8-12, mark one letter (A-I)on your Answer Sheet.·Do not use any letter more than once.Coffee is worth approximately $50-60bn per annum in terms of world sales. It is a truly international commodity, and today more than 50 countries in the world grow coffee beans. (example) ______I_____. ICO organization helps coffee producers and promotes coffee conumption worldwide.ICO estimates that world production next year will reach 97.5 million bags.11.3 million bags higher than the current year. (8) ____________. As the largest producing country, Brazil is particularly important in the coffee world. In 1994Brazil was responsible for 25% of world production, Colombia was next with 13.4%, Indonesia had 7.5%, Mexico 4.7%, Guatemala 3.8% and Ethiopia and Vietnam were equal with 3.4%.Coffee is a tough crop, and can be grown in areas where it is difficult or impossible to grow other crops. (9) However, disease is always problem for coffee production, as we can see in some parts of South America at the moment.ICO is active in educating farmers about avoiding disease and dealing with problems when they occur.The distribution chain varies from country to country, explains Pablo Dubois. In most countries the smaller farmers sell their crop to a local trader, who then sells it on to exporters. There are, however, other distribution systems. (10) ____________. Some countries, like Vietnam, have special government marketing organizations for coffee.Coffee prices often vary greatly from one year to the next. In 1997, for example, there was a large rise in the world price, which was immediately felt by the consumer. Rising prices always result in a drop in sales, which will have a bad effect on those developing countries, which are highly dependent on foreign exchange from coffee exports. (11)____________.In the opinion of Pablo Dubois, the biggest problem for his organisation is to create greater consumer awareness of the different varieties of coffee and different ways of preparing it. (12)____________. ICO is therefore concentrating its promotional activities on Russia and China. It is also encouraging environmentally friendly coffee production, and last year’s seminar on coffeeand the environment created a lot of interest.The future looks bright for the coffee industry. It is estimated that consumption over the next few years will continue to rise steadily. New markets like Eastern Europe and China are expected to develop fast.A. As a result, the membership now represents 94% of all exporters and 60% of all importers.B. In some of these countries, this can amount to as much as 50% of all export earning.C. In North America, most consumers already have above average knowledge of the range available.D. For example, frost and wind are particularly damaging to coffee crops.E. Larger coffee growers, for example, frequently export directly.F. The main reason for this is higher Brazilian output as production recovers from weather damage to crops.G. It is cultivated in mountain regions which can only be reached by animal transport, and in other difficult areas where modern agricultural equipment cannot be used.H. This is because there is a demand for coffee in Germany, and it is also sold in the UK and in the US.I. This make the coffee industry fairly universal, according to Pablo Dubois, Head of the International Coffee Organisation (ICO), based in London.PART THREEQuestions 13-20Read the article below about stress management, and answer questions 13-20 on the opposite page.A Lesson In Stress ManagementDemands placed on us at work can often lead to considerable worry and discomfort. There are, however, ways of protecting ourselves from the stress we face at work. We interviewed Jane Collard, a consultant in stress management.1. In Jane Collard’s opinion, stress is becoming an increasingly common feature of the workplace. Stress is a highly individual reaction, which varies considerably from person to person, and it is difficult for some employees to avoid it. Indeed, stress is regarded by many as part of the organizational culture of our institutions: it comes with the job. Recent figures indicate that time taken off work because of stress has increased by 500 per cent since the 1950s. Undoubtedly, changes in working conditions have led to greater pressure at work at all levels. With reductions in staffing, workloads for individual employees have increased. In addition, many employees are left worrying about the security of their jobs.2. On the stress management courses that she runs, Jane Collard tries to make the trainees realise that stress in itself is not harmful. Everyone needs a certain level of stress to enable them to feel motivated and to perform effectively. A complete absence of stress can be as damaging as overstress, since it can make people lose interest in their work, and even lead to depression. The difficulties occur when the amount of stress rises above a level which is healthy for a particular individual. If this happens, the effects are very obvious and the trainees are taught to recognize the signs. Stress may be expressed physically, for examplethrough headaches and tiredness, or through emotional problems such as depression.A person suffering from stress may also start to behave differently, and can be difficult to deal with.3. While it may not always be possible to prevent stress, there are a number of ways in which it can be controlled. The first thing that the trainees learn is how to manage their time effectively. This involves, first of all, setting realistic goals for both the short and long term. Once this framework has been established, tasks are then prioritised on a daily basis. The trainees are also reminded that when they are under pressure the less important items should be left, and they should never hesitate to delegate. Everyone is encouraged to look at ways of reducing ‘wasted time ’, for example by grouping similar tasks together or dealing with items immedkiately.4. Jane feels that one of the most useful features of the course is that it enables trainees to deal with those demands or deadlines that they regard as unreasonable. They are encouraged to avoid being defensive, but at the same time they are advised not to be afraid of saying ‘no’. They are asked to give reasons only if necessary. The training helps them to foresee difficult situations or unwanted demands, and they learn how to prepare themselves mentally. Everyone is encouraged not to get stuck in negative thought patterns, where stress can feed a circular sense of helplessness. One solution they discuss is to think of a more encouraging alternative for each negative message. They learn, for example, to remind themselves that nothing terrible happens when a demand is refused or a deadline missed. Life goes on.Questions 13-16For questions 13-16, choose the best title for each numbered paragraph from the list below.For each numbered paragraph 1-4, mark one letter (A-G) on your Answer Sheet.Do not use any letter more than once.A Higher stress levels among top managersB Coping with stress through a positive attitudeC Time lost at work through sicknessD Causes of increased stress in the work environmentE Explanations for missed deadlinesF stress reduction through better organisationG Typical problems associated with stress13 Paragraph 114 Paragraph 215 Paragraph 316 Paragraph 4Questions 17—20Using the information in the text, complete each sentence 17-20 with a phrase A-G from the list below.For each question 17-20, mark one letter (A-G) on your Answer Sheet.Do not use any letter more than once.17 Most people agree that the recent increase in stress is due to changes in ____________.18 The trainees are taught that the right level of stress at work is important for good.19 Trainees learn that one way of limiting stress is by deciding upon.20 One of the most important parts of the course is learning how to react toA levels of performanceB shorter deadlinesC employment practicesD higher levels of sicknessE unfair demandsF successful management structureG practical targetsPART FOURQuestions 21-35·Read the text below about job prospects at the Provincial Bank.·Choose the correct word A, B, C, or, D on the opposite page to fill each gap.·For each question 21-35, mark one letter (A, B, C, or D) on your Answer Sheet.Employment Opportunities for Graduates with the Provincial BankThe Provincial Bank is one of the biggest (example) ____________ institutions in the U.K. With its 1,900 branches and 58,000 employees, it has (21) ____________ a household name. Almost 4,000 of these employees (22) ____________ managerial or executive positions. The bank has an outstanding (23) ____________ of profitability, which has been achieved by introducing innovations at the same time as maintaining leadership of the (24) ____________.The bank’s comprehensive training programme concentrates on (25) ____________ the most important skills that graduates need in order to (26) ____________ early management responsibility. Trainees take responsibility for their own continuous self-development through visiting other branches and departments, and by (27)____________ courses in management skills. They also receive training in order to increase their knowledge of the bank’s (28) ___________. The bank supports (29)____________ of staff who wish to take professional examinations, and its Graduate Training Scheme is (30)_____________ to the nationally recognized Diploma in Management.Obviously the quality of its mangers is of (31)____________ importance to the bank’s performance. It welcomes good graduates in any subject area, (32)____________ they can demonstrate the ability to influence events, and have the potential to (33)____________ both as leaders and as part of a team. Most graduate trainees join the Retail Banking division initially. Those starting on this programme will soon have the (34)____________ to work in other parts of the bank and can (35)____________ a varied and flexible working life.Example:A budgetaryB fiscalC financialD economic0 A B C DExample21 A opened B entered C turned D become22 A hold B do C keep D own23 A career B catalogue C record D experience24 A area B trade C record D market25 A making B reaching C developing D heightening26 A present B treat C deal D handle27 A observing B attending C involving D staying28 A services B goods C creations D abilities29 A colleague B members C people D persons30 A qualified B combined C fastened D linked31 A main B vital C necessary D superior32 A therefore B thus C provided D only33 A succeed B realize C gain D overcome34 A choice B chance C likelihood D probability35 A forecast B believe C suppose D expectPART FIVESection AQuestions 36-40Read the text below about a special kind of competition.In most of the lines 36-40 there is one extra word which does not fit. One or two lines, however, are correct.If a line is correct, write CORRECT on your Answer Sheet.If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.Examples:0 The international Youth Skills Olympics is a vocational skills competitionin0 C O R R E C T00 which the young people demonstrate their achievements in a range of areas.00 T H E36 The competition, which there is held every two years, is organized by the international37 Training Organisation. All U.K. competitors qualify for the team by getting through38 a tough national competition.Their backgrounds are vary from arts to sciences,39 and students to the self-employed. Since they do not know which skill area they40 will be tested in, they must to train for everything before the start of the competition.Section BQuestions 41-45Read the text below about market research.In each line 41-45 there is one wrong word.For each line 41-45,write the correct word in CAPITAL LETTERS on your Answer Sheet.Examples:0 Your business will only success if customers like your product0 S U C C E E D00 or service and are prepared to give you money in exchange about it00 F O RMarket Research41 Before you start a business, it is importance to undertake market research42 and to assess the results with great care: you need to finding out about your43 potential customers and the state of the market, included your competitors.44 The more detailed your market research are, the more profitable your business45 is likely to be. Carry out your study thorough, and repeat it to ensure your results are reliable.。

2020年初级会计职称《经济法基础》模拟试题及答案二含答案

2020年初级会计职称《经济法基础》模拟试题及答案二含答案1.根据土地增值税法律制度的规定，下列行为中，应缴纳土地增值税的是()。

A.甲企业将自有厂房出租给乙企业B.丙企业转让国有土地使用权给戊企业C.某市政府出让国有土地使用权给丁房地产开发商D.戊软件开发公司将闲置房屋通过民政局捐赠给养老院试听精讲课程2.根据土地增值税法律制度的规定，下列各项中，不属于纳税人应进行土地增值税清算的情形的是()。

A.直接转让土地使用权的B.房地产开发项目全部竣工、完成销售的C.整体转让未竣工决算房地产开发项目的D.取得销售(预售)许可证满3年仍未销售完毕的试听精讲课程3.根据土地增值税法律制度的规定，下列各项中，属于土地增值税纳税人的是()。

A.承租商铺的张某B.出让国有土地使用权的某市政府C.接受房屋捐赠的某学校D.转让厂房的某企业试听精讲课程4.某企业销售房产取得不含增值税售价5000万元，扣除项目金额合计为3000万元，已知适用的土地增值税税率为40%，速算扣除系数为5%。

则该企业应缴纳土地增值税()万元。

A.650B.700C.1850D.1900试听精讲课程5.甲房地产公司2015年销售自行开发的商业房地产项目，取得收入20000万元，准予从房地产转让收入额中减除的扣除项目金额12000万元。

已知土地增值税税率为40%，速算扣除系数为5%，甲房地产公司该笔业务应缴纳土地增值税税额的下列计算列式中，正确的是()。

A.(20000-12000)×40%-20000 × 5%=2200(万元)B.(20000-12000)×40%-12000 × 5%=2600(万元)C.20000×40%-12000×5%=7400(万元)D.20000×40%-(20000-12000)× 5%=7600(万元)试听精讲课程6.下列各项中，属于土地增值税征税范围，应按规定计算征收土地增值税的是()。

2023年初级会计职称初级会计实务模拟试题2及答案

模拟题（二）一、单项选择题1.下列关于会计核算的基础的说法中，不正确的是（）。

A.会计核算的基础包括权责发生制和收付实现制B.政府会计中的财务会计，采用权责发生制为记账基础C.企业应当以收付实现制为基础进行会计确认、计量、记录和报告D.根据权责发生制，凡是不属于当期的收入和费用，即使款项已在当期收付，也不应作为当期的收入和费用【答案】C【解析】会计核算的基础包括权责发生制和收付实现制，选项A正确；政府会计由政府会计和预算会计构成，其中预算会计采用收付实现制，国务院另有规定的，依照其规定，财务会计采用权责发生制，选项B正确；企业应当以权责发生制为基础进行会计确认、计量、记录和报告，选项C错误；根据权责发生制，凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为当期的收入和费用确认；凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用，选项D正确。

【知识点】会计核算的基础【难易度】易2.下列关于会计要素的表述中，不正确的是（）。

A.收入、费用和利润构成资产负债表的基本框架B.资产、负债和所有者权益要素侧重于反映企业的财务状况C.收入、费用和利润要素侧重于反映企业的经营成果D.利润反映的是收入减去费用、利得减去损失后的净额【答案】A【解析】收入、费用和利润构成利润表的基本框架。

选项A错误。

【知识点】会计要素及其确认条件【难易度】易3.下列关于试算平衡的说法中，不正确的是（）。

A.余额试算平衡依据的是资产与权益的恒等关系B.如果试算平衡，说明总分类账的登记一定是正确的C.发生额试算平衡依据的是借贷记账法的记账规则D.试算平衡包括发生额试算平衡和余额试算平衡【答案】B【解析】选项B不正确，如果试算平衡，只能说明总分类账的登记基本正确，不能说绝对正确，可能存在不影响试算平衡的错误。

【知识点】借贷记账法下的试算平衡【难易度】易4.下列原始凭证中，属于通用凭证的是（）。

2019-2020年初级会计职称(助理会计师)《经济法基础》模拟试题(II卷) 附答案

2019-2020年初级会计职称(助理会计师)《经济法基础》模拟试题（II卷）附答案考试须知：1、考试时间：90分钟，满分为100分。

2、请首先按要求在试卷的指定位置填写您的姓名、准考证号和所在单位的名称。

3、本卷共有四大题分别为单选题、多选题、判断题、不定项选择。

4、不要在试卷上乱写乱画，不要在标封区填写无关的内容。

姓名:_________考号:_________一、单选题（共24小题，每题1.5分。

选项中，只有1个符合题意）1、《会计基础工作规范》属于（）。

A.会计法律B.国家统一的会计制度C.会计行政法规D.地方性法规2、根据我国税收法律制度的规定，下列税种中，实行从量计征的是（）。

A．契税B．车辆购置税C．房产税D．城镇土地使用税3、根据增值税法律制度的规定，一般纳税人选择简易办法计算缴纳增值税后，在一定期限内不得变更，该期限为（）。

A.12个月B.36个月C.24个月D.18个月4、甲公司因结算需要，向W银行申请开立一般存款账户。

W银行为该账户办理付款业务的起始时间是（）。

A、正式开立该账户之日起B、向中国人民银行当地分支行备案之日起C、正式开立该账户之日起3个工作日后D、向中国人民银行当地分支行备案之日起5个工作日后5、甲公司和乙公司签订买卖合同，甲公司向乙公司购买 1台机器设备，价款为 60万元，该买卖合同法律关系的主体是（）。

A 、签订买卖合同的行为B 、甲公司和乙公司C 、 60万元价款D 、 1台机器设备6、根据土地增值税法律制度的规定，下列行为中，属于土地增值税征税范围的是（）。

A.出租房屋的甲企业B.受让国有土地使用权的乙企业C.出售写字楼的丙企业D.接受房屋捐赠的丁企业7、单位内部的会计监督的任务主要由（）领导。

A.单位负责人B.总会计师C.财务处长D.会计科长8、根据车船税法律制度的规定,下列各项中,属于非机动驳船计税依据的是（）。

A.船身长度B.整备质量吨位数C.净吨位数D.量数9、甲公司对乙省国税局作出的征税行为不服，其拟采取的下列措施中，正确的是（）。

全国会计专业技术资格考试(初级会计职称)-《初级会计实务》月月练(2020年7月)

全国会计专业技术资格考试（初级会计职称）《初级会计实务》月月练（2020年7月1日-2020年7月31日）正确答案：C答案解析实际发生坏账损失：借：坏账准备 5贷：应收账款 5当期应计提“坏账准备——应收账款”的金额＝16－（8－5）＝13（万元）。

考察知识点坏账准备的账务处理2、甲公司为增值税一般纳税人，2019年1月1日从二级市场购入A上市公司股票10 000股，每股价格为10元（其中包含已宣告但尚未发放的现金股利2元），另支付相关交易费用10 000元，适用的增值税税率为6％。

甲公司将其划分为交易性金融资产。

不考虑其他正确答案：B答案解析购买A上市公司股票时：借：交易性金融资产 [（10－2）×10 000]80 000应收股利（2×10 000）20 000贷：其他货币资金 100 000支付相关交易费用时：借：投资收益 10 000应交税费——应交增值税（进项税额）（10 000×6％） 600贷：其他货币资金 10 600考察知识点交易性金融资产的取得3、2019年7月1日，某企业购入股票100万股，每股10元，其中包含已宣告但尚未发放的现金股利为每股0.3元，另支付交易费用5万元，企业将其划分为交易性金融资产。

201 9年12月31日，股票的公允价值为1 100万元。

不考虑其他因素，2019年年末该交易性金正确答案：A答案解析交易性金融资产以公允价值计量，所以期末的账面价值等于期末公允价值。

考察知识点交易性金融资产的持有4、甲公司将其持有的一项交易性金融资产全部出售，售价为26 400 000元；出售时该金融资产的公允价值为25 700 000元；甲公司购入该交易性金融资产时，支付价款26 000 000元（其中包含已到付息期但尚未领取的债券利息500 000元）。

已知转让金融商品适用的增正确答案：C答案解析转让金融商品应交增值税＝（26 400 000－26 000 000）÷（1＋6％）×6％＝22 641.51（元）。

初级会计职称考试《初级会计实务》模拟试题2以及答案

⼀、单项选择题（本题型共20题。

答案正确的，每题得1分。

本题型共20分。

） 1.长期借款按期预提利息费⽤所体现的会计核算原则是（）。

A.谨慎原则 B.重要性原则 C.权责发⽣制原则 D.划分收益性⽀出与资本性⽀出原则 2.记账凭证按其所反映的经济内容不同，可以分为（）。

A.单项凭证和复式凭证 B.⼀次凭证和累计凭证 C.专⽤凭证和通⽤凭证 D.收款凭证。

付款凭证和转账凭证 3.按我国《会计档案管理办法》规定，原始凭证的保管期限为（）。

A.5年 B.10年 C.15年 D.永久 4.下列各种情况，必须进⾏全⾯财产清查的是（）。

A.更换仓库保管员时 B.发⽣⾃然灾害造成⾮常损失时 C.取得长期股票投资时 D.⼚长调离⼯作时 5.核定企业库存现⾦限额的单位是（）。

A.企业财务部门 B.企业主管部门 C.企业开户银⾏ D.企业所在地⼈民银⾏ 6.企业通过开户银⾏将款项汇往外地某银⾏开⽴采购专户时，应借记的会计科⽬是（　）。

A.银⾏存款 B.物资采购 C.其他货币资⾦ D.应收票据 7.某公司采⽤应收账款余额百分⽐法。

按5‰的⽐例计提坏账准备。

该公司年末应收账款余额为120000元，"坏账准备"科⽬贷⽅余额为200元，本年应计提的坏账准备为（） A.600元 B.800元 C.400元 D.200元 8.采⽤备抵法核算坏账损失，企业确认坏账损失时的会计分录是（）。

A.借：管理费⽤贷：应收账款 B.借：坏账准备贷：应收账款 C.借：管理费⽤贷：坏账准备 D.借：坏账损失贷：应收账款 9.某增值税⼀般纳税企业购⼊⼀批材料，增值税专⽤发票上注明的材料价款为20000元，增值税额为3400元，另外⽀付运杂费300元。

材料整理费100元。

该批材料的实际成本为（）。

A.20300元 B.20400元 C.23400元 D.23800元 10.下列⽅法中，有利于简化计价⽅法，但不利于存货成本⽇常管理与控制的是（） A.先进先出法 B.后进先出法 C.加权平均法 D.个别计价法 11.企业因⾃然灾害所造成的存货净损失，在报经批准后，应计⼊（）。

初级模拟试题(二)

初级模拟试題(二)一、单项选择题(第 1 题~第 60 题。

选择一个正确的答案，并将其涂写在答题卡上。

)1.下列属于道德特点的是( B ) 。

A 、强制性 B、社会性 C 、非继承性 D 、一成不变性2. 养老护理员在工作中要努力钻研、精益求精，表现出( C )的职业道德。

A、自觉自律B、服从分配C、爱岗敬业 D 、明礼诚信3. 下列属于免疫系统衰老表现的是( D ) 。

A、夜尿增多B、营养素缺乏C、听力减弱D、骨髓含量减少4.老年人退休后，经济状况( C ) 。

A、没有变化B、收入明显增加C、挣钱机会减少，花钱的地方增多D、挣钱机会增加，花钱的地方减少5.空巢老人的心理表现有( D ) 。

A、精神饱满B、心理平衡C、事业心强D、抑郁症和焦虑症6.尿路感染的护理，不可以( D ) 。

A、对症护理B、治疗护理C、咨询医生D、提醒老年人憋尿7.帕金森氏病临床表现为( C ) 。

A、起病快，呈进行性加重B、头部后仰，躯干前倾屈曲C、多见于头部和四肢震颤 D 、运动无障碍8.老年人进行基本救助时，养老护理员应进行自我保护，下列说法不正确的是( A ) 。

A、任何情况下都应该执行标准预防感染程序B、在有条件的情况下，执行标准预防感染程序C、避免现场和老年人身上的利器损伤D、救护现场和老年人身上的利器损伤9.对老年人家属与护理人员之间的冲突，养老护理员应该( C ) 。

A、只要自己是对的，坚持自己的主张B、向领导汇报自己的做法，争取领导理解C、冷静面对，做到不卑不亢D、直接指出老年人及家属的错误做法10．养老护理员工作应提供临终关怀服务维护老年人生命尊严叙述错误的是( D ) 。

A、高度的责任感 B、深厚的同情心C、做好生活照料D、维护家属尊严11.教材叙述养老护理员应对冲突的方式有( C ) 。

A、两种B、四种 C 、五种 D、三种12.下列( C )场所不对老年人免费或优惠开放。

A 、博物馆 B、纪念馆 C 、机场 D 、体育场馆13．以介助老人为例按照老年人社会福利机构基本规范要求下列不包括的是(B ) 。

2020年7月全国综合英语(二)试题及答案解析

全国2018年7月综合英语(二)试题课程代码：00795请将答案填在答题纸相应的位置上I.语法、词汇。

从A、B、C、D四个选项中，选出一个正确答案，并填在答题纸相应的位置上。

(本大题共15小题。

每小题1分，共15分)Complete each of the following sentences with the most likely answer.(15 points)1. You should have been more patient ________ that customer.A. ofB. withC. forD. at2. You may ______ this book; I don’t want it anymore.A. getB. remainC. maintainD. keep3. His plans are very ______. He wants to master Chinese, English and French before he enters university.A. arbitraryB. aggressiveC. ambitiousD. abundant4. Mary used to get up late,________?A. does not sheB. didn’t sheC. did sheD. use she5. This music album is____ as it was the only one ever signed by the pop star.A. unusualB. uniqueC. rareD. special6. They have discussed the problem for several times but could come to no______.A. endB. conclusion1C. resultD. judgment7. In ancient times, wealthy people liked hunting wild animals ______ sightseeing.A. than to goB. rather than to goC. other than goingD. more than going8. Don’t risk ______ the job which so many people want.A. losingB. to loseC. lostD. your life to lose9. Fruit is rich _______ vitamins.A. withB. inC. atD. of10. The boy never lets his friends ______ when they need his help.A. inB. downC. offD. out11. The noise was so ____ that only those with sensitive hearing were aware of it.A. dimB. softC. faintD. gentle12. When the poor girl heard the bad news, she ______ completely.A. broke awayB. broke upC. broke downD. broke out13. The purpose of teaching is to____ the minds of the students rather than dull them.A. refreshB. renewC. stimulateD. encourage14. ______ in the country, we had few social engagements.A. LivingB. Having been livedC. Being livedD. Having lived15. “You haven’t lost your ticket, have you?”2“I hope ______ .”A. soB. noC. notD. didn’tⅡ．完形填空。

初级会计职称考试《初级会计实务》模拟试题二

初级会计职称考试《初级会计实务》模拟试题二一、单项选择题(本类题共 24 小题，每小题 1.5 分，共 36 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.下列税金中，不应计入存货成本的是( ) 。

A.一般纳税企业进口原材料支付的关税B.一般纳税企业购进原材料支付的增值税C.小规模纳税企业购进原材料支付的增值税D.一般纳税企业进口应税消费品支付的消费税【正确答案】B【答案解析】一般纳税企业购进原材料支付的增值税不计入存货成本，小规模纳税企业购进原材料支付的增值税计入存货成本。

2.某商业企业采用零售价计算期末存货成本。

本月月初存货成本为 20000 元，售价总额为 30000 元；本月购入存货成本为 100000 元，相应的售价总额为 120000 元；本月销售收入为 100000 元。

该企业本月销售成本为()元。

A.96667B.80000C.40000D.33333【正确答案】B【答案解析】3.某工业企业为增值税一般纳税人，适用的增值税税率为 17%， 2010 年 10 月 5 日购入材料一批，增值税专用发票上注明的价款为 25000 元，增值税金额是 4250 元，材料入库前的挑选整理费为 300 元，材料已验收入库。

则该企业取得的该材料的入账价值应为( ) 元。

A.25000B.28950C.29250D.25300【正确答案】D【答案解析】本题中该企业是增值税的一般纳税人，所以购买材料支付的增值税是可以抵扣的，应该通过“应交税费——应交增值税(进项税额) ”科目核算，不计入到材料的成本中；如果是小规模纳税人，购买存货支付的增值税是不可以抵扣的，应该计入到购买存货的入账价值中。

所以本题材料的入账价值 =25000+300=25300 (元) 。

4.某企业购建厂房过程中耗用工程物资 50 万元；在建工程人员工资 20 万元；支付的耕地占用税 1.18 万元；领用本企业生产经营用材料 6 万元，该批材料增值税为 1.02 万元。

2020年初级会计职称《会计实务》试题及答案(卷二)

2020年初级会计职称《会计实务》试题及答案（卷二）【试题·单选题】甲公司购入乙公司股票并划分为交易性金融资产，共支付价款3600000元(其中包含已宣告但尚未发放的现金股利100000元)，另支付相关交易费用10000元，取得并经税务机关认证的增值税专用发票上注明的增值税税额为600元。

不考虑其他因素，甲公司取得乙公司股票时应借记“交易性金融资产”科目的金额为()元。

A.3600000B.3610000C.3510000D.3500000【答案】D【解析】交易性金融资产的入账成本=3600000-100000=3500000(元)。

购入时分录如下：借：交易性金融资产——成本3500000应收股利100000投资收益10000应交税费——应交增值税(进项税额)600贷：银行存款等3610600【试题·单选题】甲公司为增值税一般纳税人，2018年2月1日，甲公司购入乙公司发行的公司债券，支付价款600万元，其中包括已到付息期但尚未领取的债券利息12万元，另支付相关交易费用3万元，取得增值税专用发票上注明的增值税税额为0.18万元。

甲公司将其划分为交易性金融资产进行核算，该项交易性金融资产的入账金额为()万元。

A.603B.591C.600D.588【答案】D【解析】交易性金融资产应按照该金融资产取得时的公允价值作为其初始入账金额;取得交易性金融资产所支付价款中包含了已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息的，单独确认为应收项目;取得交易性金融资产所发生的相关交易费用应当在发生时计入投资收益。

该项交易性金融资产的入账金额=600-12=588(万元)。

会计分录为：借：交易性金融资产——成本588应收利息12投资收益 3应交税费——应交增值税(进项税额)0.18贷：其他货币资金等603.18【试题·单选题】甲公司从证券市场购入乙公司股票50000股，划分为交易性金融资产。

六年级下册数学试题--2020年小升初模拟试题(二)人教版(含答案) (1)

2020年小升初模拟试题（二）一、填空题1.把4698400改成写用“万”作单位的数是________，保留整数是________。

2.一棵杨树的树径每年大约增长4厘米．如果栽种时的树径为3厘米，n年后这棵树的树径是________厘米.当n=8时，这棵树的树径是________厘米.3.医生需要检测病人的体温情况，应选用________统计图。

4.8千克减少千克后是________千克；8千克减少它的后是________千克。

5.水库的警戒水位为36米，若用+10表示46米，则用________表示30米的水位．6.聪聪坐在音乐教室的第4列第2行，用数对表示为（4，2），明明坐在聪聪的正后方第一个位置上，明明的位置用数对表示是（________）。

7.一辆汽车的速度是每小时58千米，现有一块每5小时慢10分钟的表，若用该表计时，则测得这辆汽车的速度是________千米/小时.8.如下图，等腰三角形顶角与一个底角的度数的比是5∶2．这个等腰三角形的顶角是________度？一个底角是________度？9.24÷________= ________=3：8=________（填小数）。

10.：0.625可以与24：________组成比例，这两个比化成最简整数比都是________，比值是________，这个比值写成“成数”是________。

11.根据发现的规律横线上填上合适的数。

9999×2=19998 9999×________=599949999×3=29997 9999×________=699939999×4=39996 9999×9=________12.求未知数x的值．三角形面积12.9平方分米．X=________13.小明有5元和2元的纸币共18张，总共60元。

5元有________张？2元各有________张？14.在数轴上，﹣3在﹣2的________边．15.在一个口袋里放人红、黑两种球，它们的形状大小完全一样，其中黑球12个，要使摸出红球的可能性为。

人教版2020年小升初数学模拟试卷(2)参考答案与试卷解析

人教版2020年小升初数学模拟试卷（二）一．填空题（共12小题，满分21分）1．（4分）9÷＝＝：8＝（填小数）＝% 2．（2分）在+25、0、﹣5、﹣8.6、、﹣、8.6中，是正数，是负数，既不是正数也不是负数．3．（2分）三千零五十万四千九百写作，改写成以万为单位，省略万后面的尾数约是万．4．（2分）两地相距60千米，在一幅地图上却只相距2厘米．这幅地图的比例尺是．5．（2分）一盒牛轧糖共有12块，平均分给4位同学，每块牛轧糖是这盒牛轧糖的，每人分得块，每人分到的糖是这盒牛轧糖的．6．（2分）一个数比20小，既是奇数又是合数，这个数是或．7．（1分）某车间今天来了12人，2人请病假，1人请事假，该车间今天的出勤率是%．8．（2分）a÷b＝6，a和b成比例；ab＝7，a和b成比例．9．（1分）一个底面是正方形的长方体（如图），把它的侧面（侧面：前面、后面、左面、右面）展开后得到一个边长是20厘米的正方形，这个长方体的表面积是平方厘米．10．（1分）一个圆柱形铁皮水桶（无盖），高10dm，底面半径是高的．做这个水桶大约要用dm2铁皮，这个水桶的容积是L．11．（1分）一个密封的瓶子里装着一些水（如图所示），已知瓶子的底面积为10 平方厘米，请你根据图中标明的数据，计算瓶子的容积是多少立方厘米？12．（1分）根据规律填数3，6，12，，48，，5，6，9，14，，二．判断题（共5小题，满分5分，每小题1分）13．（1分）一个等腰三角形的顶角是78度，则这个三角形一定锐角三角形．（判断对错）14．（1分）一个三位小数，精确到百分位约是4.20，这个数最小是4.201．（判断对错）15．（1分）在同一平面内有三条直线a、b、c，已知a与b互相平行、b与c互相平行，则a∥c．（判断对错）16．（1分）某一天的气温是﹣8℃～8℃，这天的最高气温和最低气温是一样的．．（判断对错）17．（1分）侧面积相等的两个圆柱，表面积也一定相等．（判断对错）三．选择题（共5小题，满分10分，每小题2分）18．（2分）下面各组中，两组式子结果不相同的是（）A．x﹣y﹣z和x﹣z﹣y B．252和25×25C．6（x+1）和6x+1 D．2x和x+x19．（2分）一个半圆的半径是r，它的周长是（）A．πr B．πr+r C．πr+2r20．（2分）一根电线，截去了后，还剩下m，截去的和剩下的相比，（）A．截去的长 B．截去的短C．一样长D．无法比较21．（2分）把9个棱长是10厘米的正方体堆放在墙角（如图），露在外面的面积是（）厘米2．A．1500 B．1600 C．1700 D．180022．（2分）下列四句话中，错误的是（）A．圆的周长和半径成正比例B．大于90度而小于180度的角是钝角C．平行四边形不是轴对称图形D．一个三角形，三条边的长度分别是3cm、4cm、7cm四．计算题（共3小题，满分30分）23．（6分）直接写得数：+＝＝×2.5＝81÷＝0.25＝0.72÷0.4＝4.8×12.5%＝1﹣3÷8＝3.14×12＝6.08+1.2＝0.9×99+0.9＝×0＝24．（18分）脱式计算，能简算的要简算：7.28﹣（1.25+0.28）2050﹣840÷24×18（+﹣）×7.2×（0.6﹣）+18×+34÷5﹣17×0.27.5÷[（6.8﹣4.3）×0.12]25．（6分）求未知数x．x+20%x＝0.4572﹣4x＝60x：2.5＝4：五．操作题（共2小题，满分8分，每小题4分）26．（4分）一辆汽车从起点站向南偏东30°行驶了10km后到达A站，再向北偏东40°行驶了6km后到达B站，最后向东行驶8km到达终点站．根据上面的描述把汽车行驶路线图在如图上画完整．27．（4分）按要求画图（1）以线段m所在的直线为对称轴，画出图形①的轴对称图形，点C的位置用数对表示是．（2）画出图形①向右平移3格后的图形．（3）画出图形②绕点O逆时针旋转90°后的图形．六．应用题（共5小题，满分26分）28．（5分）实验学校4月份用水108吨，比3月份节约了一成，3月份用水多少吨？29．（5分）一辆货车和一辆客车从相距108km的甲、乙两地同时出发，相向而行．经过2小时相遇，已知客车与货车的速度比是5：4，则客车与货车的速度各是多少？30．（5分）小雯用橡皮泥做帽子，造型如图．她是用同样多的橡皮泥完成了圆锥和圆柱部分，其中圆锥部分的底面直径是4cm，高是6cm，圆柱部分的高是0.5cm，请你求出圆柱部分的底面积有多大．31．（5分）列方程解决下面问题．一条公路长360米，甲、乙两支施工队同时从公路的两端往中间铺柏油．甲队的施工速度是乙队的，4天后这条公路全部铺完．甲、乙两队每天分别铺柏油路多少米？32．（6分）根据统计表绘制条形统计图，并填空．四（1）班男生喜欢阅读书目类别统计表书目类别科技类故事类绘本类历史类人数 6 12 4 5四（1）班男生喜欢阅读书目类别统计图（1）每格代表人．（2）喜欢阅读书目的人数是喜欢阅读书目人数的3倍．参考答案与试题解析一．填空题（共12小题，满分21分）1．解：9÷12＝＝6：8＝0.75＝75%．故答案为：12，6，0.75，75．2．解：在+25、0、﹣5、﹣8.6、、﹣、8.6中，+25、、8.6是正数，﹣5、﹣8.6、﹣、是负数，0既不是正数也不是负数．故答案为：+25、、8.6，﹣5、﹣8.6、﹣，0．3．解：三千零五十万四千九百写作：30504900；30504900≈3050万；故答案为：30504900，3050．4．解：2厘米：60千米＝2厘米：6000000厘米＝1：3000000答：这幅地图的比例尺是1：3000000．故答案为：1：3000000．5．解：1÷12＝12÷4＝3（块）1÷4＝答：每块牛轧糖是这盒牛轧糖的，每人分得3块，每人分到的糖是这盒牛轧糖的．故答案为：，3，．6．解：比20小的奇数有：1、3、5、7、9、11、13、15、17、19；在这些奇数中是合数有9和15．故答案为：9、15．7．解：12÷（12+2+1）×100%＝12÷15×100%＝0.94×100%＝80%答：该车间今天的出勤率是80%；故答案为：80．8．解：因为：a÷b＝6，是商一定，所以a和b成正比例；ab＝7，是乘积一定，所以a和b成反比例．故答案为：正，反．9．解：长方体的长、宽都是：20×＝5（厘米）则长方体的表面积：（5×5+5×20+20×5）×2＝（25+100+100）×2＝225×2＝450（平方厘米）答：这个长方体的表面积是450平方厘米．故答案为：450．10．解：（1）圆柱的底面半径：10×＝2（分米），需用铁皮面积：3.14×2×2×10+3.14×22＝125.6+12.56＝138.16（平方分米）（2）3.14×22×10＝12.56×10＝125.6（立方分米）＝125.6（升）答：做这个水桶大约需用138.16平方分米铁皮．这个水桶内能装125.6升的水．故答案为：138.16；125.6．11．解：10×4+10×（7﹣5）＝40+10×2＝40+20＝60（立方厘米）答：瓶子的容积是60立方厘米．12．解：（1）12×2＝2448×2＝9696×2＝192（2）14+7＝2121+9＝30故答案为：24、96、192；21、30．二．判断题（共5小题，满分5分，每小题1分）13．解：（180°﹣78°）÷2＝102°÷2＝51°这个三角形的三个角都是锐角，所以该三角形是锐角三角形，故原题说法正确；故答案为：√．14．解：由分析知：“五入”得到的4.20最小是4.195，所以原题说法错误．故答案为：×．15．解：在同一平面内有三条直线a、b、c，已知a与b互相平行、b 与c互相平行，则a∥c．原题说法正确．故答案为：√．16．解：由分析可知：今天的气温是﹣8℃～8℃，即最高气温是8℃，最低气温是﹣8℃，所以这一天的最高气温和最低气温是一样的，说法错误；故答案为：×．17．解：两个圆柱的侧面积相等，表示这两个圆柱体底面周长与高的乘积相等，圆柱的底面周长不一定相等，如：两个圆柱的侧面积为20平方厘米因为：4×5＝20（平方厘米）10×2＝20（平方厘米）一个圆柱的底面周长是4，另一个圆柱的底面周长是10，圆柱的底面周长不相等，底面圆的半径就不相等，即两个圆柱的底面积不相等．所以两个圆柱表面积不相等．故答案为：×三．选择题（共5小题，满分10分，每小题2分）18．解：A、x﹣y﹣z＝x﹣z﹣y，只是运算顺序进行了改变；B、252表示两个25相乘，即252和25×25；C、6（x+1）＝6x+6，和6x+1，结果不相同；D、2x＝x+x，结果相等；故选：C．19．解：已知半径是r，所在圆的周长＝2πr，半圆面的周长：2πr÷2+2r＝πr+2r，故选：C．20．解：把这根电线的长度看作单位“1”，用去后还剩下1﹣＝＜因为剩下部分所占的分率比用去部分所占的多所以截去的短．故选：B．21．解：（10×10）×（6+5+6），＝100×17，＝1700（厘米2），答：露在外面的面积是1700厘米2．故选：C．22．解：A、因为圆的周长÷它的半径＝2π（一定），是比值一定，所以圆的周长和半径成正比例，所以本选项说法正确；B、根据钝角的含义：大于90度而小于180度的角是钝角，所以本选项说法正确；C、根据轴对称图形的意义可知：平行四边形不是轴对称图形，说法正确；D、因为3+4＝7，所以三条边的长度分别是3cm、4cm、7cm不能围成三角形，所以本选项说法错误；故选：D．四．计算题（共3小题，满分30分）23．解：+＝＝×2.5＝281÷＝900.25＝1.20.72÷0.4＝1.84.8×12.5%＝0.61﹣3÷8＝3.14×12＝37.686.08+1.2＝7.280.9×99+0.9＝90×0＝024．解：（1）7.28﹣（1.25+0.28）＝7.28﹣0.28﹣1.25＝7﹣1.25＝5.75（2）2050﹣840÷24×18＝2050﹣35×18＝2050﹣630＝1420（3）（+﹣）×7.2＝×7.2+×7.2﹣×7.2＝6+1.6﹣2.7＝4.9（4）×（0.6﹣）+＝×+＝+＝（5）18×+34÷5﹣17×0.2＝18×+34×﹣17×0.2＝（18+34﹣17）×＝35×＝7（6）7.5÷[（6.8﹣4.3）×0.12] ＝7.5÷[2.5×0.12]＝7.5÷2.5÷0.12＝3÷0.12＝2525．解：（1）x+20%x＝0.451.2x＝0.451.2x÷1.2＝0.45÷1.2x＝0.375（2）72﹣4x＝6072﹣4x+4x＝60+4x4x+60﹣60＝72﹣604x＝124x÷4＝12÷4x＝3（3）x：2.5＝4：x＝2.5×4x＝10x÷＝10÷x＝14五．操作题（共2小题，满分8分，每小题4分）26．解：图上距离1厘米表示实际距离2千米，27．解：（1）作图如下：点C位置用数对表示是（1，4）．（2）作图如下：（3）作图如下：故答案为：（1，4）．六．应用题（共5小题，满分26分）28．解：108÷（1﹣10%）＝108÷90%＝120（吨）答：3月份用水120吨．29．解：108÷2＝54（千米）54×＝30（千米/时）54﹣30＝24（千米/时）答：客车的速度是30千米/时，货车的速度是24千米/时．30．解：×3.14×（4÷2）2×6÷0.5＝3.14×4×2÷0.5＝12.56×4＝50.24（平方厘米）答：圆柱部分的底面积有50.24平方厘米．31．解：设乙队每天修x米，则甲队每天修x米，4x+x×4＝3604x+x＝360x＝360x＝5050×＝40（米）答：甲队每天分别铺柏油路40米，乙队每天修50米．32．解：四（1）班男生喜欢阅读书目类别统计图：（1）每格代表2人．（2）喜欢阅读故事类书目的人数是喜欢阅读绘本类书目人数的3倍．故答案为：2，故事类，绘本类．。

卫生人才评价《临床医学工程技术(初级师)》模拟试题卷二

卫生人才评价《临床医学工程技术（初级师）》模拟试题卷二[单选题]1.电位滴定装置中，滴液管滴出口的（江南博哥）高度（）A.应调节到比指示剂电极的敏感部分中心略高些B.应调节到比指示剂电极的敏感部分中心略低些C.应调节到与指示剂电极的敏感部分中心在相同高度D.可在任意位置参考答案：A[单选题]2.下列说法错误的是（）A.醋酸电位滴定是通过测量滴定过程中电池电动势的变化来确定滴定终点B.滴定终点位于滴定曲线斜率最小处C.电位滴定中，在化学计量点附近应该每加入0.1～0.2mL滴定剂就测量一次电动势D.除非要研究整个滴定过程，一般电位滴定只需准确测量和记录化学计量点前后1～2mL的电动势变化即可参考答案：B[单选题]3.采用回热循环的制冷系统是（）系统。

A.R717B.R12C.R22D.R718参考答案：B[单选题]4.下列哪种组织和界面的回声最弱（）A.皮肤(表皮、真皮)B.皮下脂肪C.肌肉筋膜D.肌肉组织E.骨膜与骨骼参考答案：B[单选题]5.医疗器械产品注册证书所列内容放生变化的，持证单位应当自放发生变化之日起（）内，申请办理变更手续或者重新注册。

A.10日B.20日C.30日D.60日参考答案：C[单选题]6.在电动机的继电器接触器控制电路中，零压保护的功能是（）。

A.防止电源电压降低烧坏电动机B.防止停电后再恢复供电时电动机自行起动C.实现短路保护参考答案：B[单选题]7.螺旋CT与传统CT最主要的区别是（）A.动态扫描B.体积扫描C.快速扫描D.同层扫描E.以上都不是参考答案：B[单选题]8.主动脉缩窄最常发生在哪个部位（）A.主动脉起始部B.升主动脉C.腹主动脉D.主动脉峡部E.主动脉弓参考答案：E[单选题]9.氨制冷系统中广泛使用（）油分离器。

A.离心式B.过滤式C.填料式D.洗涤式参考答案：C[单选题]10.以下分油器中，适用于氨制冷系统的是（）。

A.洗涤式B.离心式C.过滤式D.滑油分离器参考答案：A[单选题]11.以下哪项临床表现不是对比剂的副反应（）A.荨麻疹B.面部潮红C.球结膜水肿D.剧烈咳嗽E.呕吐参考答案：D[单选题]12.下列哪一项是脂肪组织的CT值（）A.60～1001HUB.20～60HUC.0～20HUD.-20～-120HUE.＜-200HU参考答案：D[单选题]13.当流体经管道时，管道断面发生变化，引起的阻力是（）。

模拟电子技术习题(2020年7月整理).pdf

模拟电子技术练习题一、单选题(每题1分)1. 基本组态双极型三极管放大电路中，输入电阻最大的是____A______电路。

A.共发射极B.共集电极C. 共基极D. 不能确定2. 差分放大电路由双端输入改为单端输入，则差模电压放大倍数（D ）。

A．不变B．提高一倍C．提高两倍D．减小为原来的一半3. 把差分放大电路中的发射极公共电阻改为电流源可以（）A．增大差模输入电阻B．提高共模增益??C．提高差模增益D．提高共模抑制比4. 选用差分放大电路的主要原因是（A ）。

A．减小温漂B．提高输入电阻C．稳定放大倍数D．减小失真5. 对恒流源而言，下列说法不正确的为（D）。

A．可以用作偏置电路B．可以用作有源负载C．交流电阻很大D．直流电阻很大6. 放大电路A、B的放大倍数相同，但输入电阻、输出电阻不同，用它们对同一个具有内阻的信号源电压进行放大，在负载开路条件下测得A的输出电压小，这说明A的（B）。

A. 输入电阻大B. 输入电阻小C. 输出电阻大D.输出电阻小7. 深度电流串联负反馈放大器相当于一个（D）。

A. 压控电压源B. 压控电流源C. 流控电压源D. 流控电流源8. 负反馈放大电路中，反馈信号（A）。

A. 仅取自输出信号B. 取自输入信号或输出信号C. 仅取自输入信号D. 取自输入信号和输出信号9. 引入（C）反馈，可稳定电路的增益。

A. 电压B. 电流C. 负D. 正10. 构成反馈通路的元器件（A）。

A. 只能是电阻元件B. 只能是三极管、集成运放等有源器件C. 只能是无源器件D. 可以是无源器件，也可以是有源器件二、判断题(每题1分)1. 与三极管放大电路相比，场效应管放大电路具有输入电阻很高、噪声低、温度稳定性好等优点。

（）2. 差分放大电路中单端输出与双端输出相比，差模输出电压减小，共模输出电压增大，共模抑制比下降。

（）3. 差分放大电路单端输出时，主要靠电路的对称性来抑制温漂。

（）4. 单端输出的长尾式差分放大电路，主要靠公共发射极电阻引入负反馈来抑制温漂。

全国会计专业技术资格考试(初级会计职称)-《经济法基础》每日一练(2020年7月)

全国会计专业技术资格考试（初级会计职称）《经济法基础》每日一练（2020年7月1日-2020年7月31日）正确答案：B答案解析耕地占用税的纳税义务发生时间为纳税人收到自然资源主管部门办理占用耕地手续的书面通知的当日。

纳税人应当自纳税义务发生之日起三十日内申报缴纳耕地占用税。

考察知识点耕地占用税征收管理正确答案：D答案解析烟叶税的纳税义务发生时间为纳税人收购烟叶的当日。

考察知识点烟叶税法律制度正确答案：A答案解析对自中国境外港口进入中国境内港口的船舶征收船舶吨税，以应税船舶负责人为纳税人。

考察知识点暂无知识点正确答案：D答案解析拖船和非机动驳船分别按相同净吨位船舶税率的50%计征。

考察知识点船舶吨税税收优惠及征收管理正确答案：A答案解析选项BC属于纳税主体的权利，选项D属于征税主体的权利。

考察知识点税收征收管理法概述正确答案：B答案解析从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起15日内，按照国家有关规定设置账簿。

扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起10日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。

考察知识点账簿和凭证管理正确答案：A答案解析选项BCD，属于其他发票。

考察知识点发票管理机关和发票的种类、联次和内容、领购正确答案：B答案解析选项B，开具发票应当按照规定的时限、顺序、栏目，“全部联次”一次性如实开具，并加盖发票专用章，逐联开具的说法错误。

考察知识点发票的开具和使用正确答案：A答案解析税务机关需要将已开具的发票调出查验时，应当向被查验的单位和个人开具发票换票证。

发票换票证与所调出查验的发票有同等的效力。

被调出查验发票的单位和个人不得拒绝接受。

税务机关需要将空白发票调出查验时，应当开具收据；经查无问题的，应当及时返还，选项BCD的表述错误。

考察知识点发票的检查、网络发票10、税务机关对纳税人的应税商品、产品，通过查验数量，按市场一般销售单价计算其销售正确答案：C答案解析税务机关对纳税人的应税商品、产品，通过查验数量，按市场一般销售单价计算其销售收入，并据以计算应纳税款的征收方式为查验征收。

2020年初级会计实务演练试题二

一、单选题1.会计科目是对()的具体内容进行分类核算的项目。

A.经济业务B.会计主体C.会计对象D.会计要素【答案】D【解析】考查会计科目的定义。

会计科目是对会计要素的具体内容进行分类核算的项目，是进行会计核算和提供会计信息的基础。

2.一般来说，一个账户的增加方发生额与该账户的期末余额都应该记在账户的()。

A.借方B.贷方C.相同方向D.相反方向【答案】C【解析】一般情况下，一个账户的增加方发生额与期初余额之和比减少方发生额大，其期末余额一般为正值，因此其余额方向一般与增加方的方向相同。

3.会计科目与账户的本质区别在于()。

A.反映的经济内容不同B.记录资产和权益的内容不同C.记录资产和权益的方法不同D.会计账户有结构，而会计科目无结构【答案】D【解析】会计科目和账户口径一致、内容相同，不同之处在于账户有结构和格式，而会计科目没有。

4.以下各项目属于会计科目的是()。

A.应收购货单位款项B.应付销货单位款项C.本年利润D.投入资本【答案】C【解析】A项是“应收账款”科目核算内容的简要概括。

B项是“应付账款”科目核算内容的简要概括，D项是“实收资本”或“长期股权投资”的简要概括。

5.下列账户中，年末一定无余额的是()。

A.“生产成本”账户B.“营业外收入”账户C.“应付职工薪酬”账户D.“盈余公积”账户【答案】B【解析】年末若有末完工产品，“生产成本”账户会有余额;“应付职工薪酬”的余额表示尚未支付的职工薪酬;“盈余公积”账户的贷方余额表示企业提取尚未转出的盈余公积结存数额。

6.下列各项目中，属于损益类会计科目的是()。

A.长期待摊费用B.制造费用C.所得税费用D.应付职工薪酬【答案】C【解析】考查对账户分类的识记，可结合各概念的定义理解记忆。

7.总分类会计科目是由()。

A.地方财政部门规定B.会计主管部门决定C.国家财政部统一制定D.上级财会单位决定【答案】C【解析】考查会计科目设置的合法性原则，记住即可。