《商务英语阅读》期末考试试卷-A卷
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广东外语外贸大学成人高等教育
商务英语（专科）2018学年第1学期
《商务英语阅读》试题（A 卷）
年级： 考试形式：闭卷 考试时间：90分钟
…………………………………………………………………………………………………… Part I Multiple Choices (15 points, 1 point each)
Direction : There are 15 incomplete sentences in this part. For each sentence there are
four Choices marked A, B, C and D. Choose the ONE answer that best completes the sentence.
1. The fifth generation computers, with artificial intelligence, _______ and perfected now. A. developed
B. have developed
C. are being developed
D. will have been developed
2. You _______ her in her office last Friday; she ’s been out of town for two weeks. A. needn ’t have seen B. must have seen
C. might have seen
D. can ’t have seen
3. She ’s always been kind to me – I can ’t just turn ______on her now that she needs my help.
A. my back
B. my head
C. my eye
D. shoulder
4. Careful surveys have indicated that as many as 50 percent of patients do not take drugs _______ directed.
A. like
B. so
C. which
D. as
5. The _______ goal of the book is to help bridge the gap between research and teaching, particularly the gap between researchers and teachers.
A. joint
B. intensive
C. overall
D. decisive
6. We can accept your order _______ payment is made in advance. A. in the belief that B. in order that
C. on the excuse that
D. on condition that
7. The medical experts warned the authorities of the danger of diseases in the _______ of the earthquake.
A. consequence
B. aftermath
C. results
D. effect
8. Research universities have to keep up with the latest computer and scientific hardware _______
price.
A. on account of
B. regardless of
C. in addition to
D. not to mention
9. I am surprised _______ this city is a dull place to live in. A. that you would think B. by what you are thinking
C. that you should think
D. with what you were thinking
10. Don ’t let the child play with scissors _______ he cuts himself.
A. in case
B. so that
C. now that
D. only if
11. They always give the vacant seats to _______ comes first.
A. whoever
B. whomever
C. who
D. whom
12. Doing your homework is a sure way to improve your test scores, and this is especially true _______ it comes to classroom tests.
A. when
B. since
C. before
D. after
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13. Personal computers are no longer something beyond the ordinary people; they are _______ available these days.
A. promptly
B. instantly
C. readily
D. quickly
14. Owing to _______ competition among the airlines, travel expenses have been reduced considerably.
A. fierce
B. strained
C. eager
D. critical
15. Doctor often ______uneasiness in the people they deal with.
A. smell
B. sense
C. hear
D. tough
Part II Word Match (15 points, 1 point each)
Direction : Match the following words with their definitions within each group of five words.
Write down the matched letter on the answer sheet.
Group 1 1. authentic
A. having powers of learning, reasoning or understanding 2. commitment
B. twist; changing shape
3. exaggerate
C. a promise or decision to do something
4. intelligent D. real; true and accurate
5. distortion
E. say more than the truth about something
Group 2 6. authority A. basic; central; forming the necessary basis of something 7. donate B. something that is considered more important than other matters 8. substantial
C. the right or ability to control
9. priority D. give something for the benefit of others 10. fundamental
E. large in size, value or importance
Part III Sentence Completion (10 points, 1 point each)
Direction : Fill in each of the blanks with the given word in its proper form.
1. George is not only a skillful painter, but also a ______ writer. (talent)
2. The ________ John to Mary was announced in the newspapers yesterday. (engage)
3. I love the movie because the _______ is my favorite. (act)
4. _______ to say, this absent-minded professor left his umbrella in the classroom again. (need)
5. I'm afraid the girl is a little ________ for her age and height. (weight)
6. Because of his _______ words, the widow committed suicide. (responsibility)
7. Reading English novels helps _______ your vocabulary. (large)
8. His conduct ______ with his words, so now nobody believes in him. (agree)
9. I was annoyed by that __________ man. (mind, narrow)
10. Most people think that we have more natural resources than we need, but it is not ________
true. (necessary)
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Part IV Cloze (20points, 1 point each)
Direction : For each blank in the following passage, choose the most suitable word from
this list of words provided underneath. Each word can be used once only. Write your choice of word in
the corresponding blank on the ANSWER SHEET .
A Thirsty World
The world is not only hungry, it is also thirsty for water. This may seem strange to you, (1) _____
nearly 75 per cent of the earth ’s surface is covered with water. But about 97 per cent of this huge (2)
_____ is sea water or salt water. Man can only drink and use the (3) _____ 3 per cent — the fresh water (4)
_____ comes from rivers, lakes, underground, and other sources. And we cannot even use (5) _____ of
that, because some of it is in the (6) _____ of icebergs and glaciers.
However, (7) _____ things stand today, this small amount of fresh water, which is constantly (8)
_____ replaced by rainfall, is still enough for us. But our need (9) _____ water is increasing rapidly —
almost day by day. Only if we (10) _____ steps to deal with this problem now (11) _____ we avoid a severe worldwide water shortage later on. A limited water supply would have (12) _____ bad effect on agriculture and industry. We all have to learn (13) _____ to stop wasting our precious water. One of the
first steps we (14) _____ take is to develop ways of reusing it. Experiments have already been done in this field, but only (15) _____ a small scale. (16) _____ even if every city purified and reused its water, we
still would not have (17) _____. All we ’d have to do to make use of the vast (18) _____ of sea water in the world is (19) _____ the salt. And then we ’ll be in (20) _____ danger of drying up.
Part V Reading Comprehension (40 points,2 points each)
Directions : There are five passages in this part. Each passage is followed by five questions or unfinished statements. For each question, there are four choices marked A, B, C and D. You should choose the best answer. Then mark the corresponding letter on the Answer Sheet with a single line through the center.
Passage 1
Every animal is a living radiator — heat formed in its cells is given off through its skin. Warm-blooded
animals maintain a steady temperature by constantly replacing lost surface heat; smaller animals, which
have more skin for every ounce of body weight, must produce heat faster than bigger ones. Because
smaller animals burn fuel faster, scientists say they live faster.
The speed at which an animal lives is determined by measuring the rate at which it uses oxygen. A chicken, for example, uses one-half cubic centimeter of oxygen every hour for each gram it weighs. The tiny shrew uses four cubic centimeters of oxygen every hour for each gram it weighs. Because it uses oxygen eight times as fast, it is said that the mouse-like shrew is living eight times as fast as the chicken. The smallest of the warm-blooded creatures, the hummingbird, lives a hundred times as fast as an 班级____________________ 学号
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elephant.
There is a limit to how small a warm-blooded animal can be. A mammal or bird that weighed only
two and a half grams would starve to death. It would burn up its food too rapidly and would not be able to eat fast enough to supply more fuel.
1. The passage says that every animal is a living radiator because it_____. A. produces heat in its body cells B. burns fuel to produce heat
C. sends out heat from its bodies
D. requires oxygen to produce heat
2. Warm-blooded animals maintain a steady temperature by_____. A. restoring heat continually B. storing heat in their body cells C. regulating the amount of heat produced
D. regulating the amount of heat given off
3. The amount of oxygen an animal uses depends on_____.
A. how much it weighs
B. what food it eats
C. what it is like
D. how long it lives
4. An animal weighing less than 2.5 grams would starve because it would not be able to _____. A. get enough oxygen
B. maintain its body temperature
C. burn its food fast enough
D. eat fast enough to supply fuel
5. What is implied but not stated in the passage? A. There is no limit as to how large a warm-blooded animal can be. B. The hummingbird lives faster than any other warm-blooded creature.
C. Small animals have less skin for their body weight than large ones.
D. The hummingbird is the smallest of the warm-blooded animals.
Passage 2
California is a land of variety and contrast. Almost every type of physical land feature, short of arctic
ice fields and tropical jungles can be found within its borders. Sharply contrasting types of land often lie very close to one another.
People living in Bakersfield, for instance, can visit the Pacific Ocean and the coastal plain, the fertile
San Joaquin Valley, the arid Mojave Desert, and the high Sierra Nevada, all within a radius of about 100 miles. In other areas it is possible to go snow skiing in the morning and surfing in the evening of the same day, without having to travel long distances.
Contrast abounds in California. The highest point in the United States (outside Alaska) is in
California, and so is the lowest point (including Alaska). Mount Whitney, 14 494 feet above sea level, is separated from Death Valley, 282 feet below sea level, by a distance of only 100 miles. The two areas have a difference in altitude of almost three miles.
California has deep, clear mountain lakes like Lake Tahoe, the deepest in the country, but it also
has shallow, salty desert lakes. It has Lake Tulainyo, 12 020 feet above sea level, and the lowest lake in the country, the Salton Sea, 236 feet below sea level. Some of its lakes, like Owens Lake in Death Valley, are not lakes at all; they are dried-up lakebeds.
In addition to mountains, lakes, valleys, deserts, and plateaus, California has its Pacific coastline,
stretching longer than the coastlines of Oregon and Washington combined. 6. Which of the following is the lowest point in the United States?
A. Lake Tulainyo.
B. Mojave Desert.
C. Death Valley.
D. The Salton Sea.
7. Where is the highest point in the United States located?
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A. Lake Tahoe.
B. Sierra Nevada.
C. Mount Whitney.
D. Alaska. 8. How far away is Death Valley from Mount Whitney?
A. About 3 miles.
B. Only 100 miles.
C. 282 feet.
D. 14 494 feet.
9. Which of the following is not mentioned in the passage as being within a radius of about 100
miles of Bakersfield? A. The Pacific Ocean. B. San Joaquin Valley.
C. Mojave Desert.
D. Oregon and Washington.
10. Which statement best demonstrates that California is a land of variety and contrast? A. The highest lake in California is Lake Tulainyo.
B. It is possible to go surfing and snow skiing in some parts of California without having to travel
long distance.
C. Sierra Nevada, San Joaquin Valley, Mojave Desert and the Pacific Ocean all lie within a r adius
of about 100 miles.
D. Owens Lake, in Death Valley, is not really a lake at all.
Passage 3
Children are a relatively modern invention. Until a few hundred years ago they did not exist. In
medieval and Renaissance painting you see pint-sized men and women, wearing grown-up clothes and grown-up expressions, performing grown-up tasks. Children did not exist because the family as we know it had not evolved.
Children today not only exist; they have taken over, in no place more than in America, and at no
time more than now. It is always Kids ’ Country here. Our civilization is child-centered, child-obsessed. A kid ’s body is our physical ideal. In Kid ’s Country we do not permit middle-age. Thirty is promoted over 50,
but 30 knows that soon his time to be overtaken will come.
We are the first society in which parents expect to learn from their children. Such a topsy-turvy (颠倒)
situation has come about at least in part because, unlike the rest of the world, ours is an immigrant society, and for immigrant the only hope is in the kids. In the Old Country, that is, Europe, hope was in the farther, and how much wealth he could accumulate and pass along to his children. In the growth pattern
of America and its ever-expanding frontier, the young man was ever advised to GO WEST; the farther was ever inheriting from his son. Kids ’ Country may be the inevitable result.
Kids ’ Country is not all bad. American is the greatest country in the world to grow up in because it is
Kids ’ Country. We not only wear kids ’ clothes and eat kids ’ food; we dream Kids ’ dreams and make them come true. It was, after all, a boy ’s game to go to the moon.
If in the old days children did not exist, it seems equally true today that adults, as a class, have
begun to disappear, condemning all of us to remain boys and girls forever, jogging and doing push-ups (俯卧撑) against eternity.
11. The author uses the example of the Renaissance painting to show that _______. A. adults showed less concern for children than we do now
B. adults were smaller and thinner at that time, but they still had a lot of work to do
C. children looked and acted like adults at that time
D. children were not permitted to appear in family paintings at that time
12. In the third paragraph, the Old Country is contrasted with America _______. A. to show differences in family size
B. to show differences in attitudes towards family relations
C. to sow two kinds of geography
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D. to show two different kinds of economic relations between generations
13. Going to the moon is an example of _______.
A. America’s dreams and creativity
B. America’s childish and queer behavior
C. why America hasn’t grown up
D. why America is considered the greatest country in the world
14. According to the passage, which of the following is true?
A. It is very difficult for the middle-aged to live in America.
B. America is Kids’ Country because the majority of its people are young and vigorous.
C. Kids’ Country was taking shape in America when immigrants poured into the country
D. America is more of Kids’ Country than any other countries in the world.
15. By saying “condemning all of us to remain boys and girls forever, jogging doing push-ups against eternity,” the author means that _______.
A. she thinks people shouldn’t be so concerned about physical fitness
B. she feels too old and tired to do such hard exercise
C. American society is overemphasizing youth and physical appearance
D. what happened to children centuries ago may occur to adults in America soon
Passage 4
By far the most common snake in Britain is the adder. In Scotland, in fact, there are no other snakes at all. The adder is also the only British snake with a poisonous bite. It can be found almost anywhere, but prefers sunny hillsides and rough open country, including high ground. In Ireland there are no snakes at all.
Most people regard snakebites as a fatal misfortune, but not all bites are serious, and very few are fatal. Sometimes attempts at emergency treatment turn out to be more dangerous than the bite itself, with amateurs heroically, but mistakenly, trying do-it-yourself surgery and other unnecessary measures.
All snakes have small teeth, so it follows that all snakes can bite, but only the bite of the adder presents any danger. British snakes are shy animals and are far more frightened of you than you could possibly be of them. The adder will attack only if it feels threatened, as can happen if you take it by surprise and step on it accidentally or if you try to catch it or pick it up, which it dislikes intensely. If it hears
you coming, it will normally get out of the way as quickly as it can, but adders cannot move very rapidly
and may attack before moving if you are very close.
The effect of a bite varies considerably. It depends upon several things, one of which is the body-weight of the person bitten. The bigger the person, the less harmful the bite is likely to be, which is
why children suffer far more seriously from snake bites than adults. A healthy person will also have better resistance against the poison.
Very few people actually die from snakebites in Britain, and though these bites can make some people very ill, there are probably just as many cases of bites having little or no effect, as there are of serious illness.
16. Which of the following statements is NOT true?
A. The adder is the only poisonous snake in Britain.
B. In Scotland there are no other snakes except the adder.
C. Snake bites seem more dangerous than they actually are.
D. People’s attempts at emergency treatment are utterly unnecessary.
17. Adders are most likely to be found _______.
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(完整版)风险管理期末考试试卷A卷及参考答案
风险管理期末考试试题（A 卷） 一、单项选择题（本大题共20小题，每小题1分，共20分） 在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选 或未选均无分。 1. 大多数纯粹风险属于（ ） A. 经济风险 B.静态风险 C.特定风险 D .财产风险 2. 以下属于投机风险的是（ ） A.交通事故 B.买卖股票 C.地震 D.火灾 3 .保险属于（ ） A.避免风险 B.自留风险 C.中和风险 D.转移风险 4. 安装避雷针属于 （ ） A.损失抑制 B.损失预防 C.风险避免 D.风险转移 5. 医生在手术前要求病人家属签字的行为属于 （ ） 6. 多米诺骨牌理论的创立者是 （ ） A.哈顿 B.海因里希 C.加拉格尔 D.马歇尔 7. 在风险事故发生前达成的借贷协议属于 （ ） A.内部借款 B.特别贷款 C.应急贷款 D.抵押借款 8. 营业中断损失属于（ ） A.直接损失 B.间接损失 C. 责任损失 D.额外费用损失 9. 当保险方与被保险方对合同的理解不一致时，对合同的解释应有利于 （ ） A.保险方 B. 第三方 C. 被保险方 D.具体情况具体确定 10. 关于团体保险以下说法正确的是（ ） A.保险金额无上限 B.增加了逆选择 C.对团体的性质有要求 D.不能免体检 11. 实施风险管理的首要步骤是（ ） A.风险识别 B.风险评价 C.风险处理 D.风险管理决策 12. 选择保险人时，以下因素中最重要的是（ ） A.费率高低 B.规模大小 C.偿付能力 D.折扣多少 13. 以下属于特定风险的是（ ） A.战争 B.通货膨胀 C.自然灾害 D.偷窃 14. 在一定的概 率水平下，单一风险单位因单一事故所致的最大损失称为（ ） B. 最大预期损失 C.损失期望值 D.年度最大可能损失 A.风险避免 B. 风险隔离 C. 风险转移 D. 风险自留 A.最大可能损失
大学英语 期末试卷题型
《大学英语3》期末考试题型: 1、听力理解：25%（共25题，每题1分） 短对话7个、篇章理解2篇、复合式听写1篇，共25题，25分。 2、选词填空题：10% （共10题，每题1分） 3、阅读理解：20% （1）、完型填空1篇，10题，每题1分 （2）、传统仔细阅读1篇，5题，每题2分 4、翻译：25% （1）、句子翻译（中文翻译成英文）：15% （5题，每题3分，15分） （2）、段落翻译（英文翻译成中文）：10% （1题，10分） 5、作文：20% 注意：考试课文范围： 《大学英语3（新世纪）》：第三册第1、2、3、5单元 出题范围： 1、复习所学单元的生词、词组、搭配等，第二部分选词填空题在课后练习中出题： 《大学英语3（新世纪）》：课后练习 Words In Action 中Ex. 2 2、认真复习课文，段落翻译（英译中）从课文的Text A（新世纪）中抽取。 3、认真复习课后练习，句子翻译（中译英）从课后练习Translation1中抽取。 4、其余题目均从试题库中抽取。 另：请各位《大学英语3》任课老师提醒学生自带耳机，期末考试中有听力题型。
《大学英语1》期末考试题型: 1、听力理解：25%（共25题，每题1分） 短对话8个、长对话2篇、章理解3篇，共25题，25分。 2、选词填空题：10% （共10题，每题1分） 3、阅读理解：20% 传统仔细阅读2篇，10题，每题2分 4、翻译：25% （1）、句子翻译（中文翻译成英文）：15% （5题，每题3分，15分） （2）、段落翻译（英文翻译成中文）：10% （1题，10分） 5、作文：20% 注意：考试课文范围： 《大学英语1（新世纪）》：第一册第1、2、4、5单元 出题范围： 1、复习所学单元的生词、词组、搭配等，第二部分选词填空题在课后练习中出题： 《大学英语1（新世纪）》：课后练习 Words In Action 中Ex. 2 2、认真复习课文，段落翻译（英译中）从课文的Text A（新世纪）中抽取。 3、认真复习课后练习，句子翻译（中译英）从课后练习Translation中抽取。 4、其余题目均从试题库中抽取。 另：请各位《大学英语1》任课老师提醒大一新生购买耳机，期末考试中有听力题型。
外贸函电期末试题
1.We have established an irrevocable letter of credit (in) your favor with Bank of China, Guangdong. 2.We are glad to enter (into) business relations with your corporation． 3.We are awaiting your revised draft (with) keen interest． 4.Our foreign trade policy is based (on) equality and mutual benefit． 5.We shall book a trial order with you, if goods are competitive (in) price and good (in) quality． 6.As we are heavily committed, we are sorry that we are not in a (position) to accept new orders. 7.We prefer payment by D/P (at) sight to D/P at 60 days． 8.Your quotation happens to be exactly the same (as) we have received from Australia． 9.We hereby register a claim (with) you for shortage． 10.Since we are well connected (with) the department stores here, we can obtain a number of orders for you. 11. You know this is a popular brand, which will sell (well) in your market. 12.We hope that you will look (into) the cause of the defective goods． 13.There is no question (about) getting the necessary import license from our authorities． 14.Please take the necessary steps (without) delay． 15.Your immediate reply should reach us not later (than) the end of this month． 16.If the first shipment is satisfactory, we can (place) with you some repeat orders． 17. We hope this unfortunate incident will not affect the friendly relations (with) us. 18.Please cable us as soon as (possible) , giving us all necessary information． 19.We acknowledge receipt of your letter of March 15, (which) reached us yesterday． 20. (In) view of the long-standing business relations with you, we wish to settle this dispute amicably． 21.We can cover All Risks and War Risk can be covered if the extra premium is borne (by) the buyer． 22.Please do everything necessary (so) as to enable us to send you the relevant documents at an early date． 23.We trust the above-mentioned shipment will reach you (in) sound condition． 24.As to chemical products we are well connected (with) the major producers in America．
《大学英语2》期末考试+答案(全)
《大学英语 2 》复习资料 一、单词或短语英汉互译 1.将下列词语译成中文 (1)economist（2）goods（3 ）profit （4）consumer（5）Interest 1. 经济学家； 2. 商品; 3. 利润; 4. 消费者 5.利息 （6）charge（7 ）affect（8 ）industrious （9）package（10 ）machinery 6.收费 7.影响 8.勤劳的 9.包装10. 机械 （11）concern（12 ）furniture （13）strong-willed（14 ）snowstorm 11. 关心12. 家具 13. 意志坚强14. 暴风雪 （15）cosmetics 15. 化妆品 2.将下列词语译成英文 （16）投资（17）需求(18) 炊具 （19）市场（20）制造商 16.investment17. demand18. cooker
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▆■■■■■■■■■■■■ 福建师范大学网络与继续教育学院 《大学英语（ 2）》期末考试A 卷 姓名： 学号： 专业： 学习中心： 一、阅读： 20%（每小题 2 分） 12345678910 A A D D C A A B B C 二、交际用语 20% （每小题 2 分） 12345678910 B C C C A B D D D A 三、语法与词汇： 30% （每小题 2 分） 12345678910 A B C D D B B C C C 1112131415 A B C D D 四．英译汉： 30% （答题请不要超出边框） There is no separation for you between work and home. Even when at home, your work is the top priority. You are totally committed and driven to work, and your happiness is found in your work. Work always seems to take precedence over family and leisure time. You have no social life other than work-related events. （翻译题请在此空白处答题，否则不得分） 你不分工作和家庭 即使在家，你的工作也是最重要的。 你一心扑在工作上，只有在工作中才能找到快乐。 工作似乎总是在家庭和娱乐之上。 除了与工作有关的事情，你就没有社交生活了。 一、阅读： 20% ( 所有答案必须填在答卷 ( 1 ) Cars are important in the United people feel that they are poor. And even feel really poor when he has a car. Henry started making cars in large numbers. He much the car was going to affect America United States a nation on wheels. And it what it is today. There are three main reasons the the United States. First of all, the co Americans like to move around in it. T comfortable and cheapest form of transp can go any place without spending a lot o The second reason cars are popula States never really developed an efficie public transportation. Long-distance tr common in the United States as they are Nowadays there is a good system of air- But it is too expensive to be used frequen The third reason is the most im American spirit of independence is wha Americans don ’t likewaitto for a bus They don’t like to have to follow an them the freedom to schedule their own that Americans want most to have. The gas shortage has caused a big But the answer will not be a bigger syste The real solution will have to be a new ki use so much gas.
《会计学》期末考试试卷 A卷
大学____学院201#—201#学年第____学期 《会计学》期末考试试卷 一、单项选择题（在每小题的四个备选答案中，选出一个正确的，答案请誊写在答题纸上。每小题1分，共20分） 1.借贷记账法下，收入类账户在期末（）。[ ] A.一般无余额 B.可能有借方余额 C.一般有借方余额 D.一般有贷方余额 【参考答案】 2.下列会计账户中属于资产类账户的是（）。[ ] A.应付票据 B.预付账款 C.实收资本 D.预收账款 【参考答案】 3.负债类账户的结构特点是（）。[ ] A.借方登记增加，贷方登记减少，余额一般在借方。 B.借方登记减少，贷方登记增加，余额一般在借方。 C.借方登记增加，贷方登记减少，余额一般在贷方。 D.借方登记减少，贷方登记增加，余额一般在贷方。 【参考答案】 4.在借贷记帐法下，资产类帐户的期末余额＝（）。[ ] A.期初借方余额＋本期借方发生额－本期贷方发生额 B.期初贷方余额＋本期贷方发生额－本期借方发生额 C.期初借方余额＋本期贷方发生额－本期借方发生额 D.期初贷方余额＋本期借方发生额－本期贷方发生额 【参考答案】 5.引起资产和所有者权益同时增加的经济业务是（）。[ ] A、收到股东投资款 B、从税后利润中提取盈余公积 C、动用银行存款购买库存商品 D、从银行取得一笔短期借款 【参考答案】 6. .下列科目中，不能作为“本年利润”的对应账户的是（）。[ ] A.管理费用 B.营业费用 C.利润分配 D.固定资产 【参考答案】 7.计 算发出存 货的成本 时，《企业 会计准则 第1号—— 存货》未允 许采用的 计价方法 是（）。 [ ] A.移动加权平均法 B.先进先出法 C.加权平均法 D.后进先出法 【参考答案】 8.下列各项中，不通过“其他货币资金”科目核算的是（）。[ ] A．信用证存款B．预借给职工的出差备用金 C．信用卡存款D．银行本票存款 【参考答案】 9.企业出售无形资产发生的净损失，借记（）科目。[ ]A.主营业务成本B.其他业务支出 C.管理费用 D.营业外支出 【参考答案】 10.企业购进货物发生的下列相关税金中，不应计入资产取得成本的是（）。[ ] A. 被认定为增值税一般纳税人的企业购进商品所支付的增值税 B.被认定为增值税小规模纳税人的企业购进商品支付的增值税 C.进口商品支付的关税 D. 被认定为一般纳税人的企业购进固定资产支付的增值税 【参考答案】 11.下列关于会计凭证的说法中，正确的是（）。[ ] A.原始凭证金额有错误的，可以在原始凭证上划线更正。 B.职工因公出差的借款凭据，必须附在记账凭证之后。收回借款时，应当另开收据或者退还借据副本，不得退还原借款收据。 C.不同内容和类别的原始凭证可以汇总填制在一张记账凭证上。 D.所有记账凭证都必须附有原始凭证。 【参考答案】 12.关于会计基本前提，下列说法中不正确的是：[ ] A.一般来说，法律主体是一个会计主体；但会计主体不一定是法律主体。 B.业务收支以人民币以外的货币为主的企业，可以选定其中一种货币作为记账本位