1、一、名词解释（每小题3分，共15 分）1 资产2 借贷记帐法3 会计报表4 结帐5会计二、多选题（每小题2分，共20 分） 1. 在权责发生制下，应计入本期收入和费用的是（ ） 。A 本期销售货款收存银行 B 上期销售货款本期收存银行C 本期的银行借款利息下期实际支付 D 本期实际支付下期的报刊杂志费2. 下列属于自制原始凭证的有（ ）A 盘存表 B 银行收帐通知 C 购买材料取得的销货发票 D 产品入库单3. 资产负债表中“存货”项目应根据（ ）A“原材料”账户的借方期末余额 B“生产成本”账户的借方期末余额C“材料成本差异” 账户的借方期末余额 D“库存商品” 账户的借方期末余额4. 下列
2、属于资产类账户的有（ ）A 应收帐款 B 应付帐款 C 预收帐款 D 预付帐款5. 现金日记帐的收入栏可根据（ ）登记A 银行存款收款凭证 B 银行存款付款凭证 C 现金收款凭证 D 现金和银行存款互相划转时所填制的银行存款付款凭证6. 会计核算方法包括（ ） A 复式记帐 B 货币计量 C 成本计算 D 业绩评价7.动态会计方程式的表达式可以是（ ） A 资产负债所有者权益 B 收入费用利润 C 资产费用负债所有者权益收入 D 资产负债股东权益 8.下列（ ）可计入制造业“管理费用”账户A 固定资产出售净损失 B 管理部门人员的旅差费C 坏帐损失 D 自然灾害造成的库存商品的损失9.一项资产
3、增加，一项所有者权益增加的经济业务是（ ）A 收到投资者投入的机器设备1台 B 收到往来单位前欠货款 C 发行股票筹资成功，款已存入银行 D 发行债券筹资成功，款已存入银行10 . 下列项目应计入“利润分配”帐户借方的是（ ） 。A 提取的公积金 B 所得税费用 C 年末转入的亏损额 D 分配给投资者的利润 三、判断题（每小题2分，共10 分） （正确的打“T”错误的打“F”并改正）1.“实收资本” 账户若有余额肯定在借方（ ）2. 持续经营假设是企业进行资产的计价、费用的确认和摊销的依据，也是确立会计分期假设的基础（ ）3. 现金流量表既是月度、季度会计报表，也是年度会计报表（ ）4. 工业
4、性劳务收入应记入“其它业务收入” 账户（ ）5. 谨慎性原则要求在进行会计处理时，应当合理预计可能发生的费用和损失，而不能预计可能取得的收益，做到不高估资产和收益，不低估负债和损失。四、简答题（共16分）1. 错帐的更正方法有那些？并简述其适用范围（共6分）2. 简述总分类账户和明细分类账户的关系，登记方法及其试算平衡的结果（共10分）五、计算题（共16分）1. M 公司为增值税一般纳税人，增值税税率为17%，2008年5 月发生以下业务：（1）从 N 公司购买甲材料3000公斤，取得增值税专用发票，发票上注明的单位买价100元，支付甲材料装卸费500元，代垫运输费1000元。（2）从 G 公
5、司购买甲材料2000公斤，取得普通发票，发票上注明的单位买价95 元，支付甲材料运输费800元。要求：（1）计算5000 公斤甲材料的采购成本（4 分） ， （2 ）计算5000公斤甲材料购买环节可抵扣的增值税进项税额（2分） 。2. E 公司为制造型企业，2008年5月份有关财务成果计算资料如下：库存商品销售收入800000元；其销售成本为销售收入的70%；应交增值税2300元，应交消费税 1000元，应交印花税 100元；销售产品的宣传展览费 1500元；银行借款利息总额2000 元；生产用固定资产折旧费 30000元；无形资产转让收入100000元；向灾区捐款150000元；投资净收益6
6、000 元。假定“本年利润”账户月初有借方余额10000元，请计算其月末余额（10分） 。六、会计分录题（共23分）N 公司（一般纳税人，增值税税率为17%）本月发生以下经济业务，请编制会计分录1. 购买不需安装设备一台，取得的增值税专用发票上注明的设备价款50000 元，增值税为8500元，支付的运输费为1000 元，保险费为2000元，款项均已通过银行转账支付。（2 分）2. 支票支付银行贷款利息9000元，其中前2个月承担6000元，本月承担3000 元（2分3. 仓库发出材料70000元，其中40000 元用于甲产品的生产，20000 元用于乙产品的生产，8000元用于生产车间设备的维
7、修，1000 元为管理部门所用， 1000元为销售部门所用。 （3分）4. 分配本月工资费用700000元，其中甲产品生产工人工资400000，乙产品生产工人工资25000元，车间管理人员工资10000 ，行政管理人员工资40000 （3 分）5. 销售材料一批，售价48000 元，价款已存入银行，材料的买价为50000 元（暂不考虑税） （4分）6. 销售甲产品1000件，单位售价200元，单位成本150元，开增值税专用发票，收到转账支票一张（金额150000元） ，余款尚未收到（4分）7.计算本月应交所得税25000元（2分）8. 将准备短期持有的金星股份有限公司的股票以100000元的价
8、格出售，款已收到，存入银行，该股票的购买价格为70000元。 （3 分Part I Vocabulary and StructureDirections: Choose the best answer to each of the following sentences.1. I didnt expect so many difficulties would .A. happen B. arise C. rise D. take place2. We are staying in a hotel near a small town.A. complicated B. complex C. co
9、mpetitive D. comfortable3. The committee twelve members.A. consists of B. reaches C. takes up D. composes of4. Urban congestion would be greatly relieved if the charged on public transport were more reasonable.A. prices B. tickets C. fees D. fares5. The child clung tightly its mothers skirt.A. at B.
10、 on C. to D. over 6. He is engaged teaching English to overseas students.A. on B. in C. off D. out7. Though the long-term can not be predicted, the project has been approved by the committee.A. defect B. effect C. affect D. result8. The clever boy all the knowledge his teachers gave him.A. adored B.
11、 absorbed C. adhered D. admired9. He knew nothing the case that happened last week.A. regardless B. as soon C. regarding D. as though 10. The movement was a largely official attempt to to urban working masses.A. reach out B. reach into C. reach for D reach down 11. Only a few people have got to the
12、full facts of the cases.A. change B. right C. access D. duty12. The disease is spreading, and all children under five are .A. at risk B. at danger C. in trouble D. on infection13. The sight the days of childhood to me.A. remembered B. recalled C. reminded D. reviewedQuestions 610 are based on the fo
13、llowing passagepassage TwoMilk from cloned (克隆) cows and meat from the offspring of cloned animals cou1d be served up in restaurants, prepared in kitchens and sold in shops as early as next year in the US if the government allows it.A recent report from the Nationa1 Academy of Sciences, Americas top
14、 scientific body, supported the idea of putting clones and cloned products into the food supply. NAS found that cloning adult farm anima1s without changing their genes was unlike1y to affect the safety of the food we eat. Scientists said offspring are not a risk because they are the product of a nat
15、ura1 birth. Were not concerned about the offspring of c1ones at all,“ said Hallerman, a cloning expert. “Thats just a normal animal.”However, the Food and Drug Administration, is still hesitant to a1low c1ones, their byproducts or their offspring to go into the food supply. Another problem is that s
16、ome groups are saying the development of c1oning on a large scale will lead to widespread animal suffering.The technique may also never be cheap enough to produce animals to use directly as meat. Whats more, some researchers show that cloning changes an animals genetic patterns in a very small way.
17、This could affect the animals meat or milk.Although the scientific possibility is rather small, the FDA is waiting for research that proves there is no risk before they approve the method for use.In fact, many American livestock breeders are already raising cloned anima1s and a few cloned cows aroun
18、d US are already producing milk. The breeders began cloning two years ago. As the animals reach their reproductive years, the breeders are anxious to know whether they can sell cloned products. Especially when they have invested more than US $20, 000 per clone. By this spring, farmers will face the
19、choice of selling milk from their clones or wasting it. The FDA hopes for a decision by late this year.The cloned food products that could hit the market in smal1 quantities next year include milk from cloned cows and veal (小牛肉) from their first-generation offspring, animal breeders said.6. What is
20、the authors attitude towards clone?A. Supportive B. Critical C. Hesitant D. Objective.7. What are the cloned animal breeders waiting for?A. The permission of FDA.B. The birth of first-generation offspring.C. The support of NAS.D. The marketing of milk from cloned cows.8. Why is the FDA still hesitan
21、t to approve?A. Because the cloning will lead to crazy cows.B. Because the gene of cloned cows will change greatly.C. Because theres no enough proof to show the food is safe.D. Because the testing of the food has not been done.9. What is the opinion of NAS scientists?A. It is unlikely to clone anima
22、ls without changing genes.B. It is possible to change genes of the milk from cloned cows.C. They take food from cloned animals as safe enough for human beings.D. They think they can control the genetic changes in the cloned animals.10. What will be the price of the milk from c1oned cows?A. Very chea
23、p B. Very expensive.C. More than US $20,000 per ton. D. Not mentioned in the passage.11. Where is the most possible place you could read this passage?A. In a science fiction novel B. In a history textbook.C. In a biology magazine D. In a tour-guide book1et.12. Where is San Diego located?A. In Mexico
24、 B. In the United Stated.C. In Balboa Park D. In Canada.13. What can we infer from the passage?A. Mission Beach has good sandy coast for sunbathers.B. Ocean Beach has a long public dock enjoyed by fishermen.C. The West Beach is often crowded with fishermen.D. The Giant Dipper is an old man who greet
25、s you at the entrance of the park.14. What kind of night entertainment does the author suggest?A. Fishing on the dock. B. Drink in Cafe Sevilla.C. Go dancing or just watch. D. Be sucked into the bars.Section BDirections: Read the following passage carefully and translate the 5 English sentences take
26、n from the passage into Chinese.Thank-you cardsheartfelt expressions of gratitude for gifts, services and general kindness-seem to be rare in an age when the Internet continues to reduce human interaction.Although our society has changed greatly over the past century, the etiquette of thank-you note
27、s has not. While most people would agree that thank you notes under these circumstances are a necessity, there are still those who forever postpone or are forgetful for unknown reasons.And at no time of the year are thank-you notes more visible than June, the month of brides and graduations, and the
28、 beginning of summer parties.“Its a must-do thing. A real thank-you does not come by e-mail. It comes in the mail in an envelope. And what comes out of an envelope is a beautiful thing to touch and to handle and to pass around for everyone to read,“ said etiquette expert Letitia Baldrige.Dont think
29、for a second that Baldrige is o1d-fashioned. Handwritten thank-you notes any handwritten correspondence, for that matter-have taken on an air of extra importance and dignity in this world.Baldrige remains hopeful that the art may be enjoying a renaissance.More than simply obeying rules of etiquette,
30、 thank-you cards are a sign of caring.“Theyre more important now than ever,” expert Peter Post says. “Youre building a relationship. And part of building that relationship is that you acknowledge when someone has done something nice for you.”The payoff, Post says, can be huge. “It is perpetual,” he
31、says. “The more we do it, the more it comes back to us, and its a benefit to us all. It makes our world a little bit nicer place to live in.”16. While most people would agree that thank-you notes under these circumstances are a necessity, there are still those who forever postpone or are forgetful f
32、or unknown reasons.17. A real thank-you does not come by e-mail. It comes in the mail in an envelope. And what comes out of an envelope is a beautiful thing to touch and to handle and to pass around for everyone to read.18. More than simply obeying rules of etiquette, thank-you cards are a sign of c
33、aring.19. Youre building a relationship. And part of building that relationship is that you acknowledge when someone has done something nice for you.20. The more we do it, the more it comes back to us, and its a benefit to us all.Part III ClozeDirections: Fill in the blanks with the words given in t
34、he box. Change the form where necessary.only contribute cover abovetotal start intelligence talllocation sightsee which areaAs the tallest building in China and the third (1) bui1ding in the world, Jin Mao Tower is (2 ) in the Lujiazui Finance and Trade Zone in Pudong. It is a(n) (3) bui1ding offeri
35、ng services for business, hotel, recreation, sightseeing and shopping. It (4) a total construction (5 ) of 290,000 square meters and is 420. 5 meters high. It has 88 stories (6) the ground, three stories underground and a six-story annex (附属建筑物). From the third to the 50th floor are offices and (7)
36、from the 53rd floor, the bui1ding is occupied by the Grand Hyatt Hotel. The 88th floor is the highest and largest (8) hall in China. Jin Mao Tower is not (9) a new tourist attraction, but also a window through (10) people from other parts of the world may get a better understanding of Shanghai and P
37、udong.Part IV Translate the following Chinese sentences into English with the words or phrases given below1我一定要感谢那些在我处境艰难时支持我的所有人。 （stick by）2. 这是一次重要的会议，请务必不要迟到。(see to it that )3. 这些科学家把一生都献给了科学，并为科学事业作出了巨大的贡献。（devote,）4. 直到现在，有些学生连简单的英语都不会说，更不用说写英语文章了。（much less）5. 不管花多少钱，我们都要尽最大努力营救汶川地震中的每一个受害者。
38、（regardless of）1. I have to thank all those people who have sticked by me during the hard times. 2. This is an important meeting, please see to it that you are not late. 3. These scientists devoted their whole life in science and made significant contribution to the science researches. 4. Until now,
39、 some students are still unable to speak basic English, mush less to write an English essay. 5. Regardless of the amount of money spent, we must do our best to save every victim in the Wen Chuan Earthquake.一、 单项选择题（401=40分）1、计算机软件系统包括（） 。A）系统软件和应用软件 B）编译系统和应用系统C）数据库管理系统和数据库 D）程序、相应的数据和文档2、计算机存储器中，组成
40、一个字节的二进制位数是（） 。A） 8 B） 4 C） 16 D） 323、已知字母“R ”的 ASCII 码是16进制52H，则字母“N”的 ASCII 是（） 。A）48H B）49H C）4EH D）4DH4、bit 代表的是（） 。A） 字节 B）字长 C）二进制位 D）字5、101011 转换成对应的十进制数，正确的结果是 （） 。A）40 B）41 C）42 D）436、Windows 中，用鼠标左键单击某应用程序窗口的最小化按钮，该应用程序处于（）的状态。A）不确定 B）被强制关闭 C）被暂时挂起 D）在后台继续运行7、 含有（）属性的文件不能修改。A）系统 B）隐藏 C）存档
41、D）只读8、将计算机网络分为广域网、城域网、局域网，其划分的主要依据是网络的（） 。A）拓扑结构 B）控制方式 C）作用范围 D）传输介质9、在 Word 编辑文档时，若不小心作了误删除的操作，下面的选项正确的是()。A）不能恢复 B）可以通过“ 撤销”按钮恢复C）可通过“复制 ”按钮恢复 D）可以通过“ 粘贴 ”按钮恢复10、一个 Excel 文档对应于一个（） 。A）工作簿 B）工作表 C）单元格 D）一行11、第一台电子计算机的名称是（） 。A） ENIAC B）ASCII C）LSIC D）MAN12、为网络提供共享资源并对资源进行管理的设备为（） 。A）客户机 B）路由器 C）服务器
42、 D）网卡13、通过（）功能，用户可以在文档中搜索指定的字符和单词，如果需要的话，还可以将它们替换成其它的单词和字符。A）自动文本 B）自动更正 C）自动检查 D）查找和替换二、填空题（每空1分，共20分） 。 l 在 Word 中，可以随时按（1）键获得帮助。l Excel 中，输入公式“=SUM(A1:B3)” ，则求和的单元格的个数为（2） 。l 1MB=（3）KB。l 在 Windows 操作中，弹出快捷菜单应单击鼠标 (4) 键。l 因特网采用的基本协议为 TCP/ (5) 协议。l 在 Excel 工作表中，当相邻单元格中要输入按规律变化的数据时，可以使用 （6） 功能实现快速输入
43、。l 在 Word2000中可以使用常用工具栏上的（7） 按钮来多次复制字符格式。l Windows 启动后，整个显示屏幕区域称为 (8) 。l Word 文档编辑时，在（9）状态下，插入字符则替代当前光标位置字符。l 多媒体计算机的英文缩写是 (10) 。l Excel2000中正在处理的工作表称为 （11）工作表。l 在 Excel2000的工作表中插入 （12）表可更加直观地表达数据结果。l Windows 中，文件夹具有 (13) 形结构。l 在 Windows 中，可以用3个组合快捷键 (14) 调出任务管理器。l 在 Windows 中要运行“记事本”，可以选择“ 开始”“ (15
44、) ”“ (16) ”“记事本”。l Word 文档编辑时，在（17）菜单中选择“页眉和页脚 ”命令。l Word2000中的艺术字其实是一种（18）了的文字。 l Excel 中，数值型数据的默认对齐格式是（19） 。l Homepage 是指个人或机构的基本信息页面，我们通常称之为 （20） 。三、判断题（每题1分，共10分）1、 使用“文件” 菜单的“保存”命令和“另存为” 命令都可以将文档以原文件名存储。2、 存储器分为主存储器和辅存储器。3、 在中文 Word 中，数字字号越大，表示字符越大，如12 号字比10号字大。4、 Word2000中复制一个文档后， “粘贴”可以执行多次。5
45、、 在 Excel2000中，工作表的名称不能改变。6、 在发送电子邮件时，即使邮件接收人的计算机未打开，邮件也能成功发送。7、 Windows 桌面上的快捷图标删除后, 文件也被删除了。8、 在 Windows 环境中只能用鼠标进行操作。9、 中，按 PrintScreen 键，可以把当前窗口截图送到剪贴板。Windows10、 Excel 工作表最多可有200列。四、简答题（每题5分，共30分）1、 在资源管理器窗口中，文件夹图标中含有“+ ”和“-” 时分别表示什么含义？单击“+”和“- ”时会如何？2、 计算机系统中为什么要采用二进制数?3、 说明 RAM 和 ROM 的含义，并比较它
46、们的异同点。4、 请说明在 Excel 中如何将单元格 A1中的公式复制到单元格 B1中。5、 请问 Internet 提供的主要服务有哪些？6、 列出计算机操作系统五个方面的功能，并加以简要说明。模板一：图画作文 This illustration depicts_ (图画中的人物)V-ing, with_(补充说明). Recently it has become common for people in many ways of life to_(进一步阐释)It seems to me that the cartoonist is sending a message about _(图
47、画主题 ), which is _(进一步的说明). He seems to be saying that_(给出细节). In my opinion, _(个人阐述).This simple picture is a wake up call for _(所涉群体，如 the whole of the human race). Therefore, it is imperative for us to take drastic measures to put an end to _(问题所在). One the one hand, we must _(建议一). It is clear that the drawer of the i
