2025考研會(huì)計(jì)職稱真題集考試時(shí)間：______分鐘總分：______分姓名：______一、管理類綜合能力1.某公司生產(chǎn)兩種產(chǎn)品，產(chǎn)品A的售價(jià)為每件100元，成本為每件60元；產(chǎn)品B的售價(jià)為每件80元，成本為每件50元。本月公司計(jì)劃生產(chǎn)產(chǎn)品A和產(chǎn)品B共100件，且產(chǎn)品B的數(shù)量至少是產(chǎn)品A數(shù)量的1.5倍。已知公司本月用于生產(chǎn)這兩種產(chǎn)品的總工時(shí)有限，最多為600小時(shí)。生產(chǎn)一件產(chǎn)品A需要2小時(shí)工時(shí)，生產(chǎn)一件產(chǎn)品B需要3小時(shí)工時(shí)。若公司希望本月獲得的總利潤(rùn)最大，則應(yīng)生產(chǎn)產(chǎn)品A和產(chǎn)品B各多少件？2.已知集合A={x|x2-5x+6≤0},B={x|ax+1=0有非負(fù)實(shí)數(shù)解}。若A∪B=A，求實(shí)數(shù)a的取值范圍。3.計(jì)算：lim(x→2)(x3-8)/(x2-4)。4.已知函數(shù)f(x)=x3-3x2+2。求f(x)的極值點(diǎn)。5.某工廠有一條流水線，由三個(gè)相互依賴的工序組成，分別需要5小時(shí)、4小時(shí)和6小時(shí)才能完成一個(gè)產(chǎn)品。三個(gè)工序必須按順序完成，但工序之間可以重疊。如果該工廠計(jì)劃在8小時(shí)內(nèi)完成盡可能多的產(chǎn)品，問(wèn)理論上最多能完成多少個(gè)完整的產(chǎn)品？6.判斷下列命題的真假：“如果a>b，那么a2>b2”。7.某班級(jí)有50名學(xué)生，其中男生和女生的人數(shù)比為3:2。現(xiàn)從中隨機(jī)抽取3名學(xué)生參加活動(dòng)，求抽到的3名學(xué)生中至少有一名女生的概率。8.分析以下論證的有效性：近年來(lái)，隨著新能源汽車的普及，傳統(tǒng)燃油汽車銷量下降。因此，未來(lái)汽車行業(yè)將主要依靠新能源汽車發(fā)展。9.寫作：根據(jù)以下圖畫，自擬題目，寫一篇不少于700字的的文章。（此處應(yīng)插入一幅圖畫，例如：一個(gè)人物站在十字路口，面露困惑，旁邊有一個(gè)指路牌，但指路牌上的箭頭指向不同的方向。圖畫省略。）10.請(qǐng)以“創(chuàng)新”為話題，寫一篇論說(shuō)文，題目自擬，不少于700字。二、英語(yǔ)（二）1.Readthefollowingpassageandmarktheletter[A],[B],[C]or[D]onyourAnswerSheetforeachquestion.Thereisonebestanswertoeachquestion.Therapidadvancementofartificialintelligence(AI)hassparkedconsiderabledebateregardingitsfutureimpactonthejobmarket.ProponentsarguethatAIwillprimarilyautomateroutine,repetitivetasks,freeinguphumanworkerstofocusonmorecomplex,creative,andinterpersonalaspectsofwork.Theysuggestthatwhilesomejobsmaybedisplaced,newroleswillemerge,requiringskillsthatAIcannotreplicate,suchasemotionalintelligenceandstrategicthinking.Conversely,criticsexpressconcernthatAIcouldleadtowidespreadunemployment,particularlyaffectingsectorswithahighconcentrationoflow-skilledlabor.Theywarnthatthepaceoftechnologicalchangemayoutstripindividuals'abilitytoadapt,leadingtosignificantsocialandeconomicdisruption.Moreover,theconcentrationofAIdevelopmentanddeploymentinafewpowerfulcorporationscouldexacerbateexistinginequalities.Ultimately,theextenttowhichAIwillenhanceordiminishhumanemploymentremainsuncertainanddependsheavilyonthepoliciesimplementedtomanageitsintegrationintotheeconomy.Questions:1.Whatisthemaintopicofthepassage?2.AccordingtoproponentsofAI,whatpositiveeffectmightithaveontheworkforce?3.WhatmainconcerndocriticsofAIhaveregardingthejobmarket?4.Theword"displaced"inthesecondparagraphisclosestinmeaningto:5.Whatfactor,accordingtothepassage,couldworseninequalitiesrelatedtoAI?2.TranslatethefollowingpassageintoChinese(nomorethan80words):Inthefaceofglobalclimatechange,renewableenergysourceslikesolarandwindpowerhavebecomeincreasinglyvital.Whilethesetechnologiesofferacleaneralternativetofossilfuels,theirintegrationintothenationalgridpresentssignificantchallenges.Intermittencyissues,duetothevariablenatureofsunlightandwind,requireadvancedenergystoragesolutionsandsophisticatedgridmanagementsystems.Furthermore,theinitialinvestmentforrenewableenergyinfrastructureremainshigh,necessitatingsubstantialgovernmentsubsidiesandincentivestocompetewithestablishedfossilfuelindustries.Addressingthesehurdlesiscrucialforasuccessfultransitiontoasustainableenergyfuture.3.Writeanemailofabout100wordstoyouruniversitylibrary,inquiringabouttheavailabilityofarecentlypublishedbookon20th-centuryliteratureandaskingforadviceonrelevantresourcesinthelibrary'scollection.---試卷答案一、管理類綜合能力1.生產(chǎn)產(chǎn)品Ax件，產(chǎn)品By件。約束條件：*x+y≤100*y≥1.5x*2x+3y≤600*x,y≥0*目標(biāo)函數(shù)：Z=(100-60)x+(80-50)y=40x+30y*解：聯(lián)立x+y=100和2x+3y=600，得x=90,y=10。檢驗(yàn)是否滿足y≥1.5x：10≥1.5*90(不成立)。*聯(lián)立x+y=100和y=1.5x，得x=40,y=60。檢驗(yàn)是否滿足2x+3y≤600：2*40+3*60=280≤600(成立)。*代入目標(biāo)函數(shù)Z=40*40+30*60=1600+1800=3400。*驗(yàn)證其他邊界點(diǎn)：(0,100)Z=3000；(100,0)Z=4000(不滿足約束)；(0,200)Z=6000(不滿足約束)；(300,0)Z=12000(不滿足約束)。最大值為3400。*答：生產(chǎn)產(chǎn)品A40件，產(chǎn)品B60件，總利潤(rùn)最大，為3400元。2.A={x|2<x<3}。B中方程ax+1=0有非負(fù)實(shí)數(shù)解，則x=-1/a≥0，即a≤0。A∪B=A?B?A?所有滿足x=-1/a的解都必須在(2,3)范圍內(nèi)。即2<-1/a<3。解不等式：-1/3<a<-1/2。結(jié)合a≤0，取交集得a∈(-1/2,0]。3.原式=lim(x→2)(x3-23)/(x2-22)=lim(x→2)((x-2)(x2+2x+4))/((x-2)(x+2))=lim(x→2)(x2+2x+4)/(x+2)=(22+2*2+4)/(2+2)=12/4=3。4.f'(x)=3x2-6x。令f'(x)=0，得3x(x-2)=0，解得x=0或x=2。f''(x)=6x-6。*當(dāng)x=0時(shí)，f''(0)=-6<0，f(x)在x=0處取得極大值。*當(dāng)x=2時(shí)，f''(2)=6>0，f(x)在x=2處取得極小值。*極值點(diǎn)為x=0和x=2。5.一個(gè)完整產(chǎn)品需要總工時(shí)5+4+6=15小時(shí)。8小時(shí)內(nèi)最多完成8/15個(gè)產(chǎn)品。理論上最多能完成8/15個(gè)完整產(chǎn)品?；颍涸O(shè)完成k個(gè)完整產(chǎn)品，需時(shí)15k≤8，k≤8/15。取整數(shù)部分，最多完成0個(gè)（未完成）或1個(gè)（部分完成）。若允許部分完成，則最多完成8/15個(gè)。6.假設(shè)命題為真：a>b。取a=-1,b=-2，則a>b為真(-1>-2)。但a2=1,b2=4，a2<b2。所以命題為假。7.男生50*(3/5)=30人，女生50*(2/5)=20人?？偳闆r數(shù)C(50,3)。抽到3名男生情況數(shù)C(30,3)。抽到至少1名女生情況數(shù)為C(50,3)-C(30,3)。*P(至少1名女生)=(C(50,3)-C(30,3))/C(50,3)=1-C(30,3)/C(50,3)*C(30,3)=30*29*28/6=4060。C(50,3)=50*49*48/6=19600。*P=1-4060/19600=1-203/980=777/980。8.論證存在邏輯謬誤。論據(jù)是“新能源汽車普及，燃油車銷量下降”。論點(diǎn)是“未來(lái)汽車行業(yè)主要依靠新能源汽車發(fā)展”。論據(jù)只說(shuō)明了燃油車市場(chǎng)份額可能減少，但并未證明新能源汽車就是未來(lái)汽車行業(yè)發(fā)展的*唯一*或*主要*依靠。未來(lái)汽車行業(yè)可能同時(shí)發(fā)展燃油車（如混合動(dòng)力、氫燃料）、新能源汽車以及其他技術(shù)（如飛行汽車）。論證缺乏充分依據(jù)，推不出必然結(jié)論。9.（略，因未提供圖畫，無(wú)法寫作）10.（略，因未提供題目要求，無(wú)法寫作）二、英語(yǔ)（二）1.1.[B]ThemaintopicisthedebatesurroundingtheimpactofAIonthejobmarket.(選項(xiàng)A:ThefutureofAItechnology.選項(xiàng)C:BenefitsofAIinautomation.選項(xiàng)D:SocialandeconomicdisruptioncausedbyAI.)2.[A]Theysuggestthatwhilesomejobsmaybedisplaced,newroleswillemerge,requiringskillsthatAIcannotreplicate.(選項(xiàng)B:TheypredictthatAIwillcompletelyreplacehumanworkers.選項(xiàng)C:TheybelieveAIwillprimarilyreplacehigh-skilledjobs.選項(xiàng)D:TheyarguethatAIwillhavenosignificantimpactonemployment.)3.[C]WhatmainconcerndocriticsofAIhaveregardingthejobmarket?CriticswarnthatAIcouldleadtowidespreadunemployment.(選項(xiàng)A:AIwillimproveworkingconditions.選項(xiàng)B:AIwillcreatemorejobsthanitdisplaces.選項(xiàng)D:AIwillmainlyaffectdevelopingcountries.)4.[D]Theword"displaced"inthesecondparagraphisclosestinmeaningto:Replaced.(選項(xiàng)A:Destroyed.選項(xiàng)B:Created.選項(xiàng)C:Trained.)5.[A]Whatfactor,accordingtothepassage,couldworseninequalitiesrelatedtoAI?TheconcentrationofAIdevelopmentanddeploymentinafewpowerfulcorporationscouldexacerbateexistinginequalities.(選項(xiàng)B:Thehighcostofrenewableenergyinfrastructure.選項(xiàng)C:Theintermittencyissuesofs