PAGEPAGE1一、單選題1.社會保障的核心內(nèi)容是（）。A、社會保險(xiǎn)B、社會救助C、社會福利D、社會優(yōu)撫答案：A解析：社會保險(xiǎn)是社會保障制度的核心內(nèi)容。2.What’scorrosion？It’sachemical______inwhichmetalistransformedintosaltandoxides.A、reactB、actionC、reactionD、response答案：C解析：本題考查名詞詞義辨析。題目意為“腐蝕是什么？它是一種金屬被轉(zhuǎn)化成鹽和氧化物的化學(xué)反應(yīng)。”A選項(xiàng)動詞“發(fā)生化學(xué)反應(yīng)”，B選項(xiàng)名詞“行動”，C選項(xiàng)名詞“化學(xué)反應(yīng)”，D選項(xiàng)名詞“回應(yīng)”。橫線前的chemical是一個(gè)形容詞，因此橫線處應(yīng)選擇一個(gè)名詞。chemicalreaction固定搭配，“化學(xué)反應(yīng)”。3.資料：Thehopflowerhasbeenusedinbeer-makingatleastsincetheeighthcentury.Traditionallyitwasapreservative,butitalsoimpartsflavor.Tosome,thetasteisbitterandunpalatable,andthusmanybrewersuseonlyminimalamounts.But,dependingonvariety,growingconditions,andotherfactors,hopscanimpartarangeofflavorsthatconnoisseurssayrivalsthatofwinegrapes.Startinginthenineteen-seventies,smallbrewersontheWestCoastbegandramaticallyuppingtheamountofhopsintheirbrews.OneoftheirmostpopularproductswastheIndiapaleale,orL.P.A.,abrewthathasbeenaroundsincethelateeighteenthcentury.ThestorygoesthatnecessitydrovetheBritishtoaddlargequantitiesofhopsinordertopreservethebeertheyshippedtoIndia,toquenchthethirstoftheSahibsmanagingtheEmpirethere.Overthepastdecade,varietiesoncethoughtofasboutiquebeers,suchasL.P.A.s,haveexplodedintheUnitedStates,thankstothelocavoremovement.Craftbrewingisnowdoublinginsales,byvolume,everyfiveyears,today,craft-beermakeuptwenty-onepercentofthebeermarket,andtwelvepercentofthevolume.TheBrewersAssociation,acraft-brewingtradegroup,expectscraftbeerstohaveafifty-per-centmarketshareinadecade.Sincecraftbrewersuseabouttentimesmorehopsthanmegabrewers,thetrendhasbeenabonanzaforHopsteinerandtheotherbighopscompanies.Butwhileanemphasisonbrewerstocomeupwithnewbeer,which,inturn,leadstoahuntfornewhopsvarieties.Whichofthefollowingbestexpressestheauthor’smainpoint?A、Thehopflowerhasbeenusedinbeer-makingfordecades.B、Differentvarietiesofhopflowerproducedifferentflavorsofbeer.C、TheriseoflocavoremovementmakescraftbrewinganewtrendintheUnitedStates.D、Megabrewersarelosingmarketsharebecausepeoplearesearchingfortheunpalatabletasteofhopflower.答案：B解析：本題考查的是主旨大意?！娟P(guān)鍵詞】author’mainpoint【主題句】第一段第1句Thehopflowerhasbeenusedinbeer-makingatleastsincetheeighthcentury.Traditionallyitwasapreservative,butitalsoimpartsflavor.（至少從8世紀(jì)開始，啤酒花就被應(yīng)用在啤酒釀造中。傳統(tǒng)上，啤酒花是一種防腐劑，但是它也能傳遞味道。）本題問“以下哪項(xiàng)最好詮釋了作者的主要觀點(diǎn)？”。主旨題在解題時(shí)一般看首段，找到作者論述的重點(diǎn)，即hopflower（啤酒花）。A選項(xiàng)“啤酒花應(yīng)用在啤酒釀造已有幾十年”。根據(jù)主題句，啤酒花從8世紀(jì)開始使用，幾十年和時(shí)間不符，排除該選項(xiàng)。B選項(xiàng)“不同種類的啤酒花能帶來不同口味的啤酒”，和第一段“hopscanimpartarangeofflavors”表述一致，且和本文中心一致。C、D兩項(xiàng)均為局部信息，不能作為全文主旨。4.某物流企業(yè)向中國農(nóng)業(yè)銀行借入資金100萬元，年利率為4％，由于銀行要求將貸款額度的20％作為補(bǔ)償性余額，則該物流企業(yè)的實(shí)際借款利率為（）。A、5％B、4％C、6％D、7％答案：A解析：實(shí)際借款利率=名義利率／(1一補(bǔ)償性余額比例)=4％／(1-20％)=5％，故答案為A選項(xiàng)。5.銀行期末按被投資單位實(shí)現(xiàn)的凈利潤計(jì)算應(yīng)分享的金額。其會計(jì)分錄為（）。A、借：損益調(diào)整貸：長期股權(quán)投資--股票投資--其他股權(quán)投資B、借：長期股權(quán)投資--股票投資(損益調(diào)整)--其他股權(quán)投資(損益調(diào)整)貸：投資收益C、借：投資收益貸：長期股權(quán)投資--股票投資(損益調(diào)整)--其他股權(quán)投資(損益調(diào)整)D、借：長期股權(quán)投資--股票投資--其他股權(quán)投資貸：損益調(diào)整答案：B解析：銀行期末按被投資單位實(shí)現(xiàn)的凈利潤計(jì)算應(yīng)分享的金額。其會計(jì)分錄為：借：長期股權(quán)投資--股票投資(損益調(diào)整)--其他股權(quán)投資(損益調(diào)整)貸：投資收益期末，被投資單位發(fā)生凈虧損，投資企業(yè)按其應(yīng)分擔(dān)的份額。其會計(jì)分錄為：借：投資收益貸：長期股權(quán)投資--股票投資(損益調(diào)整)--其他股權(quán)投資(損益調(diào)整)銀行按被投資單位凈損益計(jì)算調(diào)整投資的賬面價(jià)值和確認(rèn)投資損益時(shí)，應(yīng)當(dāng)以取得被投資單位股權(quán)后發(fā)生的凈損益為基礎(chǔ)。在確認(rèn)被投資單位發(fā)生凈虧損時(shí)，應(yīng)以投資賬面價(jià)值減計(jì)至零為限；如果被投資單位以后各期實(shí)現(xiàn)凈利潤，投資的企業(yè)應(yīng)在計(jì)算的收益分享額超過未確認(rèn)的虧損分擔(dān)額以后，按超過未確認(rèn)的虧損分擔(dān)額的金額，恢復(fù)投資的賬面價(jià)值。6.Thelocalareanetworkalsoconnectstoawideareanetworkthatallowamessage___acrossthecountryortoothercountries.A、sendB、sendingC、tobesentD、issent答案：C解析：四個(gè)選項(xiàng)皆為send“發(fā)送”的不同形式。而題目意為“局域網(wǎng)連入廣域網(wǎng)，就允許在國內(nèi)或國際間發(fā)送信息。”這里指發(fā)送信息，信息message在動詞發(fā)送send前，所以使用被動形式，即tobedone。D選項(xiàng)出現(xiàn)謂語動詞is，造成動詞重復(fù)。7.資料：Inafamilywheretherolesofmenandwomenarenotsharplyseparatedandwheremanyhouseholdtasksaresharedtoagreaterorlesserextent,notionsofmalesuperiorityarehardtomaintain.Thepatternofsharingintasksandindecisionsmakesforequality,andthisinturnleadstofurthersharing.Insuchahome,thegrowingboyandgirllearntoacceptthatequalitymoreeasilythandidtheirparentsandtopreparemorefullyforparticipationinaworldcharacterizedbycooperationratherthanbythebattleofthesexes.Iftheprocessgoestoofarandman'sroleisregardedaslessimportant-andthathashappenedinsomecases-weareasbadlyofasbefore,onlyinreverse.ItistimetoreassesstheroleofthemanintheAmericanfamily.Wearegettingalittletiredofmomism,-butwedon'twanttoexchangeitforneo-popism.Whatweneed,rather,istherecognitionthatbringingupchildreninvolvesapartnershipofequals.Therearesignsthatpsychologists,socialworkers,andspecialistsonthefamilyarebecomingmoreawareofthepartmenplayandthattheyhavedecidedthatwomenshouldnotreceiveallthecredit-noralltheblame.Wehavealmostgivenupsayingthatawoman'splaceisthehome.Wearebeginning,however,toanalyzemen'splaceinthehomeandtoinsistthathedoeshaveaplaceinit.Noristhatplaceirrelevanttothehealthydevelopmentofthechild.Thefamilyisacooperativeenterpriseforwhichitisdifficulttolaydownrules,becauseeachfamilyneedstoworkoutitsownwaysforsolvingitsownproblems.Excessiveauthoritarianismhasunhappyconsequences,whetheritwearsskirtsortrousers,andtheidealofequalrightsandequalresponsibilitiesisconnectednotonlywithahealthydemocracy,butalsowithahealthyfamily.Fromthepassagewecaninferthat______.A、authoritarianismisimportantB、neo-popismisunavoidableC、momismisessentialD、cooperationisnecessary答案：D解析：本題考查的是推理判斷?！娟P(guān)鍵詞】fromthepassage;infer【主題句】第2自然段Wearegettingalittletiredofmomism,-butwedon'twanttoexchangeitforneo-popism.Whatweneed,rather,istherecognitionthatbringingupchildreninvolvesapartnershipofequals.我們已經(jīng)厭倦了唯母是尊，但我們不想用新父親主義來取代它。相反，我們需要的是認(rèn)識到撫養(yǎng)兒童需要平等的伙伴關(guān)系。本題的問題是“從文章中，我們可以推斷出____”。A選項(xiàng)“威權(quán)主義很重要?！保籅選項(xiàng)“新父親主義是不可避免的。”；C選項(xiàng)“唯母是尊是至關(guān)重要的。”；D選項(xiàng)“合作是必要的?！薄８鶕?jù)主題句可知，在撫養(yǎng)孩子時(shí)平等的合作關(guān)系是很必要的，故選D。8.資料：GoogleandUberhavegrabbedmostoftheattentionregardingtheadventofself-drivingcars,butonSunday,Lyftthrewdowntheultimatechallenge:AmajorityofautonomousvehiclesforLyftwithinamerefiveyears.TheboldclaimwasmadebyLyftco-founderJohnZimmerinapostonMediumoutlininghiscompany'svisionforthenextdecade."WithinfiveyearsafullyautonomousfleetofcarswillprovidethemajorityofLyftridesacrossthecountry,"saidZimmer,indicatingthatearlyversionsofsuchcarshavebeeninoperationinSanFranciscoandPhoenix.Usuallywhentechfounderslayouttheirvision,it’stypicaltoheargrandclaimsthatalmostpushtheboundariesofbelievability.That'swhattechinnovationisabout.Butinthecaseofself-drivingcars,thesituationisabitmorecomplicated.Uberhasalreadybegunrollingoutself-drivingcartestsinPittsburghandGoogleishardatworkonthesamekindofsolutionontheWestCoast.Therefore,talkofgettingself-drivingcarsontheroadis,atthispoint,lessaboutthetechnologyandmoreaboutlogistics.WeknowGooglehasenoughcashtotripledownonanyinitiativeitdecidestotackle.Andasthecurrentride-sharingleaderintheU.S.,Uberhasenoughmarketshare-poweredcredibilitythatafutureincludingself-drivingUbercarsisn'tunrealistic.Todaytherearesomeinternet-basedridesharingsystembuttoovercomethecriticalmassthesystemhastobereal-time,automatedandextremelyeasytouse.HoweverinthecaseofLyft,whichcontinuestostruggleagainstUber(onereportclaimsthatUberhasover80percentmarketshareintheU.S.),suchashorttimelinetowardrollingoutafleetofself-drivingcarsseemssomewhatambitious.Nevertheless,Zimmercontinueshisvisionessaywithevenmoreboldpredictions."By2025,privatecarownershipwillallbutendinmajorU.S.cities,"saysZimmer,apredictionthat,ifitturnsouttobetrue,wouldmeanitwouldtakejusteightyearsforthemajorityofthehuman-drivencarsonU.S.roadstodisappear.Possible?Sure.Likely?Eightyearsseemslike,onceagain,abitofwishfulthinkingonZimmer'spart.Remember,ithasn'tevenbeen10yearssincethearrivaloftheiPhone,andasrecenteventsprove,smartphonesarestillacategorythatcanyieldcatastrophicresultsifnotdoneright.Andthosearejustmobiledevices,notvehiclesentrustedwithtransportingandprotectinghumanlives.Tobefair,Zimmer'sessaydoesoffersomefactsandfiguresinanattempttobackuphispositions,butmuchofitdoesn'tappeartotakeintoaccountvariablessuchastheheavilyembeddedinterestsofautomobilecompaniesstillrelyingonconsumerautosales,aswellasthemanylegalandroadwaylogisticsthatwillneedtobeaddressedinordertobringaboutthismassivetransformationinsuchashorttime.Oddly,Zimmer'svisiondoeslittletoaddressthemillionsofhumanjobsthatwillbelostonceself-drivingcarsdisplacenotonlytaxidrivers,buttruckdrivers."Webelievethatinthefirstfiveormoreyearsfollowingtheintroductionofautonomousvehicles,theneedforhumandriverswillactuallyincrease,notdecrease,"writesZimmer."Whenautonomouscarscanonlysolveaportionofthosetrips,moreLyftdriverswillbeneededtoprovideservicetothegrowingmarketofformercarowners,"writesZimmer.Butwhataboutafterfiveyears,whenautonomouscarscanprovidefullservice?Whataboutthehumandrivers?Thepushbackfromhumandriverslosingworkwilllikelybeanother,majorrippleintheevolutionofself-drivingcars,aswellasotherautomatedsystemsenteringU.S.societyincomingyears.However,noneoftheselogisticalissuesdiminishZimmer'sideas.Hisvisionofthefutureofautonomousvehiclesseemsquitelogicalandinstepwithmostwhoworkinandwatchthespaceclosely.Butthespeedbumpinacceptinghisvisionwholesaleishisambitiousself-drivingcartimelineingeneral,andforLyftinparticular.A、Weneedtoreacheveryone’spotentialtorealizeself-drivingcarsB、Therearestillmanyproblemstobesolvedinself-drivingcarsC、Lyftco-foundersaysmostofitscarswillbeautonomousin5yearsD、Theadvantagesanddisadvantagesofself-drivingcars答案：C解析：本題考查主旨大意?！娟P(guān)鍵詞】besttitleofthepassage【主題句】butonSundayLyftthrewdowntheultimatechallenge:AmajorityofautonomousvehiclesforLyftwithinamerefiveyears.但是在周六，叫車應(yīng)用“來?！保↙yft）拋出了終極挑戰(zhàn)：在僅僅五年后，大部分來福車將是自動駕駛車輛。題目意為“文章最好的題目是？”選項(xiàng)A意為“我們需要開發(fā)每個(gè)人的潛力來實(shí)現(xiàn)自動駕駛汽車”，選項(xiàng)B意為“實(shí)現(xiàn)自動駕駛汽車還有很多問題需要解決”，選項(xiàng)C意為“Lyft聯(lián)合創(chuàng)始人說大部分汽車將在五年內(nèi)實(shí)現(xiàn)自動駕駛”，選項(xiàng)D意為“自動駕駛汽車的優(yōu)缺點(diǎn)”，本篇文章文體是社會新聞類，此類文體往往在開篇拋出新聞事件，同時(shí)也是全文的核心內(nèi)容，因此答案C正確。9.資料：歐洲的經(jīng)濟(jì)學(xué)家Mr.T首先跟你談了歐洲的一些優(yōu)勢，以及一些好的企業(yè)。請根據(jù)下列資料回答問題Thebest-sellingsportsdrink,Zumo,isproducedbyZumospa,afoodanddrinkscompanybasedinValencia,Spain.Inthelastfinancialyear,Zumocontributed30millionEurostoZumospa’sannualsalesrevenue,accountingforofthecompany’stotalturnover.Itis,infact,Zumospa’scashcow,generatingmorerevenuethananyotherofitsproducts.Atpresent,ZumoissoldonlyinEurope.However,thesportsdrinkmarketisthemostrapidlygrowingsegmentoftheworldbeveragemarket.ZumospaisnowlookingoutsideSpainformarketsandwouldliketomakeZumoaglobalbrand.Zumospaneedstorepositionitfortheglobalmarket.InitialresearchsuggeststhatZumoisperceivedasaSpanishdrinkanditscloseidentificationwithSpainmaynotbesuitablewhendevelopingaglobalbrand.WhatisZumo?（）A、ItisaSpanishfood.B、Itisasoftdrink.C、Itisasportsdrink.D、Itisafoodanddrinkscompany.答案：C解析：本題考查的是細(xì)節(jié)理解?！娟P(guān)鍵詞】Zumo【主題句】第1自然段Thebest-sellingsportsdrink,Zumo,isproducedbyZumospaafoodanddrinkscompanybasedinValencia,Spain.“最暢銷的運(yùn)動飲料Zumo是由Zumospa，一家位于西班牙巴倫西亞的食品和飲料公司生產(chǎn)的?！北绢}的問題是“Zumo是什么？”。選項(xiàng)A意為“一種西班牙食物”；選項(xiàng)B意為“一種不含酒精的飲料”；選項(xiàng)C意為“一種運(yùn)動飲料”；選項(xiàng)D意為“是一個(gè)食物和飲料公司”。根據(jù)題目中關(guān)鍵詞找到主題句，結(jié)合選項(xiàng)故選C。10.按風(fēng)險(xiǎn)產(chǎn)生環(huán)境劃分，商業(yè)銀行風(fēng)險(xiǎn)有（）。A、靜態(tài)風(fēng)險(xiǎn)和動態(tài)風(fēng)險(xiǎn)B、利率風(fēng)險(xiǎn)和匯率風(fēng)險(xiǎn)C、投資風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)D、信用風(fēng)險(xiǎn)和市場風(fēng)險(xiǎn)答案：A解析：商業(yè)銀行風(fēng)險(xiǎn)的分類:①按風(fēng)險(xiǎn)產(chǎn)生環(huán)境劃分為靜態(tài)風(fēng)險(xiǎn)和動態(tài)風(fēng)險(xiǎn)；②按風(fēng)險(xiǎn)產(chǎn)生原因劃分為信用風(fēng)險(xiǎn)、流動性風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)、匯率風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、國家風(fēng)險(xiǎn)、操作風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)；③按“巴塞爾新資本協(xié)議”劃分為信用風(fēng)險(xiǎn)、市場風(fēng)險(xiǎn)和操作風(fēng)險(xiǎn)。11.企業(yè)支付的產(chǎn)品廣告費(fèi)，應(yīng)通過（）科目核算。A、主營業(yè)務(wù)成本B、營業(yè)稅金及附加C、管理費(fèi)用D、銷售費(fèi)用答案：D解析：在最新的會計(jì)準(zhǔn)則(2006)里，在損益類科目里沒有設(shè)營業(yè)費(fèi)用這個(gè)科目．而是設(shè)了6601銷售費(fèi)用。6601這個(gè)科目核算企業(yè)銷售商品和材料、提供勞務(wù)的過程中發(fā)生的各種費(fèi)用，包括保險(xiǎn)費(fèi)、包裝費(fèi)、展覽費(fèi)和廣告費(fèi)、商品維修費(fèi)、預(yù)計(jì)產(chǎn)品質(zhì)量保證損失、運(yùn)輸費(fèi)、裝卸費(fèi)等以及為銷售本企業(yè)商品而專設(shè)的銷售機(jī)構(gòu)(含銷售網(wǎng)點(diǎn)、售后服務(wù)網(wǎng)點(diǎn)等)的職工薪酬、業(yè)務(wù)費(fèi)、折舊費(fèi)等經(jīng)營費(fèi)用。產(chǎn)品廣告費(fèi)用就是上述所講的公司在提供勞務(wù)的過程中發(fā)生的廣告費(fèi)，故應(yīng)在此科目核算，答案為D12.下列指數(shù)中屬于數(shù)量指標(biāo)指數(shù)的是（）。A、物價(jià)指數(shù)B、平均工資指數(shù)C、銷售量指數(shù)D、單位成本指數(shù)答案：C13.OPECholdsmeetingsfrequentlysoastoregulatetheoutputof______oil.A、crudeB、originalC、firstD、primary答案：A解析：本題考查近義詞辨析。題目意為“歐佩克（石油輸出國組織）經(jīng)常召開會議，以調(diào)節(jié)原油產(chǎn)量?！盇選項(xiàng)“天然的，未加工的”，B選項(xiàng)“原始的，最初的”，C選項(xiàng)“第一的，最早的”，D選項(xiàng)“初級的，基本的”。crudeoil，原油，選擇A。14.直覺思維是指行為步驟和思維過程不明確、不清晰，對某些現(xiàn)象或者問題直接地、迅速地作出某些猜想、假設(shè)或判斷的思維。下列選項(xiàng)屬于典型的直覺思維的是（）。A、公安刑警根據(jù)收集到的證據(jù)，對案件進(jìn)行分析B、軍事指揮員根據(jù)偵察兵的情報(bào)材料作出軍事決策C、根據(jù)所學(xué)過的知識解答考試時(shí)的難題D、醫(yī)生根據(jù)病人的口述材料，迅速地做出疾病的診斷答案：D解析：直覺思維這一定義的關(guān)鍵信息是“行為步驟和思維過程不明確、不清晰”。選項(xiàng)ABC均是通過明確、清晰的證據(jù)、材料及所學(xué)知識進(jìn)行的分析、決策及解答。D項(xiàng)中的醫(yī)生僅憑病人的口述材料對疾病做出診斷的行為步驟和思維過程不明確、不清晰，符合題干陳述。15.Microsoft的IE是一種（）。A、網(wǎng)上的搜索軟件B、電子郵件發(fā)送程序C、網(wǎng)上傳輸協(xié)議D、網(wǎng)上瀏覽器答案：D解析：IE全稱是InternetExplorer,是目前使用最廣泛的網(wǎng)頁瀏覽器。16.資料：Abovethelinepromotionusesmassmediasuchasthepress,radio,television,cinemaorpostersites.Thistypeofpromotionisusuallypaidfor.Eachofthepossiblemediamethodscanbeusedtotargetaudiencesindifferentmarketsegment.Therearebothstrengthsanddrawbackstotheseformsofmedia:UNISONembarkedonawaveoftelevision,internetandnewspaperadvertsforthemillionvoicescampaign.Theywantedthatthevitalservicesprovidedbypublicsectorworkerscoulddisappearifthefundingcutssentahead.Theadvertsfeaturedalotofvitalpublicservicejobsfadingoutofsightandfeaturedthetagline.Don'twaituntilthey'regonetodefendthem.Apowerfulcampaignfilmwasalsoreleasedthatillustratedhowlocalcommunitieswouldbeaffectedbycuts.AversionofthisfilmaimedatrecruitingmemberstoUNISONwasshownontelevisionusingDRTV.Theonlineandnewspaperadvertslinkedbacktothecampaignwebsitewherepeoplecanregistertheirsupportandaddacomment.___arementionedinthepassageaspartsofmassmedia.A、thepress,radioandtelevision.B、thepress,radio,internet,television,cinemaandpostsites.C、thepress,radio,internetD、thepress,radio,television,cinemaandpostersites.答案：D解析：本題考查的是細(xì)節(jié)理解。【關(guān)鍵詞】mentioned;aspartsofmassmedia【主題句】第1自然段Abovethelinepromotionusesmassmediasuchasthepress,radio,television,cinemaorpostersites.上文的線上推廣使用大眾媒體，如新聞、廣播、電視、電影或海報(bào)網(wǎng)站。本題的問題是“在這篇文章中被提到作為大眾媒體的一部分的是什么？”。根據(jù)主題句可知，大眾媒體包括新聞、廣播、電視、電影或海報(bào)網(wǎng)站，故選D。17.下列各項(xiàng)中，不符合填制原始憑證要求的是（）。A、一式幾聯(lián)的原始憑證,必須注明各聯(lián)的用途B、不得使用未經(jīng)國務(wù)院公布的簡化字C、填寫阿拉伯金額數(shù)字時(shí)，有角無分的，分位應(yīng)用“一”表示D、原始憑證不得涂改、刮擦、挖補(bǔ)答案：C解析：在填寫原始憑證時(shí)，所有以元為單位的阿拉伯?dāng)?shù)字，除表示單價(jià)等情況外，一律寫到角分，無角分的，角位和分位應(yīng)寫“00”或符號“一”，有角無分的，分位應(yīng)寫“0”，不得用符號一表示。故C選項(xiàng)說法錯誤。ABD選項(xiàng)所述均符合填制原始憑證的基本要求。18.Thelatestresearchindicatesthatstress，asan______todealwithit，isadirectcontributortoheartdisease.A、inabilityB、illegalnessC、unconsciousnessD、unwillingness答案：A解析：選項(xiàng)A意為“無能”；選項(xiàng)B意為“非法”；選項(xiàng)C意為“無意識”；選項(xiàng)D意為“不情愿”。根據(jù)題干，題目意為“最新的研究表明壓力，難以駕馭，是導(dǎo)致心臟病的直接原因?！?，inabilitytodealwithit意為“無能為力”，選項(xiàng)A符合題意。19.理性經(jīng)濟(jì)人假設(shè)西方經(jīng)濟(jì)學(xué)理論的邏輯基礎(chǔ)，這一理論假設(shè)的核心是認(rèn)為人（）。A、追求經(jīng)濟(jì)利益最大化B、追求自我利益的最大化C、沒有利他心D、追求經(jīng)濟(jì)利益和社會利益的最大化答案：B20.相對剩余價(jià)值的獲得是（）。A、個(gè)別企業(yè)提高勞動生產(chǎn)率的結(jié)果B、一個(gè)生產(chǎn)部門提高勞動生產(chǎn)率的結(jié)果C、企業(yè)勞動生產(chǎn)率高于部門平均勞動生產(chǎn)率的結(jié)果D、整個(gè)社會勞動生產(chǎn)率提高的結(jié)果答案：D解析：利用在總的工作日長度不變的前提下，縮短必要勞動時(shí)間，從而相對延長剩余勞動時(shí)間來生產(chǎn)剩余價(jià)值的方法生產(chǎn)出來的剩余價(jià)值，就是相對剩余價(jià)值。C項(xiàng)是獲得超額剩余價(jià)值的前提；A、B項(xiàng)是獲得相對剩余價(jià)值所經(jīng)歷過程中的兩個(gè)環(huán)節(jié)，但還不是必備條件。21.目前網(wǎng)絡(luò)傳輸介質(zhì)中傳輸速率最高的是（）。A、雙絞線B、同軸電纜C、光纜D、電話線答案：C解析：網(wǎng)絡(luò)傳輸介質(zhì)中傳輸速率由高到低分別為：光纜、同軸電纜、雙絞線。答案選C22.Thestudentsexpectedthere______morereviewingclassesbeforethefinalexam.A、beingB、havebeenC、isD、tobe答案：D解析：題目意為“學(xué)生們期望在期末考試前能有更多的復(fù)習(xí)課。”A和C選項(xiàng)是把expect后面當(dāng)賓語從句來看的。但是C選項(xiàng)的is應(yīng)該用are替換，因?yàn)楹竺媸莄lasses復(fù)數(shù)。B選項(xiàng)的完成時(shí)態(tài)則不符合句子邏輯。不可能期望“已經(jīng)”更多的復(fù)習(xí)課。A和D選項(xiàng)則是therebe結(jié)構(gòu)的2種非謂語動詞形式，是把expect后面的內(nèi)容當(dāng)expect的賓語看。是用therebeing還是theretobe就需要看前面的動詞一般是接不定式還是接動名詞。一般用不定式作賓語的動詞多與theretobe搭配。一般用動名詞作賓語的動詞則用therebeing來做賓語。而句子里給出的詞expect，應(yīng)該是接不定式。23.Childrenenterschoolattheageofsix,___?A、dothechildrenB、don'ttheyC、don'tthechildrenD、aren'tthey答案：B解析：本題考察附加問句，其基本規(guī)則是：附加在直述句的后面，動詞與直述句相同，肯定、否定和前面的直述句相反。題目意為“兒童六歲上學(xué)，不是嗎？”直述句是肯定是，使用實(shí)意動詞。附加問句應(yīng)為否定，使用do，they指代前面的children。。24.直立的竹竿在正午時(shí)影子最長的那一天是北半球的（）。A、冬至B、夏至C、春分D、秋分答案：A解析：冬至，太陽直射南回歸線，北半球離太陽最遠(yuǎn)．所以影子最長。25.下列能夠依次展示美國、英國、法國和日本影響力的文化符號是（）。A、感恩節(jié)、巨石陣、盧浮宮、浮世繪B、硅谷、哈佛大學(xué)、白金漢宮、東照宮C、爵士樂、金色大廳、圣女貞德、新干線D、勞斯萊斯、芭比娃娃、巴爾扎克、桂離宮答案：A解析：感恩節(jié)是美國人獨(dú)創(chuàng)的一個(gè)節(jié)日，感恩節(jié)的由來要一直追溯到美國歷史的發(fā)端。巨石陣位于英格蘭，建于公元前2300年左右。盧浮宮始建于13世紀(jì)，是當(dāng)時(shí)法國王室的城堡，今天盧浮宮已經(jīng)成為世界著名的藝術(shù)博物館。浮世繪是興起于日本德川時(shí)代的版畫、風(fēng)俗畫。由此可知，能夠依次展示美國、英國、法國和日本影響力的文化符號是A項(xiàng)：感恩節(jié)、巨石陣、盧浮宮、浮士繪。所以，正確選項(xiàng)是A。26.主要用于收集處于某一時(shí)點(diǎn)狀態(tài)上的社會經(jīng)濟(jì)現(xiàn)象的基本全貌，為國家制定有關(guān)政策提供依據(jù)的統(tǒng)計(jì)調(diào)查方式是（）。A普查B抽樣調(diào)査C統(tǒng)計(jì)報(bào)表D典型調(diào)查A、AB、BC、CD、D答案：A解析：普查是全面性調(diào)查，而且一般需要規(guī)定統(tǒng)一的標(biāo)準(zhǔn)時(shí)間。抽樣調(diào)查是總體中抽取樣本進(jìn)行調(diào)查。統(tǒng)計(jì)報(bào)表是按照國家有關(guān)法規(guī)的規(guī)定，自上而下地統(tǒng)一布置、自下而上地提供基本統(tǒng)計(jì)數(shù)據(jù)的一種調(diào)查方式。典型調(diào)查是根據(jù)調(diào)查目的和要求，在對調(diào)查對象進(jìn)行初步分析的基礎(chǔ)上，有意識地選取少數(shù)具有代表性的典型單位進(jìn)行深入細(xì)致的調(diào)查研究，借以認(rèn)識同類亊物的發(fā)展變化規(guī)律及本質(zhì)的一種非全面調(diào)查。對于某一時(shí)點(diǎn)上社會經(jīng)濟(jì)現(xiàn)象的全貌的調(diào)查屬于普查。27.___mightbeexpected,theresponsetothequestionwasverymixed.A、ItB、AsC、ThatD、What答案：B解析：本題主要考查定語從句，全句意為“正如所預(yù)料的那樣，對這個(gè)問題的回答各式各樣?！笨键c(diǎn)定語從句28.我國股票價(jià)格指數(shù)采用的計(jì)算方法是（）。A、平均指數(shù)B、綜合指數(shù)C、固定權(quán)數(shù)平均指數(shù)D、實(shí)際權(quán)數(shù)平均指數(shù)答案：B29.資料：TheOakviewCafe12TorpointHill,Aylesbury.Buckinghamshire.HP217SR01632399196www.aokviewcafc.co.ukTheOakviewCafeproudlypresentsGordonMacaulayinasoloconcertat7p.m.on10September.Mr.Macaulayisknownforhispoeticsongsandfluidguitarplaying.LaurenTigheofTheAylesburyRecordwrites,"GordonMacaulayhasoneofthemostmelodiousvoicesIhaveeverheard."Don'tmissthisrareopportunitytohearhimintheintimatesettingoftheOakviewCafe.Ouraward-winningchef,LucasBrizard,willprepareaselectionofuniquedishes,butourregularmenuitemswillalsobeavailableonthedayoftheshow.Spaceislimited-purchaseyourticketsnowbyphoneoratthecafeduringnormalbusinesshours.Formoreinformationaboutusandafulllistingofourdishesfortheevent,pleasevisitourWebsite.Whatdoesthenoticeencouragereaderstodoonline?A、Purchaseticketsforanevent.B、Viewafulldinnermenu.C、Listentosamplesofmusic.D、Readreviewsofaperformance.答案：B解析：本題考查的是細(xì)節(jié)理解。【關(guān)鍵詞】readerstodo;encourage;online【主題句】Spaceislimited-purchaseyourticketsnowbyphoneoratthecafeduringnormalbusinesshours.Formoreinformationaboutusandafulllistingofourdishesfortheevent,pleasevisitourWebsite.空間有限-現(xiàn)在通過電話或正常工作時(shí)間在咖啡廳購買門票。欲了解更多有關(guān)我們的信息以及我們的活動列表，請?jiān)L問我們的網(wǎng)站。本題的問題是“通知鼓勵讀者在線做什么？”。選項(xiàng)A意為“購買活動的門票”；選項(xiàng)B意為“查看完整的晚餐菜單”；選項(xiàng)C意為“聽音樂樣品”；選項(xiàng)D意為“閱讀表演的評論”。根據(jù)主題句可知，訂票方式是電話或者到店購買，因此選項(xiàng)A錯誤；選項(xiàng)C和D文章均未提及。鼓勵讀者查看完整的晚餐菜單，故選B。30.我國金融機(jī)構(gòu)的雛形始于（）。A、唐代B、宋代C、明代D、清代答案：A解析：我國金融機(jī)構(gòu)的雛形始于唐代，到了明末清初，以“票號”、“錢莊”為代表的早期金融業(yè)已十分發(fā)達(dá)。31.資料：Dreamisastorythatapersonwatchesoreventakespartinduringsleep.Dreameventsareimaginary,buttheyarerelatedtorealexperiencesandneedsinthedreamer'slife.Theyseemrealwhiletheyaretakingplace.Somedreamsarepleasant,othersareannoying,andstillothersarefrightening.Everyonedreams,butsomepersonsneverrecalldreaming.Othersrememberonlyalittleaboutadreamtheyhadjustbeforeawakeningandnothingaboutearlierdreams.Noonerecallsallhisdreams.Dreamsinvolvelittlelogicalthought.Inmostdreams,thedreamercannotcontrolwhathappenstohim.Thestorymaybeconfusing,andthingshappenthatwouldnothappeninreallife.Peopleseeinmostdreams,buttheymayalsohear,smell,touch,andtasteintheirdreams.Mostdreamsoccurincolor.Butpersonswhohavebeenblindsincebirthdonotseeatallindreams.Dreamsareaproductofthesleeper'smind.Theyincludeeventsandfeelingsthathehasexperienced.Mostdreamsarerelatedtoeventsofthedaybeforethedreamandstrongwishesofthedreamer.Manyminorincidentsofthehoursbeforesleepappearindreams.Deepwishesorfears-especiallythoseheldsincechildhood-oftenappearindream.andmanydreamsfulfilsuchwishes.Eventsinthesleeper'ssurrounding-aloudnoise,forexample,maybecomepartofadream,buttheydonotcausedreams.Somedreamsinvolvedeepfeelingthatapersonmayrealizehehas.Psychiatristsoftenusematerialfromapatient’sdreamstohelpthepersonunderstandhimselfbetter.Dreamingmayhelpmaintaingoodlearningability,memory,andemotionaladjustment.Peoplewhogetplentyofsleep-butareawakenedeachtimetheybegintodream-becomeanxiousandrestless.Thispassagesuggeststhatpsychiatristsare______.A、helpthepersonunderstandhimselfbetterB、studyingthebenefitsofdreamsC、tryingtomakethesleeperdreamlogicallyD、tryingtohelpthedreamerrecallhisearlierdreams答案：A解析：本題考查細(xì)節(jié)理解?！娟P(guān)鍵詞】arepsychiatrists【主題句】倒數(shù)第二自然段Somedreamsinvolvedeepfeelingthatapersonmayrealizehehas.有些夢想涉及一個(gè)人可能會意識到自己擁有的深刻感覺。Psychiatristsoftenusematerialfromapatient’sdreamstohelpthepersonunderstandhimselfbetter.精神科醫(yī)生經(jīng)常使用病人夢中的材料來幫助人們更好地了解自己。本題文的是“這篇文章建議，精神病醫(yī)生是_________________?！边x項(xiàng)A意為“幫助人們更好地理解自己?！保贿x項(xiàng)B意為“研究夢的好處。”；選項(xiàng)C意為“努力使睡眠者合乎邏輯地做夢?！?；選項(xiàng)D意為“試圖幫助做夢者回憶起他之前的夢?！苯Y(jié)合主題句，故選A。32.Themobilityofcellphonesmeansyoucanbeanywhereandhavethe____orshouldIsaytheconvenience,ofaphone.A、mustB、accompanimentC、conclusionD、necessity答案：D解析：本題考查詞語意思。題目意為“手機(jī)的移動性意味著你可以在任何地方，并且具有必要性，或者我應(yīng)該說，手機(jī)的方便性。”A項(xiàng)意為“絕對必要的事物”。B項(xiàng)意為“伴奏、伴隨物”。C項(xiàng)意為“結(jié)論、論斷”。D項(xiàng)意為“必需品，必要”。因此選D項(xiàng)，有必要。33.計(jì)算機(jī)內(nèi)部采用的數(shù)制是（）。A、二進(jìn)制B、十六進(jìn)制C、十進(jìn)制D、八進(jìn)制答案：A解析：計(jì)算機(jī)內(nèi)部采用二進(jìn)制進(jìn)行運(yùn)算和存儲。34.利率市場化是市場主體自行決定利率的過程，任何單一市場主體都不能單方面決定利率，那么，在這種制度下，利率的變動將（）。A、隨市場資金供求狀況而變化B、隨中央銀行的基準(zhǔn)利率變化而變化C、隨市場貨幣流動性大小而變化D、隨貨幣的匯率變動而變化答案：A解析：利率市場化是指金融機(jī)構(gòu)在貨幣市場經(jīng)營融資的利率水平．是由市場供求來決定的，故選A。35.同城票據(jù)交換中，提人行提回借方票據(jù)時(shí)，應(yīng)貸記（）。A、待清算票據(jù)款項(xiàng)B、存放中央銀行款項(xiàng)C、活期存款D、其他應(yīng)收款答案：A解析：同城票據(jù)交換中，提入行提回借方票據(jù)時(shí)，應(yīng)貸記“待清算票據(jù)款項(xiàng)”。36.泰戈?duì)柅@得諾貝爾文學(xué)獎的時(shí)間是（）。A、1923年B、1913年C、1915年D、1918年答案：B解析：1913年，泰戈?duì)柅@得諾貝爾文學(xué)獎，是首位獲得諾貝爾文學(xué)獎的印度人。37.凱恩斯把貨幣供應(yīng)量的增加并未帶來利率的相應(yīng)降低，而只是引起人們手持現(xiàn)金增加的現(xiàn)象稱為（）。A、現(xiàn)金偏好B、貨幣幻覺C、流動性陷阱D、流動性過剩答案：C解析：凱恩斯把貨幣供應(yīng)量的增加并未帶來利率的相應(yīng)降低，而只是引起人們手持現(xiàn)金增加的現(xiàn)象稱為“流動性陷阱”。38.TheWorldBanksaysalargeproportionofthepoorhaveno________tobanks.A、entryB、pathC、roadD、access答案：D解析：本題考察詞義辨析，題目意為“世界銀行稱有很大一部分窮人沒能使用銀行。”A選項(xiàng)意為“進(jìn)入，入口”，B選項(xiàng)意為“道路，小路”，C選項(xiàng)意為“公路，馬路”，D選項(xiàng)意為“進(jìn)入，通路”。固定搭配have（no）accessto（不可）使用，接近。39.資料：TheincreasingamountofpersonalinformationthatcanbecollectedbycomputerprogramsthattrackhowpeopleuseFacebookhasbeenrevealedbyanextensiveacademicstudy.SuchprogramscanshowundisclosedprivateinformationsuchasFacebookusers'sexuality,drug-usehabitsandevenwhethertheirparentsseparatedwhentheywereyoung,accordingtothestudybytheUniversityofCambridgeacademics.Inoneofthebiggeststudiesofitskindscientistsfromtheuniversity’steamandaMicrosoft-fundedresearchcenteranalyzeddatafrom58,000Facebookuserstopredicttraitsandotherinformationthatwerenotprovidedintheirprofiles.Thealgorithmswere88percentaccurateinpredictingmalesexualorientation,95percentforraceand80percentforreligion.Andpoliticalleanings,personalitytypesandemotionalstabilitywerealsopredictedwithaccuracyrangingfrom62-75percent.Thestudyhighlightsgrowingconcernsaboutsocialnetworksandhowdatatrailscanbeminedforsensitiveinformationevenwhenpeopleattempttokeepinformationaboutthemselvesprivate：Lessthan5percentofuserswereconnectedwithexplicitlygaygroups.MichalKosinksi，oneofthereport’sauthorstoldtheFinancialTimesthattheuniversity’stechniquescouldeasilybereplicatedbycompaniestointerpersonalattributesapersondidnotwishtosharesuchassexualorientationorpoliticalviews:”Weusedverysimpleandgenericmethods:Marketingcompaniesandinternetcompaniescouldspendmuchmoretimeandresourcesandhencegetmuchhigheraccuracythanwedid.Thereportalsorevealedsomeunexpectedcorrelationssuchaspeoplewholiked‘curlyfries’havinghigherIQswhilethoseWholikeFacebook’s“SlidingonFloorsWithYourSocksOn”pagewereunlikelytousedrugs.Whatisthemainpointofthispassage?A、TheefficiencyofcomputerprogramsindataanalysisB、TheresultofastudycanbepredictablebycomputersC、UsefulnessofsomepersonalinformationinmarketingD、PersonalInformationcouldbecollectedandanalyzedonline答案：D解析：本題考查的是主旨大意【關(guān)鍵詞】mainpoint【主題句】TheincreasingamountofpersonalinformationthatcanbecollectedbycomputerprogramsthattrackhowpeopleuseFacebookhasbeenrevealedbyanextensiveacademicstudy.根據(jù)一份廣泛學(xué)術(shù)研究揭露，電腦程序通過研究人們?nèi)绾问褂媚槙姆绞絹硎占絹碓蕉嗟膫€(gè)人信息。題目意為“全文的主要觀點(diǎn)是什么？”選項(xiàng)A意為“電腦程序在數(shù)據(jù)分析方面的效率”，選項(xiàng)B意為“研究結(jié)果可以被電腦預(yù)測”，選項(xiàng)C意為“市場中一些個(gè)人信息的用處”，選項(xiàng)D意為“個(gè)人信息可以在網(wǎng)上被搜集和分析”，文章主要寫的是對臉書搜集和分析用戶個(gè)人信息的研究，以及一些人對其的觀點(diǎn)和評價(jià)，40.資料：Whenaconsumerfindsthatanitemsheorheboughtisfaultyorinsomeotherwaydoesnotliveuptothemanufacturer'sclaims，thefirststepistopresentthewarranty，oranyotherrecordswhichmighthelp.atthestoreofpurchase.Inmostcases，thisactionwillproduceresults.However，ifitdoesnot，therearevariousmeanstheconsumermayusetogainsatisfactionAsimpleandcommonmethodusedbymanyconsumersistocomplaindirectlytothestoremanager.Ingeneral，the“higherup”hisorhercomplaint，thefasterheorshecanexpectittobesettled.Insuchacase，itisusuallysettledintheconsumer'sfavor，assumingheorshehasajustclaim.Consumersshouldcomplaininpersonwheneverpossible，butiftheycannotgettotheplaceofpurchase，itisacceptabletophoneorwritethecomplaintinaletter.Complainingisusuallymosteffectivewhenitisdonepolitelybutfirmly，andespeciallywhentheconsumercandemonstratewhatiswrongwiththeiteminquestionIfthiscannotbedone，theconsumerwillsucceedbestbypresentingspecificinformationastowhatiswrong.ratherthanbymakinggeneralstatements.Forexample，“Theleftspeakerdoesnotworkatallandthesoundcomingoutoftherightoneisunclear”isbetterthan“Thisstereodoesnotwork”Thestoremanagermayadvicetheconsumertowritetothemanufacturer.Ifso，theconsumershoulddothis，statingthecomplaintaspolitelyandfirmlyaspossible.Ifapolitecomplaintdoesnotachievethedesiredresult，theconsumercangotoastepfurther.Sheorhecanthreatentotakethesellertocourtorreportthesellertoaprivateorpublicorganizationresponsibleforprotectingconsumer'srights.Whydoestheauthormentiontheexampleofstereoinparagraph3?A、Toillustratethatitwillbebetterifthecustomerstatesthespecificproblem.B、Toshowthatthestereoisreallynotworking.C、Tocomplainaboutthestereo.D、Tostressthatsomethingiswrongwiththeleftspeakerandthesound.答案：A解析：本題的問題是“為什么作者在第3段提到立體音響的例子？”。A選項(xiàng)“說明如果客戶陳述具體問題會更好”；B選項(xiàng)“表明立體聲真的不起作用”；C選項(xiàng)“抱怨立體聲”；D選項(xiàng)“強(qiáng)調(diào)左揚(yáng)聲器和聲音有問題”。根據(jù)主題句可知，立體音響的例子是為了說明如果客戶陳述特定的問題會更好，故選A。41.在（）計(jì)量屬性下，資產(chǎn)按照其正常對外銷售所能收到現(xiàn)金或者現(xiàn)金等價(jià)物的金額扣減該資產(chǎn)至完工時(shí)估計(jì)將要發(fā)生的成本、估計(jì)的銷售費(fèi)用以及相關(guān)稅金后的金額計(jì)量。A、歷史成本B、公允價(jià)值C、可變現(xiàn)凈值D、現(xiàn)值答案：C解析：在可變現(xiàn)凈值計(jì)量屬性下，資產(chǎn)按照其正常對外銷售所能收到現(xiàn)金或者現(xiàn)金等價(jià)物的金額扣減該資產(chǎn)至完工時(shí)估計(jì)將要發(fā)生的成本、估計(jì)的銷售費(fèi)用以及相關(guān)稅金后的金額計(jì)量。42.資料：It’seasytotracetheevolutionoftheautomobile.Atmost，