第一篇：電大英語1歷屆試題

試卷代號: 2205 中央廣播電視大學2009-2010學年度 A.Apart from

B.In spite of

C.Although A.any way B.even though C.anyway

14.I want---------to help me with my homework.A.somebody B.anybody.C.something 15.My mum helped me to-----------ready for my trip to America.A.make B.put C.get

16.Jim----------every week, but he does not now.A.used to swim B.swam C.was swimming 17.They were late--------they had to drive fast.A.because B.so C.until 18.While I---------to the supermarket by bus, I------an old friend.A.was going, met B.went, met.C.was going, was meeting.19.If you _ time, will you send the letter for me, please? A.have B.are having C.have had 20.I've always enjoyed _ football.A.to play B.playing C.play 21.I was---------my---------to school when I saw him.A.on, time B.in, way C.on, way 22.The boss told all the employees---------late for meetings.A.not be B.not to beC.be not 23.-I'm thinking of going away for the weekend.-----------go to Beidaihe? You can swim in the sea there.A.How about B.Why don't youC.You should 24.At night the road outside my bedroom was very noisy and I was---------all night.A.kept waking B.keeping awakeC.kept awake 25.When I was by myself, I felt-----------A.alone B.onlyC.lonely

a job for Jean Jenkins, the actress, whosegarden is very big.If she is happy with their work, it will be a very good thing for thereputation of the company.36.Polly answers phone calls and checks emails.A.Right B.Wrong 37.Polly is working on the tax return now.A.Right B.Wrong 38.Karen and Robert have always been careful about accounts.A.Right B.Wrong 39.Only Karen and Robert visit customers' houses.A.Right B.Wrong 40.“Green Fingers” will get a large sum of money from the work for the actress.A.Right B.Wrong 14．The young girl————————fluent French． A．says B．speaksC．talks 15～went shoppin9——I needed a new pair of shoes． A．although B．because C．SO 16·I have no idea who stole his wallet．It——anyone．

A．could have been B．should have been C．must have been 17．——stole my purse when l was on the train． A．Anyone B SomeoneC．Something 18·The computer doesn’t work．You should get it A·to repair B．repairing C repaired

19·A-Which of these newspapers have you read? B：I，we read——them．

A．both B．both of C．any of 20·I can’t arrive before 6．00．I’11 try to be there 6．30． A．until B．tillC by

21·——a problem with the laptop yesterday，but it wasn't very serious． A．It was B．There wasC．There iS 22．I——smoke before，but I do nOW．

A．didn’t use to B．used t0 C．am used to 23．It was raining and we went h；)me． ． A．that B．becauseC．SO

24．Kunming is————————the southwest of China． A．on B．in． C．to 25．She is very patient the children．She never shouts at them． A．in B．with C on 卷代號：2205 中央廣播電視大學2008--2009學年度 20．These shopping bags are——．Do you like them? A．ours B．our C．my 21．Beijing is l200 kilometres——————Shanghai． A．of B．to C．from 22．I————————一a flat if l won the lottery．

A．would buy B．will buv C．buy 23．——the rain，they went to work as usual． A．Although B．In spite of C．While 24·I have no idea who stole his wallet．It——anyone．

A·must have been B．should have been C．could have been 25．I haven’t seen such an interesting film ．

A·for a long time B．a long time ago C．since a long time

的字母符號。

6．I---------table tennis quite well，but I haven’t had time to play since the New Year． A．will play B．play C．have played 7．She----------answer my phone call yesterday．

A．doesn’t B．didn’t C．wasn’t 8．He is a good friend of————————． A．ours B．our C．our’S

9．They named the island——————its discoverer． A．in B．to C．after

10．A：Thank you for lending me your dictionary． B：You’re welcome．But could you——to me tomorrow? A．give it back B．give back it C．get back 11．Tomorrow is my mother’S birthday．I want to buy——for her． A．anything special B．something special C．special something 12．It’S a long way to get there．This is——we started SO early． A．what B．how C．why 13．---------!That fire is dangerous． A．To stop B．Stopping C．Stop

14．I love travelling．I——most places in the world． A．have gone to B．have been to C．went to 15．If I----------you，1 would buy a house at the seaside．

A．were B．was C．am 16．A：I haven’t eaten all day． B：You be very hungry,．

A．should B．must C．have to 17．I，in going to——a flat near the company l’m working at． A．hire B．borrow C·rent

18．----------of the boys came to the party．They were ill． A．Either B．All C．Neither

19．1’m going to have the washing machine——． A．to repair B．repaired C．repair 20．Ann didn i t buy—————for herself． A．something B．nothing C．anything

21．Have you asked John——————tickets to Beijing? A．for B．to C．in 22．I--------jogging every morning in the park．

A．go B．do C．play 23．That’S a——perfect picture!A．very B．much C．really

24．I’ve been in London——last Friday．

A．since B．for C．till 25．David’S computer——yesterday．

A．steals B．stole C．was stolen

41—45題：英譯漢。將下列英文句子翻譯成中文，并將答案寫在答題紙上。(共計l5分·每題3分)41．He got on well with his sister． 他和他的姐／妹相處得很好。

42．He used to play basketball every Sunday． 他以前每個星期天都打籃球。

43．She would buy a large house if she won the lottery． 如果中了彩票，她會去買一個大房子。

44．That box is too heavy for her to carry home． 那個盒子太重了，她抬不回家。

45．One of the biggest sporting events in the world is the Oly。mpic Games． 世界上最大的體育賽事之一就是奧運會。

第二篇：歷屆電大考試英語作文匯總

一、利用所給提示寫一篇短文，介紹你自己。作文題目：Talking About Myself Example My name is Holly.I’m thirty-seven years old.I’m from Beijing.I’m a math teacher in a primary school.My school is far away from my home, so I usually drive to work.There are three people in my family.They are my wife, my daughter and I.My wife is a doctor in a big hospital and my daughter is a ten-year-old pupil.In my spare time, I like reading book, watching TV, playing table tennis and so on.I used to go fishing in the weekends, but I don’t now because I have to attend class in the TV University.二、利用所給提示寫一篇短文，描述你的家庭和它對你的影響 used to be a senior engineer would work in a factory is very serious about everything pay attention to the details take after have influence upon looks like 作文題目：Example My Family There are five persons in my family: My parents, my wife, my daughter and I.My father used to be a senior engineer.His responsibility was designing new machines.My mother would work in a factory.They are retired now.My father is very serious about everything in life and pays attention to the details.My mother is patient and hardworking.I take after my parents.They have influence upon me to make me a good teacher.My wife is a nurse and she is very busy everyday.My daughter is a pupil.She is pretty and lovely and looks like her mother.三、利用所給提示寫一篇短文，你的家庭生活

Describing your daily routines in the morning, evening and so on.pick up my daughter(接女兒)do some grocery shopping.（做家務）be good at cooking（擅長做飯）current affairs（時事）作文題目：My Family LifeExample Like most ordinary Chinese families, my family life is busy and meaningful.My family members often get up at about six o’clock in the mornings.My wife deals with my little kid’s chores while I’m cooking the breakfast.I drive my daughter to her school then to my work.My wife takes subway to her hospital.Around 4:30 p.m., I pick up my daughter and do some grocery shopping.My wife is good at cooking.So when we arrive home, a delicious meal is waiting for us.During the eating, we chat the interesting things in the daytime and discuss the current affairs.We go to bed at 10 p.m.四、利用所給提示寫一篇短文，說明你生活中的變化。

There have been many changes in my life（生活發生了許多變化）be better off（生活狀況更好）preserved pickles（咸菜）

cramped and gloomy room to a big and bright flat（從狹窄陰暗的房間搬到大而明亮的單元房）

getting around(出行)作文題目：Changes in My Life Example There have been many changes in my life.With the development of the economy, my life is better off.For the clothing, I have spare money to buy sorts of pretty clothes.But in the past, there were fewer clothes in my wardrobe.For the food, I usually had traditional Chinese food for every meal, rice, noodles or streamed ban with one or two light dishes even preserved pickles.Nowadays, I can afford any delicious food, including western foods.For the housing, I have moved from a cramped and gloomy room to a big and bright flat.For the getting around, I rode an old bike on my way to work a year ago.At present, I drive my private car to travel.I believe my life will be better and better in the future.六、利用所給提示寫一篇短文，說明你理想的工作 in great demand（很大需求）a good eye for detail（細致縝密）a sharp mind（思想敏銳）an excellent memory（記憶力強）

like taking responsibility（喜歡承擔責任）be planning to（計劃做?）open a lawyer firm(開律師事務所)_ 作文題目：My Ideal Job Example Everybody has his dream for his career in the future.He or she might want to be a teacher, a doctor, a scientist, and so on.My ideal job is to be a lawyer.Lawyers, especially those familiar with global laws and fluent in foreign languages, will be in great demand.I have a good eye for detail, a sharp mind, an excellent memory and like taking responsibility as well.So I think I would make a good lawyer.I am planning to open a lawyer firm by myself some day.But now I must study hard to get myself qualified for my future job.七、利用所給提示寫一篇短文，描述你的家。Tower building(塔樓，高層建筑)block of flats（公寓樓）in the north of city(城北)square meters(平方米)had the window frames painted（讓別人刷窗框）be satisfied with?（對?滿意）need to?.neighbourhood(小區)cozy(溫暖而舒適)_ 作文題目：My Home Example I am living in the 10th floor of a tower building with my wife and daughter.It is a newly-built block of flats with 22 stories altogether in the north of city.We have three bedrooms, one big living-room in addition to one kitchen and two bathrooms.The size is about 127 square meters.When we moved in three years ago, I painted the doors myself, but I had the window frames painted.We are satisfied with the decorations except the cupboards in the kitchen, so I need to build them again.The neighbourhood is nice too.I think my home is cozy and I like my home.benefit from(從中受益)In my spare time raising flowers(養花)cycling(騎車)maintain a mental and physical balance（保持身心健康）_中文：

八、利用所給提示寫一篇短文，說明你的業余愛好以及它們的益處 作文題目：My Hobbies Example Hobbies are activities from which one can benefit a lot.In my spare time, I like painting, singing，raising flowers and cycling.My hobbies help me relax after periods of hard work.Moreover, I can make many friends who share the same hobbies with me.My hobbies make me maintain a mental and physical balance.As you can see, hobbies can be relaxing, challenging, interesting, enjoyable or educational.So everyone should have one or two hobbies, then the life is meaningful and amused.九、中文：利用所給提示寫一篇短文，說明舉辦奧運會的好處。have a major effect on the economy;bring international prestige to the country;The host cities are permanently improved;be rewarding 作文題目：The Advantages of Hosting the Olympic Games Example There are many advantages of hosting the Olympic Games.First, it has a major effect on the economy.It can create many opportunities to develop the economy.Second, thousands of tourists come to the games and the host city will quicken its construction of infrastructure.In the end, it brings international prestige to the country.Third, it can arouse common people’s interest in English, so English-learning is prevailing.As a result, it is good for our fellow-citizens to improve their English.The host cities are permanently improved;So hosting the Olympic Games is rewarding.十、中文：利用所給提示寫一篇短文，說明飲食和健康的關系并提出建議如何養成健康的飲食習慣

Eating habit is closely related to health keep fit first?..second?..third?? overweight malnutrition.(營養不良)lose appetite（失去胃口）_ 作文題目：Health and Eating Habit Example Eating habit is closely related to health.In order to keep fit, we should pay more attention to our eating habits.My suggestions on good eating habit are as follows: First, don’t eat too much or too little for each meal.Eating too much will cause overweight and eating too little malnutrition.(營養不良)Second, don’t eat between meals.Sometimes we like eating biscuits and chips before the mealtime;as a result, we lose our appetite（胃口）for lunch or dinner.Third, eat more vegetables and fruits everyday.In my opinion, a good eating habit leads to a healthy life.十一、中文：利用所給提示寫一篇短文，說明如何保持身體健康 it is necessary to keep a balanced diet had better it is important to do regular exercises it is essential to keep high mood renew our spirits and release our stress.be bound to keep healthy_ 作文題目：How to Keep Healthy Example Nowadays, more and more people know the importance of keeping healthy.Without good health, we can do nothing.For me, there are mainly three ways to keep healthy.First, it is necessary to keep a balanced diet, which is the basis of good health.we had better have more fruit and vegetables everyday.Secondly, it is important to do regular exercises, such as swimming, jogging and so on.Last but not least, it is essential to keep high mood.Relaxation and entertainment are ways to renew our spirits and release our stress.When we make healthy habits a part of our everyday life, we are bound to keep healthy.十二、利用所給提示寫一篇短文，說明高中生活和大學生活的不同 is quite different from have to, must ask students to do many tasks be responsible for for example put on spend more time studying by themselves 作文題目：High School Life and College LifeExample High school life is quite different from college life.In high school, the students have to wear school uniform.Teachers always ask students to do many tasks in the classroom and supervise students’ behavior in detail.In college, students have to be responsible for themselves.They have more freedom in college than in high school.For example, they put on the casual clothes instead of uniform.Tutors give them lectures and assignments, and they must spend more time studying by themselves in the library.That means students must manage themselves very well.Although I often recall my high school life, I like college life more.十三、利用所給提示寫一篇短文，描述你在電視大學的生活 be engaged in long distance education web-based courses join online discussion forums send our homework to the tutor solve the difficulties and puzzles in tutorial 作文題目：My TV University LifeExample Our TV University is mainly engaged in long distance education.The form of study is very convenient for the adult learners like me.I can learn my courses at anywhere in my spare time by computer.There are many web-based courses and sources on line.Moreover, I not only use email to send our homework to our tutors but also join online discussion forums.Meantime, the difficulties and puzzles can be solved in the tutorial once a week.The e-learning life is meaningful and demanding.I enjoy my TV university life.1.My Family There are seven people in my family.They're my grandfather, grandmother, father, mother, my two younger brothers and I.My father is a businessman.He's busy working everyday.My mother is a housewife.She cooks meals, washes clothes, and teaches us lessons everyday.One of my younger brothers is a junior high school student, and we go to the same school.My grandparents help my parents look after the youngest brother every day.We go to the movies every Sunday.How's your family? 2.Private Cars In recent years, with the improvement of life condition, more and more families have private cars.As the saying goes, “A coin has two sides.” On the one hand, the private cars provide convenience for our lives.People can drive the cars getting around the city easily.On the other hand, with the sharp increase of private cars, the air pollution becomes worse;the traffic jam is more serious, the road accidents more frequently occur.Moreover,it is hard to find a place to park the car and it is costly too.So, if possible, take a walkinstead of a drive.3.Health and Wealth which one is more important? Different people have different opinions about it.Some think that wealth means everything.with a lot of money, they can buy a big house, an expensive car, beautiful clothes and so on.On the other hand, some other people believe that health is more important than wealth.A healthy body is the foundation for a successful career and the base for getting wealth.For me, I think Health is much more important than wealth, it is unwise to spend one's health buying his wealth.4.My Favorite TV program The News Report has always been my favorite TV program.The News Report contains a large amount of information ranging from the international political situation to the latest football game.And the most important character is its fast pace.Because of this fast pace, news programs can contain much information in a short time.In my opinion, the News Report is more than a TV program.It is a way of communication.From this program, people can know and understand world affairs.I especially appreciate this benefit of watching the news.5.My Favorite Food I like many different kinds of foods, among them, egg is my favorite.Egg contains a lot of essential nutrients needed by the human body.Eggs are oval shaped spheres with a light brown color.Egg is the basic ingredient to many dishes, like omelet and French toast.You can easily get eggs at any supermarket, and they are sold for a very cheap price too.Besides the cheap price, egg contains lots of nutrients and is a very good source of energy.In conclusion, egg is my favorite food.6.The Job I Like I like to be a teacher.Three reasons have led me to choose this occupation.First, teaching is learning.To make my lectures more constructive and stimulating, I have to read more books, explore new knowledge and gain a better understanding of the world, which is the very thing I enjoy in my life.Second, teaching means freedom and independence.As a teacher, I’m free to use my own ideas and make my own decisions.Finally, I like teaching because it offers certain peace of mind.All in all, the reasons above make me like teaching best.7The Chinese New Year “New Year” is a time for good cheer.In China men and women, boys and girls, all look forward to a happy year.It is time for rest and refreshment.Business is suspended for a time.Young fellows lay aside their school work and give themselves up to merriment and joy.Each family has its members together for reunion.Friends call on one another.Public places are filled with all kinds of cheerful people.Children with lucky money in their new clothes have a delightful time playing games.The Chinese New Year lasts about a fortnight.It gives sufficient recreation to people.8Advantages and Disadvantages of the Mobile Phone Like everything else, mobile phones have both favorable and unfavorable aspects.First, it's useful.As a wireless mobile telephone, it's easy and handy to call wherever one goes and call the one however far away he is.Second, it's convenient.Whenever one meets trouble or something urgent, one can make a call immediately.However, the mobile phone also has many disadvantages.First, it's expensive to buy and costly to pay the bills.Second, it's also easy to lose and costly to get it repaired.Third, it's alleged the microwaves in it might do harm to people's health.I believe its advantages will far outweigh disadvantages soon.9.About Friendship Friendship is a kind of human relations.It is a human instinct to make friends.When in trouble, we need friends to offer us help, support and encouragement.With success achieed, we also need friends to share our joys.Friendship is one of the greatest pleasures thatwe can enjoy.It implies loyalty, cordiality, sympathy, affection, and readiness to help.In short, when we have established friendship, we ought to cherish and treasure it.Only thus,can we develop real friendship and keep the sacred lamp of friendship burning all our life.About Eglish Study I started to learn English when I was a middle school student.English has been one of my favourite subjects, and I have made a lot of progress in my English study.I have always made good use of all opportunities to practise English.For example, I like to sing English songs and listen to English short stories.And when I meet any foreigners, I like to speak to them in English.The more I prastice, the more interested I become in learning English.11.My Dream I have a dream from the first time I sit in a car—I want to drive.Driving is the most meaningful way to meet human being’s desire of “faster”.What’s more, driving a car can take me to any place I want whether it rains, snows, blows or not.A smooth ride in a good car is enjoyable.With rows of trees moving backward rapidly, music played, breeze blowing, my soul flies in the air.I love this feeling very much.12Living in a Big Family I live in a big family with 4 generations together.There are 5 people in my family.We share a 3-bedroom flat with each other.My grandparents have got retired and enjoy the love from the grandchild-me.My parents both work in a bank.I study in Fudan University and like the college life very much.Every weekday, we are busy with our own business.But on weekends, our whole family will gather together with Mum cooking delicious food.I love my family and enjoy living in a big family.13Why I Like Learning English Why I like learning English? Firstly, English is very useful.English is the most widely used language in the world.If we make a visit to foreign countries or do business with foreigners, we need communicate with them in English.Secondly, with China becoming stronger and stronger, we have more chances to go abroad.We can know the English-speaking countries much deeper if we know English.Both China and English-speaking countries have realized the importance of the culture exchanging.Above all, English is useful and important, we must master English.The Experience I will not Forget I used to be absent-minded.The first time I went to a concert with my girlfriend, I left the tickets at home.So I had to go back for the tickets.On the way back to the theatre, there was a traffic jam.And we were one hour late for the concert.You can imagine how disappointed my girlfriend was and how sorry I felt.But since then I have never been absent-minded again.So my girlfriend said an event which seemed bad might turn out to be good..My Family Life Like most ordinary Chinese families, my family life is busy and meaningful.My family members often get up at about 6:30am.I drive my daughter to her school, then I go to work.My wife takes subway to her company.Around 4:30p.m., I pick up my daughter and do some grocery shopping.My wife is good at cooking.So when we arrive home, a delicious meal is waiting for us.During the eating, we chat about the interesting things in the daytime.After the supper, we watch TV program a while and go to bed at 10 p.m.16 The Advantages of Hosting the Olympic Games There are many advantages of hosting the Olympic Games.First, it has a major effect on the economy.It will create many opportunities to develop the economy.Second, thousands of tourists come to the games and the host city will quicken its construction of infrastructure.Third, it can arouse common people's interest in English.As a result, it is good for our fellow-citizens to improve their English.We will hold 29th Olympic Games in Beijing.The great changes have been amazing in the city.therefore, I think hosting the Olympic Games is rewarding.High School Life and College Life High school life is quite different from college life.In high school, students have to wear school uniform.Teachers always ask students to do many tasks in the classroom.In a college, students have to be responsible for themselves.They have more freedom than those in high school.For example, they put on the casual clothes instead of uniform.Tutors give them lectures and assignments, and they must spend more time studying by themselves in the library.That means students must manage themselves very well.Although I often recall my high school life, I like college life more.18Dear all, I lost a book in the classroom yesterday evening.The book is This Is English(4).I forgot to take it with me after class.But when I returned to look for it this morning, I could not find it.Since this is a course book, it is very important to me.If anyone happened to pick it up, please call me at 8876546, or send an email to abc@tom.com, so that I can get it back as soon as possible.Thank you very much.Su Jian 19 Dear John, I am going to visit Chaozhou next week.Chaozhou is a beautiful historic city.I have been there several times.But I have not visited its famous Kaiyuan Temple, the largest temple in Chaoshan region and its Boat Bridge, which is over one thousand years old.Both the Kaiyuan Temple and the Boat Bridge were re-decorated last year.My friends and I will set off early in the morning and come back late in the afternoon, I hope you can join us.Best wishes, Tom 20 Dear Alan，I am pleased to learn that you will visit our city next month.As a host, I have made the arrangement for your visit as follows.Day 1: We will tour the old city center with its famous local architecture by sightseeing bus.Day 2: We will go to the National Forest Park on an island off the city coast.Day 3: We will attend a traditional festival in a local village, celebrating the beginning of the fishing season.Do let me know what you think of this arrangement.Yours sincerely, Chen Haomin

第三篇：電大變化中英語歷屆試題寫作題歸類(含答案)

2007年1月

41．What are advantages and disadvantages of teaching a local Standard English? Advantages of teaching a local standard English: 1).They are easier and quicker to learn;2).They are useful where there are many languages in use in a country and no common language;3).Only the minority of people needs a language for international use.Disadvantages of teaching a local standard English: 1).local standards change quickly and are not well regarded internationally;2).If they are used internationally, they don’t do justice to the users of Standard English;3).Local standards are emerging and changing, for this reason there may not be enough suitable teachers or teaching materical.42.同2008.07 / 2009.07.42題

2007年7月

41．同2008.07 / 2009.01.42題

42．What would you say to someone who thinks that some languages are harsh and ugly or primitive and illogical.（同2011.07）（2次）(1).This can only ever be a opinion, not a fact, because all languages are equal.They all deserve respect.(2).All language must be taken seriously and all languages serve perfectly well the purposes of those who use them.(3).Some think a primitive language is a particular language, which has no grammar.(4).In fact some of the languages, spoken by people whose societies and ways of living are primitive, have especially complicated languages.(5).So if someone says that a particular language is harsh or ugly, then that’s an expression of his or her taste.2008年1月

41.There are differences in American and British English spellings.Can you give 5 examples?

British English Centre

Theatre Labour Programme Metre Litre

Tyre Aeroplane Analogue

American English center

theater labor program meter liter tire airplane encyclopedia analog Encyclopedia

42.Started as the variety used in South East England, Standard English is now understood and used worldwide.Can you explain what is meant by Standard English?(1).Standard English refers to the English of writing or written English.(2).It includes the grammar, the lexicon and the discourse of English.(3).It has high reputation or prestige.(4).It can be spoken with a variety of accents—British or American or Australian accents etc.(5).It is the English of education, of official and government use, and of the news media.2008年7月

41．同2007.07 / 2009.01 42.同2007.01 / 2009.07

2009年1月

41．There are many ways in which English learns form other languages through borrowing.Please complete the following table.(1).Acronym / abbreviation：WTO；ROM；MTR；BBC；POEC；OK(2).Borrowed by translation: Dragon-boat;The Fragrance Hill;(3).Borrowed by pronounciation: Kongfu;dimsum;fengshui;(4).Old words with new meanings: Windows;Keys;mouse;menu(5).Invented words: Infomania;edutainment;42.Please explain the style of Science English.(同2008.07 / 2007.07)(3次)(1).Science English is difficult for the ordinary users of English.(2).The style is remote and impersonal.(3).The topics of the sentences are very often abstract.句子的內容常常是抽象的.(4).The passive voice is used very frequently.被動語態使用很頻繁.(5).The style makes people feel they are looked down by writer.(6).The writers assume large areas of shared knowledge.2009年7月

41．Name three countries where New Englishes have emerged;Given a major reason why this language form has occurred.(1).Any three of the following: Singapore;HongKong;Nigeria;Malaysis;India(2).i.These New English emerged as a result of the influence of British colonization when English was introduced as a major language.ii.Local people used English and adapted and transformed it through the grammatical rules and structures governing their local language.42.Name five approaches to ELT methodology.(同2008.07 / 2007.01)（3次）(1).ELT based on English literature and culture.(2).Pattern practice.(3).Language Lab Practice.(4).Vocabulary for everyday use(5).Language teaching based on psychology and linguistics.(6).A communicative approach to ELT(7).Error Analysis

(8).English for Specific Purpose.2010年1月

41．Pidgins are makeshift languages, and the evidence of human inventiveness.Please list at least four of their characteristics.（同2011.01）(2次）

(1).Pidgins are language for a very narrow range of purpose.(2).Most Pidgins are mixtures of Asia or African languages and those of major European trading nations.(3).Pidgin is a language used only for purposes of trade.(4).There are different Pidgins in different places in the world.(5).Pidgin change rapidly and don’t last long.They are unstable.42.There are, at present, between 4,000 and 5.000 languages in use in the world.Why is a more exact number not possible? Please list at least four reasons.（同2011.07）（2次）

A more exact number isn’t possible because(1).The number depends on what is considered a dialect;(2).The number also depends on what is considered a living language and / or dead language.(3).Also new language are developing daily throughout the world.(4).And keeping track of everyone language is impossible.2011年1月

41．Artificial languages, even Esperanto, have never rivaled English as an International language.Why are they not more successful? Please list 5 reasons.(1).Artificial languages based on European language may be easy for Europeans to learn, but not for anyone else.(2).Where there are no native speakers, who decides on what is and isn’t correct?

(3).Users of artificial languages will produce the sounds in the way that is natural to them.Users from other language groups may not be able to understand them.(4).The first learners of an artificial language can have no real books or newspapers to read.(5).The first learners will have only other learners to talk to, so they will improve only slowly.(6).Who will teach the first learners?

42.同2010.01.42題

2011年7月

41．同2010.01.41題（2次）42．同2007.07.42 題（2次）

第四篇：電大英語Ⅱ2012年試題

試卷代號：1161 第一部分交際用語（共計10分，每小題2分）

1-5小題：閱讀下面的小對話，從A、B、C三個選項中選出一個能填入空白處的最佳選項，并 在答題紙上寫出所選的字母符號。

1.Must we hand in our homework now?--------A.Yes, you mustn't B.Yes, you mustn't C.No, you needn't 4.Oh, sorry to bother you.---------A.That's okay B.No, you can't C.That's good 第二部分詞匯與結構（20分，每小題2分）

6-15小題：閱讀下面的句子，從A.BC三個選項中選出一個能填入空白處的最佳選項，并在答題紙上寫出所選的字母符號。

6.He asked me where____ from.A.did I came B．I came C．I come 7.He is the man____dog bit me.A.that B．which C．whose 8.-Which do you like better, real movies____cartoons?-I prefer cartoons____real movies.A.and, than B．or, than C．or, to 9.Are you still here? You were here half an hour ago.Who— for? A.were you waiting B．are you waiting C．do you wait 10.-What's happened to Tom?-____to hospital.A.He's been taken B．He'II be taken C．He'll take 11.____majority of people agree with him.A.Africa, America, Asia, Australasia and Europe.The Olympic flame was first carried in the 1932 0lympic Games in Los Angeles.There was no torch relay in the ancient Olympic Games.The first torch relay in the modern Olympic Games was staged in Berlin in 1936.31.The ancient Greeks held the first Olympic Games in 617 BC.32.The ancient Greeks held the Olympic Games for 393 years.33.They did not allow women to compete in the ancient Olympic Games.34.They first used the Olympic flag in 1908.35.The torch relay was first used in the ancient Olympics.第五部分書面表達（20分）

36.Directions: For this part, you are allowed thirty minutes to write a Passage on the topic My Hobbies.You should write at least 80 words and could base your writing by using the hints given below.利用所給提示寫一篇短文，說明你的業余愛好以及它們的益處。

試卷代號：11 61 中央廣播電視大學2010-2011學第一學期“開放本科”期末考試

英語Ⅱ(1)試題答案及評分標準

第一部分交際用語（共計10分，每小題2分）

1．A 2．C 3．C 4．B 5．A 第二部分詞匯與結構（共計20分，每小題2分）

6．B 7．C 8．C 9．B10.A11．C12.C 13.A 14.C 15.A 第三部分 完形填空（共計20分，每小題2分）

16.C 17.A 18.C 19.B 20.B 21．B 22.A 23.C 24.A 25.C 第四部分 閱讀理解（共計30分，每小題3分）

26.B 27.A 28.C 29.A 30.B 31.F 32.F 33.T 34.T 35.F I have many hobbies, such as reading, skating, and watching TV.But reading is my favorite hobby.I like reading for three reasons.First of all, books introduce me to a new world, which is colourful and without time and space limit, Through reading, I can trace back.to ancient Egypt, the cradle of human civilization.It can bring myself to the United states, a glamorous land I have been longing to visit.Secondly, reading can better myself by showing me a new horizon.In the past years, most of my knowledge has been obtained from books.I have learned from many people by reading about their ideas on scithee, politics, life and society.Thirdly, reading bridge the gap between my dream and my goal.In ordcr to succeed in my career in the future, I must keep reading, thinking and practising.Reading has become part of my life.Every day, I spend some time reading books, newspapcrs and magazines.At night, I can hardly go to steep without a novel in my hand.My favorite hobby is reading, a rewarding experience and it has changed me a lot!I love reading when I was a youngster and I always hooked by the character or the soul because I think every book is a life and it’s a perfect friend if you appreciate her.We can communicate with her inwardly and reap the benefit we have never thought.Reading also can give me some useful aids and help sometimes.The more and wilder I read, the more I will get.No pain no gain.I spent my valuable time to read.And then, it cultivates my taste.I do feel like that.Everyone has some hobbies.So do I.I like listening to music, reading novels, traveling very much.But my favorite hobby is listening to music.Sometimes I am even crazy about music.You may ask me why.I am crazy about music for many reasons.First, you know, music is divided into some different styles.Such as pop, jazz, rock, blues, bass and symphony.Different persons have different appreciation about music.I appreciate light music, pop music and so on.I’ve reaped the benefit of music and changed my mind a lot.Second, music is perfect to my spirit and soul.When I felt desperated, upset, alone and even sometimes I lost my temper, And then listening to music can cool down my crazy mind.Music is active and positive.It takes me to another world and made me to be another one.Now I’m an optimist and I will appreciate everyday and everything.Third, music is the same as our language which is able to reach my spirit and bridge the gap between my soul and the external world.In a word, I must say, music is the common language of the world.Enjoying them and you’ll obtain lot happiness.My hobby is watching TV.It becomes an important part of my life.I spend two hours a day watching TV.When lying on the sofa and clicking the remote control, I feel quite relaxed.I began to watch TV in my childhood, and soon I got addicted to it.Because I could keep balance between my hobby and my schoolwork, my parents didn’t insist that I turn off the TV.My favorite channel is Discovery and my favorite show is about history.I have learned many things from these TV programs , and they even become interests that I can share with my friends.When I feel upset, watching a variety of shows can console my sadness.I will keep watching TV and learning things from it.TV is not only a tool to make my life colorful, but also a friend to accompany me by my side.

第五篇：南京電大基礎會計歷屆試題匯總

基礎會計試題

2013年1月

一、單項選擇{在下列各題的備選答案中選擇一個正確的，并將其序號字母填入題后的括號里。每題2分，計20分} 1.復式記賬法是對每一筆經濟業務，都以相等的金額在()中進行登記。D A.一個賬戶 B.兩個賬戶C.一個或兩個賬戶 D.兩個或兩個以上的賬戶 2.所有者權益類賬戶的期未余額是根據()計算。C A.借方期未余額=借方期初余額+借方本期發生額一貸方本期發生額 B.借方期末余額=借方期初余額+貸方本期發生額一借方本期發生額 C.貸方期末余額=貸方期初余額十貸方本期發生額一借方本期發生額 D.貸方期末余額=貸方期初余額+借方本期發生額一貸方本期發生額 3.下列引起資產內部此增彼減的交易、事項是()。B A.用現金支付辦公費B.收回除銷款存入銀行c.除購材料 D.以銀行存款支付欠供應商貨款 4.按經濟內容分類，“制造費用”賬戶屬于()賬戶。A A.成本類B.共同類C.損益類D.資產類

5.為了反映企業庫存材料的增減變化及其結存情況，應設置()賬戶。B A.“在途物資” B.“原材料”C.“存貨” D.“庫存材料” 6.企業用現金支付某職工報銷的市內交通費78元，會計人員編制的付款憑證為借記管理費用87元，貸記現金87元，并登記人賬。對當年發生的該項記賬錯誤應采用的更正方法是()。B A劃線更正法B.紅字更正法c.重編正確的付款憑證 D.補充更正法 7.計提資產減值準備，體現了會計信息質量要求中的()。C A.可靠性B.相關性C.謹慎性D.重要性 8.資產負債表結構設置的依據是()。C A.資產=負債+所有者權益十(收入一費用〉B.資產+費用=負債+所有者權益+收入 C.資產z負債十所有者權益D.資產一負債=所有者權益

9.利潤表中的“凈利潤”是根據企業的()扣除所得稅費用后的凈額。C A.營業利潤B.主營業務利C.利潤總額B本年利潤

10.目前，我國會計核算中收付實現制的應用范圍是()。D A.所有單位會計B.所有企業會計C.所宿行政事業單位會計D.行政單位和事業單位中除經營業務以外的業務

二、多項選擇{在下列各題的備選答案中選擇2至5個正確的，并將其序號字母填入題后的括號里。多選、少選、錯 11.會計方法應包括〈ABCDE A.會計核算方法B.會計分析方法C.會計預測方法D.會計決策方法E.會計考評方法 12.借貸記賬法中的“借”字表示(A.資產的增加C.收人的轉銷E.所有者權益增加ABCD 13.賬戶的結構一般應包括(A.賬戶名稱C.憑證編號E.余額ABCDE 14.以下各項應在“營業稅金及附加”賬戶核算的有(BCDE A.增值稅B.消費稅C.營業稅D.教育費附加E.城市維護建設稅 15.資產負債表中貨幣資金項目編制的依據有()。ABC A.庫存現金B.銀行存款C.其他貨幣資金D.交易性金融資產E.應收票據

三、筒答題(第16題7分，第17題8分，計15分)16.什么是會計的職能? 會計的基本職能有哪些? 各自有什么特點? 17.什么是永續盤存制和實地盤存制? 其適用范圍是什么?

四、根據下到經濟業務編制會計分錄。{每題3分，計30分} 18.收到投資人投入的現金4000元，銀行存款50000元，新設備800000元。19.除購材料一批，價值30000元，材料己驗收入庫。20.本月材料倉庫發出材料如下z生產甲產品領用材料40000元，車間一般消耗領用材料6000元，企業行政管理部門領用2000元，專設銷售門市部一般消耗領用材料2000元。21.公司計提固定資產折舊z生產車間使用的固定資產折舊費3000元，企業行政管理部門使用的固定資并折舊費4 200元。22.結轉已完工甲產品的全部生產成本74220元。23.以現金支付違約罰款500元。24.收到某工廠償還貨款131000元。25.計算本月應繳納城市維護建設稅800元，教育費附加200元。26.從銀行取得短期借款100000元，存入銀行存款賬戶。27.在財產清查中發現賬外設備一臺，估計原值20000元，現值12000元。

五、計算分析題{第28題12分，第29題13分，共25分} 28【資料】甲公司2011有關資料如下z 甲公司2011有關會計科目的累計發生額 會計科目

主營業務收入、主營業務成本、營業稅金及附加、銷售費用、l 其他業務收入、其他業務成本、管理費用、財務費用、投資收益、營業外收入、營業外支出、所得稅費用；1-12月累計發生額〈元)1750000、910000、133000、140000、77 000、66 500、98000、-3500、200 000、25 200、52500、219 681 E要求】計算該公司的營業利潤、利潤總額和凈利潤(寫出計算過程〉 營業利潤=、利潤總額=、凈利潤= 29.某企業2011年10月31日庫存現金期末余額為2000元.11月發生下列有關庫存現金的經濟業務z(I)l日，從銀行提取現金3 500元備用。(2)2 日，李明預借差旅費3000元，以現金支付。(3)3 日，以現金支付業務招待費285元。(4)8 日，李明報銷差旅費，退回多借現金100元。要求z根據上述資料登記庫存現金日記賬。庫存現金日記賬{三欄式}

試題答案及評分標準

三、簡答題{第16題7分，第17題8分，計15分} 16.答:會計的職能是指會計所具有的功能。(1分)其基本職能是反映和控制。(1分〉(1)會計反映職能具有以下特點z①會計提供的信息主要是通過貨幣形式來反映的。(1分)②會計提供的信息具有客觀性和可驗證性。(1分)③會計的反映具有連續性和綜合性。(1分〉(2)會計的控制職能具有以下特點z ①會計控制具有強制性和嚴肅性。(1分〉②會計控制具有適時性、連續性和全面性。(1分)17.答:永續盤存制又稱賬面盤存制，是根據賬簿記錄，計算期末存貨賬面結存數量的一種存貨核 算方法。采用這種方法，對存貨的增加和減少，平時都要在賬簿中連續加以記錄，并隨時結出 賬面結存數。(3分)在實際工作中，除少數特殊情況外，一般都應采用永續盤存制。(1分)實地盤存制，又稱“定期盤存制”。采用這種方法，平時根據會計憑證在有關賬簿中只登記

存貨的增加數，不登記減少數，月末通過實地盤點，將盤點的實存數作為賬面結存數，然后倒擠

推算出本期發出數，將其計人賬簿。(3分〉實地盤存制一般只適用于一些價值低、品種雜、進出頻繁的材料物資。

四、編制會計分錄{每題3分，計30分} 18.借z庫存現金 4000 銀行存款 50000 固定資產 800000 貸z實收資本 854000 19.借z原材料 30000 貸z應付賬款 30000 20.借z生產成本 甲產品 40000 制造費用 6000 管理費用 2000 銷售費用 2000 貸z原材料 50000 21.借z制造費用 3000 管理費用 4200 貸z累計折舊 7 200 22.借z庫存商品 74220 貸:生產成本 74 220 23.借z 營業外支出 500 貸z庫存現金 500 24.借z銀行存款 131 000 貸z應收賬款 131 000 25.借z 營業稅金及附加 1000 貸:應交稅費 800 其他應交款 200 26.借z銀行存款 100000 貸:短期借款 100 000 27.借: 固定資產 20000 貸:累計折舊 8000 以前損益調整 12000

五、計算分析題{第28題12分，第29題13分，共25分} 28.答z營業利潤=主營業務收入一主營業務成本一營業稅金及附加+其他業務收人一其他業務

成本一銷售費用一管理費用一財務費用+投資收益=1750000-910000-133000+77000-66500-140000-98000+3500+ 200000=683000利潤總額=營業利潤+營業外收入一營業外支出=683000+25200-52500=655700 凈利潤=利潤總額一所得稅費用=655700一219681=436019

基礎會計試題 2012年7月

一、單項選擇{在下列各題的備選答案中選擇一個正確的，并將其序A 1.根據現有的發現，我國會計一職最早出現在()。A.西周時期B.唐朝C.宋朝D.明朝 2.會計的反映職能不包括()。A.連續性B.主觀性C.系統性D.全面性B 3.在借貸記賬法下，下列各項中說法正確的是()。A A.資產類賬戶借方登記增加額 B.資產類賬戶借方登記減少額 c.負債類賬戶借方登記增加額 D.所有者權益類賬戶借方登記增加額 4.正確的會計等式是()。A A.資產=負債+所有者權益C.資產+負債=所有者權益B.資產=負債-所有D.資產+所有者權益 5.下列賬戶中與負債賬戶結構相同的是(A.資產c.費用B.收入D.所有者權益D 6.簡單會計分錄的特征是()。A.一借多貸c.一借一貸B.一貸多借D.多借多貸C 7.采購員報銷950元差旅費，出納員又補付其現金150元并結清其暫借款，這項業務應編制()。D A.收款憑證和轉賬憑證B.收款憑證和付款憑證C.兩張付款憑證表 D.付款憑證和轉賬憑證 8.下列人員工資中，通過“管理費用”科目核算的是()。C A.生產車間工人工資B.車間管理人員工資C.企業管理人員工資 D.銷售部門職工工資 9.下列明細賬中，可以采用數量金額式賬頁的是()。A A.庫存商品明細分類賬 B.應付賬款明細分類賬c.管理費用明細分類賬 D.待攤費用明細分類賬 10.下列報表中，其結構有賬戶式和報告式的是()。B A.利潤表B.資產負債表C.所有者權益變動表D.現金流量表

二、多項選擇

11.收入的取得可能會影響下列哪些會計要素(A.資產B.負債C.費用D.所有者權益E.利潤ABDE 12.下列各項中，屬于期間費用的有(CDE A.主營業務成本C.管理費用E財務費用B.其他業務成本D.銷售費

13.下列經濟業務中，會引起會計等式左右兩方同時發生增減變化的有(ABE A.投資者投入貨幣資本B.以存款歸還借款C.收到應收款存入銀行D.從銀行提取現金E購進材料款未付 14.下列各項中屬于會計核算基本前提的有()。ABCD A.會計主體B.持續經營c.貨幣計量 D.會計分期E.權責發生制 15.對賬包括(CDE A.會計與出納核對B.企業與銀行核對C.賬簿與憑證核對D.賬簿與賬簿核對E.賬簿與實物核對

三、簡答題{第16題7分，第17題8分，計15分} 16.什么是會計科目? 什么是賬戶? 二者有什么聯系與區別? 17.什么是財務報表? 其基本內容有哪些?

四、根據下列經濟業務編制會計分錄。(每題3分，計30分)18.購入材料一批，價值50000元，材料尚未到達，貨款以銀行存款支付。19.以銀行存款20000元償付除購材料款。20.銷售甲產品，銷貨款100000元尚未收到。21.以銀行存款支付短期借款利息6500元22.以現金支付業務招待費285元。23.投資人投入材料一批，價值10000元，材料已驗收入庫。24.以現金支付甲產品的包裝費200元，銷售部門的辦公費300元。25.以銀行存款預付明年雜志訂閱費2000元。26.將本年虧損30000元轉入本年利潤分配賬戶(要求寫出利潤分配賬戶明細賬戶)。27.以銀行存款交納企業所得稅15000元。

五、計算與分析(第28題12分，第2 9題13分，共25分)28.某公司2011年10月末賬項調整前后的資料如下: 賬戶名稱調整前余額調整后余額應付利息 2 100 2400其他應收款 2 000 1800累計折舊 3 4 000 39000 要求:根據上述資料，編制企業較為合理的調整分錄。29.某企業部分賬戶記錄如下表z 賬戶名稱 期初余額 本期借方發生額 本期貸方發生額 期末余額銀行存款 472000 230000 390000盈余公積 180000 50000 190000固定資產 650000 65000 685000應付賬款 47000 12000 21 000原材料 24000 15000 54000 長期借款 800000 O 83000 要求:(1)根據上述資料計算出每個賬戶的未知數額并填人表中。(2)按賬戶發生額試算平衡法進行試算平衡

基礎會計試題答案及評分標準2012年7月

三、簡答題{第16題7分，第17題8分，計15分)16.答:會計科目就是對會計要素的具體內容進行分類核算的項目。(l分)賬戶是根據會計科目在賬簿中開設的記賬單元。(1分)二者的相同點是它們所反映的會計對象的具體內容是相同的。(l分)二者的區別是:(1)會計科目僅僅是指賬戶的名稱，而賬戶除了有名稱(會計科目)外，它還具有一定的格式、結構，具體表現為若干賬頁，是用來記錄經濟業務的載體;(2分)(2)會計科目是會計核算前，事先確定的對經濟業務分類核算的項目，賬戶是經濟業務發生之后，進行分類、連續登記的一種手段。(2分)17.答:財務報表是對企業財務狀況、經營成果和現金流量的結構性表述。(2分)財務報表的主要內容由表頭、表身和表外說明三部分組成。(2分)表頭內容包括報表名稱、報表編制單位名稱、時間(或會計期間)、報表編號和計量單位五部分。(2分)表身是報表最重要的部分，它由一系列相互聯系的經濟指標組成。(l分)表外說明是對表身未反映的事項進行補充或對表身未能詳細反映的內容作必要的解釋。

四、根據經濟業務編制會計分錄{每題3分，計30分} 18.借z在途物資50000 貸z銀行存款 50000 19.借z應付賬款20000 貸z銀行存款 20 000 20.借z應收賬款100000 貸z 主營業務收人 100000 21.借z 財務費用6500 貸z銀行存款 6 500 22.借z管理費用285 貸z庫存現金 2 85 23.借z原材料10000 貸z實l投資本 10 000 24.借z銷售費用500 貸z庫存現金 500 25.借z其他應收款2000 貸z銀行存款 2 000 26.借z利潤分配-一未分配利潤30000 貸z本年利潤 30 000 27.借z應交稅費15000 貸z銀行存款 15 000

五、計算與分析{第28題12分，第29題13分，共25分} 28.答z ①借z財務費用 300 貸z應付利息 300(4分)②借z管理費用(制造費用)200 貸z其他應收款 200(4分)③借z管理費用(制造費用)5000 貸z累計折舊 5000(4分)

基礎會計試題

2012年1月

一、單項選擇{在下列各題的備選答案中選擇一個正確的，并將其序號字母填入答題紙上。每 1.我國最新的企業會計準則實施于()。A A.2007年B.2006年C.2008年D.2009年 2.下列各項中屬于流動資產的有(A A.應收賬款B.運輸設備c.專利權D.預收賬款 3.賬戶是根據()在賬簿中開設的記賬單元。C A.資金運動B.會計對象c.會計科目D.財務狀況

4.復式記賬法是對每)筆經濟業務，都以相等的金額在()中進行登記。D A一個賬戶B.兩個賬戶c.一個或兩個賬戶 D.兩個或兩個以上的賬戶 5.賬戶中各項金額的關系可以用()表示。A A.期末余額=期初余額十本期增加發生額一本期減少發生額 B.期末余額一本期減少發生額=期初余額+本期增加發生額

C期末余額=本期增加發生額一本期減少發生額D.本期增加發生額=本期減少發生額 6.在下列賬戶 中，期末需直接結轉到“本年利潤”賬戶的是()。B A.生產成本 B.管理費用c.制造費用D.應交稅費 7.下列項目中屬于營業外收入的是()。C A.銷售產品的收入B.銷售材料的收入c.固定資產出售凈收益 D.出租固定資產收入 8.將現金存入銀行這筆業務，按規定應編制()。B A.現金收款憑證 B.現金付款憑證c.轉賬憑證 a銀行存款收款憑證 9.下列各項中應建立備查簿登記的是()。B A.融資租人固定資產B.經營性租入固定資產c.資本公積 D.固定資產明細賬 10.我國企業會計準則的制定機構是()。C A.全國人民代表大會B.國務院c.財政部 D.企業主管部門

二、多項選擇{在下列各題的備選答案中選擇二至五個正確的，并將其序號字母填入答題紙上。11.會計計量的屬性有()。ABCDE A.歷史成本B.重置成本c.可變現凈值D.現值E.公允價值 12.下列項目中，應計入“收入”要素的有(ABC A.銷售產品的收入B.銷售材料的收入c.提供勞務的收入D.取得的違約金收入E.出售固定資產的收入 13.借貸記賬法下的試算平衡公式有(CD A.借方科目金額=貸方科目金額B.借方期末余額=借方期初余額十本期借方發生額一本期貸方發生額c.全部賬戶借方發生額合計=全部賬戶貸方發生額合計D.全部賬戶借方余額合計=全部賬戶貸方余額合計E.總賬期末余額=所屬明細賬期末余額的合計數

14.下列各項中屬于會計核算基本前提的有()。ABCD A.會計主體B.持續經營c.貨幣計量D.會計分期E.權責發生制 15.利潤表中的“營業收入”應根據()之和來填列。AB A.主營業務收入B.其他業務收入c.投資收益D.營業外收入E.利息收入

三、簡答題{第16題7分，第17題8分，共15分)16.總分類賬與明細分類賬的聯系與區別是什么? 17.財務報表的信息質量要求有哪些?

四、根據下列經濟業務編制會計分錄。(每題3分，共30分} 18.向銀行借人短期借款150000元，存入銀行存款戶。19.從銀行存款戶提取現金1000元。

20.經理張利出差預借差旅費5000元，以現金支付。

21.購進原材料一批己入庫，價款25000元，以銀行存款支付20000元，其余暫欠。22.以銀行存款購人新汽車一輛，價款共180000元。23.用銀行存款償還應付供貨單位材料款32 000元。24.收到客戶前欠貨款120000元，存入銀行。25.以銀行存款200000元歸還到期的短期借款。

26.投資者追加投入資本80000元，款項收到存入銀行。

27.經理張利出差歸來，報銷差旅費4800元，交回現金200元。

基礎會計試題答案及評分標準2012年1

三、簡答題{第16題7分，第17題8分，計15分)16.答: 總分類賬與明細分類賬是既有內在聯系、又有區別的兩類賬戶。二者之間的聯系主要表現在:①所反映的經濟業務的內容相同;②登記賬簿的原始依據相同。二者之間的區別主要表現在:①反映經濟內容的詳細程度不同;①作用不同。總分類賬提供的經濟指標，是明細分類賬資料的綜合，對所屬明細分類賬起著統馭和控制作用;明細分類賬是對有關總賬的補充，起著輔助和補充說明作用。

17.答: 我國財政部頒布的《企業會汁準則一一基本準則》對財務報表所反映的會計信息質量提出了八項要求:(1)客觀性要求。是指會計核算應當以實際發生的經濟業務為依據，如實反映企業的財務狀況、經營成果和現金流量。(2)相關性要求。是指企業提供約會計信息應當與財務會計報告使用者的經濟決策需要相關，有助于財務會計報告使用者對企業過去?，F在或者未來的情況作出評價或者預測。

(3)明晰性要求。明晰性要求實質上是要實現財務報表的可理解性，即企業編制的財務會計報告要清晰明了，便于理解和利用。

(4)可比性要求。是指企業的會計核算按照規定的會計處理方法進行，會計指標應當口徑一致，相互可比?？杀刃砸蟀v向可比和橫向可比兩方面要求。

(5)實質重于形式要求。是指企業應當按照交易或者事項的經濟實質進行會計確認、計量和報告，不應僅以交易或者事項的法律形式為依據。(6)重要性要求。是指企業在會計核算過程中對交易或事項應當區別其重要程度，采用不同的報告方式。具體來說，對于那些對企業的經濟活動或會計信息的使用者相對重要的會計事項，應單獨報告，分項反映，力求準確，并在會計報告中重點說明;而對于那些次要的會計事項，在不影響會計信息真實可靠的情況下，則可適當簡化會計核算和報告手續，合并反映。(7)謹慎性要求。是指會計人員在對某些經濟業務或會計事項存在不同的會計處理方法 和程序可供選擇時，在不影響合理選擇的前提下，以盡可能選擇不虛增利潤和夸大所有者權益 的會計處理方法和程序進行會計處理，要求合理核算和報告可能發生的損失和費用。(8)及時性要求。是指企業的會計核算應當及時進行，不得提前或延后，以保證會計信息的及時利用。

四、編制會計分錄{每題3分，計30分)根據經濟業務編制會計分錄如下: 18.借: 銀行存款150000 貸z短期借款 15 0 000 19.借z庫存現金1000 貸:銀行存款 1 000 20.借: 其他應收款5000 貸:庫存現金 5 000 21.借: 原材料25000 貸:銀行存款 20 000 應付賬款 5 000 18 22.借: 固定資產 180 000 貸:銀行存款 180 000 23.借z應付賬款 32000 貸:銀行存款 32000 24.借:銀行存款 120 000 貸z應收賬款 120 000 25.借=短期借款 200 000 貸:銀行存款 200000 26.借z 銀行存款 80000 貸z實收資本 80000 27.借z 庫存現金 200 管理費用 4800 貸z其他應收款 5 000

基礎會計試題2011年7月

一、單項選擇(在下列各題的備選答案中選擇一個正確的，并將其序號字母填入答題紙上。每題2分，共20分)1.根據現有的發現，我國會計一職最早出現在()。A A.西周時期B.唐朝c.宋朝 D.明朝

2.下列各項中屬于所有者權益的是()。D A.房屋c.短期借款B.銀行存款D.未分配利潤 3.正確的會計等式是()。A A.資產=負債+所有者權益B.資產=負債一所有者權益c.資產+負債=所有者權益D.資產+所有者權益=負債 4.在下列賬戶中與負債賬戶結構相同的是()賬戶。D A.資產B.收入c.費用 D.所有者權益 5.復式記賬法的基本理論依據是()。A A.資產=負債十所有者權益B.收入一費用=利潤c.期初余額+本期增加數一本期減少數=期末余額 D.借方發生額=貸方發生額

6.某企業購進材料一批，買價15000元，運輸費600元，入庫前整理挑選費400元。該批材料的采購成本是()。A.15400元c.16000元B.15600元D.15000元C 7.下列屬于制造企業其他業務收入的是()。D A.利息收入B.投資收益c.固定資產出售凈收益 D.出售材料收入 8.會計憑證分為原始憑證和記賬憑證，其分類標準是()。C A.按其填制的方法不同B.按其反映的經濟內容不同c.按其填制的程序和用途不同D.按其取得的來源不同 9.下列賬簿中可以采用卡片賬的是()。D A.現金日記賬c.固定資產總賬9 B.原材料總賬D.固定資產明細賬 10.下列各項中，屬于會計法律的是()。C A.?企業會計制度》B.?企業會計準則一一基本準則》c.?中華人民共和國會計法》D.?總會計師條例》

二、多項選擇(在下列各題的備選答案中選擇二至五個正確的，并將其序號字母填入答題紙上。多選、少選、錯選均不得分。每題2分，共10分)11.會計方法應包括(ABCDE A.會計核算方法B.會計分析方法D.會計決策方法c.會計預測方法E.會計考評方法 12.資產的確認條件有(AC A.與該資源有關的經濟利益很可能流入企業B.與該資源有關的經濟利益可能流入企業 c.該資源的成本或者價值能夠可靠地計量D.該資源的成本或者價值能夠計量 E.與該資源有關的經濟利益基本確定流入企業 13.下列項目中，屬于會計科目的有〈ACE A.固定資產 B.運輸設備c.原材料 D.存貨E.累計折舊

14.關于“本年利潤”賬戶，下列說法正確的是ABCDE A.借方登記期末轉入的各項費用B.貸方登記期末轉入的各項收入

c.貸方余額為本年實現的利潤額D.借方余額為本年發生的虧損額E.年終結算后元余額 15.財務報表按其編報時間不同，可分為(CD A.動態報表 B.靜態報表c.報表 D.中期報表E.月度報表

三、簡答題(第16題7分，第17題8分，共15分)16.什么是會計憑證? 其有何作用? 有哪些種類? 17.什么是權責發生制和收付實現制? 兩者的 區別何在? 其各自的適用范圍是什么?

四、根據下列經濟業務編制會計分錄。(每題3分，共30分)18.收到投資人投入的現金5000元，銀行存款500000元，新設備800000元。19.從銀行借款200000元，期限3年，已存入銀行。

20.購入材料一批，價值50000元，材料已驗收入庫，貨款以銀行存款支付。21.除購材料一批，價值20000元，材料驗收入庫。22.從銀行存款中提取現金1000元備用。

23.經理王平出差，預借差旅費5000元，付現金。

24.本月材料倉庫發出材料如下: 生產甲產品領用材料40000元，車間一般消耗領用材料 5000元，企業行政管理部門領用2000元。25.以銀行存款20000元償付除購材料款。26.銷售甲產品，銷貨款100000元尚未收到。27.用銀行存款35000元，購置新設備一臺。

五、計算與分析(第28題12分，第29題13分，共25分)28.下面是某公司20鈴 禱年8月份期末賬項調整前和調整后利潤表有關項目的數據;

(1)該公司“應收賬款”所屬明細賬戶“A公司”12月31日有貸方余額1000元，其他明細

賬戶的余額都在借方;該公司“預收賬款”所屬明細賬戶“甲公司”12 月31日有借方余額2 000 元，其他明細賬戶的余額均在貸方。請分別計算“應收賬款”和“預收賬款”總賬賬戶的余額。(2)該公司“累計折舊”總賬賬戶貸方余額為150000元，“固定資產減值準備”總賬賬戶余 額為10 000元，計算“固定資產”總賬賬戶的余額。

(3)該公司本年實現的可分配利潤180000元，年初未分配利潤10000元，該年已分配利 潤是多少?

試題答案及評分標準

三、簡答題(第16題7分，第17題8分，共15分)16.答: 會計憑證是記錄經濟業務、明確經濟責任的書面證明，也是登記賬簿的依據。正確地填制、合法地取得和嚴格地審核會計憑證，是會計循環的初始環節，也是會計核算的基本方法，對于完成會計工作具有十分重要的意義，其主要作用體現在以下三個方面:(1)及時、正確地反映經濟業務完成情況以2)明確經濟責任，強化單位內部控制;(3)加強經濟監督，控制經濟運行。會計憑證是多種多樣的，按照填制程序和用途不同，可以分為原始憑證和記賬憑證。17.答: 權責發生制又稱為應收應付制或應計制，是指以是否取得收到現金的權利或發生支付現金的責任即權責的發生為標志來確認本期收入和費用以及債權和債務。權責發生制基礎要求，凡是當期已經實現的收入和已經發生或應當負擔的費用，無論款項是否收付，都應當作為當期的收入和費用，計入利潤表;凡是不屬于當期的收入和費用，即使款項已在當期收付，也不應當作為當期的收入和費用o收付實現制又稱為現收現付制或現金制，是與權責發生制相對應的一種會計基礎，它是以實際收到或支付現金的時間來確認會計期間的收入、費用。收付實現制基礎要求，凡是當期收到和支付的現金，都作為當期的收入和費用，計入利潤表;凡是當期沒有實際收到和付出現金，都不記錄本期收入和費用。權責發生制與收付實現制的區別在于對收入、費用入賬時間的確認不一樣。我國20 06年頒布的《企業會計準則一一基本準則》規定，企業應當以權責發生制為基礎進行會計確認、計量和報告，行政單位會計采用收付實現制，事業單位會計除經營業務可以采用權責發生制外，其他大部分業務采用收付實現制。

四、根據經濟業務編制會計分錄(每題3分，共30分)18.借: 庫存現金5000 銀行存款 500 000 固定資產 800000 貸:實收資本 1 305 000 19.借: 銀行存款200000 貸:長期借款 20 0 000 20.借: 原材料50000 貸:銀行存款 50000 21.借: 原材料 20 000 貸:應付賬款 20000 22.借: 庫存現金 1 000 貸:銀行存款 1 000 23.借: 其他應收款 5 000 貸:庫存現金 5000 24.借: 生產成本 40 000 制造費用 5 000 管理費用 2000 貸:原材料 47000 25.借: 應付賬款 20 000 貸:銀行存款 20000 26.借: 應收賬款 100000 貸:主營業務收入 100000 27.借: 固定資產 35 000 貸:銀行存款 35 000

五、計算與分析(第1題12分，第2題13分，共25分)28.答:(1)借: 營業稅金及附加600 貸:應交稅費 600(4分〉(2)借: 管理費用1000 貸:累計折舊 1 000(4分)(3)借: 其他應收款〈應收利息)100 貸:財務費用 100(4分〉

29.答:(1)“應收賬款”總賬余額=13000-2000-1000=10 000(4分〉 “預收賬款”總賬余額=18600-1000-2000=15 600(4分)(2)“固定資產”總賬余額=647800十150000十10000=807800(3分)(3)已分配利潤=年初未分配利潤+本年實現的可分配利潤一年末未分配利潤=10000+180000-139800=50200(2分)