第一篇：2016電大《開放英語2》必備小抄(各大題分開匯集).

第一部分交際用語(A.Right B．Wrong)1 A、-Has Peter finished his work?-Yes.He finished a long time ago.2 B、-Do you like your job?-I'm a nurse.3 A、-When did you first come to China?-10 years ago.4 A、-Can I help you?-Yes,please.I'd like to reserve a room.5 A、-How do you like the film?No, you are not allowed to drink here.7 A、-They live in London, don't they?Yes.Jane wants to get married.9 A、-Do you like coffee?-I prefer to have tea.10B、-Where did you go in China?-1 went there by train.11A、-You ordered some fish, didn't you?Let's go to see a film.13B、-What are you going to do this evening?-1 went there with some friends.14A、-What did you do yesterday?-I saw a film with my son.15A、-When did you first come to China?It's very kind of you.17A、一What does he look like 一He is tall and thin.18B、-Hello.How was your trip to Shanghai?No problem.When are you leaving? 20A、-When did he go to America?About twice a week.22B、-Shall we see a movie tonight?Two years ago.24A、-What would you like to drink, madam?-Can I have a glass of white wine? 25A、Yes.I'll have a chicken salad please.26A、-How can I book a cheap hotel?Have you seen today's newspaper?I'm a nurse.29 A、-Have you been to America?Yes, it is.Can I help you? 31A、-Have you had a good day?Jim Grundy.We need some evidence and I think this will be very good evidence, especially as your neighbour saw them leaving.1 will take some photographs and check for fingerprints.Don't touch anything, please.Then I-ll take a statement from you and your neighbour, if I may, please.Tim: Yes, that's fine.Please go ahead.I'U make a cup of tea.Do you want one? Police officer: Yes, please, sir.Two sugars, please.31.Mr Timson came downstairs because____.A.he heard some noise 32.Which of the following was NOT damaged? B.The chair.33.Larry often steals things____.C．in the afternoon 34.The police will first _____....._____________一． A.take some photos 35.The police officer would like to____.B.have a cup of tea with two spoons of sugar

5、Flat 3．

Cheyney House, Grant Road, Chelsea, London 21 June 2004 Customer reference number: cw0 261537 Dear Madam/Sir, I'm writing to claim for the insurance on my camera, which.was stolen during my honeymoon last month in South America.It was mid-morning on 3 June.My wife and l were lying on the beach outside our hotel.A man came up to us to ask for directions.We had a small map of the island.As we were showing him our map,a group of children came along.We thought they were with the man who was asking directions.The children started to ask my wife some questions and she took their picture.The man sat down and talked to us while the children were playing nearby.As he was leaving, we realized that the children were not with him.Suddenly, one of them grabbed my wife's handbag and ran away along the beach.I chased him, and my wife followed me.The child dropped the bag, and so we got it back.We were walking back alon the beach when we realized that we had left the camera behind.When we got back to our place, the camera was not there and nor were the rest of the children.The same day I reported the matter to the local police.I bought a replacement camera the next day and I enclose a receipt.I look forward to hearing from you soon.Yours faithfully, Tim Manning 31.The man came to us to____.A.ask for the way 32.We thought the children____.A.knew the man who was asking directions 33.My wife and I____the child who took away the handbag.C．ran after 34.Our camera____ when we came back to our place.C.was taken away by the other children 35.The writer of the letter wants the insurance company to____.B.give them insurance on their camera

6、David and Xiaoyan arrived at the airport in good time.After checking in at the BA(British Airways)desk, they had their boarding passes checked, put their bags through theX-ray ruachine and went through the passport control on their way to the departure lounge.They didn't have anything to eat because they would eat on the plane, but they had acoffee and then they looked round the shops.Xiaoyan bought something for Mary, but Daviddidn't buy anything.Then they went to the gate.They had about 20 minutes to wait before embarking.Suddenly David realised that he hadn't got his camera with him.They went back and looked everywhere to see where he could have lost it-in the shops, in the cafe, at the X-raymachine, at the passport control and at the checking-in desk, but nobody had seen it.“I must have left it in the cafe,” said David, “I should have put it in my bag.I supposesomeone must have walked off with it!” 31.When they arrived at the airport, they had B.plenty of time 32.They first went A.to the checking-in desk 33.David realised that his camera was missing when he 'was C at the gate 34.They looked for the camera everywhere except C.on the plane

35.David thought he must have left it A.in the café

7、Xiaoyan: Packing is never-ending.I-Il just have to give things away.I can't take all of that stuff that I've put on the bed back to Shanghai.Mary: That new suitcase which you got yesterday is full already.Xiaoyan: Yes.1 know.I've even got two radios.I think I'll give that radio that Polly gave me to Steve.Mary:.Who? Oh, yes.F:Ie's the one that you spent all evening talking to at the party, isn't he? What's that there? Xiaoyan: It's a menu.Do you remember that meal that Franco cooked for my birthday?Well, that's the menu that he wrote out.If you look inside, you'll see everyonesigned it.So I'm not throwing that away.Oh, dear.I'll never finish..I have somuch stuff.Mary: What about your leaving do? Xiaoyan: Yes.I must think about that too.It depends on the weather really.I thought of having a picnic on Hampstead Heath, but if it's going to rain, that idea's no good.Mary: The forecast for the weekend is for showers and sunny intervals.Xiaoyan: I know.I think I might just have a little party here.I must get some caterers.The caterers who do meals for us at work are very good.31.Xiaoyan is going to _____ B.give some stuff away 32.Xiaoyan got a radio from _____B.Polly 33.Franco _____ for Xiaoyan's birthday.C.cooked meals and wrote the menu 34.At first, Xiaoyan's idea for her leaving do is to _____ A.have a picnic if the weather is fine 35.According to the weather forecast, it's going to _____-for the weekend.C.rain but with sunny intervals

8、Polly： Franc0，who do you take after in your family? Franc0：Definitely my mother．We’re both quite moody and impatient．We used to argue alot when l was growing up，because she’S quick—tempered．Als0．we’re both talland thin． ． Polly：Do you look like her as well7 ’

Franc0：N0，I look like my dad，but he’S very calm．I am more romantic．What about you?Polly：People say I look like my mum．We’ve got the same nose，unfortunately．But I'mnot like her in other ways．She’S shy whereas l’m much more sociable—I lovebeing with my friends and meeting new people，but’she hates it．I’m more like mydad，I think．What about you，Mary? Mary：I'm fl natural optimist，j ust like my dad．He is never pessimistic．I always thinkthat everything will work out well in the end and SO does he．I’ve got the samesense of humour as my mum．We both laugh at stupid things．I suppose I look a bitlike my grandmother．We’ve got the same smile，and we both have very dark hair．

31．Franc0’S____iS tall and thin． A．mum 32．Franc0’S dad iS____ C calm 33．Polly’S mum is____and——meeting new people． B．shy；hates 34．Mary is a(M____，just like her dad． A．optimist 35．Mary has the same____like her grandmother． C．smile

9、When I first knew Mike，we lived in a small village in Scotland·It WaS very differentfrom Mike’s life in London nOW"．We went to school together on our bicycles·EverY morningl went to his house and knocked Oil the door．Every morning Mike’s mum said’“l’m sorry·He's a bit late this mornin9”，and so I had to wait．Each day we were late for school，and I remember the teacher got very annoyed with US． I never

told her We were late because of Mike．Now，25 years later，I play tennis with Mike．I usually drive him to the tennis club·I go to his flat and he opens the door and says，‘‘I’m SOrry．I’m a bit late today·”The only reason he wasn’t late for his own wedding is that we lied tO him about the time!

As boys we spent a lot of time out exploring on oHr bikes． We wertt walking and fishing．I didn’t like fishing because I couldn’t swim．Probably the{unniest thing we did was when we st01e a bottle of whiskey{rom my Dad．We cycled about 5 miles awaY to drink it in one of our{avourite places．When we finished drinking it，we couldn’t cycle back—it was a long，slow walk．I’m sure we looked awful．We stin d0，when we come back from the pub on Friday nights． Nothing’s changed really． Oh，and I still can’t swim·

26．Mike and l went to school together in——· A．Scotland 27．—————always late{or school every mornin9· B．Mike and l were 28．Mike wasrl’t late for his wedding because——· C．we didn’t tell him the real time of his wedding 29．We used to spend a lot of time t0——0il bicycles· C．search and discover 30．We walked 5 miles back home because We——· A．were drunk

第二篇：2016電大《中級財務會計》必備小抄(各大題分開匯集).

1．按照我國現金管理制度的有關規定，下列支出不應使用現金支付的是()B．支付商品價款5 000元

2.2013年12月30日“壞賬準備”賬戶有借方余額10000元，年末應收賬款余額800萬元。如果按5‰提取壞賬準備，則“壞賬準備”賬戶的年末余額應為()。D．貸方余額40 000元

3.2012年1月2日購入一項無形資產并馬上投入使用，初始人賬價值為300萬元。該項無形資產預計使用10年，采用直線法攤銷。2012年12月31日其預計可收回金額為252萬元。公司對無形資產攤銷每半年核算一次；每年末計提無形資產減值準備，計提減值準備后該項無形資產預計使用年限、攤銷方法不變。則2013年．6月30日該項無形資產的賬面價值應為()B．238萬元

3．期末可供出售金融資產公允價值高于賬面價值的差額，應計人()B．資本公積

4．期末存貨采用成本與可變現凈值孰低計量，未簽訂銷售合同而持有的存貨，其可變現凈值的計算基礎是()商品的一般銷售價格

5．將一張已持有3個月、面值1 800 000元、票面利率6%、期限6個月的商業承兌匯票向銀行申請貼現，貼現率9%。該匯票到期時，付款企業無力支付，此時貼現企業應支付給貼現銀行的款額是()D．1 854 000元

6．企業自行研究開發一項新產品專利技術，開發過程中領用材料50000元，符合資本化條件。則領用該材料應借記的賬戶是()C．“研發支出” 7．在我國，下列各項中屬于投資性房地產的是()D．出租的土地使用權

8．認購C公司普通股10萬股計劃長期持有，每股面值1元，實際買價每股15元，其中包含每股已宣告發放但尚未收取的現金股利0.3元；另外支付相關費用6 000元。該批股票的初始投資成本為()B．1 476 000元

9．企業按應收賬款期末余額的io%計提壞賬準備。2013年末應收賬款余額為400 000元，調整前“壞賬準備”賬戶有貸方余額2 000元。據此2013年末公司應補提壞賬準備()。A．38 000元 10．下列原因導致的庫存原材料盤虧損失，應計入管理費用的是()C．儲存過程中發生的合理損耗

1．資產負債表日，可供出售金融資產公允價值產生正常波動。若發生減少額，會計上應借記()。B．資本公積

4．企業認購普通股1 000股作為可供出售金融資產核算和管理，每股面值10元，實際買價11 000元，其中包括已宣告分派但尚未支付的現金股利500元。另外支付傭金100元。該批股票的人賬價值應為()B．10 600元

5．以一項設備對外進行長期股權投資，設備原價15萬元，已提折舊4萬元；評估確認價值14萬元。按規定，投資轉出該設備還應視同銷售按4%計算繳納銷項增值稅。若該項交易具有商業實質，則長期股權投資的初始成本應為()145 600元 7．工業企業出售專利的凈收入，會計上應確認為()A．營業外收入

8．存貨期末計價采用成本與可變現凈值孰低法，所體現的會計信息質量要求是()。C．謹慎性 9．購進存貨在運輸途中發生的合理損耗，正確的會計處理方法是()A．計入存貨采購成本

4．企業認購普通股1 000股作為可供出售金融資產核算和管理，每股面值10元，實際支付買價共計12 000元，其中包括已宣告分派但尚未支付的現金股利600元。另外支付傭金100元。該批股票的人賬價值為()C．11 500元

5．長期股權投資采用權益法核算，年末根據被投資企業實現的凈利潤確認投資收益時，會計上應借記的賬戶是()C．“長期股權投資” 6．固定資產如果本期多計折舊，結果是一定使()A．期末固定資產凈值減少 7．甲公司將A材料加工成既定產品出售。2009年12月31日，A材料成本為340萬元，市場價格為280萬元，預計銷售發生的相關稅費為10萬元；用A材料生產的產成品的可變現凈值高于其成本。則2009年末A材料的賬面價值應為()A．340萬元

8．對采用公允價值模式進行后續計量的投資性房地產，下列會計處理方法中正確的是()D．不計提折舊或攤銷，資產負債表日按公允價值計量 9．A公司于3月15日銷售商品一批，應收賬款100 000元，規定對方的付款條件為2/

10、1/20、N/30。購貨單位于3月27日付款。A公司實際收到的金額應為()B．99 000元

10.企業認購普通股1 000股作為交易性金融資產核算和管理，每股面值10元，實際支付買價共計12 000元，其中包括已宣告分派但尚未支付的現金股利600元。另外支付傭金100元。該批股票的人賬價值為()D．11 400元

3．從深交所購人一批債券但持有目的暫不明確，對所發生的相關稅費，正確的會計處方法是()C．增加投資成本

4.2012年初購設備一臺自用，實際支付買價65 000元，支付安裝費3 000元及進項增值稅11 050元。此該設備的原價應為()C．68 000元 5．購入某公司發行的3年期債券一批計劃持有至到期，該批債券的利息于到期時同本金一起支付。持有期內，企業按期確認的應收利息，其核算賬戶是()D．持有至到期投資

6．企業自行研制一項專利，研究費用為300 000元；開發過程中發生原材料費用80 000元、人員工資160 000元、管理費用50 000元。在申請專利的過程中，發生律師費30 000元、注冊費3 000元。現企業已依法取得該項專利，不考慮其他因素的影響，則該項專利的入賬價值應為()C．323 000元

7.2011年12月31日，A材料的賬面余值（即成本）為340萬元，市價為280萬元，預計銷售發生的相關稅費為10萬元；用A材料生產的產成品的可變現凈值高于成本；則2011年末A材料的賬面價值應為()A．340萬元

8．以一項設備對外進行長期股權投資，設備原價15萬元，已提折舊4萬元；評估確認價值14萬元。此外，按規定投資轉出該設備應視同銷售按4%計算銷項增值稅。若該項交易不具有商業實質，則該項長期股權投資的初始成本應為()B．115 600元

9．年末應收賬款余額500 000元，調賬前“壞賬準備”賬戶有借方余額10 000元，按10%提取壞賬準備，則本年末應提取的壞賬準備金額為()D．60 000元

1．企業向證券公司劃款委托其買賣股票。對劃人證券公司的該種存款，會計上應確認為()C．其他貨幣資金

2.2010年初購人同期發行的3年期分期付息債券一批，計劃持有至到期。持有期內按期確認的應收利息，其核算賬戶是()A．應收利息 3．下列各項中，應記入“壞賬準備”賬戶貸方核算的是()。A．本期計提的壞賬準備 4．對盤虧的固定資產凈值，按規定程序批準后應計人()D．營業外支出

5．甲存貨月初結存數量200件，單價4元。2日發出150件，15日購進200件、單價4.4元；7日發出100件。企業對發出存貨采用先進先出法計價，則本月7日發出甲存貨的實際成本為()B．420元

6．企業自行研制一項專利并獲成功。研究費用200 000元；開發過程中發生原材料費用100 000元、人員工資160 000元、管理費用70 000元，全部符合資本化的條件。申請專利時，發生律師費、注冊費等共計20 000元。按照我國現行企業會計準則的相關規定，該項專利的入賬價值應為()D．350 000元

7．認購普通股10 000股作為可供出售金融資產核算和管理，每股面值1元，實際買價總計110 000元，其中包括已宣告分派但尚未支付的現金股利1 000元。另外支付交易稅費100元。該批股票的初始投資成本應為()C．109 100元

10．某商場對庫存商品采用售價金額核算法核算。2010年5月初甲商品實際采購成本170 000元、售價總額為200 000元；本月購進甲商品的實際采購成本為230 000元、售價總額為300 000元，本月銷售甲商品的售價金額為400 000元。據此5月末庫存甲商品的實際采購成本為()B．80 000元

1．同一企業不同時期的會計政策選擇、會計程序與處理方法應盡可能保持一致，不得隨意變更。它所體現的會計信息質量要求是()C．一致性 2．自然災害造成存貨毀損，扣除可收回的保險賠款與存貨殘值后的凈損失，應計人()A．營業外支出 3．對采用商業匯票結算的商品銷售，確認收入時應借記的賬戶是()B．“應收票據” 4．下列賬戶中，可辦理銀行借款轉存業務的是()C．一般存款賬戶 5．固定資產本期多提折舊，會使()D．期末固定資產凈值減少 6．年末應收賬款余額500 000元，調賬前“壞賬準備”賬戶有借方余額1 000元，按應收賬款余額的5‰提取壞賬準備，則本年末應補提的壞賬準備金額為()D．3 500元

7．固定資產原值10000元，預計凈殘值1000元，預計使用5年。按年數總和法計提折舊，第二年折舊額應為(2400元)8.2010年4月2日購人M公司20%的普通股計劃長期持有。當年M公司實現稅后利潤180 000元，宣告分派現金股利100 000元。如果采用成本法核算，本項投資當年應確認投資收益()D．20 000元

9．從深交所購入一批債券計劃近期出售，對購入所發生的相關稅費，正確的處理方法是()。B．減少投資收益

10.企業（一般納稅人）從外地購進材料一批，增值稅專用發票上注明價款20 000元、增值稅額3 400元，另外支付運費1 000元(稅法規定運費的增值稅扣除率為7%)。則該批材料的實際采購成本為()C．20 930元 1．下列各類設備不應計提折舊的有()D．已提足折舊仍繼續使用的設備

2．資產負債表日，交易性金融資產發生的公允價值增加額，會計上應借記的賬戶是()A．交易性金融資產 3．從證券交易所購入股票作為可供出售金融資產核算和管理，對所發生的交易稅費，會計上記為()A．增加投資成本 4．下列存款不通過“其他貨幣資金”賬戶核算的是()B．轉賬支票存款

5．財產清查中發現存貨的實存金額小于賬面余值，原因待查。對該項差額的會計處理是，在調整存貨賬面余值的同時，應()D．增加待處理財產損溢

7．購入當日發行的3年期債券計劃持有至到期，該批債券利息按年支付。持有期內企業按期確認利息收入時，應借記的賬戶是()A．應收利息 8．工業企業出租一項專利，出租期內攤銷的成本，應計人()C．其他業務成本

9．原材料已經驗收入庫，月末結算憑證未到，應按材料合同價款估計入賬。編制的會計分錄是()。C．借：原材料 貸：應付賬款 10.零售企業存貨采用售價金額核算。期末“庫存商品”賬戶余額為860 000元，“在途物資”賬戶余額為120 000元，“低值易耗品”賬戶余額為51 000元，“包裝物”賬戶余額為6000元，“商品進銷差價”賬戶余額為275000元。據此，期末存貨項目的實際成本應為()A．762 000元 1．小規模納稅企業購進存貨所發生的進項增值稅，正確的核算方法是()A．計入存貨成本 2．對庫存現金清查中發現的確實無法查明原因的長款，批準后應將其計人()D．營業外收入 4．存貨價格持續上漲時，下列發出存貨計價方法能使期末存貨金額最大的是()A．先進先出法

5．購入當期發行的3年期債券一批計劃持有至到期，債券利息于到期時同本金一起支付。據此，持有期內企業按期確認的應收利息，其核算賬戶是()C．持有至到期投資

6．購入普通股10 000股作為交易性金融資產核算和管理，每股面值1元，每股買價5.50元、其中包括已宣告發放但尚未支付的現金股利0.20元。另外支付交易稅費1 200元。據此，該項交易性金融資產的初始成本應為()B．53 000元

7.2010年12月31日，D存貨庫存成本35萬元，預計售價（不含增值稅）50萬元、估計銷售費用6萬元。之前該項存貨未計提跌價準備，不考慮其他因素。則2010年12月31日，D存貨應計提跌價準備()D．0 8．固定資產原值50 000元，預計使用5年，預計凈殘值2 000元。采用年數總和法計提折舊時，第二年的折舊金額應為()C．12 800元 9．采用總額法核算附現金折扣的商品銷售，對所發生的現金折扣支出，正確的會計處理方法是()A．增加財務費用

10.H公司以一臺設備對A公司投資，取得A公司有表決權的股份10%計劃長期持有。設備公允價值30萬元、凈值26萬元，未計提減值準備。設備運至A公司，發生運輸費用2 000元。該項交易具有商業實質，不考慮其他相關稅費，則H公司對該項長期股權投資確認的初始成本應為()A．302 000元

1．下列轉賬結算方式中，只可用于同城結算的是()C．銀行本票結算 2．對所計提的資產減值損失，會計上應借記的賬戶為()B．“資產減值損失” 3．對交易性金融資產持有期內取得的現金股利或分期付息債券利息，除該項投資發生時已計人應收項目的外，應()A．增加投資收益 4．工業企業出租無形資產取得的收入，會計上應確認為()C其他業務收入

5．-項存貨與一臺設備交換，兩項資產均存在活躍的交易市場且公允價值相等。若該項交易具有商業實質，則換入資產的入賬價值為()D．換出資產的公允價值十應支付的相關稅費

7.2008年12月31日A商品的賬面余值25 000元，預計可變現凈值23 000元。2009年12月31日該商品的賬面余值沒變，預計其可變現凈值為26 000元。則2009年末對A商品應做的會計處理是()A．沖減跌價準備2 000元

8．認購C公司普通股10萬股計劃長期持有，每股面值1元、實際買價15元，其中包含每股已宣告發放但尚未收取的現金股利0.3元；另外支付相關稅費6 000元。據此，該批股票的初始投資成本為()B．1 476 000元

9．A公司于3月1 5日銷售商品一批，應收賬款100 000元，規定對方的付款條件為2/

10、1/20、N/30。購貨單位于3月27日付款，A公司實際收到的金額應為()C．99 000元

10.2006年12月30日購人一臺不需安裝的設備并交付使用。設備原價50 000元，預計使用5年，預計凈殘值2 000元。若按年數總和法計提折舊，則2009年應計提折舊額()B．9 600元

2．存貨采購途中發生的合理損耗，正確的會計處理方法是()A．計入采購成本

3．根據我國《銀行賬戶管理辦法》的規定，下列賬戶中可辦理借款轉存的是()B．一般存款賬戶 4．下列設備不屬于存貨核算內容的是()C．購迸生產車間用設備

5．-張帶息應收票據，面值100 000元、年利率9%、三個月到期。則該票據的到期金額應為()C.102 250元

6.2009年初購入設備一臺自用，實際支付買價5000元，支付安裝費1000元、增值稅進項稅850元。則該設備的人賬原值應為()B．6 000元 7．采用公允價值模式計量的投資性房地產，期末公允價值高于賬面價值的差額，正確的處理方法是()D．增加公允價值變動收益

8．H公司采用備抵法并按應收賬款余額的5%估計壞賬損失。2008年初，“壞賬準備”賬戶余額2萬元，當年末應收賬款余額100萬元。2009年5月確認壞賬損失3萬元，7月收回以前已作為壞賬注銷的應收賬款1萬元，年末應收賬款余額80萬元。據此2009年末H公司應補計提壞賬準備()C．1萬元

9.2009年7月1日A公司以每張900元的價格購人B公司2009年1月1日發行的面值1 000元、票面利率2%，3年期、到期一次還本付息的債券50張，計劃持有至到期。該項債券投資發生的折價金額應為()B．5 500元 10．下列各項中，與無形資產攤銷的會計處理無關的是()A．增加財務費用

多選：

11．下列各項屬于其他貨幣資金內容的有(BCD)B．銀行匯票存款 C．銀行本票存款 D．信用證存款

12．采用備抵法核算壞賬損失的優點是()A．符合謹慎性原則 B．避免虛增資產C．符合配比原則 E．為報表使用者提供更相關、可靠信息 13.下列計量屬性中，可作為投資性房地產后續計量的有()C．公允價值 E．歷史成本 14.下列各項應計人企業（一般納稅人）外購存貨成本的有()A．存貨的購買價格 C．運輸途中的保險費 D．運輸途中的合理損耗 E．入庫前的挑選整理費 15.根據中國人民銀行《支付結算辦法》的規定，下列票據可以背書轉讓的有()。A．支票 B．銀行本票 C銀行匯票 D．商業承兌匯票 E．銀行承兌匯票

11．下列各項資產應計提減值準備的是()B．長期股權投資 C．存貨 D．持有至到期投資 12.下列項目中，構成“固定資產清理”損益的有()A．毀損固定資產的變價收入

B．出售不動產應交的營業稅C．報廢固定資產發生的清理費用 E．自然災害造成的固定資產毀損的保險賠款

13.購進材料已驗收入庫，但至月末結算憑證仍未到。正確的會計處理方法是()A．月末按暫估價入賬D．下月初再用紅字沖回 14.下列各項中，屬于“其他應收款”核算內容的有()A．應收的保險賠款 B．應收的各種罰款 C．租入包裝物支付的押金

15．對使用壽命不確定的無形資產的會計處理，下列表述不正確的是()B．一律按10年攤銷 C．期末按公允價值計價D．一律采用直線法攤銷 E．屬于自行研發的，全部支出一律“資本化”

11.我國會計實務中，下列各項需作為應收票據核算的有()D．商業承兌匯票 E．銀行承兌匯票 12.企業委托外單位（雙方均為一般納稅人）加工存貨，其實際成本應包括()。

A．加工費用 C．加工存貨的往返運雜費 D．加工存貨往返運輸的途中保險費 E．加工中耗用材料的實際成本 14.采用權益法核算時，下列各項會引起長期股權投資賬面價值變動的有()a A.計提長期股權投資減值準備 C．被投資企業資本公積增加 D．被投資企業宣告分派現金股利

15.下列關于土地使用權會計處理的表述中，正確的有()D.用于出租的土地使用權及其地上建筑物確認為投資性房地產 E.房地產開發企業為開發商品房購入的土地使用權確認為存貨C．為建造固定資產購入的土地使用權確認為無形資產

11．企業對備用金采用定額管理制度，備用金使用部門持開支單據報銷時，應貸記的賬戶包括()D．庫存現金 E．銀行存款 12．甲企業（小規模納稅人）委托乙企業加工煙絲，收回的煙絲將進一步加工成卷煙出售。下列與委托加工煙絲有關的開支內容中，應計人煙絲加工成本的有()A．加工煙絲的原材料成本 B．加工費用 C．往返運費 D．加工環節應交的增值13．下列各項中，作為應收票據內容核算的有()B．商業承兌匯票 E．銀行承兌匯票

14．對已計提的下列各項資產減值準備，我國現行企業會計準則不允許轉回的有()。A．無形資產減值準備 B．固定資產減值準備 E．長期股權投資減值準備 15．下列固定資產應計提折舊的有()B．未使用的房屋 D．大修理停用固定資產 11．下列有關固定資產的核算內容中，影響其清理凈損益的有()。

A．設備清理費用 C．毀損設備的保險賠款 D．設備出售收入 E．報廢設備已計提的減值準備 12．下列各項應作為無形資產核算的有()B．商標 C．專利權 D．特許權

13．我國現行企業會計準則允許采用的發出存貨計價方法有()A．個別計價法 B．先進先出法 C．加權平均法 D．移動加權平均法 14．下列支出按規定可直接使用現金結算的有()B．支付張一差旅費3 000元 C．支付李明困難補助800元 15．下列各項收入中，應確認為投資收益的有()。

A．國債投資的利息收入 B．出售股票投資的凈收入 E．購買公司債券按實際利率確認的利息收入 11．下列屬于應收票據核算內容的有()B．商業承兌匯票 C．銀行承兌匯票

12.下列各項資產期末應確認減值損失的有()B．存貨 C．長期股權投資 D．持有至到期投資 13．下列各項應計人企業（一般納稅人）外購存貨入賬價值的有()。

A.存貨的購買價格 B．運輸途中的保險費 D．運輸途中的合理損耗 E．入庫前的挑選整理費

14.下列各項屬于壞賬損失估計方法的有()C．賒銷百分比法 D．賬齡分析法 E．應收賬款余額百分比法 15．在我國，下列各項中屬于投資性房地產的有()A．出租的建筑物 D．出租的土地使用權

11．下列轉賬結算方式中，同城、異地均可采用的有()C．商業匯票結算 D．委托收款結算E．銀行匯票結算

12.對采用公允價值模式進行后續計量的投資性房地產，下列表述不正確的是()A．應計提折舊或攤銷 C．公允價值變動損失計入資本公積 D．不計提折舊或攤銷，但應進行減值測試并計提減值準備 E．以后會計期間可改用成本模式進行后續計量 13．下列各項中，屬于壞賬損失核算方法的有()A．直接轉銷法 B．備抵法 14．下列各項應作為企業投資收益核算的有()。

C．購買國債確認的利息收入 D．出售交易性金融資產取得的凈收入 E．購買公司債券按實際利率確認的利息收入 15．下列與無形資產攤銷有關的表述中，正確的有()。

A．無形資產一般無殘值 B．使用壽命不確定的無形資產不需要攤銷 E．攤銷方法多種，包括直線法、生產總量法等 11．下列各項應計人企業（一般納稅人）外購存貨入賬價值的有()。

A．存貨的購買價格 B．運輸途中的保險費 C．入庫前的挑選整理費 D．運輸途中的合理損耗 12.對使用壽命不確定的無形資產的會計處理，下列表述不正確的是()。

A．一律按10年攤銷 B．一律采用直線法攤銷 D．期末按公允價值計價 E．屬于自行研發的，全部支出一律“資本化” 13.衡量一項會計信息是否具有相關性，主要體現在該信息是否具有()A.預測價值 B．反饋價值

14．計提固定資產折舊，應借記的會計科目可能有()A．制造費用 B．管理費用 C．其他業務成本 D．銷售費用 15．下列業務發生時，一定能增加企業投資收益的有()A．交易性金融資產出售時，結轉持有期內確認的公允價值變動凈收益

B．持有至到期投資持有期內按實際利率確認的利息收入 E．長期股權投資的持股比例10%，被投資企業宣告分配現金股利 11．下列各項中，屬于財務會計主要特點的有()A．以貨幣作為主要計量單位

B．主要提供企業過去和現在情況的會計信息C．有一套系統的規范體系 D．有一套約定俗成的會計程序和方法 12．對交易性金融資產的會計處理，下列表述正確的有()A．購入時支付的相關交易稅費不計入初始成本 C．出售時應同時將原計入“公允價值變動損益”賬戶的金額轉入“投資收益”賬戶 E．購人時所付價款中包含的已宣告但尚未支付現金股利，作為應收股利單獨核算 13．下列關于固定資產會計處理的表述，正確的有()A．處置凈損益計人營業外收支

D．用工作量法計提的各期折舊額可能不相等 E．經營出租期間計提的折舊額計人其他業務成本 14．下列有關無形資產的會計處理，不正確的有()。

B．使用壽命確定的無形資產只能采用直線法攤銷 D．使用壽命不確定的無形資產既不核算攤銷也不核算減值 15．盤虧存貨損失在報經批準后，根據不同原因可分別計人(A．管理費用 C．營業外支出 D．其他應收款

簡答題：

1．什么是備用金？會計上應如何管理？

備用金是指企業財會部門按有關制度規定撥付給所屬報賬單位和企業內部有關業務和職能管理部門用于日常零星開支的備用現金。

會計上對備用金的管理：(1)備用金也是庫存現金，首先應遵守現金管理制度的有關規定；(2)備用金的具體管理方法分定額管理與非定額管理兩種模式。

2．什么叫固定資產的可收回金額？如何解釋固定資產減值？

固定資產可收回金額是指資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值兩者之間較高者，企業取得固定資產后，在長期的使用過程中，除了由于使用等原因導致固定資產價值磨損并計提固定資產折舊外，還會因損壞、技術陳舊或其他經濟原因，導致其可收回金額低于賬面價值，稱為固定資產減值。

期末（至少按年）企業應當對固定資產逐項進行檢查，如果由于損壞、長期閑置等原因導致可收回金額低于其賬面價值的，應計提減值準備。

3．如何區分交易性金融資產與持有至到期投資？

交易性金融資產與持有至到期投資的區分主要是投資目的或管理意圖不同。

具體講：交易性金融資產投資目的是為了獲取短期買賣價差收益，并非長期持有。

持有至到期投資是在購人時就有明確意圖與能力計劃持有至到期，其確認條件包括到期 日固定、收回金額固定或可確定，且企業有明確意圖與能力持有至到期。4．什么是投資性房地產？會計處理上它與自用房地產有哪些不同？

投資性房地產是指為賺取租金或資本增值，或兩者兼有而持有的房地產。如經營出租的房產、出租的土地使用權等。

投資性房地產與自用房地產的會計處理差別：

①會計計量模式不同。投資性房地產有成本模式、公允價值模式兩種，自用房地產僅使用成本模式進行計量。

②會計處理不同。采用成本模式計量時，投資性房地產與自用房地產均需計提折舊或攤銷，發生減值的、還應按規定計提減值準則。

采用公允價值模式計量的投資性房地產，持有期內無需計提折舊或攤銷，也不存在減值的核算，期末按公允價值計量，公允價值變動金額直接計人當期損益。5.應收賬款與應收票據有何區別？

應收賬款與應收票據的區別：(1)收賬期不同。應收賬款的正常收賬期一般不超過3個月，應收票據的收款期最長可達6個月。(2)法律約束不同，從而導致債權人收回債權的保證程度不同。應收票據以書面文件形式約定，具有法律上的約束力，對債權人有保障。應收賬款則不然，其債務人并不出具付款的書面承諾，賬款的償付缺乏法律約束力。(3)應收票據作為商業信用和工具，既可以轉讓，也可以流通；還可向銀行申請貼現。應收賬款正常情況下可將其出售或抵借，但在我國目前情況下不可行。

6．什么是發出存貨計價？我國企業會計準則規定可使用的方法有哪些？

發出存貨計價是指：發出存貨時，采用一定方法計算確定發出存貨的單位成本，進而計算發出存貨總成本的方法或程序。

我國企業會計準則規定可使用的存貨發出成本計價方法主要有：個別計價法、先進先出法、加權平均法、移動加權平均法。7．什么叫投資性房地產？并舉例說明。其后續計量模式有哪幾種？

投資性房地產是指企業為賺取租金或資本增值，或兩者兼有而持有的房產與地產。例如：出租的辦公樓、出租的土地等。后續計量模式有成本模式、公允價值模式兩種。8．什么是證券投資？按投資目的分類包括哪些？

證券投資是指企業以購買債券、股票、敢的方式直接投資于證券市場。

按投資目的，證券投資分為交易性金融資產、可供出售金融資產、持有至到期投資以及長期股權投資。9．簡述無形資產攤銷的相關規定。

我國對無形資產攤銷的相關規定：(1)使用壽命不確定的無形資產，會計上不核算攤銷，只需核算減值。使用壽命有限的無形資產需要核算攤銷。(2)無形資產的使用壽命應進行合理估計與確認。

(3)攤銷方法多種，包括直線法、生產總量法等。具體選擇時，應反映與該項無形資產有關的經濟利益的預期實現方式，并一致地運用于不同會計期間。

(4)無形資產的殘值一般為零。(5)無形資產的攤銷期自其可供使用時（即達到預定用途）開始至終止確認時止。10.固定資產的可收回金額是指什么？如何解釋固定資產減值？

固定資產可收回金額是指資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值兩者之間的較高者。企業取得固定資產后，在長期的使用過程中，除了由于使用等原因導致固定資產價值磨損并計提固定資產折舊外，還會因損壞、技術陳舊或其他經濟原因，導致其可收回金額低于賬面價值，稱為固定資產減值。11.什么是銀行存款？企業在銀行開立的存款賬戶有哪些？

銀行存款是指企業存放在銀行或其他金融機構的貨幣資金。按照規定，我國企業在銀行開立的存款賬戶包括：

基本存款戶、一般存款戶、臨時存款戶、專用存款戶。12.簡述權益法的涵義與適用范圍。

權益法是指長期股權投資以初始投資成本計量后，投資期內根據投資企業享有被投資單位所有者權益份額的變動對投資賬面余值進行調整的方法。

權益法適用于長期股權投資形成后，投資企業對被投資單位具有共同控制或能產生重大影響的情況。

投資企業對所控制的子公司平時用成本法核算，編制合并報表時再用權益法轉換 13.長期股權投資的核算方法有哪些？各自的適用范圍是怎樣的？

答：長期股權投資的核算方法有兩種：成本法、權益法。（兩種方法各1分）

成本法適用于：①投資企業控制的子公司；②投資企業對被投資單位無控制：無共同控制也無重大影響，并在活躍市場中沒有報價、公允價值不能可靠計量的長期股權投資；

權益法適用于：投資企業對被投資單位產生重大影響或共同控制的長期股權投資。14.在我國會計實務中，除存貨外，哪些資產應計提減值準備（請列舉5項）? 答：我國會計實務中，除存貨外，需要計提減值損失的資產有：

應收賬款、持有至到期投資、長期股權投資、固定資產、無形資產、采用成本模式的投資性房地產、（特殊情況下的）可供出售金融資產。

15．期末存貨計價為什么采用成本與可變現凈值孰低法？

答：期末存貨采用成本與可變現凈值孰低法計價，主要是使資產負債表上期末的存貨價值符合資產定義。當存貨的期末可變現凈值下跌至成本以下時，由此形成的損失已不符合資產的“未來經濟利益流入”的實質，因而應將這部分損失從存貨價值中扣除，計入當期損益。這也是會計核算謹慎性原則的要求。存貨期末可變現凈值跌至成本以下時，如果仍以歷史成本計價，就會出現虛夸資產的現象，導致會計信息失真。

1．公司對原材料采用計劃成本核算，上月購進并已付款的原材料今日到貨并驗收入庫，計劃成本為800 000元。

借：原材料 800 000 貸：材料采購 800 000 2．投資性房地產（采用公允價值模式計量）期末發生公允價值變動收益150 000元。

借：投資性房地產 150 000 貸：公允價值變動損益 150 000 3．)長期股權投資采用成本法核算，本確認應收現金股利180 000元。借：應收股利 貸：投資收益 4．用銀行存款支付報廢固定資產清理費用12 000元。借：固定資產清理 貸：銀行存款 5．計提無形資產減值損失60 000元。借：資產減值損失 貸：無形資產減值準備

6．期末結轉本月發出原材料應負擔的節約額180 000元。其中，直接生產用材料節約135 000元，車間一般耗用材料節約30 000元，廠部領用材料節約15 000元。借：材料成本差異 貸：生產成本 制造費用 管理費用

7．銷售產品一批，售價300 000元，增值稅51000元。經查，該批產品的貨款已于上月預收200 000元，余款尚未結清。

借：預收賬款 351 000 貸：主營業務收入300 000 應交稅費51 000 8．持有至到期投資本期確認應收利息155 000元，該項利息于2013年2月債券到期時收取。

借：持有至到期投資155 000 貸：投資收益 155 000 9．出納員用現金支付報廢固定資產的清理費用1 500元。借：固定資產清理 貸：庫存現金 10．采用權益法確認長期股權投資收益200 000元。借：長期股權投資 貸：投資收益 11．銷售產品一批，售價200 000萬元，增值稅34 000元。貨款已于上月全部收妥存人銀行。．

借：預收賬款 貸：主營業務收入 應交稅費

12．將可供出售金融資產出售，凈收入200 000元已存入銀行。該項投資賬面價值175 000元，持有期內已確認公允價值變動凈收益35 000元。

借；銀行存款 貸：可供出售金融資產175 000 投資收益25 000 同時：借：資本公積35 000貸：投資收益35 000 13．期末集中一次結轉本月入庫原材料的成本超支額80 000元。借：材料成本差異 貸：材料采購 14.向運輸部支付備用金50 000元，由出納員用現金付訖。借：其他應收款（或備用金）貸：庫存現金

15.將一張不帶息的應收票據向銀行申請貼現，票據面值200 000元，支付銀行貼現利息4 000元，余款已全部存人公司存款賬戶。借：銀行存款 財務費用 貸：應收票據

16.從外地購人甲材料（按計劃成本核算）一批，價款85 400元，增值稅額14 518元。貨款尚未支付，材料未達。

借：材料采購 應交稅費 貸：應付賬款

17.出售專利一項，售價150 000元收妥并存入銀行。該項專利成本200 000元、累計攤銷80 000元，未計提減值。相關稅費略。借：銀行存款 累計攤銷 貸：無形資產 營業外收入

18.投資性房地產（用公允價值計量）期末發生公允價值變動收益150 000元。借：投資性房地產貸：公允價值變動損益 19.5日，發出材料一批直接用于A產品生產，計劃成本為60 000元。借：生產成本 貸：原材料

20.10日，賒銷商品一批，增值稅專用發票上列示價款50 000元、增值稅8 500元；現金折扣條件為2/

10、N/30。

借：應收賬款 貸：主營業務收入 應交稅費

21.12日，委托銀行開出銀行匯票一張，金額800 000元，準備用于支付購貨款。借：其他貨幣資金 貸：銀行存款 22.23日，2008年1月20日購入的到期還本付息債券已到期，本息和總計82萬元全都收回并存入銀行。

借：銀行存款 貸：持有至到期投資

23.30日，對投資性房地產（用公允價值模式計量）確認公允價值變動損失50 000元。借：公允價值變動損益 貸：投資性房地產

24.30日，結轉本月5日領用材料的成本超支額1 200元。借：生產成本 貸：材料成本差異 25.30日，計提無形資產減值準備60 000元。借：資產減值損失 貸：無形資產減值準備

26.以銀行存款購入某上市公司發行的3年期債券一批，面值50 000元，實際付款52 000元。相關稅費略。購人時，持有意圖不明確。借：可供出售金融資產 貸：銀行存款

27.開出現金支票向儲運部撥付定額備用金20 000元。借：其他應收款（或備用金）貸：銀行存款 28.結轉固定資產清理凈收益2 000元。借：固定資產清理 貸：營業外收入

29.交易性金融資產本期發生公允價值變動收益60 000元。借：交易性金融資產 貸：公允價值變動損益

30.長期股權投資采用成本法核算。根據被投資方公布的本利潤分配方案，本該項投資確認應收現金股利15萬元。借：應收股利 貸：投資收益

31.采用分期付款方式購入一項專利，公允價值170萬元，合同約定售價200萬元，每半年一次、分4次平均支付。相關手續已辦妥，專利已交付使用。借：無形資產 未確認融資費用 貸：長期應付款

32.對作為投資性房地產核算和管理的辦公樓計提折舊50 000元。借：其他業務成本 貸：投資性房地產累計折舊 33．期末，盤虧原材料一批，實際成本200元、進項增值稅額34元原因待查。借：待處理財產損益貸：原材料 應交稅費 34．儲運部報銷本月銷售商品市內運費4 000元。經查，公司對儲運部的備用金實行定額管理，對本次報銷金額財會部門以支票付訖。借：銷售費用 貸：銀行存款

35．持有至到期投資本期確認應收利息50 000元，經查，該項利息于2011年2月債券到期時收取。借：持有至到期投資 貸：投資收益

36．公司對原材料采用計劃成本核算。上月購進并已付款的原材料今日到貨并驗收入庫，計劃成本為20萬元。借：原材料 貸：材料采購

37．長期股權投資采用成本法核算。根據被投資方公布的本利潤分配初步方案，本公司確認應收現金股利15萬元。借：應收股利貸：投資收益

38.支付報廢設備清理費用1 500元。借：固定資產清理 貸：銀行存款（或庫存現金）

39.銷售產品一批，售價20萬元，增值稅率17%。經查，該批產品的貨款已于上月預收15萬元，余款尚未結清。

借：預收賬款 貸：主營業務收入應交稅費

計算題：

1.甲企業基本生產車間于2010年底購入一臺設備并投入使用。該設備原價100 000元，預計使用期限5年，無殘值。2013年6月2日因火災使該項設備提前報廢，經批準后進行清理。清理時以銀行存款支付清理費用350元，取得殘值收入700元已存人銀行。設備已清理完畢。

要求：(1)采用雙倍余額遞減法計算該設備各年的折舊額（最后2年改直線法）；(2)計算該設備的清理凈損益。

2.．K公司的壞賬核算采用備抵法，并接應收賬款余額百分比法計提壞賬準備。2012年12月31日“壞賬準備”賬戶余額24 000元。2013年10月將已確認無法收回的應收賬款12 500元作為壞賬處理，當年末應收賬款余額120萬元，壞賬準備提取率為3%;2014年6月收回以前已作為壞賬注銷的應收賬款3 000元，當年末應收賬款余額100萬元，壞賬準備提取率由原來的3%提高到5%。

要求；分別計算K公司2013年末、2014年末“壞賬準備”賬戶的余額以及應補提或沖減的壞賬準備金額。

3.M公司于2013年6月5日收到甲公司當日簽發的帶息商業承兌匯票一張，用以償還前欠貨款。該票據面值800 000元，期限90天，年利率6%。2013年7月15日，M公司因急需資金，將該商業匯票向銀行貼現，年貼現率9%，貼現款已存AM公司的銀行存款賬戶。

要求計算確定M公司該項應收票據下列金額：(1)票據的貼現期、到期值、貼現利息和貼現凈額；

(2)2013年9月初，上項匯票到期，甲公司未能付款。此時M公司應支付給貼現銀行的金額。

4.2010年12月底甲公司購入一臺設備并投入使用，原價15萬元，預計使用5年，無殘值，采用雙倍余額遞減法計提折舊。稅法規定該種設備采用直線法折舊，折舊年限同為5年。

要求（列示計算過程）：

(1)采用雙倍余額遞減法計算該設備2011年、2012的折舊額及2012年末的凈值；(2)2012年末設備的可收回金額為60 000元，計算確定年末該設備的賬面價值；

(3)若采用年數總和法計算折舊，2011年、2012年設備的折舊額又是多少？ 答案：(1)2011：

采用雙倍余額遞減法估計折舊，2011年折舊額-150 000×40%=60 000元

2012年折舊額-90 000×40%=36 000元 2012年末設備凈值=150 000-(60 000+36 000)=54 000元

(2)2012年末，設備凈值54 000元<可收回金額60 000，未發生減值，故： 本年末設備的賬面價值一凈值-54 000元(3)采用年數總和法估計折舊，2011年折舊額-150 000×5/15—50 000元 2012年折舊額-150 000×4/15= 40 000元

5.長盛公司經營A、B、C三種商品，期末存貨采用成本與可變現凈值孰低法計價，并按單項比較法計提存貨跌價準備。2009年初各項存貨跌價準備均為O，2009、2010年末的有關資料如下表所示。請按公司規定分別確認2009、2010年末三項存貨的期末價值以及應計提或沖減的跌價準備，并將結果填入下表。長盛公司期末存貨價值計算表 金額：元

答案：——長盛公司期末存貨價值計算表 金額：元

6.2010年1月3日H公司購入同日發行的總面值1 000 000元、期限3年、票面利率6%的債券一批，計劃持有至到期，實際付款1 056 030元；該批債券每半年付息一次，付息日為1月1日、7月1日。H公司于每年的6月30日、12月31日結算利息并分攤債券溢價。債券購人日實際利率為4%。要求計算該項債券投資的下列指標：(1)購人債券的溢價；(2)半年的應收利息；(3)采用實際利率法計算的第1期投資收益以及分攤的債券溢價；(4)第1期末的債券攤余成本。

（注意：①列示計算過程；②金額以“元”為單位，并對計算結果保留2位小數）答案：(1)購入債券溢價一買價1 056 030元一面值1 000 000元-56 030元(2)半年應收利息一債券面值1 000 000元×半年的票面利率3%=30 000元

(3)第1期實際投資收益-1056030元×半年的實際利率2%=21120.6元 本期分攤溢價-30000元-21120.6元=8 879.4元(4)第1期末債券攤余成本-1 056 030元-8879.4元-1047 150.6元或-1000 000元+(56030元-8 879.4元)=1047 150.6元

7.2010年1月20日H公司認購C公司普通股10%、計100萬股準備長期持有，每股面值1元，實際買價每股10元、其中包含每股已宣告發放但尚未支付的現金股利0.2元；另外支付相關費用20 000元。2010C公司實現凈利潤800萬元，宣告分配現金股利500萬元。要求計算H公司上項投資2010年的下列指標：(1)初始投資成本；(2)應收股利；(3)采用成本法核算應確認的投資收益；

(4)如果采用權益法核算，2010年應確認的投資收益以及年末該項長期股權投資的賬面余值。

答案：(1)長期股權投資初始成本-1 000000×(10-0.2)+20 000=9820 000元(2)應收股利=5 000 000×io~6 =soo ooo元(3)成本法下的投資收益-5 000 000×10%=soo ooo元(4)權益法下的投資收益-8 000 000×10 %一800 000元 權益法下2010年末長期股權投資賬面余值一初始投資成本982萬元十投資收益80萬元一應收股利50萬元-1012萬元

8.D公司按期末應收賬款余額的10%計提壞賬準備。2008年初，“壞賬準備”賬戶期初余額15萬元，當年末應收賬款余額200萬元。2009年確認壞賬損失9萬元，收回以前已注銷的壞賬4萬元；當年末應收賬款余額為180萬元。2010年末應收賬款余額160萬元。

要求分別計算：

(1)2009、2010年各年末“壞賬準備”賬戶的年末余額；(2)2008、2009、2010年各年末應補提或沖減的壞賬準備金額。答案：(1)2009年“壞賬準備”賬戶年末余額一應收賬款年末余額180萬元×10%=18萬元 2010年“壞賬準備”賬戶年末余額=應收賬款年末余額160萬元×10%=16萬元

(2)2008年末應補提壞賬準備一“壞賬準備”賬戶年末余額20萬元一“壞賬準備”賬戶年初余額15萬元-5萬元 2009年末應補提壞賬準備=“壞賬準備”賬戶年末余額18萬元一（“壞賬準備”賬戶年初余額20萬元十收回以前已注銷的壞賬4萬元一當年確認壞賬損失9萬元）-3萬元

2010年應沖減壞賬準備一“壞賬準備”賬戶年末余額16萬元一“壞賬準備”賬戶年初余額18萬元=-2萬元

9.3月1日A商品結存數量200件、單價2元；3月2日發出150件；3月5日購進200件、單價2.2元；3月7日發出100件。

要求：分別采用先進先出法、移動平均法、加權平均法計算3月份A商品發出成本、期末結存成本。

六、綜合題

1..2012年1月20日B公司以現款購入甲公司股票10 000股作為長期投資，每股買價10元、其中包括已宣告發放但尚未支付的現金股利每股O。2元。投資日，甲公司凈資產的賬面價值與公允價值相等。當年甲公司實現稅后利潤為2 000 000元，決定分配現金股利1 000 000元。

要求：

(1)計算該項股票投資的初始成本；

(2)假設B公司所購股票占甲公司普通股的15%，請采用適當方法計算2012年的投資收益，并編制確認2012年投資收益的會計分錄；

(3)假設B公司所購股票占甲公司普通股的30%，請采用適當方法計算2012年的投資收益，并編制確認2012年投資收益與應收股利的會計分錄（不考慮其他影響因素）。（注：“長期股權投資”要求寫出明細科目）

2.2010年1月2日M公司以198萬元購入H公司同日發行的3年期、到期還本、按年付息的公司債券一批，計劃持有至到期。該債券票面利率為5%，實際利率5.38%，面值總額為200萬元，每年1月3日支付利息。每年末M公司采用實際利率法確認投資收益，相關稅費略。

要求：(1)計算投資期內該批債券各年的應收利息、投資收益與年末攤余成本，并將結果填人下表。

債券投資收益計算表 金額：元

(2)編制購人債券、2010年年末確認投資收益的會計分錄（注：要求寫出明細科目）。

3.2012年12月3日，Z公司（一般納稅人）購人一項設備并立即交付行政部門使用。設備買價400 000元、增值稅68 000元，運輸過程中發生相關費用1 500元；預計使用5年，預計凈殘值4 000元。全部款項已用銀行存款支付。

要求（有關計算請列示計算過程）：

(1)計算設備交付使用時的原價；(3)編制購人設備、采用年數總和法計提第1年折舊的會計分錄。

4.20.．A公司于2011年7月26日銷售商品一批，售價l 000 000元、增值稅170 000元，收到購貨單位簽發并承兌的商業匯票一張，面值為1 170 000元、期限6個月，不帶息。9月26日，公司持該商業匯票向銀行申請貼現，貼現率3%。

要求：(1)計算該商業匯票的貼現期、貼現息和貼現額（列示計算過程）；(2)分別編制收到商業匯票、將該匯票貼現的會計分錄。答案：

(1)票據貼現期-4個月

貼現息-1170 000×3%÷12×4-11 700元 貼現額-1170 000-11 700=1158 300元

(2)有關會計分錄如下：①收到票據時：借：應收票據1 170 000 貸：主營業務收入1 000 000 應交稅費170 000 ②將票據貼現時：借：銀行存款1 158 300 財務費用11 700 貸：應收票據 1 170 000

5..2010年2月8日D公司銷售商品一批，不含稅價款10萬元、增值稅17 000元，商品成本6萬元；合同規定的現金折扣條件為2/

10、1/20、N/30。2月15日購貨方按規定付款。不考慮其他稅費，也不考慮增值稅的現金折扣。

要求根據上述資料：(1)計算2月15日D公司實收的貨款總額；(2)如果購貨方在2月24日付款，計算D公司實收的貨款總額；(3)編制D公司2月8日銷售商品、2月15日收到貨款的會計分錄。

答案：(1)2月15日D公司實收貨款一價款100 000×(1—2%)+增值稅17 000-115 000元(2)2月24日D公司實收貨款=價款100 000×(1—1%)+增值稅17 000-116 000元

(3)有關會計分錄：①2月8日銷售商品時：借：應收賬款117 000 貸：主營業務收入100 000 應交稅費17 000 同時：借：主營業務成本 60 000 貸：庫存商品 60 000 ②2月15日收到貨款時：借：銀行存款 115 000 財務費用 2 000 貸：應收賬款 117 000

6.2010年1月22日，A公司委托證券公司購入H公司普通股50萬股（占H公司總股本的5%）計劃長期持有，每股面值1元，購人價每股8.2元，其中包括已宣告發放但尚未支付的現金股利每股0.2元，發生交易稅費50 000元，相關款項用之前已劃人證券公司的存款支付。2010H公司實現凈利潤800萬元，宣告分配現金股利500萬元，支付日為2011年3月9日。要求：(1)計算上項股票投資的初始成本；

(2)采用成本法編制A公司2010年1月對外投資、年末確認投資收益以及2011年3月收到現金股利的會計分錄。答案：(1)長期股權投資初始成本-500 000×(8.2-0.2)+50 000-4 050 000元（2分）(2)有關會計分錄：2010年1月購人股票時：

借：長期股權投資4 050 000 應收股利100 000 貸：銀行存款 4 150 000 2010年末：采用成本法確認投資收益-5 000 000×5%=250 000元

借：應收股利 250 000 貸：投資收益 250 000 2010年3月收到上項現金股利時： 借：銀行存款 250 000 貸：應收股利 250 000

7.2010年12月3日，Z公司（一般納稅人）購人一項設備當即交付行政部門使用。設備買價400 000元、增值稅68 u00元，運輸過程中發生相關費用1 500元；預計使用5年，預計凈殘值4 000元。全部款項已用銀行存款支付。

要求（有關計算請列示計算過程）：

(1)計算設備的原價；(3)編制購入設備、采用年數總和法計提2011年折舊的會計分錄。答案：(1)設備原價—400 000+1 500-401 500元

(2)雙倍余額遞減法下2011年折舊額一原價401 500×年折舊率40%=160 600元

年數總和法下2011年折舊額一（原價401 500元一凈殘值4 000元）÷年折舊率5/15×100% =132 500元

(3)購入時的會計分錄： 借：固定資產 401 500 應交稅費 68 000 貸：銀行存款 469 500 2011年計提折舊的會計分錄： 借：管理費用 L32 500 貸：累計折舊 132 500

8、A公司為增值稅一般納稅人，原材料采用計劃成本核算。2008年初，“原材料”賬戶年初余額90 000元，“材料成本差異”賬戶年初有借方余額1 300元。1月原材料的收發情況如下：

(1)5日，購人原材料一批，增值稅發票上注明價款105 000元，增值稅17 850元。款項已通過銀行存款支付，材料未到；(2)10日，上述材料運達并驗收入庫，計劃成本為110 000元；

(3)30日，本月領用原材料的計劃成本為80 000元，其中：直接生產耗用65 000元，車間一般耗用4 000元，廠部管理部門領用1 000元，在建工程領用10 000元。

要求： ①對本月30日發生的領料業務編制會計分錄； ③結轉本月領用原材料的成本差異。

②計算本月原材料的成本差異率（對計算結果保留2位小數）、本月發出原材料與期末結存原材料應負擔的成本差異額； 答案：(1)30日的會計分錄：

借：生產成本65 000 制造費用4 000 管理費用1 000 在建工程10 000 貸：原材料 80 000(2)①本月原材料成本差異率=材料節約額(期初超支額1 300+本期入庫材料節約額5 000)÷原材料計劃成本(期初90 000+本期入庫110 000)×100%=節約1.85%②本月發出材料應負擔節約額-80 000×1.85%=1 480元 ③本月末庫存材料應負擔節約額=(90 000+110 000-80 000)×1.85%=2 220元(3)結轉本月發出材料的節約額的會計分錄：

借：生產成本1 202.50（紅字）制造費用74（紅字）管理費用18.50（紅字）在建工程185（紅字）

貸：材料成本差異 1 480（紅字）也可用藍字編制如下會計分錄： 借：材料成本差異 1 480

貸：生產成本1 202.50 制造費用74 管理費用18.50 在建工程185

9.A公司于2008年7月26日銷售商品一批，售價600 000元，增值稅102 000元，收到購貨單位簽發并承兌的商業匯票一張，面值為702 000元、期限6個月，不帶息。9月26日，公司持該商業匯票向銀行申請貼現，貼現率9%。

要求：(1)計算該商業匯票的貼現期、貼現息和貼現額（列出計算過程）；

(2)分別編制收到商業匯票、將該匯票貼現的會計分錄。

10.2009年初B公司取得甲公司30%的股份并能夠對其施加重大影響。該股份的購買價款為1 000 000元，投資日甲公司可辨認凈資產公允價值為4 000 000元（與賬面價值相等）。2009年甲公司實現凈利潤600 000元；2010年4月5日，甲公司宣告凈利潤的40%用于分配現金股利；2010年4月25日，B公司將收到的現金股利存人銀行；2010年甲公司發生虧損1 500 000元。

要求采用適當方法：(1)計算2010年末B公司該項長期股權投資的賬面價值（列示計算過程）。(2)編制B公司上項投資2009、2010年的有關會計分錄。

答：本題應采用權益法核算。(1)2010年末該項長期股權投資的賬面價值

:4 000 000×30%+600 000×30%-600 000×40%×30%-1 500 000×30%-858 000元（2分）(2)2009年初對外投資時：

借：長期股權投資1 200 000 貸：銀行存款1 000 000 營業外收入200 000 2009年末確認投資收益時 借：長期股權投資180 000貸：投資收益180 000 2010年4月5日確認應收股利時： 借：應收股利72 000貸：長期股權投資 72 000 2010年4月25日收到現金股利時： 借：銀行存款72 000貸：應收股利72 000 2010年末確認投資損失時： 借：投資收益450 000 貸：長期股權投資450 000

第三篇：電大2011開放英語3考試答案小抄

第一部分交際用語

1.Hello, Sally.How‘s everything?D.Just so-so 2.Excuse me, would you lend me your calculator?A.Certainly.Here you are

3.I don‘t like the spots programs on Sundays.B.Neither do I

4.What‘s the problem, Harry?

D.I can‘t remember where I left my glasses 5.What kind of TV program do you like best?C.It‘s hard to say, actuallyCould you tell me where Mr.Lake is?B.At the office7.May I help you, madam?

D.Yes, I‘d like 2 kilos of oranges 8 Hello, could I speak to Don please?D.Who‘s speaking?What would you like, tea or coffee?B.Coffee, pleasee

10.What about going for a walk?.A.Why not? A good idea11.Nice weather, isn‘t it?

C.Yes, it is12.I think the Internet is very helpful.A.Yes, so do I

13.What subjects are you studying?C.I‘m studying philosophy

14.Which language do you speak at home?D.English, most of the time

15.Must we hand in our homework now?

C.No, you needn‘t16.Let‘s take a walk.A.Yes, let‘s

17.Hello, could I speak to Don please?D.Who‘s speaking

18.Do you think the exam will be put off?C.Not likely

19.In my opinion, you‘d better take a couple of days off.A.I‘ll take your advice

20.Would you mind if I open the window for a better view?D.Of course not

第二部分詞匯與結構

閱讀下面的句子，從四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.I broke my leg when Iskiing in America.2.She was convictedC.ofmurder.3.A new hotel 4.It is very convenient A.livinghere.5.I have lived here B.since1997.6.The bedroom needs_.7.He is the mandog bit me.8.I‘m tired.Iworking very hard.9.Before she left on the trip, she D.had trained hard.10.He keeps

11.The sun heats the earth,is very important toliving things

B.is to

A.origin

B.shouting

15.The big man has always been eating on the go, _he has got stomachache.A.so

16.Let me the case carefully before I draw a conclusion.B.look into

D.is

C.owes

19.Mr.Smitha most important part in the development of our city.C.played

20.I‘d rather stay at home thana walk.C.take

21.Mother was busy.Although she was not watching the basketball on TV, she A.was listening to

A.had I got

D.to

24.All the team members tried their best.We lost the game,A.however

telephone.B.was told

26.Silk ________ by Chinese for thousands of years now.B.has been used

B.ought

28.Before I got to the cinema, the film _________.A.had begun

29.The patient acted on the doctor‘s _________ and finally recovered.B.advice

30.A lecture hall is C.one

31.Don‘t worry, your watch and you can have it in no time.D.is being repaired

32.The definition leaves ______ for disagreement.B.much roomB.can people do what

B.was married

35.I don‘t want you to make any trouble, problem.B.consequently

B.is…being

C.grew up

to work regularly.A.driveimprove the relationship with the USA.A.to do

B.cleaned

第三部分完形填空

Although international travel is usually an(21)__________ and pleasant

experience, travellers should take steps to ensure that their health does not suffer either(22)______ their time _____ the air or ______ their time abroad.Before you go, check with your doctor or local travel clinic(23)______ injections are necessary for the areas you are travelling(24)_____.Allow sufficient time to have these injections before you(25)_______ because they may take time to become effective.Be sure that the information on health is up-to-date.Check on the Internet if you are not sure.Don‘t go to bed late the day(26)_______ you fly.Your body has a natural daily sleep pattern.It takes time to adjustto a new time zone.There are many different(27)__________ of jet lag: you may not be able to sleep, you may not want to eat or you may feel sick and tired.You may not be able to concentrate for some days after you arrive.There are several things you can do to(28)________ the effects of jet lag: － Do your(29)______ to relax during the flight;

－ Sleep as much as you can on the flight.Use a mild sleeping pill if necessary;－ Drink as much water as you can;－ Don‘t drink alcohol and caffeine;

－ Take mild sleeping pills(30)______ the first few days in the new time zone if you need them.21.B)exciting22.D)from…in…from23.C)which24.C)to25.C)leave26.D)before27.A)effects28.D)lessen 29)C)best30.B)for

Passage 2

A study(21)_____________ that fitness is the key(22)______ long life,irrespective of body shape or even smoking habits.Researchers discovered that people(23)_________ exercise live longer than those who do not,(24)__________ they are overweight and smoke.The study found that the least fit of the 6,000 middle-aged men in the study were five times(25)_____________ to die within six years of the start of the research

than the fittest.This was true whether or not the men had heart problems, smoked or(26)______ overweight.Scientists concluded that it was better to be fat and active than skinny and sedentary.Dr Ken Cooper, a fitness expert, said, “You are better off smoking a packet of cigarettes a day and(27)__________ regularly than being a non-smoker and sedentary.” Although he adds, “ But don't misunderstand me.I am not endorsing smoking.I am trying to tell you how dangerous it is to be sedentary.”

(28)________, the study appears to fly in the face of research last year which concluded that more than 30,000 people die prematurely every year in Britain from illnesses caused by being overweight.The British Government is putting pressure on manufacturers(29)____________ high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation's health.But the new study suggests the Government(30)__________ more people to exercise.21.C)has shown22.A)to23.D)who

24.C)even if25.D)more likely 26.B)were

27.B)exercising28.A)However29.C)to reduce30.D)encourage

Passage 3

More and more people(21)to install burglar alarms in their houses if they want to get insurance.Insurance companies(22)people in certain areas to install the alarms before they will give them insurance for the fast year.This is(23)to increasing crime in some parts of the country.This can be a problem for people(24)____ are struggling to make(25)____ ends meet.The alarms,(26)____ can be very expensive, need to be installed by an electrician.It is(27)_____ that 20% of homes have alarms installed, and that another 20% of people plan(28)_____ but have not installed them(29)_____.The insurance companies told people(30)_____ the alarms on all doors and windows.21.B.have 22.D.have been asking

23.A.due24.C.who25.C.-26.B.which27.D.estimated28.A.to have them installed29.C.yet30.D.to install

Passage 4

A study has shown that fitness is the key(21)_____ long life, irrespective of body shape(22)_____ even smoking habits.Researchers discovered that people who exercise live longer than(23)______, even if they are overweight and smoke.The study found that(24)______ fit of the 6,000 middle-aged men in the study were five times more likely to die within six years of the start of the research than the fittest.This was true(25)_______the men had heart problems, smoked or were overweight.Scientists concluded that it was better(26)_______and active

than skinny and sedentary.Dr Ken cooper, a fitness expert, said, ― You are better off smoking a packet of cigarettes a day and exercising regularly than(27)_______ a non –smoker and sedentary.‖ Although he adds, ―But don‘t misunderstand me.I am not endorsing(28)_____, I am trying to tell you how dangerous it is to be sedentary.‖

The British Government is putting pressure(29)_____ manufacturers to reduce high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation‘s health.But the new study suggests the Government should encourage more people(30)_____.21.C.to22.A.or

23.D.those who do not 24.D.the least

25.B.whether or not26.B.to be fat27.A.being28.C.smoking29.A.on

30.C.to exercise

第四部分閱讀理解

閱讀下列短文，從四個選項中選出一個正確答案 Passage 1

I was 15 when I walked into McCarley Bookstore and began to look over the titles of the books on the shelves.The man behind the counter, the owner of the bookstore, asked me if I would like a job.I needed to start saving for college, so I said yes.I worked after school and during summers for minimum wages and the job helped pay for my freshman year of college.I worked at many other jobs

afterwards: I made coffee in the student union during college.I made maps for the U.S Forest Service.But selling books was one of the most satisfying.。。。

1.How did the author get the job in McCarley Bookstore?A.He happened to walk into the shop and got it by chance.2.According to the author, selling books was one of the most satisfying job experiences, because ____________.B.it helped him understand the world and himself

3.After he helped the fearful lady looking for books on cancer, the author was ____________.D.proud of himself

4.The author decided to help the poor boy by ____________.B.persuading his boss to let him do the story on TV

5.The main reason that the author thinks his present job is the same as the one in the bookstore is ____________.C.it helps people make sense of the world Passage 2

Paper was invented by the Chinese in the first century AD.Paper was not made in southern Europe until about the year 1100.Scandinaviadid not begin to make it until 1500.Most paper is made from wood.Paper-making is an important British industry and paper from Britain is sold to many countries such as Australia and South Africa.Some of the wood used in the British paper making industry comes from trees grown in Britain, but wood is also bought from other countries such as Norway.。。

1.Where was paper invented? A.In China.2.Scandinavia began to make paper ____________.C.in 1500

3.Every four hundred copies of a forty-page newspaper will need ____________.B.one tree

4.All over the world, trees are being cut down ____________ than they are being planted.D.faster

5.The latest things made of paper are ____________.D.houses

Passage 3

We often use gestures to express our feelings, but the problem is that the gestures can be understood in different ways.It is true that a smile means the same thing in any language.So does laughter or crying.Fear is another emotion that is shown in much the same way all over the world.In Chinese and in English literature, a phrase like ?he went pale and began to tremble‘ suggests that the man is either very afraid or he has just got a very big shock.However, ?he opened his eyes wide‘ is used to suggest anger in Chinese whereas in English it means surprise.。。

1.Which of the following is true according to the passage?

D.It is difficult to tell what people‘ gestures really mean sometimes.2.People‘s facial expressions may be misunderstood in different cultures because ____________.D.people from different cultures have different meanings about some facial expressions

3.From the passage, we can conclude that ____________.Agestures can be used to express feelings 4.In the same culture, people ____________.Dmay have different abilities to understand and express feelings 5.The best title for this passage can be ____________.CGestures and Feelings

Passage 4

A funny thing happened on the way to the communication revolution: we stopped talking to each other.I was walking in the park with a friend recently, and his mobile phone rang, interrupting our conversation.There we were, walking and talking on a beautiful sunny day and – poof!– I was cut off as if I had become absent from the conversation.。。

1.The author‘s experience of walking in a park with a friend recently made him feel _____________.A.unhappy

2.According to the author, human contact in a park means

D.both A and B（A.looking at each other and saying hello when passing和.noticing their babies and stopping to pat their dogs）

3.According to the author, the more connected we get in communications technology, the ___________ we are.C.more disconnected

4.What are the examples the author gives to explain his idea that every advance in communications technology is a setback to the closeness of human interaction?D.All of the above.5.What is the unintended result of communication technology, according to the author?

B.It actually creates a distance between people instead of bringing them together.Passage 5

Who will stage the games?

Preparing for the Olympics Games is a huge undertaking.Just like the athletes, the host city spends years getting ready for the event.Before deciding which city will host the Olympic Games,。。Why does it take so long to prepare?

Building the infrastructure costs huge amounts of money.Holding the World Cup in 2002 in Japan and South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system.In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3.Each host city must also build an Olympic village for the athletes.By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?

Hosting the games has a major effect on the economy and brings international prestige to the country.Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts ____________ before the games are really held.D.ten years

2.Beijing was one of the _______ biddersfor the 2008games.B.five

3.The World Cup 2002 was held in _____________.D.A and B

4.What construction projects did Beijing start after winning the bid?D.All of the above

5.Why do countries want to host the Olympic Games?D.All of the above.Passage 6

We walked in so quietly that the nurse at the desk didn‘t even lift her eyes from the book.Mum pointed at a big chair by the door and I knew she wanted me to sit

down.While I watched, mouth open in surprise, Mum took off her hat and coat and gave them to me to hold.She walked quietly to the small room by the lift and took out a wet mop.She pushed the mop past the desk and as the nurse looked up, Mum nodded and said, ―Very dirty floors.‖

1.When she took a mop from the small room what Mum really wanted to do was ____________.C.to see a patient

2.When the nurse talked to Mum she thought Mum was a _D.cleaner

3.After reading the story what can we infer about the hospital?B.It has strict rules about visiting hours.4.Why did Mum go to see Kate in the hospital? D To find out how she was.5.Which of the following words best describes Mum?D.Clever Passage 7

Did you know there are some very special dogs doing good work in our hospital wards? These are PAT 2(Pets As Therapy)dogs.Doctors and nurses are recognising the benefits of pets more and more — particularly for children,people with mental illnesses and elderly people who are separated from their own pets or have had to give up their pets.。。。

1.Doctors and nurses think pets are particularly helpful for _D)all of the above people

2.Today __________ people in hospital get the help of dogs and cats and theirowners.C)100,0003.Alan got the dog from ___________.B)the charity

4.Which of the following that Tess CAN NOT help Alan do?D)buy newspaper from the shop

5.When Alan was going to a coma, Tess went to his _______‘s home for help.A)neighbour

Passage 8

10th August, 2004 Dear Sirs,

Headquartered in Chicago, Illinois, PMC Company is a major producer of1.The company wants to sell ____________.D.machinery and chemicals

2.Where is the Head Office of the company? C.In Chicago, Illinois.3.When did the company‘s annual sales exceed $2 billion? B.In the year of 2000.4.The company thinks ____________.C.it plays a leading role in the world‘s packaging industry 5.The letter is written to ____________. A.its customers in the States and abroad 第五部分 閱讀下列短文，并根據短文內容判斷其后的句子是否正確（T）、錯誤（F），還是文字中沒有涉及相關信息（NG）Passage 1

Lily is 70 years old and she takes care of her 91-year-old mother.She told us about caring for her mother.I wake up early every day, it‘s usually about 6.30 am, and wait until I hear Tilly, my mum, moving about.Then I make her a cup of tea.At about half past seven she gets up and we have breakfast together.We normally just have toast, but on Sundays we always have bacon and eggs.After breakfast she reads the

newspaper, then she sits by the window and waves to the neighbours as they walk by.。。。

1.Lily wakes before her mother.（T）

2.Joan sometimes spends the day with Lily‘s mother.（T）3.Tilly is satisfied with her hairdresser.（NG）

4.Lily‘s brother comes to visit every three weeks.（F）

5.Lily and her mother play cards more than they watch TV.（F）

Passage 2

My grandfather was a very interesting man.He died when I was 11, but I remember he used to tell me stories about his early life.He told me one about how he used to race dogs.They raced greyhound, a very fast type of dog.My grandfather had a dog that was very fast and usually won the races.The men used to bet on the dogs and try to win money.One day before a race, a friend of my grandfather‘s suggested that they bet on a different dog and make my grandfather‘s dog lose the race.。。

1.The author‘s grandfather doesn‘t tell stories now.（T）2.His dog always won when it raced.（F）

3.The author‘s grandfather usually won lots of money.（NG）

4.The author‘s grandfather and his friend fed the dog cakes to make it strong.（F）

5.The author‘s grandfather and his friend bet on a dog which didn‘t win.（T）

Passage 3

The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.。。。

1.The ancient Greeks held the first Olympic Games in 617 BC.（F）2.The ancient Greeks held the Olympic Games for 393 years.（F）

3.They did not allow women to compete in the ancient Olympic Games.（T）4.They first used the Olympic flag in 1908.（T）

5.Both the Olympic Games and the Marathon Race are very popular for old and young people in many countries of the world.（NG）第六部分書面表達工作

Every person has his own ideal job.As far as I am concerned, I have been dreaming of being a guide for a long time.First, good guides have wide vision.Secondly, guide can constantly expand his knowledge and understand lots of customs about different cultures and countries.To achieve my dream of being a qualified guide, I have to make sufficient preparations.For one thing, I must learn my specialty well.For another, I should enhance my eloquence so that I can express the allusion about the view clearly.Being a good guide is difficult, but I believe if I endeavor to do these things in all hands, I‘ll be successful sooner or later.交通工具

I like bikes best.

Compared with cars, bikes have many advantages.First, they are not very expensive.Second, they are very handy and convenient though they are not so fast as cars.With a bike, you don‘t have to look for a large parking place.Third, they do not cause air or sound pollution.

Riding bikes does good to your health if you ride it regularly.In modern times, people are usually too busy to spare any time for physical exercise.Riding a bike to your work place regularly serves as a good way to keep yourself strong and healthy.Therefore, a bicycle is the best means of transportation.電視節目

My favorite TV program is “The World Today”, which is shown on Saturday evenings.This program is like a wonderful window, through which I can see the beautiful and exciting world.It provides me with the latest development in affairs of the world.It also gives me a vivid picture of what have been going on and what have happened in the world.I like this program not only because of its abundant and latest news, but also its analysis of our present world and prospects for the future.From it, I learn more about mankind itself.It gives me intelligence.How to keep healthy（健康）

Keeping healthy is very important for everyone.First, it is good to your body.Being healthy, we will not have to go to hospital, and it will save us much money.Second, we can do lots of things if we are healthy.There are many ways that we can use to keep healthy.We can go to a gym to do exercises or attend an aerobics class.Playing basketball or just jogging is also useful for us.Anyway, we will benefit a lot from keeping health.We must realize the importance of it.It will help us in many ways.夢想

When I was small, I wanted to become a policewoman.But, when I grew up, I changed my mind.My ambition is to become a successful fashion designer.I want to design many beautiful clothes in the future.I want to build my own brand and I want it to become popular in the world.I‘m very hard-working now to make my dreams come true.I‘m studying in my spare time to gain more knowledge.I hope my dreams will all come true and I can become a fashion designer and I want everyone to be proud of me.

第四篇：電大開放英語期末復習指導小抄

開放英語《英語I-1》第一部分 小抄

1.－ Hello.I’m Xiaoyan.Nice to meet you.－ Fine, thank you.（B.Wrong.）

2.－ Excuse me, where is the nearest bank, please?－ It’s not sure.（B.Wrong.）

3.－ Do you have any family?－ Yes, I do.My

can do what you want.7.I like sitting in the cafés in the big shops, _____ the

newspapers and ____ people.B.reading, watching19.Jacklate because he is a good student.20.－ I don’t get up late on Sundays.－ Neitherdo I.21.－ I have got a pain in my chest.－ YouYou can ask questions about detailsthe position.Do you need any juice? I can get some _______ you ________ the market.C.for, from

11.Theis how much medicine you must take.12.They are speaking to _each other _ on the telephone.mother and father live in Oxford.（A.Right.）shouldsee the doctor.4.－How much is the rent of the flat?－It is near the center of the city.（B.Wrong.）5.－What does her boyfriend look like?－ He is quite tall with fair curly hair.（A.Right.）22.Sally’s parents come and stay with her soon.23.－ How longwill the meal take?It’ll take two hours, I think.24.It oftenin winter in the north of China.13.One kilo ofone kilo of 1.－ Where are you from? － I am from London.A.Right.2.－ Would you like a coffee?－ No, I’m fine, thanks.A.Right.3.－ London is a bit less modern than Shanghai.－ I agree with you.I think London is just as modern as Shanghai.B.Wrong.4.－Shall we ask my friends to play live music?－Yes, let’s.A.Right.5.－Hello, could I speak to Mr David Manning, please?－Speaking.I am David Manning.B.Wrong.1.－ What are you doing?－ I am an information technology manager.B.Wrong.2.－ Hello, Xiaoyan.How are you?－ Very well, thanks.A.Right.3.－ Are you free on Friday?－ Yes, Friday is free.B.Wrong.4.What’s the matter with your little boy, Mrs Carr?－ He is busy with his homework.B.Wrong.5.－ What does he look like?－ He is very nice and kind.B.Wrong.第二部分

詞匯與結構

6.I’m a deputy manager.Ian IT company.7.－ What is your job?－ I’m 8.Who is that man over there? Do you knowname?9.I usually go to the officebytrain.10wine do you need for the party?11.You have more apples than do.Butare better than yours.12.How

do

I

the

gym?13.He can _speak__ good English.14.Does

David

?15.The Business Banking Department is onsecond floor.at six every day.17.You

25.I don’t wantany_milk in my coffee.6.I don't like flying.I never feel7.Liu Fan is currently working on TV advertisements, but right now he’8.Does this flat have a viewer? No, it doesn’t, but I’ll getone.9 The bank is ________ the corner, _________ the station.A.on, nearI go to work and I just the office for most of the day, and I do no exercise.11.Do you come here es, I’m a member of the health club.I come twice a week to swim.12.－ Look, I’m getting too fat.I must do more exercise.－

13.－ Would you like something to drink?－

14.I don’t like the weather here.It’s often15.I ___ serious programmes ___ comedies.I like documentaries.I don’t understand English comedy.B.prefer, to

16.I amC.worries

17.－you like something to eat?－

Prawn fried rice with peas, please.C.Could18.We would like you topresentyour ideas for a new website for our company.19.We look forwardto meetingyou on Friday.20.Rose ismore easy-going than Frank.21.Howtime did you spend in France? 22.You need to make an appointment with a doctor,before the doctor23.Who’s going todothe washing-up?

24.Wearemeetingfor the first time

tonight.25.This post office opens ________ Monday

________ Friday.A.from, to6.Thank you ffeathers.14.I’for an important telephone call, so I can’t leave now.15.Hello, David.I’twelve.17.I have a reservation f18.The entryphone isn’t working at the moment, but I’ll repair _it_this week.About four hours.20.Can I use the cooker in the kitchen?

.21.－ I have not got a big house.－ Me, neither.22.Jane is quite outgoing and _---very friendly.23.They listen to music all afternoon, and then he

24.They sometimes _lend_ their car to their parents.25.Rose isthan Frank.A.most friendlyB.第三部分

句型變換（共計15分，每小題3分）

26.He always works on Tuesday.（改為一般疑問句）Does he always work on Tuesday?

27.You can use the phone in the living room.否定句）You can’t use the phone in the living room.28.Mary will be there.（否定句Mary won’t be there.29.The flight takes(用how long對劃線部分提問)How long does the flight take? 30.The flat costs a month..(用how much 對劃線部分提問)

How much does the flat cost a month?

26.Does the nurse have lunch between 12:00 and 1:00pm?（改為肯定陳述句）

The nurse has lunch between 12:00 and 1:00pm.27.I have to go to work that day.（改為否定句）

I don’t have to go to work that day.28.(用what 對劃線部分提問)What is he keen on?

29.Jane will not go to work(用how long對劃線部分提問)How long won’t Jane go to work?30.You can't smoke here.（改為祈使句）Do not smoke here.26.There are three persons in this picture.（改為一般疑問句）

Are there three persons in this picture?

27.I’ll write the confirmation for you now.（改為否定句）

I won’t write the confirmation for you now.28.You get off(用where 對劃線部分提問)Where do you get off?

29.She is f(用why 對劃線部分提問)

Why is she friendly to her customers?

30.Tom cleans the f（用how often 對劃線部分提問）

How often does Tom clean the floor?第四部分

閱讀理解（20分，每小題2分）

Helen’s husband is Mark.Mark and Helen have got two children: …… Andrew also likes playing football with his brother-in-law, Tom.31.Andrew is Dan’s uncle.A.Right.Mark is Dan’s father.B.Wrong.32.Tom is Dan’s grandfather.B.Wrong.33.Joyce is Tom’s wife.A.Right.34.Pam is Andrew’s niece.A.Right.（二）

Xiaoyan: Okay, Polly, what TV programmes do you like?Polly: Well, I don’t like serious programmes, but I always watch the late news.Xiaoyan: Yes, the news is Okay, but I like serious

Polly: Okay, I’ll turn it on.31.Xiaoyan and Polly are talking about TV

programmes.A.Right.32.Xiaoyan likes sports.B.Wrong.33.Polly likes nature programmes.A.Right.34.Australian Nature lasts an hour and a half.B.Wrong.35.Xiaoyan wants to watch London Lives because

she can learn real English from it.A.Right.(三)

Xiaoyan: I’d like to do some exercise today.Is there a swimming pool near here?PPolly: You take the number 38 bus from the shops.31.Xiaoyan want to go shopping today.B.Wrong.32.The New Street Pool is better?A.Right.33.The Springfield Pool is farther from Xiaoyan’s

flat than the New Street Pool.B.Wrong.34.The smaller one in the New Street Pool is really

for children.A.Right.35.Polly always goes to the children’s pool.B.Wrong.36-40題：閱讀下列短文。(一)Hi Joe,How are you? I’m sitting on the balcony of my hotel.I am looking at HydeBut I am missing you all in Shanghai.COME AND VISIT!Love,Xiaoyan35.What does Xiaoyan stay in London for?

A.She is having a holiday.36.What are Xiaoyan’s London colleagues like?

B.They are very serious.37.What does Xiaoyan think of London?

C.She thinks it is exciting.38.What does Xiaoyan think of people in London?

C.She thinks they are surprising.39.What’s the weather like in London when

Xiaoyan is writing this letter?B.It is foggy.（二）Tom: Can I park in the staff car park? David: No, I’m afraid you can’t.Only managers can

park there.You can park behind the building.David: Yes, but you can't phone abroad.36.Why can’t Tom park in the staff car park?

Because he is not a manager.37.Which of the following is true?

Tom can park his car behind the building.38.When can Tom go to have his lunch?

After 1: 00.39.What can Tom do in the office?

Eat and drink.40.Where can everyone go to smoke?

B.In the coffee lounge.（三）I am Carlos.I am from America, but I love Italian food.my mother serves me!36.Carlos is a _waiter_.37.Carlos loves __food.38.39.The restaurant is usually busyon Friday and

40.Carlos gets

第五部分

翻譯（共計15分，每小題3分）

41.I don’t like the flat.It is too near the road.我不喜歡這套公寓。它離公路太近了。42.He is not very tall and wears glasses.他個子不太高，帶著眼睛。

43.Do you like reading English newspapers? 你喜歡看英文報紙嗎？ 44.I’m interested in that large flat.我對那套大公寓感興趣。

45.There are two armchairs, a sofa and a television in the living room.起居室里有兩把扶手椅，一張沙發和一臺電視。41.I’m interested in reading more about it.我很想多看一些相關的東西。

42.John doesn’t know very much and isn’t very intelligent.約翰知識面不廣，也不怎么聰明。43.They get off the bus at the swimming pool.他們從游泳池那里（那一站）下車。

44.Does your husband have to work every evening?你丈夫每天晚上都得工作嗎？

45.She is doing a tour in Paris next week.她打算下周在巴黎參觀參觀。

41.John is more interested in computers than I am.約翰對計算機比我更感興趣。42.I have an English class once a week.我每周上一次英語課。43.What about taking a taxi? 坐出租車怎么樣？

44.The temperature doesn’t go below 5 degrees in spring here.這里春天氣溫不低于5度。

45.The room is not comfortable enough.這個房間不夠舒服。

第五篇：2012中央電大專科考試小抄-開放英語2小抄(完整版電大小抄)+電大英語小抄范文

第一部分 交際用語

1.－Hello, may I talk to the headmaster now?－C_ A.Sorry, you can’t B.No, you can’t

C.sorry, he is busy at the moment 2.–What kind of TV program do you like best?--A A.It’s hard to say, actually B.I only watch them at weekend C.I’m too busy to say 3．－Oh, sorry to bother you.－C.A.Oh, I don’t know B.No, you can’t C.That’s okay

4．－Can you turn down the radio, please? －A.A.I’m sorry, I didn’t realize it was that loud B.Please forgive me C.I’ll keep it down next time

5.--Would you mind if I open the window for a better view?--C A.That’s fine, thank you B.Yes, please C.Of course not 6.– Hello, could I speak to Don please?--B

A.Who are you B.Who’s speaking

C.AreyouJane 7.--May I know your address?--A A.Sure.Here you are B.I have no idea C.It’s far from here 8.— How’s the movie? Interesting?

—B A.I was seated far away in the corner B.Far from.I should have stayed home watching TV C.It was shown late until midnight 9.— What if my computer doesn’t work?

—B A.I’m not good at computer B.Ask Anne for help C.I’ve called the repair shop

10.--Let’s take a walk.--C A.Yes, let’s B.Oh, thanks C.Yes,please11.11、– What’s the problem, Harry?-A.A.I can’t remember where I left my glasses B.No problem at all C.Thank you for asking me about it 12.— Is this the motel you mentioned? —A.A.Yes, it’s as quiet asweexpected B.It looks comfortable C.No, the price’s reasonable

13.－Would you like to have dinner with us this evening? －B.A.I don’t know

B.Sorry, but this evening I have to go to the airport to meet my parents C.No, I can’t

14.–Well, Mary, how are you?--C.A.I’m good B.I’m pleased C.I’mfine 15.— Would you like to see the menu? —A.A.No, thanks.I already know what to order B.Your menu is very clear C.I hear the food here is tasty

16.--I think the Internet is very helpful.--A.A.Yes, so do I B.That’s a very good idea C.NeitherdoI 17.I think the Internet is very helpful.--________A___________.A.Yes, so do I.B.That’s a very good idea C.Neither do I D.I’d rather go surfing on it 18.I have an appointment with Dr.Johnson.--__________C__________.A.The appointment is put off B.You look sick and weak

C.Please wait for minute.He is busy now D.Tell me your ID number

19.Afternoon, sir.Where to?--_______A____________.A.Please get me to the airport B.please pick me up next time C.I’ve been to the airport D.The plane will take off in an hour 20.— Can I help you to get it down? — C.A.No problem B.Yes.Let’s get it

C.Thanks.It’s so nice of you D.It’s no trouble at all

21.— I’m trying to call Marie, but there’s no answer.— D.A.I didn’t realize that B.Here is a message for her C.I’m really sorry about it D.Really? Maybe she’s out 22.— Are you sure about that? — D.A.You needn’t worry about that B.I like the idea.C.Oh, no.I’m afraid of that D.Oh, yes.I’m absolutely positive 23.— Would you like to see the menu? — A.A.No, thanks.I already know what to order B.Your menu is very clearC.I hear the food here is tasty D.The setting is very comfortable 24.— What if my computer doesn’t work? — B.A.I’m not good at computer B.Ask Anne for help

C.I’ve called the repair shop D.There must be something wrong 25.— How’s the movie? Interesting?

— C.A.It was shown late until midnight B.It was starred by a few famous people C.Far from.I should have stayed home watching TV D.I was seated far away in the corner 26.— Is this the motel you mentioned? — B.A.ItlookscomfortableB.Yes, it’s as quiet as we expected

C.You’re so considerate D.No, the price’s reasonable

第二部分 詞匯與結構

1.The difinition leaves _ B for disagreement.A.a small room B.much room C.great deal room 2.I prefer classic music

B pop music.A.than B.to C.with 3.Ancient Greece is the

C

of western civilization.A.sorces B.source C.origin

4.It is very convenient A here.A.living B.to live C.live 5.All the team members tried their best.We lost the game，C.A.as B.therefore C.however 6.The sun heats the earth, C is very important to living things.A.that B.what C.which

7.When we were having a meeting, the director the bad news by telephone.A.was telling B.was told C.couldtell 8.More and more people in China now _A_ to work regularly.A.drive B.drives C.have driven 9.Let me _B_ the case carefully before I draw a conclusion.A.look out B.look into C.look after 10.The patient acted on the doctor’s _C_ and finallyrecovered.A.advices B.advise C.advice.11.Silk _A by Chinese for thousands of years now.A.has been used B.was used C.is used 12.You _B to lock the door at night.A.shall B.ought C.must 13.You must explain __C_ how they succeeded ___ the experiment.A.of us, for B.at us, at C.to us, in 14.Before I got to the cinema, the film_A A.had begun B.has begun C.is begun 15.I have lived here __B__ 1997.A.for B.since C.from

16.A lecture hall is __B_ where students attend lectures.A.that B.one C.which

17.I’m tired.I _ B __ working very hard.A.have B.have been C.had

18.He keeps _B_ at himself in the mirror.A.to look B.looking C.look 19.The bedroom needs _C_.A.decorate B.to decorate C.decorating

20.Before she left on the trip, she __ A __ hard.A.had trained B.has trained C.would trained 21.He is the man _C_ dog bit me.A.that B.which C.whose

22.Mary forgot _B_ a letter to her mother, so she wrote to her just now.A.writing B.to write C.to have written 23.– What’s happened to Tom?--__A __ to hospital.A.He’s been taken B.He’ll be taken C.He’s taken 24.He was _ C _ about his new job.A.above the moon B.on the moon C.over the moon 25.Everything _B _ if Albert hadn’t called the fire brigade.A.will be destroyed B.would have been destroyed C.would be destroyed

26.On his first sea _B__, he was still quite young but showed great courage to face the storm.A.trip B.voyage C.tour

27.I broke my leg when I _A__skiing in America.A.was B.is C.would be

28.She was convicted _C_ murder.A.to B.in C.of

29.He, as well as I, _ A _ a student.A.is B.am C.are

30．Mother was busy.Although she was not watching the basketball on TV, she __A __ it on the radio.A.was listening to B.was hearing C.was listening 31.Hardly _A_ home when it began to rain.A.had I got B.I had got C.had Iarrived in 32.It happen _C_ a winter night.A.at B.in C.on

33.After _C__ the shopping list, I found that I forgot to buy salt.A.examining B.testing C.checking D.seeing 34.Ann is studying __ B __ at university.A．politic B.politics C.politician D.political

35.After_ C __the bid, major construction began in Beijing.A.win B.wining C.winning D.won

36.A lecture hall is ____ C ____ where students attend lectures.A.there B.which C.one D.that 37.Be sure to __ A ____ your wife when you come here this evening.A.bring B.take C.get D.carry 38.Before she left on the trip, she _ D _ hard.A.trained B.has trained C.would trained D.had trained 39.-Can I get you a couple of tea?--_______A___________ A.That’s very nice of you B.With pleasure C.You can, please D.Thank you for the tea 40.Don’t worry.There is _ C _ room for all your books here.A.more B.much C.enough D.some 41.__ A __fine weather it is!A.What B.What a C.How D.How a

42.__ C __for the Olympic Games begin about ten years in advance.A.Bid B.To bid C.Bidding D.To be bidden

43.Everything __ D __ if Albert hadn’t called the fire brigade.A.will be destroyed B.will have been destroyed C.would bedestroyed D.would have been destroyed 44.Her parents died when she was very young, so she was __ A ___by her aunt.A.brought up B.brought out C.grown up D.grown 45.__ B ____ he said is quite right.A.That B.What

C.How D.Why 46.He kept the light in his room __ B ____ the whole night.A.burnt B.burning C.burn D.to burn 47.He keeps _ B ____ at himself in the mirror.A.to look B.looking C.look D.looked

48.He was __ A ____ about his new job.A.over the moon B.on the moon C.off the moon D.above the moon 49.He has been ___B____ in hospital for a month.A.danger B.in danger C.dangerous D.a danger 50.He spends a quarter of the day _ B__.A.tosleep B.sleeping C.sleeps D.to sleeping 51.He is the man ___D____ dog bit me.A.that B.which C.who’s D.whose 52.It happened ___D___ a winter night.A.at B.in C.by D.on

53.If you _ A__ stop smoking, you can only expect to have a bad

cough.A.won’t B.wouldn’t C.don’t D.can’t 54.It’s not safe __C___ in the street.A.to play B.play C, playing D.plays

55.___D___ it with me and I’ll see what I can do.A.When left B.Leaving C.If you leave D.Leave 56.I don’t suppose he will attend the meeting, _

B __? A.won’t he B.will he C.do I D.don’t I

57.I think all these are main points __B___ much attention.A.being worthy of B.worthy of C.which worth D.which worthy of 58.I have given ___C___ eating meat.A.over B.down C.up D.down

59.I know it isn’t important but I can’t help _ B _ about it.A.but to think B.thinking C.to D.think 60.I’m tired.I _

B___ working very hard.A.have B.have been C.had D.has

61.Linda offered him her congratulations ___D____ his passing the college entrance exams.A.at B.for C.of D.on

62.Mr.White has a wife and three children to _ A __.A.raise B.keep C.grow D.take

63.Mary forgot _ _B___ a letter to her mother, so she wrote to her just now.A.writing B.to write C.having wrote D.to have written 64.Not only I but also Jane and Mary ___B____ tired of having one examination after another.A.is B.are C.am D.be

65.Our plane __A___ from London at 7:00 yesterday evening.A.took off B.put off C.flew off D.left off

66.On his first sea __D___, he was still quite young but showed great courage to face the storm.A.trip B.travel C.tour D.voyage

67.She’s unlucky, and she’s always suffering __D __ luck one after another.A.a sick B.an ill C.sick D.ill 68.She has lived here ____B____ three years.A.since B.for C.during D.in 69.Time is money!We should _ _B___ our time.A.be fit for B.make good use of C.play a part of D.take the place of 70.They _ _B___ the train until it disappeared in the distance.A.saw B.watched C.noticed D.observed 71.That’s all settled.It __D___ talked about.A.shouldn’t B.mustn’t be C.can’t D.needn’t be

72.The bedroom needs ____A_____.A.decorating B.to decorate C.decorate D.decorated

73.---What’s happened to Tom?---____D_____to hospital.A.He’s taken B.He’ll be taken

C.He’ll take D.He’s been taken 74.---Which do you like better, real movies _ D _ cartoons?--I prefer cartoons ____ real movies.A.and , than B.or, than C.and, and D.or, to 75.What a fool I have been!Why __ B__ I think of that before?

A.don’t B.didn’t

C.not D.do 76.We must make a difference between __A___ language and _____language.A.spoken, written B.speaking, written C.speaking, writing D.speak, write 77.We ___A____ every day when we were children.A.used to swim B.used to swimming C.use to swim D.use to swimming 78.You must explain _ _C_ _ how they succeeded _____ the experiment.A.of us, for B.at us, at C.to us, in D.for us, to 79.You look ___D____.What ______ you ________?

A.tire, did…do B.tiring, have…done

C.tired, do…do D.tired, have…been doing

第三部分 閱讀理解 短文理解1 CAABB There have been changes in all sorts of different areas of British society.In recent years in the UK we have had a very large increase in the number of couples who get divorced.After 1969 and the Divorce Law Reform Act we had a very rapid increase in the number of divorces.The rate increased steadily and in recent years has increased much more rapidly.But there are also quite a lot of people who do actually get married.At present the marriage rate in the UK is about 70 per cent, which has gone down since the number of people who marry has gone down quite a lot in the last 20 years, but more significantly in the last 10 years.Quite high proportions of people now live together without marrying, and, for example, 40 per cent of children born in the UK are born to couples who aren't married or are born to lone parents.There are quite a large number of lone parent families, 90 per cent of these are headed by a woman rather than a man.The average family size now in the UK is 1.8 children per couple, which means that there's been quite a decline in the birth rate in the UK along with other European countries.1.What does the passage mainly discuss? ____C_____ A.The declining divorce rate in the UK.B.Trends in marriage and divorce in the UK.C.The increasing divorce rate in the UK.2.During the last ten years, ____ A____.A.the marriage rate has gone down more rapidly in the UK B.the marriage rate has gone up a lot in the UK

C.40% of children were born to unwed couples in the UK

3.According to the passage, the cohabitation rate in the UK tends to ____A____.A.soar(急劇上升)

B.not mentioned in the passage C.stay stable

4.According to the passage, which of the following statements is NOT true? __ B__

A.The marriage rate has gone down in recent years.B.The highest divorce rate was around 1969.C.The marriage rate is currently 70 percent.5.The last paragraph tells us ____B____.A.the birth rate in the UK is increasing at the moment B.the birth rate in the UK is decreasing rapidly now

C.the birth rate in other European countries keeps increasing 短文理解2 ACBCC

People all over the world today are beginning to hear and learn more and more about the problem of pollution.Pollution is caused either by man’s release of completely new and often artificial(人造的)substances into the environment, or by releasing greatly increased amounts of a natural substance(物質)，such as oil from oil tankers into the sea.Whatever its underlying reasons, there is no doubt that much of the pollution caused could be controlled if only companies, individuals and governments would make more efforts.In the home there is an obvious need to control litter and waste.Food comes wrapped up three of four times in packages that all have to be disposed of;drinks are increasingly sold in bottles or tins which can’t be reused.This not only causes a litter problem, but also is a great waste of resources, in terms of glass, metal and paper.Advertising has helped this process by persuading many of us not only to buy things we neither want nor need, but also to throw away much of what we do buy.Pollution and waste combine to be a problem everyone can help to solve by cutting out unnecessary buying, excess use and careless disposal(處理)of the products we use in our daily lives.1.The main cause of pollution is ____A______.A.the release of artificial or natural substances into the environment B.the production of new industrial goods C.increased amounts of a natural substance

2.Much of the pollution could be controlled if only _____C_____.A.farmers would use less artificial fertilizers B.governments would take effective measures C.all sides concerned would make more efforts

3.Food packages, bottles and tins for drinks can cause _____B_____.A.air and water pollution

B.both a litter problem and a waster of resources C.to pay for the service 4.Which of the following can not help solving the problem of pollution? _ _C_ _ A.Cutting out unnecessary buying.B.Reduce excess use C.Eating.5.What does the underlined word ―litter‖ mean in paragraph 2? _ _C_ _ A.Bits of wast things B.serious problem C.industrial pollution 短文理解3 ACBCB A funny thing happened on the way to the communication revolution: we stopped talking to each other.I was walking in the park with a friend recently, and his mobile phone rang, interrupting our conversation.There we were, walking and talking on a beautiful sunny day and – poof!– I was cut off as if I had become absent from the conversation.The park was filled with people talking on their cell phones.They were passing people without looking at them, saying hello, noticing their babies or stopping to pat their dogs.It seems that the limitless electronic voice is preferred to human contact.The telephone used to connect you to the absent.Now it makes people feel absent.Recently I was in a car with three friends.The driver hushed the rest of us because he could not hear the person on the other end of his cell phone.There we were, four friends driving down the highway, unable to talk to each other because of the small thing designed to make communication easier.Why is it that the more connected we get, the more disconnected I feel? Every advance in communications technology is a setback(退步)to the closeness of human interaction.With e-mail and instant message over the Internet, we can now communicate without seeing or talking to one another.With voice mail, you can make entire conversations without ever reaching anyone.If my mom has a question, I just leave the answer on her machine.As almost every contact between human beings gets automatic, the emotional distance index goes up.Pumping gas at the station? Why say good-morning to the assistant when you can swipe you credit card at the pump and save yourself the bother of human contact? Making a deposit at the bank? Why talk to the clerk who lives in the neighborhood when you can put your card into the ATM? More and more, I find myself hiding behind e-mail to do a job meant for conversation or being relieved that voice mail picked up because I didn’t really have time to talk.The technology devoted to helping me keep in touch is making me lonelier.I own a mobile phone, an ATM card, a voice-mail telephone, and an e-mail account.Giving them up isn’t a choice.They are great for

what they are intended to do.It’s their unintended results that make me upset.What good is all this gee-whiz technology if there is no one in the room to hear you crying out ―Gee whiz‖?

1.The author’s experience of walking in a park with a friend recently made him feel ______A_______.A.unhappy B.funny C.wonderful

2.According to the author, human contact in a park means _____C_______.A.looking at each other and saying hello when passing B.noticing their babies and stopping to pat their dogs C.both A and B

3.According to the author, the more connected we get in communications technology, the _____B______ we are.A.more automatic B.more disconnected C.closer 4.What are the examples the author gives to explain his idea that every advance in communications technology is a setback to the closeness of human interaction? _ _C_

A.With e-mail and instant message over the Internet, we can now communicate without seeing or talking to one another.B.With voice mail, you can make entire conversations without ever reaching anyone.C.All of the above.5.What is the unintended result of communication technology, according to the author? ___B___

A.It makes communication easier and conversation possible everywhere.B.It actually creates a distance between people instead of bringing them together.C.It makes human contacts limitless with electronic voices everywhere 短文理解4 CBCAC

Some people think they have an answer to the troubles of automobile crowding and dirty air in large cities.Their answer is the bicycle, or ―bike‖.In a great many cities, hundreds of people ride bicycles to work every day.In New York City, some bike riders have even formed a group called Bike for a Better City.They claim that if more people rode bicycles to work there would be fewer automobiles in the downtown section of the city and therefore less dirty air from car engines.For several years this group has been trying to get the city government to help bike riders.For example, they want the city to draw bicycle lanes on some of the main streets, because when bike riders have to use the same lanes as cars, there are accidents.Bike for a Better City feels that if there were special lanes more people would use bikes.But no bicycle lanes have been drawn.Not everyone thinks it is a good ideait is a nation.‖ Today this is an understatement;London, with its vast range of different ethnic groups, is a world.Certainly, London is the most culturally diverse city in the world.The city was founded by the Romans and since then new arrivals have constantly added to its character and prosperity.Within 10 years 40% of Londoners will be from ethnic minority groups, including the growing number of Londoners of mixed ethnic origin, but most of them will have been born in Britain.Children of Caribbean-Chinese marriages will go to school with children of Russian-Irish couples.None of them will be English but all of them will be Londoners.Most of Britain's ethnic minority residents live in the capital, speaking over 300 languages.Nearly all of the African population and many of the Caribbean population of Britain live in London(83% and 58% respectively);39% of the Chinese population of Britain and 36% of the Asian population

of Britain live in London.The largest migrant community is from the Irish Republic with 256,000 people, 3.8% of the total population of London.There are an estimated 330,000 refugees and asylum seekers living in London, with most recent arrivals coming from Eastern Europe, North Africa and Kurdistan.Young people, in particular, are skilled at dealing with a large number of different and hybrid cultures.They themselves often have several different ethnic identities since their parents and grandparents may come from several different backgrounds and their friends and partners do also.They are ―skilled cross-cultural travellers‖ without leaving their home-town.1．Why does the writer think that Benjamin Disraeli’s statement is an understatement?

Because he thinks London is ____A_____.A.a miniature world thanks to its great cultural diversity B.even larger than some countries in the world C.not a nation at all

2.London is regarded as the most culturally diverse city in the world due to the following facts EXCEPT that ____B_____.A.within 10 years 40% Londoners will be from ethnic minority groups B.many young people are immigrants from different backgrounds C.London accommodates about 330,000 refugees and asylum seekers from many other countries

3.Ethnic minority groups will make up ____B_____ of the London population in the future.A.36% B.40% C.39%

4.The last paragraph mainly tells us in London ___A_____.A.young people feel at ease with a large number of diversified cultures B.young people are raised in a multicultural environment C.young people find it hard to adapt themselves to hybrid cultures 5.The passage mainly deals with ____C_____.A.the advantage of hybrid cultures in London B.the composition of the population in London C.the cultural diversity in London 短文理解6 CACDD Who will stage the games?

Preparing for the Olympics Games is a huge undertaking.Just like the athletes, the host city spends years getting ready for the event.Before deciding which city will host the Olympic Games, the International Olympic Committee(IOC)has to examine bids from all over the world.Bidding for the games begins about ten years in advance.Without preparing a very strong bid1, a city will not win the competition to host the games.Beijing was chosen for the 2008 games from five bidders — Osaka, Paris, Toronto and Istanbul.2 Why does it take so long to prepare?

Building the infrastructure costs huge amounts of money.Holding the

World Cup in 2002 in Japan and

South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system.In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3.Each host city must also build an Olympic village for the athletes.By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?

Hosting the games has a major effect on the economy and brings international prestige to the country.Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts _____C______ before the games are really held.A.two years B.eight years C.ten years 2.Beijing was one of the ___A____ bidders for the 2008games.A.five B.four C.three 3.The World Cup 2002 was held in ______C_______.A.Japan B.South Korea C.A and B 4.What construction projects did Beijing start after winning the bid?

__D_ _ A.The extension of the underground.B.The improvement of the airport.C.The building of new motorways D.All of the above 5.Why do countries want to host the Olympic Games?

__D_ _ A.Because it has a major effect on the economy.B.Because it brings international prestige to the country.C.Because the host cities are permanently improved.D.All of the above.閱讀下列短文，并根據短文內容判斷其后的句子是否正確（T）、錯誤（F），還是文字中沒有涉及相關信息（NG）。短文理解7 FFTTNG The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.The ancient Olympic Games began in the year 776 BC when Koroibos, a cook from the city of Elis, won a 200-metre-long race.They took place for a period of 617 years until the last games were held in AD 393.In the ancient games, athletes received prizes worth large amounts of money.In fact the word ― athlete ‖ is an ancient Greek word, meaning ― one who competes for a prize ‖.Although women did not compete in the games, there was a separate festival held at the same time in honour of Hera, wife of Zeus.At this festival unmarried girls competed in foot races.The marathon was not an event of the ancient Olympic Games.The marathon is a modern event that was first introduced in the Olympic Games in 1896.It was named after a village called Marathon where the Persians were defeated by a small Greek army.The news of the victory was brought to Athens by soldier, who ran the 26 miles from the village of Marathon to the capital.26 miles was therefore adopted as the distance of the modern marathon race.The Olympic flag was introduced in 1908 and carries the symbol of five linked rings.Which represent the five continents – Africa, America, Asia, Australasia and Europe.The Olympic flame was first carried in the 1932 Olympic 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 1936.1.The ancient Greeks held the first Olympic Games in 617 BC.F 2.The ancient Greeks held the Olympic Games for 393 years.F 3.They did not allow women to compete in the ancient Olympic Games.T

4.They first used the Olympic flag in 1908.T

5.Both the Olympic Games and the Marathon Race are very popular NG

短文理解8 TTNGFF

Lily is 70 years old and she takes care of her 91-year-old mother.She told us about caring for her mother.I wake up early every day, it’s usually about 6.30 am, and wait until I hear Tilly, my mum, moving about.Then I make her a cup of tea.At about half past seven she gets up and we have breakfast together.We normally just have toast, but on Sundays we always have bacon and eggs.After breakfast she reads the newspaper, then she sits by the window and waves to the neighbours as they walk by.She hardly ever goes out but she is very proud of her personal appearance, so she goes to the hairdresser once a month.She doesn’t like being left on her own for very long, so I always arrange for a neighbour to come and sit with her when I go out.Now and again, my friend and neighbour, Joan, comes to spend the day with her, and I can go and have lunch with another friend, May, who lives in town.I have a brother, Syd.He comes to stay two or three times a year.He is very good and keeps in touch, but he lives 300 miles away.Once a year, he collects mum and takes her to stay with him in London for a week.She doesn’t really like going because it’s a long journey, but I need the rest.Sally, the nurse, comes to see mum regularly.My next-door neighbour, Jack, often calls in.In the evening we usually watch TV and we sometimes play cards.Mum is fantastic for her age.But I can never decide to go anywhere spontaneously.I always have to plan it, so I feel

for old and young people in many countries of the world.a bit trapped.But what is the alternative? An old people’s home? I couldn’t do that to my mother.1.Lily wakes before her mother.T 2.Joan sometimes spends the day with Lily’s mother.T 3.Tilly is satisfied with her hairdresser.NG 4.Lily’s brother comes to visit every three weeks.F 5.Lily and her mother play cards more than they watch TV.F 短文理解1 Who will stage the games? Dear all,This message is just to confirm the details for the next few days.Dave’s picking up the van tomorrow and we’re loading it at his place at 10.00 on Friday morning.I’ve booked us all into The Tolly for one night.It’s a hotel near the university – in Welbeck Street.Steve and I are getting the 4.30 p.m.train.We’re stopping to check in at the hotel to pick up the keys and get changed at 6.00.We have to check out of the hotel by 9.00 on Saturday morning because they have a big group coming to the hotel.So we have to get up early, I’m afraid!Dave and Paul, if you can’t get to the hotel by about 7.00, let’s meet in the cafe at the university at 7.30.We’ll set up the equipment at 8.00 for the gig and have a rehearsal.See you all,Mary 1.They’ll load the van ___A____.A.after Dave has picked it up B.tomorrow morningC.when Dave comes 2.They’ll stay in a hotel for __B____.A.two nightsB.one night C.a few hours 3.Mary will get to the hotel ___C_____.A.at 4.30 pm

B.at 5 pm C.before 6 pm 4.They’ll stay at the hotel on __B______ night.A.Saturday B.Friday

C.Sunday 5.Dave and Paul can meet Mary at the hotel if they ___B___.A.arrive before 7.30 B.arrive before 7 C.get up early in the morning 短文理解2．Hi, Sharon,I’ve only got 10 days left in England.Can you believe I’ve already been here for a year? There’s so much to do before I leave!I really must buy presents for my English friends to thank them for all their help.I have to move out of my room on Friday because Franco has got another tenant.At least I don’t have to find somewhere else to live.I’m going to spend a few days with friends.He is letting the whole flat because Mary is moving just before her marriage.The time has gone so quickly.I cannot believe that I’ve been here for a whole year.And I must start packing too – I have bought a lot since I came, and I need another suitcase.I’ll give some things to charity shops I think.Anyway, I’m really writing to say that I’ll be back in Shanghai on the 27 April, and it would be great to see you to catch up on all our news.I’ll phone as soon as I get back.How are things with you?Love

Xiaoyan

1.When will Xiaoyan leave England?

B

A A month later.B.10 days later.C.A year later.2.Where will Xiaoyan live after moving out? A A.She will stay in her friends’ place.B.She will be on the plane to Shanghai.C.She will have to find a hotel to live in.3.What will happen to Franco’s flat when Xiaoyan and Mary move out? B

A.It will be sold at a good price.B.It will be rented to other people.C.It will be kept for Xiaoyan when she comes back.4.Why does Xiaoyan need another suitcase? A A.She has got more things than she came with.B.Her old suitcase is broken.C.She has to give things to charity shops.5.What would Xiaoyan most possibly do when she sees her friend Sharon? B

A.To ask Sharon to show her around Shanghai.B.To talk about what happened to them recently.C.To show Sharon her new clothes.短文理解3．My grandfather was a completely different person before he had a stroke.He worked as a chief accountant, and he worked really long hours.People used to say that he was a workaholic.When he came home, he was always tired and this used to make him irritable.He didn’t use to be sociable at all.He used to spend a lot of time alone working in the garden.I used to be frightened of him as a child.He used to shout at us all the time.Then, suddenly he became ill, and then the doctors told him he had to give up work.He changed almost overnight.His attitude to lots of things changed.He relaxed and spent time with his grandchildren.When he died, I think he was a really happy, relaxed man.1.My grandfather used to ____B______.A.drink a lot B.work very hard C.be the manager 2.He was ____C______ when he came home.A.very pleasant B.excited C.easy to get angry 3.When I was a child, I _____C_____.A.liked him very much B.I hated him C.was afraid of him 4.Doctors asked him to ___A___after he had a stroke.A.stop working B.change his attitude C.work less 5.When he died, he _____C_____.A.was feeling worried B.was irritable C.was a happy man 短文理解4.Ivydale Guesthouse **** Bath Tourist Association Approved Ron and Ann welcome you to Ivydale, where modern comforts and traditional hospitality meet.· Conveniently located – a short walk from the city centre.· Well-equipped – all rooms have an en suite bathroom, colour TV with

satellite channels, tea/coffee-making facilities, mini bar and phone.· Excellent food – we offer full English and buffet breakfasts.Vegetarian food available on request.· Peace and quiet – Ivydale is situated in its own gardens, offering the perfect atmosphere for business travellers and tourists.· Please note that we operate a strict no-smoking policy.· Mini-break deals available.For reservations or a brochure, please call(01225)1212355 1.The owner of the guesthouse is/are ____B____.A.Ivydale B.Ron and Ann C.Bath 2.The guesthouse is _ A_ the city center.A.near t B.far from C.in 3.Guests can ____A______.A.make tea in their room B.get online with their computerC.smoke in their room 4.The guesthouse is ___B_____.A.boring but quietB.peaceful and quiet C.noisy and busy 5.People ____C______ smoke in the guesthouse.A.can B.don’t want to C.are not allowed to 閱讀理解 1：Right/Wrong/Doesn’t say

1.Mrs Black was having a lot of trouble with her skin(皮膚)，so she went to her doctor about it.He could not find anything wrong with her, so he sent her to the hospital for tests.The hospital, of course, sent the result of the tests to Mrs Black’s doctor, and the next morning he telephoned her to give her a list of the things that he thought she should not eat, because any of them might be the cause of her skin trouble.Mrs Black carefully wrote all the things down on a piece of paper, which she then left beside the telephone while she went out to a party.When she came back home several hours later, she found her husband waiting for her.He had a basket full of packages（包）beside him, and when he saw her, he said, ―Hello, dear.I have done all your shopping for you.‖―Done all my shopping?‖ she asked in surprise, ―But how did you know what I want?‖ ―Well, when I got home, I found your shopping list beside the telephone and bought everything you have written down.‖ 1.Mrs Black’s doctor didn’t know what was wrong with her skin.A A.Right.B.Wrong.C.Doesn’t say.2.The hospital sent Mrs Black the test results.B A.Right.B.Wrong.C.Doesn’t say.3.Mrs Black took the piece of paper with her to the party.B A.Right.B.Wrong.C.Doesn’t say.4.Mr Black usually does the shopping for the family.C A.Right.B.Wrong.C.Doesn’t say.5.Mr Black thought his wife needed the things written on the paper.A A.Right.B.Wrong.C.Doesn’t say.閱讀理解2.The day was like any other day in his life.Tom walked past

the shop on the street corner.He stopped to look at the front row of shoes, and he felt happy to see that the pair of shoes he wanted very much were still there.Looking down, he felt sorry for himself.He really wanted to have them for his birthday.He sadly walked away and thought how to tell his mother about it.He knew she would give him anything he liked if she could.But he also knew very well she had little money.He decided not to go home at once, as he looked worried and his mother would notice it.So he went to the park and sat on the grass.Then he saw a boy in a wheel chair.He noticed that the boy moved the wheel with his hands.Tom looked at him carefully and was surprised to see the boy had no feet.He looked at his own feet.―It’s much better to be without shoes than without feet,‖ he thought.There was no reason for him to feel so sorry and sad.He went away and smiled, thinking he was happier.1.Tom passed the shop by bus.B A.Right.B.Wrong.C.Doesn’t say.2.Tom stopped in front of the shop to look at the shoes he liked.A A.Right.B.Wrong.C.Doesn’t say.3.The pair of shoes were too expensive for Tom and his mother.A A.Right.B.Wrong.C.Doesn’t say.4.The boy sitting in the wheel chair had no legs.B A.Right.B.Wrong.C.Doesn’t say.5.Tom went home to tell his mother about what had happened.C A.Right.B.Wrong.C.Doesn’t say.閱讀理解3.I go to the barber（理發師）every month.I don’t like very short hair, so my barber doesn’t cut off much.I have known him for almost four years now, and when I go to him, we always talk a lot.He tells me all his news, and I tell him all mine.He meets a lot of interesting people in his shop and he talks to most of them, so he always has a lot of news for me.Every year my barber goes to France for two weeks for his holidays, and when he comes back to England, he has a lot of interesting news.While he is cutting my hair, he tells me about beautiful old cities and quiet little villages, strange food and drinks and many other things.I sit there and listen to the old man with open ears.Although my barber is old, he always tries new things.He never said, ―I have never eaten this food before, so I am not going to eat it now.‖

1.The writer has his hair cut every month.A A.Right.B.Wrong.C.Doesn’t say.2.They got to know each other only a few months ago.B A.Right.B.Wrong.C.Doesn’t say.3.Every year the barber goes to some cities or villages in France.A A.Right.B.Wrong.C.Doesn’t say.4.The barber is not very old but he has tried many strange food and drinks.B

A.Right.B.Wrong.C.Doesn’t say.5.The barber lived in France when he was young.C

A.Right.B.Wrong.C.Doesn’t say.閱讀理解4.Sarah Peters was born on January 4th, 1973 in Brighton.She and her family lived in Brighton until she was ten.Then they moved to Oxford and stayed there until she left school---that’s Fendale Secondary School---at eighteen.Then she went to London Business College and got a diploma(文憑)in Marketing（市場營銷）.After that Sarah Peters got a job with a hotel group---the TFC Hotel Group---in Liverpool, as a marketing assistant.That happened in 1992 and she left the hotel group in October 1993.She left because she didn’t like to stay in Liverpool.She wanted to work in London.Her life changed a lot after she went to London.She joined a large business company and soon made a name for herself（出名）because of her special ability and excellent work in marketing.Sarah Peters is now married with two lovely daughters（女兒）.Besides（除了）being an excellent marketing expert and a good mother, she is also a good writer.She has written two books about her marketing experiences.1.Sarah Peters received her secondary education(中學教育)in Brighton.B A.Right.B.Wrong.C.Doesn’t say.2.She studied Marketing in London Business College.A A.Right.B.Wrong.C.Doesn’t say.3.She got her first job in 1993.B A.Right.B.Wrong.C.Doesn’t say.4.She got on well with people working in the business company in London.C A.Right.B.Wrong.C.Doesn’t say.5.She wrote books about how to be a good mother and a marketing expert.B A.Right.B.Wrong.C.Doesn’t say.短文一1 Helen’s husband is mark..mark and Helen have got two children: a son and a daughter.The on’s name is Andrew and the daughter’s name is Joyce.Joyce has got two children, a son and a daughter.So Helen and Mark have got two grandchildren.Helen’s granddaughter’s name is Pam and grandson’s name is Dan.Andrew isn’t married and he hasn’t got any children.Pam and Dan like playing on the computer with their uncle.Andrew also likes playing football with his brother-in-law , Tom

1、Who is Andrew? Andrew is Dan’s uncle

2、Who is Mark? Mark is Dan’s grandfather

3、Who is Tom? Tom is Dan’s uncle

4、Who is Joyce? Joyce is Tom’s wife

5、Who is Pam? Pam is Andrew’s niece

第四部分 翻譯

1.A: Did you use to get on(well)with your brother?(你曾經和你哥哥/弟弟關系處得好嗎？)

B:Not too well.We used to fight a lot.2.A: Do you ever do any exercise?

B: I used to swim ,（我以前一直游泳，）but I haven’t lately.3.You’ll be here tomorrow, won’t you ?（是不是）

4.She looks like her mother, doesn’t she（是不是）? 5.There’s enough salad, isn’t there?(是不是)

6.He asked me if I’d(would)like a cup of tea.（我是否想喝一杯茶）7.They said they didn’t know where the books were.（他們不知道書在哪兒）

8.A: Shall we go out for a drink, Mary?

B: I’m afraid I can’t, Bill.I’m having the TV repaired now.（我正在讓人幫我修電視呢。）

9.Peter, you need to have your hair cut.（該理發了）

10.I’ve had the website changed.（我已經請人修改了網站。）Now it’s much better.11.Which isthe best football team(最好的足球隊)in the world? 12.Soccer is one of the most dangerous sports(最危險的體育活動)in the world.13.If my brother calls, tell him to meet me at six.（告訴他六點鐘和我見面。）

14.A: What shall we do this evening?

B:Let’s go out for a meal / Let’s eat out.(我們出去吃頓飯吧。)15.A: John didn’t come to the party yesterday.Where did he go? B: He could have gone(可能去)to visit his parents in Bath.16.A: I put a folder here.Where is it now?

B: I don’t know.There isn’t any folder here.You must have put it(一定是把它放在)somewhere else.17.A: Who is playing the Irish music? B: It must be Dave.A: No, it can’t be him(不可能是他).It must be Paul, who is really keen on Irish music.18.A: Would you like to order now?

B:Salad for me, please/ I’d like a salad, please(我要份沙拉。).19.A: Where is Jack?

B: He is over there.He is in blue jeans.(穿藍色牛仔褲的。)

20.A: We have plenty of time before the film.We could have something to eat(可以吃點兒東西)after the film or go to a pub.B: Sounds great.21.Your hair is too long.You need to have it cut。(理發了)22.I'm very hungry now.I want to buy something to eat。(一些吃的東西)

23.He asked me if I would like a cup of tea.(我是否想喝一杯茶)24.Mr Hilton is not good at sports._ Neither are his children _.(他的孩子也不擅長體育)

25.The room, which is in a mess,(亂七八糟的)needs to be cleared up immediately.26．A：Would you 1ike to go to the cinema?

B：hisverycoldoutside.I’d like to(我寧愿)stayathome． 27． A：Would you like the silk shirt or the cotton one? B： Either will do(哪個都行)28． She asked whether she could have a cup of tea(她是否能喝一杯茶)29.Looking after children(照顧小孩)can be very tiring． 30.I’m late, aren’t I(是不是)? 31.I used to like singing(我曾經很喜歡唱歌), but I don’t sing anymore.32．Because it was late(因為時間晚了), we didn’t go to the film.33．The wall can be either blue or red(或是藍色，或是紅色).34． I would buy a car(我就會買一輛車)if I won the lottery.35.When I see her, I’ll tell her about her brother(我會告訴她有關她弟弟的事情).36.We’ve known each other(我們就互相認識了)since we went to school.37.He didn’t use to smoke(過去不常吸煙), but he does now.38.I didn’t get up(才起床)until 11 this morning.39.This T-shirt is mine and that one’s /one is yours(那件是你的)40.Dolo is wearing blue jeans, a black T-shirt, and Nancy is wearing a short black cotton

skirt(穿著黑色的短棉裙)。41.A: Why has he gone into town? B: He has gone into town to buy a shirt(他進城去買件襯衫).42．A: I am going to play tennis on Sunday.B: What did he say? C: He said he was going to play tennis on Sunday(他打算星期天打網球).43．What would you do if you won the lottery(如果你贏了彩票)? 44．If it rains tomorrow, we’ll have to stay at home(我們將不得不留在家).好嗎? shall we? 我最喜歡的。I like best.是不是 won't you該理發了 have you hair cut

太大了 are too big我恐怕 I'm afraid;

我寧愿 I'd rather 過去不常吸煙 didn't use to smoke, 才起床 didn't get up，那件是您的 that one's yours.她曾經住在這里。she had ever lived here.我要份沙拉。I'd like a salad, please.他穿著一件紅色（綠色）的T恤衫。He wears a red（green）T-shirt.1 吃點兒東西好嗎？ How about have something to eat？ 一定是把它放在 must have put it 這是部非常有意思的電影 This is a very interesting 最好的足球隊 the best football team 我以前一直打網球 I used to play tennis 讓人幫我修一修 have it repaired

最危險的體育活動 the most dangerous sports 我們就互相認識了We've known each other 你和你的同學關系好嗎?1

Do you get well with your classmates? 可以坐公共汽車，也可以坐地鐵。either by bus or by subway 英譯漢。

1.Although it is very enjoyable, the film is too long.雖然這部電影非常令人愉快，但是太長了。

2.Sandy is wearing a long, black, silk dress.桑迪穿了條黑色的長絲裙。

3.I need to be at the airport by 6.00 o’clock.我得在六點前到達機場。

4.I must have left the camera in a shop.我一定是把相機丟在那家商店里了。

5.The accounts, which are in a bit of a mess, have to be ready for next month.帳目現在有點亂，必須要在下個月清理好。6.I didn’t have breakfast this morning.今天早上我沒有吃早飯 7.The flat was in a bit of mess.房子里有點亂。

8.We needed to have the website redesigned.我們需要重新設計網站。

9.I’ve asked John to check the computer.我已經讓約翰去檢查計算機了 10.It would be great to see you again.能再見到你那該多好啊。11.He got on well with his sister.他和他的姐姐（妹妹）相處得很好。

12.He pointed out that she needed a better violin.他指出她需要一把更好點兒的提琴。13.They walked slowly along the road.他們沿著那條路慢慢地走著。

14.She borrowed the book and gave it back on Monday.她借了那本書,后來星期一把書還了.15.I’m in a meeting until 1.00.我開會開到一點鐘。

16.We have enough money to improve the website.我們有足夠的錢改進網站。

17.Do you take after your mother or father? 你像你的母親或父親嗎？

18.I have to move out of my room on Friday because Franco has got another tenant.我周五得從房子里搬出來,因為佛朗哥又招了一位房客。

19.One of the biggest sporting events in the world is the Olympic Games.奧運會是世界上規模最大的體育賽事之一。

20.It would be great to see you to catch up on all our news.到時見了面咱們把這些日子發生的事聊一聊，會多開心啊。21.Polly（波莉）is worried about her lack of experience.波莉擔心自己缺乏經驗。

22.I need to be at the airport by 6.00 o’clock.我得在六點前到達機場。

23.I’ve got the same sense of humour as my mum.我和我媽媽一樣，有幽默感。

24、While she was waiting, her phone rang.她正在等待的時候，電話鈴響了。

25.I didn’t get up until 11.30 this morning.我今天上午十一點半才起床。

26.Football is the most popular sport in the world.足球是世界上最流行的體育運動。

27.I need to be at the airport by 6.00 o’clock.我得在六點前到達機場。

28.I’ve never been to Greece, and I’d love to go there.我從沒去過希臘，我很想去那兒。

29.We’ve got enough money to hire extra staff.我們有足夠的錢額外雇用員工。

30.They lived in a village north of London.他們住在倫敦北邊的一個村子里。

31.I’ve played table tennis a lot, but I’ve never tried tennis.我乒乓球打得很多，網球卻從未打過。32.I must have left the camera in the shop.我一定是將相機丟在了商店里。33.If I won the lottery, I’d buy a flat.如果我中了彩票，我就買一套公寓。

34.The hotel is surrounded by fields and woods.飯店四周田野樹林環繞。

35.The bride was dressed in a long white dress.新娘穿著白色的長裙。36.The window was smashed and the lock on the front door is broken.窗戶給砸了，前門的鎖也被弄壞了。

37.My dad used to be a farmer and so did my grandfather.我爸爸從前是農夫，我爺爺也是。

38.He came across an old violin at his aunt’s house.他在他姑（姨）媽家偶然發現了一把舊提琴。39.I must get some slides made.我必須（讓人）做一些幻燈片。

40.The new suitcase which Xiaoyan（曉燕）got yesterday is full already.曉燕昨天新買的箱子已經裝滿了。

41、His father came across a really old instrument at his aunt’s house.他父親在他姑母家偶遇一個真的很舊的樂器。

42、I’m sorry.I can’t hear what you’re saying.Can you speak more loudly?

對不起，我聽不見你在說什么，你可以說大聲一點嗎？ 43: Which of these shirts would you like? B: Neither of them, thanks.這兩件襯衫你想要哪一件？兩件都不想要，謝謝。

44、I can’t go back until 9 this evening.今晚我9點后才回來。

45、He asked when the work would be completed.他問什么時候將完成這項工作。

46、He studies in a university west of Beijing.他在北京西部的一所大學學習。

47、I had the windows cleaned yesterday.我昨天讓人把窗戶清潔了。

48、He used to play basketball every Sunday他過去每周日都打藍球。

49、The flat was in a bit of mess.!那公寓很亂。

50、Both of the boys are good at singing.這兩個男孩都擅長唱歌。?

51、They enjoyed themselves at the party.他們在舞會上玩得好開心。

52、She doesn't like swimming and neither does her sister.:她不喜歡游泳，她妹妹也不喜歡。

53、I've been learning English for three years我已學了三年英語了。

54、We have enough to improve the website.我們有足夠的經費來改網站。

55、Do you take after your mother or father?你長得像媽媽還是爸爸？

56、It would be great to see you to catch up on all oure news.-你知道了我們所有的消息，太好了。

1、Some football teams will have games there.答案： 有幾支足球隊要在那里進行比賽。

7、Are you fond of music? 答案： 你喜歡音樂嗎？

12、What kind of life do most people enjoy? 答案： 多數人喜歡什么樣的生活？

13、This box can hold more books than that one.答案： 這個箱子比那個箱子能裝更多的書。

23、My classmate is more clever than I.答案： 我的同學比我聰明。

28、Who's going to answer the telephone? 答案： 誰去接電話？

37、He has a foreign friend who lives in America.答案： 他有一個住在美國的外國朋友。

38、A friend of mine from high school is working in England now.答案： 我高中的一個朋友目前在英格蘭工作。

39、Who can help me clean the room? 答案： 誰能幫我打掃房間？

40、I'm not an English major student.答案： 我不是英語專業的學生。

41、I'm going to buy a monthly ticket tomorrow.答案： 我想明天買張月票。

42、I'm very much eager to improve my oral English.答案： 我非常渴望改進我的英語口語。

43、They are ordinary people, but did a great job.答案： 他們是普通人，卻干了一件大事。

44、There is something urgent for you to do right now.答案： 有件急事要你立即去做。

45、He is sweating all over.答案： 他出了一身汗。

46、How long will it take us to get there? 答案： 我們到那兒要用多長時間？

47、The price of gasoline will come down in Chinese market.答案： 中國市場上的汽油價將會下降。

48、Don't you think smoking is harmful to your health? 答案： 你不認為抽煙對你的身體有害嗎？

49、I think the picture shows us how fruit is necessary to life.答案： 我想這幅圖是告訴我們水果對生活是不可缺的。50、You can buy water inside.答案： 你可以在里面買水喝。

51、This one's pretty, but it costs too much.答案： 這個很漂亮，但是很貴。

52、They have been working together for three months and have come to know each other better.答案： 他們一起工作了三個月，相互之間也更了解了。

53、It was a hard job, but he did not mind.答案： 這項工作很艱苦，但他并不在乎。

54、It's their duty to look after these young trees.答案： 他們的責任是照看這些小樹。

55、She begins cooking as soon as she gets home.答案： 她每天一到家就開始做飯。

56、I'll call you as soon as I arrive.答案： 我一到就給你打電話。

57、She looks lovely when she is happy.答案： 她高興的時候看起來很可愛。

58、Li Bai is one of the greatest poets that have ever lived in China.答案： 李白是中國有史以來最偉大的詩人之一。

59、Okay, and I need a pen to fill out the address.答案： 好，我還得借一支筆來填寫地址。

60、Just because you like, it doesn't mean I will.答案： 你喜歡它，并不意味我也會喜歡。

61、Why, do you want me to change the channel? 答案： 怎么了，你要我換個頻道嗎？ 62、Yeah, I'm anxious to hear all the songs from her new album.答案： 是的，我也很急著聽她新唱片里所有的歌。63、This street will be widened.答案： 這條大街將要加寬。64、She likes Mike a lot, but she doesn't want to get married so early.答案： 她喜歡邁克，但她不想那么早就結婚。

65、When I was young, I'd listen to the radio, waiting for my favorite songs.答案： 當我還是個小孩的時候，我常聽收音機，等待我最喜歡的歌。

66、He keeps looking at himself in the mirror.答案： 他老是照鏡子。

67、Travel broadens the mind.答案： 旅行可以開闊眼界。

68、I look forward to hearing from you.答案： 我期待著收到您的回信。

69、I came back because of the rain.答案： 因為下雨我就回來了。

70、You ought not to smoke so much.答案： 你不應該抽這么多的煙。

71、A teacher should have patience in his work.答案： 當老師應當有耐心。

72、The earth on which we live is shaped like a ball.答案： 我們居住的地球，形狀像一個大球。

73、The cause of the fire was carelessness.答案： 起火的原因是不謹慎。

74、Open the window and let the fresh air in.答案： 打開窗戶讓新鮮空氣進來。

75、She is used to living in the countryside.13

答案： 她習慣住在鄉下。

76、Can you express yourself clearly in English? 答案： 你能用英語清楚地表達自己的意思嗎？ 77、I am very familiar with his name.答案： 我很熟悉他的名字。