第一篇：電大英語(yǔ)2題庫(kù)

單選題1.(Why do you come to live in China)?Because I got a job here.2.(What`s your job)?I`m a journalist.3.(When did he go to America)?Two years ago.4.(Are you married)?Yes,Iam.5.(Are you ready to order)?Ice cream for me please.6.Are you ready to order?(Yes,I`ll have a steak,please)7.Are you ready to order?(Yes,I`ll have a chicken salad please.)8.Are you ready to order?(Could Ihave a glass of wine please?)9.Have you ever tried sailing?(No,I`d like to try.)10.Have you been to America?(Yes,Iwent there last year.)11.How about drinking some coffee?(I`d prefer to drink some tea.)12.Is there a bank near here?(Yes,There is one just down the road.)13.Shall we see a film tonight?(I`d rather not,I`mquite tired.)14.What are you going to do this evening?(I`m going to meet some friends.)15.What time will the next train leave?(At 8.19)16.Where did you go in china?(I went to Xi`an and Guilin)17.What did you think of the film?(I thought it was really great.)18.Why don`t we go to a restaurant?(Great.)19.Would you like to go to the cinema this evening?(Yes,that`s a good idea.)20.Your friend Sally phoned you this afternoon.(What did she say.)選擇填空...he failed…making his experiments.(Though…/)...house last night.(There was)...the earth is round,why do we not fall off?(Since).…stole her…big Department Store.(Someone)….!There is a car coming.(Loo out)….lived in San Francisco.(Since)….well in the examination.(In spite of)A:…B:About half an hour.(How long)A:…B:Tom and Ann.(Who)A:…B:Yes,It is in the poster.(Are you sure)A:Can I give…walk home.(prefer to)A:Did the reporter…B:Yes,He asked…(when it would open)A:Did the thief…my neighbor…(said that he had one)A:Did your brother…B:No,….(he has never been there)A：Has Peter forgot….B:Yes,he has forgot…(anything…something)

A:Have you ever…B:No.(did you enjoy)A:Have you thought…thought about it.(never)A:How old do….he…about five years old.(I suppose, could be)A:How…B:Twice a year.(Often)A:I`m getting…food and take…exercise.(less…more)A:let`s have a break.B….yet.(studying)

A:Mary,look at ….He is a great admirer of yours.(could possibly

A:My flight number…before it takes off.(must)A:The customers…B:…much.(don`t they)A:The exam…could pass it.(everybody)A:What about a drink?B:I`d rather…(have something to eat)A:What do you think….B:It is…great.(really)A:When did…yesterday.(buy)

A:Which would …of orange juice.(Neither)A:Who broke…B:John…(did)

A:Why did he…the thief.(to report)A:Why is she..she is ill.(Because)A:You danced with…Marry yesterday evening.(can not)After they finished…drink in a pub.(playing)America lies…of Pacific.(on)

Are you going…way you…(were brought up)Are you…you`d gone ages ago.(still)Both Susan…picnic now.(are getting)Can you wake…about eight?(up)China…member of it in 2001.(joined…became)Do you know…If he…me know.(will come…comes)Don`t talk so …the baby up.(wake)Don`t…care of myself.(worry about)During the performance…for whatever reasons.(mustn`t)English is the…Shanghai want to learn to speak.(that)Football,…is played all over the world.(which)Have you ever…Hawaii.(been to)Haven`t you finished that job…(yet)He asked…for the violin.(how much I paid)He looked terrible…last night.(must have drunk)He made up…a scholarship.(apply for)He tries his best…(to do it well)He was seen…food from the shelf.(to walk into)He`ll finish …this morning.(by)He…but I…in New York.(was…was)He…knows where he is now.(has been away from)He…the whole evening to dancing.(gave up)Helen…eyes and some smile.(looks like)Helen…h(huán)er mobile rang.(was driving)Help…children.(yourselves)

Her mother died…by her father.(up)

His story is…than yours.(more interesting)How often…your sister?(hear from)I don`t approve…smoking.(of)

I don`t feel like…concert tonight.(going)I have no idea…anyone.(could have been)I have…delivered it…(already,yet)I haven`t got a pen…(one)

I like sports and…(so does my brother)I once lived…wew made of wood.(whose)I saw him…go upstairs.(enter)

I want an English…Can you lend…(me one)I`m going to …there in time.(there in time)I`m not busy…to do.(anything)I`m sorry…you.(agree with)I…antique shop.(came across)If I finish…12:00…with you.(till)If I…around the world.(won)If I…shopping with you.(have)If I…that paper to you.(knew)

If you have finished…back on the shelf.(reading)If you…h(huán)ave five.(add)

Is this the shop…clothing?(which)Isn`t there anything…do for you?(that)It`s the third…this week.(have arrived)Jack was…step further.(so)

Jane finished…in the garden.(writing)

Jane is wearing…dress today.(lovely blue…cotton)Japan lies…of China.(to)

John ate a …said he wasn`t hungry.(although)

Last term we…more about them.(learned…are going to learn)

Let`s have…next week.(some time)Li Hua has lost..lend her…(her …yours)Lin Hua…times this year.(has been)Listen!The…songs.(are singing)

Many damages…traffic accident.(were done)Mr.Jones,…is a betective.(who)

Mrs.Brown…in the shop.(a beautiful white woolen)Mrs.jones is a friend of…(Mary`s mother`s)Mrs.Wilson…cleaner`s.(has gone)My house,…lovely garden.(which)

My sister often…in summer.(goes swimming)My uncle…be here soon.(is coming)

My uncle…was fifty.(didn`t get married)

Newcastle is…from London.(a three-hour journey)Of all the…to the earth.(the nearest)

Oh,Jack has broken…at once.(stop playing football)On December3,2002,…Exposition2010.(won)Paul has been…three days.(for)

Please keep…to tell you.(something…anything)

Please look for…cross the street here.(are not allowed to)Please remember…before leaving.(to turn off)Please…train starts.(find out)Polly…since 1998.(has worked)

Robert wanted…drove her home.(instead)Shall we…next meeting?(fix)

Shanghai is…China…the coast.(in…on)She will have…guests come.(changed)She…h(huán)er mobile rang.(was driving)The blouse is…large for me.(too)

The boy…after the accident.(was taken)The car broke…the camp.(down)The child is…after her.(named after)

The crop is dying…a good harvest.(would have)The dictionary…in the bookshop.(you need)

The doctor says…take some medicine.(nothing serious)The film…little late.(has just begun)The following day,…telephone.(asked for)

The missing boy was…near the river.(playing)The old man …out some money.(to take)The old man…of the museum.(running)

The pen is…She wrote…name with it…(hers…h(huán)er…h(huán)erself)The police contacted…burglar.(to ask about)The tea is….(hot enough for me)The teacher asked…and…(I did so)The teacher…by the big boy.(if)

The teachers…h(huán)ave a deep sense of responsibility.(who)The text is…for me to read.(enough The theiefwas put…of him.(either)There are many…streets.(both)There will be…us.(join)

They are going…the gig.(hire)They are trying to…(fixed)

They have the car…every three months.(serviced)They must do…we must do…(their …ours)They talked about…they knew.(that)They…TV University ten years ago(were)

This articletells us…(about their teaching method)This book is worth…(reading)This classroom is…fifty students.(not big enough)This is the place…more than ten years.(where)Tibet is…o China.(in)

Tom has been busy…Monday.(since)Tom hurt…playing football.(himself)Tom never gets…every morning.(till)We can`t…new words in it.(although)We lookedarond….but saw…(nothing)

We succeeded…all the difficulties.(in spite of)We won`t go…on Saturday.(if)

We…almost 20 years.(have been living)We…last year.(set up)

We…later this year.(are going to spend)We…we were that age.(used to)We…winter months.(used to)

What…in the country?(did you use to)When will you…I…you?(return…lent)Where have…five times.(have tried)

Which is…football or table tennis?(the most)While she…knocked at the door.(was having)Will you have…or those red…(ones…ones)Would you like…for the meeting?(pick out)Xiaoyan asked…in the new restaurant.(if)Xiayan`s idea…to Franco.(sounds good)You are sincerely…the party.(requested)

You can put the letters into the…box.(large blue wooden)You needn`t have…go to work today.(don`t have to)You were there…h(huán)is house,…(weren`t you)You`ll be late…immediately.(unless)You…time tomorrow.(will be in)

Your pronunciation needs…(improving)完形填空

1.Maybe in the world no other musical….make the instrument extremely popular.(1.as*2.for*3.the

same*4.almost*5.know*6.ago*7.sometime*8.musicians*9.wrote*10.in)

2.I love this photo…….to Canada twice.(1.quite*2.wearing*3.tall*4.always*5.off*6.cotton*7.mine*8.As usual*9.there*10.has been)

3.The Olympic games have a very interesting…people of the world.(1.recorded*2.watched*3.consisted

of*4.lasted*5.even*6.anywhere*7.when*8.began*9.every four years*10.more important)

4.Tim and Mary are planning their honeymoon…..their honrymoon..(1.tells*2.togo*3.because*4.went*5.goon*6.lookedat*7.interested*8.is*9.hasneverbeen*10.teied）

5.The plane took off…..took a lot of photogeaphs.(1.on*2.After*3.going*4.take*5.writing*6.were*7.by*8.who*9.going*10.in spite of)閱讀理解

11.Tim:Yes,I`ve only just got back in…….Mary…Tim:Yes,do.I`ll see If I can…

.(1.T對(duì)2.F錯(cuò)3.T對(duì)4.F錯(cuò) 5.F錯(cuò))

2.Mary:Right,I`ve made a seating plan…..Tim…Mary:Perfect.(1.F錯(cuò)2.T對(duì)3.T對(duì)4.F錯(cuò)5.T對(duì))

3.Mary and Xiaoyan are packing…..Xiaoyan:…….awful a lot.(1.F錯(cuò)2.F錯(cuò)3.T對(duì)4.T對(duì)5.F錯(cuò))

閱讀理解

21.John walked into a store which had a sign…store owner could think of anything to say.(1.second-hand clothes*2.five dollars*3.at least ten dollars*4.Outside the store*5.12.5dollars)

2.Carol Janus is only thirteen yearsold…She is doing something to make dreams come true.(1.Carol Janus*2.college tuition*3.sixteen*4.a plant-and-pet sitter*5.someone waters…on trips)

3.Kathy used to leave her home at 5:45a.m….company which is held on-line.(1.Because…bad in the city*2.by …internet*3.Right*4.Doesn`t say*5.Wrong)

4.Dear Vicky,I live in Aberdeen,in the nerth of Scotland…..Good luck!Vicky.(1.Hewants…away.*2.1000miles*3.Hisboss…abouthim*4.Toapologize…done*5.He will…h(huán)oliday)5.Dear Great Granny…Good luck!Great Granny.(1.HE has…to do*2.He thinks…job market*3.They are…society*4.He can…old*5.TOkeep…work)6.GARDEN HOTEL….Yours sincerely,Li Ming.(1.The…manager*2.The…Chinese food*3.Bonus…h(huán)olidays*4.He…manager*5.He…there)閱讀理解

3A(Right)B(Wrong)C(Doesn`t say)

1.Anchor Hotel B&B…Smoking policy:Non-smoking rooms are available.(A/B/A/C/C)

2.Dr.Anderson was a very busy man…Better late than

never!”(A/C/B/A/B)

3.Dear Diana…Enjoy your stay.Diana.(B/C/B/B/A)

4.Jogging became popular abouttwenty…Happy jogging.(B/B/A/C/A)

5.Ricky Martin,a Latin singer …Soon the songe became popular in many countries.(A/B/C/B/B)

6.Employment…h(huán)uman Tesources Building,City University.(B/A/B/C/A)

7.I grew up on a farm in Minnesota…..Iwas safe at last.(C/A/B/A/B)

英譯漢

1.Although the plot is week,the action is really fantastic.雖然劇情較弱，單影片的動(dòng)作設(shè)計(jì)非常精彩。2.Although it is a little far from the centre of Paris,it is

worth the journey.雖然遠(yuǎn)離巴黎市中心，但卻不枉此行。

3.Although it is in the centre of Paris,it is a

reasonably-priced and friendly place to stay.雖然位于巴黎市中心，但是價(jià)格合理，居住環(huán)境良好。16.I gave them a copy of your report and I told them that we needed to have the website redesigned.我把你的報(bào)告給了他們一份，告訴他們我們需要重新設(shè)計(jì)網(wǎng)站。

17.I must have left it in the café

我一定是把它丟在咖啡館里了。18.I should have put it in my bag.我本應(yīng)該把它放在包里的。

19.In spite of the rain,she liked the trip.盡管下雨了，她還是喜歡那次旅行。

8.Mr.and Mrs.Black seldom go….washes the dishes at home!”(B/B/A/A/C)

9.Titanic…see in a cinema Titanic is that movie.(B/B/A/C/C)10.The Sound of Music…world`s most favorite films.(B/C/B/A/C)

11.Tom was a big boy…was going to visit their house in the evening.(B/A/B/C/A)

12.One og Mrs.Thomson`s friends has…I have just got married.”(B/A/A/C/C)

漢譯英

1.吃點(diǎn)東西好嗎？(Shall we)have something to eat

2.(世界上)最富有的球隊(duì)the richest football team(in the world)

3.照看這些孩子look after the children

4.像探險(xiǎn)片之類令人興奮的東西something exciting like an adventure film

5.或者是你，或者是她either you or she6.搖滾樂(lè)和流行音樂(lè)rock and pop music

7.我會(huì)去鄉(xiāng)下居住的I would live in the country8.多穿些衣服put on more clothes

9.被冰雪覆蓋著is/was covered with ice and snow10.是由絲綢制成的is made of silk

11.因它的素食而出名is famous for its vegetarian food12.更加仔細(xì)more careful

13.可以坐公共汽車，也可以坐地鐵(either)by bus or by subway

14.但是動(dòng)作非常精彩the action is really fantastic

15.周圍環(huán)繞著田野和樹林is surrounded by fields and woods

16.你平時(shí)參加什么運(yùn)動(dòng)Which sorts do you do

17.讓人重新設(shè)計(jì)我們的網(wǎng)站have the website redesigned18.你最好問(wèn)問(wèn)別人You`d better ask somebody else

19.窗戶朝南的那幢房子The house whose windows face south

20.看上去很健康looke/looked very healthy

4.Acamping holiday in tents in the desert,and eating

dinner by a fire would be very romantic.在沙漠上支起帳篷露營(yíng)，享受篝火晚餐，這種野營(yíng)度假會(huì)很浪漫的。

5.Acamping holiday in tents would be very romantic.在沙漠支起帳篷的野營(yíng)度假會(huì)很浪漫的。

6.(Close to the centre of Paris and built in 2002,)This modern hotel offers both luxury and convenience（本飯店建于2002年，緊鄰巴黎市中心），這家現(xiàn)代化的飯店豪華和便利兼?zhèn)洹?/p>

6.Her father came across a really old instrument at his

aunt`s house,and he brought it back homewith him.她父親在她姨（姑）媽家偶然發(fā)現(xiàn)了一把很舊的樂(lè)器，就把它帶回了自己家。

7.He sid that she had real talent and pointed out theat

she needed a better violin.他說(shuō)她很有天賦，并指出她需要一把更好的琴。8.He`s wearing a long,black,silk dress and black sandals.他上身是黃色的襯衫和領(lǐng)帶，穿著很寬松的神色夾克和藍(lán)色的牛仔褲。

9.He`s got red trousers on.They`re cotton.(They`re really

big and baggy)

他穿了條紅褲子，是棉布的。（褲子又寬又大）10.He takes after his father.They are both very musical.他很像他父親，他們倆都喜歡音樂(lè)。

11.He asked whether the builder was coming tonight.他問(wèn)今晚建筑商會(huì)不會(huì)來(lái)。

13.I do gymnastics occasionally(during the week)（平時(shí)）我偶爾做做體操

14.Igo jogging every morning before work(and I play football/soccer every Qednesday with a group of my friends)

每天早晨上班之前我都慢跑（每個(gè)星期三我和一群朋友踢足球）

15.Istarted playing table tennis when I was ten.我10歲開始打乒乓球。

20.It was a traditional wedding,and it took place in a church rather than in a register office.這事個(gè)傳統(tǒng)婚禮，不是在結(jié)婚登記處而是在教堂里舉行的。

21.Ifall the smokers sit together,nobody will complain.如果所有抽煙的人都坐到了一起，就不會(huì)有人抱怨了。22.Instead ofopening the door,the theieves smashed the lock.小偷不是打開房門，而是把門鎖給砸壞了。

23.If I won the lottery,I would buy a new flat.如果我中了彩票，我就買一套新房子。

24.If I had the money,I`d travel round the world.我要是有錢的話，就會(huì)周游世界。

25.I have to move out ofmy flat on Friday.My landlord wants the key back..我得在星期五從房子里搬出來(lái)，我的房東要收回鑰匙。26.Each room is provided with a mini bar,satellite TV and email access.每個(gè)房間都與一個(gè)微型吧臺(tái)，能收看衛(wèi)星電視和收發(fā)電子郵件。

27.Managing the office means keeping the diary and filling in everybody`s appointments.辦公室的日常管理工作意味著記日志和給大家記錄約談的時(shí)間。

28.My aunts and uncles lived in the same village and so did my cousins.我的姑姑和叔叔們都住在這個(gè)村子里，還有我的表兄弟姐妹們。

29.Newcastle is a three-hour train journey from London.從倫敦坐火車去紐卡斯?fàn)栆齻€(gè)小時(shí)。

30.She began to play the violin only three monthes ago and she is getting on very well with it.她三個(gè)月錢剛開始拉小提琴，現(xiàn)在她拉琴進(jìn)步很大。31.Soccer is more dangerous than bungee jumping(and mountaineering)

足球比蹦極跳（和登山）更危險(xiǎn)。32.She having a pair ofblue jeans on.她穿著一條藍(lán)色的牛仔褲。

33.She`s wearing a long,black,silk dress and black sandals.她穿了條黑色的長(zhǎng)絲裙和一雙黑色的涼鞋。34.She looks like her mum.They have the same eyes.她長(zhǎng)得像她母親，她們倆的眼睛一模一樣。35.She`s shy whereas I`m much more sociable.她害羞而我卻很愛跟人交往。

36.She looked at advertisements in the paper and picked out three jobs that looked interesting.她瀏覽了報(bào)紙上的廣告，選出了三個(gè)有意思的工作。37.The party went well and they all had a good time.晚會(huì)進(jìn)行得非常順利，他們都玩的很開心。

38.The weather was really nice and sunny,(so we were outside)

天氣真的很好，陽(yáng)光明媚（所以我們都是在戶外活動(dòng)的）39.They didn`t turn up until 11:30(this morning)他們直到（上午）十一點(diǎn)半才到。

40.The scene in the restaurant with interviewees at different tables is really memorable.在餐館里不同的餐桌前進(jìn)行面試的場(chǎng)景確實(shí)令人難忘。41.The wedding took place in a church這個(gè)婚禮在教堂舉行。

42.They give her quite good benefits,such as free lunches and paid holidays,but she does not get on well with her boss.他們給她的待遇相當(dāng)好，比如有免費(fèi)午餐和帶薪假日，但是她和老板的關(guān)系處得不好。

43.The successful applicant must own a car,be able to keep accounts,and work outdoors.要是成功錄用需有私車，會(huì)記賬，能在戶外工作。44.The burglars got into Tim`s flat at about 2:30in the afternoon.竊賊在大約在下午2：30分闖進(jìn)了提姆的公寓。

45.Tim told the police officer that the window was smashed.提姆告訴警官窗戶被砸了。

46.The reporter asked ifthe customers liked the new atmosphere.記者問(wèn)顧客是否喜歡這里的新氣氛。

47.The caterers who do meals for us at work are good.給我們單位提供膳食的那些餐飲人員很好。

48.That`s the firm whose builders renovated the restautant.就是那個(gè)公司的裝修人員翻修了這家飯店。

49.The accounts,which are in a bit of a mess,have to be ready for next month.賬目有些亂，必須要在下個(gè)月清理好。

50.What happened to you?You look a mess.你怎么了，看起來(lái)一團(tuán)糟。

51.We used to argue a lot when I was growing up,because she`s quick-tempered.我長(zhǎng)這么大跟我媽沒少爭(zhēng)吵，她脾氣急躁。

52.Why don`t you go away for the weekend?Ashort break would be good for you.周末為什么不出去玩玩呢？放一個(gè)短假對(duì)你是有好處的。

第二篇：電大學(xué)位英語(yǔ)完形填空題庫(kù)

D.lost 16.B.hope17.D.stick with18.A.measured19.B.struggles20.D.四、完形填空（每空1分，共20分）

butA little boy invited his mother1.B.disappointment2.A.would3.D.met4.D.tired

It was the night before the composition was due.As I looked at the list of topics(題5.C.covered 6.A.talk about 7.A.impressed8.D.in spite of 9.A.hid10.C.hearing11.A.carefully 12.B.When13.D.too 14.A.out of control15.C.目), 36 A.memory 37 A.when 38 B.served 39 B.those 40 A.none41 B.good senseless16.D.touched17.B.lasting18.D.regretted19.B.sense20.C.tightly at 42 D.argument 43D.sociall 44C.Suddenly 45 B.put 46 D.joy 47 C.As Americans travel by air same way as Europeans travel by train.for him 48 A.time 49C.hand in 50B.graded 51 A.loud 52C.Somebody 5336、A.much37、B.the Japanese38、C.left

39、A.although40C.by D.pleasure 54 B.for 55D.laugh train41、A.reach42、C.are

43、D.with44、C.less

45、A.because It's very interesting to study names of different countries.21、B.from

22、C.visit23、46、C.afford

47、A.No48、C.highly49、A.to love 50、C.only51、A.put

24、D.first25、B.not26、B.comes

27、C.should

28、A.But

29、C.A.to52D.Except

53、B.another54、A.has55、B.as wellClimate change is one of the most fundamental challenges ever to confront humanity.21、A.if22、B.as

23、D.economic24、C.pace25、B.rise

26、A.with27、D.increasing28、B.historical

29、C.essential 30、A.that

Did you sleep well last night? Maybe many people will answer: 21.C.If 22.B.may23.A.affected 24.B.make sure25.C.going to bed 26.D.had better not27.A.listen to

28.B.or 29.C.so 30.D.less

Do you find getting up in the morning so difficult that it's painful?1.A.might be 2.C.cycle 3.D.labor through 4.A.energetic 5.B.at 6.D.others 7.B.leads to8.C.temperature 9.A.Much10.D.what11.B.family12.A.fit 13.D.Habit 14.D.stay

up15.B.to some extent 16.A.early 17.A.rise 18.B.routine 19.C.save 20.C.sharper

Don't Take the Fun Out of Youth Sports36 C.team 37 A.playing 38 B.equal 39

D.pressure 40 B.private 41A.matches42C.run 43 D.training 44 A.necessary

45D.breathing46 B.intended 47 C.before 48 A.full 49 B.share50C.ended51A.sad52D.felt53B.rediscovered 54 C.for 55D.calmed

Eagle has the longest life-span of its' species.21、D.live up to22、A.In

23、B.difficult

24、C.which

25、A.against

26、B.When

27、D.more28、A.have to

29、B.get rid of 30、C.take advantage ofFrom Monday until Friday most people are busy working or studying, 1 D.take part in 2 C.interests 3 A.spare 4 A.some5 D.something6A.expensive 7B.cost anything 8A.worth9A.for10A.worth11D.reasonable12C.On the contrary13A.collects14A.for15C.valuable16D.happier17A.what18D.fun19C.but20A.is

It is always interesting to visit another country,21.A.travel22.D.but23.A.on24.B.order 25.C.for26.A.who 27.A.without 28.B.are 29.C.to 30.D.have

It was an early morning in summer．In the streets1A.jobs 2D.ordinary 3C.But 4D.above

5D.building 6B.walk 7C.step 8A.sure 9C.With 10A.distance11B.crowds 12C.wonder 13D.tiny 14C.trips 15A.walking 16B.even 17D.courage 18B.terrified

19A.show 20B.why

It was the district sports meet.1.C.earlier2 D.doubted3.C.ready 4.B.ahead

of5.A.ashamed6.A.cheer7.B.drop out8.D.However 9.C.in pain10..C.race 11.A.even if12.D.louder13.B.sure enough14.B.when 15.are 30、D.like

Many students find the experience of attending university lectures to be a confusing and frustrating experience.21.B.illustrating 22.C.distributing 23.C.wonders 24.D.which25.A.effective 26.A.enable 27.C.tackle28.A.in 29.D.overcoming30.C.with whom More and more teachers and parents have noticed another kind of pollution,21.C.which 22.B.made up23.B.others 24.B.in 25.B.whoever 26.D.asked27.B.the more28.C.another29.D.worried30.D.get rid of One day when Jamie came home after school, his mother had on her worry face.21.D.the weather22.D.the lights23.C.Troubles 24.A.sure 25.B.miss26.B.pulled 27.C.failed 28.C.had passed by 29.A.now 30.B.saveThere were once three sons of a wealthy businessman.21.B.whenever22.B.used 23.C.in the least 24.C.each 25.D.elder26.B.as27.A.joined 28.B.unpopular29.D.changing30.A.makingWe may look at the world around us.1.B.Take2.C.used3.A.what4.D.snowy5.B.brought6.A.Clearly 7.C.remembered 8.D.much 9.B.missed 10.B.worse 11.A.disappearance 12.C.known13.D.daily14.B.strangers15.regularly16.C.important

17.D.sense18.B.If 19.C.passing20.A.unnamed

When I joined a private football1.C.team2.A.playing3.B.equal 4.D.pressure5.B.private6.A.matches7.C.run8.D.training9.A.necessary 10.D.breathing 11.B.intended12.C.before 13.A.full 14.B.share 15.C.ended16.A.sad 17.D.felt 18.A.reconsider 19.C.for 20.D.calmed

Yesterday was(1 Jim's birthday).He got a lot of presents(2from)his friends and family.第1空答案C.Jim's birthday 第2空答案D.from 第3空答案A.in 第4空答案B.Some 第5空答案A.the packages 第6空答案B.are 第7空答案B.were 第8

空答案C.round 第9空答案B.was 第10空答案D.was not 第11空答案A.removed第12空答案D.another 第13空答案C.wrapped in 第14空答案C.covered with 第15空答案D.as 第16空答案A.said 第17空答案B.in 第18空答案C.went in 第19空答案B.opening 第20空答案D.before

第三篇：電大英語(yǔ)統(tǒng)考網(wǎng)考作文題庫(kù)

1、你最喜歡的電視節(jié)目是什么？你喜歡它的理由？作出結(jié)論 網(wǎng)考直通車9

CCTV today offers a great variety of programmes to meet different needs and

the news.There are several points that are worth mentioning.For one thing, it covers news about important events both at home and abroad.Besides, the news it provides is timely and reliable.Finally, it broadcasts in the evening during the so-called “golden time”.It saves me much time reading through news-papers for current affairs.In short, watching the news on CCTV has become part of my daily life.2、哪一種是你最喜歡的交通方式？闡述你的理由，作出結(jié)論。網(wǎng)考直通車7

In a modern city, there are many means of transportation, such as subway, taxi,bus and so on.But my favorite means of transportation is by bike.First, riding a bike is good for keeping healthy.I spend one hour riding a bike to my office on my working day, and I think it is a good form of physical exercise.Secondly, it is money-saving.Recently, the private car drivers always complain the price of gas is higher and higher, but if you ride a bike, it will cost you nothing.Thirdly, it is beneficial for protecting the environment, so it is a “great” form of transportation.Therefore, although it has some disadvantages, I like riding a bike best.3、事件發(fā)生的時(shí)間和地點(diǎn)、人物、經(jīng)過(guò)。網(wǎng)考直通車3

One day last week, a girl parked her car outside a fashion house.As son as shetastes.For example, the weather forecast, serials, films, sports and so on.My favorite TV programme, however, is

was inside, two men opened the car door, started the engine and drove away in just one minute.When the girl

recovered from the shock, she called 110.Luckily, there was a police patrol car nearby.So the girl in the police car and they drove in the direction where the thieves escaped.Twenty minutes later, they found the car waiting at a busy crossroad for the traffic lights to turn green.Needless to say, the car thieves were caught red-handed.4、自主學(xué)習(xí)與遠(yuǎn)程教育，自主學(xué)習(xí)與合作學(xué)習(xí)，你自己的學(xué)習(xí)情況。網(wǎng)考4

Autonomous learning is an important learning style in distance education.It is an

essential skill for distance learners because they study alone most of the time.They do not meet their tutors or classmates very often.However, distance learners can learn a lot from each other.So autonomous learning and collaborative learning go hand in hand.I am a distance learner.I have to do most learning tasks by myself.Meanwhile we have group activities every two weeks to complete some learning tasks or share experiences.I have found both forms of learning very helpful.5、你理想的工作是什么？你的理由？如何實(shí)現(xiàn)你的理想。網(wǎng)考10

Everybody has his dream for his career in the future.He or she might want to be a

came into being when I was a child.With the development of market economy, there are many prosperous opportunities in business.I like

reading stories about some successful businessmen such as Bill Gates, Li Jiacheng, etc.I believe I will be a man like them some day.Now, I am majoring in Computering.I must study hard to get myself qualified for my future job.6、保持身體健康的重要性，保持身體健康的方法，重申保持身體健康的意義。網(wǎng)考6

Nowadays, more and more people know the importance of keeping healthy.teacher, a doctor, a scientist, a sportsperson and so on.To tell you the truth, my ideal job is in business.The idea

Without a healthy body, we can do nothing.For me, there are tree main ways to keep healthy.First, it is necessary to keep a balanced diet, which is the basis of good health.It is better for us to have

more fruit and vegetables every day.Secondly, it is important to take regular exercises, such as swimming, jogging and so on.Last but not least, it is essential to keep in a good mood.Relaxation and entertainment are ways to renew our spirits and release our stress.When we make healthy habits a part of our everyday life, we are bound to keep healthy.7、Sports（1、你喜歡什么運(yùn)動(dòng)，2、你如何喜歡上這種運(yùn)動(dòng)，3、運(yùn)動(dòng)對(duì)你有什么益處。)課本148、202

Just as lots of teenagers take to pop music, I love basketball.It’s part of my life.I began to play basketball in my childhood.I still remember the good old days when I played with my classmates after school.Later on, as I grew up, almost everything changed, but this sport-playing basketball remained and my love of it grew even stronger.I love this sport because it brings joys and health to my life.When I got tired from office work, I went to the sports ground and felt refreshed.If there were worries and cares from daily life, I went to the sports ground.There everything went away except basketball.It is basketball that keeps me in good shape and mood.8、A Get-together on May 1st（1、了解對(duì)方近日的情況，2、你的近況并通知他，五一長(zhǎng)假有一個(gè)同學(xué)聚

會(huì)，3、邀請(qǐng)對(duì)方參加)課本168、Dear Wang Hong:

How is everything getting along with you? It is almost one year since we graduated from university.I miss you very much.What have you been doing all these days?

I have been a middle school teacher in my hometown since graduation.Teaching always keeps me busy, but I like my students and I love teaching, you know.So everything is fine here.There will be a former classmates’ getting together during this May Day holiday at my school.You are my best friend.I never forget those happy days we spent together.I hope you can come to my school when the time is due and you are free.I am looking forward to your reply.Yours truly,Li Hua9、Help Me to Buy A Spoken English Book（1、介紹你的近況，2、請(qǐng)他幫你買英語(yǔ)口語(yǔ)書，3、歡迎他方

便時(shí)來(lái)訪)課本178

Dear Li Hua:

It’s long time we haven’t seen each other.I miss you very much.How’s everything going on with you? I am busy preparing for PETS 4.I would appreciate if you could help me buy PETS 4 English oral textbook which was issued by the Beijing Press, because the books were sold out here.Drop in when you are free.I often think of those happy days we spent together when we were at University.Please let me know as soon as possible once you get the book.My best wishes.Yours truly,Wang Lei10、My Opinion on Cell Phones（1、使用手機(jī)的好處，2、使用手機(jī)的弊端，3、我的看法)課本198

Cell phones do play an important role in people’s daily life, but every coin has its

two sides.To start with, as a wireless mobile phone, it’s convenient for the user at any time to contact others.Secondly, it’s a helpful companion.With a multifunctional cell phone in hand, one can easily surf the net, downloading what he needs.However, the cell phone has many disadvantages, For one thing, the machine itself is very expensive and its local service is every costly, not to mention its global service.For another, the radiation from the mobile phones might do harm to the user’s health.In my opinion, with its expenses being reduced sharply after China’s entry into the WTO, its development will have a brighter future.Therefore its advantages will far outweigh its disadvantages.11、My Family（我的家庭）

I live in a happy family.My father is an engineer.My mother is a teacher.They

are the closest people to me.I can still remember clearly the day when I had my first exam.I didn’t pass it.When my parents looked at my test paper, they said: “My child, you’ve finished half of it.We’re very glad.You can do better next time.We hope you can make progress gradually.” From then on, I concentrated more on my studies.Now I’m a university student.I’m always full of confidence in my studies because I know my parents are always behind me.I love my family.12、Friendship（友誼）四月考

I think that friendship is the most beautiful thing in the world.It’s something as clear as crystal.It’s not a skill but a true feeling.When something troubles you, your best friend will say something to encourage you.When you feel cowardly, your friend will stay with you forever.Though sometimes you may quarrel, soon there will be nothing serious.If you have a good friend, you’ll feel the colourful life and I must say: “What a lucky dog you are!”

13、My Teacher（我的老師）（也可通用My best friend;My classmate）去年十月考

My English teacher Ms.Lee is very kind.She helps me a lot and takes good care

of us.She often helps me with my English.When I’m in trouble, she always encourages me to face my difficulties and gives me good advice.When I failed in English exam, she always helps me and tells me some good ways to improve my English.With her help, I’ve made great progress in English, so I’m very thankful for all that she has done for me.14、How to Overcome Difficulties in My English Studies.(怎么克服英語(yǔ)學(xué)習(xí)中的困難及解決方法)

I find English very interesting but quite difficult.How hard I have been trying to

memorize and spell every word correctly, to speak the little English I know and to write something in my work.Two year’s study has taught me how to overcome these difficulties.First, I must put these individual English

words into the sentences, and put the sentences into the article.When I come across the new words, I usually guess the meaning of them from the context or look them up in my dictionary.Second, when speaking English, don’t be afraid of making mistakes, and try my best to express myself in English as much as possible.Third, I’m

determined to keep a diary in English every day.In a word, I must listen, speak, read and write English more, both in and out of class.15、On the Internet

The Internet is playing a more and more important part in our daily life.On the

Internet, we can learn news and all kinds of other information both at home and abroad.We can also send

messages by E-mails.Make phone calls, go to net school, read various kinds of books and learn foreign languages by ourselves.Besides we can enjoy music, watch sports matches and play chess or cards.On the Internet, we can even do shopping.Have a chat with others and make friends with them.In a word, the Internet has made our life more colourful.In the future, we will never drive away the Internet.16、On the computer

As we all know, the computer was one of the greatest and most advanced

computer and I like it very much.Every day I use my computer to search for information that is useful for my study.I can find information about all subjects and it is also of great help to my English study.Besides, from the computer I can get the latest news and enjoy popular songs.In my spare time I use it to send E-mails to my friends who are far away.It makes me feel that they are close to me.In a word, the computer can offer me great help in my life and my study.It is my best friend.17、Weekends

Weekends to people mean that people can have two day’s test.They can go out or

get together at home.Everybody spends weekends in his own way.Some people relax themselves by listening to music, reading in libraries or doing sports outdoors.In a word, different people have different relaxations.I often spend weekends with my family.Sometimes my parents take me to visit our relatives.Sometimes we go swimming or go dancing and sometimes I go to read some instructive books.I often enjoy myself at weekends.29.My Travel Plan

選擇一個(gè)你想旅游的地點(diǎn)，并安排旅行計(jì)劃。你應(yīng)包括下列內(nèi)容： 1.說(shuō)明你想旅游的地點(diǎn)； 2.說(shuō)明你為什么選擇這個(gè)地點(diǎn)； 3.描述你的旅行計(jì)劃。

Dear Amy,I plan to make a journey to Jiuzhaigou in Sichuan province.It’s a beautiful place with fresh air, beautiful natural scenery like waterfall, lake and high mountains.Because many films and TV series have been made there, it is very famous.What’s more, I am very busy and exhausted this year, so I want to go for a relaxation.I plan to stay there for a week and travel with a tour group.I believe I will enjoy myself there.Regards

Yours ever

Tim

30.你的朋友邀請(qǐng)你參加他/她的生日聚會(huì)，告訴對(duì)方你不能接受他/她的邀請(qǐng)。你應(yīng)包括下列內(nèi)容：

1.告訴對(duì)方你不能接受他/她的邀請(qǐng)； 2.對(duì)對(duì)方的邀請(qǐng)表示感謝； 3.說(shuō)明無(wú)法接受邀請(qǐng)的原因。

Dear Lisa:inventions of the 20th century.It has been widely used in almost every field.It has come into our life, I have a

Congratulations on your coming birthday.Thanks for your invitation, but I am sorry that I am afraid I am not able to attend your birthday party.You know, our company will hold an important meeting in our Paris branch to talk about the recent trouble appearing in business.I am the one who needs to make a presentation.I am terribly sorry for that.Anyway, I hope everything goes well in your birthday party.Remember to show me the pictures taken in the party when I come back from business trip.Best regards!

Yours ever

Susan

第四篇：2011年電大英語(yǔ)B網(wǎng)考真題庫(kù)

閱讀題集

A FOX one BCCDA BABBD A land free from ADBAC DCACA A very new, BBBDC CADAD Almost everyone ABDCB ABDCB Americans have always DABAB CCDCC As she walked DCCAB AACAC Before the 20th DBABB DAACB Children use their CDABB BCDAC Good business ethics BADBC ABDAC In our daily life CDCAD BDBBA

In the USA, CABBD ACCDA It was getting dark BACCD ABDBA

It’s very interesting to study different BCAAB CCADD Jody was then years CBCABBCCAB Man has always CDCCA BBCBD Many people may fail CDBAB ACBDC Many teachers worry BCADB CCCAC Men usually want to ACABD ACBDA Michel is a DABBD BCBAA Monday is the ACDBB DCAAA Mr Black works ADCBC DABBC Mr Johnson was BDBCA CCABD Mr Smith was CABCA BACDA 詞匯題集

No one is glad to hear t BCBCB There were once many sheiks BADCB A characteristic of American culture ABDAB A foreigner’s DBDAC

A foreigner’s first impression of

CABCD Britain and France are separated DDADC By definition, heroes and heroines CDDCB Cars are lots of fun CACBB Community service is an important BCADB Computers can injure you.CBBAC Education in the ACABD Great changes have been made in BDCDC How man first DCDBA How men first learnt to invent words DCDBA

When someone CADBC ADCBB

New comers AACAB BCACD The main purpose BACBD BBDDC Many teachers worry BCADB CCCAC Rumor is the most ACBCA AABBC Susan Cleveland DBDCB CDCDC

Men usually want to ACABD ACBDA The birth rate in Europe ABACD BDDCB

The story happened in Paris CCDBA DABDC The hippopotamus(河馬), DDBBA ACCAB There are more than forty BACDD CDDAC There are many people in the BABCD BBDBA The game of ABADC CBDCA The British love to ACADA ABCDB One day a young man CAADD AACDA On May 27,1995 CBACA DBBDA What is a museum DCBDC BCADA While I was waiting BDBAC CDBBA

What is it you want to do BADCB CDBCB Peter was CACBD BABBC

Of all the things DBAAD BDBAB Your boss has ABDCA BDBCB

People in different ACDCB BBCBA People used to say BAADA CDCCB

Pearl Carlson CDCBD

Foulsham House is a fine, DBADC Six people were traveling BBDBC

Very few people were coming to eat at CBADA As long as the sun shines DBCDA

Herman had worked for the bank BBADD Bill turned the key ADDBB When Mrs.Joseph CBBAD

When I begin to look back BCDBA Albert Einstein had CDCBC

The resources of the library DCDAD Look at the instructions DAACA Tom is a little boy CADBC We say that a person CCDAB I often dreamed DDCBD If you do not useBDBAC In Europe many DCBAD In the United States, BBBDB It has been reported that in colleges CCDCB Law have been written to govern ABDCB Look at the DAACA Many people who work in London BCBAC Most people imagine CBBDA Mr Perkin stood CABDA Mrs.Weeks was reading a newsp ACCCD Mrs.Jones’ telephone number DCBBD On Christmas DBACA Once an old CBCDC One day a man BDBCA Paper is one of the most important BAABC Places to stay in Britain ABDCB Pubs are supposed BCADD Shyness is the cause BABCB Sixteen-year old

DCCDA The aim of students CBBCA The French Revolution CBDDD There are three kinds of goals BDCCC There was once a large, DACBC What makes a person a scientist?...BCACD What must you DADBC When John and Victoria DCBBD When John and Victoria Falls arrived DCBBD

For several years, Americans have enjoye BCDAC Here is a story told about an American BDDBA

Pearl Carlson was shaken awake at 3:30a.m.CDBBD Nancy and Peter McCall like sports.CCDCD Pubs are supposed to be BCADD

A city of World----Most people CBBDA Some of the notebooks DBCAD A young man who lived BACBD I or any Englishman CACAB Trees are useful to man DCCCB There are stories about two CDCDB If we were asked exactly DDDBA Almost every family CADCA

I often dreamed about Pisa DDCBD One silly question I simply DDCBD No one knows who made ACDAD Our child’s behavior CDBAC

I was due to take my driving BADCB Long long ago ABCAC

Let’s watch the weather forecast ADACB Dr.Harvey Gates BDCDC A guide dog is a dog ACDCA A man got into a train CBABC

How men first learnt to invent words DCDBA If you’ve been joining in chat DACBA Why was Bastille DADCD Until 1983 DCDAB

In 1939 two brothers DAACB

第五篇：電大資產(chǎn)評(píng)估題庫(kù)專題

一、單項(xiàng)選擇題(每題1分，共15)

1.資產(chǎn)評(píng)估的主體是指(A).A 評(píng)估機(jī)構(gòu)和評(píng)估人員 B 評(píng)估主管部門

C 交易的一方 D 資產(chǎn)管理機(jī)構(gòu)

2.采用市場(chǎng)法評(píng)估資產(chǎn)價(jià)值時(shí)，需要以類似或相同資產(chǎn)為參照物，選擇的參照物應(yīng)該是(D).A 全新資產(chǎn) B 舊資產(chǎn)

C 與被評(píng)估資產(chǎn)的成新率相同的資產(chǎn) D 全新資產(chǎn)或舊資產(chǎn)

3.采用收益法評(píng)估資產(chǎn)時(shí)，各指標(biāo)之間存在的關(guān)系是(A).A 本金化率越高，收益現(xiàn)值越低

B 本金化率越高，收益現(xiàn)值越高

C 資產(chǎn)未來(lái)收益期對(duì)收益現(xiàn)值沒有影響

D 本金化率與收益現(xiàn)值無(wú)關(guān)

4.在三種評(píng)估方法中，先進(jìn)的評(píng)估方法是(D).A 收益法 B 成本法

C 市場(chǎng)法 D 不一定

5.計(jì)算重置成本時(shí)，不應(yīng)計(jì)入的費(fèi)用是(B).A.購(gòu)建費(fèi)用 B.維修費(fèi)用

C.安裝費(fèi)用 D 調(diào)試費(fèi)用

6.設(shè)備的到岸價(jià)是指().A FOB+進(jìn)口關(guān)稅 B.FOB+海外運(yùn)雜費(fèi)+關(guān)稅

C FOB+海外運(yùn)雜費(fèi)+境外保險(xiǎn)費(fèi) D.到岸價(jià)+境外保險(xiǎn)費(fèi)

7.在機(jī)器設(shè)備作為評(píng)估對(duì)象時(shí)，必須考慮的因素是(A)o

A 工程技術(shù)性強(qiáng) B.單位價(jià)值大、使用年限長(zhǎng)

C 價(jià)值屬性比較復(fù)雜 D 通過(guò)折舊進(jìn)行價(jià)值補(bǔ)償

8.對(duì)土地與建筑物用途不協(xié)調(diào)所造成的價(jià)值損失一般是以(B)體現(xiàn)的.A 土地的功能性貶值 B 建筑物的功能性貶值

C 土地的經(jīng)濟(jì)性貶值 D 建筑物的經(jīng)濟(jì)性貶值

9.對(duì)于建筑物的過(guò)剩功能，在評(píng)估時(shí)可考慮按(A)處理.A 功能性貶值 B 建筑物增值

C 經(jīng)濟(jì)性貶值 D 經(jīng)濟(jì)性溢價(jià)

10.造成建筑物經(jīng)濟(jì)性貶值的核心原因是(D)o

A 利用率下降 B 部分閑置

C 實(shí)際收益率下降 D 客觀收益下降

11.土地的經(jīng)濟(jì)地理位置具有().A 不可位移性 B 可壟斷性

C 可變性 D 多樣性

12.對(duì)外幣存款折算位人民幣時(shí)，一般應(yīng)按照下列牌價(jià)進(jìn)行折算(C)o

A 月平均外匯牌價(jià) B 年平均外匯牌價(jià)

C 當(dāng)日外匯牌價(jià) D 當(dāng)年最低外匯牌價(jià)

13.采用收益法評(píng)估無(wú)形資產(chǎn)時(shí)采用的折現(xiàn)率應(yīng)包括(B)o

A.資產(chǎn)利潤(rùn)率、行業(yè)平均利潤(rùn)率

B 無(wú)風(fēng)險(xiǎn)利率、風(fēng)險(xiǎn)報(bào)酬和通貨膨脹率

C 超額收益率、通貨膨脹率

D 銀行貼現(xiàn)率

14.從本質(zhì)上講，企業(yè)評(píng)估的真正對(duì)象是().A 企業(yè)的生產(chǎn)能力 B 企業(yè)的全部資產(chǎn)

C 企業(yè)整體資產(chǎn) D 企業(yè)整體獲利能力

15.國(guó)有資產(chǎn)評(píng)估結(jié)果有效期通常為一年，這一年是從(B)算起的.A 提供報(bào)告El B 評(píng)估基準(zhǔn)日

C 驗(yàn)證確認(rèn)日 D 經(jīng)濟(jì)行為發(fā)生日

一、單項(xiàng)選擇題(每題1分，共15分)

1.A 2.D 3.A 4.D 5.B

6.e 7.A 8.B 9.A 10.D 11.C 12.C 13.B 14.B 15.B

第1題：企業(yè)預(yù)期年收益為20萬(wàn)元，所在行業(yè)平均收益率為10%，企業(yè)各單項(xiàng)資產(chǎn)重置價(jià)值之和為160萬(wàn)元，則商譽(yù)價(jià)值最可能為（）

A.60萬(wàn)元 B.50萬(wàn)元 C.40萬(wàn)元 D.30萬(wàn)元 【正確答案】：C 第2題：同一資產(chǎn)在不同假設(shè)條件下評(píng)估結(jié)果（）。A.相同 B.趨于一致 C.不相同 【正確答案】：C

第3題：采用價(jià)格指數(shù)調(diào)整法評(píng)估進(jìn)口設(shè)備所適用的價(jià)格指數(shù)是（）。A.設(shè)備進(jìn)口國(guó)零售商品價(jià)格指數(shù) B.設(shè)備出口國(guó)生產(chǎn)資料價(jià)格指數(shù) C.設(shè)備出口國(guó)綜合價(jià)格指數(shù) D.設(shè)備出口國(guó)零售商品價(jià)格指數(shù) 【正確答案】：B

第4題：在建筑物評(píng)估中，適合于價(jià)格指數(shù)調(diào)整法的評(píng)估對(duì)象有（）。A.大型的建筑物 B.價(jià)格較高的建筑物 C.賬面成本不實(shí)的建筑物 D.單位價(jià)值小、結(jié)構(gòu)簡(jiǎn)單的建筑物 【正確答案】：D

第5題：計(jì)算機(jī)器設(shè)備的重置成本，不應(yīng)該記入的費(fèi)用是（）A.購(gòu)建費(fèi)用 B.維修費(fèi)用 C.安裝費(fèi)用 D.調(diào)試費(fèi)用 【正確答案】：B

第6題：評(píng)估某企業(yè)，經(jīng)評(píng)估人員分析預(yù)測(cè)，該企業(yè)評(píng)估基準(zhǔn)日后未來(lái)3年的預(yù)期凈利潤(rùn)分別為200萬(wàn)元、220萬(wàn)元、230萬(wàn)元，從未來(lái)第四年至第十年企業(yè)凈利潤(rùn)將保持在230萬(wàn)元水平上，企業(yè)在未來(lái)第十年末的資產(chǎn)預(yù)計(jì)變現(xiàn)價(jià)值為300萬(wàn)元，假定企業(yè)適用的折現(xiàn)率與資本化率均為10%，該企業(yè)的股東全部權(quán)益評(píng)估值最接近于（）萬(wàn)元。

A.1377 B.1493 C.1777 D.l900 【正確答案】：B 【參考解析】： 本題需將收益分3段計(jì)算

第一段：第1-3年，使用復(fù)利現(xiàn)值系數(shù)計(jì)算

P=200×（P/F，10%，1）+220×（P/F，10%，2）+230×（P/F，10%，3）=200×0.9091+220×0.8264+230×0.7513=536.427（萬(wàn)元）

第二段：第4-10年，使用普通年金現(xiàn)值系數(shù)計(jì)算，然后使用復(fù)利現(xiàn)值系數(shù)將其折現(xiàn)到第一年年初 P2=230×（P/A，10%，7）×（P/F，10%，3）=230×4.8684×0.7513=841.25（萬(wàn)元）

第三段：將第十年末的預(yù)計(jì)變現(xiàn)值300萬(wàn)元，使用復(fù)利現(xiàn)值系數(shù)將其折現(xiàn)到第一年年初 P2=300×（P/F，10%，10）=300×0.3855=115.65（萬(wàn)元）

評(píng)估值=P1+P2+P3=536.427+841.25+115.65=1493.327（萬(wàn)元）。第7題：商譽(yù)評(píng)估值的高低與企業(yè)為形成商譽(yù)而投入的費(fèi)用（）A.沒有關(guān)系 B.有一定聯(lián)系 C.有直接聯(lián)系 D.有完全聯(lián)系 【正確答案】：A

第8題：一份資產(chǎn)評(píng)估報(bào)告書應(yīng)按（）使用 A.一個(gè)用途 B.二個(gè)用途 C.多個(gè)用途 D.不限用途 【正確答案】：A

第9題：甲廠以機(jī)器設(shè)備向乙廠投資，協(xié)議雙方聯(lián)營(yíng)10年，雙方按各自投資比重分配乙廠的利潤(rùn)，甲廠投資100萬(wàn)元占乙廠資本總額的10%。雙方協(xié)議投資期滿時(shí)，乙廠按甲廠投入機(jī)器設(shè)備的折余價(jià)值返還甲廠，設(shè)備年折舊率定為5%，評(píng)估時(shí)雙方已經(jīng)聯(lián)營(yíng)5年，前5年甲廠每年從乙廠分得利潤(rùn)分別為：10萬(wàn)元、14萬(wàn)元、15萬(wàn)元、15萬(wàn)元、15萬(wàn)元。經(jīng)評(píng)估人員調(diào)查分析，認(rèn)為乙廠今后5年的生產(chǎn)經(jīng)營(yíng)情況基本穩(wěn)定，甲廠每年從乙廠處分得15萬(wàn)收益問(wèn)題不大。投資期滿，乙廠將返還甲廠機(jī)器折余價(jià)值50萬(wàn)。根據(jù)評(píng)估時(shí)的銀行利率、通貨膨脹情況，以及乙廠的經(jīng)營(yíng)情況，將折現(xiàn)率定為12%。該項(xiàng)長(zhǎng)期投資評(píng)估價(jià)值為（）

A.82.442萬(wàn)元 B.824.42萬(wàn)元 C.54.072萬(wàn)元 D.28.37萬(wàn)元 【正確答案】：A 【參考解析】：

P=15×3.604+50×0.5674=54.072+28.37=82.442（萬(wàn)元）

第10題：資產(chǎn)評(píng)估報(bào)告書正文中評(píng)估結(jié)果項(xiàng)不應(yīng)列示的內(nèi)容有（）A.各類資產(chǎn)重置價(jià)值 B.負(fù)債的評(píng)估值 C.凈資產(chǎn)評(píng)估值 D.成新率評(píng)估值 【正確答案】：D

第11題：不屬于企業(yè)整體資產(chǎn)評(píng)估應(yīng)該考慮的主要因素是（）A.企業(yè)全部資產(chǎn)價(jià)值 B.企業(yè)的外部環(huán)境

C.分析確定企業(yè)的獲利能力，應(yīng)廣泛地研究①企業(yè)所屬行業(yè)的收益②市場(chǎng)競(jìng)爭(zhēng)因素③企業(yè)的資產(chǎn)結(jié)構(gòu)和負(fù)債比例④企業(yè)的經(jīng)營(yíng)管理水平四個(gè)方面

D.企業(yè)所處的地理位置、資源供應(yīng)等也是影響企業(yè)未來(lái)獲利能力的重要因素。【正確答案】：D

第12題：當(dāng)收益額選取企業(yè)的凈利潤(rùn)，而資本化率選擇凈資產(chǎn)收益率時(shí)，其還原值應(yīng)為（）。A.投資資本現(xiàn)值 B.資產(chǎn)總額現(xiàn)值 C.所有者權(quán)益現(xiàn)值 D.實(shí)收資本現(xiàn)值 【正確答案】：C

第13題：交易實(shí)例土地每平方米價(jià)格為2000元，待估土地的環(huán)境條件達(dá)到交易實(shí)例土地的環(huán)境條件預(yù)計(jì)需要5年，折現(xiàn)率為10%，則該待估土地價(jià)格為：（）

A.1241.8萬(wàn)元 B.758.2萬(wàn)元 C.1379.1萬(wàn)元 D.2000萬(wàn)元 【正確答案】：A 【參考解析】：

2000×（1+10%）-5=2000×0.6209=1241.8（元）（1+10%）-5=0.6209是區(qū)域因素調(diào)整系數(shù)

第14題：某土地的所有權(quán)屬于甲村小組所有，該宗土地下的礦產(chǎn)資源屬于（）所有。A.甲村民小組

B.村民小組所在的鄉(xiāng)政府 C.村民小組所有縣政府 D.國(guó)家 【正確答案】：D

第15題：某企業(yè)計(jì)劃擁有甲企業(yè)發(fā)行的面值100萬(wàn)元非上市普通股票，預(yù)期甲企業(yè)每年發(fā)放相當(dāng)于股票面值10%的股利，且股利以3.75%的速度增長(zhǎng)，在折現(xiàn)率為9%的前提下，該100萬(wàn)元股票的價(jià)值最接近（）。

A.190萬(wàn)元 B.200萬(wàn)元 C.100萬(wàn)元 D.120萬(wàn)元 【正確答案】：A 【參考解析】：

100×10%÷（9%-3.75%）=190.48（萬(wàn)元）。

第16題：某公司的預(yù)期年收益額為32萬(wàn)元，該企業(yè)的各單項(xiàng)資產(chǎn)的重估價(jià)值之和為120萬(wàn)元，企業(yè)所在行業(yè)的平均收益率為20%，以此作為本金化率計(jì)算出的商譽(yù)的價(jià)值為（）。

A.40萬(wàn)元 B.80萬(wàn)元 C.100萬(wàn)元 D.160萬(wàn)元 【正確答案】：A

第17題：資產(chǎn)評(píng)估報(bào)告書是建立評(píng)估檔案、歸集評(píng)估檔案資料的（）。A.重要信息來(lái)源 B.主要內(nèi)容 C.一個(gè)環(huán)節(jié) D.重要目的 【正確答案】：A

第18題：某評(píng)估機(jī)構(gòu)用市場(chǎng)法對(duì)一棟大樓進(jìn)行評(píng)估，選擇了三個(gè)參照物，其交易價(jià)格分別為110萬(wàn)元、125萬(wàn)元和132萬(wàn)元，經(jīng)綜合考慮交易情況、交易日期、區(qū)域因素及個(gè)別因素后計(jì)算的三個(gè)參照物的修正系數(shù)分別為1.08、1.03和0.98，則該大樓的評(píng)估值最接近于（）

A.132.12 B.126.00 C.119.89萬(wàn)元 D.125.64萬(wàn)元 【正確答案】：D 【參考解析】：

（110*1.08+125*1.03+132*0.98）/3=（118.8+128.75+129.36）/3=125.64 第19題：當(dāng)設(shè)備出現(xiàn)（）時(shí)，評(píng)估時(shí)需要考慮其經(jīng)濟(jì)性貶值。A.利用率下降 B.競(jìng)爭(zhēng)加劇 C.使用效益下降 D.技術(shù)水平相對(duì)落后 【正確答案】：C

第20題：關(guān)于資產(chǎn)評(píng)估中的資產(chǎn)，下面的說(shuō)法不正確的是：（）A.資產(chǎn)是企業(yè)擁有和控制，能以貨幣計(jì)量的經(jīng)濟(jì)資源 B.資產(chǎn)是一種權(quán)力

C.資產(chǎn)必須為某一主體所擁有和支配 D.資產(chǎn)是一種獲利能力 【正確答案】：A

第21題：土地使用權(quán)出讓合同約定的使用年限屆滿，土地使用者需要繼續(xù)使用土地的，應(yīng)當(dāng)最遲于屆滿前（）內(nèi)申請(qǐng)續(xù)期。

A.3個(gè)月 B.6個(gè)月 C.12個(gè)月 D.18個(gè)月 【正確答案】：C

第22題：某企業(yè)2000年10月發(fā)生大修理費(fèi)用2萬(wàn)元，計(jì)入待攤費(fèi)用帳戶，2000年10月在對(duì)該企業(yè)流動(dòng)資產(chǎn)進(jìn)行評(píng)估時(shí)，該項(xiàng)待攤費(fèi)用的評(píng)估值應(yīng)（）

A.大于2萬(wàn)元 B.小于2萬(wàn)元 C.等于2萬(wàn)元 D.為零 【正確答案】：D

第23題：從本質(zhì)上講，企業(yè)評(píng)估的真正對(duì)象是（）。A.企業(yè)的生產(chǎn)能力 B.企業(yè)的全部資產(chǎn) C.企業(yè)整體資產(chǎn) D.企業(yè)獲利能力 【正確答案】：D

第24題：是否完成機(jī)器設(shè)備評(píng)估現(xiàn)場(chǎng)工作的—個(gè)重要標(biāo)志是（）。A.完成了機(jī)器設(shè)備成新率的鑒定工作 B.完成了評(píng)估對(duì)象核實(shí)工作 C.完成了機(jī)器設(shè)備的登記造冊(cè)工作 D.完成廠評(píng)估數(shù)據(jù)的搜集工作 【正確答案】：A

第25題：國(guó)家規(guī)定的土地使用權(quán)出讓最高年限按不同用途予以規(guī)定，其中居住用的最高年限為（）。A.70年 B.50年 C.40年 D.80年 【正確答案】：A

第26題：可上市交易的股票和債券一般可采用（）A.成本法 B.收益法 C.市場(chǎng)法 D.三種均可 【正確答案】：C

第27題：企業(yè)評(píng)估預(yù)測(cè)預(yù)期收益過(guò)程中，收入與費(fèi)用指標(biāo)應(yīng)體現(xiàn)（）。A.配比原則 B.一致性原則 C.貢獻(xiàn)原則 D.替代原則 【正確答案】：A

第28題：某機(jī)器設(shè)備的市場(chǎng)價(jià)格為10萬(wàn)元，運(yùn)雜費(fèi)為3000元，直接安裝成本為1000元，間接成本為直接成本的7%，該機(jī)器設(shè)備的重置成本為（）

A.111280元 B.104070元 C.104210元 D.111000元 【正確答案】：A 【參考解析】：

（10+0.3+0.1）（1+7%）=11.128萬(wàn)元

第29題：A公司會(huì)計(jì)核算制度健全，會(huì)計(jì)資料完整，其評(píng)估基準(zhǔn)日的應(yīng)收賬款科目余額為130萬(wàn)元。查看該公司前4年的資料，得出該公司前4年的應(yīng)收賬款余額合計(jì)額為875萬(wàn)元，實(shí)際發(fā)生的壞賬損失額為31.5萬(wàn)元。則評(píng)估基準(zhǔn)日該應(yīng)收賬款的評(píng)估值為（）萬(wàn)元。

A.130 B.98.5 C.125.32 D.127.66 【正確答案】：C

第30題：從市場(chǎng)交換的角度，企業(yè)的價(jià)值是由（）決定的。A.社會(huì)必要?jiǎng)趧?dòng)時(shí)間 B.建造企業(yè)的全部支出 C.企業(yè)的獲利能力 D.以上都不對(duì) 【正確答案】：C

二、多項(xiàng)選擇題(每題2分，共20分)

1.資產(chǎn)評(píng)估的工作原則有().A 預(yù)期性原則 B 獨(dú)立性原則

C 貢獻(xiàn)性原則 D 客觀性原則

巳科學(xué)性原則

2.進(jìn)口設(shè)備的重置成本包括().A 設(shè)備購(gòu)置價(jià)格 B 設(shè)備運(yùn)雜費(fèi)

C 關(guān)稅 D 銀行手續(xù)費(fèi)

E.安裝調(diào)試費(fèi)

3.建筑物具有特殊的屬性，主要表現(xiàn)在().A 不可位移性 B 產(chǎn)權(quán)邊界復(fù)雜性

C 功能變異性 D 用途多樣性

E 價(jià)格上漲性

4.測(cè)算建筑物重置成本的常用方法有()o

A 預(yù)決算調(diào)整法

B 重編預(yù)算法

C 指數(shù)調(diào)整法

D 詢價(jià)法

E 假設(shè)開發(fā)法

5.判斷以下關(guān)于一級(jí)市場(chǎng)、二級(jí)市場(chǎng)的描述哪些是正確的().A 一級(jí)市場(chǎng)也稱政府批租市場(chǎng)

B 一級(jí)市場(chǎng)是政府壟斷市場(chǎng)

C 二級(jí)市場(chǎng)也是壟斷市場(chǎng)

D 二級(jí)市場(chǎng)是競(jìng)爭(zhēng)性市場(chǎng)

E 土地使用權(quán)出讓底價(jià)屬于二級(jí)市場(chǎng)的價(jià)格范疇

6.貨幣資金包括().A 現(xiàn)金 B 收票據(jù)

c 銀行存款 D 原材料

E 其他貨幣資金

7.評(píng)估流動(dòng)資產(chǎn)時(shí)無(wú)需考慮功能性貶值，因?yàn)?)o

A 周轉(zhuǎn)速度決 B 變現(xiàn)能力強(qiáng)

c 形態(tài)多樣化 D 庫(kù)存數(shù)量少

E 獲利能力強(qiáng)

8.企業(yè)價(jià)值評(píng)估與企業(yè)單項(xiàng)資產(chǎn)評(píng)估價(jià)和匯總的主要區(qū)別是()

A 評(píng)估范圍 B 評(píng)估標(biāo)的 C 評(píng)估結(jié)果 D 評(píng)估原則

E 評(píng)估因素

9.遞延資產(chǎn)評(píng)估值的高低主要取決于().A.帳面金額 B 折余金額

C 未來(lái)效益 D 未來(lái)效益的持續(xù)時(shí)間

D 變現(xiàn)金額

l0.資產(chǎn)評(píng)估報(bào)告書的主要內(nèi)容包括()

A 評(píng)估立項(xiàng)申請(qǐng)

B 評(píng)估結(jié)果成立的前提

C 取得評(píng)估結(jié)果的主要過(guò)程

D 取得評(píng)估結(jié)果的方法和依據(jù)

E 評(píng)估委托合同或協(xié)議及其主要內(nèi)容 多項(xiàng)選擇題(每題2分，共20分)

l.BDE 2.ABCDE 3 ABe 4.ABC 5 ABE ACE 7.AB 8 BCE 9，BD 10.BCD

多項(xiàng)選擇題（共10題，每題2分。每題的備選項(xiàng)中，有2個(gè)或2個(gè)以上符合題意，至少有1個(gè)錯(cuò)項(xiàng)。錯(cuò)選，本題不得分；）

第31題：下列劃分中屬于按評(píng)估范圍劃分的是（）A.整體評(píng)估報(bào)告書 B.單項(xiàng)評(píng)估報(bào)告書 C.房地產(chǎn)評(píng)估報(bào)告書 D.土地估價(jià)報(bào)告書 【正確答案】：AB

第32題：根據(jù)《注冊(cè)會(huì)計(jì)師、資產(chǎn)評(píng)估行業(yè)談話提醒制度（試行）》的規(guī)定，注冊(cè)資產(chǎn)評(píng)估師同時(shí)存在（）情形時(shí)，其執(zhí)業(yè)資格檢查不予通過(guò)。

A.一年之內(nèi)被談話提醒累計(jì)達(dá)兩次 B.一年之內(nèi)被談話提醒累計(jì)達(dá)三次 C.被證實(shí)有違規(guī)執(zhí)業(yè)情形 D.被提出口頭警告的 E.被提出書面警告的 【正確答案】：BCD

第33題：市場(chǎng)績(jī)效主要包括以下哪幾個(gè)方面（）？ A.資源的配置效率 B.管理費(fèi)用 C.銷售費(fèi)用 D.技術(shù)進(jìn)步 E.生產(chǎn)的相對(duì)效率 【正確答案】：ACDE

第34題：對(duì)于購(gòu)進(jìn)時(shí)間長(zhǎng)，市場(chǎng)已脫銷，沒有準(zhǔn)確市場(chǎng)現(xiàn)價(jià)的庫(kù)存材料評(píng)估，可以采用的評(píng)估方法有（）。

A.通過(guò)尋找替代品的價(jià)格變動(dòng)資料來(lái)修正材料價(jià)格

B.在市場(chǎng)供需分析的基礎(chǔ)上，確定該項(xiàng)材料的供需關(guān)系，并以此修正材料價(jià)格 C.把材料的賬面價(jià)值作為評(píng)估值

D.通過(guò)市場(chǎng)同類商品的平均物價(jià)指數(shù)進(jìn)行評(píng)估 【正確答案】：ABD

第35題：流動(dòng)資產(chǎn)評(píng)估中實(shí)體貶值因素有可能出現(xiàn)在（）A.低值易耗品 B.應(yīng)收帳款 C.呆滯積壓物資 D.產(chǎn)成品 【正確答案】：AC

第36題：下列要素中屬于注冊(cè)資產(chǎn)評(píng)估師職業(yè)道德要素的是（）A.職業(yè)品質(zhì) B.職業(yè)理想 C.職業(yè)責(zé)任 D.職業(yè)良知 【正確答案】：BCD

第37題：資產(chǎn)評(píng)估報(bào)告書正文闡明的評(píng)估依據(jù)包括（）。A.法律法規(guī)依據(jù) B.經(jīng)濟(jì)行為依據(jù) C.產(chǎn)權(quán)依據(jù) D.取價(jià)依據(jù) E.計(jì)算依據(jù) 【正確答案】：ABCD

第38題：關(guān)于更新重置成本和復(fù)原重置成本說(shuō)法正確的是：（）A.在同時(shí)可獲得者兩種成本的前提下，應(yīng)該選用更新重置成本 B.一般而言，更新重置成本小于復(fù)原重置成本

C.按現(xiàn)行技術(shù)條件下的設(shè)計(jì)、工藝、材料、標(biāo)準(zhǔn)、價(jià)格和費(fèi)用水平進(jìn)行核算，求得的成本是復(fù)原重置成本

D.物價(jià)指數(shù)法計(jì)算出的是復(fù)原重置成本，而重置核算法能可估算更新重置成本和復(fù)原重置成本 E.無(wú)論計(jì)算更新重置成本和復(fù)原重置成本，都要求資產(chǎn)本身的功能不能改變 F.一項(xiàng)技術(shù)進(jìn)步較快的資產(chǎn)，采用物價(jià)指數(shù)法估算的成本往往偏高 【正確答案】：ABDEF

第39題：根據(jù)波特競(jìng)爭(zhēng)理論，一般而言，滿足下列條件的買方可能具有較強(qiáng)的討價(jià)還價(jià)能力（）。A.買方所購(gòu)買的基本是一種標(biāo)準(zhǔn)化的產(chǎn)品，且同時(shí)可向多個(gè)買主購(gòu)買 B.買方的總數(shù)較少，但單個(gè)買方的購(gòu)買量較大 C.賣方的總數(shù)較少，且單個(gè)賣方的銷售量較大

D.買方有實(shí)現(xiàn)前向一體化的能力，而賣方無(wú)法實(shí)現(xiàn)后向一體化 E.買方有實(shí)現(xiàn)后向一體化的能力，而賣方無(wú)法實(shí)現(xiàn)前向一體化 【正確答案】：ABE

第40題：按股票持有人享有的權(quán)利和承擔(dān)責(zé)任的角度，股票可分為（）。A.無(wú)面額股票B.面額股票C.記名股票D.優(yōu)先股E.普通股 【正確答案】：DE 采用收益法對(duì)我國(guó)某些企業(yè)進(jìn)行評(píng)估時(shí)，可能會(huì)出現(xiàn)企業(yè)整體價(jià)值低于各項(xiàng)資產(chǎn)單項(xiàng)評(píng)估匯總的企業(yè)價(jià)值的情況。(√)D 單臺(tái)（件）設(shè)備評(píng)估通常不宜使用收益現(xiàn)值法。（X）當(dāng)同時(shí)采用兩種或兩種以上的方法評(píng)估一項(xiàng)資產(chǎn)時(shí)，有可能會(huì)得出兩種或兩種以上不同的結(jié)論。這時(shí)，可以將用各種方法得出的評(píng)估結(jié)果加權(quán)平均得出評(píng)估結(jié)論。(X)4 對(duì)材料進(jìn)行評(píng)估時(shí)，運(yùn)雜費(fèi)是必須考慮的。(X)5 對(duì)房屋建筑物進(jìn)行評(píng)估的基本方法有三種，即成本法、市場(chǎng)法和殘余估價(jià)法，是不可以采用收益法的。(X)6 對(duì)股票進(jìn)行評(píng)估，與每種股票價(jià)格關(guān)系都很密切。(X 7 對(duì)金融資產(chǎn)進(jìn)行評(píng)估時(shí)，最宜采用的評(píng)估方法為收益法。（X）8 對(duì)商標(biāo)價(jià)值起決定作用的是商標(biāo)所能帶來(lái)的超額收益。(√)對(duì)土地使用權(quán)的評(píng)估應(yīng)根據(jù)土地的地理位置、用途、周圍 環(huán)境等因素進(jìn)行。(√)10 對(duì)于現(xiàn)金和各項(xiàng)存款的評(píng)估，實(shí)際上是對(duì)現(xiàn)金和各項(xiàng)存款的清查確認(rèn)。(√)對(duì)于一些難以獲得市場(chǎng)價(jià)格的機(jī)器設(shè)備，在計(jì)算重置成本時(shí)應(yīng)選用物價(jià)指數(shù)法。(√)F 12 房地產(chǎn)的總收益是土地和建筑物等因素共同作用的結(jié)果。（√）非專利技術(shù)的使用期限應(yīng)由評(píng)估者根據(jù)本領(lǐng)域的技術(shù)發(fā)展情況、市場(chǎng)需求情況及技術(shù)保密情況進(jìn)行估算。(√)G 各種機(jī)器設(shè)備原始成本的費(fèi)用構(gòu)成都是相同的。X 15 公司債券的利率高于一般的政府債券和金融債券。(√)功能價(jià)值法運(yùn)用的前提條件和假設(shè)是有可利用的歷史資料。(X)17 固定資產(chǎn)的實(shí)體性貶值就是該設(shè)備的累計(jì)折舊額。（X）。J 18 機(jī)器設(shè)備的已提折舊年限就是機(jī)器設(shè)備的已使用年限。（X）19 機(jī)器設(shè)備類資產(chǎn)一般不具備獨(dú)立獲利的能力。(√)既然企業(yè)的價(jià)值可以通過(guò)對(duì)組成企業(yè)的各單項(xiàng)資產(chǎn)價(jià)值的評(píng)估值加總獲得，那么，以企業(yè)整體為對(duì)象的企業(yè)整體資產(chǎn)評(píng)估也就可有可無(wú)了。(X)繼續(xù)使用是指資產(chǎn)將按現(xiàn)行用途繼續(xù)使用或?qū)⑥D(zhuǎn)變用途繼續(xù)使用（√）進(jìn)行機(jī)器設(shè)備評(píng)估時(shí)，資產(chǎn)評(píng)估的三種基本方法，即現(xiàn)行市價(jià)法、重置成本法、收益現(xiàn)值法，都是適用的。（X）23 進(jìn)行流動(dòng)資產(chǎn)評(píng)估的時(shí)候，需要以其綜合獲利能力進(jìn)行綜合性價(jià)值評(píng)估。(X)24 進(jìn)行流動(dòng)資產(chǎn)評(píng)估時(shí)，所選的評(píng)估基準(zhǔn)日可以是在會(huì)計(jì)期初，也可以是會(huì)計(jì)期末。(X)P 25 判斷和評(píng)估一項(xiàng)財(cái)產(chǎn)是否是資產(chǎn)，其價(jià)值如何，首要問(wèn)題 是判斷其是否具有獲利能力。(√)判斷一項(xiàng)資產(chǎn)是否是流動(dòng)資產(chǎn)，不僅僅是看資產(chǎn)的表面形態(tài)，而應(yīng)視其周轉(zhuǎn)情況而定。(√)評(píng)估時(shí)充分研究分析專利技術(shù)的直接和間接獲利能力，是確定非專利技術(shù)評(píng)估值的關(guān)鍵。(√)評(píng)估一臺(tái)奔騰三型電子計(jì)算機(jī)，不能以奔騰四型電子計(jì)算機(jī)作為更新重置成本。(√)。S 29 商標(biāo)權(quán)和專利權(quán)都屬于知識(shí)產(chǎn)權(quán)中的工業(yè)產(chǎn)權(quán)，取得商標(biāo)權(quán)和專利權(quán)的實(shí)質(zhì)性條件是相同的。(X)30 商譽(yù)的評(píng)估值肯定是正值。(X)31 商譽(yù)和商標(biāo)是截然不同的兩種無(wú)形資產(chǎn)，它們之間不存在任何關(guān)聯(lián)。（X）32 市場(chǎng)比較法是資產(chǎn)評(píng)估的基本方法中最簡(jiǎn)單、最有效的方法(√)。T 33 土地價(jià)格實(shí)際上是由生產(chǎn)成本所決定的。(X)