全国2019年4月高等教育自学考试中级财务会计题目的答案

全国2019年1月高等教育自学考试

环境与资源维护 法学题目

课程代码：00228

一、单项选择题（本大题共24小题，每小题1分，共24分）

在每小题列出的四个备选项中只要 一个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选或未选均无分。

l．环境法所说的“环境”是指( )

A．人类环境 B．生境

C．人工环境 D．环境迷信 中所说的“环境”

2．当社会规律、经济规律、自然规律等不一致时，最终起决议 作用的是( )

A．经济规律 B．自然规律

C．社会开展 规律 D．阶级意志和阶级利益

3．我国第一次把重要自然资源和环境要素规则 为全民一切 即国家一切 的法律是( )

A．《中华人民共和国矿业暂行条例》 B．《中华人民共和国宪法》

C．《中华人民共和国环境维护 法》 D．《关于维护 和改善环境的若干规则 》

4．在环境法中规则 浓度控制和总量控制根据 的主要生态学规律是( )

A．“负载定额”律 B．“能流物复”律

C．“相生相克”律 D．“协调固定 ”律

5．从20世纪60年代至70年代，更多 国家的环境管理采取了( )

A．“先净化 后管理 ”的措施 B．单纯管理 的主动 政策

C．综合防治的政策 D．制定开展 与环境的总体战略

6．“我们恳求 ，把每个人享有的安康 和福利等不受损害 的环境权和当代人给后代的遗产应是一种富有自然美的自然资源的权益 ，作为一种基自己 权，在法律体系中确定下来。”提出这句话的文件是( )

A．《结合 国人类环境会议宣言》 B．《东京宣言》

C．《里约热内卢宣言》 D．《北京宣言》

7．《城市规划法》规则 ，直辖市、省政府所在地城市、l00万以上人口的城市及国务院指定的其他城市的总体规划，需要由( )

A．省、自治区人民政府审批 B．国务院备案

C．省、自治区审查赞同 后报国务院审批 D．报国务院审查赞同

8．2003年7月I日起实施 的《排污费征收运用 管理条例》规则 ．排污者该当 自接到排污费交纳 通知单之日，到指定的商业银行交纳 排污费的期限是( )

A．7天内 B．10天内

C．15天内 D．20天内

9．水资源费属于( )

A．开发运用 费 B．补偿费

C．维护 管理费 D．惩罚性收费

10．判别 排污者能否 应承担民事责任的根据 是( )

A．环保基础规范 B．环境质量规范

C．净化 物排放规范 D．环境基准

ll．我国《环境维护 法》规则 ，因环境净化 损害赔偿提起诉讼的时效为( )

A．1年 B．2年

C．3年 D．20年

12．2000年4月29日第九届全国人民代表大会常务委员会第十五次会议过关的《中华人民共和国大气净化 防治法》规则 ，向大气排放净化 物的，其净化 物排放浓度不得超越 ( )

A．国家规则 的排放规范 B．地方规则 的排放规范

C．行业性排放规范 D．国家和地方规则 的排放规范

l3．2000年4月1日起实施 的《中华人民共和国海洋环境维护 法》规则 ，国家树立 并施行

( )

A．排污总量控制制度 B．海域排污总量控制制度

C．重点海域排污总量控制制度 D．浓度控制制度

14．《水净化 防治法》规则 ，跨行政区域的水净化 纠纷，( )

A．由有关地方人民政府协商处理

B．由上级人民政府协商处理

C．由国家环保总局协商处理

D．由有关地方人民政府协商处理 ，或许 由其共同的上级人民政府协调停 决

15．《环境噪声净化 防治法》规则 ，在城市郊区 范围内，建筑施工进程 中运用 机械设备，可能发生 环境噪声净化 的，施工单位向工程所在地县级以上地方人民政府环境维护 行政主管部门申报该工程的项目称号 、施工场所和期限、可能发生 的环境噪声值以及所采取的环境噪声净化 防治措施的状况 的法定期限是( )

A．必需 在工程开工7日以前 B．必需 在工程开工10日以前

C．必需 在工程开工15日以前 D．必需 在工程开工20日以前

16．2019年4月1日起实施 的《中华人民共和国固体废物净化 环境防治法》规则 ，进口者对海关将其所进口的货物归入 固体废物管理范围不服的，可以( )

A．依法请求 行政复议

B．向人民法院提起行政诉讼

c．依法请求 行政复议，也可以向人民法院提起行政诉讼

D．依法请求 行政调停

17．不契合 农药产质量 量规范 的，属于( )

A．假农药 B．报废农药

C．劣质农药 D．禁用农药

18．放射性物质管理立法要控制的对象之一是( )

A．人工放射性辐射源及其物质 B．天然放射性辐射源

C．放射性物质 D．射线

19．依照 《土地管理法》的规则 ，已办理审批手续的非农业建立 占用耕地，一年以上未动工建立 的，( )

A．该当 交纳 闲置费 B．由县级以上政府无偿收回

C．该当 交由原乡村 集体组织恢复耕种 D．处以罚款

20．2002年l0月1日起实施 的《中华人民共和国水法》规则 ，直接从江河、湖泊或许 地下取用水资源的单位和个人，该当 依照 国家取水答应 制度和水资源有偿运用 制度的规则 ，向水行政主管部门或许 流域管理机构请求 领取取水答应 证，并交纳 水资源费，获得 ( )

A．取水权 B．水资源

C．水买卖 权 D．用水权

21．《森林法》规则 ，进行勘查、开采矿藏和各项建立 工程，该当 不占或许 少占林地；必需 占用或许 征用林地的，经县级以上人民政府林业主管部门审核赞同 后，按照 有关土地管理的法律、行政法规办理建立 用地审批手续，并由用地单位按照 国务院有关规则 交纳 ( )

A．森林生态效益补偿基金 B．林业基金

C．育林费 D．森林植被恢复费

22．《渔业法》规则 ，可以向受害 的单位和个人征收渔业资源增值维护 费的部门是( )

A．县级以上人民政府 B．县级以上人民政府渔业行政主管部门

C．省级人民政府 D．省级环境维护 行政主管部门

23．国家重点维护 野生动物名录的制定机关是( )

A．国务院野生动物行政主管部门

B．各省、自治区、直辖市人民政府

C．国务院

D．各省、自治区、直辖市人民政府野生动物行政主管部门 24．在自然维护 区中，只准进入从事迷信 研究观测活动，制止 开展旅游和消费 运营 活动的区域是( )

A．实验 区 B．核心区

C．生态区 D．缓冲区

二、多项选择题(本大题共8小题，每小题2分，共16分)

在每小题列出的五个备选项中至多 有两个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。

25．《中华人民共和国清洁消费 促进法》规则 ，企业在进行技术改造进程 中，该当 采取的清

洁消费 措施有( )

A．采用无毒、无害或许 低毒、低害的原料，替代毒性大、危害严重的原料

B．采用资源利用率高、净化 物发生 量少的工艺和设备，替代资源利用率低、净化 物产

生量多的工艺和设备

C．对消费 进程 中发生 的废物、废水和余热等进行综合利用或许 循环运用

D．采用可以 到达 国家或许 地方规则 的净化 物排放规范 和净化 物排放总量控制目标

的净化 防治技术

E．进行环境影响评价

26．《中华人民共和国环境影响评价法》规则 ，专项规划的编制机关对可能形成 不良环境影响并直接触及 大众 环境权益的规划，该当 在该规划草案报送审批前，举行论证会、听证会，或许 采取其他方式 ，征求意见的对象有( )

A．有关单位 B．专家

C．大众 D．政府机构

E．非政府的环境维护 组织

27．《水净化 防治法》规则 制止 向水体排放、倾倒( )

A．油类 B．工业废渣

c．城市渣滓 D．含热废水

E．放射性固体废弃物

28．《固体废物净化 环境防治法》规则 ，国家对固体废物净化 环境防治实行净化 者依法负

责的准绳 。依法承担净化 防治责任的主体包括( )

A．消费者 B．产品的消费 者

C．销售者 D．进口者

E．运用 者

29．我国的水资源维护 法确立的基本准绳 有( )

A．水资源国家一切 准绳 B．用水答应 准绳

C．片面 规划准绳 D．综合利用准绳

E．节俭 用水准绳

30．2002年12月28日第九届全国人民代表大会常务委员会第三十一次会议修订的《中

华人民共和国草原法》规则 ，编制草原维护 、建立 、利用规划，该当 根据 国民经济和社会开展 规划并遵照 的准绳 有( )

A．改善生态环境，维护生物多样性，促进草原的可持续利用

B．以现有草原为基础，因地制宜，统筹规划，分类指点

C．维护 为主、增强 建立 、分修改 良、合理利用

D．防风固沙

E．生态效益、经济效益、社会效益相结合

31．可持续开展 准绳 包括 的内容有( )

A．当代人与后代人之间的关系 B．国与国之间的关系

C．当代人与上代人之间的关系 D．当代人与人之间的关系

E．开展 与环境的关系

32．全球性多边条约常常 采用的形式 有( )

A．宣言 B．议定书

C．附件 D．框架条约

E．决议

三、简答题(本大题共4小题，每小题5分，共20分)

33．简述可持续开展 的基本门槛 及其统一 法的指点 意义。

34．简述毁坏 环境与资源罪的立功 构成要件。

35．简述自然维护 区维护 管理的法律措施。

36．简述国际环境协作 的内容。

四、阐述 题(本大题共2小题，每小题10分，共20分)

37．试述固体废物防治的“三化”准绳 。

38．试述风险 废物净化 环境的防治内容。

五、案例剖析 题(本大题共2小题，每小题10分，共20分)

39．位于A、B两省接壤 处的甲铝厂，距B省H县的乙、丙、丁3个乡5至25公里。甲厂于1994年建成投产，年产6万吨电解铝。在消费 进程 中，该厂排放出很多 的含氟烟尘，由于厂里没有任何回收含氟烟尘的设备，氟化氢烟尘飘落到乙、丙、丁3个乡方圆350平方公里的土地上，对3个乡的12.9万亩耕地和22.3万亩草原形成 了严重净化 。据监测调查，3个乡地域 大气中氟化物的含量超越 国家规范 1.6～3.2倍，土壤中氟的含量比对照点<39.位于A、B两省交界处的甲铝厂，距B省H县的乙、丙、丁3个乡5至25公里。甲厂于1994年建成投产，年产6万吨电解铝。在生产过程中，该厂排放出大量的含氟烟尘，由于厂里没有任何回收含氟烟尘的设备，氟化氢烟尘飘落到乙、丙、丁3个乡方圆350平方公里的土地上，对3个乡的12.9万亩耕地和22.3万亩草原造成了严重污染。据监测调查，3个乡地区大气中氟化物的含量超过国家标准1.6~3.2倍，土壤中氟的含量比对照点高出63~76.3毫克/公斤，粮食和牧草中氟的含量超过国家标准4~7倍。严重的氟污染引起乙、丙、丁等3个乡地区生态环境的全面恶化和人口素质的急剧下降。3个乡的儿童斑釉齿的发病率高达87.3%，被普查的30440人中，患有氟中毒症状的就有7529人，不少中青年农民因此而丧失了劳动能力。

严重的净化 危害，惹起 了国家环境维护 部门的关注。国家环境维护 局以及B省、A省环境维护 局屡次 进行协调，但因种种缘由 未获成功。为消除净化 ，H县人民政府向X市中级人民法院提起诉讼，1997年底，H县人民政府不服x市中级人民法院判决，上诉于A省高级人民法院。A省高级人民法院于1998年4月1日作出终审讯 决，甲铝厂向H县赔偿94万元，4月11日，该厂交付了赔偿金。

难题 :(1)结合本案剖析 跨行政区(尤其是跨省级行政区)的环境净化 和环境毁坏 所发生 的纠纷处理 途径。

(2)请指出本案中法院终审讯 决的主要法律根据 是什么?

40.2000年5月11日清晨 3时许，某外籍"海利"轮与我国某省海运公司所属的"金钱泉"轮在B市外东南海域处发生碰撞后，漂浮 在我国划定的经济鱼类维护 区内，200多吨原料油漏出，大面积净化 了渔场及左近 海岸，同时船内载的有毒有害化学品也净化 了海域，并有潜在净化 威胁。事故发生后，B市港务监视 部门作出对"海利"轮残骸打捞、肃清 净化 源和赔偿B市渔民协会因净化 所受损失的三项决议 。"海利"轮船东对该决议 不服，向法院提起诉讼，并对净化 赔偿额提出异议。B市渔民协会在索赔门槛 两年多不能完成 的状况 下，也于2002年10月31日向当地海事法院起诉，门槛 原告 赔偿因沉船净化 渔场给被告 形成 的损失，并担任 肃清 净化 源，扫除 沉船障碍物。

难题 :(1)请指出本案的中方哪些主体有权向该外籍轮船提出油污损害赔偿恳求 ?其主要的恳求 是什么?

(2)我国《海洋环境维护 法》关于海洋油污净化 损害赔偿的法律规则 有哪些?这是关于 全国2019年4月高等教育自学考试中级财务会计题目 的答案的解答。780

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全国2019年4月自学考试计算机系统构造 题目

全国2019年4月自学考试计算机系统构造 题目

课程代码：02325

一、单项选择题(本大题共10小题，每小题1分，共10分)

在下列每小题的四个备选答案中选出一个正确答案，并将其字母标号填入题干的括号内。错选、多选或未选均无分。

1.系统顺序 员不通明 的该当 是（ ）

A.Cache存储器 B.虚拟存储器

C.指令缓冲存放 器 D.系列机各档不同的数据通路宽度......

2019年7月自考计算机系统构造 题目 试卷真题

全国2019年7月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题（本大题共10小题，每小题1分，共10分）

在每小题列出的四个备选项中只要 一个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选或未选均无分。

1．对计算机系统构造 通明 的是（ ）

A．VLSI技术 B．虚拟存储器

C．字符行运算指令 D．能否 运用 通道型I

......

2019年4月自考计算机系统构造 题目 答案

2019年4月自考计算机系统构造 题目 答案

......

2019年4月自学考试自考全国计算机系统构造 历年试卷题目 真题

全国2019年4月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题（本大题共10小题，每小题1分，共10分）

在每小题列出的四个备选项中只要 一个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选或未选均无分。

1．完成 汇编言语 源顺序 变换成机器言语 目标顺序 是由（ ）

A．编译顺序 解释 B．编译顺序 翻译

C．汇编程

......

全国2019年7月高等教育自学考试计算机系统构造 题目 历年试卷

全国2019年7月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题（本大题共10小题，每小题1分，共10分）

在每小题列出的四个备选项中只要 一个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选或未选均无分。

1.计算机系统多级层次中，从下层到上层，各级相对顺序正确的该当 是（ ）

A.汇编言语 机器级——操作

......

全国2019年4月高等教育自学考试计算机系统构造 题目 历年试卷

全国2019年4月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题（本大题共10小题，每小题1分，共10分）

在每小题列出的四个备选项中只要 一个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选或未选均无分。

1．对系统顺序 员不通明 的该当 是( )

A．虚拟存放 器 B．Cache存储器

C．指令缓

......

全国2019年4月高等教育自学考试计算机系统构造 题目 历年试卷

全国2019年4月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题(本大题共10小题，每小题1分，共10分)

在每小题列出的四个备选项中只要 一个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选或未选均无分。

1.计算机系列化的优点不包括( )

A.有利于计算机的晋级 换代

B.便于组成多机系统和网络

C.

......

全国2004年7月高等教育自学考试计算机系统构造 题目 历年试卷

全国2004年7月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题(在每小题的四个备选答案中，选出一个正确答案，并将正确答案的序号填在题干的括号内。每小题2分，共20分)

1.软件和固件的功用 在逻辑上是( )的。

A.固件优于软件 B.不等价

C.等价 D.软件优于固件

2.( )编写者看到的逻

......

全国2004年4月高等教育自学考试计算机系统构造 题目 历年试卷

全国2004年4月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题（本大题共10小题，每小题1分，共10分）

在每小题列出的四个备选项中只要 一个是最契合 标题 门槛 的，请将其代码填写在该题后的括号内。错选、多选或未选均无分。

1.就运用 言语 的角度而言，可将计算机系统看成是按功用 划分的（ ）组成的层次构造 。

A.多个机器级

......

浙江省2003年7月高等教育自学考试计算机系统构造 题目 历年试卷

浙江省2003年7月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题(在每小题的四个备选答案中，选出一个正确答案，并将正确答案的序号填在题干的括号内。每小题2分，共20分)

1.一个松耦合的MIMD系统，它实践 上只是多个独立的( )单机系统的集合。

A.SIMD B.I/O处置 <

......

全国2003年4月高等教育自学考试计算机系统构造 题目 历年试卷

全国2003年4月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题(在每小题的四个备选答案中，选出一个正确答案，并将正确答案的序号填在题干的括号内。每小题1分，共10分)

1.字串位并是指同时对一个字的一切 位进行处置 ，这( )

A.不存在并行性 B.有较高的并行性

C.曾经 开始

......

浙江省2002年7月高等教育自学考试计算机系统构造 题目 历年试卷

浙江省2002年7月高等教育自学考试

计算机系统构造 题目

课程代码：02325

一、单项选择题(在每小题的四个备选答案中，选出一个正确答案，并将正确答案的序号填在题干的括号内。每小题2分，共20分)

1. 设8个处置 器编号辨别 为0，1，2，…，7用Cube0互联函数时，第7号处置 机可以与第( )号处置 机相联。

A. 0

......

全国2002年4月高等教育自学考试计算机系统构造 题目 历年试卷

全国2002年4月高等教育自学考试

计算机系统构造 题目

课程代码：02325

第一局部 选择题

一、单项选择题(每小题1分，共10分)在每小题的四个备答案中有一个正确的答案，将正确答案的序号写在题干后的括号内)

1.计算机运用 的言语 是( )

A.专属软件范围 ，与计算机体系构造 无关

B.分属于计算机系统各个层次

C.属于用以这是关于 全国2019年4月高等教育自学考试中级财务会计题目 的答案的解答。520

很抱歉的告诉你，自考办从2002年起就不再发布 规范 答案了，所以只要 标题 。。

全国2019年7月高等教育自学考试

审计学题目

课程代码：00160

一、单项选择题（本大题共20小题，每小题1分，共20分）

在每小题列出的四个备选项中只要 一个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选、多选或未选均无分。

l.独立审计基本原则 中外勤原则 的内容有 （ ）

A.注册会计师的个人资格与执业时应有的态度

B.与委托人协商审计委托书以及审计计划的安排

C.思索 重要性和审计风险

D.承诺应遵照 保密性的义务

2.下列各项目中，哪一项违背 了权益 和义务认定?（ ）

A.将未发生的销售登记入账

B.已发生的销售业务未登记入账

C.未将作为抵押物的存货披露

D.待摊费用摊销不恰当

3.审计业务商定 书是由会计师事务所与下列哪一方共同签署的明白 单方 责任和义务的书

面文件?（ ）

A.注册会计师 B.委托者

C.被审计单位 D.会计报表运用 者

4.注册会计师获取的被审计单位有关人员的口头回答 所构成 的书面记载 ，属于审计证据中

的（ ）

A.书面证据 B.口头证据

C.实物证据 D.环境证据

5.下列状况 下，可以采用否认 式函证的有( )

A.账龄较长的债务人 B.欠款金额较大的债务人

C.有争议的债务人 D.欠款金额较小的债务人

6.为了证明 已发生的销售业务能否 均已登记入账，有效的做法是（ ）

A.只审查销售日记账 B.由日记账清查 有关原始凭证

C.只审查有关原始凭证 D.由有关原始凭证清查 销售日记账

7.注册会计师在编写审计报告时，在意见段中运用 了“由于上述难题 形成 的严重 影响”的

术语，这种审计报告是（ ）

A.无保存 意见审计报告 B.保存 意见审计报告

C.否认 意见审计报告 D.无法表表示 见审计报告

8.国家审计由以下机构指导 ，审计的威望 性和独立性最强的是（ ）

A.由最高法院指导 的

B.由财政部指导 的

C.由国务院指导 的

D.由议会(人大)指导 的

9.应收账款函证的回函该当 （ ）

A.直接寄给客户

B.直接寄给会计师事务所

C.直接寄给客户和会计师事务所

D.直接寄给客户，由客户转交会计师事务所

10.关于内部审计的下列说法中，不正确的是（ ）

A.对内部控制进行监控是内部审计的职业 职责

B.相关于 政府审计、注册会计师审计而言，独立性最弱

C.它是被审单位内部控制的一个重要组成局部

D.内部审计是外部审计的基础

11.注册会计师过关下列哪一项审计顺序 ，不能查找被审计单位未入账的应付账款?（ ）

A.审查资产负债表日收到，但尚未处置 的购货发票

B.审查一切 应付账款函证的回函

C.审查资产负债表日后一段时间内的现金支票存根

D.审查资产负债表日已入库，但尚未收到发票的商品的有关记载

12.“存在或发生”认定和“完好 性”认定辨别 与以下哪项有关?（ ）

A.财务报表要素的低估和高估

B.财务报表要素的高估和低估

C.财务报表要素的金额与性质

D.财务报表要素的披露与表达

13.下列审计职业 底稿中属于综合类职业 底稿的是（ ）

A.审计调整分录汇总表

B.企业营业执照

C.公司章程

D.重要的会议记载

14.ABC股份有限公司2004年1月购入重要专用设备，购入后采用均匀 年份 法计提折旧，

由于技术进步的缘由 ，董事会2019年1月1日决议 改用年数总和法计提折旧。管理应

局已进行相关的处置 ，但未予披露，则注册会计师应宣布 的审计意见为（ ）

A.带强调事项段的无保存 意见 B.保存 意见

C.无法表表示 见 D.规范 无保存 意见

15.在下列状况 下，审计人员可以承办客户委托的审计业务而无须逃避 的是（ ）

A.审计人员自己 拥有客户股票

B.审计人员的父母拥有客户的股票

C.审计人员的子女拥有客户的股票

D.审计人员的好友拥有客户的股票

16.审计人员在执业进程 中发现本人 无法胜任此项职业 ，该当 （ ）

A.出具保存 意见的审计报告

B.出具无法表表示 见的审计报告

C.恳求 会计师事务所改派其他审计人员

D.依赖客户职员的才能

17.若被审计单位常常 无合理 理由改换 会计师事务所及注册会计师，接任的会计师事务所及

注册会计师就可能冒很大的（ ）

A.抽样风险 B.反省 风险

C.固有风险 D.控制风险

l8.通常 而言，要证明 被审计单位对某项资产的确 拥有一切 权，注册会计师应获取的审计证

据为（ ）

A.实物证据 B.书面证据

C.口头证据 D.环境证据

19.下列审计顺序 中，可以 获取实物证据的是（ ）

A.剖析 性复核 B.反省

C.计算 D.监盘

20.下列各项审计顺序 中，通常 状况 下，效率最高而成本最低的审计顺序 是（ ）

A.监盘 B.剖析 性复核

C.计算 D.质问

二、多项选择题(本大题共10小题，每小题2分，共20分)

在每小题列出的五个备选项中至多 有两个是契合 标题 门槛 的，请将其代码填写在题后的括号内。错选.多选、少选或未选均无分。

2l.下列会计师事务所和注册会计师的行为中，违背 职业品德 的有（ ）

A.注册会计师担任被审计单位的独立董事

B.会计师事务所为同一家上市公司提供资产评价 和审计服务

C.会计师事务所的收费规范 明显低于其他会计师事务所，但并未降低执业质量

D.会计师事务所向协助 获得 委托业务的单位支付了佣金

E.三年前注册会计师是被审计单位的员工

22.独立审计原则 是用来标准 注册会计师（ ）

A.执行审计业务 B.获取审计证据

C.构成 审计结论 D.出具审计报告

E.职业品德

23.会计师事务所承接审计业务时，应重点思索 （ ）

A.独立性要素

B.专业胜任才能 要素

C.被审计单位管理应 局操行 能否 耿直 要素

D.廉洁性要素

E.公正性要素

24.下列与资产负债表和损益表组成要素均相关的认定有（ ）

A.存在或发生 B.权益 和义务

C.估价 D.完好 性

E.表达与披露

25.下列审计顺序 中属于本质 性测验 顺序 的有（ ）

A.监盘库存现金

B.抽查大额现金和银行存款收支

C.随机抽取数月的银行存款余额调理 表，查验其能否 按月正确编制且复核无误

D.质问 对货币资金的接触能否 有必要的平安 防备 措施

E.对银行存款余额进行剖析 性复核

26.函证银行存款余额，注册会计师可以证明 （ ）

A.银行存款能否 存在

B.银行存款金额

C.能否 存在企业未记载 的银行存款

D.银行借款和银行存款登记窜户的状况

E.银行存款内部控制有效性

27.注册会计师在确定企业应收账款询证函发送的样本量时，应思索 （ ）

A.函证方式

B.以前年度函证的结果

C.函证发送时间

D.全部应收账款占资产比重

E.应收账款各账户余额大小

28.固定资产的审计重点放在反省 当期购入业务，而不放在由上年度账户结转的余额上，缘由 为（ ）

A.当期购入的固定资产通常 很少

B.购入的固定资产其数量经常 很大

C.当期减少的固定资产很少

D.固定资产很可能在会计记载 中坚持 若干年

E.上年度账户结转余额错误很少

29.被审计单位管理应 局应承担的会计责任为（ ）

A.坚持 资产的平安 完好

B.保证审计报告的真实、合法

C.保证会计材料 的真实、合法、完好

D.树立 健全内部控制制度

E.提供管理应 局声明书

30.若注册会计师经过施行 有关本质 性测验 后，仍以为 与某一重要账户的认定有关的反省 风

险不能降至可承受 的程度 ，应（ ）

A.出具无保存 意见加阐明 段的审计报告

B.出具保存 意见的审计报告

C.出具否认 意见的审计报告

D.出具拒绝表表示 见的审计报告

E.不出具审计报告

三、名词解释(本大题共2小题，每小题2分，共4分)

31.审计风险

32.实物证据

四、简答题(本大题共2小题，每小题5分，共10分)

33.审计范围受到限制时，注册会计师应如何处置 ?

34.简述存货监盘要做的主要职业 。

五、阐述 题(本大题共1小题，共10分)

35.试述注册会计师在审计时，能否 必需 执行契合 性测验 顺序 ？若不是，请阐明 在何种状况 下可以不执行该审计顺序 ？契合 性测验 顺序 对本质 性测验 顺序 有何影响？

六、案例剖析 题(本大题共3小题，每小题12分，共36分)

36.东方会计师事务所注册会计师张民、王兵在对ABC股份有限责任公司（系上市公司）2019年度会计报表进行审计的进程 中获取的该公司2019年12月31日的相关会计记载 材料 如下：

（单位：万元）

项目称号 金额

银行存款 5，000

短期投资 600

应收票据 12，000

应收账款（净额） 75，000

其他应收款 24，000

存货 84，000

固定资产（净值） 97，000

在建工程 26，300

应付账款 34，570

银行借款 56，800

资本公积 48，750

主营业务收入 675，000

主营业务利润 67，898

利息支出 5，464

问：上述报表中哪些项目适用函证顺序 ？请将各函证项目的函证对象、函证内容、可选择的函证方式辨别 填入下列表格中。

项目称号 承受 函证对象 函证的主要内容 函证方式

37.注册会计师杨天在对X公司存货项目的相关内容控制制度进行测验 后，发现该公司存

在以下几种可能招致 错误的状况 ：

(1)仓库管理控制松弛，存货无定期清点 制度；

(2)X公司以前从未承受 过注册会计师的审计；

(3)X公司存货的计价办法 由先进先出改为全月一次加权均匀 ；

（4）B公司寄存 于X公司的D产品可能已记入X公司账簿中。

门槛 ：按下列门槛 ，将答案填入题后的表格中。

(1)注册会计师该当 辨别 执行的最主要的本质 性测验 顺序 是什么?

(2)执行的本质 性测验 可以 完成 哪些审计目标?

(3)执行的各项本质 性测验 顺序 所获取的审计证据，如按其外形特征可分属哪些类型?

状况 序号 审计顺序 审计目标 审计证据类型

（1）

（2）

（3）

（4）

38.注册会计师王洪已于2019年3月10日完成ABC股份有限公司2019年度会计报表外

勤审计职业 ，现正在草拟审计报告。按审计业务商定 书的门槛 ，审计报告应于2019

年3月25日提交，在复核审计职业 底稿时，王洪发现存在以下几种主要状况 ：

(1)2019年3月5日，法院最终裁定，2019年2月ABC公司被控诉 侵权，应赔偿DFH

股份有限公司125万元。

(2)ABC股份公司2019年度计提坏账预备 的比例由2004年度按应收账款年末余额的

千分之三提升 到千分之五。

(3)在2019年12月31日对ABC产品进行监盘时，发现数量充足 1000件，A产品单

位成本870元，但ABC股份有限公司未做调整。

(4)ABC股份有限公司2019年6月置办 一台价值50万元的设备，已入账，当月由管

理部门启用，但当年并未计提折旧。公司会计政策规则 ，该设备折旧年份 为5年，

残质率为10％，按直线法计提折旧。

门槛 ：就以上四种状况 辨别 提出披露或调整建议，必要时编制调整分录。173

2004年4月自考英美文学选读题目

2004年4月自考英美文学选读题目

全部标题 用英文作答，并将答案写在答题纸相应地位 上，否则不计分。

PART ONE （40 POINTS）

Ⅰ.Multiple Choice (40 points in all, 1 for each)

Select from the four choices of each item the one that best answers the question or completes the statement. Write your correct answer on the answer sheet.

1.“And we will sit upon the rocks, /Seeing the shepherds feed their flocks,/By shallow rivers to whose falls/Melodious birds sing madrigals.” The above lines are taken from ______.

A. Milton’s Paradise Lost B. Marlowe’s “The Passionate shepherd to His Love”

C. Shakespeare’s “Sonnet 18” D. John Donne’s “The Sun Rising”

2.The English Renaissance period was an age of ______ .

A. poetry and drama B. drama and novel

C. novel and poetry D. romance and poetry

3.Here are four lines taken from Edmund Spenser’s The Faerie Queene: “But on his brest a bloudie Crosse he bore,/The deare remembrance of his dying Lord,/For whose sweete sake that glorious badge he wore,/And dead as living ever him adored.” Who is the “dying Lord” discussed in the above lines?

A. Beowulf B. King Arthur C. Jesus Christ D. Jupiter

4.In Shakespeare’s Merchant of Venice, Antonio could not pay back the money he borrowed from Shylock, because ______.

A. his money was all invested in the newly-emerging textile industry

B. his enterprise went bankrupt

C. Bassanio was able to pay his own debt

D. his ships had all been lost

5. Which of the following statements best illustrates the theme of Shakespeare’s Sonnet 18?

A. The speaker eulogizes the power of Nature.

B. The speaker satirizes human vanity.

C. The speaker praises the power of artistic creation.

D. The speaker meditates on man’s salvation.

6. In English poetry, a four-line stanza is called ______.

A. heroic couplet B. quatrain C. Spenserian stanza D. terza rima

7. “Let not Ambition mock their useful toil,/Their homely joys, and destiny obscure;/Nor Grandeur hear with a disdainful smile /The short and simple annals of the poor.”

The above lines are taken from .

A. Alexander Pope’s Essay on Criticism

B. Coleridge’s “Kubla Khan”

C. John Donne’s “The Sun Rising”

D. Thomas Gray’s “Elegy Written in a Country Churchyard”

8. By making the truth-seeking pilgrims suffer at the hands of the people of Vanity Fair, John Bunyan intends to show the prevalent political and religious ______of his time.

A. persecution B. improvement C. prosperity D. disillusionment

9. The 18th century witnessed a new literary form－the modern English novel, which, contrary to the medieval romance, gives a ______ presentation of life of the common people.

A. romantic B. realistic C. prophetic D. idealistic

10. As a whole, ______is one of the most effective and devastating criticisms and satires of all aspects in the then English and European life— socially, politically, religiously, philosophically, scientifically, and morally.

A. Moll Flanders B. Gulliver’s Travels

C. Pilgrim’s Progress D. The School for Scandal

11. An honest, kind-hearted young man, who is full of animal spirit and lacks prudence, is expelled from the paradise and has to go through hard experience to gain knowledge of himself and finally to have been accepted both by a virtuous lady and a rich relative .

The above sentence may well sum up the theme of Fielding’s work .

A. Jonathan Wild the Great B. Tom Jones

C. The Coffe-House Politician D. Amelia

12. In Sheridan’s The School for scandal, the man who wins the hand of his beloved as well as the inheritance of his rich uncle is ______ .

A. Charles Surface B. Joseph Surface

C. Sir Peter Teazle D. Sir Benjamin Backbite

13. Which of the following works best represents the national spirit of the 18th-century England?

A. Robinson Crusoe B. Gulliver’s Travels

C. Jonathan Wild the Great D. A Sentimental Journey

14. Shelley’s masterpiece, Prometheus Unbound, is a verse drama, which borrows the basic story from ______ .

A. the Bible B. a German legend

C. a Greek play D. One Thousand and One Nights

15. In the first part of the novel Pride and prejudice, Mr. Darcy has a (n) ______ of the Bennet family .

A. high opinion B. great admiration

C. low opinion D. erroneous view

16. In Byron’s poem “Song for the Luddites,” the word “Luddite” refers to the ______ .

A. workers who destroyed the machines in their protest against unemployment

B. rising bourgeoisie who fights against the aristocratic class

C. descendents of the ancient king ,Lud

D. poor country people who suffered under the rule of the landlord class

17. Mr. Micawber in David Copperfield and Sam Well in Pickwick Papers are perhaps the best ______ characters created by Charles Dickens.

A. comic B.tragic C. round D.sophisticated

18. A typical feature of the English Victorian literature is that writers became social and moral ______ , exposing all kinds of social evils.

A. revolutionaries B. idealists C. critics D. defenders

19. “Is it not sufficient for your infernal selfishness, that while you are at peace I shall writhe in the torments of hell?”(Heathcliff uttered the sentence in the death scene of Catherine from Chapter XV of Wuthering Heights.) The word “hell” at the end of the quoted sentence refers to ______ .

A. Heaven B. Hades C. the next world D. this world

20. A typical Forsyte, according to John Galsworthy, is a man with a strong sense of ______ ,who never pays any attention to human feelings.

A. justice B. humor C. morality D. property

21. “He was silent with conceit of his son. Mrs. Morel sniffed, as if it were nothing.”(Sons and Lovers by D.H.Lawrence)From the above quotation, we can see that Mrs. Morel’s attitude to her husband is ______ .

A. sincerely warm B. genuinely kind

C. seemingly angry D. merely contemptuous

22. A boy makes a quest of his idealized childish love through painful experience up to the point of losing his innocence and coming to see the drabness and harshness of the adult world.

The above sentence may well sum up the major theme of ______.

A. Eliot’s poem The love Song of J. Alfred Prufrock

B. Bernard shaw’s play Mrs. Warren’s Profession

C. Joyce’s story Araby

D. Lawrence’s story The Horse Dealer’s Daughter

23. Linguistically, compared with the writings of Mark Twain, Henry James’s fiction is noted for his ______.

A. frontier vernacular B. rich colloquialism

C. vulgarly descriptive words D. refined elegant language

24. Which of the following statements about Washington Irving is NOT true?

A. Literary imagination should breed in a land rich in the past culture.

B. He is preoccupied with the Calvinistic view of original sin and the mystery of evil.

C. His stories are among the best of the American literature.

D. Some of his works are based on the materials of the European legendary tales.

25. Which of the following is NOT one of the main ideas advocated by Emerson, the chief spokesman of New England Transcendentalism?

A. As an individual, man is divine and can develop and improve himself infinitely.

B. Nature exercises a healthy and restorative influence on human beings.

C. There exists an emotional communication between an individual soul and the universal “Oversoul.”

D. Evil and sin are ever present in human heart and will pass on from one generation to another.”

26. Whitman’s poems are characterized by all the following features EXCEPT ______ .

A. the strict poetic form B. the free and natural rhythm

C. the easy flow of feelings D. the simple and conversational language

27. “Then all collapsed, and the great shroud of the sea rolled on as it rolled five thousand years ago.” In the quoted sentence, the author might imply that ______.

A. nothing changes in the 5000 years of human history

B. man’s desire to conquer nature can only end in his own destruction

C. nature is evil as it was 5000 years ago

D. nature has the ultimate creative power

28. “Standing on the bare ground,—my head bathed by the blithe air, and uplifted into infinite space ,—all mean egotism vanishes. I become a transparent eye-ball. I am nothing. I see all. The currents of the Universal Being circulate through me; I am part or particle of God.”

The above passage is taken from ______.

A. Stowe’s Uncle Tom’s Cabin B. Cooper’s “Leatherstocking Tales”

C. Emerson’s “Nature” D. Dreiser’s Sister Carrie

29. Which of the following works best illustrates the Calvinistic view of original sin?

A. Stowe’s Uncle Ton’s Cabin B. James’s The Portrait of a Lady.

C. Hemingway’s A Farewell to Arms D. Hawthorne’s The Scarlet Letter.

30. Beside symbolism, all the following qualities EXCEPT ______are fused to make Melville’s Moby-Dick a world classic.

A. narrative power B. psychological analysis

C. speculative agility D. optimistic view of life

31. In all his novels Theodore Dreiser sets himself to project the ______ American values. For example, in Sister Carrie, there is not one character whose status is not determined economically.

A. Puritan B. materialistic

C. psychological D. religious

32. In Daisy Miller, Henry James reveals Daisy’s ______ by showing her relatively unreserved manners.

A. hypocrisy B. cold and indifference

C. grace and patience D. Americanness

33. The raft with which Huck and Jim make their voyage down the Mississippi River may symbolize all the following EXCEPT ______.

A. a return to nature

B. an escape from evils, injustices, and corruption of the civilized society

C. the American society in the early 19th century

D. a small world where people of different colors can live friendly and happily

34. Emily Grierson, the protagonist in Faulkner’s story “A Rose for Emily,” can be regarded as a symbol for all the following qualities EXCEPT______.

A. old values B. rigid ideas of social status

C. bigotry and eccentricity D. harmony and integrity

35. As a Modernist poet ,Pound is noted for his active involvement in the ______ .

A. cubist school of modern painting

B. Imagist Movement

C. stream-of-consciousness technique

D. German Expressionism

36. The statement that a boy’s night journey to an Indian village to witness the violence of both birth and death provides all the possibilities of a learning experience may well sum up the major theme of ______ .

A. Faulkner’s story “A Rose for Emily”

B. Hemingway’s story “Indian Camp”

C. Irving’s story “The Legend of Sleepy Hollow”

D. James’s story “Daisy Miller”

37. Which of the following plays by O’Neill can be read autobiographically?

A. The Hairy Ape B. The Emperor Jones

C. The Iceman Cometh D. Long Day’s Journey Into Night

38. When we say that a poor young man from the West tried to make his fortune in the East but was disillusioned in the quest of an idealized dream, we are probably discussing about ______’s thematic concern in his fiction writing.

A. Henry James B. Scott Fitzgerald

C. Ernest Hemingway D. William Faulkner

39.After his experiences in the forest, Young Goodman Brown returns to Salem ______.

A. desperate and gloomy B. renewed in his faith

C. wearing a black veil D. unaware of his own sin

40. According to Mark Twain, in river towns up and down the Mississippi, it was every boy’s dream to some day grow up to be ______.

A. Methodist preacher B. a justice of the peace

C. a riverboat pilot D. a pirate on the Indian ocean

PART TWO (60POINTS)

Ⅱ.Reading comprehension(16 points,4 for each)

Read the quoted parts carefully and answer the questions in English. Write your answer in the corresponding space on the answer sheet.

41. “One short sleep past, we wake eternally,

And death shall be no more; death, thou shalt die.”

Questions:

A. Identify the poem and the poet.

B.What does the word “sleep” mean?

C. What idea do the two lines express?

42. “Never did sun more beautifully steep

In his first splendor, valley, rock, or hill;

Ne’er saw I, never felt, a calm so deep!

The river glideth at his own sweet will:

Dear God! The very houses seem asleep;

And all that mighty heart is lying still!”

(William Wordsworth’s sonnet: “Composed upon Westminster Bridge” September 3, 1802)

Questions:

A. What does the word “glideth” in the fourth line mean?

B. What kind of figure of speech is used by wordsworth to describe the “river”?

C. What idea does the fourth line express?

43. “With Blue—uncertain stumbling Buzz—

Between the light—and me—

And then the Windows failed—and then

I could not see to see—”

Questions:

A. Identify the poem and the poet.

B. What do “Windows” symbolically stand for?

C. What idea does the quoted passage express?

44. “‘Is dying hard, Daddy?’

‘No, I think it’s pretty easy, Nick, It all depends.”’

Questions:

A. Identify the work and the author.

B. What was Nick preoccupied with when he asked the question?

C. Why did the father add “It all depends” after he answered his son’s question?

Ⅲ. Questions and Answers(24 points in all, 6 for each)

Give brief answers to each of the following questions in English. Write your answers in the corresponding space on the answer sheet.

45. It is said that B. Shaw’s play, Mrs. Warren’s Profession, has a strong realistic theme, which fully reflects the dramatist’s Fabianist idea. Try to summarize this theme briefly.

46. Emily Bronte used a very complicated narrative technique in writing her novel Wuthering Heights. Try to tell Bronte’s way of narration briefly.

47. “In your rocking-chair, by your window dreaming, shall you long, alone. In your rocking-chair, by your window, shall you dream such happiness as you may never feel.” The two sentences are taken from Theodore Dreiser’s novel, Sister Carrie. What idea can you draw from the “rocking-chair”?

48. The literary school of naturalism was quite popular in the late 19th century. What are the major characteristics of naturalism?

Ⅳ. Topic Discussion(20 points in all, 10 for each)

Write no less than 150 words on each of the following topics in English in the corresponding space on the answer sheet.

49. Discuss the possible theme in W.B. Yeats’s “The Lake Isle of Innisfree” and how that theme is presented in the poem.

50. “My faith is gone!” cried he (Goodman Brown), after one stupefied moment. “There is no good on earth; and sin is but a name. Come, devil! For to thee is this world given.”

Comment on this passage from Hawthorne’s “Young Goodman Brown”.130

全国计算机等级考试没有规则 有效期347

全国计算机等级考试证书没有有效期，他是一种才能 证明，证明你有操作相关软件的才能 。260

全国06年4月自学考试：英语（二）试卷及答案2019年09月21日 14:18 来源：腾讯教育 第 1 2 3 4 5 6 页 PART ONE （50 POINTS）

I.Vocabulary and Structure （10 points， 1point each）

1. It would be better to make a decision now， ______ leave it until next week.

A. other than B. rather than C. less than D. more than

2. We‘ll inform you as soon as tickets become ______.

A. valuable B. capable C. acceptable D. available

3. The foreign company has been______ running this factory for decades.

A. enormously B. effectively C. infinitely D. extremely

4. If you ______ my advice， you wouldn‘t be in such trouble now.

A. took B. takes C. has taken D. had taken

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5. The meeting ______， we left the room quickly for dinner.

A. over B. was over C. is over D. been over

6. All the money ______， Frederick started looking for work.

A. having spent B. has been spent C. having been spent D. had been spent

7. ______ his talk when Mary ran out of the lecture hall.

A. Hardly had be begun B. Hardly he had begun

C. Hardly he has begun D. He hardly had begun

8. The two sisters are _____ in many ways， not only in appearance but also in temperament.

A. like B. likely C. alike D. lively

9. The purpose of the program is to provide training for employees so that they can work ______.

A. late B. later C. lately D. latest

10. I hope my boy friend will be handsome， strong and ______ kind.

A. above all B. in all C. at all D. after all

II. Cloze Test （10 points， 1 point each）

However careful one may be， he cannot possibly listen carefully to everything that he hears. There are 11 of reasons for this. One of them is the overload of messages most of us 12 each day. In addition to the numerous hours we 13 hearing other people speak， we may spend several hours listening to the radio or sitting in front of a television set. 14， it is impossible to focus our attention completely on what is said； our mind might be 15 elsewhere. Preoccupation with our personal concerns is 16 reason we don‘t always listen carefully. A romance 17 sour or a good grade on a test may take prominence in our mind even as 18 is speaking to us. Furthermore， we are surrounded by all kinds of noises which interfere 19 listening. For example， voices at a party or 20 of traffic may simply make it difficult for us to catch everything that is being said.

11. A. the number B. a number C. number D. numbers

12. A. accept B. obtain C. receive D. possess

13. A. put B. consume C. spend D. spare

14. A. Besides B. Whereas C. Otherwise D. Nevertheless

15. A. wondering B. swinging C. recycling D. wandering

16. A. other B. some C. the other D. another

17. A. gone B. going C. goes D. went

18. A. anyone B. everyone C. someone D. few

19. A. to B. with C. of D. about

20. A. sound B. noise C. voice D. scream

III. Reading Comprehension （30 points， 2 points each）

Passage One

Questions 21 to 25 are based on the following passage.

Many of today‘s most trusted sales techniques were invented over a century ago by a young merchant named Eaton in Toronto. When he was young， Eaton worked briefly with his brothers in small-town stores. In 1869， he sep up his own shop in downtown Toronto. He had many competitors， but he was also ambitious and had a plan for success. He offered a unique style of trade， but as was expected， all the other shopkeepers laughed at him， believing he would eventually fail. However， Eaton was not a man to be easily defeated； he came up with a brand new notion of business – “Goods satisfactory， or money refunded.” He sold all his goods at fixed prices and only for cash.

With a sharp sense of what the public wanted， he went out of the way to meet their needs. His business grew rapidly. He set up new branches and started mail order service that allowed people to buy from a list of his goods.

Eaton‘s list—advertisements of his day—was the first of its kind. It was distributed and read all over the country. It was the only way to access good-quality goods at reasonable prices for people living far away from big cites. It became part of their life. They even called it The Wishing Book. The secret of the list’s success was that Eaton gained the respect of this customers； they trusted him for good prices and quality goods. Probably because he remembered his miserable early days in Ireland， Eaton thought much of the welfare of his employees： better working conditions， shorter weekday hours than his competitors and Saturday afternoons off in the summer. In all this， he was a leader.

21. The best description of Eaton is that ______.

A. he was the richest merchant in Toronto

B. he was a successful technical inventor

C. he introduced new sales practices

D. he changed people‘s ideas about businessmen

22. Eaton‘s success lay primarily in that ____.

A. he sold only good quality goods

B. he was the first person to provide good service

C. he treated his employees better than any of his competitors

D. he won respect from his customers

23. From the passage we can infer that ______.

A. Eaton invented the idea of the internet shopping

B. Eaton drove other businessmen to failure

C. Eaton never sold his goods on credit

D. Eaton was defeated by his rivals

24. The best title for this passage is _____.

A. Good Goods， of Money Refunded

B. Eaton， a Sales Inventor

C. Customers‘ Respect， a Secret of Success

D. Eaton‘s list， a Welcome Event in Sales History

25. Eaton‘s List was important to people on farms because it was a convenient way of getting _____.

A. good-quality goods at reasonable prices

B. goods at unreasonable prices

C. good-quality goods at unreasonable prices

D. poor-quality goods at reasonable prices

Passage Two

Questions 26 to 30 are based on the following passage.

The threat of a global outbreak （疾病大迸发 ） of bird flu makes it urgent for the international community to cooperate effectively. Wealthy countries will have to provide hundreds of millions of dollars for the testing and production of medicines necessary for treating patients suffering from bird flu. Developing countries， particularly in Southeast Asia， where the bird flu virus （病毒） has spread since 1997， must work out special programs so that farmers will not hide sighs of possible outbreaks. In addition， the way such farm birds as chickens and ducks are traditionally raised and marketed in the developing world should be changed； there should be more distance between the birds and their keepers. Countries should deal with the disease with joint effort. If one country is inadequately prepared， it will be a threat to every other country.

The potential effects of a national outbreak of bird flu are enormous. Firstly， an outbreak may kill large numbers of people. World Health Organization （WHO） estimates that an outbreak similar to the mild Hong Kong flu of 1968 could kill as many as 7.4 millions people. If it were as dangerous as the 1918 Spanish flu， which killed 50 million， the number would be much higher. Secondly， such an outbreak may cause great financial damage. The latest outbreak of bird flu， which began in December 2003， has cost Southeast Asia more than $10 billion and depressed its GDP by 1.5 percent. If a new outbreak of bird flu were to last for a whole year， $800 billion would be lost.

Despite the 124 human cases and 63 deaths from bird flu since December 2003， the virus remains mainly a disease animals. However， the more animals that die of the disease， the more chances it has of spreading to people. Large numbers of dead or dying birds mean that more people will be exposed to the virus and change into a virus with new characteristics. If the international community works together efficiently， man can surely prevent such a virus and possibly save millions of lives.

26. Faced with the threat of a global outbreak of bird flu， the international community should ________.

A. establish new markets

B. work together effectively

C. stop birds from flying to other countries

D. raise fewer chickens and ducks

27. The second paragraph focuses on ______.

A. World Health Organization

B. flus in Hong Kong and Spain

C. the economy of Southeast Asia

D. possible effects of a bird flu outbreak

28. The number of people who have died of bird flu since 2003 is _______.

A. 63 B. 124 C. 7.4 million D. 50 million

29. In the third paragraph， the author is mainly interested in _____.

A. stimulating financial growth B. reducing economic damages

C. saving human lives D. protecting bird species

30. The passage deals with all the following aspects bird flu EXCEPT _______.

A. the origin and history of bird flu

B. the importance of international cooperation

C. the possible dangers of a national outbreak

D. the significance of preventing it from spreading

Passage Three

Questions 31 to 35 are based on the following passage.

The long summer holidays are finally over and some parents are pleased. “We worry more about their safety in the holidays，” explains one mother from North London. If teenagers are not wandering around on public transport in a big and potentially dangerous city， they are chatting to strangers in an internet chat room！ Well， that‘s an extreme picture of the UK today， but many parents are worried about how much freedom they can give their children during the holidays and at weekends.

Weekends are not the only time to worry！ Newspaper are full of stories about too many school kids going to school by car because their parents do not want them to travel alone on a bus or train. This summer there were more frightening stories of teenagers disappearing with questionable friends that they met on the net. All the Media stories help increase parents fears， but is the UK really so dangerous？

Many young people feel that life for their parents was easier. In the 1960s young people played in the streets more and traveled around town without their parents. “At least our parents can keep tabs on us，” says 16-year-old Julia. “So many people have mobile phones now and their parents ring to find out where they are. I use my mobile to get Dad to come to the station when I arrive late.” Mobiles are not just expensive toys； they help keep young people safe. Most significantly， they help keep young people safe. Most significantly， they make parents feel better. Only one problem is， though， that some young people have been attacked by thieves who want to steal their mobile phones.

Young people like going out with friends， but they now need to learn how to get home safely. Five million young people in the UK between the ages of 9 to 16 use chat rooms to make friends， but they， too， need to be careful and never give their personal details to a stranger. Young people today have more opportunities to meet new people and go out at night more than their parents ever did. Now school， television programs and newspapers must help teenagers to enjoy their freedom and to be responsible for their own safety.

31. Some parents are upset about the summer holidays mainly because their children ______.

A. wander around on bus in the city

B. chat to strangers in Internet chat rooms

C. make questionable friends on the net

D. are taken little care of by teachers

32. For the sake of the safety， many parents send their kids to school ________.

A. by car B. by bus C. by train D. by public transport

33. Most significantly， mobile phones _______.

A. enable parents keep a close watch on their kids

B. help keep teenagers safe

C. make parents feel less worried

D. protect teenagers from being attacked

34. Teenagers should never give any strangers ______.

A. their mobile phone numbers B. their family address

C. their personal information D. their parents‘ names

35. This passage is mainly about ________.

A. freedom for teenagers in summer holidays

B. safety for teenagers in summer holidays

C. activities for teenagers in summer holidays

D. troubles for teenagers in summer holidays

PART TWO （50 POINTS）

IV. Word Spelling （10 points， 1 point for two items）

将下列汉语单词译成英语。每个单词的词类、首字母及字母数目均已给出。请将完好 的单词写在答题纸上。

36. 获胜者，优胜者 n. w_ _ _ _ _ 37. （使）繁茂 ，开放 v. w_ _ _ _ _

38. 垂直的，竖的 a. v_ _ _ _ _ _ _ 39. 易变的，变量的 a. v_ _ _ _ _ _ _

40. 独一 的，共同 的 a. u_ _ _ _ _ 41. 地下的，荫蔽 的 a. u_ _ _ _ _ _ _ _ _ _

42. 真实的，照实 地 ad. t_ _ _ _ _ _ _ _ _ 43. 星期二 n. T_ _ _ _ _ _

44. 传统，常规 n. t_ _ _ _ _ _ _ _ 45. 同情，同情心 n. s_ _ _ _ _ _ _

46. 投诚 ，退让 vi. s_ _ _ _ _ _ _ _ 47. 足够的，充沛 的 a. s_ _ _ _ _ _ _ _ _

48. 亲属，亲戚 n. r_ _ _ _ _ _ _ 49. 抵抗，对抗 n. r_ _ _ _ _ _ _ _ _

50. 有目的的，蓄意的 a. p_ _ _ _ _ _ _ _ _ 51. 财富 ；性质 n. p_ _ _ _ _ _ _

52. 俯望，漏看 vt. o_ _ _ _ _ _ _ 53. 发源，源自 vi. o_ _ _ _ _ _ _ _

54. 音乐的，悦耳的 a. m_ _ _ _ _ _ 55. 意图，计划 n. i_ _ _ _ _ _ _ _

V. Word Form （10 points， 1 point each）

将括号中的各词变为适当的方式 填入空白。答案写在答题纸上。

56.He _________（write） her 10 letters since he met her last years.

57. I think it necessary for him ________ （finish） the work in time.

58. The house is ______ （complete） before his brother‘s wedding ceremony.

59. You had better ________ （bring） enough money with you.

60. The _______ （good） he feels， the more work he will do.

61. If I hadn‘t listened to you， I would _______ （make） such a silly mistake.

62. The three players repeatedly denied ________ （take） any drug.

63. People who are entitled to ________ （vote） should be over eighteen.

64. The government has taken measures to reduce the total energy ______（consume）。

65. If she ______（catch） the 10 O‘clock train， she can get there by lunch time.

VI. Translation from Chinese into English （15 points， 3 points each）

将下列各句译成英语并将答案写在答题纸上。

66. 男人的均匀 身高比女人高几英寸。

67. 你所说的与我们正在讨论的豪不相干。

68. 教育应该使每个学生德、智、体片面 开展 。

69.这本书对读者发生 了很大影响。

70.这次考试比我们预想的要难得多。

VII. Translation from English into Chinese （15 points）

将下列短文译成汉语并将答案写在答题纸上。

There is a clear distinction between one who is supposed to know and another， usually a younger person who is supposed not to know. However， teaching is not necessarily the area of a special group of people， nor should it be looked upon as a technical skill. Teaching can be more like guiding and assisting than forcing information into a blank mind. If you have a certain skill， you should be able to share it with others. You do not have to get a certificate to convey what you know to them or to help them in their attempt to teach themselves. All of us， from the very youngest children to the oldest members of our society， should come to realize our own talent and abilities as teachers. We can share what we know， however little it might be， with others who have need of that knowledge or skill.

「答案及评分参考」

I. Vocabulary and Structure （本大题共10小题，每小题1分，共10分）

1.B 2.D 3.B 4.D 5.A 6.C 7.A 8.C 9.B 10.A

II. Cloze Test （本大题共10小题，每小题1分，共10分）

11.B 12.C 13.C 14.A 15.D 16.D 17.A 18.C 19.B 20.B

III. Reading Comprehension （本大题共15小题，每小题2分，共30分）

21.C 22.D 23.C 24.B 25.A 26.B 27.D 28.A 29.C 30.A 31.D 32.A 33.C 34.C 35.B

IV. Word Spelling （本大题共20小题，每两小题1分，共10分）

36. winner 37. wither 38. vertical 39. variable 40. unique

41. underground 42. truthfully 43.Tuesday 44. tradition 45. sympathy

46. surrender 47. sufficient 48. relative 49. resistance 50. purposeful

51. property 52. overlook 53. originate 54. musical 55. intention

[评分参考]

多写、少写或错写一个或一个以上的字母均为错

V. Word From （本大题共10小题，每小题1分，共10分）

56. has written 57. to finish 58. to be completed 59. bring

60. better 61. have made 62. taking 63. vote

64. consumption 65. catches

[评分参考]

语法错误或拼写错误均不给分。

VI. Translation from Chinese into English （本大题共5小题，每小题3分，共15分）

66. On the average， men are higher than women by several inches/several inches higher than women.

67. What you said has nothing to do/has no relevance with what we are discussing.

68. Education should enable every student to develop morally，intellectually and physically.

69. The book has made a great impact/had a great effect/influence on its readers.

70. The test was much more difficult than we had expected.这是关于 全国2019年4月高等教育自学考试中级财务会计题目 的答案的解答。208