电大英语1历届试题[五篇]

第一篇：电大英语1历届试题

试卷代号: 2205 中央广播电视大学2009-2010学年度 A.Apart from

B.In spite of

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

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

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

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

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

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

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

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

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

24．Kunming is————————the southwest of China． A．on B．in． C．to 25．She is very patient the children．She never shouts at them． A．in B．with C on 卷代号：2205 中央广播电视大学2008--2009学年度 20．These shopping bags are——．Do you like them? A．ours B．our C．my 21．Beijing is l200 kilometres——————Shanghai． A．of B．to C．from 22．I————————一a flat if l won the lottery．

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

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

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

的字母符号。

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

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

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

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

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

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

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

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

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

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

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

24．I’ve been in London——last Friday．

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

A．steals B．stole C．was stolen

41—45题：英译汉。将下列英文句子翻译成中文，并将答案写在答题纸上。(共计l5分·每题3分)41．He got on well with his sister． 他和他的姐／妹相处得很好。

42．He used to play basketball every Sunday． 他以前每个星期天都打篮球。

43．She would buy a large house if she won the lottery． 如果中了彩票，她会去买一个大房子。

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

45．One of the biggest sporting events in the world is the Oly。mpic Games． 世界上最大的体育赛事之一就是奥运会。

第二篇：历届电大考试英语作文汇总

一、利用所给提示写一篇短文，介绍你自己。作文题目：Talking About Myself Example My name is Holly.I’m thirty-seven years old.I’m from Beijing.I’m a math teacher in a primary school.My school is far away from my home, so I usually drive to work.There are three people in my family.They are my wife, my daughter and I.My wife is a doctor in a big hospital and my daughter is a ten-year-old pupil.In my spare time, I like reading book, watching TV, playing table tennis and so on.I used to go fishing in the weekends, but I don’t now because I have to attend class in the TV University.二、利用所给提示写一篇短文，描述你的家庭和它对你的影响 used to be a senior engineer would work in a factory is very serious about everything pay attention to the details take after have influence upon looks like 作文题目：Example My Family There are five persons in my family: My parents, my wife, my daughter and I.My father used to be a senior engineer.His responsibility was designing new machines.My mother would work in a factory.They are retired now.My father is very serious about everything in life and pays attention to the details.My mother is patient and hardworking.I take after my parents.They have influence upon me to make me a good teacher.My wife is a nurse and she is very busy everyday.My daughter is a pupil.She is pretty and lovely and looks like her mother.三、利用所给提示写一篇短文，你的家庭生活

Describing your daily routines in the morning, evening and so on.pick up my daughter(接女儿)do some grocery shopping.（做家务）be good at cooking（擅长做饭）current affairs（时事）作文题目：My Family LifeExample Like most ordinary Chinese families, my family life is busy and meaningful.My family members often get up at about six o’clock in the mornings.My wife deals with my little kid’s chores while I’m cooking the breakfast.I drive my daughter to her school then to my work.My wife takes subway to her hospital.Around 4:30 p.m., I pick up my daughter and do some grocery shopping.My wife is good at cooking.So when we arrive home, a delicious meal is waiting for us.During the eating, we chat the interesting things in the daytime and discuss the current affairs.We go to bed at 10 p.m.四、利用所给提示写一篇短文，说明你生活中的变化。

There have been many changes in my life（生活发生了许多变化）be better off（生活状况更好）preserved pickles（咸菜）

cramped and gloomy room to a big and bright flat（从狭窄阴暗的房间搬到大而明亮的单元房）

getting around(出行)作文题目：Changes in My Life Example There have been many changes in my life.With the development of the economy, my life is better off.For the clothing, I have spare money to buy sorts of pretty clothes.But in the past, there were fewer clothes in my wardrobe.For the food, I usually had traditional Chinese food for every meal, rice, noodles or streamed ban with one or two light dishes even preserved pickles.Nowadays, I can afford any delicious food, including western foods.For the housing, I have moved from a cramped and gloomy room to a big and bright flat.For the getting around, I rode an old bike on my way to work a year ago.At present, I drive my private car to travel.I believe my life will be better and better in the future.六、利用所给提示写一篇短文，说明你理想的工作 in great demand（很大需求）a good eye for detail（细致缜密）a sharp mind（思想敏锐）an excellent memory（记忆力强）

like taking responsibility（喜欢承担责任）be planning to（计划做„）open a lawyer firm(开律师事务所)_ 作文题目：My Ideal Job Example Everybody has his dream for his career in the future.He or she might want to be a teacher, a doctor, a scientist, and so on.My ideal job is to be a lawyer.Lawyers, especially those familiar with global laws and fluent in foreign languages, will be in great demand.I have a good eye for detail, a sharp mind, an excellent memory and like taking responsibility as well.So I think I would make a good lawyer.I am planning to open a lawyer firm by myself some day.But now I must study hard to get myself qualified for my future job.七、利用所给提示写一篇短文，描述你的家。Tower building(塔楼，高层建筑)block of flats（公寓楼）in the north of city(城北)square meters(平方米)had the window frames painted（让别人刷窗框）be satisfied with„（对„满意）need to„.neighbourhood(小区)cozy(温暖而舒适)_ 作文题目：My Home Example I am living in the 10th floor of a tower building with my wife and daughter.It is a newly-built block of flats with 22 stories altogether in the north of city.We have three bedrooms, one big living-room in addition to one kitchen and two bathrooms.The size is about 127 square meters.When we moved in three years ago, I painted the doors myself, but I had the window frames painted.We are satisfied with the decorations except the cupboards in the kitchen, so I need to build them again.The neighbourhood is nice too.I think my home is cozy and I like my home.benefit from(从中受益)In my spare time raising flowers(养花)cycling(骑车)maintain a mental and physical balance（保持身心健康）_中文：

八、利用所给提示写一篇短文，说明你的业余爱好以及它们的益处 作文题目：My Hobbies Example Hobbies are activities from which one can benefit a lot.In my spare time, I like painting, singing，raising flowers and cycling.My hobbies help me relax after periods of hard work.Moreover, I can make many friends who share the same hobbies with me.My hobbies make me maintain a mental and physical balance.As you can see, hobbies can be relaxing, challenging, interesting, enjoyable or educational.So everyone should have one or two hobbies, then the life is meaningful and amused.九、中文：利用所给提示写一篇短文，说明举办奥运会的好处。have a major effect on the economy;bring international prestige to the country;The host cities are permanently improved;be rewarding 作文题目：The Advantages of Hosting the Olympic Games Example There are many advantages of hosting the Olympic Games.First, it has a major effect on the economy.It can create many opportunities to develop the economy.Second, thousands of tourists come to the games and the host city will quicken its construction of infrastructure.In the end, it brings international prestige to the country.Third, it can arouse common people’s interest in English, so English-learning is prevailing.As a result, it is good for our fellow-citizens to improve their English.The host cities are permanently improved;So hosting the Olympic Games is rewarding.十、中文：利用所给提示写一篇短文，说明饮食和健康的关系并提出建议如何养成健康的饮食习惯

Eating habit is closely related to health keep fit first„..second„..third„„ overweight malnutrition.(营养不良)lose appetite（失去胃口）_ 作文题目：Health and Eating Habit Example Eating habit is closely related to health.In order to keep fit, we should pay more attention to our eating habits.My suggestions on good eating habit are as follows: First, don’t eat too much or too little for each meal.Eating too much will cause overweight and eating too little malnutrition.(营养不良)Second, don’t eat between meals.Sometimes we like eating biscuits and chips before the mealtime;as a result, we lose our appetite（胃口）for lunch or dinner.Third, eat more vegetables and fruits everyday.In my opinion, a good eating habit leads to a healthy life.十一、中文：利用所给提示写一篇短文，说明如何保持身体健康 it is necessary to keep a balanced diet had better it is important to do regular exercises it is essential to keep high mood renew our spirits and release our stress.be bound to keep healthy_ 作文题目：How to Keep Healthy Example Nowadays, more and more people know the importance of keeping healthy.Without good health, we can do nothing.For me, there are mainly three ways to keep healthy.First, it is necessary to keep a balanced diet, which is the basis of good health.we had better have more fruit and vegetables everyday.Secondly, it is important to do regular exercises, such as swimming, jogging and so on.Last but not least, it is essential to keep high mood.Relaxation and entertainment are ways to renew our spirits and release our stress.When we make healthy habits a part of our everyday life, we are bound to keep healthy.十二、利用所给提示写一篇短文，说明高中生活和大学生活的不同 is quite different from have to, must ask students to do many tasks be responsible for for example put on spend more time studying by themselves 作文题目：High School Life and College LifeExample High school life is quite different from college life.In high school, the students have to wear school uniform.Teachers always ask students to do many tasks in the classroom and supervise students’ behavior in detail.In college, students have to be responsible for themselves.They have more freedom in college than in high school.For example, they put on the casual clothes instead of uniform.Tutors give them lectures and assignments, and they must spend more time studying by themselves in the library.That means students must manage themselves very well.Although I often recall my high school life, I like college life more.十三、利用所给提示写一篇短文，描述你在电视大学的生活 be engaged in long distance education web-based courses join online discussion forums send our homework to the tutor solve the difficulties and puzzles in tutorial 作文题目：My TV University LifeExample Our TV University is mainly engaged in long distance education.The form of study is very convenient for the adult learners like me.I can learn my courses at anywhere in my spare time by computer.There are many web-based courses and sources on line.Moreover, I not only use email to send our homework to our tutors but also join online discussion forums.Meantime, the difficulties and puzzles can be solved in the tutorial once a week.The e-learning life is meaningful and demanding.I enjoy my TV university life.1.My Family There are seven people in my family.They're my grandfather, grandmother, father, mother, my two younger brothers and I.My father is a businessman.He's busy working everyday.My mother is a housewife.She cooks meals, washes clothes, and teaches us lessons everyday.One of my younger brothers is a junior high school student, and we go to the same school.My grandparents help my parents look after the youngest brother every day.We go to the movies every Sunday.How's your family? 2.Private Cars In recent years, with the improvement of life condition, more and more families have private cars.As the saying goes, “A coin has two sides.” On the one hand, the private cars provide convenience for our lives.People can drive the cars getting around the city easily.On the other hand, with the sharp increase of private cars, the air pollution becomes worse;the traffic jam is more serious, the road accidents more frequently occur.Moreover,it is hard to find a place to park the car and it is costly too.So, if possible, take a walkinstead of a drive.3.Health and Wealth which one is more important? Different people have different opinions about it.Some think that wealth means everything.with a lot of money, they can buy a big house, an expensive car, beautiful clothes and so on.On the other hand, some other people believe that health is more important than wealth.A healthy body is the foundation for a successful career and the base for getting wealth.For me, I think Health is much more important than wealth, it is unwise to spend one's health buying his wealth.4.My Favorite TV program The News Report has always been my favorite TV program.The News Report contains a large amount of information ranging from the international political situation to the latest football game.And the most important character is its fast pace.Because of this fast pace, news programs can contain much information in a short time.In my opinion, the News Report is more than a TV program.It is a way of communication.From this program, people can know and understand world affairs.I especially appreciate this benefit of watching the news.5.My Favorite Food I like many different kinds of foods, among them, egg is my favorite.Egg contains a lot of essential nutrients needed by the human body.Eggs are oval shaped spheres with a light brown color.Egg is the basic ingredient to many dishes, like omelet and French toast.You can easily get eggs at any supermarket, and they are sold for a very cheap price too.Besides the cheap price, egg contains lots of nutrients and is a very good source of energy.In conclusion, egg is my favorite food.6.The Job I Like I like to be a teacher.Three reasons have led me to choose this occupation.First, teaching is learning.To make my lectures more constructive and stimulating, I have to read more books, explore new knowledge and gain a better understanding of the world, which is the very thing I enjoy in my life.Second, teaching means freedom and independence.As a teacher, I’m free to use my own ideas and make my own decisions.Finally, I like teaching because it offers certain peace of mind.All in all, the reasons above make me like teaching best.7The Chinese New Year “New Year” is a time for good cheer.In China men and women, boys and girls, all look forward to a happy year.It is time for rest and refreshment.Business is suspended for a time.Young fellows lay aside their school work and give themselves up to merriment and joy.Each family has its members together for reunion.Friends call on one another.Public places are filled with all kinds of cheerful people.Children with lucky money in their new clothes have a delightful time playing games.The Chinese New Year lasts about a fortnight.It gives sufficient recreation to people.8Advantages and Disadvantages of the Mobile Phone Like everything else, mobile phones have both favorable and unfavorable aspects.First, it's useful.As a wireless mobile telephone, it's easy and handy to call wherever one goes and call the one however far away he is.Second, it's convenient.Whenever one meets trouble or something urgent, one can make a call immediately.However, the mobile phone also has many disadvantages.First, it's expensive to buy and costly to pay the bills.Second, it's also easy to lose and costly to get it repaired.Third, it's alleged the microwaves in it might do harm to people's health.I believe its advantages will far outweigh disadvantages soon.9.About Friendship Friendship is a kind of human relations.It is a human instinct to make friends.When in trouble, we need friends to offer us help, support and encouragement.With success achieed, we also need friends to share our joys.Friendship is one of the greatest pleasures thatwe can enjoy.It implies loyalty, cordiality, sympathy, affection, and readiness to help.In short, when we have established friendship, we ought to cherish and treasure it.Only thus,can we develop real friendship and keep the sacred lamp of friendship burning all our life.About Eglish Study I started to learn English when I was a middle school student.English has been one of my favourite subjects, and I have made a lot of progress in my English study.I have always made good use of all opportunities to practise English.For example, I like to sing English songs and listen to English short stories.And when I meet any foreigners, I like to speak to them in English.The more I prastice, the more interested I become in learning English.11.My Dream I have a dream from the first time I sit in a car—I want to drive.Driving is the most meaningful way to meet human being’s desire of “faster”.What’s more, driving a car can take me to any place I want whether it rains, snows, blows or not.A smooth ride in a good car is enjoyable.With rows of trees moving backward rapidly, music played, breeze blowing, my soul flies in the air.I love this feeling very much.12Living in a Big Family I live in a big family with 4 generations together.There are 5 people in my family.We share a 3-bedroom flat with each other.My grandparents have got retired and enjoy the love from the grandchild-me.My parents both work in a bank.I study in Fudan University and like the college life very much.Every weekday, we are busy with our own business.But on weekends, our whole family will gather together with Mum cooking delicious food.I love my family and enjoy living in a big family.13Why I Like Learning English Why I like learning English? Firstly, English is very useful.English is the most widely used language in the world.If we make a visit to foreign countries or do business with foreigners, we need communicate with them in English.Secondly, with China becoming stronger and stronger, we have more chances to go abroad.We can know the English-speaking countries much deeper if we know English.Both China and English-speaking countries have realized the importance of the culture exchanging.Above all, English is useful and important, we must master English.The Experience I will not Forget I used to be absent-minded.The first time I went to a concert with my girlfriend, I left the tickets at home.So I had to go back for the tickets.On the way back to the theatre, there was a traffic jam.And we were one hour late for the concert.You can imagine how disappointed my girlfriend was and how sorry I felt.But since then I have never been absent-minded again.So my girlfriend said an event which seemed bad might turn out to be good..My Family Life Like most ordinary Chinese families, my family life is busy and meaningful.My family members often get up at about 6:30am.I drive my daughter to her school, then I go to work.My wife takes subway to her company.Around 4:30p.m., I pick up my daughter and do some grocery shopping.My wife is good at cooking.So when we arrive home, a delicious meal is waiting for us.During the eating, we chat about the interesting things in the daytime.After the supper, we watch TV program a while and go to bed at 10 p.m.16 The Advantages of Hosting the Olympic Games There are many advantages of hosting the Olympic Games.First, it has a major effect on the economy.It will create many opportunities to develop the economy.Second, thousands of tourists come to the games and the host city will quicken its construction of infrastructure.Third, it can arouse common people's interest in English.As a result, it is good for our fellow-citizens to improve their English.We will hold 29th Olympic Games in Beijing.The great changes have been amazing in the city.therefore, I think hosting the Olympic Games is rewarding.High School Life and College Life High school life is quite different from college life.In high school, students have to wear school uniform.Teachers always ask students to do many tasks in the classroom.In a college, students have to be responsible for themselves.They have more freedom than those in high school.For example, they put on the casual clothes instead of uniform.Tutors give them lectures and assignments, and they must spend more time studying by themselves in the library.That means students must manage themselves very well.Although I often recall my high school life, I like college life more.18Dear all, I lost a book in the classroom yesterday evening.The book is This Is English(4).I forgot to take it with me after class.But when I returned to look for it this morning, I could not find it.Since this is a course book, it is very important to me.If anyone happened to pick it up, please call me at 8876546, or send an email to abc@tom.com, so that I can get it back as soon as possible.Thank you very much.Su Jian 19 Dear John, I am going to visit Chaozhou next week.Chaozhou is a beautiful historic city.I have been there several times.But I have not visited its famous Kaiyuan Temple, the largest temple in Chaoshan region and its Boat Bridge, which is over one thousand years old.Both the Kaiyuan Temple and the Boat Bridge were re-decorated last year.My friends and I will set off early in the morning and come back late in the afternoon, I hope you can join us.Best wishes, Tom 20 Dear Alan，I am pleased to learn that you will visit our city next month.As a host, I have made the arrangement for your visit as follows.Day 1: We will tour the old city center with its famous local architecture by sightseeing bus.Day 2: We will go to the National Forest Park on an island off the city coast.Day 3: We will attend a traditional festival in a local village, celebrating the beginning of the fishing season.Do let me know what you think of this arrangement.Yours sincerely, Chen Haomin

第三篇：电大变化中英语历届试题写作题归类(含答案)

2007年1月

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

2007年7月

41．同2008.07 / 2009.01.42题

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

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

British English Centre

Theatre Labour Programme Metre Litre

Tyre Aeroplane Analogue

American English center

theater labor program meter liter tire airplane encyclopedia analog Encyclopedia

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

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

2009年1月

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

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

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

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

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

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

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

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

42.同2010.01.42题

2011年7月

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

第四篇：电大英语Ⅱ2012年试题

试卷代号：1161 第一部分交际用语（共计10分，每小题2分）

1-5小题：阅读下面的小对话，从A、B、C三个选项中选出一个能填入空白处的最佳选项，并 在答题纸上写出所选的字母符号。

1.Must we hand in our homework now?--------A.Yes, you mustn't B.Yes, you mustn't C.No, you needn't 4.Oh, sorry to bother you.---------A.That's okay B.No, you can't C.That's good 第二部分词汇与结构（20分，每小题2分）

6-15小题：阅读下面的句子，从A.BC三个选项中选出一个能填入空白处的最佳选项，并在答题纸上写出所选的字母符号。

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

36.Directions: For this part, you are allowed thirty minutes to write a Passage on the topic My Hobbies.You should write at least 80 words and could base your writing by using the hints given below.利用所给提示写一篇短文，说明你的业余爱好以及它们的益处。

试卷代号：11 61 中央广播电视大学2010-2011学第一学期“开放本科”期末考试

英语Ⅱ(1)试题答案及评分标准

第一部分交际用语（共计10分，每小题2分）

1．A 2．C 3．C 4．B 5．A 第二部分词汇与结构（共计20分，每小题2分）

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

16.C 17.A 18.C 19.B 20.B 21．B 22.A 23.C 24.A 25.C 第四部分 阅读理解（共计30分，每小题3分）

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

第五篇：南京电大基础会计历届试题汇总

基础会计试题

2013年1月

一、单项选择{在下列各题的备选答案中选择一个正确的，并将其序号字母填入题后的括号里。每题2分，计20分} 1.复式记账法是对每一笔经济业务，都以相等的金额在()中进行登记。D A.一个账户 B.两个账户C.一个或两个账户 D.两个或两个以上的账户 2.所有者权益类账户的期未余额是根据()计算。C A.借方期未余额=借方期初余额+借方本期发生额一贷方本期发生额 B.借方期末余额=借方期初余额+贷方本期发生额一借方本期发生额 C.贷方期末余额=贷方期初余额十贷方本期发生额一借方本期发生额 D.贷方期末余额=贷方期初余额+借方本期发生额一贷方本期发生额 3.下列引起资产内部此增彼减的交易、事项是()。B A.用现金支付办公费B.收回除销款存入银行c.除购材料 D.以银行存款支付欠供应商货款 4.按经济内容分类，“制造费用”账户属于()账户。A A.成本类B.共同类C.损益类D.资产类

5.为了反映企业库存材料的增减变化及其结存情况，应设置()账户。B A.“在途物资” B.“原材料”C.“存货” D.“库存材料” 6.企业用现金支付某职工报销的市内交通费78元，会计人员编制的付款凭证为借记管理费用87元，贷记现金87元，并登记人账。对当年发生的该项记账错误应采用的更正方法是()。B A划线更正法B.红字更正法c.重编正确的付款凭证 D.补充更正法 7.计提资产减值准备，体现了会计信息质量要求中的()。C A.可靠性B.相关性C.谨慎性D.重要性 8.资产负债表结构设置的依据是()。C A.资产=负债+所有者权益十(收入一费用〉B.资产+费用=负债+所有者权益+收入 C.资产z负债十所有者权益D.资产一负债=所有者权益

9.利润表中的“净利润”是根据企业的()扣除所得税费用后的净额。C A.营业利润B.主营业务利C.利润总额B本年利润

10.目前，我国会计核算中收付实现制的应用范围是()。D A.所有单位会计B.所有企业会计C.所宿行政事业单位会计D.行政单位和事业单位中除经营业务以外的业务

二、多项选择{在下列各题的备选答案中选择2至5个正确的，并将其序号字母填入题后的括号里。多选、少选、错 11.会计方法应包括〈ABCDE A.会计核算方法B.会计分析方法C.会计预测方法D.会计决策方法E.会计考评方法 12.借贷记账法中的“借”字表示(A.资产的增加C.收人的转销E.所有者权益增加ABCD 13.账户的结构一般应包括(A.账户名称C.凭证编号E.余额ABCDE 14.以下各项应在“营业税金及附加”账户核算的有(BCDE A.增值税B.消费税C.营业税D.教育费附加E.城市维护建设税 15.资产负债表中货币资金项目编制的依据有()。ABC A.库存现金B.银行存款C.其他货币资金D.交易性金融资产E.应收票据

三、筒答题(第16题7分，第17题8分，计15分)16.什么是会计的职能? 会计的基本职能有哪些? 各自有什么特点? 17.什么是永续盘存制和实地盘存制? 其适用范围是什么?

四、根据下到经济业务编制会计分录。{每题3分，计30分} 18.收到投资人投入的现金4000元，银行存款50000元，新设备800000元。19.除购材料一批，价值30000元，材料己验收入库。20.本月材料仓库发出材料如下z生产甲产品领用材料40000元，车间一般消耗领用材料6000元，企业行政管理部门领用2000元，专设销售门市部一般消耗领用材料2000元。21.公司计提固定资产折旧z生产车间使用的固定资产折旧费3000元，企业行政管理部门使用的固定资并折旧费4 200元。22.结转已完工甲产品的全部生产成本74220元。23.以现金支付违约罚款500元。24.收到某工厂偿还货款131000元。25.计算本月应缴纳城市维护建设税800元，教育费附加200元。26.从银行取得短期借款100000元，存入银行存款账户。27.在财产清查中发现账外设备一台，估计原值20000元，现值12000元。

五、计算分析题{第28题12分，第29题13分，共25分} 28【资料】甲公司2011有关资料如下z 甲公司2011有关会计科目的累计发生额 会计科目

主营业务收入、主营业务成本、营业税金及附加、销售费用、l 其他业务收入、其他业务成本、管理费用、财务费用、投资收益、营业外收入、营业外支出、所得税费用；1-12月累计发生额〈元)1750000、910000、133000、140000、77 000、66 500、98000、-3500、200 000、25 200、52500、219 681 E要求】计算该公司的营业利润、利润总额和净利润(写出计算过程〉 营业利润=、利润总额=、净利润= 29.某企业2011年10月31日库存现金期末余额为2000元.11月发生下列有关库存现金的经济业务z(I)l日，从银行提取现金3 500元备用。(2)2 日，李明预借差旅费3000元，以现金支付。(3)3 日，以现金支付业务招待费285元。(4)8 日，李明报销差旅费，退回多借现金100元。要求z根据上述资料登记库存现金日记账。库存现金日记账{三栏式}

试题答案及评分标准

三、简答题{第16题7分，第17题8分，计15分} 16.答:会计的职能是指会计所具有的功能。(1分)其基本职能是反映和控制。(1分〉(1)会计反映职能具有以下特点z①会计提供的信息主要是通过货币形式来反映的。(1分)②会计提供的信息具有客观性和可验证性。(1分)③会计的反映具有连续性和综合性。(1分〉(2)会计的控制职能具有以下特点z ①会计控制具有强制性和严肃性。(1分〉②会计控制具有适时性、连续性和全面性。(1分)17.答:永续盘存制又称账面盘存制，是根据账簿记录，计算期末存货账面结存数量的一种存货核 算方法。采用这种方法，对存货的增加和减少，平时都要在账簿中连续加以记录，并随时结出 账面结存数。(3分)在实际工作中，除少数特殊情况外，一般都应采用永续盘存制。(1分)实地盘存制，又称“定期盘存制”。采用这种方法，平时根据会计凭证在有关账簿中只登记

存货的增加数，不登记减少数，月末通过实地盘点，将盘点的实存数作为账面结存数，然后倒挤

推算出本期发出数，将其计人账簿。(3分〉实地盘存制一般只适用于一些价值低、品种杂、进出频繁的材料物资。

四、编制会计分录{每题3分，计30分} 18.借z库存现金 4000 银行存款 50000 固定资产 800000 贷z实收资本 854000 19.借z原材料 30000 贷z应付账款 30000 20.借z生产成本 甲产品 40000 制造费用 6000 管理费用 2000 销售费用 2000 贷z原材料 50000 21.借z制造费用 3000 管理费用 4200 贷z累计折旧 7 200 22.借z库存商品 74220 贷:生产成本 74 220 23.借z 营业外支出 500 贷z库存现金 500 24.借z银行存款 131 000 贷z应收账款 131 000 25.借z 营业税金及附加 1000 贷:应交税费 800 其他应交款 200 26.借z银行存款 100000 贷:短期借款 100 000 27.借: 固定资产 20000 贷:累计折旧 8000 以前损益调整 12000

五、计算分析题{第28题12分，第29题13分，共25分} 28.答z营业利润=主营业务收入一主营业务成本一营业税金及附加+其他业务收人一其他业务

成本一销售费用一管理费用一财务费用+投资收益=1750000-910000-133000+77000-66500-140000-98000+3500+ 200000=683000利润总额=营业利润+营业外收入一营业外支出=683000+25200-52500=655700 净利润=利润总额一所得税费用=655700一219681=436019

基础会计试题 2012年7月

一、单项选择{在下列各题的备选答案中选择一个正确的，并将其序A 1.根据现有的发现，我国会计一职最早出现在()。A.西周时期B.唐朝C.宋朝D.明朝 2.会计的反映职能不包括()。A.连续性B.主观性C.系统性D.全面性B 3.在借贷记账法下，下列各项中说法正确的是()。A A.资产类账户借方登记增加额 B.资产类账户借方登记减少额 c.负债类账户借方登记增加额 D.所有者权益类账户借方登记增加额 4.正确的会计等式是()。A A.资产=负债+所有者权益C.资产+负债=所有者权益B.资产=负债-所有D.资产+所有者权益 5.下列账户中与负债账户结构相同的是(A.资产c.费用B.收入D.所有者权益D 6.简单会计分录的特征是()。A.一借多贷c.一借一贷B.一贷多借D.多借多贷C 7.采购员报销950元差旅费，出纳员又补付其现金150元并结清其暂借款，这项业务应编制()。D A.收款凭证和转账凭证B.收款凭证和付款凭证C.两张付款凭证表 D.付款凭证和转账凭证 8.下列人员工资中，通过“管理费用”科目核算的是()。C A.生产车间工人工资B.车间管理人员工资C.企业管理人员工资 D.销售部门职工工资 9.下列明细账中，可以采用数量金额式账页的是()。A A.库存商品明细分类账 B.应付账款明细分类账c.管理费用明细分类账 D.待摊费用明细分类账 10.下列报表中，其结构有账户式和报告式的是()。B A.利润表B.资产负债表C.所有者权益变动表D.现金流量表

二、多项选择

11.收入的取得可能会影响下列哪些会计要素(A.资产B.负债C.费用D.所有者权益E.利润ABDE 12.下列各项中，属于期间费用的有(CDE A.主营业务成本C.管理费用E财务费用B.其他业务成本D.销售费

13.下列经济业务中，会引起会计等式左右两方同时发生增减变化的有(ABE A.投资者投入货币资本B.以存款归还借款C.收到应收款存入银行D.从银行提取现金E购进材料款未付 14.下列各项中属于会计核算基本前提的有()。ABCD A.会计主体B.持续经营c.货币计量 D.会计分期E.权责发生制 15.对账包括(CDE A.会计与出纳核对B.企业与银行核对C.账簿与凭证核对D.账簿与账簿核对E.账簿与实物核对

三、简答题{第16题7分，第17题8分，计15分} 16.什么是会计科目? 什么是账户? 二者有什么联系与区别? 17.什么是财务报表? 其基本内容有哪些?

四、根据下列经济业务编制会计分录。(每题3分，计30分)18.购入材料一批，价值50000元，材料尚未到达，货款以银行存款支付。19.以银行存款20000元偿付除购材料款。20.销售甲产品，销货款100000元尚未收到。21.以银行存款支付短期借款利息6500元22.以现金支付业务招待费285元。23.投资人投入材料一批，价值10000元，材料已验收入库。24.以现金支付甲产品的包装费200元，销售部门的办公费300元。25.以银行存款预付明年杂志订阅费2000元。26.将本年亏损30000元转入本年利润分配账户(要求写出利润分配账户明细账户)。27.以银行存款交纳企业所得税15000元。

五、计算与分析(第28题12分，第2 9题13分，共25分)28.某公司2011年10月末账项调整前后的资料如下: 账户名称调整前余额调整后余额应付利息 2 100 2400其他应收款 2 000 1800累计折旧 3 4 000 39000 要求:根据上述资料，编制企业较为合理的调整分录。29.某企业部分账户记录如下表z 账户名称 期初余额 本期借方发生额 本期贷方发生额 期末余额银行存款 472000 230000 390000盈余公积 180000 50000 190000固定资产 650000 65000 685000应付账款 47000 12000 21 000原材料 24000 15000 54000 长期借款 800000 O 83000 要求:(1)根据上述资料计算出每个账户的未知数额并填人表中。(2)按账户发生额试算平衡法进行试算平衡

基础会计试题答案及评分标准2012年7月

三、简答题{第16题7分，第17题8分，计15分)16.答:会计科目就是对会计要素的具体内容进行分类核算的项目。(l分)账户是根据会计科目在账簿中开设的记账单元。(1分)二者的相同点是它们所反映的会计对象的具体内容是相同的。(l分)二者的区别是:(1)会计科目仅仅是指账户的名称，而账户除了有名称(会计科目)外，它还具有一定的格式、结构，具体表现为若干账页，是用来记录经济业务的载体;(2分)(2)会计科目是会计核算前，事先确定的对经济业务分类核算的项目，账户是经济业务发生之后，进行分类、连续登记的一种手段。(2分)17.答:财务报表是对企业财务状况、经营成果和现金流量的结构性表述。(2分)财务报表的主要内容由表头、表身和表外说明三部分组成。(2分)表头内容包括报表名称、报表编制单位名称、时间(或会计期间)、报表编号和计量单位五部分。(2分)表身是报表最重要的部分，它由一系列相互联系的经济指标组成。(l分)表外说明是对表身未反映的事项进行补充或对表身未能详细反映的内容作必要的解释。

四、根据经济业务编制会计分录{每题3分，计30分} 18.借z在途物资50000 贷z银行存款 50000 19.借z应付账款20000 贷z银行存款 20 000 20.借z应收账款100000 贷z 主营业务收人 100000 21.借z 财务费用6500 贷z银行存款 6 500 22.借z管理费用285 贷z库存现金 2 85 23.借z原材料10000 贷z实l投资本 10 000 24.借z销售费用500 贷z库存现金 500 25.借z其他应收款2000 贷z银行存款 2 000 26.借z利润分配-一未分配利润30000 贷z本年利润 30 000 27.借z应交税费15000 贷z银行存款 15 000

五、计算与分析{第28题12分，第29题13分，共25分} 28.答z ①借z财务费用 300 贷z应付利息 300(4分)②借z管理费用(制造费用)200 贷z其他应收款 200(4分)③借z管理费用(制造费用)5000 贷z累计折旧 5000(4分)

基础会计试题

2012年1月

一、单项选择{在下列各题的备选答案中选择一个正确的，并将其序号字母填入答题纸上。每 1.我国最新的企业会计准则实施于()。A A.2007年B.2006年C.2008年D.2009年 2.下列各项中属于流动资产的有(A A.应收账款B.运输设备c.专利权D.预收账款 3.账户是根据()在账簿中开设的记账单元。C A.资金运动B.会计对象c.会计科目D.财务状况

4.复式记账法是对每)笔经济业务，都以相等的金额在()中进行登记。D A一个账户B.两个账户c.一个或两个账户 D.两个或两个以上的账户 5.账户中各项金额的关系可以用()表示。A A.期末余额=期初余额十本期增加发生额一本期减少发生额 B.期末余额一本期减少发生额=期初余额+本期增加发生额

C期末余额=本期增加发生额一本期减少发生额D.本期增加发生额=本期减少发生额 6.在下列账户 中，期末需直接结转到“本年利润”账户的是()。B A.生产成本 B.管理费用c.制造费用D.应交税费 7.下列项目中属于营业外收入的是()。C A.销售产品的收入B.销售材料的收入c.固定资产出售净收益 D.出租固定资产收入 8.将现金存入银行这笔业务，按规定应编制()。B A.现金收款凭证 B.现金付款凭证c.转账凭证 a银行存款收款凭证 9.下列各项中应建立备查簿登记的是()。B A.融资租人固定资产B.经营性租入固定资产c.资本公积 D.固定资产明细账 10.我国企业会计准则的制定机构是()。C A.全国人民代表大会B.国务院c.财政部 D.企业主管部门

二、多项选择{在下列各题的备选答案中选择二至五个正确的，并将其序号字母填入答题纸上。11.会计计量的属性有()。ABCDE A.历史成本B.重置成本c.可变现净值D.现值E.公允价值 12.下列项目中，应计入“收入”要素的有(ABC A.销售产品的收入B.销售材料的收入c.提供劳务的收入D.取得的违约金收入E.出售固定资产的收入 13.借贷记账法下的试算平衡公式有(CD A.借方科目金额=贷方科目金额B.借方期末余额=借方期初余额十本期借方发生额一本期贷方发生额c.全部账户借方发生额合计=全部账户贷方发生额合计D.全部账户借方余额合计=全部账户贷方余额合计E.总账期末余额=所属明细账期末余额的合计数

14.下列各项中属于会计核算基本前提的有()。ABCD A.会计主体B.持续经营c.货币计量D.会计分期E.权责发生制 15.利润表中的“营业收入”应根据()之和来填列。AB A.主营业务收入B.其他业务收入c.投资收益D.营业外收入E.利息收入

三、简答题{第16题7分，第17题8分，共15分)16.总分类账与明细分类账的联系与区别是什么? 17.财务报表的信息质量要求有哪些?

四、根据下列经济业务编制会计分录。(每题3分，共30分} 18.向银行借人短期借款150000元，存入银行存款户。19.从银行存款户提取现金1000元。

20.经理张利出差预借差旅费5000元，以现金支付。

21.购进原材料一批己入库，价款25000元，以银行存款支付20000元，其余暂欠。22.以银行存款购人新汽车一辆，价款共180000元。23.用银行存款偿还应付供货单位材料款32 000元。24.收到客户前欠货款120000元，存入银行。25.以银行存款200000元归还到期的短期借款。

26.投资者追加投入资本80000元，款项收到存入银行。

27.经理张利出差归来，报销差旅费4800元，交回现金200元。

基础会计试题答案及评分标准2012年1

三、简答题{第16题7分，第17题8分，计15分)16.答: 总分类账与明细分类账是既有内在联系、又有区别的两类账户。二者之间的联系主要表现在:①所反映的经济业务的内容相同;②登记账簿的原始依据相同。二者之间的区别主要表现在:①反映经济内容的详细程度不同;①作用不同。总分类账提供的经济指标，是明细分类账资料的综合，对所属明细分类账起着统驭和控制作用;明细分类账是对有关总账的补充，起着辅助和补充说明作用。

17.答: 我国财政部颁布的《企业会汁准则一一基本准则》对财务报表所反映的会计信息质量提出了八项要求:(1)客观性要求。是指会计核算应当以实际发生的经济业务为依据，如实反映企业的财务状况、经营成果和现金流量。(2)相关性要求。是指企业提供约会计信息应当与财务会计报告使用者的经济决策需要相关，有助于财务会计报告使用者对企业过去。现在或者未来的情况作出评价或者预测。

(3)明晰性要求。明晰性要求实质上是要实现财务报表的可理解性，即企业编制的财务会计报告要清晰明了，便于理解和利用。

(4)可比性要求。是指企业的会计核算按照规定的会计处理方法进行，会计指标应当口径一致，相互可比。可比性要求包括纵向可比和横向可比两方面要求。

(5)实质重于形式要求。是指企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。(6)重要性要求。是指企业在会计核算过程中对交易或事项应当区别其重要程度，采用不同的报告方式。具体来说，对于那些对企业的经济活动或会计信息的使用者相对重要的会计事项，应单独报告，分项反映，力求准确，并在会计报告中重点说明;而对于那些次要的会计事项，在不影响会计信息真实可靠的情况下，则可适当简化会计核算和报告手续，合并反映。(7)谨慎性要求。是指会计人员在对某些经济业务或会计事项存在不同的会计处理方法 和程序可供选择时，在不影响合理选择的前提下，以尽可能选择不虚增利润和夸大所有者权益 的会计处理方法和程序进行会计处理，要求合理核算和报告可能发生的损失和费用。(8)及时性要求。是指企业的会计核算应当及时进行，不得提前或延后，以保证会计信息的及时利用。

四、编制会计分录{每题3分，计30分)根据经济业务编制会计分录如下: 18.借: 银行存款150000 贷z短期借款 15 0 000 19.借z库存现金1000 贷:银行存款 1 000 20.借: 其他应收款5000 贷:库存现金 5 000 21.借: 原材料25000 贷:银行存款 20 000 应付账款 5 000 18 22.借: 固定资产 180 000 贷:银行存款 180 000 23.借z应付账款 32000 贷:银行存款 32000 24.借:银行存款 120 000 贷z应收账款 120 000 25.借=短期借款 200 000 贷:银行存款 200000 26.借z 银行存款 80000 贷z实收资本 80000 27.借z 库存现金 200 管理费用 4800 贷z其他应收款 5 000

基础会计试题2011年7月

一、单项选择(在下列各题的备选答案中选择一个正确的，并将其序号字母填入答题纸上。每题2分，共20分)1.根据现有的发现，我国会计一职最早出现在()。A A.西周时期B.唐朝c.宋朝 D.明朝

2.下列各项中属于所有者权益的是()。D A.房屋c.短期借款B.银行存款D.未分配利润 3.正确的会计等式是()。A A.资产=负债+所有者权益B.资产=负债一所有者权益c.资产+负债=所有者权益D.资产+所有者权益=负债 4.在下列账户中与负债账户结构相同的是()账户。D A.资产B.收入c.费用 D.所有者权益 5.复式记账法的基本理论依据是()。A A.资产=负债十所有者权益B.收入一费用=利润c.期初余额+本期增加数一本期减少数=期末余额 D.借方发生额=贷方发生额

6.某企业购进材料一批，买价15000元，运输费600元，入库前整理挑选费400元。该批材料的采购成本是()。A.15400元c.16000元B.15600元D.15000元C 7.下列属于制造企业其他业务收入的是()。D A.利息收入B.投资收益c.固定资产出售净收益 D.出售材料收入 8.会计凭证分为原始凭证和记账凭证，其分类标准是()。C A.按其填制的方法不同B.按其反映的经济内容不同c.按其填制的程序和用途不同D.按其取得的来源不同 9.下列账簿中可以采用卡片账的是()。D A.现金日记账c.固定资产总账9 B.原材料总账D.固定资产明细账 10.下列各项中，属于会计法律的是()。C A.«企业会计制度》B.«企业会计准则一一基本准则》c.«中华人民共和国会计法》D.«总会计师条例》

二、多项选择(在下列各题的备选答案中选择二至五个正确的，并将其序号字母填入答题纸上。多选、少选、错选均不得分。每题2分，共10分)11.会计方法应包括(ABCDE A.会计核算方法B.会计分析方法D.会计决策方法c.会计预测方法E.会计考评方法 12.资产的确认条件有(AC A.与该资源有关的经济利益很可能流入企业B.与该资源有关的经济利益可能流入企业 c.该资源的成本或者价值能够可靠地计量D.该资源的成本或者价值能够计量 E.与该资源有关的经济利益基本确定流入企业 13.下列项目中，属于会计科目的有〈ACE A.固定资产 B.运输设备c.原材料 D.存货E.累计折旧

14.关于“本年利润”账户，下列说法正确的是ABCDE A.借方登记期末转入的各项费用B.贷方登记期末转入的各项收入

c.贷方余额为本年实现的利润额D.借方余额为本年发生的亏损额E.年终结算后元余额 15.财务报表按其编报时间不同，可分为(CD A.动态报表 B.静态报表c.报表 D.中期报表E.月度报表

三、简答题(第16题7分，第17题8分，共15分)16.什么是会计凭证? 其有何作用? 有哪些种类? 17.什么是权责发生制和收付实现制? 两者的 区别何在? 其各自的适用范围是什么?

四、根据下列经济业务编制会计分录。(每题3分，共30分)18.收到投资人投入的现金5000元，银行存款500000元，新设备800000元。19.从银行借款200000元，期限3年，已存入银行。

20.购入材料一批，价值50000元，材料已验收入库，货款以银行存款支付。21.除购材料一批，价值20000元，材料验收入库。22.从银行存款中提取现金1000元备用。

23.经理王平出差，预借差旅费5000元，付现金。

24.本月材料仓库发出材料如下: 生产甲产品领用材料40000元，车间一般消耗领用材料 5000元，企业行政管理部门领用2000元。25.以银行存款20000元偿付除购材料款。26.销售甲产品，销货款100000元尚未收到。27.用银行存款35000元，购置新设备一台。

五、计算与分析(第28题12分，第29题13分，共25分)28.下面是某公司20铃 祷年8月份期末账项调整前和调整后利润表有关项目的数据;

(1)该公司“应收账款”所属明细账户“A公司”12月31日有贷方余额1000元，其他明细

账户的余额都在借方;该公司“预收账款”所属明细账户“甲公司”12 月31日有借方余额2 000 元，其他明细账户的余额均在贷方。请分别计算“应收账款”和“预收账款”总账账户的余额。(2)该公司“累计折旧”总账账户贷方余额为150000元，“固定资产减值准备”总账账户余 额为10 000元，计算“固定资产”总账账户的余额。

(3)该公司本年实现的可分配利润180000元，年初未分配利润10000元，该年已分配利 润是多少?

试题答案及评分标准

三、简答题(第16题7分，第17题8分，共15分)16.答: 会计凭证是记录经济业务、明确经济责任的书面证明，也是登记账簿的依据。正确地填制、合法地取得和严格地审核会计凭证，是会计循环的初始环节，也是会计核算的基本方法，对于完成会计工作具有十分重要的意义，其主要作用体现在以下三个方面:(1)及时、正确地反映经济业务完成情况以2)明确经济责任，强化单位内部控制;(3)加强经济监督，控制经济运行。会计凭证是多种多样的，按照填制程序和用途不同，可以分为原始凭证和记账凭证。17.答: 权责发生制又称为应收应付制或应计制，是指以是否取得收到现金的权利或发生支付现金的责任即权责的发生为标志来确认本期收入和费用以及债权和债务。权责发生制基础要求，凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为当期的收入和费用，计入利润表;凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用o收付实现制又称为现收现付制或现金制，是与权责发生制相对应的一种会计基础，它是以实际收到或支付现金的时间来确认会计期间的收入、费用。收付实现制基础要求，凡是当期收到和支付的现金，都作为当期的收入和费用，计入利润表;凡是当期没有实际收到和付出现金，都不记录本期收入和费用。权责发生制与收付实现制的区别在于对收入、费用入账时间的确认不一样。我国20 06年颁布的《企业会计准则一一基本准则》规定，企业应当以权责发生制为基础进行会计确认、计量和报告，行政单位会计采用收付实现制，事业单位会计除经营业务可以采用权责发生制外，其他大部分业务采用收付实现制。

四、根据经济业务编制会计分录(每题3分，共30分)18.借: 库存现金5000 银行存款 500 000 固定资产 800000 贷:实收资本 1 305 000 19.借: 银行存款200000 贷:长期借款 20 0 000 20.借: 原材料50000 贷:银行存款 50000 21.借: 原材料 20 000 贷:应付账款 20000 22.借: 库存现金 1 000 贷:银行存款 1 000 23.借: 其他应收款 5 000 贷:库存现金 5000 24.借: 生产成本 40 000 制造费用 5 000 管理费用 2000 贷:原材料 47000 25.借: 应付账款 20 000 贷:银行存款 20000 26.借: 应收账款 100000 贷:主营业务收入 100000 27.借: 固定资产 35 000 贷:银行存款 35 000

五、计算与分析(第1题12分，第2题13分，共25分)28.答:(1)借: 营业税金及附加600 贷:应交税费 600(4分〉(2)借: 管理费用1000 贷:累计折旧 1 000(4分)(3)借: 其他应收款〈应收利息)100 贷:财务费用 100(4分〉

29.答:(1)“应收账款”总账余额=13000-2000-1000=10 000(4分〉 “预收账款”总账余额=18600-1000-2000=15 600(4分)(2)“固定资产”总账余额=647800十150000十10000=807800(3分)(3)已分配利润=年初未分配利润+本年实现的可分配利润一年末未分配利润=10000+180000-139800=50200(2分)