2016电大《开放英语2》必备小抄(各大题分开汇集).

第一篇：2016电大《开放英语2》必备小抄(各大题分开汇集).

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

5、Flat 3．

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

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

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

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

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

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

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

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

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

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

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

第二篇：2016电大《中级财务会计》必备小抄(各大题分开汇集).

1．按照我国现金管理制度的有关规定，下列支出不应使用现金支付的是()B．支付商品价款5 000元

2.2013年12月30日“坏账准备”账户有借方余额10000元，年末应收账款余额800万元。如果按5‰提取坏账准备，则“坏账准备”账户的年末余额应为()。D．贷方余额40 000元

3.2012年1月2日购入一项无形资产并马上投入使用，初始人账价值为300万元。该项无形资产预计使用10年，采用直线法摊销。2012年12月31日其预计可收回金额为252万元。公司对无形资产摊销每半年核算一次；每年末计提无形资产减值准备，计提减值准备后该项无形资产预计使用年限、摊销方法不变。则2013年．6月30日该项无形资产的账面价值应为()B．238万元

3．期末可供出售金融资产公允价值高于账面价值的差额，应计人()B．资本公积

4．期末存货采用成本与可变现净值孰低计量，未签订销售合同而持有的存货，其可变现净值的计算基础是()商品的一般销售价格

5．将一张已持有3个月、面值1 800 000元、票面利率6%、期限6个月的商业承兑汇票向银行申请贴现，贴现率9%。该汇票到期时，付款企业无力支付，此时贴现企业应支付给贴现银行的款额是()D．1 854 000元

6．企业自行研究开发一项新产品专利技术，开发过程中领用材料50000元，符合资本化条件。则领用该材料应借记的账户是()C．“研发支出” 7．在我国，下列各项中属于投资性房地产的是()D．出租的土地使用权

8．认购C公司普通股10万股计划长期持有，每股面值1元，实际买价每股15元，其中包含每股已宣告发放但尚未收取的现金股利0.3元；另外支付相关费用6 000元。该批股票的初始投资成本为()B．1 476 000元

9．企业按应收账款期末余额的io%计提坏账准备。2013年末应收账款余额为400 000元，调整前“坏账准备”账户有贷方余额2 000元。据此2013年末公司应补提坏账准备()。A．38 000元 10．下列原因导致的库存原材料盘亏损失，应计入管理费用的是()C．储存过程中发生的合理损耗

1．资产负债表日，可供出售金融资产公允价值产生正常波动。若发生减少额，会计上应借记()。B．资本公积

4．企业认购普通股1 000股作为可供出售金融资产核算和管理，每股面值10元，实际买价11 000元，其中包括已宣告分派但尚未支付的现金股利500元。另外支付佣金100元。该批股票的人账价值应为()B．10 600元

5．以一项设备对外进行长期股权投资，设备原价15万元，已提折旧4万元；评估确认价值14万元。按规定，投资转出该设备还应视同销售按4%计算缴纳销项增值税。若该项交易具有商业实质，则长期股权投资的初始成本应为()145 600元 7．工业企业出售专利的净收入，会计上应确认为()A．营业外收入

8．存货期末计价采用成本与可变现净值孰低法，所体现的会计信息质量要求是()。C．谨慎性 9．购进存货在运输途中发生的合理损耗，正确的会计处理方法是()A．计入存货采购成本

4．企业认购普通股1 000股作为可供出售金融资产核算和管理，每股面值10元，实际支付买价共计12 000元，其中包括已宣告分派但尚未支付的现金股利600元。另外支付佣金100元。该批股票的人账价值为()C．11 500元

5．长期股权投资采用权益法核算，年末根据被投资企业实现的净利润确认投资收益时，会计上应借记的账户是()C．“长期股权投资” 6．固定资产如果本期多计折旧，结果是一定使()A．期末固定资产净值减少 7．甲公司将A材料加工成既定产品出售。2009年12月31日，A材料成本为340万元，市场价格为280万元，预计销售发生的相关税费为10万元；用A材料生产的产成品的可变现净值高于其成本。则2009年末A材料的账面价值应为()A．340万元

8．对采用公允价值模式进行后续计量的投资性房地产，下列会计处理方法中正确的是()D．不计提折旧或摊销，资产负债表日按公允价值计量 9．A公司于3月15日销售商品一批，应收账款100 000元，规定对方的付款条件为2/

10、1/20、N/30。购货单位于3月27日付款。A公司实际收到的金额应为()B．99 000元

10.企业认购普通股1 000股作为交易性金融资产核算和管理，每股面值10元，实际支付买价共计12 000元，其中包括已宣告分派但尚未支付的现金股利600元。另外支付佣金100元。该批股票的人账价值为()D．11 400元

3．从深交所购人一批债券但持有目的暂不明确，对所发生的相关税费，正确的会计处方法是()C．增加投资成本

4.2012年初购设备一台自用，实际支付买价65 000元，支付安装费3 000元及进项增值税11 050元。此该设备的原价应为()C．68 000元 5．购入某公司发行的3年期债券一批计划持有至到期，该批债券的利息于到期时同本金一起支付。持有期内，企业按期确认的应收利息，其核算账户是()D．持有至到期投资

6．企业自行研制一项专利，研究费用为300 000元；开发过程中发生原材料费用80 000元、人员工资160 000元、管理费用50 000元。在申请专利的过程中，发生律师费30 000元、注册费3 000元。现企业已依法取得该项专利，不考虑其他因素的影响，则该项专利的入账价值应为()C．323 000元

7.2011年12月31日，A材料的账面余值（即成本）为340万元，市价为280万元，预计销售发生的相关税费为10万元；用A材料生产的产成品的可变现净值高于成本；则2011年末A材料的账面价值应为()A．340万元

8．以一项设备对外进行长期股权投资，设备原价15万元，已提折旧4万元；评估确认价值14万元。此外，按规定投资转出该设备应视同销售按4%计算销项增值税。若该项交易不具有商业实质，则该项长期股权投资的初始成本应为()B．115 600元

9．年末应收账款余额500 000元，调账前“坏账准备”账户有借方余额10 000元，按10%提取坏账准备，则本年末应提取的坏账准备金额为()D．60 000元

1．企业向证券公司划款委托其买卖股票。对划人证券公司的该种存款，会计上应确认为()C．其他货币资金

2.2010年初购人同期发行的3年期分期付息债券一批，计划持有至到期。持有期内按期确认的应收利息，其核算账户是()A．应收利息 3．下列各项中，应记入“坏账准备”账户贷方核算的是()。A．本期计提的坏账准备 4．对盘亏的固定资产净值，按规定程序批准后应计人()D．营业外支出

5．甲存货月初结存数量200件，单价4元。2日发出150件，15日购进200件、单价4.4元；7日发出100件。企业对发出存货采用先进先出法计价，则本月7日发出甲存货的实际成本为()B．420元

6．企业自行研制一项专利并获成功。研究费用200 000元；开发过程中发生原材料费用100 000元、人员工资160 000元、管理费用70 000元，全部符合资本化的条件。申请专利时，发生律师费、注册费等共计20 000元。按照我国现行企业会计准则的相关规定，该项专利的入账价值应为()D．350 000元

7．认购普通股10 000股作为可供出售金融资产核算和管理，每股面值1元，实际买价总计110 000元，其中包括已宣告分派但尚未支付的现金股利1 000元。另外支付交易税费100元。该批股票的初始投资成本应为()C．109 100元

10．某商场对库存商品采用售价金额核算法核算。2010年5月初甲商品实际采购成本170 000元、售价总额为200 000元；本月购进甲商品的实际采购成本为230 000元、售价总额为300 000元，本月销售甲商品的售价金额为400 000元。据此5月末库存甲商品的实际采购成本为()B．80 000元

1．同一企业不同时期的会计政策选择、会计程序与处理方法应尽可能保持一致，不得随意变更。它所体现的会计信息质量要求是()C．一致性 2．自然灾害造成存货毁损，扣除可收回的保险赔款与存货残值后的净损失，应计人()A．营业外支出 3．对采用商业汇票结算的商品销售，确认收入时应借记的账户是()B．“应收票据” 4．下列账户中，可办理银行借款转存业务的是()C．一般存款账户 5．固定资产本期多提折旧，会使()D．期末固定资产净值减少 6．年末应收账款余额500 000元，调账前“坏账准备”账户有借方余额1 000元，按应收账款余额的5‰提取坏账准备，则本年末应补提的坏账准备金额为()D．3 500元

7．固定资产原值10000元，预计净残值1000元，预计使用5年。按年数总和法计提折旧，第二年折旧额应为(2400元)8.2010年4月2日购人M公司20%的普通股计划长期持有。当年M公司实现税后利润180 000元，宣告分派现金股利100 000元。如果采用成本法核算，本项投资当年应确认投资收益()D．20 000元

9．从深交所购入一批债券计划近期出售，对购入所发生的相关税费，正确的处理方法是()。B．减少投资收益

10.企业（一般纳税人）从外地购进材料一批，增值税专用发票上注明价款20 000元、增值税额3 400元，另外支付运费1 000元(税法规定运费的增值税扣除率为7%)。则该批材料的实际采购成本为()C．20 930元 1．下列各类设备不应计提折旧的有()D．已提足折旧仍继续使用的设备

2．资产负债表日，交易性金融资产发生的公允价值增加额，会计上应借记的账户是()A．交易性金融资产 3．从证券交易所购入股票作为可供出售金融资产核算和管理，对所发生的交易税费，会计上记为()A．增加投资成本 4．下列存款不通过“其他货币资金”账户核算的是()B．转账支票存款

5．财产清查中发现存货的实存金额小于账面余值，原因待查。对该项差额的会计处理是，在调整存货账面余值的同时，应()D．增加待处理财产损溢

7．购入当日发行的3年期债券计划持有至到期，该批债券利息按年支付。持有期内企业按期确认利息收入时，应借记的账户是()A．应收利息 8．工业企业出租一项专利，出租期内摊销的成本，应计人()C．其他业务成本

9．原材料已经验收入库，月末结算凭证未到，应按材料合同价款估计入账。编制的会计分录是()。C．借：原材料 贷：应付账款 10.零售企业存货采用售价金额核算。期末“库存商品”账户余额为860 000元，“在途物资”账户余额为120 000元，“低值易耗品”账户余额为51 000元，“包装物”账户余额为6000元，“商品进销差价”账户余额为275000元。据此，期末存货项目的实际成本应为()A．762 000元 1．小规模纳税企业购进存货所发生的进项增值税，正确的核算方法是()A．计入存货成本 2．对库存现金清查中发现的确实无法查明原因的长款，批准后应将其计人()D．营业外收入 4．存货价格持续上涨时，下列发出存货计价方法能使期末存货金额最大的是()A．先进先出法

5．购入当期发行的3年期债券一批计划持有至到期，债券利息于到期时同本金一起支付。据此，持有期内企业按期确认的应收利息，其核算账户是()C．持有至到期投资

6．购入普通股10 000股作为交易性金融资产核算和管理，每股面值1元，每股买价5.50元、其中包括已宣告发放但尚未支付的现金股利0.20元。另外支付交易税费1 200元。据此，该项交易性金融资产的初始成本应为()B．53 000元

7.2010年12月31日，D存货库存成本35万元，预计售价（不含增值税）50万元、估计销售费用6万元。之前该项存货未计提跌价准备，不考虑其他因素。则2010年12月31日，D存货应计提跌价准备()D．0 8．固定资产原值50 000元，预计使用5年，预计净残值2 000元。采用年数总和法计提折旧时，第二年的折旧金额应为()C．12 800元 9．采用总额法核算附现金折扣的商品销售，对所发生的现金折扣支出，正确的会计处理方法是()A．增加财务费用

10.H公司以一台设备对A公司投资，取得A公司有表决权的股份10%计划长期持有。设备公允价值30万元、净值26万元，未计提减值准备。设备运至A公司，发生运输费用2 000元。该项交易具有商业实质，不考虑其他相关税费，则H公司对该项长期股权投资确认的初始成本应为()A．302 000元

1．下列转账结算方式中，只可用于同城结算的是()C．银行本票结算 2．对所计提的资产减值损失，会计上应借记的账户为()B．“资产减值损失” 3．对交易性金融资产持有期内取得的现金股利或分期付息债券利息，除该项投资发生时已计人应收项目的外，应()A．增加投资收益 4．工业企业出租无形资产取得的收入，会计上应确认为()C其他业务收入

5．-项存货与一台设备交换，两项资产均存在活跃的交易市场且公允价值相等。若该项交易具有商业实质，则换入资产的入账价值为()D．换出资产的公允价值十应支付的相关税费

7.2008年12月31日A商品的账面余值25 000元，预计可变现净值23 000元。2009年12月31日该商品的账面余值没变，预计其可变现净值为26 000元。则2009年末对A商品应做的会计处理是()A．冲减跌价准备2 000元

8．认购C公司普通股10万股计划长期持有，每股面值1元、实际买价15元，其中包含每股已宣告发放但尚未收取的现金股利0.3元；另外支付相关税费6 000元。据此，该批股票的初始投资成本为()B．1 476 000元

9．A公司于3月1 5日销售商品一批，应收账款100 000元，规定对方的付款条件为2/

10、1/20、N/30。购货单位于3月27日付款，A公司实际收到的金额应为()C．99 000元

10.2006年12月30日购人一台不需安装的设备并交付使用。设备原价50 000元，预计使用5年，预计净残值2 000元。若按年数总和法计提折旧，则2009年应计提折旧额()B．9 600元

2．存货采购途中发生的合理损耗，正确的会计处理方法是()A．计入采购成本

3．根据我国《银行账户管理办法》的规定，下列账户中可办理借款转存的是()B．一般存款账户 4．下列设备不属于存货核算内容的是()C．购迸生产车间用设备

5．-张带息应收票据，面值100 000元、年利率9%、三个月到期。则该票据的到期金额应为()C.102 250元

6.2009年初购入设备一台自用，实际支付买价5000元，支付安装费1000元、增值税进项税850元。则该设备的人账原值应为()B．6 000元 7．采用公允价值模式计量的投资性房地产，期末公允价值高于账面价值的差额，正确的处理方法是()D．增加公允价值变动收益

8．H公司采用备抵法并按应收账款余额的5%估计坏账损失。2008年初，“坏账准备”账户余额2万元，当年末应收账款余额100万元。2009年5月确认坏账损失3万元，7月收回以前已作为坏账注销的应收账款1万元，年末应收账款余额80万元。据此2009年末H公司应补计提坏账准备()C．1万元

9.2009年7月1日A公司以每张900元的价格购人B公司2009年1月1日发行的面值1 000元、票面利率2%，3年期、到期一次还本付息的债券50张，计划持有至到期。该项债券投资发生的折价金额应为()B．5 500元 10．下列各项中，与无形资产摊销的会计处理无关的是()A．增加财务费用

多选：

11．下列各项属于其他货币资金内容的有(BCD)B．银行汇票存款 C．银行本票存款 D．信用证存款

12．采用备抵法核算坏账损失的优点是()A．符合谨慎性原则 B．避免虚增资产C．符合配比原则 E．为报表使用者提供更相关、可靠信息 13.下列计量属性中，可作为投资性房地产后续计量的有()C．公允价值 E．历史成本 14.下列各项应计人企业（一般纳税人）外购存货成本的有()A．存货的购买价格 C．运输途中的保险费 D．运输途中的合理损耗 E．入库前的挑选整理费 15.根据中国人民银行《支付结算办法》的规定，下列票据可以背书转让的有()。A．支票 B．银行本票 C银行汇票 D．商业承兑汇票 E．银行承兑汇票

11．下列各项资产应计提减值准备的是()B．长期股权投资 C．存货 D．持有至到期投资 12.下列项目中，构成“固定资产清理”损益的有()A．毁损固定资产的变价收入

B．出售不动产应交的营业税C．报废固定资产发生的清理费用 E．自然灾害造成的固定资产毁损的保险赔款

13.购进材料已验收入库，但至月末结算凭证仍未到。正确的会计处理方法是()A．月末按暂估价入账D．下月初再用红字冲回 14.下列各项中，属于“其他应收款”核算内容的有()A．应收的保险赔款 B．应收的各种罚款 C．租入包装物支付的押金

15．对使用寿命不确定的无形资产的会计处理，下列表述不正确的是()B．一律按10年摊销 C．期末按公允价值计价D．一律采用直线法摊销 E．属于自行研发的，全部支出一律“资本化”

11.我国会计实务中，下列各项需作为应收票据核算的有()D．商业承兑汇票 E．银行承兑汇票 12.企业委托外单位（双方均为一般纳税人）加工存货，其实际成本应包括()。

A．加工费用 C．加工存货的往返运杂费 D．加工存货往返运输的途中保险费 E．加工中耗用材料的实际成本 14.采用权益法核算时，下列各项会引起长期股权投资账面价值变动的有()a A.计提长期股权投资减值准备 C．被投资企业资本公积增加 D．被投资企业宣告分派现金股利

15.下列关于土地使用权会计处理的表述中，正确的有()D.用于出租的土地使用权及其地上建筑物确认为投资性房地产 E.房地产开发企业为开发商品房购入的土地使用权确认为存货C．为建造固定资产购入的土地使用权确认为无形资产

11．企业对备用金采用定额管理制度，备用金使用部门持开支单据报销时，应贷记的账户包括()D．库存现金 E．银行存款 12．甲企业（小规模纳税人）委托乙企业加工烟丝，收回的烟丝将进一步加工成卷烟出售。下列与委托加工烟丝有关的开支内容中，应计人烟丝加工成本的有()A．加工烟丝的原材料成本 B．加工费用 C．往返运费 D．加工环节应交的增值13．下列各项中，作为应收票据内容核算的有()B．商业承兑汇票 E．银行承兑汇票

14．对已计提的下列各项资产减值准备，我国现行企业会计准则不允许转回的有()。A．无形资产减值准备 B．固定资产减值准备 E．长期股权投资减值准备 15．下列固定资产应计提折旧的有()B．未使用的房屋 D．大修理停用固定资产 11．下列有关固定资产的核算内容中，影响其清理净损益的有()。

A．设备清理费用 C．毁损设备的保险赔款 D．设备出售收入 E．报废设备已计提的减值准备 12．下列各项应作为无形资产核算的有()B．商标 C．专利权 D．特许权

13．我国现行企业会计准则允许采用的发出存货计价方法有()A．个别计价法 B．先进先出法 C．加权平均法 D．移动加权平均法 14．下列支出按规定可直接使用现金结算的有()B．支付张一差旅费3 000元 C．支付李明困难补助800元 15．下列各项收入中，应确认为投资收益的有()。

A．国债投资的利息收入 B．出售股票投资的净收入 E．购买公司债券按实际利率确认的利息收入 11．下列属于应收票据核算内容的有()B．商业承兑汇票 C．银行承兑汇票

12.下列各项资产期末应确认减值损失的有()B．存货 C．长期股权投资 D．持有至到期投资 13．下列各项应计人企业（一般纳税人）外购存货入账价值的有()。

A.存货的购买价格 B．运输途中的保险费 D．运输途中的合理损耗 E．入库前的挑选整理费

14.下列各项属于坏账损失估计方法的有()C．赊销百分比法 D．账龄分析法 E．应收账款余额百分比法 15．在我国，下列各项中属于投资性房地产的有()A．出租的建筑物 D．出租的土地使用权

11．下列转账结算方式中，同城、异地均可采用的有()C．商业汇票结算 D．委托收款结算E．银行汇票结算

12.对采用公允价值模式进行后续计量的投资性房地产，下列表述不正确的是()A．应计提折旧或摊销 C．公允价值变动损失计入资本公积 D．不计提折旧或摊销，但应进行减值测试并计提减值准备 E．以后会计期间可改用成本模式进行后续计量 13．下列各项中，属于坏账损失核算方法的有()A．直接转销法 B．备抵法 14．下列各项应作为企业投资收益核算的有()。

C．购买国债确认的利息收入 D．出售交易性金融资产取得的净收入 E．购买公司债券按实际利率确认的利息收入 15．下列与无形资产摊销有关的表述中，正确的有()。

A．无形资产一般无残值 B．使用寿命不确定的无形资产不需要摊销 E．摊销方法多种，包括直线法、生产总量法等 11．下列各项应计人企业（一般纳税人）外购存货入账价值的有()。

A．存货的购买价格 B．运输途中的保险费 C．入库前的挑选整理费 D．运输途中的合理损耗 12.对使用寿命不确定的无形资产的会计处理，下列表述不正确的是()。

A．一律按10年摊销 B．一律采用直线法摊销 D．期末按公允价值计价 E．属于自行研发的，全部支出一律“资本化” 13.衡量一项会计信息是否具有相关性，主要体现在该信息是否具有()A.预测价值 B．反馈价值

14．计提固定资产折旧，应借记的会计科目可能有()A．制造费用 B．管理费用 C．其他业务成本 D．销售费用 15．下列业务发生时，一定能增加企业投资收益的有()A．交易性金融资产出售时，结转持有期内确认的公允价值变动净收益

B．持有至到期投资持有期内按实际利率确认的利息收入 E．长期股权投资的持股比例10%，被投资企业宣告分配现金股利 11．下列各项中，属于财务会计主要特点的有()A．以货币作为主要计量单位

B．主要提供企业过去和现在情况的会计信息C．有一套系统的规范体系 D．有一套约定俗成的会计程序和方法 12．对交易性金融资产的会计处理，下列表述正确的有()A．购入时支付的相关交易税费不计入初始成本 C．出售时应同时将原计入“公允价值变动损益”账户的金额转入“投资收益”账户 E．购人时所付价款中包含的已宣告但尚未支付现金股利，作为应收股利单独核算 13．下列关于固定资产会计处理的表述，正确的有()A．处置净损益计人营业外收支

D．用工作量法计提的各期折旧额可能不相等 E．经营出租期间计提的折旧额计人其他业务成本 14．下列有关无形资产的会计处理，不正确的有()。

B．使用寿命确定的无形资产只能采用直线法摊销 D．使用寿命不确定的无形资产既不核算摊销也不核算减值 15．盘亏存货损失在报经批准后，根据不同原因可分别计人(A．管理费用 C．营业外支出 D．其他应收款

简答题：

1．什么是备用金？会计上应如何管理？

备用金是指企业财会部门按有关制度规定拨付给所属报账单位和企业内部有关业务和职能管理部门用于日常零星开支的备用现金。

会计上对备用金的管理：(1)备用金也是库存现金，首先应遵守现金管理制度的有关规定；(2)备用金的具体管理方法分定额管理与非定额管理两种模式。

2．什么叫固定资产的可收回金额？如何解释固定资产减值？

固定资产可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者，企业取得固定资产后，在长期的使用过程中，除了由于使用等原因导致固定资产价值磨损并计提固定资产折旧外，还会因损坏、技术陈旧或其他经济原因，导致其可收回金额低于账面价值，称为固定资产减值。

期末（至少按年）企业应当对固定资产逐项进行检查，如果由于损坏、长期闲置等原因导致可收回金额低于其账面价值的，应计提减值准备。

3．如何区分交易性金融资产与持有至到期投资？

交易性金融资产与持有至到期投资的区分主要是投资目的或管理意图不同。

具体讲：交易性金融资产投资目的是为了获取短期买卖价差收益，并非长期持有。

持有至到期投资是在购人时就有明确意图与能力计划持有至到期，其确认条件包括到期 日固定、收回金额固定或可确定，且企业有明确意图与能力持有至到期。4．什么是投资性房地产？会计处理上它与自用房地产有哪些不同？

投资性房地产是指为赚取租金或资本增值，或两者兼有而持有的房地产。如经营出租的房产、出租的土地使用权等。

投资性房地产与自用房地产的会计处理差别：

①会计计量模式不同。投资性房地产有成本模式、公允价值模式两种，自用房地产仅使用成本模式进行计量。

②会计处理不同。采用成本模式计量时，投资性房地产与自用房地产均需计提折旧或摊销，发生减值的、还应按规定计提减值准则。

采用公允价值模式计量的投资性房地产，持有期内无需计提折旧或摊销，也不存在减值的核算，期末按公允价值计量，公允价值变动金额直接计人当期损益。5.应收账款与应收票据有何区别？

应收账款与应收票据的区别：(1)收账期不同。应收账款的正常收账期一般不超过3个月，应收票据的收款期最长可达6个月。(2)法律约束不同，从而导致债权人收回债权的保证程度不同。应收票据以书面文件形式约定，具有法律上的约束力，对债权人有保障。应收账款则不然，其债务人并不出具付款的书面承诺，账款的偿付缺乏法律约束力。(3)应收票据作为商业信用和工具，既可以转让，也可以流通；还可向银行申请贴现。应收账款正常情况下可将其出售或抵借，但在我国目前情况下不可行。

6．什么是发出存货计价？我国企业会计准则规定可使用的方法有哪些？

发出存货计价是指：发出存货时，采用一定方法计算确定发出存货的单位成本，进而计算发出存货总成本的方法或程序。

我国企业会计准则规定可使用的存货发出成本计价方法主要有：个别计价法、先进先出法、加权平均法、移动加权平均法。7．什么叫投资性房地产？并举例说明。其后续计量模式有哪几种？

投资性房地产是指企业为赚取租金或资本增值，或两者兼有而持有的房产与地产。例如：出租的办公楼、出租的土地等。后续计量模式有成本模式、公允价值模式两种。8．什么是证券投资？按投资目的分类包括哪些？

证券投资是指企业以购买债券、股票、敢的方式直接投资于证券市场。

按投资目的，证券投资分为交易性金融资产、可供出售金融资产、持有至到期投资以及长期股权投资。9．简述无形资产摊销的相关规定。

我国对无形资产摊销的相关规定：(1)使用寿命不确定的无形资产，会计上不核算摊销，只需核算减值。使用寿命有限的无形资产需要核算摊销。(2)无形资产的使用寿命应进行合理估计与确认。

(3)摊销方法多种，包括直线法、生产总量法等。具体选择时，应反映与该项无形资产有关的经济利益的预期实现方式，并一致地运用于不同会计期间。

(4)无形资产的残值一般为零。(5)无形资产的摊销期自其可供使用时（即达到预定用途）开始至终止确认时止。10.固定资产的可收回金额是指什么？如何解释固定资产减值？

固定资产可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。企业取得固定资产后，在长期的使用过程中，除了由于使用等原因导致固定资产价值磨损并计提固定资产折旧外，还会因损坏、技术陈旧或其他经济原因，导致其可收回金额低于账面价值，称为固定资产减值。11.什么是银行存款？企业在银行开立的存款账户有哪些？

银行存款是指企业存放在银行或其他金融机构的货币资金。按照规定，我国企业在银行开立的存款账户包括：

基本存款户、一般存款户、临时存款户、专用存款户。12.简述权益法的涵义与适用范围。

权益法是指长期股权投资以初始投资成本计量后，投资期内根据投资企业享有被投资单位所有者权益份额的变动对投资账面余值进行调整的方法。

权益法适用于长期股权投资形成后，投资企业对被投资单位具有共同控制或能产生重大影响的情况。

投资企业对所控制的子公司平时用成本法核算，编制合并报表时再用权益法转换 13.长期股权投资的核算方法有哪些？各自的适用范围是怎样的？

答：长期股权投资的核算方法有两种：成本法、权益法。（两种方法各1分）

成本法适用于：①投资企业控制的子公司；②投资企业对被投资单位无控制：无共同控制也无重大影响，并在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资；

权益法适用于：投资企业对被投资单位产生重大影响或共同控制的长期股权投资。14.在我国会计实务中，除存货外，哪些资产应计提减值准备（请列举5项）? 答：我国会计实务中，除存货外，需要计提减值损失的资产有：

应收账款、持有至到期投资、长期股权投资、固定资产、无形资产、采用成本模式的投资性房地产、（特殊情况下的）可供出售金融资产。

15．期末存货计价为什么采用成本与可变现净值孰低法？

答：期末存货采用成本与可变现净值孰低法计价，主要是使资产负债表上期末的存货价值符合资产定义。当存货的期末可变现净值下跌至成本以下时，由此形成的损失已不符合资产的“未来经济利益流入”的实质，因而应将这部分损失从存货价值中扣除，计入当期损益。这也是会计核算谨慎性原则的要求。存货期末可变现净值跌至成本以下时，如果仍以历史成本计价，就会出现虚夸资产的现象，导致会计信息失真。

1．公司对原材料采用计划成本核算，上月购进并已付款的原材料今日到货并验收入库，计划成本为800 000元。

借：原材料 800 000 贷：材料采购 800 000 2．投资性房地产（采用公允价值模式计量）期末发生公允价值变动收益150 000元。

借：投资性房地产 150 000 贷：公允价值变动损益 150 000 3．)长期股权投资采用成本法核算，本确认应收现金股利180 000元。借：应收股利 贷：投资收益 4．用银行存款支付报废固定资产清理费用12 000元。借：固定资产清理 贷：银行存款 5．计提无形资产减值损失60 000元。借：资产减值损失 贷：无形资产减值准备

6．期末结转本月发出原材料应负担的节约额180 000元。其中，直接生产用材料节约135 000元，车间一般耗用材料节约30 000元，厂部领用材料节约15 000元。借：材料成本差异 贷：生产成本 制造费用 管理费用

7．销售产品一批，售价300 000元，增值税51000元。经查，该批产品的货款已于上月预收200 000元，余款尚未结清。

借：预收账款 351 000 贷：主营业务收入300 000 应交税费51 000 8．持有至到期投资本期确认应收利息155 000元，该项利息于2013年2月债券到期时收取。

借：持有至到期投资155 000 贷：投资收益 155 000 9．出纳员用现金支付报废固定资产的清理费用1 500元。借：固定资产清理 贷：库存现金 10．采用权益法确认长期股权投资收益200 000元。借：长期股权投资 贷：投资收益 11．销售产品一批，售价200 000万元，增值税34 000元。货款已于上月全部收妥存人银行。．

借：预收账款 贷：主营业务收入 应交税费

12．将可供出售金融资产出售，净收入200 000元已存入银行。该项投资账面价值175 000元，持有期内已确认公允价值变动净收益35 000元。

借；银行存款 贷：可供出售金融资产175 000 投资收益25 000 同时：借：资本公积35 000贷：投资收益35 000 13．期末集中一次结转本月入库原材料的成本超支额80 000元。借：材料成本差异 贷：材料采购 14.向运输部支付备用金50 000元，由出纳员用现金付讫。借：其他应收款（或备用金）贷：库存现金

15.将一张不带息的应收票据向银行申请贴现，票据面值200 000元，支付银行贴现利息4 000元，余款已全部存人公司存款账户。借：银行存款 财务费用 贷：应收票据

16.从外地购人甲材料（按计划成本核算）一批，价款85 400元，增值税额14 518元。货款尚未支付，材料未达。

借：材料采购 应交税费 贷：应付账款

17.出售专利一项，售价150 000元收妥并存入银行。该项专利成本200 000元、累计摊销80 000元，未计提减值。相关税费略。借：银行存款 累计摊销 贷：无形资产 营业外收入

18.投资性房地产（用公允价值计量）期末发生公允价值变动收益150 000元。借：投资性房地产贷：公允价值变动损益 19.5日，发出材料一批直接用于A产品生产，计划成本为60 000元。借：生产成本 贷：原材料

20.10日，赊销商品一批，增值税专用发票上列示价款50 000元、增值税8 500元；现金折扣条件为2/

10、N/30。

借：应收账款 贷：主营业务收入 应交税费

21.12日，委托银行开出银行汇票一张，金额800 000元，准备用于支付购货款。借：其他货币资金 贷：银行存款 22.23日，2008年1月20日购入的到期还本付息债券已到期，本息和总计82万元全都收回并存入银行。

借：银行存款 贷：持有至到期投资

23.30日，对投资性房地产（用公允价值模式计量）确认公允价值变动损失50 000元。借：公允价值变动损益 贷：投资性房地产

24.30日，结转本月5日领用材料的成本超支额1 200元。借：生产成本 贷：材料成本差异 25.30日，计提无形资产减值准备60 000元。借：资产减值损失 贷：无形资产减值准备

26.以银行存款购入某上市公司发行的3年期债券一批，面值50 000元，实际付款52 000元。相关税费略。购人时，持有意图不明确。借：可供出售金融资产 贷：银行存款

27.开出现金支票向储运部拨付定额备用金20 000元。借：其他应收款（或备用金）贷：银行存款 28.结转固定资产清理净收益2 000元。借：固定资产清理 贷：营业外收入

29.交易性金融资产本期发生公允价值变动收益60 000元。借：交易性金融资产 贷：公允价值变动损益

30.长期股权投资采用成本法核算。根据被投资方公布的本利润分配方案，本该项投资确认应收现金股利15万元。借：应收股利 贷：投资收益

31.采用分期付款方式购入一项专利，公允价值170万元，合同约定售价200万元，每半年一次、分4次平均支付。相关手续已办妥，专利已交付使用。借：无形资产 未确认融资费用 贷：长期应付款

32.对作为投资性房地产核算和管理的办公楼计提折旧50 000元。借：其他业务成本 贷：投资性房地产累计折旧 33．期末，盘亏原材料一批，实际成本200元、进项增值税额34元原因待查。借：待处理财产损益贷：原材料 应交税费 34．储运部报销本月销售商品市内运费4 000元。经查，公司对储运部的备用金实行定额管理，对本次报销金额财会部门以支票付讫。借：销售费用 贷：银行存款

35．持有至到期投资本期确认应收利息50 000元，经查，该项利息于2011年2月债券到期时收取。借：持有至到期投资 贷：投资收益

36．公司对原材料采用计划成本核算。上月购进并已付款的原材料今日到货并验收入库，计划成本为20万元。借：原材料 贷：材料采购

37．长期股权投资采用成本法核算。根据被投资方公布的本利润分配初步方案，本公司确认应收现金股利15万元。借：应收股利贷：投资收益

38.支付报废设备清理费用1 500元。借：固定资产清理 贷：银行存款（或库存现金）

39.销售产品一批，售价20万元，增值税率17%。经查，该批产品的货款已于上月预收15万元，余款尚未结清。

借：预收账款 贷：主营业务收入应交税费

计算题：

1.甲企业基本生产车间于2010年底购入一台设备并投入使用。该设备原价100 000元，预计使用期限5年，无残值。2013年6月2日因火灾使该项设备提前报废，经批准后进行清理。清理时以银行存款支付清理费用350元，取得残值收入700元已存人银行。设备已清理完毕。

要求：(1)采用双倍余额递减法计算该设备各年的折旧额（最后2年改直线法）；(2)计算该设备的清理净损益。

2.．K公司的坏账核算采用备抵法，并接应收账款余额百分比法计提坏账准备。2012年12月31日“坏账准备”账户余额24 000元。2013年10月将已确认无法收回的应收账款12 500元作为坏账处理，当年末应收账款余额120万元，坏账准备提取率为3%;2014年6月收回以前已作为坏账注销的应收账款3 000元，当年末应收账款余额100万元，坏账准备提取率由原来的3%提高到5%。

要求；分别计算K公司2013年末、2014年末“坏账准备”账户的余额以及应补提或冲减的坏账准备金额。

3.M公司于2013年6月5日收到甲公司当日签发的带息商业承兑汇票一张，用以偿还前欠货款。该票据面值800 000元，期限90天，年利率6%。2013年7月15日，M公司因急需资金，将该商业汇票向银行贴现，年贴现率9%，贴现款已存AM公司的银行存款账户。

要求计算确定M公司该项应收票据下列金额：(1)票据的贴现期、到期值、贴现利息和贴现净额；

(2)2013年9月初，上项汇票到期，甲公司未能付款。此时M公司应支付给贴现银行的金额。

4.2010年12月底甲公司购入一台设备并投入使用，原价15万元，预计使用5年，无残值，采用双倍余额递减法计提折旧。税法规定该种设备采用直线法折旧，折旧年限同为5年。

要求（列示计算过程）：

(1)采用双倍余额递减法计算该设备2011年、2012的折旧额及2012年末的净值；(2)2012年末设备的可收回金额为60 000元，计算确定年末该设备的账面价值；

(3)若采用年数总和法计算折旧，2011年、2012年设备的折旧额又是多少？ 答案：(1)2011：

采用双倍余额递减法估计折旧，2011年折旧额-150 000×40%=60 000元

2012年折旧额-90 000×40%=36 000元 2012年末设备净值=150 000-(60 000+36 000)=54 000元

(2)2012年末，设备净值54 000元<可收回金额60 000，未发生减值，故： 本年末设备的账面价值一净值-54 000元(3)采用年数总和法估计折旧，2011年折旧额-150 000×5/15—50 000元 2012年折旧额-150 000×4/15= 40 000元

5.长盛公司经营A、B、C三种商品，期末存货采用成本与可变现净值孰低法计价，并按单项比较法计提存货跌价准备。2009年初各项存货跌价准备均为O，2009、2010年末的有关资料如下表所示。请按公司规定分别确认2009、2010年末三项存货的期末价值以及应计提或冲减的跌价准备，并将结果填入下表。长盛公司期末存货价值计算表 金额：元

答案：——长盛公司期末存货价值计算表 金额：元

6.2010年1月3日H公司购入同日发行的总面值1 000 000元、期限3年、票面利率6%的债券一批，计划持有至到期，实际付款1 056 030元；该批债券每半年付息一次，付息日为1月1日、7月1日。H公司于每年的6月30日、12月31日结算利息并分摊债券溢价。债券购人日实际利率为4%。要求计算该项债券投资的下列指标：(1)购人债券的溢价；(2)半年的应收利息；(3)采用实际利率法计算的第1期投资收益以及分摊的债券溢价；(4)第1期末的债券摊余成本。

（注意：①列示计算过程；②金额以“元”为单位，并对计算结果保留2位小数）答案：(1)购入债券溢价一买价1 056 030元一面值1 000 000元-56 030元(2)半年应收利息一债券面值1 000 000元×半年的票面利率3%=30 000元

(3)第1期实际投资收益-1056030元×半年的实际利率2%=21120.6元 本期分摊溢价-30000元-21120.6元=8 879.4元(4)第1期末债券摊余成本-1 056 030元-8879.4元-1047 150.6元或-1000 000元+(56030元-8 879.4元)=1047 150.6元

7.2010年1月20日H公司认购C公司普通股10%、计100万股准备长期持有，每股面值1元，实际买价每股10元、其中包含每股已宣告发放但尚未支付的现金股利0.2元；另外支付相关费用20 000元。2010C公司实现净利润800万元，宣告分配现金股利500万元。要求计算H公司上项投资2010年的下列指标：(1)初始投资成本；(2)应收股利；(3)采用成本法核算应确认的投资收益；

(4)如果采用权益法核算，2010年应确认的投资收益以及年末该项长期股权投资的账面余值。

答案：(1)长期股权投资初始成本-1 000000×(10-0.2)+20 000=9820 000元(2)应收股利=5 000 000×io~6 =soo ooo元(3)成本法下的投资收益-5 000 000×10%=soo ooo元(4)权益法下的投资收益-8 000 000×10 %一800 000元 权益法下2010年末长期股权投资账面余值一初始投资成本982万元十投资收益80万元一应收股利50万元-1012万元

8.D公司按期末应收账款余额的10%计提坏账准备。2008年初，“坏账准备”账户期初余额15万元，当年末应收账款余额200万元。2009年确认坏账损失9万元，收回以前已注销的坏账4万元；当年末应收账款余额为180万元。2010年末应收账款余额160万元。

要求分别计算：

(1)2009、2010年各年末“坏账准备”账户的年末余额；(2)2008、2009、2010年各年末应补提或冲减的坏账准备金额。答案：(1)2009年“坏账准备”账户年末余额一应收账款年末余额180万元×10%=18万元 2010年“坏账准备”账户年末余额=应收账款年末余额160万元×10%=16万元

(2)2008年末应补提坏账准备一“坏账准备”账户年末余额20万元一“坏账准备”账户年初余额15万元-5万元 2009年末应补提坏账准备=“坏账准备”账户年末余额18万元一（“坏账准备”账户年初余额20万元十收回以前已注销的坏账4万元一当年确认坏账损失9万元）-3万元

2010年应冲减坏账准备一“坏账准备”账户年末余额16万元一“坏账准备”账户年初余额18万元=-2万元

9.3月1日A商品结存数量200件、单价2元；3月2日发出150件；3月5日购进200件、单价2.2元；3月7日发出100件。

要求：分别采用先进先出法、移动平均法、加权平均法计算3月份A商品发出成本、期末结存成本。

六、综合题

1..2012年1月20日B公司以现款购入甲公司股票10 000股作为长期投资，每股买价10元、其中包括已宣告发放但尚未支付的现金股利每股O。2元。投资日，甲公司净资产的账面价值与公允价值相等。当年甲公司实现税后利润为2 000 000元，决定分配现金股利1 000 000元。

要求：

(1)计算该项股票投资的初始成本；

(2)假设B公司所购股票占甲公司普通股的15%，请采用适当方法计算2012年的投资收益，并编制确认2012年投资收益的会计分录；

(3)假设B公司所购股票占甲公司普通股的30%，请采用适当方法计算2012年的投资收益，并编制确认2012年投资收益与应收股利的会计分录（不考虑其他影响因素）。（注：“长期股权投资”要求写出明细科目）

2.2010年1月2日M公司以198万元购入H公司同日发行的3年期、到期还本、按年付息的公司债券一批，计划持有至到期。该债券票面利率为5%，实际利率5.38%，面值总额为200万元，每年1月3日支付利息。每年末M公司采用实际利率法确认投资收益，相关税费略。

要求：(1)计算投资期内该批债券各年的应收利息、投资收益与年末摊余成本，并将结果填人下表。

债券投资收益计算表 金额：元

(2)编制购人债券、2010年年末确认投资收益的会计分录（注：要求写出明细科目）。

3.2012年12月3日，Z公司（一般纳税人）购人一项设备并立即交付行政部门使用。设备买价400 000元、增值税68 000元，运输过程中发生相关费用1 500元；预计使用5年，预计净残值4 000元。全部款项已用银行存款支付。

要求（有关计算请列示计算过程）：

(1)计算设备交付使用时的原价；(3)编制购人设备、采用年数总和法计提第1年折旧的会计分录。

4.20.．A公司于2011年7月26日销售商品一批，售价l 000 000元、增值税170 000元，收到购货单位签发并承兑的商业汇票一张，面值为1 170 000元、期限6个月，不带息。9月26日，公司持该商业汇票向银行申请贴现，贴现率3%。

要求：(1)计算该商业汇票的贴现期、贴现息和贴现额（列示计算过程）；(2)分别编制收到商业汇票、将该汇票贴现的会计分录。答案：

(1)票据贴现期-4个月

贴现息-1170 000×3%÷12×4-11 700元 贴现额-1170 000-11 700=1158 300元

(2)有关会计分录如下：①收到票据时：借：应收票据1 170 000 贷：主营业务收入1 000 000 应交税费170 000 ②将票据贴现时：借：银行存款1 158 300 财务费用11 700 贷：应收票据 1 170 000

5..2010年2月8日D公司销售商品一批，不含税价款10万元、增值税17 000元，商品成本6万元；合同规定的现金折扣条件为2/

10、1/20、N/30。2月15日购货方按规定付款。不考虑其他税费，也不考虑增值税的现金折扣。

要求根据上述资料：(1)计算2月15日D公司实收的货款总额；(2)如果购货方在2月24日付款，计算D公司实收的货款总额；(3)编制D公司2月8日销售商品、2月15日收到货款的会计分录。

答案：(1)2月15日D公司实收货款一价款100 000×(1—2%)+增值税17 000-115 000元(2)2月24日D公司实收货款=价款100 000×(1—1%)+增值税17 000-116 000元

(3)有关会计分录：①2月8日销售商品时：借：应收账款117 000 贷：主营业务收入100 000 应交税费17 000 同时：借：主营业务成本 60 000 贷：库存商品 60 000 ②2月15日收到货款时：借：银行存款 115 000 财务费用 2 000 贷：应收账款 117 000

6.2010年1月22日，A公司委托证券公司购入H公司普通股50万股（占H公司总股本的5%）计划长期持有，每股面值1元，购人价每股8.2元，其中包括已宣告发放但尚未支付的现金股利每股0.2元，发生交易税费50 000元，相关款项用之前已划人证券公司的存款支付。2010H公司实现净利润800万元，宣告分配现金股利500万元，支付日为2011年3月9日。要求：(1)计算上项股票投资的初始成本；

(2)采用成本法编制A公司2010年1月对外投资、年末确认投资收益以及2011年3月收到现金股利的会计分录。答案：(1)长期股权投资初始成本-500 000×(8.2-0.2)+50 000-4 050 000元（2分）(2)有关会计分录：2010年1月购人股票时：

借：长期股权投资4 050 000 应收股利100 000 贷：银行存款 4 150 000 2010年末：采用成本法确认投资收益-5 000 000×5%=250 000元

借：应收股利 250 000 贷：投资收益 250 000 2010年3月收到上项现金股利时： 借：银行存款 250 000 贷：应收股利 250 000

7.2010年12月3日，Z公司（一般纳税人）购人一项设备当即交付行政部门使用。设备买价400 000元、增值税68 u00元，运输过程中发生相关费用1 500元；预计使用5年，预计净残值4 000元。全部款项已用银行存款支付。

要求（有关计算请列示计算过程）：

(1)计算设备的原价；(3)编制购入设备、采用年数总和法计提2011年折旧的会计分录。答案：(1)设备原价—400 000+1 500-401 500元

(2)双倍余额递减法下2011年折旧额一原价401 500×年折旧率40%=160 600元

年数总和法下2011年折旧额一（原价401 500元一净残值4 000元）÷年折旧率5/15×100% =132 500元

(3)购入时的会计分录： 借：固定资产 401 500 应交税费 68 000 贷：银行存款 469 500 2011年计提折旧的会计分录： 借：管理费用 L32 500 贷：累计折旧 132 500

8、A公司为增值税一般纳税人，原材料采用计划成本核算。2008年初，“原材料”账户年初余额90 000元，“材料成本差异”账户年初有借方余额1 300元。1月原材料的收发情况如下：

(1)5日，购人原材料一批，增值税发票上注明价款105 000元，增值税17 850元。款项已通过银行存款支付，材料未到；(2)10日，上述材料运达并验收入库，计划成本为110 000元；

(3)30日，本月领用原材料的计划成本为80 000元，其中：直接生产耗用65 000元，车间一般耗用4 000元，厂部管理部门领用1 000元，在建工程领用10 000元。

要求： ①对本月30日发生的领料业务编制会计分录； ③结转本月领用原材料的成本差异。

②计算本月原材料的成本差异率（对计算结果保留2位小数）、本月发出原材料与期末结存原材料应负担的成本差异额； 答案：(1)30日的会计分录：

借：生产成本65 000 制造费用4 000 管理费用1 000 在建工程10 000 贷：原材料 80 000(2)①本月原材料成本差异率=材料节约额(期初超支额1 300+本期入库材料节约额5 000)÷原材料计划成本(期初90 000+本期入库110 000)×100%=节约1.85%②本月发出材料应负担节约额-80 000×1.85%=1 480元 ③本月末库存材料应负担节约额=(90 000+110 000-80 000)×1.85%=2 220元(3)结转本月发出材料的节约额的会计分录：

借：生产成本1 202.50（红字）制造费用74（红字）管理费用18.50（红字）在建工程185（红字）

贷：材料成本差异 1 480（红字）也可用蓝字编制如下会计分录： 借：材料成本差异 1 480

贷：生产成本1 202.50 制造费用74 管理费用18.50 在建工程185

9.A公司于2008年7月26日销售商品一批，售价600 000元，增值税102 000元，收到购货单位签发并承兑的商业汇票一张，面值为702 000元、期限6个月，不带息。9月26日，公司持该商业汇票向银行申请贴现，贴现率9%。

要求：(1)计算该商业汇票的贴现期、贴现息和贴现额（列出计算过程）；

(2)分别编制收到商业汇票、将该汇票贴现的会计分录。

10.2009年初B公司取得甲公司30%的股份并能够对其施加重大影响。该股份的购买价款为1 000 000元，投资日甲公司可辨认净资产公允价值为4 000 000元（与账面价值相等）。2009年甲公司实现净利润600 000元；2010年4月5日，甲公司宣告净利润的40%用于分配现金股利；2010年4月25日，B公司将收到的现金股利存人银行；2010年甲公司发生亏损1 500 000元。

要求采用适当方法：(1)计算2010年末B公司该项长期股权投资的账面价值（列示计算过程）。(2)编制B公司上项投资2009、2010年的有关会计分录。

答：本题应采用权益法核算。(1)2010年末该项长期股权投资的账面价值

:4 000 000×30%+600 000×30%-600 000×40%×30%-1 500 000×30%-858 000元（2分）(2)2009年初对外投资时：

借：长期股权投资1 200 000 贷：银行存款1 000 000 营业外收入200 000 2009年末确认投资收益时 借：长期股权投资180 000贷：投资收益180 000 2010年4月5日确认应收股利时： 借：应收股利72 000贷：长期股权投资 72 000 2010年4月25日收到现金股利时： 借：银行存款72 000贷：应收股利72 000 2010年末确认投资损失时： 借：投资收益450 000 贷：长期股权投资450 000

第三篇：电大2011开放英语3考试答案小抄

第一部分交际用语

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

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

4.What‘s the problem, Harry?

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

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

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

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

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

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

15.Must we hand in our homework now?

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

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

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

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

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

第二部分词汇与结构

阅读下面的句子，从四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.I broke my leg when Iskiing in America.2.She was convictedC.ofmurder.3.A new hotel 4.It is very convenient A.livinghere.5.I have lived here B.since1997.6.The bedroom needs_.7.He is the mandog bit me.8.I‘m tired.Iworking very hard.9.Before she left on the trip, she D.had trained hard.10.He keeps

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

B.is to

A.origin

B.shouting

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

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

D.is

C.owes

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

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

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

A.had I got

D.to

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

telephone.B.was told

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

B.ought

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

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

30.A lecture hall is C.one

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

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

B.was married

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

B.is…being

C.grew up

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

B.cleaned

第三部分完形填空

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

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

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

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

Passage 2

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

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

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

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

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

Passage 3

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

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

Passage 4

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

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

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

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

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

30.C.to exercise

第四部分阅读理解

阅读下列短文，从四个选项中选出一个正确答案 Passage 1

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

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

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

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

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

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

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

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

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

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

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

Passage 3

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

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

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

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

Passage 4

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

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

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

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

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

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

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

Who will stage the games?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Passage 8

10th August, 2004 Dear Sirs,

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

2.Where is the Head Office of the company? C.In Chicago, Illinois.3.When did the company‘s annual sales exceed $2 billion? B.In the year of 2000.4.The company thinks ____________.C.it plays a leading role in the world‘s packaging industry 5.The letter is written to ____________. A.its customers in the States and abroad 第五部分 阅读下列短文，并根据短文内容判断其后的句子是否正确（T）、错误（F），还是文字中没有涉及相关信息（NG）Passage 1

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

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

1.Lily wakes before her mother.（T）

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

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

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

Passage 2

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

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

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

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

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

Passage 3

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

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

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

5.Both the Olympic Games and the Marathon Race are very popular for old and young people in many countries of the world.（NG）第六部分书面表达工作

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

I like bikes best.

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

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

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

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

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

第四篇：电大开放英语期末复习指导小抄

开放英语《英语I-1》第一部分 小抄

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

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

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

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

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

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

词汇与结构

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

do

I

the

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

David

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

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

13.－ Would you like something to drink?－

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

16.I amC.worries

17.－you like something to eat?－

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

24.Wearemeetingfor the first time

tonight.25.This post office opens ________ Monday

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

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

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

句型变换（共计15分，每小题3分）

26.He always works on Tuesday.（改为一般疑问句）Does he always work on Tuesday?

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

How much does the flat cost a month?

26.Does the nurse have lunch between 12:00 and 1:00pm?（改为肯定陈述句）

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

I don’t have to go to work that day.28.(用what 对划线部分提问)What is he keen on?

29.Jane will not go to work(用how long对划线部分提问)How long won’t Jane go to work?30.You can't smoke here.（改为祈使句）Do not smoke here.26.There are three persons in this picture.（改为一般疑问句）

Are there three persons in this picture?

27.I’ll write the confirmation for you now.（改为否定句）

I won’t write the confirmation for you now.28.You get off(用where 对划线部分提问)Where do you get off?

29.She is f(用why 对划线部分提问)

Why is she friendly to her customers?

30.Tom cleans the f（用how often 对划线部分提问）

How often does Tom clean the floor?第四部分

阅读理解（20分，每小题2分）

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

40.Carlos gets

第五部分

翻译（共计15分，每小题3分）

41.I don’t like the flat.It is too near the road.我不喜欢这套公寓。它离公路太近了。42.He is not very tall and wears glasses.他个子不太高，带着眼睛。

43.Do you like reading English newspapers? 你喜欢看英文报纸吗？ 44.I’m interested in that large flat.我对那套大公寓感兴趣。

45.There are two armchairs, a sofa and a television in the living room.起居室里有两把扶手椅，一张沙发和一台电视。41.I’m interested in reading more about it.我很想多看一些相关的东西。

42.John doesn’t know very much and isn’t very intelligent.约翰知识面不广，也不怎么聪明。43.They get off the bus at the swimming pool.他们从游泳池那里（那一站）下车。

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

45.She is doing a tour in Paris next week.她打算下周在巴黎参观参观。

41.John is more interested in computers than I am.约翰对计算机比我更感兴趣。42.I have an English class once a week.我每周上一次英语课。43.What about taking a taxi? 坐出租车怎么样？

44.The temperature doesn’t go below 5 degrees in spring here.这里春天气温不低于5度。

45.The room is not comfortable enough.这个房间不够舒服。

第五篇：2012中央电大专科考试小抄-开放英语2小抄(完整版电大小抄)+电大英语小抄范文

第一部分 交际用语

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

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

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

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

A.Who are you B.Who’s speaking

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

第二部分 词汇与结构

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

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

C

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

A.don’t B.didn’t

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

A.tire, did…do B.tiring, have…done

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

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

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

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

B.not mentioned in the passage C.stay stable

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Building the infrastructure costs huge amounts of money.Holding the

World Cup in 2002 in Japan and

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

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

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

__D_ _ A.Because it has a major effect on the economy.B.Because it brings international prestige to the country.C.Because the host cities are permanently improved.D.All of the above.阅读下列短文，并根据短文内容判断其后的句子是否正确（T）、错误（F），还是文字中没有涉及相关信息（NG）。短文理解7 FFTTNG The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.The ancient Olympic Games began in the year 776 BC when Koroibos, a cook from the city of Elis, won a 200-metre-long race.They took place for a period of 617 years until the last games were held in AD 393.In the ancient games, athletes received prizes worth large amounts of money.In fact the word ― athlete ‖ is an ancient Greek word, meaning ― one who competes for a prize ‖.Although women did not compete in the games, there was a separate festival held at the same time in honour of Hera, wife of Zeus.At this festival unmarried girls competed in foot races.The marathon was not an event of the ancient Olympic Games.The marathon is a modern event that was first introduced in the Olympic Games in 1896.It was named after a village called Marathon where the Persians were defeated by a small Greek army.The news of the victory was brought to Athens by soldier, who ran the 26 miles from the village of Marathon to the capital.26 miles was therefore adopted as the distance of the modern marathon race.The Olympic flag was introduced in 1908 and carries the symbol of five linked rings.Which represent the five continents – Africa, America, Asia, Australasia and Europe.The Olympic flame was first carried in the 1932 Olympic Games in Los Angeles.There was no torch relay in the ancient Olympic Games.The first torch relay in the modern Olympic Games was staged in Berlin in 1936.1.The ancient Greeks held the first Olympic Games in 617 BC.F 2.The ancient Greeks held the Olympic Games for 393 years.F 3.They did not allow women to compete in the ancient Olympic Games.T

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

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

短文理解8 TTNGFF

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

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

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

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

Xiaoyan

1.When will Xiaoyan leave England?

B

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

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

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

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

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

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

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

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

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

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

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

3、Who is Tom? Tom is Dan’s uncle

4、Who is Joyce? Joyce is Tom’s wife

5、Who is Pam? Pam is Andrew’s niece

第四部分 翻译

1.A: Did you use to get on(well)with your brother?(你曾经和你哥哥/弟弟关系处得好吗？)

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

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

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

6.He asked me if I’d(would)like a cup of tea.（我是否想喝一杯茶）7.They said they didn’t know where the books were.（他们不知道书在哪儿）

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

B: I’m afraid I can’t, Bill.I’m having the TV repaired now.（我正在让人帮我修电视呢。）

9.Peter, you need to have your hair cut.（该理发了）

10.I’ve had the website changed.（我已经请人修改了网站。）Now it’s much better.11.Which isthe best football team(最好的足球队)in the world? 12.Soccer is one of the most dangerous sports(最危险的体育活动)in the world.13.If my brother calls, tell him to meet me at six.（告诉他六点钟和我见面。）

14.A: What shall we do this evening?

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

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

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

B: He is over there.He is in blue jeans.(穿蓝色牛仔裤的。)

20.A: We have plenty of time before the film.We could have something to eat(可以吃点儿东西)after the film or go to a pub.B: Sounds great.21.Your hair is too long.You need to have it cut。(理发了)22.I'm very hungry now.I want to buy something to eat。(一些吃的东西)

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

25.The room, which is in a mess,(乱七八糟的)needs to be cleared up immediately.26．A：Would you 1ike to go to the cinema?

B：hisverycoldoutside.I’d like to(我宁愿)stayathome． 27． A：Would you like the silk shirt or the cotton one? B： Either will do(哪个都行)28． She asked whether she could have a cup of tea(她是否能喝一杯茶)29.Looking after children(照顾小孩)can be very tiring． 30.I’m late, aren’t I(是不是)? 31.I used to like singing(我曾经很喜欢唱歌), but I don’t sing anymore.32．Because it was late(因为时间晚了), we didn’t go to the film.33．The wall can be either blue or red(或是蓝色，或是红色).34． I would buy a car(我就会买一辆车)if I won the lottery.35.When I see her, I’ll tell her about her brother(我会告诉她有关她弟弟的事情).36.We’ve known each other(我们就互相认识了)since we went to school.37.He didn’t use to smoke(过去不常吸烟), but he does now.38.I didn’t get up(才起床)until 11 this morning.39.This T-shirt is mine and that one’s /one is yours(那件是你的)40.Dolo is wearing blue jeans, a black T-shirt, and Nancy is wearing a short black cotton

skirt(穿着黑色的短棉裙)。41.A: Why has he gone into town? B: He has gone into town to buy a shirt(他进城去买件衬衫).42．A: I am going to play tennis on Sunday.B: What did he say? C: He said he was going to play tennis on Sunday(他打算星期天打网球).43．What would you do if you won the lottery(如果你赢了彩票)? 44．If it rains tomorrow, we’ll have to stay at home(我们将不得不留在家).好吗? shall we? 我最喜欢的。I like best.是不是 won't you该理发了 have you hair cut

太大了 are too big我恐怕 I'm afraid;

我宁愿 I'd rather 过去不常吸烟 didn't use to smoke, 才起床 didn't get up，那件是您的 that one's yours.她曾经住在这里。she had ever lived here.我要份沙拉。I'd like a salad, please.他穿着一件红色（绿色）的T恤衫。He wears a red（green）T-shirt.1 吃点儿东西好吗？ How about have something to eat？ 一定是把它放在 must have put it 这是部非常有意思的电影 This is a very interesting 最好的足球队 the best football team 我以前一直打网球 I used to play tennis 让人帮我修一修 have it repaired

最危险的体育活动 the most dangerous sports 我们就互相认识了We've known each other 你和你的同学关系好吗?1

Do you get well with your classmates? 可以坐公共汽车，也可以坐地铁。either by bus or by subway 英译汉。

1.Although it is very enjoyable, the film is too long.虽然这部电影非常令人愉快，但是太长了。

2.Sandy is wearing a long, black, silk dress.桑迪穿了条黑色的长丝裙。

3.I need to be at the airport by 6.00 o’clock.我得在六点前到达机场。

4.I must have left the camera in a shop.我一定是把相机丢在那家商店里了。

5.The accounts, which are in a bit of a mess, have to be ready for next month.帐目现在有点乱，必须要在下个月清理好。6.I didn’t have breakfast this morning.今天早上我没有吃早饭 7.The flat was in a bit of mess.房子里有点乱。

8.We needed to have the website redesigned.我们需要重新设计网站。

9.I’ve asked John to check the computer.我已经让约翰去检查计算机了 10.It would be great to see you again.能再见到你那该多好啊。11.He got on well with his sister.他和他的姐姐（妹妹）相处得很好。

12.He pointed out that she needed a better violin.他指出她需要一把更好点儿的提琴。13.They walked slowly along the road.他们沿着那条路慢慢地走着。

14.She borrowed the book and gave it back on Monday.她借了那本书,后来星期一把书还了.15.I’m in a meeting until 1.00.我开会开到一点钟。

16.We have enough money to improve the website.我们有足够的钱改进网站。

17.Do you take after your mother or father? 你像你的母亲或父亲吗？

18.I have to move out of my room on Friday because Franco has got another tenant.我周五得从房子里搬出来,因为佛朗哥又招了一位房客。

19.One of the biggest sporting events in the world is the Olympic Games.奥运会是世界上规模最大的体育赛事之一。

20.It would be great to see you to catch up on all our news.到时见了面咱们把这些日子发生的事聊一聊，会多开心啊。21.Polly（波莉）is worried about her lack of experience.波莉担心自己缺乏经验。

22.I need to be at the airport by 6.00 o’clock.我得在六点前到达机场。

23.I’ve got the same sense of humour as my mum.我和我妈妈一样，有幽默感。

24、While she was waiting, her phone rang.她正在等待的时候，电话铃响了。

25.I didn’t get up until 11.30 this morning.我今天上午十一点半才起床。

26.Football is the most popular sport in the world.足球是世界上最流行的体育运动。

27.I need to be at the airport by 6.00 o’clock.我得在六点前到达机场。

28.I’ve never been to Greece, and I’d love to go there.我从没去过希腊，我很想去那儿。

29.We’ve got enough money to hire extra staff.我们有足够的钱额外雇用员工。

30.They lived in a village north of London.他们住在伦敦北边的一个村子里。

31.I’ve played table tennis a lot, but I’ve never tried tennis.我乒乓球打得很多，网球却从未打过。32.I must have left the camera in the shop.我一定是将相机丢在了商店里。33.If I won the lottery, I’d buy a flat.如果我中了彩票，我就买一套公寓。

34.The hotel is surrounded by fields and woods.饭店四周田野树林环绕。

35.The bride was dressed in a long white dress.新娘穿着白色的长裙。36.The window was smashed and the lock on the front door is broken.窗户给砸了，前门的锁也被弄坏了。

37.My dad used to be a farmer and so did my grandfather.我爸爸从前是农夫，我爷爷也是。

38.He came across an old violin at his aunt’s house.他在他姑（姨）妈家偶然发现了一把旧提琴。39.I must get some slides made.我必须（让人）做一些幻灯片。

40.The new suitcase which Xiaoyan（晓燕）got yesterday is full already.晓燕昨天新买的箱子已经装满了。

41、His father came across a really old instrument at his aunt’s house.他父亲在他姑母家偶遇一个真的很旧的乐器。

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

对不起，我听不见你在说什么，你可以说大声一点吗？ 43: Which of these shirts would you like? B: Neither of them, thanks.这两件衬衫你想要哪一件？两件都不想要，谢谢。

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

45、He asked when the work would be completed.他问什么时候将完成这项工作。

46、He studies in a university west of Beijing.他在北京西部的一所大学学习。

47、I had the windows cleaned yesterday.我昨天让人把窗户清洁了。

48、He used to play basketball every Sunday他过去每周日都打蓝球。

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

50、Both of the boys are good at singing.这两个男孩都擅长唱歌。?

51、They enjoyed themselves at the party.他们在舞会上玩得好开心。

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

53、I've been learning English for three years我已学了三年英语了。

54、We have enough to improve the website.我们有足够的经费来改网站。

55、Do you take after your mother or father?你长得像妈妈还是爸爸？

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

1、Some football teams will have games there.答案： 有几支足球队要在那里进行比赛。

7、Are you fond of music? 答案： 你喜欢音乐吗？

12、What kind of life do most people enjoy? 答案： 多数人喜欢什么样的生活？

13、This box can hold more books than that one.答案： 这个箱子比那个箱子能装更多的书。

23、My classmate is more clever than I.答案： 我的同学比我聪明。

28、Who's going to answer the telephone? 答案： 谁去接电话？

37、He has a foreign friend who lives in America.答案： 他有一个住在美国的外国朋友。

38、A friend of mine from high school is working in England now.答案： 我高中的一个朋友目前在英格兰工作。

39、Who can help me clean the room? 答案： 谁能帮我打扫房间？

40、I'm not an English major student.答案： 我不是英语专业的学生。

41、I'm going to buy a monthly ticket tomorrow.答案： 我想明天买张月票。

42、I'm very much eager to improve my oral English.答案： 我非常渴望改进我的英语口语。

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

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

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

46、How long will it take us to get there? 答案： 我们到那儿要用多长时间？

47、The price of gasoline will come down in Chinese market.答案： 中国市场上的汽油价将会下降。

48、Don't you think smoking is harmful to your health? 答案： 你不认为抽烟对你的身体有害吗？

49、I think the picture shows us how fruit is necessary to life.答案： 我想这幅图是告诉我们水果对生活是不可缺的。50、You can buy water inside.答案： 你可以在里面买水喝。

51、This one's pretty, but it costs too much.答案： 这个很漂亮，但是很贵。

52、They have been working together for three months and have come to know each other better.答案： 他们一起工作了三个月，相互之间也更了解了。

53、It was a hard job, but he did not mind.答案： 这项工作很艰苦，但他并不在乎。

54、It's their duty to look after these young trees.答案： 他们的责任是照看这些小树。

55、She begins cooking as soon as she gets home.答案： 她每天一到家就开始做饭。

56、I'll call you as soon as I arrive.答案： 我一到就给你打电话。

57、She looks lovely when she is happy.答案： 她高兴的时候看起来很可爱。

58、Li Bai is one of the greatest poets that have ever lived in China.答案： 李白是中国有史以来最伟大的诗人之一。

59、Okay, and I need a pen to fill out the address.答案： 好，我还得借一支笔来填写地址。

60、Just because you like, it doesn't mean I will.答案： 你喜欢它，并不意味我也会喜欢。

61、Why, do you want me to change the channel? 答案： 怎么了，你要我换个频道吗？ 62、Yeah, I'm anxious to hear all the songs from her new album.答案： 是的，我也很急着听她新唱片里所有的歌。63、This street will be widened.答案： 这条大街将要加宽。64、She likes Mike a lot, but she doesn't want to get married so early.答案： 她喜欢迈克，但她不想那么早就结婚。

65、When I was young, I'd listen to the radio, waiting for my favorite songs.答案： 当我还是个小孩的时候，我常听收音机，等待我最喜欢的歌。

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

67、Travel broadens the mind.答案： 旅行可以开阔眼界。

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

69、I came back because of the rain.答案： 因为下雨我就回来了。

70、You ought not to smoke so much.答案： 你不应该抽这么多的烟。

71、A teacher should have patience in his work.答案： 当老师应当有耐心。

72、The earth on which we live is shaped like a ball.答案： 我们居住的地球，形状像一个大球。

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

74、Open the window and let the fresh air in.答案： 打开窗户让新鲜空气进来。

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

答案： 她习惯住在乡下。

76、Can you express yourself clearly in English? 答案： 你能用英语清楚地表达自己的意思吗？ 77、I am very familiar with his name.答案： 我很熟悉他的名字。