00015自学考试英语二2006年10月试卷和答案

第一篇：00015自学考试英语二2006年10月试卷和答案

2006年10月份全国自考英语(二)真题

一、Vocabulary and Structure(10 points,1 point each)从下列各句四个选项中选出 一个最佳答案，并在答题纸上将相应的字母涂黑。

1.He spoke so ______ that even his opponents were impressed by his words.A.frankly B.clearly C.convincingly D.loudly 答案：C

2.The government ______ great importance to intellectual property protection.A.associates B.attaches C.attributes D.approaches 答案：B

3.The heart is ______ intelligent than the stomach,for they are both controlled by the brain.not much much more no more 答案：D A.B.C.D.not so 4.The factory has to be shut down ______ funds.A.in spite of B.for lack of C.with a view of D.for the sake of 答案：B

5.The hotel manager said that they did not have a single ______ room left.A.vacant B.empty C.bare D.hollow 答案：A

6.I’ll accept any job ______ I don’t have to get up early.A.as far as B.in case C.as long as D.as though 答案：C

7.On hearing the news,he rushed out of the dining hall,leaving his lunch ______.A.finished B.unfinished C.finishing D.to finish 答案：B

8.______ did she complain about the food,she also refused to pay for it A.Not only B.Only C.Nor D.So 答案：A

9.She offered me a drink before he ______ his coat.A.would take off B.takes off C.had taken off D.has taken off 答案：C

10.On the top of the hill stands a(n)______ church.A.charming old Spanish B.old charming Spanish C.Spanish old charming D.Spanish charming old 答案：A

二、Cloze Test(10 points,1 point each)下列短文中有十个空白，每个空白有四个选 项。根据上下文要求选出最佳答案，并在答题纸上将相应的字母涂黑。

1.Many people enjoy skiing in winter.Before going skiing you should 1 necessary preparations:First,be sure you keep warm and comfortable by 2 the right clothing.The feet and head are most important because 3 easily escape through these parts of the body.Make sure you have two 4 pairs of socks,preferably made of natural fibers(天然 纤维).Make sure your footwear fits 5 and allows your feet to breathe.It is

absolutely 6 to cover your head for about 80% of body heat can be lost through the head.Skiing can be divided 7 crosscountry and downhill.The downhill variety is a great way to 8 stress and have fun.An adequate stretch before each run is necessary.It is not much different from 9 you usually do in a gym to warm up your muscles.Firsttimers can learn the basic skills from qualified instructors.The most important thing to learn is balance.When you lose control,10 to one side of your body,instead of forward or backward,to avoid injuries.(1).(A).(B).(C).(D).答案：B

(2).(A).(B).(C).(D).答案：A

(3).(A).(B).(C).(D).答案：B

(4).(A).(B).(C).(D).答案：C

(5).(A).(B).(C).(D).provide make take get wearing shaping dressing covering tension heat pressure stress heavy loose thick light reliably particularly invariably perfectly

答案：D

(6).(A).(B).(C).(D).答案：C fundamental radical essential potential(7).(A).(B).(C).(D).答案：C among between into from(8).(A).(B).(C).(D).答案：A relieve decrease minimize release(9).(A).(B).(C).(D).答案：D that how this what(10).(A).(B).(C).(D).答案：B spring fall jump leap

三、Reading Comprehension(30 points，2 points each)从下列每篇短文的问题后所 给的四个选择项中选出一个最佳答案，并在答题纸上将相应的字母涂黑。

1.America’s election day is 7 November.On that day citizens who wish to will

cast their ballots(选票)for the presidential candidate they prefer．The result of this process is called the popular vote.However,not one of the votes cast on

election day actually goes directly to a particular candidate.Why?It has to do with the electoral college.The electoral college was created in response to a problem encountered during the Constitutional Convention of 1787，where delegates(代表)were trying to determine the best way to choose the president．If Congress were to elect the president，he would be too easily controlled by the legislature．If all the citizens were to vote directly for the president，there might be too many local candidates and none representing a wide body of opinion；or it might be difficult to count the votes cast over a vast country.The framers of the Constitution(宪法制定者)intended that the electors，chosen for their wisdom，should come together and choose on behalf of the people．In fact,the swift rise of political parties guaranteed that the electoral system never worked as the framers had intended；instead，national parties quickly came to dominate the election campaigns．The electors became mere figureheads representing the state branches of the parties who got them chosen，and their votes were predetermined and predictable．But anyhow,America has retained the electoral college to choose its president and vicepresident.There is some variation among states in how electors are appointed，yet generally they are chosen by the popular vote．Each political party in a state chooses a list of local worthies to be members of the electoral college if the party’s

presidential candidate wins in the popular vote in the state．Members of the electoral college have the moral obligation to vote for the candidate who won the popular vote in their state.This moral duty,plus the fact that electors are members of the same political party as the presidential candidate，ensures that the outcome in the electoral college is a valid reflection of the popular vote in 7 November.(1).The term ‘the electoral college’ in the passage means _______.(A).a body of persons voting out the president(B).a body of persons voting out the voters(C).a body of scholars for study on presidential election(D).a body of persons counting the votes over a vast country 答案：A

(2).The framers of the Constitution intended that the electors should _______.(A).be chosen among ordinary people(B).choose the president on behalf of the people(C).choose the president on behalf of the political parties(D).be chosen among famous persons from each political parties 答案：B

(3).In the third paragraph，the word “figureheads” means _______.political figures nominal electors constitutional leaders state representatives(A).(B).(C).(D).答案：B

(4).Members of the electoral college are supposed to _______.(A).cast their ballots for the candidate they like(B).carry out the presidential election on 7 November(C).attend the Constitutional Convention on 7 November(D).vote for the candidate winning the popular vote in the state 答案：D

(5)..The tone of the author is _______.(A).positive(B).negative(C).subjective(D).objective 答案：D

2.Danger is waiting for you every time you step out of your front door.The hidden danger,however,is not a robber,but merely the sidewalk beneath your feet.Although a short walk down the road may not normally be considered a dangerous activity,a recent government study suggests otherwise.Pedestrian’s(行人的)danger tripping up on uneven or damaged sidewalks occurs twice every 100 meters，causing injuries which can match those suffered in a car crash.At least 600，000 trips on sidewalks require medical treatment across the country every year，according to the Pedestrians Association；the government says the figure for serious injuries is a small part of that，though．

Although the elderly and disabled are the most likely victims of uneven sidewalks，it has caused injuries among thousands of pedestrians of all ages，according to one analyst of the Pedestrians Association’s London Office．“Such a fall can sometimes mean a lifechanging injury for older people，which leaves them wheelchairbound or having to walk with a stick,”he

said．“A fall can also make people lose confidence，forcing them to stay indoors.”

According to Pedestrians Association director Ben Mark，the hidden dangers of walking along a sidewalk are not clear by a lack of comprehensive data，concerning the true extent of the problem．He said，“Victims of sidewalk falls are invisible casualties(受伤人员)as far as the National Road Casualty Statistics are concerned—it only counts if you’ve been hit by a car or a lorry on the road．It’s

really bad that we don’t know how many people are injured by sidewalks．Nobody keeps track of the data.”

(1).The purpose of the passage is to warn pedestrians to _______.(A).make better sidewalks(B).pay attention to their feet(C).pay attention to their feet(D).stay indoors as much as possible 答案：C

(2).According to a recent government study,_______.(A).a robber is more dangerous than a sidewalk(B).a short walk along the street might be dangerous(C).a hidden danger causes more harm than any other danger(D).everyone will run into a danger on stepping out of his door 答案：B

(3).Which of the following statements is true?(A).Car injuries match those from tripping．

(B).Cars have caused more injuries than lorries．

(C).There are 600，000 trips all together every year all over the country．(D).Pedestrian injuries on the sidewalk deserve public attention．

答案：D

(4).From the passage，it can be inferred that _______.(A).a fall on the sidewalk causes young people little injuries(B).most of the sidewalk injuries don’t need medical treatment(C).a sidewalk fall may make old people dependent on wheelchairs(D).the government provides the exact number of sidewalk injuries each year 答案：C

(5).The last paragraph probably implies that the National Road Casualty Statistics _______.(A).(B).(C).(D).答案：C focuses on the sidewalk injuries keeps track of data of sidewalk injuries pays less attention to the sidewalk injuries has an exact number of the sidewalk injuries 3.Most parents make wellmeant efforts to set high goals to motivate and stimulate their children’s learning and good behavior,”observes Sam Goldstein，a psychologist specializing in child development at the University of Utah.“But many don’t understand their own child’s limitations or strengths.”

In fact，many potentialities and limitations—in intelligence，character and mentalhealth—are laid down prior to birth．We may want our son or daughter to do

better than we did at the same age，but if it’s not in the cards，or genes，no amount of coaching or coaxing（诱导)will move them much beyond their natural gifts．In fact，the pressure may have the opposite effect．In most cases，the parents’urge only adds to their children’s anxiety.Trouble arises when we ignore the signs that a child isn’t ready or able to live up to our expectations．If a child is not really good at what his parents are pushing him to do，he will be confronted with failures．And repeated failures may cause some children to set the bar too low for themselves，withdrawing from new experiences and missing out on opportunities to guarantee they won’t fail again．When a child doesn’t meet expectations，the parents may feel anger,which shows up as annoyance or frustration．Children may see their parents’disappointment as rejection，and these feelings can lead to hostility,emotional withdrawal，lack of ability and conduct problems or immoral behaviors.The bottom line is that we must accept our children for who they are and allow them to become what they will be.But don’t misinterpret acceptance as permissiveness.Let children do what they want when they want to；homework must be done，and family rules respected．It comes down to a delicate balance of control and acceptance.Often kids will give us the clue we need to help them set and achieve realistic goals.The benefits of taking a realistic view of your child may surprise you．When parents are accepting，loving and supportive，children are often motivated to exceed your expectations.(1).According to the passage,most parents tend to _______.(A).permit children to do what they want(B).overestimate their children’s strengths

(C).set goals beyond children’s natural ability(D).motivate their children all the time 答案：C

(2).Children’s potentialities and limitations are _______.(A).predetermined(B).predicted(C).prearranged(D).preoccupied 答案：A

(3).Parents not only allow their children to become what they want,but also _______.(A).(B).(C).keep a balance of control and acceptance help their children to discipline themselves urge their children to exceed their expectations

(D).答案：B make wellmeant efforts to stimulate their children(4).Children can do better than expected if their parents _______.(A).accept their children as they are(B).read childdevelopment books(C).set high goals for their children(D).teach family rules to their children 答案：A

(5).The best title for the passage would be _______.(A).Failure,the Mother of Success(B).Early Education,A Sure Way to Success(C).Parents,Be Realistic about Your Children(D).The More You Demand,the Better Your Children Will Be 答案：C

四、Word Form(10 points,1 point each)将括号中的各词变为适当的形式填入空白。答案写在答题纸上。

1.___(give)enough time,he will make a firstclass tennis player.答案：Given

2.A bullet ___(hit)the tree behind which he was hiding.答案： hit

3.The amount of sugar you add to the coffee depends largely on your ___(prefer).答案：preference

4.Nothing is particularly ___(worth)of praise.答案：worthy

5.My teeth are quite ___(sense)to hot and cold food.答案： sensitive

6.There were more than 100 ___(aircraft)on the carrier(航母).答案：aircraft

7.Young people should be ___(respect)of their elders.答案：respectful

8.We are all ___(ignore)of the reasons for her absence.答案：ignorant

9.My sister can never resist ___(buy)fashionable shoes.答案：buying

10.The medicine is very ___(effect)against common cold.答案： effective

五、Translation from English into Chinese(15 points)将下列短文译成汉语并将答 案写在答题纸上。

1.Before my graduation from college,I went into business to make money for my music study abroad,which I always think of as a waste of time.Now I do not for a moment mean I look down upon business.My point is that it was not for me.I went into it for money,and aside from the satisfaction of being able to help the family,money was all I got out of it.I felt that life was passing me by.Apart from being merely discontented,I felt rather miserable.My ambition was to save enough to go to Europe to study music.Finally,I accumulated enough to go abroad.I resigned from my position and sailed for Europe without hesitation.There I worked harder than I ever thought I would and enjoyed every minute of it.I was leading a full life;that’s what I had dreamed of.答案：为了攒钱出国学习音乐，我大学还没毕业就开始经商了——但我总是认为那是在浪费时光。这里我丝毫没有看不起经商的意思，而是说它不适合我。我经商是为了赚钱，除了能给家里一 些补贴所带来的一点满足外，所得到的只是钱了。我感到时光正从身边流逝。开始我只是不满意，后来变得痛苦不堪。我的目的就是攒下足够的钱，到欧洲学习音乐。终于，我攒够了出国的钱。我毫不犹豫辞掉工作，漂洋过海奔向欧洲。在欧洲，我刻苦学习，比曾经想象的还要刻苦，但 每一分钟都过得很快乐。我生活得很充实；这才是我梦寐以求的生活。

第二篇：00015自学考试英语二2009年04月试卷和答案

2009年4月全国自考英语

（二）真题参考答案

一、Vocabulary and Structure（10 points,1 point for each item）从下列各句四 个选项中选出一个最佳答案，并在答题卡上将相应的字母涂黑。

1.We ______ go out to restaurants, but mostly we eat at home.A.occasionally B.relatively C.continually D.absolutely 答案：A 2.This is the first time that a woman has been _____ to the post.A.granted B.praised C.pointed D.appointed 答案：D 3.If payment is not received, legal action will be our only_____.A.aggression B.advantage C.alternative D.ambition 答案：C 4.Dont trust everything______ you have read in the newspapers.A.which B.that C.as D.what 答案：B 5.The conclusion from the study is not definite;it is just_____.A.tentative B.valid C.technical D.thorough 答案：A 6.She _____ everything else and concentrated on the task before her.set aside set up 答案：C 7.When you _____ know Bob better, you will like him.go to got to went to get to 答案：D 8.Ive got the order from the boss that the work ______ finished before 5p.m.today.be will have been could be 答案：B 9.______Tom has done really amazed everyone in his class.A.What B.Which A.B.C.D.set off set back

A.B.C.D.A.B.C.D.would be C.That D.Who 答案：A 10.It is not decided _____ the conference will be held.A.what B.which C.when D.that 答案：C

二、Cloze Test（10 points,1 point for each item）下列短文中有十个空白，每个

空白有四个选项。根据上下文要求选出最佳答案，并在答题纸上将相应的字母涂黑。

1.We all believe that modern technology can make life better because it makes everything faster.But by 11 everything up, we suffer losses we have not yet learnt to know.Our day begins with speedy urges: the alarm rings and you jump 12 bed.You take a quick shower.Then you wake the kids and 13 them through breakfast so they wont miss the bus.At the dining table, you swallow some slices of bread with a cup of tea.When everything 14, you hurry to the car, thinking of the things you would buy from the supermarket on the way 15.Driving 20 minutes in the busy traffic, you reach your workplace, rushing into the building and 16 up the stairs three at a time, arriving at your desk with seconds to spare.You take 17 deep breaths.Then, you instantly remember that the 18 you didnt finish last night must be faxed to Beijing by 10 oclock in the morning.Yet it seems that the 19 we go, the further we fall behind.Not only in the literal sense of not getting done what we set out to do, 20 at a deeper level.It has come to the point where my days feel like an Olympic marathon.(1).答案：

三、Reading Comprehension（30 points，2 points for each item）从下列每篇短文 的问题后所给的四个选择项中选出一个最佳答案，并在答题卡上将相应的字母涂黑。

1.Parents can have a great impact on the development of their childrens creativity in art.But first, they have to know how.They may find the following advice interesting and instructive.Encourage free drawing rather than coloring books.Coloring books stop the possibility of selfexpression.A child may just enjoy colorful pictures and never learn how to express himself.As an art teacher says, “Children have a very powerful instinct to draw freely and roughly.Such practice makes them learn language easily.” In fact, a child expresses himself in rough drawing.This is the beginning of literacy and creativity.Also, parents should not teach their kids“how” to draw and they should not make their kids draw realistic pictures to entertain themselves.Experience tells us that such teaching from the parents will discourage children, making them think they cant do it the “right”way.Competition and rewards should also be avoided in the process of artistic creation.A childs natural instinct to create will disappear if he or she thinks about prize while drawing.Parents should be role models for their kids.They should not say things like,“I cant draw a straight line.”Instead, they should learn to say,“I love to

create.”This teaches children that the process of creation is more important than the product.If children see their parents drawing, cooking or building creatively, they will do the same.Buy a notebook for your child to use every day.This can be a journal for making up stories, writing ideas and drawing pictures.Even the youngest child can use it to

draw freely and roughly, expressing himself.Take your child to places that promote ideas and creativity.Art museums, science centers, libraries and childrens museums all are great places to see other peoples creativity.That will inspire children to make their own creations and inventions.Give children choices and free time.Some of the best ideas come from daydreaming and imagining.In short, parents should allow their kids to have the freedom to invent for themselves.That means not always teaching and commanding.(1).To develop their artistic creativity, children should be encouraged to______.(A).(B).(C).(D).答案：A draw freely and roughly learn to draw realistic pictures know how to draw before they start learn to draw good pictures to get prizes(2).Parents are encouraged to be role models for their kids because.(A).parents love to create(B).parents can draw straight lines(C).children tend to follow their parents examples(D).children like the product of their parents creativity 答案：C(3).It can be inferred from the passage that in artistic creation.(A).product is more important than process(B).process is more important than product(C).process and product are equally important(D).both process and product are unimportant 答案：B(4).To be inspired by other peoples creativity,children should.(A).write ideas(B).make up stories(C).buy good notebooks(D).visit museums, libraries, and science centers 答案：D(5).The main idea of this passage is that.(A).children should be encouraged to draw freely(B).children should follow their parents examples(C).parents should know how to cultivate their kids creativity(D).most parents teach their kids confidently and instructively 答案：C 2.It is often said that politeness costs nothing.In fact, it seems that a little more politeness could save businesses ￡5 billion every year.Frequently hearing the phrase“thank you” or “well done” means the same to staff as a modest pay rise.Praise and encouragement also makes employees more likely to work hard and stay in their jobs.In this way the business companies can save the cost of finding new employees.A third of 1,000 workers surveyed by a consulting firm said they did not get thanked at all when they did well—and a further third said they were not thanked enough.In both cases, staff said they felt undervalued, meaning they were less likely to exert themselves and were more likely to look for employment elsewhere.The result of the survey shows that there would be around ￡52 billion loss in productivity if the employees felt less appreciated.According to the firm, praising staff has the same positive effect as a 1 per cent pay rise—and works out much cheaper for bosses.Three out of four employees said that regular acknowledgement by their bosses was important to them, but only a quarter said they were actually given as much praise as they felt they needed.The survey found that those in bluecollar and manual jobs were less likely to be given any recognition for doing well.But it seems that they most need such praise.In regional terms, Scottish staff felt most undervalued.Four out of ten workers said they were never thanked and eight out of ten said they would like more praise.However, workers in the NorthEast are less impressed by being praised by the boss, as only 69 per cent said they felt the need to be told “well done” regularly.Older employees and women need the most reassurance, according to psychologist Averil Leimon.She said that words of praise did more than creating a pleasant place to work—they could even promote profits.(1).The survey indicates that politeness could save businesses a huge amount of money every year because.(A).(B).(C).(D).答案：D politeness makes employees expect pay rise politeness is less likely to make staff work harder politeness helps employers find proper employees politeness helps employers reduce the cost of staff employment(2).Workers doing well but not getting thanks from their bosses will probably.(A).leave for jobs elsewhere(B).work harder to get praise from their bosses(C).exert themselves in their work to get pay rise(D).work harder to get encouragement from their bosses 答案：A

(3).According to the survey, of the employees believed they were praised as much as expected.(A).25%

(B).(C).(D).答案：A 30% 40% 75%

(4).The survey shows that those who do not pay much attention to praise are.(A).staff from Scotland(B).workers in NorthEast(C).older and women employees(D).older and women employees 答案：B

(5).It can be concluded from the passage that.(A).bluecollar employees are expecting more pay rise(B).pleasant workplace could promote business profits(C).pay rise is an important motivation for manual workers(D).words of praise could possibly increase business profits 答案：D 3.A centuriesold tradition, illustrated in a modern childrens book, links the sweetness of honey with the joy of learning to read.“The grandpa held a jar of honey so that all the family could see.He then dipped a spoon into it and put some honey on the cover of a small book.The little girl had just turned five.„Stand up, little one,‟ he asked the girl softly.„I did this for your mother, your uncles, your older brother, and now you!‟ Then, he handed the book to her.„Taste!‟

She touched the honey with her finger and put it into her mouth.„Whats that taste?‟ the grandpa asked.The little girl answered,„Sweet!‟

Then all of the family said in a single voice,„Yes, and so is knowledge, but knowledge is from the bee that made that sweet honey, you have to go after it through the pages of a book!‟

The little girl knew that the promise to read was at last hers.Soon she was going to learn to read.”

This is the beginning of a profoundly moving childrens book entitled Thank You, Mr.Falker.In this book, Patricia Polacco writes of her own passion to read, inspired by the honey on the book.It wasnt until fifth grade that she met her beloved teacher who provided the hlep that she needed to finally unlock the magic of the written word.Reading this book,we are in fact acquainted with some enduring traditions of child education that stress the importance of verbal capacity at a very early age.The child learning to read is admitted into a collective memory by way of books.And with the printed words that are active with meaning, the child becomes acquainted with a common past which he or she renews, to a greater or lesser degree, in every reading.Much as the author of the book Thank You, Mr.Falker puts it,“Almost as if it were magic, or as if light poured into her brain, the words and sentences started to take shape on the page as they never had before…And she understood the whole thing…Then she went into the living room and found the book on a shelf, the very book that her grandpa had shown her so many years ago.She spooned honey on the cover and tasted the sweetness…Then she held the book, honey and all, close to her chest.She could feel tears roll down her cheeks, but they werent tears of sadness—she was happy, so very happy.”

(1).The girl who tasted the honey on the book was.(A).nearly six years old(B).less than five years old(C).more than six years old(D).a little more than five years old 答案：D

(2).It can be inferred from the passage that.(A).the girls mother and uncles were good scholars(B).Mr.Falker helped Patricia Polacco write her book for children(C).the honeyonthebook tradition has been practised for many generations(D).the girl who tasted the honey on the book writes the book Thank You, Mr.Falker 答案：C

(3).The book entitled Thank You, Mr.Falker is about.(A).the early life of Mr.Falker(B).Polaccos early experience with reading(C).the magic power of written words on children(D).how the honey on the book makes children feel happy 答案：B

(4).The main purpose of this passage is to.(A).introduce a “profoundly moving”childrens book(B).tell that childrens verbal capacity is very important(C).show that words are magic and they make children happy(D).show how the girl who tasted the honey on the book grew into a writer 答案：A

(5)..The last paragraph implies that the happiness of the little girl came from

(A).(B).(C).(D).答案：B the honey she tasted the ability to read books the book her grandpa had shown her the collective memory that accepted her

四、Word Form（10 points,1 point for each item）将括号中的各词变为适当的形式 填入空白。答案写在答题卡上。

1.This was one of the most ___(fruit)debates of the conference.答案：fruitful

2.None of the applicants has any___(profession)job experience.答案：professional

3.Most computer users have never received any formal training;___(consequence), their skills are limited.答案：consequently

4.Our new office building is ___(infinite)better than the old one.答案：infinitely

5.Their aim was to___(modern)the health service, and they succeeded.答案：modernize

6.She felt very ___(weaken)after long illness.答案：weak

7.When the play started, the children ___(tell)to sit down quietly.答案：were told

8.We should take a ___(globe)view of our business.答案：global

9.It took her only five minutes to work out a ___(solve)to the difficult problem.答案：solution

10.The doctor advised him to eat a great___(various)of food.答案：variety 【评分标准】

语法错误或拼写错误均不给分。

五、Translation from Chinese into English（15 points,3 points for each item）将下列各句译成英语并将答案写在答题卡上。

1.不管愿不愿意，你都必须按时完成这个项目。

答案：Whether you like it or not, you have to finish this project on time.2.死记硬背的东西很容易被遗忘。

答案：What is learned by rote will easily be forgotten/be forgotten easily.3.经过长期的和平谈判，两国最终达成了协议。

答案：After a long period of peace talks, the two countries have finally come to terms/reached an agreement.4.请读一下这份介绍今年财务状况的报告。

答案：Please read this report which presents an account of this years financial situation.或者

Please read this report about this years financial situation.5.要做这样的实验，就需要付出最大的努力和耐心。

答案：To undertake such an experiment, one should work with greatest efforts and patience.【评分标准】

(1)主要语法错误(如动词时态、语态、虚拟语气、主谓一致、否定、疑问以及其他句型错误)或 影响基本句意的重要用词错误扣1分。

(2)非基本语法错误(如介词、代词、冠词、大小写、标点等错误)以及不影响基本句意的用词错 误每两处扣1分。

(3)拼写错误每两处扣1分。拼写错误本大题总扣分不超过3分。(4)如所用句型与答案不一致，只要语言和意义正确，均应给分。

六、Translation from English into Chinese（15 points）将下列短文译成汉语并将 答案写在答题卡上。

1.Adults can teach children to handle money by helping them to follow a money management plan.First, children should be taught ways to earn money.Babysitting, newspaper routes, or housework may be options.Then they should be shown how to save for something special.A plan can be developed that allows them to use a little of their money they earn for minor purchases, such as birthday cards and candy.The rest of the money they earn can be put in the bank.When there is enough, the child can purchase some big items, such as MP4, DVD players, etc.A money management plan taught early can help children spend money more wisely later in life.答案：大人可以教会孩子们如何按照理财计划处理金钱问题。首先，孩子们应该得到一些指导，学会怎么挣钱。帮人家看看小孩、替人送送报纸、做做家务等等，都是可行的选择。然后，大

人应该告诉孩子如何存钱，用以买些自己特别想要的东西。还要制定一个计划，让孩子们可以从 存款中拿出一小部分来，买些零星物品，如生日卡片、糖果等。剩余的钱可以存到银行里，存到 足够多时，孩子们就可以买些大件，如MP4，DVD播放器等。小时候学些理财计划有助于孩子们将 来更合理地花钱。【评分标准】

短文英译汉的评分标准按译文质量分为15~13分、12~10分、9~7分、6~4分和3~1分五个档次。各 档次标准如下：

(1)15~13分。全文翻译正确或基本正确，汉语表达通顺。

(2)12~10分。全文主要内容翻译正确或基本正确，汉语表达通顺，但有少数语句翻译错误。(3)9~7分。全文不少于一半的内容基本正确，汉语表达尚通顺，有一些语句翻译错误。(4)6~4分。少部分内容翻译基本正确，有较多的语句翻译错误。(5)3~1分。仅译对个别句子。

(6)全文译错或译出零星单词或全文未译，不给分。(7)缺译的语句按完全译错处理。

根据以上评分档次描述，评分可在相应的档次内上下浮动。

第三篇：2013年10月自学考试英语二真题试卷答案详解

2013年10月高等教育自学考试全国统一命题考试

英语

（二）试卷真题解析（课程代码00015）

本试卷分为选择题和非选择题两部分，满分100分，考试时间150分钟。

第一部分为选择题。考生必须在“答题卡”上按要求填涂作答。

第二部分为非选择题。

第一部分 选择题

一、阅读判断（第1—10题，共10分）

短文后列出10个句子，根据短文内容判断每个句子。A是正确，B是错误，C是文中未提及。

Farms Appear in Cities

When you hear the word “farm”, you may imagine the countryside with cows and crops.But scientists say the farms of the future could be built in tall buildings in some large cities.It may be difficult to believe, but in fact, the technology for growing crops in doors already exists.Farming in the city is already happening.Some vegetables are already grown in greenhouses.Even the scientists at the South Pole research station can enjoy fresh vegetables they grow in their own greenhouse.Experts say indoor farming solves many problems.First, traditional farming takes up a lot of land.Growing crops in tall buildings — called vertical farming（垂直农业）— can solve the problem.Also, fruits and vegetables grown indoors would not face serious threats from insects and weather.Though vertical farms don’t exist yet, experts have created a plan for recycling in such farms.The water from indoor fish ponds would be used to water crops.Gases from crop waste would be used to heat the building.Waste from chicken or pigs would be reused as a source of energy.But experts believe vertical farming is not going to be easy.They say it can be difficult to control climate conditions indoors.Besides, Plants differ in their weather and lighting needs.For example, some plants like warm, sunny weather, but other plants prefer cooler temperatures.That’s not to say these difficulties won’t be overcome — but it will take time.Most experts suggest it may take about 5 to 15 years before the first vertical farms could be created.【参考译文】

农场出现在城市里（城中农场）

当听到“农场”一词，你可能联想到乡下的母牛和庄稼等等。但科学家说，未来的农场可能会建在一些大城市的高楼里。

此事可能难以置信，可是事实上，在室内种庄稼已经存在了。城市里的农场已经出现，某些蔬菜已经在温室里生长。甚至在南极科考站，科学家们能享用他们在温室里自己栽种的新鲜蔬菜。

据专家们说室内农场可以解决许多问题。首先，传统农场占据大片土地。在高楼里种庄稼（称之为垂直农业）可以解决此问题。再者说，水果和蔬菜室内种植不会受到害虫和气候的威胁。

尽管垂直农场尚未成为现实，但是专家们已经在一些农场创建了再循环计划：把室内养鱼池的水用于浇灌农作物，把来自于农作物的废气用于建筑物的供热，来自于鸡和猪的粪便重新利用作为能源。

但是专家认为垂直农业并不是一件容易的事。他们说，控制室内气候环境是困难的。除此之外，植物对气候和光照需求有差异。例如，一些植物喜好温暖、阳光普照的气候，但另一些植物更喜欢较凉爽的温度。

并不是说这些困难不能克服——但是这将需要花时间。大多数专家指出，建立起第一个垂直农场可能需要五年到十五年的时间。

1.The word “farm” may make you think of the countryside.A.True B.False C.Not Given 【答案】A 【解析】从第一段you may imagine the countryside with cows and crops可知，当提到“农场”这个词就会使你联想到乡村。

2.It is still a dream for people to grow crops indoors.A.True B.False C.Not Given 【答案】B 【解析】从第二段in fact, the technology for growing crops in doors already exists.Farming in the city is already happening.可知，在室内种植不仅仅是个梦想。

3.Scientists at the South Pole research station live a hard life.A.True B.False C.Not Given 【答案】C 【解析】文中提到南极科考站的科学家在室内种植蔬菜，但是并未提及他们生活是否艰苦。

4.Vertical farming does not need as much land as traditional farming.A.True B.False C.Not Given 【答案】A 【解析】正确常识，“垂直农场”当然不需要像传统农场那样大片土地。

5.Fresh fruits and vegetables are very expensive in cities.A.True B.False C.Not Given 【答案】C 【解析】新鲜的水果和蔬菜在城市里是否非常昂贵，文中未提及。

6.Crops grown indoors would not be badly harmed by insects.A.True B.False C.Not Given 【答案】A 【解析】从第三段fruits and vegetables grown indoors would not face serious threats from insects and weather.可知，生长在室内的庄稼不会有虫害。

7.Scientists do not know how to reuse the animal waste in vertical farms.A.True B.False C.Not Given 【答案】B 【解析】从第四段Waste from chicken or pigs would be reused as a source of energy.可知，科学家知道在垂直农场如何利用动物的粪便。

8.Some experts say vertical farming could be difficult.A.True B.False C.Not Given 【答案】A 【解析】从第五段But experts believe vertical farming is not going to be easy.可知，科学家认为建垂直农场不是件容易的事情。

9.Indoor plants need the same weather and lighting.A.True B.False C.Not Given 【答案】 B 【解析】从第五段Plants differ in their weather and lighting needs.可知，室内植物对气候和光照需求有差异。

10.The first vertical farms appeared 5 years ago.A.True B.False C.Not Given 【答案】B 【解析】从第六段最后一句it may take about 5 to 15 years before the first vertical farms could be created.可知，不是第一个垂直农场出现在五年之前，而是还需要5—15年才能够建立起来。

【试题分析】

短文后面的这10个题目主要是考查了两个方面能力：阅读时对基本内容的掌握情况，能否理解短文中表达的概念或细节；另外一方面，迅速阅读短文，获取信息后做出正确判断的能力。

二、阅读选择（第11～15题，每题2分，共10分）

阅读下面短文，请从短文后所给各题的4个选项（A、B、C、D）中选出1个最佳选项。

A Good Lesson

After living in Europe for seven years, my parents decided that my family would move to the United States.We all looked forward to this.What would people think of us? For me, I hoped to be the hero of the class.I was not disappointed.All my classmates admired my experience, and I quickly became well known as “the French guy.” I was very popular for a time.However, I was not interested in many things my classmates did, and it was hard for me to connect with them.I enjoyed listening to classical music, never watched TV, and almost never watched movies.I did not have a common background with my friends because I grew up in Europe.I had few friends, and fewer good friends.When I look back now, I realize I was a bit of an idiot to many people around me.I kept talking proudly about my experience.And I thought myself better than those around me because I lived in Europe but they didn’t.I had decided I wanted better friends when my parents said that we were going to move again!I saw this as a perfect chance to get better friends, where people did not know of my unkind past.When we moved to California, I did not show off as I had done for five years.I did not tell everyone that I lived in Europe.I still listened to classical music, but I just kept my music to myself.Sure enough, I found that people like someone who is not typical but does not boast about it.Nothing can replace good friends, and if I had to control my temper and pride, it was well worth it.【短文大意】

一个教训

在欧洲生活了七年以后，我父母决定搬到美国。我们都盼望着搬家，人们会怎样对待我们？我希望成为班里的英雄。

我没有失望。我的班里所有同学都羡慕我的经历，很快我以“法国男孩”著称。那一段时间我很受欢迎，然而我对班里同学做的许多事情都不感兴趣，很难融入他们之中。我喜欢听古典音乐，从不看电视，也几乎从不看电影。

因为我生长在欧洲，所以与我的朋友们背景不同。我没有几个朋友，好朋友更少。现在当我回顾往事，我意识到我对周围的人们有一点儿像个白痴一样，我总是高傲地谈到我的经历，并且我认为我比我周围的人都好，因为我曾生活在欧洲但他们没有。

当我的父母说我们要再次搬家时，我决定我要有更好的朋友。我看到交好朋友的机会，因为那个地方的人对我的过去并不了解。

我们搬到了加利福尼亚时，我没有像过去五年那样炫耀。我仍然听古典音乐，但是我只是自己欣赏。的确，我发现人们喜欢那种独特的但不夸耀的人。

什么也不能替代好朋友，如果为此不得不控制自己的脾气和傲慢，这也是值得的。

【试题分析】

本题题型是Reading Comprehension阅读理解。

阅读理解部分主要测试考生英语的阅读、理解、分析、判断能力。考生需要熟练掌握一定的词汇量，把握文章 的基本结构，理解文中说明要点的事实和细节，根据上下文语境推断领会作者的写作意图、观点和态度。考生也需要具有一定的阅读速度以及知识背景。

一般来说，阅读理解题都可以分为主观题和客观题两大类。主观题用来测试考生的主观判断能力，包括对文章的中心思想、作者的意图和态度，以及整篇文章的逻辑关系的理解能力；客观题用来测试考生对原文内容中的客观事实的理解，要求考生理解文章中的具体事实和抽象概念。阅读理解题型一般有下列四类：细节题、推断题、主旨题以及词义题。常用的提问形式有：

细节：

a.According to the passage, which of the following is（NOT）True ?

b.Which of the following statements is Not mentioned in passage „?

c.From the passage, it can be seen that ________.d.The main reason for „ is _________.推断：

a.It can be inferred from the passage that _________.b.Form the passage we can infer（draw the conclusion）that _________.c.It is implied in the passage that ________.主旨：

a.The passage is mainly about _________.b.The main idea of this passage is ________.c.The passage mainly discusses ____________.d.The passage might be taken from ___________.词汇或短语：

a.The word “„” in line（Paragraph „）..most probably means ______.b.In paragraph „, the word “„” refers to（stands for）_______.c.The word “„”can be best replaced by ________.d.The underlined word（phrase）“ „ ”in paragraph really means _________.题目要求考生在理解全文的基础上，仔细读懂短文后每个问题，从所给出的四个选项中选出一个最符合题意的答案。阅读理解试题是考查考生语言运用能力的主要题型。因为阅读能力的高低直接影响获取信息的能力，所以阅读理解试题强调对全篇文章的整体把握，强调语言文化因素的作用及考生通过阅读理解解决实际问题总的能力。

考试对阅读理解能力的要求是具备一定的知识面，具有逻辑分析、思维反映、词汇量和概括能力。考生要想提高抓住主题、理解具体信息、做出正确判断和推理、弄清作者意图和态度等方面的阅读能力，必须广泛阅读，在量中求质，熟能生巧，并在实践中训练出快速阅读和猜测词义的能力。

11.When I first moved to the US, I was very popular because of my _________.A.good appearance B.outstanding talents C.French accent D.overseas experiences 【答案】D 【解析】从文中第二段和第三段的关键词experiences可知，当我第一次搬到美国时，是我的“海外经历”使我名声大震。

12.I had few good friends partly because I _______.A.looked down upon my classmates

B.liked listening to classical music

C.never went to the movies

D.came from a very rich family 【答案】A 【解析】作者没有几个好朋友的原因，从文中第三段中可知是由于看不起同学们looked down upon my classmates。

13.The phrase “an idiot”（Line 3, Part 3）most probably means ________.A.an actor B.a cheater C.a fool D.a loser

【答案】 C 【解析】词汇题。A一个男演员，B一个骗子，C一个蠢人，D一个失败者。

14.When we moved to California, I stopped ______.A.boasting about my experience

B.talking about people around me

C.enjoying the classical music alone

D.making friends with my classmates 【答案】A 【解析】推理判断题。从文中第五段推论可知，本文作者搬到加州以后，停止了对自己海外经历的吹嘘。

15.The writer would probably agree that _______.A.good friends like the same kind of music

B.friends are more important than anything else

C.similar background is the key to friendship

D.a good friend never loses his/her temper 【答案】B 【解析】主旨题。文中最后一段，说明了作者的态度和观点，也是本文的主旨。

阅读选择题的应试技巧

短文阅读主要测试考生对阅读的书面材料理解的程度，既可以为外语学习者提供运用语言知识、文化背景知识，又可以巩固所学语言知识技能、提高英语水平。所以是外语学习者必须掌握的基本技能，也是各种英语考试的重点内容。因此，阅读部分考试成绩的优劣在整个考试中起着举足轻重的作用，所以考生在备考的过程中必须加以重视。

阅读理解是对字、词、句法的进一步学习和综合运用。要提高阅读能力，除了掌握的基本语法规则知识外，还要进行有意识的阅读训练。提高阅读能力的训练主要可以从下面三个方面入手：词汇、方法、侧重点。

1）词汇

在阅读过程中，不可避免地会碰到不认识的单词，考试中又不允许查字典，有些不认识的单词对文章的理解影响不大，可以忽略。但有些不认识的单词则会影响阅读者对文章理解的正确性。在这种情况下，就需要利用猜字的技巧猜出词的含义。

快速阅读的CPD公式 Context, Parts, Dictionary

每日学习词汇 study vocabulary daily

使用所学词汇 use the words you learn

创立你自己的词汇表 create your own word list

2）方法

方法一：先看文章后做题。主要针对简单易懂的文章、时间又较充裕的情况。

方法二：先看问题后再读文章再做题。这种方法在时间紧、文章长的情况下更为实用。这样可以带着问题去阅读，文章中的内容与考题有关系时仔细阅读，与题目无关时，可以置之不理，很快跳过去。还有一些题目涉及一般常识或科普知识，可以在未阅读文章之前自己先行判断，在阅读时只要对自己的判断进行验证就可以了。

3）三个侧重点

除了题目本身所要求查找的细节外，阅读时要注意不要逐字逐句地翻译，而要侧重地阅读。

侧重首段、尾段，首句、尾句。因为这些部分往往是作者所要谈及的论点、主题或中心思想，抓住了主干，那么细节问题就会迎刃而解。

侧重语篇标志词。语篇中句子和句子之间、段落和段落之间就是通过这种词语连接起来的，把握住这些词语就等于把握了句与句、段与段之间的关系，对于获取所需信息、准确答题至关重要。

侧重长句、难句。因为英语表达多以冗长著称，论理性很强的文章更是如此。通过较长的句子来表达复杂的思想内容，从而使文章更具有说服力。所以，我们在阅读时，必须重视长句、难句，认真分析句子，把握住关键点。事实上，不少问题就是针对这些长句、难句而设置的。

以上是归纳出的几点解英语阅读选择题目的技巧。考生在训练中应尽快掌握这些技巧，并在实践中摸索出一套适合自己的方法。

第二部分 非选择题

三、概括段落大意和补全句子（第16～25题，每题1分，共10分）

Dormitory Life

①Living in a dormitory at college can be a great experience.However, if you take no steps to make this experience positive, dormitory life can become a misery.When you choose to live in a college dormitory, you will have a better chance to live a colorful and meaningful life.Meanwhile, you will have to give up many things as well.②When you live in a dormitory, you can meet many people with different interests.And you can enjoy the various services there.Both are very important to make you successful at college.But you may have to give up much of your personal space.You will share a room with someone else.This means you need to make peace with the things and people around you.③You will have to learn some important life skills.For example, you will learn how to get along with people.You will also learn to ignore things that you can’t change.But in the future, you will find these skills very helpful when you are working in the world.④When you live in a dormitory, you can enjoy a wide range of campus services, which are not available to those who live off campus.If you have any school related problems, you have no difficulty finding someone to help, because the school hires people to help the students living there.⑤Besides, living on campus means you don’t have to travel to and from school in rush hours.And you are more involved in campus life.For example, you can have a better chance to take part in the club activities and make you own contributions.If you want to live a rich campus life, living in a dormitory is your best choice.Task 1

A.Important life skills

B.Other conveniences

C.Colorful campus life

D.Various campus services

E.Introduction to dormitory life

F.Gains and costs of dormitory life

16.Paragraph ①：_____ 【答案】E Introduction to dormitory life 【解析】第一段是对宿舍生活的介绍。

17.Paragraph ②：_____ 【答案】F Gains and costs of dormitory life 【解析】第二段说明宿舍生活是有收获的。

18.Paragraph ③：_____ 【答案】A Important life skills 【解析】第三段说明要学会必要的生活技能。

19.Paragraph ④：_____ 【答案】D Various campus services 【解析】第四段谈到了校园服务。

20.Paragraph ⑤：_____ 【答案】20.B Other conveniences 【解析】第五段说的是其它的一些便利服务。

【试题分析】

本题题型Task 1是概括段落大意，或者说是给每段加一个小标题。此题是考查考生提取关键信息的能力。短文后边给出六个选项，其中一个是干扰项。C.Colorful campus life “多彩的校园生活”，文中并没有这一段。

Task 2

A.start a new life

B.losing much of your private life

C.have an unhappy dormitory life

D.many of the campus services

E.traveling from home to school

F.good relation with others

21.If you make no effort, you will _____.【答案】C have an unhappy dormitory life 【解析】原文：However, if you take no steps to make this experience positive, dormitory life can become a misery.与选项C意思相符。

22.Dormitory life means_____.【答案】B losing much of your private life 【解析】原文：But you may have to give up much of your personal space.与选项B意思相符。

23.You need to master many skills like how to keep _____.【答案】F good relation with others 【解析】原文：For example, you will learn how to get along with people.与选项F意思相符。

24.Those who live off campus cannot use _____.【答案】D many of the campus services 【解析】原文：When you live in a dormitory, you can enjoy a wide range of campus services, which are not available to those who live off campus.与选项D意思相符。

25.Living on campus can save you the trouble of _____.【答案】E traveling from home to school 【解析】原文：Besides, living on campus means you don’t have to travel to and from school in rush hours.与选项C的意思相符。

【试题分析】

本题题型Task 2 是补全句子，也是六选五的模式，其中有一个干扰项。A.start a new life “开始新的生活”，文中并未提及。

四、填句补文（第26—30题，每题2分，共10分）

下面的短文有5处空白，短文后有6个句子，其中5个取自短文，请根据短文内容将其分别放回原有位置，以恢复文章原貌。将正确选项写到答题卡上。

Grandpa My Hero

My grandfather had only one child and that was my mother.He always wanted a son but it never happened.__26 __ When my mom got pregnant, he thought he finally had a boy in the family, but it turned out that

her first child was my old sister.When I was born, Grandpa was very happy.He was the first to give me a baseball glove and to play baseball with me.My first glove was as small as my whole hand is now.When Grandpa gave me that glove, I was very excited.__27__ It was my pride and joy.When I was five, I played on my first baseball team and Grandpa was the coach.He wanted me to play one position, but I wanted to play another.__28__ I tried so hard that I made good progress.Grandpa was very proud of me.Ever since then, he has worked with me to make me a better player.Grandpa has helped me become not only a better player, but a better person.__29__ Today Grandpa does not play baseball with me so often, but he still comes to every practice and game.He sits and watches my practices through rain and shine.__30__ I love him and hope he will be around for many more years to support me and baseball.A.I was so happy I even slept with it at my side.B.He wanted a son because he wanted to teach him to play baseball.C.I owe him all my success in baseball and in my life.D.In order to make me happy, he let me play what I wanted.E.He was named our baseball team’s number one fan by my coach.F.My grandpa is still working at a store.26.______ 【答案】B 【解析】B选项解释了前一句“姥爷想要儿子”的原因。

27.______ 【答案】A 【解析】A选项是前一句的进一步的阐述。

28.______ 【答案】D 【解析】D选项与前一句是顺承关系。

29.______ 【答案】C 【解析】C选项是对上一句的进一步阐述。

30.______ 【答案】E 【解析】E选项是对上一句的进一步阐述。

【参考译文】

姥爷，我的英雄

我的姥爷只有一个孩子，那就是我的母亲。姥爷他总想得到一个儿子但未能如愿。他想要儿子是因为他想教儿子打棒球。当我的母亲怀孕时，姥爷想，这个家终于要有一个男孩子了，但是第一个孩子是我的姐姐。当我降生时，我的姥爷非常高兴。

姥爷是第一个给我棒球手套并且跟我一起打棒球的人。我的第一只棒球手套现在与我的手掌一样大小，当我得到它的时候非常兴奋，甚至在睡觉时都把它放在身边，它是我的骄傲和欢乐。

我五岁时，加入第一支棒球队，我姥爷是教练。他想让我打一个位置，但是我想打另一个位置。为了使我高兴，他让我如愿以偿。我练习十分努力并且进步很大。姥爷为我感到自豪。从此他与我一起，把我训练成为更好的棒球手。

姥爷不仅仅帮助我变成好的棒球运动员，而且成为一个好人。我的棒球生涯和我的生活成功归功于我的姥爷。

今天我的姥爷不能经常和我一起打棒球了，但是他仍然来观看我的每一场训练和比赛。他坐着观看着无论下雨还是太阳高照。我的教练称他为我们棒球队的第一粉丝。我爱我的姥爷，希望他健康长寿继续支持我和棒球。

【试题分析】

本题题型是考查文章的语段特征。考生要把握文章整体结构，对内容了解透彻，上下句的连贯性和一致性，也是六选五的模式，其中有一个干扰项。F.My grandpa is still working at a store.“我的姥爷仍在一个商店工作”，文中并未提及。

五、填词补文（第31～40题，每题1.5分，共15分）

下面的短文有10处空白，短文后列出12个词，其中10个取自短文，请根据短文内容将其分别放回原有位置，以恢复文章原貌，将正确选项写到答题卡上。

Protecting the Few

How we live our lives affects the environment.The environment is all the things around you.All across Earth, humans are 31 the environment in small and large ways.We cut down trees to build houses.We plow fields to 32 crops.We pour waste into rivers, lakes and oceans.We use larger nets and bigger boats to catch 33 numbers of fish.Activities like these affect plants and animals.They 34 affect things like the soil and water.Sometimes our actions make the number of a 35 plant or animal get larger.For example, if you planted roses in your yard, there would be more roses in your area.Our activities can also 36 to a smaller number of plants and animals.If a park were turned into an apartment building, what would happen to the plants and animals there? Well, they would 37 die or move to other 38.There would be fewer plants and animals.Pollution and other activities sometimes cause the number of a species（物种）to become so 39 that it cannot survive.A species that is in 40 of dying out is called an endangered（濒危的）species.A.changing

E.huge

I.increase

B.grow

F.places

J.small

C.lead

G.certain K.survival

D.either

H.also

L.danger

31.______ 【答案】A 【解析】答案为A，意思为：正在改变环境。

32.______ 【答案】B 【解析】 答案为B，意思为：种庄稼。

33.______ 【答案】E 【解析】答案是E，意思为：很多鱼。

34.______ 【答案】H 【解析】答案是H，意思为：它们也影响土壤和水。

35.______ 【答案】G 【解析】答案是G，意思为：一些植物或动物。

36.______ 【答案】C 【解析】答案为C，意思为：导致。

37.______ 【答案】D 【解析】答案为D，either „or„意思为：或者„„或者„„

38.______ 【答案】F 【解析】答案为F，意思为：其它地方。

39.______ 【答案】J 【解析】答案为J，意思为：变得很小。

40.______ 【答案】L 【解析】答案为L，意思为：陷入困境。

【试题分析】

本题题型是考查文章词汇的理解能力。短文后面的这10个题目主要是考查完形填空，考生要从12个备选词中找出符合语境的词汇，填入空白处。

【参考译文】

保护少数（保护稀少物种）

我们如何生活会影响环境。环境就是我们周围所有的事物。在地球上，人类正在以大大小小的方面改变环境。我们砍伐树木建造房屋，耕地种庄稼，把垃圾倾入河流、湖泊和海洋。我们张开大网和较大的渔船去捕捞大量的鱼类。类似这样的行为活动影响植物和动物，也影响像土壤和水等事物。

有的时候我们的行动使得某些植物和动物的数量增加。例如，如果你在你的院子里种植玫瑰花，那么在你的周围就会存在很多玫瑰。

我们的行为也能够导致植物和动物的数量减少。如果一个公园变成一个公寓楼，那么那些植物和动物会怎样呢？它们可能或者死去或者被移动到其他地方，这样就会使植物和动物减少。

污染和其他活动有时候引起某一个物种的数量变得如此之少，以至于该物种不能生存。一个处于消亡危险的物种被称之为濒危物种。

六、完形补文（第41～50题，每题1.5分，共15分）

下面的短文有10处空白，每处空白后的括号内有一个词，请根据短文内容将其正确的形式填入文中，以恢复文章原貌，并将答案写在答题卡相应的位置上。

The Power of Language Language is something that defines（define）us as humans.When language is 41（use）well, it can bring out very deep feelings in others, and encourage others to take 42（act）.Sometimes in poetry a certain phrase can bring 43（tear）to the eyes and move us deeply.When we use language to express our true feelings to someone, it can open and 44（deep）the connection between us.Language is a very 45（power）tool.How we use language shapes our world.How we use self-talk 46（direct）shapes our experience of both ourselves and the world.How we deliver 47（communicate）shapes the way the world 48（respond）to us.We can use language more 49（effective）.And this clearly influences the health and power of our 50（person）relationships and business relationships.41.______

【答案】used 【解析】此处填写used，意思为：被使用。用被动语态。

42.______ 【答案】action 【解析】此处填写action，take action意思为：采取行动。固定词组。

43.______ 【答案】tears 【解析】此处填写tears，bring tears to the eyes意思为：热泪盈眶。

44.______ 【答案】 deepen 【解析】此处填写deepen，意思为：加深。deep后面加en,变成动词。

45.______ 【答案】powerful 【解析】此处填写powerful，powerful tool意思为：有力的工具。power后面加ful,变成形容词。

46.______ 【答案】directly 【解析】此处填写directly，意思为：直接地。direct后面加ly变成副词。

47.______ 【答案】communication 【解析】此处填写communication，意思为：交流。communicate后面加tion变成名词。

48.______ 【答案】responds 【解析】此处填写responds，意思为：回应。direct后面加s，表第三人称单数。

49.______ 【答案】effectively 【解析】此处填写effectively，意思为：有效地。effective后面加ly变成副词。

50.______ 【答案】personal 【解析】此处填写personal，意思为：个人的。person后面加al变成形容词。

【试题分析】

本题题型是考查文章中已给出词汇的词形变换。短文中的10个空白处有相应的提示词，主要是考查考生能够通过上下文和短文结构，对具体词汇的词性、时态、语态、单数或复数等方面做出分析，进行适当的变换后再填入空白处，使得短文意义完整、语法正确。

【参考译文】

语言的力量

语言是某物将我们定义为人类。当语言使用得当，它能对其他人产生深深的情感，并且鼓励其他人采取行动。有时候，一首诗歌中的语句能使我们热泪盈眶、深深地感动我们。当我们用语言表达对某人的真实感受，它可以敞开心扉并且加深我们之间的关系。

语言是强有力的工具。我们如何使用语言塑造我们的世界；我们如何利用自我对话直接地形成我们和世界两者的经历；我们如何传递交流沟通造就世界对我们反响的方式。我们能够更加有效地利用语言，此举显然影响到我们的健康和个人的关系以及工作关系的能力。

七、短文写作（第51题，30分）

请根据所提供材料中的要求完成一篇100词左右的英文写作任务。将你的答案写在答题卡相应的位置上。

51.某英文报纸正在举办题为“My Favorite Job”的征文活动。请就此题目写一篇英文短文应征。内容包括以下两个方面：

你最喜欢的工作是什么？

你为什么喜欢它？

试题短文写作部分为一个小题，总计30分，要求考生写一篇100词左右的短文。试卷已经给出题目，考生应依据内容的要求进行写作。

短文写作的一般要求为：能够理解所给出的语言情境，能够运用相关的语言知识完成所规定的写作任务。能正确表达思想，内容基本清晰完整，语言基本通顺，意义连贯，无重大语言错误，用词基本恰当，符合文章的特定文体格式。

写作评分的标准简述：

评分标准分为五个档次。首先根据短文书写的总体质量，而不是按照语言错误的数量扣分。打分时，根据所写内容要点、篇章结构和语言运用初步确定其所属的档次，然后再具体给分。拼写、标点符号是语言准确性的一个方面，字数明显不足分数要降低一个档次，书写质量较差也要降低一个档次。英、美拼写皆可接受。

评分的标准五档（详见教学大纲）

写作应试策略：

写作内容涉及生活、一般常识和私人信件，体裁包括记叙文、说明文、描写文、议论文、应用文等。依据近年来成人考试的考题分析，英语短文写作趋势以应用文类型为主。试题皆为命题写作，限定内容，加以拓展。

写作相对来讲是比较难的题目，但是因为题目已经给出规定内容和要求，只要翻译准确即可。不要求文字的华丽。经过组织段落之后，短文字数也要尽量写够100词。

短文写作的最根本的基础是词汇量，掌握了一定量的词汇（words），还要有语法知识，才能把词汇写成句子（sentence），应注意英文写作表达方式和格式与汉语的不同之处，尽量避免写病句。句子是短文写作的重要组成部分，将句子安排顺序组织成段落（paragraph），这就是短文（composition）的构成。

短文写作，没什么捷径可走，必须多练，熟能生巧。建议大家每星期至少写一篇英语小短文，并在每一篇中尽量换一个新话题，使用已经学到的词汇、词组、句型和句式。这样既可以强化记忆单词，同时也可以实践语法的正确使用，尝试自己是否可以驾御写作英文短文。在实践中，将母语与英语渐渐的融为一体，发展自己的写作风格。

下面就以2013年的考试题目为例，写出一篇小短文，仅供参考。

My Favorite Job

I have had a variety of part-time and full-time jobs, some interesting and some dull.I’ve worked in an office, a grocery store, a factory, and countless other places.After I graduated from college, I became a teacher.I definitely prefer teaching to any of the other jobs.I am a people-person and especially enjoy the interaction with the students.I also feel very fulfilled when I see the students make progress.I greatly enjoy preparing the lessons and try to create activities that are both practical and fun.While I’m glad I gained much practical experience at my other jobs, I realize that I am most fulfilled as a teacher.

第四篇：2013年1月高等自学考试公关礼仪试卷答案

2013年1月全国高等自学考试公关礼仪试卷答案

一、单选题

1—5：BDDBC6—10：AACBA11—15：BCDBD16—20：BCACA

二、多选题

21.ADE22.ACD23.ABCDE24.AB25.AB26.ABDE27.ABC28.BCDE

29.ABCDE30.ABCE

三、名词解释

31.是礼仪在公共关系领域的运用与发展，是社会组织同公众交往时应遵循的行为准则。

32.指在进行业务洽谈、商务谈判、布置任务等谈话时采用的注视区间。

33.指语言所表达的意思与字面意思相反。

34.在各种活动中为深入了解、研究某个问题或事件，进行调研后写成的汇报材料。

35.是政府、企业、社会团体或个人邀请各媒体记者参加，有组织发布有关信息的主动传播活动。

四、简答题

36.1.认识自身情绪 2.妥善管理情绪 3.自我激励 4.认知他人情绪 5.人际关系的管理。37.1.明确馈赠的目的性 2.选择礼物的实用性 3.礼物应适时、适地、适人、适俗性 4.馈赠要有守纪性 5.注重包装和送礼方式。

38.1.用各种修辞手法代替直接表态 2.利用含蓄、意味深长的语言表达 3.用模棱两可的语言回答弹性问题

39.1.要注重政策性 2.要注重严肃性 3.要注重明确性

40.1.以准确传递推销信息为基础 2.以满足洽谈双方要求为前提 3.以引起洽谈方好感为关键

4.以维护组织产品信誉为目的。

五、论述题

41.1.保密原则 2.小写原则 3.勿扰他人原则 4.尊重他人时间原则 5.尊重他人人格原则 6.遵守在网络上愉快生活原则

六、综合运用题

42.P222—227

第五篇：2014年10月自学考试审计学试卷及答案

2014年10月高等教育自学考试全国统一命题考试

00160 审计学试卷

一．单项选择题（本大题共20小题，每小题1分，共20分）

在每小题列出的四个备选项中只有一个选项是符合题目要求的，请将其代码填写在题后的括号内。错选，多选或未选均无分。

1、在注册会计师审计发展的过程中，审计报告使用人从股东扩大到债权人是在【

】

A、详细审计阶段

B、资产负债表审计阶段 C、财务报表审计阶段

D、抽样审计阶段

2、下列关于注册会计师审计的表述，不正确的是

【

】 ．．．A、注册会计师审计的责任仅对委托人而言，不涉及其他群体 B、注册会计师审计产生的直接原因是财产所有权与经营权的分离

C、注册会计师审计是由会计师事务所和注册会计师实施的审计

D、注册会计师审计的目的是提高财务报表预期使用者对财务报表的信赖程度

3、书面证据通常不能．．通过

【

A、检查取得

B、分析程序取得

C、观察取得

D、函证取得

4、财务报表审计质量的权威性标准的是

【

A、注册会计师审计准则

B、注册会计师相关服务准则 C、注册会计师职业道德守则

D、注册会计师其他鉴证业务准则

5、下列各项中，属于会计师事务所质量控制内容的是

【

A、鉴证目标

B、对业务质量承担的领导责任 C、三方关系人

D、鉴证报告

6、下列属于违反会计师事务所对业务工作底稿所包含的信息予以保密责任的【

A、根据有关规定，会计师事务所为法律诉讼准备文件 B、接受注册会计师协会依法进行的质量检查

C、利用所获知的涉密信息为子女谋利益

D、根据规定，会计师事务所向监管机构报告发现的违反法规行为

7、对建立健全内部控制，负有责任的是

【

A、会计师事务所

B、注册会计师

C、被审计单位财会人员

D、被审计单位管理当局

8、注册会计师的审计责任是

【

A、对其出具的财务报表的真实性、合法性负责

B、对其出具的审计报告的真实性、合法性负责

C、对其出具的管理建议的真实性、合法性负责 D、对其助理人员的工作负责

9、下列认定中，与各类交易和事项无关的是

【

A、截止认定

B、权利认定

C、准确性认定

D、分类认定

10、注册会计师执行财务报表审计业务获取的下列审计证据中，可靠性最差的是【

A、被审计单位提供的领料单

B、律师询证函回函

C、银行对账单

D、应收账款函证回函

11、为了确保销售收入截止的正确性，审计人员应当要求被审计单位

【

A、建立严格的赊销审批制度

B、年初及年末停止销售业务

C、经常与顾客对账

D、发运单连续编号并在发货当日签发

12、下列事项中，难以通过观察的方法来获取审计证据的是

【

】 】

】 】

】 】 】

】 】

】

A、存货的所有权

B、经营场所

C、实物资产的存在 D、内部控制的执行情况

13、下列甲公司的事项中，涉及分类和可理解性认定的是

【

】

A、向丙公司拆借的款项，未列入帐中

B、将经营租入设备一台列为企业固定资产

C、将一笔应收乙公司货款50万元记为100万元

D、将预付账款列示于资产负债表应付账款项目中

14、审计工作底稿的归档期限为

【

】

A、审计报告日后的60天内

B、审计报告日后的30天内 C、审计业务终止后的30天内

D、财务报表日后的60天内

15、审计业务约定书的作用不包括

【

】 ．．． A、使用户了解注册会计师的审计责任

B、会计师事务所据以检查客户义务履行情况

C、在审计过程中合理运用分析程序

D、在法律诉讼中据以确定双方应付的责任

16、了解被审计单位财务业绩衡量和评价的最重要的目标是

【

】

A、了解被审计单位的业绩趋势

B、确定被审计单位的业绩是否达到预算

C、评价管理层的管理能力

D、考虑是否存在舞弊的重大错误风险

17、注册会计师检查财务报表附注是否对存货成本核算方法做了恰当说明，其实现的主要目标是

【

】

A、权利和义务

B、分类和可理解性

C、发生及权利和义务 D、准确性和计价

18、下列属于采购与付款循环中的业务活动的是

【

】

A、接受顾客订单

B、向顾客开具账单

C、注销坏账

D、确认与记录负债

19、某注册会计师在编写审计报告时，在意见段使用了“除存在上述问题以外”的术语 这种审计报告是

【

】 A、无保留意见的审计报告

B、保留意见的审计报告

C、否定意见的审计报告

D、无法表示意见的审计报告

20、无法表示意见和保留意见的区别在于

【

】

A、拒绝进行调整金额的大小

B、误用会计政策的严重程度

C、会计估计的不合理程度

D、注册会计师审计范围受到限制的严重程度

二、多项选择题（本大题共10小题，每小题2分，共20分）

在每小题列出的五个备选项中至少有两个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。

A、直接对会计资料进行审查

B、只采用抽查法

C、采用详查法

D、普遍采用抽查法

E、只对账簿审查

22、中国注册会计师职业准则体系包括

【

】

21、账项基础审计的主要特点包括

【

】

A、鉴证业务准则

B、相关服务准则

C、会计准则

D、职业道德守则

E、审计法

23、当已识别出违反职业道德基本原则的不利影响超出可接受水平时，注册会计师可能

【

】 A、采取防范措施消除不利影响

B、采取防范措施将不利影响降至可接受水平

C、终止业务约定

D、拒绝接受业务委托

E、把重要性水平设定为最低

24、被审计单位和管理层应负的责任包括

【

】 A、设计、实施和维护与财务报表编制相关的内部控制

B、按照适用的财务报告编制基础编制财务报表，并使其实现公允反映

C、对内部控制进行审核

D、确保盈利预测的实现

E、保证审计报告真实

25、在应收账款的审计中，注册会计师可以分析的比率有

【

】

A、应收账款增加与销售收入增加的比率

B、应收账款周转率

C、本期销售退回和折让与本期销售收入的比率

D、坏账准备与应收账款余额的比率

E、应收账款余额大小

26、下列审计证据中，属于内部书面证据的有

【

】

A、会计记录

B、被审计单位材料盘点表

C、客户证券经纪人的证明

D、董事会会议纪要

E、采购发票

27、了解被审计单位内部控制的基本内容包括

【

】

A、控制环境

B、风险评估过程

C、信息系统与沟通

D、控制活动

E、对控制的监督

28、在下列情况中，注册会计师应当合理运用重要性原则的有

【

】

A、确定审计前提条件

B、确定审计程序的性质、时间

和范围

C、签订审计业务约定书

D、评价审计结果

E、了解审计环境

29、应付账款一般不需要函证，在下列情况下，需要对应付账款进行函证的有【

】 A、客户处于经济困难阶段

B、被审计单位内部控制制度薄弱

C、被审计单位职员有舞弊嫌疑

D、应付账款有可能被低估

E、应付账款余额小

30、下列属于销售与收款循环中的业务活动的有

【

】

A、办理和记录现金、银行存款收入

B、核算产品成本

C、接受客户订单

D、批准赊销信用

E、开具账单

三、名词解释（本大题共2小题，每小题2分，共4分）

31、鉴证业务

32、分析程序

四、简答题（本大题共2小题，每小题5分，共10分）

33、ABC会计事务所承办了T公司2012财务报表审计业务。2013年6月，T公司之股东U公司以T公司2012财务报表审计工作存在重大损失、导致其发生重大投资损失为由，向法院起诉，要求ABC公司会计事务所承担民事赔偿责任。

要求：ABC会计事务所拟运用重要性概念应诉，其聘请的律师在准备应诉材料时，提出了以下问题，请代为回答：（1）何为重要性？

（2）注册会计师运用重要性概念的目的是什么？（3）何谓普通过失和重大过失？

34、简述注册会计师对同行的责任。

五、论述题（本大题共1小题，共10分）

35、在注册会计师协会组织对会计师事务所审计工作底稿的质量检查中，检查人员发现信达公司2012年财务报表审计工作底稿存在如下问题：

（1）审计工作底稿杂乱，底稿中没有交叉索引。

（2）库存现金盘点数与账面记录相差34.5元，没有进一步的说明或补充证据。

（3）应收账款回函约30份装订在一起，没有“应收账款回函汇总表”，且对于回函不相符者，没有补充审计说明或补充审计证据。

（4）“无形资产审定表”中确认的“无形资产——药品批号”320万元，但在无形资产审定表后面附有的该药品批号文件显示，该药品批号归信达公司的母公司——荣华公司所有。

（5）在审计工作底稿形成的过程中，重视数据、资料的归集，缺少审计人员审计轨迹和专业判断的记录。于是，检查人员认为该项目负责人的项目组内部复核没有真正实施，但项目负责人认为项目组成员已经在每一份底稿中签名，实施了项目组内部有经验的人员、项目负责人的复核。

要求：检察人员是否有理由认为该项目负责人的项目组内部复核没有真正实施？并请详细论述。

六、案例分析题（本大题共3小题，每小题12分，共36分）

36、注册会计师张勇在审计美丰公司收入业务时，发现该公司与裕华公司签订了来料加工合 同。合同中规定，加工费8000元，通过银行转账支付，剩余材料留归该公司。审查美丰公

司银行存款收款凭证时，收款凭证上的会计分录为： 借：银行存款

8000

贷：其他应付款

8000 后又发现加工多余的材料100千克，合同标价为每千克15元，被加工车间出售，共得1500元收入，并将此收入作为加工人员奖金分掉。

要求：指出美丰公司在处理上述来料加工业务中存在的问题，并编制调整分录。（假设增值税税率为17%）

37、注册会计师审计某公司时发现，该公司从外地购入原材料一批，已取得增值税发票，发 票上注明的材料重量为5000千克，价款为20000元，增值税税额为3400元，此外，采购这批材料发生了运杂费2000元，财会部门根据相关的原始凭证降价税款合计记入“材料采购”账户，将运杂费计入管理费用。材料入库后，仓库转来入库验收单，发现材料短缺50千克，经查明是运输中的合理损耗。

要求：上述资料反映了被审计单位在材料采购中存在哪些问题？对错误会计处理编制调整分录。

38、格林公司材料消耗较大，平时库存数量较多。注册会计师在对材料内部控制情况进行调查时，发现以下情况：

（1）采购部根据使用部门或仓库提交的请购单，与供应商签订采购合同（零星采购除外）。

（2）由仓库验收到货的材料，并填制收货单一式二份，一份留存，一份交财务部。

（3）财务部会计员将收货单和采购发票进行核对，并据以登记购货和应付账款明细账。

（4）由会计员开具付款通知单，后附材料单及发票有关资料，交出纳员付款

（5）材料由仓库保管员保管和登记明细账。

（6）各使用部门有材料的消耗额度，领用材料时填制领用单一式二份，一份留存，一份仓库留存。

（7）仓科发货后，在使用部门账册中进行登记，并于月底将各部门领用的材料编制汇总表，向财务部报送。

（8）仓库与使用部门和财务部对材料使用、结余情况不定期核对。

（9）从一些领用部门了解到，从财务部报来的材料耗用数常常与实际耗用的有较大出入，原因不明。

要求：根据上述据情况，（1）指出该公司材料内部控制存在的问题；（2）向公司管理当局提出改进内部控制的管理建议。

2014年10月高等教育自学考试全国统一命题考试

审计学试题答案及评分参考

（课程代码

00160）

【重要提示：答案以全国自考指定的《审计学》教材为准，按现行准则制度回答也对。】

一、单项选择题（本大题共20小题，每小题1分，共20分）

1、B

2、A3、C

4、A5、B

6、C

7、D

8、B

9、B

10、A

11、D

12、A

13、D

14、A

15、C

16、D

17、D

18、D

19、B

20、D

二、多项选择题（本大题共10小题，每小题2分，共20分）

21、AC

22、AB

23、ABCD

24、AB

25、ABCD

26、ABD

27、ABCDE

28、BD

29、ABC

30、ACDE

三、名词解释（本大题共2小题，每小题2分，共4分）

31、是指注册会计师对鉴证对象信息提出结论，以增强除责任方以外的预期使用者对鉴证对象信息信任程度的业务。（2分）

32、分析程序是指审计人员通过研究不同财务数据之间以及财务数据与非财务数据之间的内在关系，对财务信息作出评价。（1分）分析程序还包括调查识别与其它相关信息不一致或与预期数据严重偏离的波动与关系。（1分）

四、简答题（本大题共2小题，每小题5分，共10分）

33.（1）所谓重要性，是指被审计单位财务报表中错报或漏报的严重程度，这一程度在特定环境下可能影响财务报表使用者的判断或经济决策。（1分）

（2）注册会计师在审计运用重要性是基于两个方面考虑的：一是为了提高审计的效率；二是为了保证审计的质量。（1分）

（3）所谓“过失”，是指注册会计师在一定条件下，缺少应有的合理谨慎（1分）。过失分为普通过失和重大过失。普通过失也称为一般过失，通常是指没有保持职业上应有的合理谨慎，对注册会计师是指没有完全遵循审计准则的要求执行审计业务（1分）；重大过失是指连起码的职业谨慎都不保持，对业务或事务不加考虑，满不在乎。对于注册会计师而言，则是根本没有按审计准则的基本要求执行审计业务（1分）。34.会计师事务所和注册会计师在处理与其他会计师事务所和注册会计师互相关系时应遵守职业道德。包括：

（1）注册会计师应当于同行保持良好的工作关系，配合同行工作。（1分）

（2）注册会计师不得诋毁同行，不得损害同行利益。（1分）

（3）会计师事务所不得雇用正在其他会计师事务所执业的注册会计师。注册会计师不得以个人名义同时在两家或两家以上的会计师事务所执业。（2分）

（4）会计师事务所不得以不正当手段与同行争揽业务。（1分）

五、论述题（本大题共1小题，共10分）

35.检察人员有理由认为该项目负责人的项目内部复核没有真正实施（2分）。项目组内部复核主要检查：已执行的审计工作是否支持形成的结论，并已得到适当记录；获取的审计证据是否充分、适当；审计程序的目标是否实现等（2分）。在本案例中，库存现金盘点数与账面记录相差34.5元、回函不相符以及无形资产审定表与后附的证据不相符等事项注册会计师应追加审计程序查证清楚，并将审计轨迹和专业判断记录在审计工作底稿中，但检查人员没有从底稿中发现这些记录（3分）。同时，审计工作底稿杂乱，底稿中没有交叉引索，审计工作底稿形成过程中重视数据、资料的归集，缺少审计人员审计轨迹和专业判断的记录，复核人员无法明了审计人员对审计事项实施了哪些审计程序，获取的审计证据是否充分、适当，审计结论是什么（3分）。

六、案例分析题（本大题共3小题，每小题12分，共36分）

36、根据会计准则规定，加工费收入应作为主营业务收入，而该公司将加工费收入计为“其他应付款”的贷方，未通过“主营业务收入”账户核算，必然需减当年的销售收入，偷漏销售税金，也必然虚减产品销售利润，偷漏所得税。该公司这样做的目的，除了偷漏税之外，也可能是为了隐瞒收入或将当年的收入转移到下年。加工剩余材料也应视作加工费收入入账，该公司将剩余材料出售，作为加工工人奖金，不仅虚减收入，漏缴税金，而且直接构成了私分收入，因此该公司存在的主要问题是违反国家规定，私分、转移或隐瞒收入，偷漏税金。（6分）

注册会计师应提请该公司调整销售收入，不交销售税金、所得税及应交的滞纳金和罚款。调整分录为：

借：其他应付款

8000

贷：主营业务收入（或营业收入）

6837.61

应交税费——应交增值税（销项税额）

1162.39

（3分）

借：其他应收款

1500 贷：其他业务收入（或营业收入）

1282.05

应交税费——应交增值税（销项税额）

217.95

（3分）

37.存在的问题：

（1）财会部门记账在前，仓库验收在后，财会部门并不以验收单作为记账依据，说明该公司未能很好地执行材料记账、验收仙葫前置的内部控制，不但采购业务容易出错，账簿记录也易混乱或造成账实不符。（3分）

（2）财会部门对材料采购成本的处理有误，增值税是价外税，不应计入成本；运杂费不应计入管理费用，而应计入采购成本。（3分）

注册会计师应建议被审计单位进行调整，调整分录如下：

借：原材料（或存货）

2000

贷：管理费用

2000

（2分）

借：应交税费——应交增值税（进项税额)

3400

贷：原材料（或存货）

3400

（2分）

至于运输途中的合理损耗导致的短缺，可不调整库存材料总额，而应当调整材料明细账的入库材料的数量和单价。（2分）

38、一、公司材料内部控制存在的问题（每个问题1分，共6分）

（1）由仓库验收材料不符合职责分工的要求；

（2）验收后未将验收单同时送交采购部，是采购部不了解实际到货情况；

（3）会计员开具付款凭单后未经领导批准即由出纳付款；

(4)材料由仓库保管员一人保管和登记明细账，属不相容职责；（5）仓库与使用部门和财务部对材料使用、结余情况未定期核对；

（6）领用部门实际耗用的材料与财务部报来耗用数常常有较大出入，很可能存在重大错误或舞弊。

二、管理建议（每点建议1分，共6分）

（1）仓库验收材料，这不利于对材料的核算与管理。建议建议由专人进行验收。

(2)收后未将验收单同时送交采购部，使采购部不了解实际到货情况，不利于采购部对供应方的违约行为进行交涉。建议增加一联验收单送交采购部。

（3）会计员开具付款凭单后未经领导批准即由出纳付款，容易导致盲目付款。建议每张付款凭单须经领导签字后才可付款。

（4）材料由仓库保管员一人保管和登记明细账，容易产生错误或舞弊。建议由两人分别担任保管员和记账员。

（5）仓库与使用部门和财务部门对材料使用、结余情况未定期核对，不易及时发现存在的错误或舞弊。建议定期核对。

（6）领用部门实际耗用的材料与财务部报来耗用数常常有较大出入，这其中很可能存在重大错误或舞弊。建议予以高度关注，进一步查明原因。