第一篇：电大2012成本会计网考模拟考题(含答案)
成本会计网考模拟考题
一、单选题
1.定额法的主要缺点是（C）
A 只适用于大批生产的机械化制造业 B 不便于成本分析
C 较其他成本计算方法核算工作量大
D 不能合理解决完工产品与月末在产品之间的费用分配问题 2.成本还原分配率的计算公式是（B）
A 本月所产半成品成本合计/本月产品成本所耗该种半成品费用
B 本月产品成本所耗上一步骤半成品费用/本月所产该种半成品成本合计 C 本月产品成本合计/本月产成品所耗半成品费用 D 本月产品所耗半成品费用/本月产成品成本合计 3.“废品损失“账户月末（C）
A 如果有余额，余额一定在贷方 B 如果有余额，余额一定在借方 C 一定没有余额
D 可能有借方或贷方余额 4.工业企业的（D），是按照生产组织的特点来划分的。
A 单步骤生产 B 复杂生产 C 多步骤生产 D 大量生产
5.下列各项中，必须作为待摊费用处理的是（A）
A 数额较大，受益期在1年以内 B 数额较大，受益期在1年以上 C 数额较大，受益期在6月以内 D 数额较大，受益期在3月以内
6.采用分类法计算的各种产品成本（D）
A 比较准确 B 比较真实
C 能真正体现成本水平
D 其计算结果有着一定的假定性
7.在企业设置“燃料及动力”成本项目的情况下，生产车间发生的直接用于产品生产的燃料费用，应借记的账户是（A）A “基本生产成本” B “原材料” C “燃料” D “制造费用”
8.用于生产产品构成产品实体的原材料费用，应计入下列账户（A）。A “基本生产成本” B “营业费用” C “制造费用” D “管理费用”
9.在企业生产产品成本中，“直接人工”项目不包括（D）。A 直接参加生产的工人的工资 B 按生产工人工资计提的福利费 C 直接参加生产的工人的计件工资
D 企业行政管理人员工资
10.计划成本分配法，是将辅助生产费用按照提供劳务的数量和计划单位成本（A）进行分配的方法。
A 在各受益单位之间
B 先通过交互分配算出辅助生产的实际费用分配率，再按其对外部的受益单位 C 在辅助生产车间以外的受益单位之间(交互分配法)D 在辅助生产车间之间 11.成本还原对象是（D）。A 各步骤半成品成本 B 产成品成本
C 最后步骤产成品成本
D 产成品成本中所耗上步骤半成品费用 12.定额成本与计划成本的关系（B）。A 两者是同一词 B 两者毫无关系
C 前者是根据现行定额计算的成本，后者是根据计划期内平均定额计算的成本 D 前者是根据计划期内平均定额计算的成本，后者是根据现行定额计算的成本 13.下列各项损失中，属于废品损失的是（A）。
A 入库后发现的不可修复废品的生产成本扣除残料价值后的损失 B 产品入库后由于保管不善发生的损失 C 可以降价出售的不合格品的降价损失 D 出售以后发现的废品所发生的一切损失 14.原材料脱离定额差异是（B）。A 价格差异
B 数量差异
C 原材料成本差异 D 一种定额变动差异
15.“辅助生产成本”总账一般（D）设立明细账。A 按成本项目 B 只能按车间 C 只能按产品品种
D 按车间以及产品和劳务 16.分步法适用于（D）。A 大量大批生产(分类法)B 单件小批生产 C 单步骤生产
D 大量大批多步骤生产
17.产品成本计算的基本方法和辅助方法的划分依据是（D）。A 成本计算对象 B 生产组织特点 C 成本计算是否简便
D 对于计算实际成本是否必不可少
18.工业企业的（）生产，是按照工艺过程的特点来划分的。A 简单生产 B 大量生产 C 成批生产 D 单件生产
19.下列账户中，不属于与“待摊费用”账户贷方对应的账户是（B）。A “管理费用”
B “废品损失” C “制造费用” D “辅助生产成本”
20.分工序计算在产品完工率的计算公式的分子是（D）。A 所在工序工时定额
B 所在工序工时定额的50% C 所在工序累计工时定额
D 以前各工序累计工时定额加本工序工时定额的50% 21.狭义在产品包括（A）。A 正在车间加工的在产品
B 需进一步加工的半成品 C 对外销售的自制半成品 D 产成品
22.成本还原就是从最后一个步骤起，把各步骤所耗上一步骤半成品的综合成本，按照（C）逐步分解，还原算出按原始陈本项目反映的产成品成本。A 本月所耗半成品成本的结构 B 本月完工产品成本的结构
C 上一步骤所产该种半成品成本的结构 D 上一步骤月末在产品成本的结构
23.月末在产品按定额成本计价法适用于（C）。
A 各月末在产品数量较大，月初、月末数量变化较大的产品
B 各月末在产品数量大，各月末在产品数量变化也大，产品成本中各项费用的比重相差不多的产品
C 各项消耗定额比较准确、稳定，各月末在产品数量变化不大的产品 D 各项消耗定额比较准确、稳定，各月末在产品数量变动较大的产品
24.某工业企业采用盘存法计算定额原材料费用。甲产品期初在产品30件，本期完工160件，期末在产品15件；甲产品原材料计划单位成本10元；定额原材料费用为（A）。A 1450元 B 1600元 C 1750元 D 1900元
25.某产品生产由三个生产步骤组成。采用平行结转分步法计算产品成本，需要进行成本还原的次数是（C）。A 2次 B 3次
C 0次 D 4次
26.某种产品经两道工序加工而成。其原材料分两道工序在每道工序开始时一次投入：第一工序原材料消耗定额30千克，第二工序原材料消耗定额20千克。据此算出第二工序在产
品完工率为（C）。A 20% B 40% C 80% D 100% 27.某产品生产分两个步骤，采用逐步结转分步法计算成本。本月第一步骤完工入库的半成品为10 000元，本月第二步骤领用的半成品成本为8 000元，本月发生的其他生产费用为12 000元，月初、月末在产品成本分别为2 000和1 600元。据此计算的该产品产成品成本为（C）。A 22 400 B 21 800 C 20 400 D 19 600 28.某产品经三道工序加工而成。每道工序的工时定额分别为15小时、25小时、10小时。各道工序在产品在本道工序的加工程度按工时定额的50%计算。第三道工序的累计工时定额为（C）。A 10小时 B 50小时
C 45小时 D 40小时
29.计入产品成本的费用是（D）。A 管理费用 B 财务费用 C 营业费用
D 生产费用
30.技术经济指标变动对产品成本的影响主要表现在对（B）指标的影响。A 产品总成本
B 产品单位成本 C 产品产量
D 产品总成本和产品产量
二、多选题
31.主要产品单位成本报表的作用有（ABC）
A 可以按照成本项目考核主要产品单位成本计划的执行结果
B 可以分析本期实际单位成本比上年实际、历史先进水平的差距和变化情况 C 可以分析和考核主要技术经济指标的执行情况 D 可以查明单位成本变动的具体原因 E 以上均正确
32.按照固定的系数分配同类产品内各种产品成本的方法（ABC）
A 是分类法的一种 B 是一种简化的分类法 C 也叫系数法
D 是一种单独的成本计算方法 E 是一种间接计入费用的方法
33.企业内部各级成本会计机构之间的组织分工有（CD）
A 按成本会计的职能分工
B 按成本会计的对象分工 C 集中工作方式 D 分散工作方式 E 统一工作方式
34.采用分项结转法结转半成品成本的优点是（ACD）
A 不需要进行成本还原 B 成本核算手续简便
C 能够真实的反映产品成本结构
D 便于从整个企业的角度考核和分析产品成本计划的执行情况 E 便于各生产步骤完工产品的成本分析
35.下列各项损失中，不属于废品损失的有（BCDE）
A 产品入库以后发现的生产中的废品损失
B 产品入库以后发现的由于保管不善发生的废品损失 C 降价出售不合格品的降价损失
D 产品销售后发现的废品由于包退发生的损失 E 产品销售后发现的废品由于包换发生的损失 36.工业企业成本核算的一般程序包括（ABCD）
A 对企业的各项支出、费用进行严格地审核和控制
B 正确划分各个月份的费用界限，正确核算待摊费用和预提费用 C 将生产费用在各个产品之间进行分配和归集
D 将生产费用在本月完工产品与月末在产品之间进行分配和归集 E 做好定额的制定和修订工作
37.在按分批法计算产品成本时，各批生产成本明细账上（CDE）
A 只反映报告月份以前累计发生的费用 B 只登记报告月份发生的费用 C 包括报告月份发生的费用
D 包括报告月份以前累计发生的费用
E 既反映完工产品成本，又反映在产品成本
38.影响可比产品成本降低率变动的因素可能有（ABD）
A 产品产量 B 产品单位成本 C产品价格
D 产品品种结构 E 产品质量
39.成本计算方法应根据（BCD）来确定。
A 产品产量
B 生产组织的特点 C 生产工艺的特点 D 成本管理要求 E 生产规模大小
40.计算和分析脱离定额成本差异主要包括（ABC）
A 直接材料脱离定额差异 B 直接人工费用脱离定额差异 C 制造费用脱离定额差异 D 管理费用脱离定额差异 E 期间费用脱离定额差异
三、判断题
41.连环替代法可以测量各相关因素的影响程度，有利于查明原因，分清责任，评估业绩，并针对问题提出相应的措施。（√）
42.如果工艺上耗用的动力不多，为了简化核算，可不设置“燃料及动力”成本项目，可将工艺用的动力费用计入“制造费用”成本项目。（√）
43.采用分批法计算产品成本，一般不需要分配在产品成本。（√）
44.生产车间耗用低值易耗品，采用分次摊销法时，应借记“基本生产成本”，贷记“原材料”。（×）
45.采用分类法计算产品成本时，类内各种产品的生产费用，不管是直接生产费用还是间接生产费用，都是分配计入产品成本的。（√）
46.“废品损失”账户上的废品净损失，月末均应由本月同种产品的成本负担。（√）47.各月月末在产品结存数量较少，或者虽然在产品结存数量较多，但各月月末在产品数量稳定，起伏不大的产品，生产费用的分配可以采取不计在产品成本法。（×）
48.采用定额法时，原材料脱离定额的差异不包括原材料的价格差异或原材料的成本差异。（√）
49.“制造费用”账户 “制造费用”成本项目是同一回事。（×）
50.某企业有机修车间和供电车间两个辅助生产车间，机修车间本月发生费用为42 000元，提供了4 200工时的劳务，其中供电车间耗用200工时；供电车间本月发生费用98 000元，提供了42 000度电，其中机修车间耗电2 000度。如果采用直接分配法，则修理费的分配率为10元/小时。（×）
51.在产品按定额成本计价法，适用于定额管理基础较好，各项消耗定额或费用定额比较准确、稳定，而且各月在产品数量变动较大的产品。（×）
52.正确确定财产物资的计价和价值结转方法是成本核算的基础工作。（×）53.要素费用中的利息费用和租金，不是产品成本的组成部分。（√）54.废品损失的内容包括要扣除回收的废品残料价值。（√）55.分步法的成本计算对象为各种产品的生产步骤和产品品种。（√）56.产品的实际生产成本包括废品损失和停工损失。（√）57.考勤记录一般采用考勤簿的形式或考勤卡片形式。（√）
58.加班加点工资既有可能是直接计入费用，又可能是间接计入费用。（√）59.成本报表包括财务费用明细表。（√）
60.外购动力费用的分配，在有仪表记录的情况下，应根据仪表所示耗用动力的数量以及动力的单价计算。（√）
第二篇：2012年电大英语模拟考题(五)
2012年电大英语模拟考题
（五）Test 5 第一部分：交际用语（共10小题；每小题1分，满分10分）1.— How was your trip to London, Jane? — _______ A.Oh, wonderful indeed.B.I went there alone.C.The guide showed me the way.D.By plane and by bus.2.— Hey, Tom, what’s up? — _______ A.Yes, definitely!
B.Oh, not much.C.What is happening in you life? D.You are lucky.3.— Do you mind my smoking here? — ______ A.No, thanks.B.Yes, I do.C.Yes, I’d rather not.D.Good idea.4.— David injured his leg playing football yesterday.— Really? ______ A.Who did that?
B.What’s wrong with him? C.How did that happen?
D.Why was he so careless?
5.— This box is too heavy for me to carry upstairs.— _______ A.You may ask for help.B.Let me give you a hand.C.Please do me a favor.D.I’d come to help
6.— How are you feeling? — Much better._______ A.Thanks for coming to see me.B.You look great.C.You are so kind.D.Don’t mention it.7.— Oh, Betty, we will be having a buffet party next Saturday, and we’d like you to join us.— _______, Susan.What’s the occasion? What time do you want me to come? A.I’d love to
B.No way C.By no means
D.I’m afraid not 8.— Tomorrow is my birthday.— _______ A.Oh, I have no idea.B.I’m glad you like it.C.Many happy returns of the day!D.You must be very happy.9.— Could you be so kind as to turn down that rock “n” roll? I’m preparing for tomorrow’s exam.— _______ A.It’s none of your business.B.What are you doing? C.Sure.Sorry to disturb you.D.No, I don’t think so.10.— Are you getting a new flat this year? — _______ I can’t afford to pay my bills, let alone buy a new flat.A.Without question.B.You must be joking.C.Good idea!
D.Are you sure?
1-5: ABBCB 6-10: AACCB 国睿教育 第二部分：阅读理解（共15小题；每小题2分，满分30分）
Passage 1 Many people who work in London prefer to live outside it, and to go in to their offices or schools every day by train, car or bus, even though this means they have to get up early in the morning and reach home late in the evening.One advantage of living outside London is that houses are cheaper.Even a small flat in London without a garden costs quite a lot to rent.With the same money, one can get a little house in the country with a garden of one’s own.Then, in the country one can really get away from the noise and hurry of busy working lives.Even though one has to get up earlier and spend more time in trains or buses, one can sleep better at night and during weekends and on summer evenings, one can enjoy the fresh, clean air of the country.If one likes gardens, one can spend one’s free time digging, planting, watering and doing the hundred and one other jobs which are needed in a garden.Then, when the flowers and vegetables come up, one has got the reward together with those who have shared the secret of Nature.Some people, however, take no interest in country things: for them, happiness lies in the town, with its cinemas and theatres, beautiful shops and busy streets, dance-halls and restaurants.Such people would feel that their life was not worth living if they had to live it outside London.An occasional walk in one of the parks and a fortnight’s(two weeks)visit to the sea every summer is all the country they want: the rest they are quite prepared to leave to those who are glad to get away from London every night.11.Which of the following statements is NOT true? A.People who love Nature prefer to live outside the city.B.All the people who work in London prefer to live in the country.C.Some people enjoying city life prefer to work and live inside London.D.Many nature lovers, though working in London, prefer to live outside the city.12.With the same money needed for _______, one can buy a little house with a garden in the country.A.getting a small flat with a garden B.having a small flat with a garden C.renting a small flat without a garden D.buying a small flat without a garden
13.When the garden is in blossom, the one _______ has been rewarded.A.living in the country
B.having spent time working in the garden C.having a garden of his own D.having been digging, planting and watering
14.People who think happiness lies in the city life would feel that _______ if they had to live outside London.A.their life was meaningless
B.their life was invaluable C.they didn’t deserve a happy life
D.they were not worthy of their happy life
15.The underlined phrase get away from in the 3rd paragraph refers to _______.A.deal with B.do away with C.escape from D.prevent from
11-15: BCBAC
Passage 2 By definition, heroes and heroines are men and women distinguished by uncommon courage, achievements, and self-sacrifice made most for the benefits of others-they are people against whom we measure others.They are men and women recognized for shaping our nation’s consciousness and development as well as the lives of those who admire them.Yet, some people say that ours is an age where true heroes and heroines are hard to come by, where the very idea of heroism is something beyond us – an artifact of the past.Some maintain, that because the Cold War is over and because America is at peace, our age is essentially an unheroic one.Furthermore, the overall crime rate is down, poverty has been eased by a strong and growing economy, and advances continue to be made in medical science.Cultural icons are hard to define, but we know them when we see them.They are people who manage to go beyond celebrity（明星）, who are legendary, who somehow manage to become mythic.But what makes some figures icons and others mere celebrities? That’s hard to answer.In part, their lives have the quality of a story to tell.For instance, the beautiful young Diana Spencer who at 19 married a prince, renounced marriage and the throne, and died at the moment she found true love.Good looks certainly help.So does a special indefinable charm, with the help of the media.But nothing confirms an icon more than a tragic death – such as Martin Luther King, Jr., John F.Kennedy, and Princess Diana.16.The passage mainly deals with _______.A.life and death
B.heroes and heroines C.heroes and icons
D.icons and celebrities 国睿教育 17.Heroes and heroines are usually _______.A.courageous
B.good example to follow C.self-sacrificing
D.all of the above
18.Which of the following statements is wrong? A.Poverty in America has been eased with the economic growth.B.Superstars are famous for being famous.C.One’s look can contribute to being famous.D.Heroes and heroines can only emerge in war times.19.Beautiful young Diana Spencer found her genuine love _______.A.when she was 19
B.when she became a princess C.just before her death
D.after she gave birth to a prince
20.What is more likely to set an icon’s status? A.Good looks.B.Tragic and early death.C.Personal attraction.D.The quality of one’s story.16-20: CDDCB
Passage 3 Shyness is the cause of much unhappiness for a great many people.Shy people are anxious and self-conscious;that is, they are excessively concerned with their own appearance and actions.Worrisome thoughts are constantly occurring in their minds: what kind of impression am I making? Do they like me? Do I sound stupid? Am I wearing unattractive clothes? It is obvious that such uncomfortable feelings must negatively affect people.A person’s conception of himself or herself is reflected in the way he or she behaves, and they way a person behaves affects other people’s reactions.In general, the way people think about themselves has a profound effect on all areas of their lives.Shy people, having low self-esteem, are likely to be passive and easily influenced by others.They need reassurance that they are doing “the right thing.” Shy people are very sensitive to criticism;they feel it confirms their feelings of inferiority.They also find it difficult to be pleased by compliment with a statement like this one, “You’re just saying that to make me feel good.I know it’s not true.” It is clear that while self-awareness is a healthy quality, overdoing it is harmful.Can shyness be completely eliminated, or at least reduced? Fortunately, people can overcome shyness with determined and patient efforts in building self-confidence.Since shyness goes hand in hand with a lack of self-esteems, it is important for people to accept their weakness as well as their strengths.Each one of us is a unique, worthwhile individual, interested in our own personal ways.The better we understand ourselves, the easier it becomes to live up to our full potential.Let’s not allow shyness to block our chances for a rich and fulfilling life.21.What does the author try to prove by citing “what kind of impression am I making?”
A.Shy people benefit from their caring about their appearance.B.People’s shyness made them care too much about their appearance and actions.C.It’s natural that shy people don’t believe other’s compliments.D.Shy people think they are different from others.22.According to the writer, self-awareness is _______.A.a good quality
B.the cause of unhappiness C.harmful to people
D.a weak point of shy people
23.When being praised, shy people feel that it is _______.A.good
B.unreal
C.very reasonable D.harmful
24.Which of the following statements is true according to the passage? A.Shyness helps us to develop our potential.B.Shyness enables us to understand ourselves better.C.Shyness can block our chances for a rich life.D.Shyness has nothing to do with lack of self-esteem.25.It can be inferred from the passage that shy people _______.A.should find more of their weakness
B.should understand themselves in the right way C.had better ignore their weakness
D.can get rid of their shyness while maintaining low self-esteem
21-25: BABCB
第三部分：词汇与结构（共20小题；每小题1分，满分20分）26.The manager will not _______ us to use his car.A.have
B.let
C.agree
D.allow
27._______ her and then try to copy what she does.A.Mind
B.See
C.Stare at D.Watch
28.Will you _______ me a favor, please? A.do
B.make
C.bring
D.give
29.It’s bad _______ for you to smoke in the public places where smoking is not allowed.A.behavior
B.action
C.manner D.movement
国睿教育 30.— It’s a good idea.But who’s going to _______ the plan? — I think John and Peter will.A.carry out
B.get through
C.take in D.set aside
31.Before the final examination, some students have shown _______ of tension.They even have trouble in sleeping.A.anxiety
B.marks
C.signs
D.remarks
32.The problem is not _______ so easy as you think.It’s far from being settled.A.hardly B.almost
C.nearly
D.scarcely
33.— It’s time to tidy your room, Harry!— See the tidy room, Mum!_______ is where it should be.A.Something B.Anything C.Everything
D.Nothing
34.— What will you buy for your boyfriend’s birthday? — I want to buy a _______ wallet for him.A.black leather small
B.small black leather C.small leather black
D.black small leather
35.The young actor who had been thought highly of _______ to be a great disappointment.A.turned up B.turned out
C.turned down D.turned in
36.He is fond of playing _______ piano while his brother is interested in listening to _______ music.A./;the B./;/
C.the;/
D.the;the
37.— Don’t you feel surprised to see George at the meeting? — Yes.I really didn’t think he _______ here.A.has been B.had been C.would be D.would have been
38.Children under fifteen are not permitted to see such kind of movies _______ bad for their mental development.A.that is
B.which is C.as is
D.what are
39.— Nancy was badly injured in the accident yesterday and she was sent to hospital.— Oh, really? I _______.I _______ visit her.A.didn’t know;will go to
B.don’t know;will go to C.didn’t know;am going to
D.haven’t known;am going to
国睿教育 40.— Take this medicine twice a day, Peter? — Do I have to take it? It _______ so terrible.A.is tasting B.is tasted
C.tastes D.has tasted
41.The young _______ interested in pop music.A.is
B.have
C.has
D.are
42.Important _______ his discovery might be, it was regarded as a matter of no account in his time.A.when
B.until
C.as
D.although
43.— Why does he look sad? — There are so many problems _______.A.remaining to settle
B.remained settling C.remaining to be settled
D.remained to be settled
44.— The physics exam is not difficult, is it? — _______.Even Harry _______ to the top students failed in it.A.Yes;belongs B.No;belonged C.Yes;belonging D.No;belonging
45._______ tomorrow’s lessons, Frank has no time to go out with his friends.A.Not preparing B.Not having prepared C.Not to prepare D.Being not prepared
26-30: DDAAA 31-35: CCCBB 36-40: CCCAC 41-45: DCCCB
第四部分：完形填空（共10小题；每小题1分，满分10分）
It is always interesting to visit another country, especially for those who have never traveled a great deal.Foreign 46 can be very educational for anyone if he is interested enough to make preparations beforehand.Learning the language of the new country would be difficult for the traveler, 47 the benefits of such an effort would become obvious immediately 48 his arrival.It may not seem important to him when he comfortably stays at home, but knowing how to 49 a meal or book a room is necessary for the newcomer in a strange country.Without knowing the language, it is very difficult 50 the stranger to understand the people of the new country and their customs.Of course, in our small world it is often possible to find someone
understands our own, but this is only second-best for the traveler.To be sure, he can see places and things 52 the use of a language, but places and things 53 not the heart of any country.To get the greatest benefit from a trip 54 another country, it is how important for the visitor to 55 an understanding of the language.国睿教育 46.A.travel
B.country
C.language D.people 47.A.when B.so
C.and
D.but 48.A.on
B.before
C.while
D.at 49.A.buy
B.order
C.eat
D.book 50.A.of
B.to
C.for
D.in 51.A.who
B.where
C.which
D.whom 52.A.without
B.with
C.by
D.that 53.A.is
B.are
C.were
D.had 54.A.of
B.in
C.to
D.on 55.A.has
B.having
C.had
D.have
46-50: ADABC 51-55: AABCD
第五部分：英翻汉（满分15分）
56.The more passions we have, the more happiness we are likely to experience.57.Each time history repeats itself, the price goes up.58.In an age of plenty, we feel spiritual hunger.59.If you decided to learn a new language, you would have to dedicate yourself wholeheartedly to the cause.60.Karsh was praised as a master portraitist, often working in black and white, influenced by great patient painters of the past.56.我们的激情越多，我们有可能体验到的快乐就越多。57.历史每重演一次，代价就增加（一分）。
58.在这个物质财富充裕的时代，我们感到精神上的饥渴。59.如果你决定学一门新的语言，你必须全身心地投入。60.卡什被人们誉为人像大师，由于受到历史上一些著名画家的影响，他在拍摄中经常运用黑白摄影。
第六部分：写作（满分15分）
Bad Manners in Public 1．列举人们在公共场所的不良现象。
2．对其中某一种现象陈述你的看法，并简单说明理由。
Although we consider ourselves as highly advanced being living in a civilized society, bad manners can still be found here and there.For example, some cyclists run the red traffic lights, many passengers litter waste papers and plastic bags in public places, and some tourists scrabble in tourists attractions, let alone spit on the street.In the cinema, some audience talk loudly on cell phones in front of others.I’m strongly against talking loudly in the cinema, for this behavior shows no respect at all to others;what’s worse, it upsets the audience who are in the mood of having fun.湖北国睿教育提供
官网：www.xiexiebang.com
联系电话：***
第三篇：2012年电大英语模拟考题(二)
2012年电大英语模拟考题
（二）Test 2
第一部分：交际用语（共10小题；每小题1分，满分10分）1.—Who’s that speaking? —This is Tom ____________ A.speaks
B.spoken
C.speaking D.saying
2.—I’m sorry.I lost the key.—____________ A.Well, it’s OK.B.No, it’s all right.C.You are welcome.D.You are wrong.3.—It’s rather cold in here.Do you mind if I close the window? —____________ A.Yes, please.B.No, go ahead.C.Sure, please.D.I don’t like it.4.—____________ —He teaches physics in a school.A.What does your father want to do? B.Who is your father? C.What is your father?
D.Where is your father now?
5.—Excuse me, how much is the jacket? —It’s 499 Yuan.____________.A.Oh, no.That’s OK!
B.How do you like it? C.Which do you prefer?
D.Would you like to try it on?
6.—____________ —Well, they got there last Wednesday.So about a week.A.When did your parents arrive at Paris? B.How long have your parents been in Paris? C.Did your parents arrive at Paris last Wednesday? D.When will your parents go to Paris?
7.—How often do you go dancing? —____________ A.I will go dancing tomorrow.B.Yesterday.C.Every other day.D.I’ve been dancing for a year.国睿教育 8.—You know, I have three kids now.—____________ A.Well, I’ve grown a mustache.B.That’s terrific!C.Say, you’ve really changed your hair.D.Well, I gave up drinking.9.—How about going to dinner at the Mexican restaurant tonight? —____________ A.Forget it.B.Sorry, I like Mexican food.C.That’s great!
D.Glad you like it.10.—Madam, do all the buses go downtown? —____________ A.Wow, you got the idea.B.No, never mind.C.Pretty well, I guess.D.Sorry, I’m new here.1-5 CABCD
6-10 BCBCD
第二部分：阅读理解（共15小题；每小题2分，满分30分）
Passage 1 Sixteen-year-old Maria was waiting in line at the airport in Santo Domingo.She was leaving her native country to join her sister in the United States.She spoke English very well.Though she was very happy she could go abroad, she was feeling sad at leaving her family and fiends.As she was thinking all about this, she suddenly heard the airline employee asking her to pick up her luggage and put it on the scales（称）.Maria pulled and pulled.The bag was too heavy and she just couldn’t lift it up.The man behind her got very impatient.He, too, was waiting to check in his luggage.“What’s wrong with this girl?” He said, “Why doesn’t she hurry up?” He moved forward and placed his bag on the counter, hoping to check in fist.He was in a hurry to get a good seat.Maria was very angry, but she was very polite.And in her best English she said, “Why are you so upset? There are enough seats for everyone on the plane.If you are in such a hurry, why can’t you give me a hand with my luggage?”
The man was surprised to hear Maria speak English.He quickly picked up her luggage and stepped back.Everyone was looking at him with disapproval.(224 words)
11.Maria’s story happened ________.A.when she was leaving America B.on her way back to Santo Domingo C.before she left the USA
D.when she arrived at the airport
12.You believer that the work of the airline employee mentioned in the story is to _______ at the airport.A.help carry people’s luggage B.ask people to pick up the luggage C.check people’s luggage
D.take care of people’s luggage 13.“Why are you so upset?” Maria said to the man.She wanted to tell him that he should not be _______.A.surprised
B.sad
C.unhappy
D.sorry
14.“Everyone was looking at him with disapproval.” This sentence means that the people around felt _______.A.worried about Maria
B.worried about the man C.sorry for Maria’s manners
D.sorry for the man’s manners
15.The author mentioned Maria’s age at the beginning of the story in order to show that _________.A.she was young but behaved properly
B.she would not have left home alone C.everyone around her was wrong
D.it was not good that nobody offered to help her
11-15 DCCDA
Passage 2 There are three kinds of goals: short-term, medium-range and long-term goals.Short-term goals are those that usually deal with current activities, which we can apply on a daily basis.Such goals can be achieved in a week or less, or two weeks, or possibly, months.It should be remembered that just as a building is no stronger than its foundation, long-term goals cannot amount to very much without the achievement of solid short-term goals.Upon completing our short-term goals, we should date the occasion and then add new short-term goals that will build on those that have been completed.The intermediate goals build on the foundation of the short-term goals.They might deal with just one term of school or the entire school year, or they could even extend for several years.Any time you move a step at a time, you should never allow yourself to become discouraged or overwhelmed.As you complete each step, you will enforce the belief in your ability to grow and succeed.And as your list of completion dates grow, your motivation and desire will increase.Long-term goals may be related to our dreams of the future.They might cover five years or more.Life is not a static thing.We should never allow a long-term goal to limit us or our course of action.(221 words)16.Our long-term goals mean a lot ____________.A.If we cannot reach solid short-term goals
B.If we complete the short-term goals C.If we have dreams of the future
D.If we put forward some plans
国睿教育 17.New short-term goals are built upon ____________.A.a daily basis
B.your achievement in a week C.current activities
D.the goals that have been completed
18.When we complete each step of our goals, ____________.A.we will win final success
B.we are overwhelmed C.we should build up confidence of success
D.we should have strong desire for setting new goals
19.What is the main idea of this passage? ____________ A Life is a dynamic thing.B.we should set up long-term goals C.Different kinds of goals in life.D.The limitation of long-term goals.20.Which of the following statements is wrong according to the passage? ____________ A.The long-term goals cannot amount to very much without the achievement of solid short-term goals B.The intermediate goals build on the foundation of the short-term goals.C.Life is a static thing, thus we should never allow a long-term goal to limit us or our course of action.D.We should often add new short-term goals to those which have been completed.16-20 BDCCC
Passage 3 Britain and France are separated by the English Channel, a body of water that can be crossed in as few as 20 minutes.But the cultures of the two countries sometimes seem to be miles apart.thLast Thursday Britain and France celebrated the 100 anniversary（周年纪念）of the signing of a friendship agreement called the Entente Cordiality.The agreement marked a new beginning for the countries following centuries of wars and love-hate partnership.But their relationship has been ups and downs over the past century.Just last year, there were fierce disagreements over the Iraq war-which British Prime Minister Tony Blair supported despite French President Jacques Chirac speaking out against it.This discomfort is expressed in Blair and Chirac’s body language at international meetings.While the French leader often greets German Chancellor Gerhard Schroeder with a hug（拥抱）, Blair just receives a handshake.However, some political experts say the war in Iraq could in fact have helped ties.The history of divisions may well be because of the very different ways in which the two sides see the world.But this doesn’t stop 12 million Britons taking holidays in France each year.However, only 3 million French come in the opposite direction.Surveys（调查）show that most French people feel closer to the Germans than they do to the British.And the research carried out in Britain has found that only a third of the population believes the French can be trusted.Perhaps this bad feeling comes because the British dislike France’s close relationship with Germany, or because the French are not happy with Britain’s close links with the US.Whatever the answer is, as both sides celebrate 100 years of “doubtful friendship”, they are at least able to make jokes about each other.Here’s one: What’s the best thing about Britain’s relationship with France? The English Channel.(320 words)
21.For centuries, the relationship between Britain and France is ____________.A.friendly B.impolite C.brotherly D.a mixture of love and hate
22.The war in Iraq does ____________ to the relationship between France and Britain.A.good
B.harm
C.neither good nor harm
D.both good and harm
23.The British are not so friendly to ____________ and the French are not so friendly to ____________.A.Germany;America
B.America;Germany C.Germany;Germany
D.America;America
24.____________ are more interested in having holidays in ____________.A.American people„Britain
B.British people „ Germany C.French people „ Britain
D.British people „ France
25.What does the last sentence mean? A.As long as the English Channel exists, no further disagreement will form between France and Britain.B.The English Channel can prevent anything unfriendly happening in both France and Britain.C.France and Britain are near neighbors, and this will help balance the relationship between them.D.The English Channel is the largest enemy between France and Britain.21-25 DDADC
国睿教育 第三部分：词汇与结构（共20小题；每小题1分，满分20分）
26.I don’t know the park, but it’s ______ to be quite beautiful.A.said
B.told
C.spoken
D.talked
27.Mike is better than Peter ______ swimming.A.for
B.at
C.on
D.in 28.The baby is hungry, but there’s ______ milk in the bottle.A.little
B.a little
C.few
D.a few
29.Nancy is ______ girl.A.a eighteen-year-old
B.an eighteen-years-old C.a eighteen-years-old
D.an eighteen-year-old
30.Harry, who had failed in the final exam, had a great worry ______ his mind.A.on
B.in
C.with
D.at
31.Do you know the man ______ under the apple tree? A.lay
B.lain
C.lying
D.laying
32.—Is the library ______ now? —No, it’s ______.A.open;close
B.opening;losing
C.open;closed D.opened;closed
33.—When shall we meet again? —______ it any day you like.It’s all the same to me.A.Do
B.Get
C.Meet
D.Make
34.______ girl dressed ______ black is her sister Rose.A.A;in
B.A;on
C.The;on D.The;in
35.Although he did not know London well, he made his way ______ to the airport.A.easy enough B.enough C.easily enough D.enough easily
36.Two thousand dollars ______ enough for the car.A.being
B.were
C.are
D.is
37.They have learned about ______ in recent years.A.several hundreds English words
B.hundreds of English words C.hundred of English words
D.several hundred English word
38.With his work completed, the manager stepped back to his seat, feeling pleased ______ he was a man of action.A.which
B.that
C.what
D.whether
39.—______? — She’s our history teacher.A.What’s she
B.Where does the woman work C.Who is she
D.How is the woman
国睿教育 40.Today’s weather is ______ worse than yesterday’s.A.very B.much
C.very much
D.much too
41.It is said that ______ boys in your school like playing football in their spare time, though others prefer basketball.A.quite a lot B.quite a few C.quite a bit D.quite a little
42.— What’s his mother like? —______.A.She’s very happy
B.She’s at home C.She likes watching TV
D.She’s tall and thin
43.The new order means ______ overtime.A.works
B.worked
C.to work D.working
44.She has two best friends.______ of them is in the country.A.All
B.Both
C.No one D.Neither
45.I was giving a talk to a large group of people, the same talk I ______ to half a dozen other groups before.A.was giving
B.am giving
C.had given D.have given
26-30 ABADA 31-35 CCDDC 36-40 DBBCB 41-45 BDDDC
第四部分：完形填空（共10小题；每小题1分，满分10分）
Many students find the experience of attending university lectures to be a confusing and frustrating experience.The lecturer speaks for one or two hours, perhaps 46 the talk with slides, writing up important information on the blackboard, 47 reading material and giving out assignment.The new student sees the other students continuously writing on notebooks and 48 what to write.Very often the student leaves the lecture with notes which do not catch the main points and 49 become hard even for the students to understand.Most institutions provide courses which assist new students to develop the skills they need to be 50 listeners and not-takers.If these are unavailable, there are many useful study-skills guides which 51 learners to practice these skills independently.In all cases it is important to 52 the problem before actually starting your studies.It is important to acknowledge that most students have difficulty
acquiring the language skills required in college study.One way of 54 these difficulties is to attend the language and study-skills classes which most institutions provide throughout the academic year.Another basic strategy is to find a study partner 55 it is possible to identify difficulties, exchange ideas and provide support.46.A.extending B.illustrating C.performing
D.conducting
47.A.attributing B.contributing C.distributing D.explaining
48.A.suspects B.understands C.wonders
D.convinces
49.A.what B.those
C.as
D.which
50.A.effective B.passive
C.relative
D.expressive
51.A.enable B.stimulate
C.advocate D.prevent
52.A.evaluate B.acquaint C.tackle
D.formulate
53.A.in
B.on
C.of
D.with
54.A preventing B.withstanding C.sustaining
D.overcoming
55.A.in that B.for which
C.with whom
D.such as
46-50 BCCDA 51-55 ACADC
第五部分：英翻汉（满分15分）
56.Apples here like water and sunshine.57.Tom was such a hardworking student that he soon came out first in the class.58.Ted and William have lived under the same roof for five years.59.You needn’t go there anymore.He already knows about it.60.As is known to all, China is a developing country.56.这里的苹果喜欢水和阳光。
57.汤姆是一个学习十分用功的学生，以至于不久他就成了班里学习最好的学生。58.泰德和威廉已经在同一个屋檐下生活了五年了。59.你不必去了，他已经知道那件事了。60.众所周知，中国是一个发展中国家。
国睿教育 第六部分：写作（满分15分）
要求在30分钟内，根据下面所给的题目和中文提纲用英语写出一篇不少于80词的短文。
Water and Life 1．随着工业化（industrialization）的推进，地球上的淡水（fresh water）越来越少。
2．生命没水就要消亡（disappear），因此人类要珍惜（treasure）淡水。3．我们如何节约用水。
Water and Life While we are enjoying the rich fruits of modern industrialization, we are losing something precious on this planet.Fresh water, among others, is dwindling down day by day, owing to the large-scale industrialization everywhere in the world.Just as sunshine is a necessity to life, so is fresh water.Without fresh water, our human society would come to a stop.As fresh water is such an important resource to the human society, we need to treasure it as we treasure our life, but how? First, our government should have a good plan for the use of fresh water and develop industries that consume less water.Second, waste water must be recycled.Finally everyone of us should do his bit to save water.湖北国睿教育提供
官网：www.xiexiebang.com
联系电话：***
第四篇：2012年电大英语模拟考题(一)
2012年电大英语模拟考题
（一）Test 1 第一部分：交际用语（共10小题；每小题1分，满分10分）1.—How are you, Bob? —____________ Ted.A.How are you?
B.I’m fine.Thank you.C.How do you do?
D.Nice to meet you.2.—Thanks for your help.—____________ A.My pleasure.B.Never mind.C.Quite right.D.Don’t thank me.3.—Hello, I’m Harry Potter.—Hello, my name is Charles Green, but ____________.A.call my Charles
B.call me at Charles C.call me Charles
D.call Charles me
4.—Paul, ____________? —Oh, that’s my father!And beside him, my mother.A.what is the person over there
B.who’s talking over there C.what are they doing
D.which is that
5.—Hi, Tom, how’s everything with you? —____________, and how are you? A.Don’t mention it
B.Hm, not too bad C.Thanks
D.Pretty fast
6.—That’s a beautiful dress you have on!—____________ A.Oh, thanks.I got it yesterday.B.Sorry, it’s too cheap.C.You can have it
D.See you later.7.—Why didn’t you come to my birthday party yesterday? —____________ A.Excuse me, my friend sent me a flower.B.Fine, I never go to birthday parties.C.Ha„ha, I don’t like birthday parties.D.Sorry, but my wife had a car accident
国睿教育 8.—Hi, welcome back!Had a nice trip? —____________ A.Oh, fantastic!Fresh air, and sunshine every day.B.Come on, I’ve got lots of fun.C.By the way, I don’t like Saturdays.D.Well, I’ll look forward to your phone call.9.—Haven’t seen you for ages!What are you busy doing now? —____________ A.I hate the weather here.B.My hair is getting a bit longer.C.Yeah, thanks for coming.D.I am working part time in a bookshop, you know.10.—Marilyn, I’m afraid I have to be leaving now.—____________ A.That sounds wonderful.B.Oh, so early? C.Not at all.D.Good luck!
1-5 BACBB 6-10 ADADB
第二部分：阅读理解（共15小题；每小题2分，满分30分）
Passage 1 The French Revolution broke out in 1789.At the time France was in a crisis.The government was badly run and people’s lives were miserable.King Louis XIV tried to control the national parliament and raise more taxes.But his effort failed.He ordered his troops to Versailles.The people thought that Louis intended to put down the Revolution by force.On July 14,1789, they stormed and took the Bastille, where political prisoners were kept.Ever since that day, July 14 has been the French National Day.Louis tried to flee the country in 1792 to get support from Austria and Prussia.However, he was caught and put in prison.In September 1792, the monarchy was abolished.In the same year, Louis was executed.A few months later his wife, Marie also had her head cut off.The Revolution of France had frightened the other kings of Europe.Armies from Austria and Prussia began to march against France.The French raised republican armies to defend the nation.The Revolution went through a period of terror.Thousands of people lost their lives.In the end, power passed to Napoleon Bonaparte.(190 words)11.What’s this passage about? A.France.B.King Louis.C.The French Revolution.D.Europe.12.Which did not happen in 1789? A.The French Revolution broke out.B.The national economy was developing rapidly.C.The government wasn’t well run.D.King Louis XIV was in power.13.Where were the political prisoners kept? A.In Versailles.B.In Austria.C.In Prussia.D.In Bastille.14.What does the underlined word “abolished” mean? A.Put off.B.Established.C.United.D.Ended.15.What was NOT the effect of the Revolution? A.July 14 has become the French National Day.B.It brought some impact on the other European Kings.C.Louis’s wife, Marie was killed.D.The king tried to control the national parliament.11-15 CBDDD
Passage 2 In the United States, it is not customary to telephone someone very early in the morning.If you telephone him early in the day, while he is shaving or having breakfast, the time of the call shows that the matter is very important and requires immediate attention.The same meaning is attached to telephone calls made after 11:00 p.m.If someone receives a call during sleeping hours, he assumes it’s a matter of life or death.The time chosen for the call communicates its importance.In social life, time plays a very important part.In the U.S.A.guests tend to feel they are not highly regarded if the invitation to a dinner party is extended only three or four days before the party date.But it is not true in all countries.In other areas of the world, it may be considered foolish to make an appointment too far in advance because plans which are made for a date more than a week away tend to be forgotten.The meaning of time differs in different parts of the world.Thus, misunderstandings arise between people from different cultures that treat time differently.Promptness is valued highly in American life, for example.If people are not prompt, they may be regarded as impolite or not fully responsible.In the U.S.no one would think of keeping a business associate waiting for an hour, it would be too impolite.A person who is 5 minutes late, will say a few words of explanation, though perhaps he will not complete the sentence.(260 words)
16.What is the main idea of this passage? __________ A.It is not customary to telephone someone in the morning and in sleeping hours in the U.S.B.The role of time in social life over the world.C.If people are not prompt, they may be regarded as impolite or not fully responsible in the U.S.D.Not every country treats the concept of time as the same.国睿教育 17.What does it mean in the passage if you call someone during his or her sleeping hours? __________ A.A matter of work.B.A matter of life or death.C.You want to see him or her.D.You want to make an appointment with him or her.18.Which of the following time is proper if you want to make an appointment with your friend? __________ A.at 7: 00 am.B.at 4:00 pm.C.at the midnight.D.at 4:00 am.19.Which of the following statements is true according to the passage? __________ A.In the U.S.A guests tend to feel they are highly regarded if the invitation to a dinner party is extended only three or four days before the party date.B.There is no misunderstanding arising between people from different cultures about the concept of time.C.It may be considered foolish to make an appointment well in advance in the U.S.A..D.Promptness is valued highly in American life.20.From the passage we can safely infer that __________.A.it’s a matter of life or death if you call someone in day time B.the meaning of time differs in different parts of the world C.it makes no difference in the U.S.whether you are early or late for a business party D.if a person is late for a date, he needn’t make some explanation
16-20 BBBDB
Passage 3 A foreigner’s first impression of the U.S.is likely to be that everyone is in a rush-often under pressure.City people appear always to be hurrying to get where they are going restlessly, seeking attention in a store, and elbowing others as they try to complete their errands（任务）.Racing through daytime meals is part of the pace of life in this country.Working time is considered precious.Others in public eating places are waiting for you to finish so that they too can be served and get back to work within the time allowed.Each person hurries to make room for the next person.If you don’t, waiters will hurry you.You also find drivers will be abrupt and that people will push past you.You will miss smiles, brief conversations, and small courtesies with strangers.Don’t take it personally.This is because people value time highly, and they resent someone else “wasting” it beyond a certain courtesy point.The view of time affects the importance we attach to patience.In the American system of values, patience is not a high priority.Many of us have what might be called “a short fuse.” We begin to move restlessly about if we feel time is slipping away without some returnbe this in terms of pleasure, work value, or rest.Those coming from lands where time is looked upon differently may find this matter of pace to be one of their most difficult adjustments in both business and daily life.Many newcomers to the States will miss the opening courtesy of a business call, for example, they will miss the ritual socializing that goes with a welcoming cup of tea or coffee they may be traditional in their own country.They may miss leisurely business chats in a café or coffeehouse.Normally, Americans do not assess their visitors in such relaxed surroundings over prolonged small talks.We seek out evidence of past performance rather than evaluate a business colleague through social courtesies.Since we generally assess and probe professionally rather than socially, we start talking business very quickly.(348 words)
21.Which of the following statements is wrong? __________ A.Americans seem to be always under pressure.B.Americans attach less importance to patience.C.Americans don’t care much about ritual socializing.D.Americans are impolite to their business colleagues.22.In the fourth paragraph, “a high priority” means __________.A.a less important thing
B.a first concern C.a good business
D.an attractive gift
23.Americans evaluate a business colleague __________.A.through social courtesy
B.through prolonged business talks C.by establishing business relations D.by learning about their past performance
24.This passage mainly talks about __________.A.how Americans treasure their time
B.how busy Americans are every day C.how Americans do business with foreigners D.what American way of life is like
25.We can infer from the passage that the author’s tone in writing is ___________.A.critical
B.ironical C.appreciative D.objective
21-25 DBDAC
国睿教育 第三部分：词汇与结构（共20小题；每小题1分，满分20分）
26.Professor Smith promised to look ______ my paper, that is, to read it carefully before the defense.A.after
B.over
C.on
D.into
27.Our house is about a mile from the railway station and there are not many houses ______.A.in between B.far apart C.among them D.from each other
28.As the bus came round the corner, it ran ______ a big tree by the roadside.A.into
B.on
C.over
D.up
29.On average, a successful lawyer has to talk to several ______ a day.A.customers
B.supporters
C.guests D.clients
30.What is the train _____ to Birmingham? A.fee
B.tip
C.fare
D.cost
31.The students were all entertained in a Mexican restaurant, at Professor Brian’s ______.A.money
B.pay
C.expense
D.loss
32.Tom, what did you do with my documents? I have never seen such a ______ and disorder!A.mass
B.mess
C.guess
D.bus
33.If she wants to stay thin, she must make a ______ in her diet.A.change
B.turn
C.run
D.go
34.______ the War of Independence, the United States was an English colony.A.Before
B.At
C.In
D.Between
35.You shouldn’t ______ your time like that, Bob;you have to finish your school work tonight.A.cut
B.do
C.kill
D.kick
36.When Lily came home at 5 p.m.yesterday, her mother ______ dinner in the kitchen.A.cooked
B.was cooking C.cooks
D.has cooked
37.Did you notice the guy ______ head looked like a big potato? A.who
B.which
C.whose
D.whom 国睿教育 38.Both the kids and their parents ______ English, I think.I know it from their accent.A.is
B.been
C.are
D.was
39.Never before ______ see such a terrible car accident on the road!A.I have
B.have I
C.I did
D.did I
40.John’s father ______ mathematics in this school ever since he graduated from Harvard University.A.taught
B.teaches
C.has taught D.is teaching
41.Every year thousands of lives ______ in road accidents because of careless driving.A.lose
B.lost
C.have lost
D.are lost
42.The young lady coming over to us ______ our English teacher;the way she walks tells us that!A.must be
B.can be
C.would be D.could be
43.Had you come five minutes earlier, you ______ the train to Birmingham.But now you missed it.A.would catch B.would have caught C.could catch D.should catch
44.Eggs, though rich in nourishments, have ______ of fat.A.a large number
B.the large number C.a large amount
D.the large amount
45.No matter ______, the little sisters managed to round the sheep up and drive them back home safely.A.it was snowing hard
B.hard it was snowing C.how it was snowing hard
D.how hard it was snowing
26-30 BAADC 31-35 CBAAC 36-40 BCCDC 41-45 DABCD
国睿教育 第四部分：完形填空（共10小题；每小题1分，满分10分）
There were once three sons of a wealthy businessman.46 they met, the two eldest, who were twins, 47 to quarrel about which of them should be his father’s heir（继承人）.The youngest, who was not 48 ambitious（野心勃勃的）, took no part in their argument.As soon as they left home, the father arranged for an adequate income to be provided for 49 of them, but insisted that apart from this they were to be financially self-supporting.The 50 twin, who had the advantage of good looks and a striking personality, decided that he would take up the stage 51 a career.He 52 a small repertory company, acted in minor parts, was always unpunctual（不准时）at rehearsals and was accordingly 53 with his fellow-actors.He earned little and so had to live mainly on his allowance.He occasionally thought of 54 his profession, but always put off 55 a decision, and he became increasingly bored and disillusioned.46.A.whatever B.whenever C.wherever D.however
47.A.are used B.used
C.using
D.are using
48.A.at least B.at most
C.in the least D.in the most
49.A.every
B.all
C.each
D.none
50.A.first
B.older C.younger D.elder
51.A.is
B.as
C.be
D./
52.A.joined
B.attended C.went
D.joined in
53.A.popular
B.unpopular C.welcome
D.unwelcome
54.A.living
B.turning
C.ending
D.changing
55.A.making
B.make
C.decide
D.deciding 46-50 BBCCD 51-55 BABDA
第五部分：英翻汉（满分15分）
请在20分钟内把下列5句英文翻译成中文，把答案写在答题纸上。
56.Wang Li’s father has taught English here since he graduated from Peking University.57.Please give this book to whoever comes first.58.Though it was late, they kept on working.59.Bill hit his car into a wall last night.60.Would you please help me with this heavy box? 56.王丽的父亲从北京大学毕业后就一直在这里教英语。57.请把这本书给最先来的人。
58.尽管已经很晚了，他们还在继续工作。59.昨晚比尔开车时车撞到了墙上。60.你能帮我拾一下这个很沉的箱子吗？
国睿教育 第六部分：写作（满分15分）
要求在30分钟内，根据下面所给的题目和中文提纲用英语写出一篇不少于80词的短文。
Sports 1．你喜欢什么运动。
2．你如何喜欢上这种运动。
3．运动对你有什么益处（工作、学习和生活）。
Sports Just as lots of teenagers take to pop music, I love basketball.It’s part of my life.I began to play basketball in my childhood.I still remember the good old days when I played with my classmates after school.Later on, as I grew up, almost everything changed, but this sport-playing basketball remained and my love of it grew even stronger.I love this sport because it brings joys and health to my life.When I got tired from office work, I went to the sports ground and felt refreshed.If there were worries and cares from daily life.I went to the sports ground.There everything went away except basketball.It is basketball that keeps me in good shape and mood.湖北国睿教育提供
官网：www.xiexiebang.com
联系电话：***
第五篇：物流成本考题123
二、多项选择题
1．物流企业成本计算对象大致有（ABE）方面。
A.物流范围B.物流功能范围C.物流运
D.物流成本项目E.物流成本计算会计科目的范围
2．生产按其组织的特点可以划分为（ABC）。
A.大量生产 B.成批生产 C.单件生产 D.多步骤生产 E.单步骤生产
3．下列哪种成本计算方法的成本计算期与会计报告期是一致的（AC）。
A.品种法B.分批法C.分步法 D.定额法E.分类法
4．下列哪些属于物流企业主要的作业（ABCDE）。
A.原材料搬运B.设备测试C.订单处理 D.物流会计E.定价
5．作业按照受益对象可以划分为（ABCD）。
A.单位水平作业B.批量水平作业C.产品水平作业D.能量水平作业E.批别水平作业
1.运输形式有（ABCDE）。
A.汽车运输B.铁路运输C.水路运输D.管道运输 E.空运
2.汽车折旧的计算方法通常可以有（BD）。
A.快速折旧法 B.使用年限法 C.双倍余额递减法D.行驶里程定额法 E.直线法
3.汽车运输成本构成内容按汽车运输成本性质可分为（BCD）。
A.不可控成本B.车公里变动成本C.固定成本D.吨公里变动成本 E.机会成本
4.远洋运输业务的特点有（ABC）。
A.航行时间长B.船舶吨位大C.未达应付账款多
D.不支付港口使用费E.不支付港口代理费用
5.航次运行费用内容包括（ABD）。
A.燃料费 B.速遣费C.单证资料费D.淡水费 E.船员培训费
1．下列哪些属于仓储对物流成本的负面影响（BCDE）。
A．避免缺货 B.机会损失 C.陈旧损失D.流动资金占用过多 E.保险费支出增加
2．下列属于仓储成本的有（ABCDE）。
A.仓储持有成本 B.订货成本 C.生产准备成本D.缺货成本 E.在途库存持有成本
3．企业一旦发生外部缺货，可能会导致发生（ACDE）。
A.延期交货B.企业生产停工C.失销D.失去客户E.失去商誉
4．仓储成本的控制方法有（ABCE）。
A.定量订货法 B.定期订货法C.ABC分析控制法D.节约里程法 E.JIT库存管理方法
5．下列方法属于销售存货的成本计算方法的是（CDE）。
A.永续盘存法 B.实地盘存法 C.先进先出法D.个别计价法E.加权平均法
1．影响物流成本的因素有（ACD）。
A．产品因素B．时间因素C．空间因素D．竞争性因素E.人员因素
2．按照流通环节分类，物流成本可分为运输成本、（ABCDE）、物流信息管理成本等。
A．仓储成本B．包装成本C．装卸搬运成本D．流通加工成本E．配送成本
3．仓储成本主要包括（ACDE）。
A．仓储持有成本B．分拣费用C．订货或生产准备成本
D．缺货成本E.在途库存持有成本
4．按照物流运输、仓储、包装等物流的功能进行成本分类的方法，大体上分为（ABD）。
A．物品流通费B．物流管理费C．供应物流费D．信息流通费E．销售物流费
5．包装成本构成一般包括（ABCDE）。
A．包装材料费用 B．包装机械费用C．包装辅助费用D．包装人工费用E．包装技术费用
1．物流成本管理按其目的和方法可以分为（BC）。
A．物流成本决策 B．物流成本控制C．物流成本降低D．物流成本分析 E．物流成本核算
2．物流成本管理的内容有（ABCDE）。
A．物流成本预测B．物流成本计划 C物流成本核算D．物流成本分E．物流成本决策
3．物流成本管理的新模式有（ABCD）。
A．成本意识模式B．成本避免模式C．成本节省模式D．成本效益模式 E.成本管理模式
4．物流成本降低的主要途径有（ABCDE）。
A．物流合理化B．提高物流速度C．共同配送
D．建立信息系统E．优化物流服务水平和成本水平
5．物流成本管理的要点有（ABCDE）。
A．确定成本管理对象B．制定成本管理标准
C．实行预算管理D．实行责任成本管理E．推行物流管理现代化
三、判断题
1“黑大陆”学说是一种历史学的研究结论。(F)2物流成本是以物流活动的整体为对象。（T）
3在许多企业中，仓储成本是物流总成本的一个重要组成部分，物流成本的高低常常取决于
仓储管理成本的大小。（T）
4．加强物流成本的核算，建立成本考核制度可以降低物流成本。（T）
5．企业物流信息系统的管理与维护费用随着信息流量的变化而变化。（F）
6．存货的成本减少，也可以减少缺货成本，即缺货成本与存货成本成正比。（F）
7．高水平的物流服务是由高水平的物流成本作保证的。（T）
8．企业物流成本是原材料成本之外的最大成本项目。（T）
1．“物流成本冰山说”的观点体现的是企业所掌握的物流成本，只占企业物流成本的一小部
分，大部分物流成本并未被管理者所认识。(T)
2．降低物流成本可以以牺牲物流服务质量为条件。(F)
3．物流成本管理的前提是物流成本计算。（T）
4．物流成本控制涉及企业的全部物流活动。（T）
5．加强物流成本管理可以改进企业的物流管理水平。（T）
6．物流成本管理的意义主要体现在宏观意义和微观意义两方面。（T）
7．物流成本管理在企业财务管理中，是微不足道的一项内容。(F）
8．成本避免模式的基本思想是立足于预防，即时刻避免成本的发生
1．品种法是物流成本计算的最基本的计算方法，它适用于大量大批单步骤的物流活动。（T）
2．分步法在计算和结转各步骤成本时，可分为逐步结转分步法和平行结转分步法。（T）
3．分类法和定额法通称为辅助方法，它们能单独使用。(F）
4．分批法又叫订单法，是指以产品的批别（物流作业批次）作为成本计算对象来归集生产费
用，计算产品（物流作业批次）成本的一种方法。（T）
5．成本动因可分为资源动因和作业动因两种。（T）
6．为减少工作量，可以把不同动因物流作业合并，建立物流作业中心。（F）
7．对现在和将来重要的物流作业应单独设为一个物流作业中心。（T）
8．每个职能部门中，功能明确的物流作业一般是2～10个。（T）
1.物流运输过程不增加产品的使用价值。（T）
2.对成本计划完成情况的分析要通过成本降低率来进行。(F）
3.集装箱车成本的计算单位是“千箱公里”。（F）
4.汽车运输固定成本是指无论运输距离长短和运量大小，成本水平总是固定不变的那部分成本。（F）
5.沿海运输业务通常指国际航线运输业务,其航行时间较长,运输距离较长，因此，其成本计
算周期是按照月份来进行计算的。(F）
6.在汽车运输成本中,车公里变动成本是指随行驶里程变动的成本,如按营运收入和规定比
例计算交纳的养路费、运输管理费。（F）
7.大型车组、特型车的折旧计算方法多采用行驶里程定额法。（F）
8.船舶专为修理前往船厂和离开船厂的航行时间属于船舶非营运期，在计算运输成本时要扣
减这部分成本。（T）
9.汽车运输企业的保本点运输周转量是指目标利润为零，也即盈亏平衡时的运输周转量。(T）
10.港口堆存费属于“集装箱固定费用”。（F）
1．仓储就是指库存。（F）
2．仓储环节可以有效地实现物流的增值服务。（T）
3．仓储成本是企业物流活动中所消耗的物化劳动和活劳动的货币表现。（F）
4．经济订货批量就是指订货成本最小时的批量。（F）
5．保险储备量越大企业的仓储成本越高，因此，保险储备量应越低越好.（F）
6．看板管理是进行货物分类控制的有效方法。（F）
7．先进先出法是先购进的存货先耗用或先销售，期末存货反映最早入库的存货成本。（F）
8．永续盘存制的核算工作量大，但核算手续严密。（T）
1.下列不属于汽车运输成本的直接费用的是（C）。
A.燃油费B.轮胎费C.车队经费D.定车司机的工资
2.汽车运输成本是以各运输车型的（A）为成本计算对象的。
A.运输业务 B.行程C.货物周转量 D.运输天数
3.下列属于按运输成本性质进行分类的是（B）。
A.不可控成本 B.变动成本 C.标准成本 D.机会成本
4.量、本、利分析法最重要的内容是计算（B）。
A.目标利润B.盈亏平衡点C.目标固定成本D.单位变动成本
5.汽车运输业务的成本计算期为（A）。
A.月度B.日期C.生产周期 D.航次
6.沿海运输业务的成本计算周期是（A）。
A.月度B.日期C.生产周期 D.航次
7.按航次计算成本的远洋运输业务，以（A）为成本计算单位。
A.千吨公里 B.千吨C.吨D.吨公里
8.船舶期租费要按照（D）计入船舶已完航次成本。
A.月B.季C.租赁天数 D.航行天数
9.集装箱以20英尺为标准尺寸，40英尺的集装箱换算为（B）标准箱。
A.2B.1.5C.1.8D.1.7
10.远洋船员的服装费属于（C）。
A.航次运行费用B.企业管理费用C.船舶共同费用D.营运费用
1．仓库租赁费属于（A）成本。
A.仓储B.运输C.流通加工 D.包装
2．企业由于缺货带来的损失属于（C）。
A.订货成本B.生产准备成本C.缺货成本D.库存持有成本
3．利息费用属于（B）成本。
A.仓储维护 B.资金占用 C.仓储运作 D.仓储风险
4．企业为生产一批货物而进行的更换模具的费用属于（B）。
A.订货成本 B.生产准备成本C.缺货成本 D.库存持有成本
5．如果客户同意在下一次规则订货时补充所缺货物，这属于缺货损失中的（D）。
A.失销B.失去客户 C.失去商誉 D.延期交货
6．以运输条件来看，一般运输条件便利，运输周期短的商品应保持（B）的库存量。
A.较大B.较小C.一般D.都可
7．“关键的少数和次要的多数”是指（C）库存控制方法的基本原理。
A.定量订货法 B.定期订货法C.ABC分析控制法 D.JIT库存管理方法
8．（A）货物应列为A类货物。
A品种不多，资金占用量大B.品种多，资金占用量小
C.品种多，资金占用量大D.品种不多，资金占用量小
9．物流企业购进商品的存货成本包括进价和（D）。
A.运输费B.装卸费C.合理损耗D.按规定计入成本的税金
10．平时只登记存货收入数，不登记存货发出数，而是在期末通过计算倒挤出存货发出数的方法属于（B）。
A.永续盘存制B.实地盘存制C.移动加权平均法D.个别计价法
1．物流成本的削减，对（C）具有乘数效应。
A．企业利润的减少B．企业资产的增加C．企业利润的增加D．企业资产的减少
2．物流活动中所消耗的物化劳动和活劳动的货币表现称为（A）
A．物流成本B．物流收益C．物流价值D．物流价格
3．一般来讲，产品的价值越大，对其所需使用的运输工具要求越高，仓储和库存成本也随着产品的价值的（B）。
A.增加而减少B.增加而增加C.增加而不变D.减少而增加
4．降低物流成本是企业的（C）。
A．“第一利润源泉B．“第二利润源泉” C．“第三利润源泉” D．“第四利润源泉”
5．著名的管理学权威彼得·德鲁克曾经讲过：“（C）是经济领域里的黑暗大陆。”
A．仓储B．运输C．流通D．配送
6．效益背反理论主要包括（D）与服务水平的效益背反和物流各功能活动的效益背反。
A．物流价格B．物流收益C．物流价值D．物流成本
7．产品密度越大，相同运输单位所装的货物越多，运输成本就（C）。
A．越高B．越低C．不变D．以上均不是
8．若在目标市场建立或租用仓库，也会增加库存成本。这是由于（B）因素对物流成本的影响。A．产品B．空间C.竞争性D.时间
9．现代物流的一个显著特征，是追求（C）的最小化。
A．物流效益B．物流价格C．物流总成本D．物流价值
10．物流成本可以按其所处的领域不同可分为生产企业物流成本和（A）物流成本。
A．流通企业B．运输企业C．配送企业D．销售企业
1．降低物流成本的目的是追求（D）的最小化。
A．局部物流成本B．各个部门的物流成本
C．设备费、运输费、仓储费D．物流总成本
2．在计算物流成本之前，首先要明确物流成本的（A）。
A．计算范围 B．计算方法C．含义D．特点
3．伴随着物流活动而发生的各种费用，并体现物流活动所消耗的物化劳动和活劳动的货币表现称为（B）。
A．物流价格 B．物流成本 C．物流价值 D．物流效益
4．物流成本管理的对象是（A）。
A．物流B．成本C．物流费用 D．运输费用
5．（A）是根据有关成本数据和企业具体的发展情况，运用一定的技术方法，对未来的成本水平及其变动趋势做出科学的估计。
A．物流成本预测 B．物流成本分析C．物流成本决策 D．物流成本核算
6．（B）是对物流过程的优化管理。
A．物流成本横向管理B．物流成本纵向管理
C．计算机管理系统D.物流成本综合管理
7．（D）模式是力求在工作现场上不消耗无谓的成本和改进工作方式以节约将发生的成本支出。
A．成本意识 B．成本效益C．成本避免 D．成本节省
8．（A）是在企业的物流活动中，针对物流的一个或某些局部环节的开支所采取的策略和控制，以达到预期的物流成本目标。
A．物流成本的局部控制B．物流成本的综合控制
C.运输环节的控制D.物流过程的控制
9．物流成本管理的环节包括（D）。
A．运输B．包装C．仓储D．以上均包括
10．（B）是指运用预算的方法，设定成本费用标准，将实际物流成本（费用）与预算标准作比较，发现并纠正不利差异，提高经济效益。
1．物流成本费用的分配要遵循（C）原则。
A.相关性B.权责发生制C.受益D.重要性
2．物流成本计算程序的第一步是（A）。
A.确定物流成本计算对象B．审核和控制各项费用和支出
C．确定成本项目D．归集和分配物流成本
3．下列企业中（D）属于装配式多步骤生产。
A.发电业 B.纺织业 C.造纸业 D.汽车业
4.下列哪种方法适用于大量大批多步骤的物流活动，并且管理上不要求计算各步骤成本的物流企业（C）。
A.逐步分项结转分步法 B.逐步综合结转分步法 C.平行结转分步法 D.分批法
5.在定额管理制度比较健全的企业中，为了加强物流成本的定额控制，还可以以定额成本为基础，计算出物流活动的实际成本，这种方法是（D）。
A.品种法 B.分批法 C.分步法 D．定额法
6.（B）成本计算方法的成本计算期要求与生产任务通知单的签发和结束相一致。
A.品种法 B.分批法 C.分步法 D.作业成本法
7.逐步综合结转分步法是指各步骤所耗上一步骤的成本，可以以（A）成本项目，综合计入下一步骤的成本费用明细账中。
A.直接材料 B.直接人工 C.制造费用 D.管理费用
8.下列方法中（C）各步骤不计算所消耗上一步骤的成本，只计算本步骤发生的其他各项费用，以及这些费用中应计入到最终物流作业总成本的“份额”。
A.逐步分项结转分步法B.逐步综合结转分步法 C.平行结转分步法D.分批法
9.一项作业一般不多于（C）个密切相关的操作。
A.5B.10C.15D.20
10.能够引发发货部门物流成本发生的成本动因是（B）。
A.购货单数量B.发货单数量C.作业批次数量D.搬运数量
点击咨询 