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初级会计职称考试试题及答案-历年初级会计《经济法基础》试题及参考答案

发布时间:2017-11-15 所属栏目:初级会计职称考试试题及答案

一 : 历年初级会计《经济法基础》试题及参考答案

请将选定的答案,按答题卡要求,用2b铅笔填涂答题卡中相应的信息点。本类题共25分,每小题1分。多选、错选、不选均不得分。 
  1.根据我国《公 司法 》的规定,以发起设立方式设立股份有限公司的,其发起人的人数最低应为( )。 
  a.2人      b.3人 
  c.5人      d.50人 
  2.甲、乙、丙共同出资设立一有限责任公司,主营 商品 批发业务,根据我国《公 司法 》的规定,该公司注册资本最低金额就是( )   万元。 
  a.10 b.30 c.50 d.100 
  3.根据我国《公 司法 》的规定,上市公司应当在每一会计年度结束之日起一定期限内向国务院 证券 监督 管理 机构和 证券 交易所提交年度报告并予以公告。这里的一定期限内是指( )。 
  a.1个月之内          b.2个月之内 
  c.3个月之内          d.4个月之内 
  4.根据我国《公 司法 》的规定,股份有限公司将公 司法 定公积金转增资本时,其留存的法定公积金最低比例应为( )。 
  a.注册资本的10%        b.注册资本的15% 
  c.注册资本的20%        d.注册资本的25% 
  5.根据我国《担保法》的规定,以 企业 债券 进行质押的,质押 合同 生产的时间是( )。 
  a.主 合同 签订之日        b.质押 合同 签订之日 
  c.将 债券 交付质权人之日     d.办理出质登记之日 
  6.甲公司与乙公司签订了购买10辆汽车的 合同 。就在乙公司将汽车交付甲公司时,被工商行政 管理 部门查出该批汽车是走私物品而予以查封。根据我国《 合同 法》关于合同效力的规定,该买卖汽车合同属于( )。 
  a.有效合同           b.无效合同 
  c.可撤销合同          d.效力待定合同 
  7.根据我国《合同法》的规定,当事人对合同价款约定不明确,又没有政府定价或指导价可供参照时,合同价款的确定规则为( )。 
  a.按照订立合同时履行地的市场价格履行 
  b.按照履行合同时履行地的市场价格履行 
  c.按照纠纷发生时履行地的市场价格履行 
  d.按照订立合同时订立地的市场价格履行 
  8.根据我国《会计法》的规定,外来原始凭证的金额有错误时,应当采取的正确做法是( )。 
  a.由出具单位重开 
  b.由出具单位更正并加盖接受单位印章 
  c.由接受单位更正并加盖接受单位印章 
  d.由经办人员更正并加盖经办人员印章 
  9.根据《会计基础工作规范》的规定,单位负责人的直系亲属不得在本单位担任的会计工作岗位是( )。 
  a.会计机构负责人         b.稽核 
  c.会计档案保管          d.出纳 
  10.某印刷厂购进一台印刷机器,买价12万元,取得对方开具的增值税专用发票上注明的税金为2.04万元,另支付运杂费0.2万元、安装费0.3万元。根据我国《 企业 所得税暂行条例》及其实细则的规定,该印刷机器作为固定资产的计价金额应是( )   万元。 
  a.12              b.12.5 
  c.14.04           d.14.54 
  11.根据我国《增值税暂行条例》的规定,纳税人采取分期收款方式销售 商品 时,其增值税纳税义务的发生时间是( )。 
  a.发出 商品 的当天         b.收到全部货款的当天 
  c.销售 商品 合同签订的当天     d.销售 商品 合同约定的收款日期的当天 
  12.2001年3月,某音乐茶座门票收入1万元,台位费、点歌费等收入5万元,茶水、烟酒、饮料收入12万元;发生工资性支出1.8万元,水电费以及购买烟酒等支出3.6万元。已知当地娱乐业适用营业税税率为15%.该音乐茶座3月份应缴纳的营业税税额为( )   万元。 
  a.0.15             b.0.9 
  c.1.89             d.2.7 
  13.根据《支付结算办法》的规定,银行汇票的提示付款期限是( )。 
  a.自出票日起1个月      b.自出票日起2个月 
  c.自出票日起3个月      d.自出票日起4个月 
  14.甲公司销售给乙公司一批货物。甲公司按合同约定按期交货,乙公司签发一张金额为30万元的转账支票,交给甲公司。甲公司到银行提示付款时,发现该支票是空头支票。根据我国《票据法》及其实施办法的规定,中国人民银行有权对乙公司处以罚款,甲公司有权要求乙公司给予经济赔偿。就乙公司签发该空头支票的行为,甲公司有权要求赔偿的最高金额应当是( )   万元。 
  a.0.06             b.0.15 
  c.0.6              d.1.5 
  15.某外贸公司采取隐匿财产的手段,使 税务 机关无法追缴该公司所欠缴的税款20万元。根据我国《刑法》的规定,该公司的行为构成的罪名是( )。 
  a.偷税罪            b.骗取出口退税罪 
  c.抗税罪            d.逃避追缴欠税款罪 

二 : 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

关注更多2015年职称英语考试资料,及时了解职称英语考试动态,欢迎添加职业培训教育网职称英语频道微信:zhichengenglish,QQ群:210597052 204744182 302593754 第1部分:词汇选项(第1-15题,每题1分,共15分)

下面每个句子中均有1个词或短语画有底横线,请为每处画线部分确定1个意义最为接近的选项。

1、

A passed by B took a notice of

C woke up D found by chance

答案:D

职业培训教育网名师解析:come across是固定搭配,意思是“偶遇,碰巧发现”,因此选择D选项。pass by “路过”,take a notice of “注意到”,wake up “醒来”。

2、

A right B obvious C unbelievable D unclear

答案:C

职业培训教育网名师解析:incredible 意为“难以置信的”,与 unbelievable 同义。 obvious “明显的”,unclear “不明的”。

3、

A attracted B taught C kept D changed

答案:A

职业培训教育网名师解析:tempt “吸引,诱惑”,此处为被动态,句子意思为:他被这家公司开出的高额薪水吸引了。A选项符合句义。

4、

A worried B offensive C sleepy D anxious

答案:B

职业培训教育网名师解析:aggressive意为“好斗的,富于攻击性的”,与offensive相近,如:Men tend to be more aggressive than women.男性往往比女性更具有攻击性。Knives of any sort are classed as offensive weapons.任何刀具都属于攻击性武器。worried“拘心的”,sleepy“困倦的”,anxious “焦急的”。

5、

A at B with C about D from

答案:C

_____________________________________________________________________

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正保远程教育(美国纽交所上市公司 代码:DL)

职业培训教育网名师解析:as regards 是固定搭配,意思是“关于”,如:There is no problem as regards the financial arrangements.资金筹备方面毫无问题。

6、

A explore B inhabit C prefer D travel

答案:D

职业培训教育网名师解析:migrate的意思是“迁徙”,travel除了常见的“旅行”意思外,还有“行进”的意思,如:Supersonic planes can travel faster than the speed of sound.超音速飞机的速度比音速快。在这里可作同义替换。explore “探索”,inhabit “柄息,居住”,prefer “更喜欢”。

7、

A different B wrong C strange D funny

答案:C

10、

A withhold B exchange C understand D contact

答案:C

职业培训教育网名师解析:digest本义是“消化”,可转义为“理解(知识、信息)”,在句中可与understand互 换。withhold “保留,隐瞒”;exchange “交换”;contact “联系”。

_____________________________________________________________________

[2]

职业培训教育网 010-82333888(24小时)

三 : 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

关注更多2015年职称英语考试资料,及时了解职称英语考试动态,欢迎添加职业培训教育网职称英语频道微信:zhichengenglish,QQ群:210597052 204744182 302593754 第1部分:词汇选项(第1-15题,每题1分,共15分)

下面每个句子中均有1个词或短语画有底横线,请为每处画线部分确定1个意义最为接近的选项。[www.61k.com]

1、

A passed by B took a notice of

C woke up D found by chance

答案:D

职业培训教育网名师解析:come across是固定搭配,意思是“偶遇,碰巧发现”,因此选择D选项。pass by “路过”,take a notice of “注意到”,wake up “醒来”。

2、

A right B obvious C unbelievable D unclear

答案:C

职业培训教育网名师解析:incredible 意为“难以置信的”,与 unbelievable 同义。 obvious “明显的”,unclear “不明的”。

3、

A attracted B taught C kept D changed

答案:A

职业培训教育网名师解析:tempt “吸引,诱惑”,此处为被动态,句子意思为:他被这家公司开出的高额薪水吸引了。A选项符合句义。

4、

A worried B offensive C sleepy D anxious

答案:B

职业培训教育网名师解析:aggressive意为“好斗的,富于攻击性的”,与offensive相近,如:Men tend to be more aggressive than women.男性往往比女性更具有攻击性。Knives of any sort are classed as offensive weapons.任何刀具都属于攻击性武器。worried“拘心的”,sleepy“困倦的”,anxious “焦急的”。

5、

A at B with C about D from

答案:C

_____________________________________________________________________

[1]

职业培训教育网 010-82333888(24小时)

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

职业培训教育网名师解析:as regards 是固定搭配,意思是“关于”,如:There is no problem as regards the financial arrangements.资金筹备方面毫无问题。(www.61k.com)

6、

A explore B inhabit C prefer D travel

答案:D

职业培训教育网名师解析:migrate的意思是“迁徙”,travel除了常见的“旅行”意思外,还有“行进”的意思,如:Supersonic planes can travel faster than the speed of sound.超音速飞机的速度比音速快。在这里可作同义替换。explore “探索”,inhabit “柄息,居住”,prefer “更喜欢”。

7、

A different B wrong C strange D funny

答案:C

10、

A withhold B exchange C understand D contact

答案:C

职业培训教育网名师解析:digest本义是“消化”,可转义为“理解(知识、信息)”,在句中可与understand互 换。withhold “保留,隐瞒”;exchange “交换”;contact “联系”。

_____________________________________________________________________

[2]

职业培训教育网 010-82333888(24小时)

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

11、

A general B inflexible C complex D direct

答案:B

职业培训教育网名师解析:rigid “僵硬的,固定的,顽间的”,与inflexible同义。(www.61k.com)

12、

A send B hear C confirm D spread

答案:D

职业培训教育网名师解析:circulate做不及物动同,意思是“传播,流通”,如:We should often open the win-dows to allow the air to circulate.我们应当经常打开窗户以使空气流通。句子的意思是:关于他的财政问题的流言开始传开。

13、

A break B shut C set D beat

答案:A

职业培训教育网名师解析:bust “使爆裂”,句子的意思是:快点,不然我就破门而入了。这里与break同义。

14、

A naked B blind C cautious D private

答案:C

职业培训教育网名师解析:wary “谨慎的,机警的”,与 cautious 同义。naked “裸体的”,blind “盲的”,private “私人的”。

15、

A shorten B start C end D resume

答案:C

职业培训教育网名师解析:expire “期满,终止”。resume是“重新开始”。

第2部分:阅读判断(第16-22题,每题 1分,共7分)

下面的短文后列出了7个句子,请根据短文的内容对每个句子做出判断;如果该句提供的是正确信息,请选择A;如果该句提供的是错误信息,请选择B;如果该句的信息文中没有提及,请选择C。

Wide World of Robots

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

Engineers who build and program robots have fascinating jobs. These researchers tinker (修补)with

machines in the lab and write computer software to control these devices. “They’re the best toys out there,” says Howie Choset at Carnegie Mellon University in Pittsburgh. Choset is a roboticist, a person who designs, builds or programs robots.

When Choset was a kid, he was interested in anything that moved — cars, trains, animals. He put motors on Tinkertoy cars to make them move. Later, in high school, he built mobile robots similar to small cars.

Hoping to continue working on robots, he studied computer science in college. But when he got to graduate school at the California Institute of Technology in Pasadena, Choset’s labmates were working on something even cooler than remotely controlled cars: robotic snakes. Some robots can move only forward, backward, left and right. But snakes can twist (扭曲)in many directions and travel over a lot of different types of terrain (地形). “Snakes are far more interesting than the cars,” Choset concluded.

After he started working at Carnegie Mellon, Choset and his colleagues there began developing their own snake robots. Choset’s team programmed robots to perform the same movements as real snakes, such as sliding and inching forward. The robots aiso moved in ways that snakes usually don't, such as roiling. Choset’s snake robots could crawl (爬行) through the grass, swim in a pond and even climb a flagpole.

But Choset wondered if his snakes might be useful for medicine as well. For some heart surgeries, the doctor has to open a patient’s chest, cutting through the breastbone. Recovering from these surgeries can be very painful. What if the doctor could perform the operation by instead making a small hole in the body and sending in a thin robotic snake?

Choset teamed up with Marco Zenati, a heart surgeon now at Harvard Medical School, to investigate the idea. Zenati practiced using the robot on a plastic model of the chest and then tested the robot in pigs.

A company called Medrobotics in Boston is now adapting the technology for surgeries on people.

Even after 15 years of working with his team's creations, “I still don't get bored of watching the motion of my robots," Choset says.

16 Choset began to build robots in high school.

A Right B Wrong C Not mentioned

17 Snake robots could move in only four directions.

A Right B Wrong C Not mentioned

18 Choset didn’t begin developing his own snake robots until he started working at Carnegie Mellon,

A Right B Wrong C Not mentioned

19 Choset’s snake robots could make more movements than the ones others developed.

A Right B Wrong C Not mentioned

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

20 The application of a thin robotic snake makes heart surgeries iess time-consuming.

A Right B Wrong C Not mentioned

21 Zenati tested the robot on people after using it in pigs.

A Right B Wrong C Not mentioned

21、B第六段、第七段只提到Zcnati在塑料制的外胸模型上练习使用机器蛇,然后再将机器蛇用于猪身上进行测试,但并没有在这之后又用于人测试,而是一个位于波士顿名叫Medro- botics的公司把这项技术用于人的手术,所以题干中提到的Zenati把机器蛇用在人身上进行测试与文章本意不符。[www.61k.com]答案为

B.

22、C第七段只是提到Medrobotics公司目前把这项技术应用到人类手术中,但并没有提到因 此给公司带来高额利润,所以题干中提到的信息在文中没有显示。答案为C.

第3部分:概括大意与完成句子(第23-30题,每题1分,共8分)

下面的短文后有2项测试任务:(1)第23 ~26题要求从所给的6个选项中为第1 ~4段每段选择1个最佳标题;(2)第27 -30题要求从所给的6个选项中为每个句子确定1个最佳选项。

Black Holes

1 Black holes can be best described as a sort of vacuum, sucking up everything in space. Scientists have discovered that black holes come from an explosion of huge stars. Stars that are near death can no longer burn _____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

due to loss of fuel, and because its temperature can no longer control the gravitational (重力的)force, hydrogen ends up putting pressure onto the star’s surface until it suddenly explodes then collapses.

2 Black holes come from stars that are made of hydrogen,other gases and a few metals. When these explode it can turn into a stellar-mass (恒星质量)black hole, which can only occur if the star is large enough (should be bigger than the sun) for the explosion to break it into pieces, and the gravity starts to compact every piece into the tiniest particle. Try to see and compare; if a star that’s ten times the size of the sun ends up being a black hole that’s no longer than 70 kilometers,then the Earth would become a black hole that's only a fraction of an inch!

3 Objects that get sucked in a black hole will always remain there,never to break free. But remember that black holes can only gobble up (吞噬)objects within a specific distance to it. It’s possible for a large star near the sun to become a black hole, but the sun will continue to stay in place. Orbits (轨道)do not change because the newly formed black hole contains exactly the same amount of mass as when it was a star, only this time its mass is totally contracted that it can end up as no bigger than a state.

4 So far, astronomers have figured out that black holes exist because of Albert Einstein’s theory of

relativity. In the end, through numerous studies, they have discovered that black holes truly exist. Since black holes trap light and do not give off light, it is nearly Impossible to detect black holes via a telescope. But astronomers continue to study galaxies (银河系),space and the solar system to understand how black holes might evolve. It is possible that black holes can exist for millions of years,and later contribute to a bigger process in galaxies, which can eventually lead to creation of new entities (实体).Scientists also credit black holes as helpful in learning how galaxies began to form.

23、

24 、

25 、

26 、

A How are black holes formed?

B What are black holes made of?

C How were black holes named?

D What are different types of black holes?

E Is there proof that black holes really exist?

F What happens to the objects around a black hole?

27 、

28 、

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正保远程教育(美国纽交所上市公司 代码:DL)

29 、

30、

A the tiniest particle

B a fraction of an inch

C the same amount of mass

D an explosion of huge stars

E the creation of new entities

27、D 第一段第二句话,"Scientists have discovered that black holes come from an explosion of huge stars",意思是"科学家已经发现黑洞来自于巨大恒星的爆炸",所以答案是D,"巨大恒星的爆炸"。[www.61k.com)

28、A 第二段第二句话," When these explode it can turn into a stellar-mass(恒星质量)black hole, which can only occur if the star is large enough ( should be bigger than the sun) for the explosion to break it into

pieces,and the gravity starts to compact every piece into the tiniest particle",意思是"只有在星体足够大时,爆炸后才能变成恒星质量的黑洞,因为爆炸使它们变成片状,然后重力开始将每一片压成最薄的粒子"。所以答案是A,"最薄的粒子"。

29、C 第三段第四句,"Orbits(轨道)do not change because the newly formed black hole contains exactly the same amount of mass as when it was a star",意恐是"新形成的黑洞的轨道不会变,因为它的质量和它之前是恒星时的质量一样"。所以答案是C,"相同的质量"。

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

30、F 第四段第一句话,"So far, astronomers have figured out that black holes exist because of Albert Einstein’s theory of relativity",意思是"到目前为止,天文学家已经根据爱因斯坦的相对论算出黑洞的存在"。(www.61k.com)所以答案是F,"黑洞的存在"。

第4部分:阅读理解(第31-45题,每题3分,共45分)

下面有3篇短文,每篇短文后有5道题。请根据短文内容,为每题确定1个最佳选项。

第一篇

Energy and Public Lands

The United States boasts substantial energy resources. Federal lands provide a good deal of US energy production ; the US Department of the Interior manages federal energy leasing (租赁),both on land and on the offshore Outer Continental Shelf. Production from these sources amounts to nearly 30 percent of total annual US energy production.

In 2000,32 percent of US oil,35 percent of natural gas, and 37 percent of coal were produced from federal lands, representing 20,000 producing oil and gas leases and 135 producing coal leases. Federal lands are also estimated to contain approximately 68 percent of all undiscovered US oil reserves and 74 percent of undiscovered natural gas.

Revenues from federal oil, gas, and coal leasing provide significant returns to US taxpayers as well as State governments. In 1999, for example,$553 million in oil and gas revenues were paid to the US Treasury, and non-Indian coal leases accounted for over $304 million in revenues, of which 50 percent were paid to State governments. Public lands also play a critical role in energy delivery. Each year, federal land managers authorize rights of way for transmission lines, rail systems,pipelines, and other facilities related to energy production and use.

Alternative energy production from federal lands falls behind conventional energy production, though the amount is still significant。For example, federal geothermal (地热) resources produce about 7. 5 billion kilowatt-hours (千瓦时)of electricity per year, 47 percent of ail electricity generated from US geothermal energy. There are 2,960 wind turbines on public lands in California alone, producing electricity for about 300,000 people. Federal hydropower (水电)facilities produce about 17 percent of all hydropower produced in the United States.

Because of the growing US thirst for energy and increasing public unease with dependence on foreign oil sources, pressure on public lands to meet US energy demands is becoming more intense. Public lands are

available for energy development only after they have been evaluated through the land use planning process. If development of energy resources conflicts with management or use of other resources, development restrictions or impact moderation measures may be enforced, or mineral production may be banned altogether.

31 What is the main idea of this passage?

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

A Public lands are one of the main sources of revenues.

B Public lands play an important role in energy production.

C Public lands should be developed to ease energy shortage.

D Public lands store huge energy resources for further development.

答案:B

职业培训教育网名师解析:第一段主要讲美国的公共土地提供了大量的能源生产,第二段主要讲美国的石油、天然气和煤矿资源有很多都是来自联邦土地,第三段主要讲联邦土地的能源贡献了大量的财政收人,第四段主要讲联邦土地所生产的其他能源数量仍然很大,最后一段主要讲美国的公共土地在得到评估后才可用于发展能源。[www.61k.com)由此看出本义主要讲的是公共土地在能源生产中扮演重要角色。答案是B。

32 Which of the following statements is true of public lands in the US?

A Half of US energy is produced there.

B The majority of undiscovered natural gas is stored there,

C Most of coal was produced from there in 2000,

D Most energy resources are reserved there.

答案:B

职业培训教育网名师解析:第二段最后一句话“Federal lands are also estimated to contain

approximately 68 percent of all undiscovered US oil reserves and 74 percent of undiscovered natural gas”,可以看出答案为B

33 Geothermal resources, wind turbines, and hydropower facilities in Paragraph 4 are cited as examples to illustrate that

A alternative energy production is no less than conventional energy production.

B they are the most typical conventional energy resources from public lands.

C the amount of alternative energy production from public lands is huge.

D geothermal resources are more important than the other two.

答案:C

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

35 Public lands can be used for energy development when

A they go through the land use planning process.

B energy development restrictions are effective,

C federal land managers grant permissions.

D there is enough federal budget.

答案:A

职业培训教育网名师解析:A 第五段第二话 “ Public lands are available for energy development only after they have been evaluated through the land use planning process”,可以明确答案是A。(www.61k.com)

第二篇

Putting Plants to Work

Using the power of the sun is nothing new. People have had solar-powered calculators and buildings with solar panels (太阳能电池板)for decades. But plants are the real experts : They've been using sunlight as an energy source for billions of years.

Cells in the green leaves of plants work like tiny factories to convert sunlight, carbon dioxide (二氧化碳),and water into sugars and starches (淀粉),stored energy that the plants can use. This conversion process is called photosynthesis (光合作用)? Unfortunately, unless you’re a plant, it’s difficult and expensive to convert sunlight into storable energy. That’s why scientists are taking a closer look at exactly how plants do it. _____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

Some scientists are trying to get plants, or biological cells that act like plants,to work as very small photosynthetic power stations. For example, Maria Ghirardi of the National Renewable Energy Laboratory in Golden, Colo. , is working with green algae (水藻). She's trying to trick them into producing hydrogen instead of sugars when they perform photosynthesis. Once the researchers can get the algae working efficiently, the hydrogen that they produce could be used to power fuel cells in cars or to generate electricity.

The algae are grown in narrow-necked glass bottles to produce hydrogen in the lab. During photosynthesis, plants normally make sugars or starches. “ But under certain conditions, a lot of algae are able to use the sunlight energy not to store starch, but to make hydrogen.” Ghirardi says. For example, algae will produce

hydrogen in an airfree environment. It's the oxygen in the air that prevents algae from making hydrogen most of the time.

Working in an airfree environment, however, is difficult. It’s not a practical way to produce cheap energy. But Ghirardi and her colleagues have discovered that by removing a chemical called sulfate(硫酸盐)from the environment that the algae grow in, they will make hydrogen instead of sugars, even when air is present.

Unfortunately, removing the sulfate also makes the algae's ceils work very slowly, and not much

hydrogen is produced. Still, the researchers see this as a first step in their goal to produce hydrogen efficiently from algae. With more work, they may be able to speed the cells’ activity and produce larger quantities of hydrogen.

The researchers hope that algae will one day be an easy-to-use fuel source. The organisms are cheap to get and to feed, Ghirardi says, and they can grow almost anywhere: “You can grow them in a reactor, in a pond. You can grow them in the ocean. There’s a lot of flexibility in how you can use these organisms. ”

36 How do plants relate to solar energy?

A They are the real experts in producing it.

B They have been a source of it.

C They have been used to produce it.

D They have been using it for billions of years.

答案:D

_____________________________________________________________________

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正保远程教育(美国纽交所上市公司 代码:DL)

38 Algae are able to use solar energy to produce hydrogen when

A they are grown in narrow-necked bottles.

B there is enough oxygen in the air.

C there is no oxygen in the air.

D enough starch is stored.

答案:C

职业培训教育网名师解析:第四段最后两句话提到水藻在无空气的环境下会产生氢,多数情况下空气中的氧会阻 碍水藻产生氢。[www.61k.com)所以答案是C,“空气中无氧时”。

39 Researchers find it difficult to make algae produce hydrogen efficiently because

A it is hard to create an airfree environment.

B removing the sulfate slows down hydrogen production

C it is expensive to remove the sulfate from the environment,

D the algae’s cells work slowly if there is no oxygen in the air.

答案:B

职业培训教育网名师解析:第六段第一句话讲得很清楚“Unfortunately,removing the sulfate also makes the algae’s cells work very slowly, and not much hydrogen is produced”,说明将硫酸盐移走会使水藻细胞下作得很慢,而且氢也产生得不多。

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

40 What does Ghirardi say about algae?

A They can be a good energy source.

B They grow faster in a reactor.

C They will be planted everywhere.

D They are cheap to eat.

答案:A

职业培训教育网名师解析:最后一段中,Ghirardi说微生物能很便宜地得到,很容易喂养,他们几乎在哪都能生长, 如何使用这些微生物也很灵活。(www.61k.com]所以Ghimrdi的意思是微生物包括水藻可以是一个很好的能量来源。

第三篇

On the Trail of the Honey Badger

On a recent field trip to the Kalahari Desert, a team of researchers learnt a lot more about honey

badgers(獾). The team employed a local wildlife expert, Kitso Khama,to help them locate and follow the badgers across the desert. Their main aim was to study the badgers,movements and behaviour as discreetly(谨慎地)as possible, without frightening them away or causing them to change their natural behaviour. They also planned to trap a few and study them dose up before releasing them, in view of the animal’s reputation, this was something that even Khama was reluctant to do.

“The problem with honey badgers is they are naturally curious animals, especially when they see

something new,” he says. “That, combined with their unpredictable nature, can be a dangerous mixture. If they sense you have food, for example, they won’t be shy about coming right up to you for something to eat. They’re actually quite sociable creatures around humans, but as soon as they feel they might be in danger, they can become extremely vicious(凶恶的). Fortunately this is rare, but it does happen. ’,

The research confirmed many things that were already known. As expected, honey badgers ate any

creatures they could catch and kill. Even poisonous snakes, feared and avoided by most other animals, were not safe from them. The researchers were surprised, however, by the animal’s fondness for local melons, probably because of their high water content. Previously researchers thought that the animal got all of its liquid requirements from its prey(猎物). The team also learnt

that, contrary to previous research findings, the badgers occasionally formed loose family groups. They were also able to confirm certain results from previous research, including the fact that female badgers never socialised with each other.

Following some of the male badgers was a challenge, since they can cover large distances in a short space of time. Some hunting territories cover more than 500 square kilometres. Although they seem happy to share _____________________________________________________________________

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正保远程教育(美国纽交所上市公司 代码:DL)

these territories with other males, there are occasional fights over an important food source, and male badgers can be as aggressive towards each other as they are towards other species.

As the badgers became accustomed to the presence of people, it gave the team the chance to get up close to them without being the subject of the animals,curiosity — or their sudden aggression. The badgers’ eating patterns, which had been disrupted, returned to normal. It also allowed the team to observe more closely some of the other creatures that form working associations with the honey badger, as these seemed to adopt the badgers, relaxed attitude when near humans.

41 Why did the wildlife experts visit the Kalahari Desert?

A To find where honey badgers live.

B To observe how honey badgers behave.

C To catch some honey badgers for food.

D To find out why honey badgers have a bad reputation.

答案:B

职业培训教育网名师解析:第一段第三句:Their main aim was to study the badgers1 movements and behaviour as discreetly (谨慎地)as possible.可推断出此次调查的目的是了解獾的习性。(www.61k.com)

42 What does Kitso Khama say about honey badgers?

A They show interest in things they are not familiar with.

B They are always looking for food.

C They do not enjoy human company.

D It is common for them to attack people.

答案:A

职业培训教育网名师解析:第二段讲述了 Khama对獾的评价,即它们有很强的好奇心

43 What did the team find out about honey badgers?

A There were some creatures they did not eat.

B They were afraid of poisonous creatures.

C They may get some of the water they needed from fruit.

D Female badgers did not mix with male badgers.

答案:C

_____________________________________________________________________

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正保远程教育(美国纽交所上市公司 代码:DL)

45 What happened when honey badgers got used to humans around them?

A They lost interest in people.

B They became less aggressive towards other creatures.

C They started eating more.

D Other animals started working with them.

答案:A

职业培训教育网名师解析:最后一段第一句:As the badgers became accustomed to the presence of people, it gave the team the chance to get up close to them without being the subject of the animals' curiosi-ty—or their sudden aggression. 獾在习惯人的存在之后兴趣就不那么浓厚了。[www.61k.com]

第5部分:补全短文(第46~50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。

The Tough Grass that Sweetens Our Lives

Sugar cane was once a wild grass that grew in New Guinea and was used by local people for roofing their houses and fencing their gardens. Gradually a different variety evolved which contained sucrose(蔗糖)and was chewed on for its sweet taste. Over time, sugar cane became a highly valuable commercial plant,grown throughout the world. ___ (46)

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

Sugar became a vital ingredient in all kinds of things, from confectionery (糖果点心) to medicine, and, as the demand for sugar grew, the industry became larger and more profitable. ___(47) Many crops withered (枯萎)and died, despite growers, attempts to save them, and there were fears that the health of the plant would continue to deteriorate.

In the 1960s,scientists working in Barbados looked for ways to make the commercial species stronger and more able to resist disease. They experimented with breeding programmes, mixing genes from the wild species of sugar cane, which tends to be tougher, with genes from the more delicate, commercial type. ___ (48) This sugar cane is not yet ready to be sold commercially, but when this happens, it is expected to be incredibly profitable for the industry.

___ (49) Brazil, which produces one quarter of the world’s sugar, has coordinated an international project under Professor Paulo Arrudo of the Universidade Estaudual de Campinas in Sao Paulo. Teams of experts have worked with him to discover more about which parts of the genetic structure of the plant are important for the production of sugar and its overall health.

Despite all the research, however, we still do not fully understand how the genes function in sugar cane. ___ (50) This gene is particularly exciting because it makes the plant resistant to rust, a disease which probably originated in India, but is now capable of infecting sugar cane across the world. Scientists believe they will eventually be able to grow a plant which cannot be destroyed by rust.

A Eventually, a commercial plant was developed which was 5 percent sweeter than before, but also much stronger and less likely to die from disease.

B Since the 1960s, scientists have been analysing the mysteries of the sugar cane,s genetic code.

C One major gene has been identified by Dr. Angelique D’Hont and her team in Montpelier, France.

D The majority of the world's sugar now comes from this particular commercial species.

E Sugar cane is now much more vigorous and the supply of sugar is therefore more guaranteed.

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

50 C前文讲到我们现在还没完全了解甘蔗的基因,后文提到this gene,是特指前文中的一种主要基因,C选项中提到科学家找出了一种主要基因,与题意相符。[www.61k.com)

第6部分:完形填空(第51-65题,每题1分,共15分)

下面的短文有15处空白,请根据短文内容为每处空白确定1个最佳选项。

Why India Needs Its Dying Vultures

The vultures (秃鹰)in question may look ugly and threatening, but the sudden sharp decline in three

species of India’s vultures is producing alarm rather than celebration, and It presents the world with a new kind of environmental problem. The dramatic (51) in vulture numbers is causing widespread disruption to people living in the (52) areas as the birds. It is also causing serious public health problems (53) the Indian

sub—continent.

While their reputation and appearance may be unpleasant to many Indians, vultures have (54) played a very important role in keeping towns and villages all over India (55). It is because they feed on dead cows. In India, cows are sacred animals and are (56) left in the open when they die in thousands upon thousands every year.

The disappearance of the vultures has wild dogs feeding on the remains of these rabies (狂犬症)may increase as a result, affect humans in the region, (57) an explosion in the numbers of (58) animals. There are fears that rabies(狂犬病) may increase as a result. And this terrifying disease may ultimately (最终)______ (59) wild dogs are its main carriers. Rabies could also spread to other animal species, (60) an even greater problem in the future.

The need for action is (61), so an emergency project has been launched to find a solution to this serious vulture problem. Scientists are trying to (62)the disease causing the birds’ deaths and,if possible, develop a cure.

_____________________________________________________________________

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正保远程教育(美国纽交所上市公司 代码:DL)

Large-scale vulture (63) were first noticed at the end of the 1980s in India. A population survey at that time showed that the three species of vultures had declined __________ (64) over 90 per cent. All three species are now listed as “ critically endangered”. As most vultures lay only single eggs and (65) about five years to reach maturity, reversing their population decline will be a long and difficult exercise.

51 A increas B decline C threat D risk

52 A same B small C different D safe

53 A across B above C with D through

54 A rarely B recently C long D seldom

55 A dangerous B dean C smelly D beautiful

56 A immediately B occasionally C hardly D traditionally

57 A acted as B come from C led to D slowed down

58 A strange B wild C endangered D dead

59 A since B when C so D whether

60 A improving B causing C predicting D finding

61 A frequent B regular C urgent D sudden

62 A prove B test C check D identify

63 A injuries B arrivals C deaths D attacks

64 A by B in C on D along

_____________________________________________________________________

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2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

56 D本题是对副词的考查。[www.61k.com]A是“立即,马上”,B是“偶尔”,C是“几乎不,刚刚”,D是“传统地,惯例地”。本句的意思是“在印度,母牛是神圣的动物,按照惯例,每年有成千上万的死牛被留在户外”。所以答案是D.

57、C本题考查的是短语的用法。A是“担任,作为”,B是“来自”,C是“导致”,D是“减速, 放慢速度”。本句要表达的意思是“秃鹰的消失导致吃死牛的野狗的数量激增”。所以答案是C

58、D上文已提到秃鹰食用死掉的动物,根据本句中“剩余的这些动物”可以猜测是剩余的这些死掉的动物。A是“奇怪的”,B是“野生的”,C是“濒临灭绝的”,D项是“死掉的”。所以答案是D.

59、A根据主句“这种令人恐惧的疾病最终会影响这个地区的人类”,而从句是“野狗是这种疾病的主要载体工具”可以判断出主从句是因果关系。A是“因为”,B是“当……时”,C 是“所以” ,D是“然而”,所以答案是A.

60、B本题考查的是动词词义。A是“提高,提升”,B是“引起”,C是“预测”,D是“发现”,本句的意思是“狂犬病也能传播到其他动物中去,在将来引起更大的问题”。所以答案是B。

61、C本题考查形容词词义。本句要表达的意思是“采取行动的需求很紧迫”。A是“频繁的”,B是“定期的,有规律的”,C是“急迫的,紧急的”,D是“突然的”。所以答案是C.

62、D 本题考查的是动词词义辨析。本句的意思是“科学家试图找出引起秃鹰死亡的疾病”。A是“证明”,B是“测试,试验”,C是“检查,核对”,D是“识别,鉴定”。所以答案是D.

63、C根据上文都是在讲秃鹰的减少、消失,后义提到秃鹰的三个种群已经消失可以判断此处也是在讲秃鹰的死亡。A是“受伤”,B是“到达”,C是“死亡”,D是“攻击,袭击”。所以答案是C. _____________________________________________________________________

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职业培训教育网 010-82333888(24小时)

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

2013职称英语理工b 2013年职称英语考试理工类B级试题及答案

正保远程教育(美国纽交所上市公司 代码:DL)

64、A本题考查搭配。(www.61k.com]本句的意思是有三种秃鹰的数量减少了90%多。A项decline by表示 减少了……B、C、D均无此用法。

65、B本题考查动词的用法。本句的意思是“由于大多数秃鹰只下一个蛋并且要长五年才成熟,所以要想扭转它们数量下降的趋势是一项长期而艰巨的任务”。a是“浪费”,b是“花费(时问)”,C是“消耗”,D是“采取,采纳”。所以答案是B.

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本文标题:初级会计职称考试试题及答案-历年初级会计《经济法基础》试题及参考答案
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