一 : 2005年中级职称考试《中级会计实务》试题及参考答案（二）

      22、下列各项中，应计入固定资产成本的有（）

　　a.固定资产进行日常修理发生的人工费用

　　b.固定资产安装过程中领用原材料所负担的增值税

　　c.固定资产达到预定可使用状态后发生的专门借款利息

　　d.固定资产达到预定可使用状态前发生的工程物资盘亏净损失

　　参考答案：bd

　　答案解析：选项a计入到管理费用中；选项c计入到财务费用中。

　　23、上市公司发生的下列交易或事项中，会引起上市公司所有权益总额发生增减变动的有（ ）。

　　a .发放股票股利

　　b.应付账款获得债权人豁免

　　c.以本年利润弥补以前年度亏损

　　d.以明显高于公允价值的价格向子公司出售固定资产

　　参考答案：bd

　　答案解析：发放股票股利的会计处理是：

　　借：利润分配－转作股本的普通股股利

　　 　 贷：股本

　　所以所有者权益总额没有变化，应付账款获得债权人豁免：

　　借：应付账款

　　 　 贷：资本公积

　　以本年利润弥补以前年度亏损无需作专门的账务处理；以明显高于公司公允价值的价格向子公司出售固定资产计入到资本公积中，所以所有者权益总额增加。

　　24、某股份有限公司清偿债务的下列方式中，属于债务重组的有（ ）。

　　a.以非现金资产清偿

　　b.将债务转为本公司股本

　　c.延长债务偿还期限并加收利息

　　d.以低于债务账面价值的银行存款清偿

　　参考答案：abcd

　　答案解析：债务重组的方式包括以低于债务账面价值的现金清偿债务、以非现金资产清偿债务、债务转为资本、修改其他债务条件（是指债权人同意延长债务偿还期限、同意延长债务偿还期限但要加收利息、同意延长债务偿还期限并减少债务本金或债务利息等）、混合重组（是指采用两种以上的方法共同清偿债务的债务重组形式）。

　　25、在企业与关联方发生交易的情况下，下列各项中，属于企业应在会计报表附注中披露的内容有（ ）。

　　a.定价政策 b.交易金额

　　c.交易类型 d.关联方关系的性质

　　参考答案：abcd

　　答案解析：在企业与关联方发生交易的情况下，企业应在会计报表附注中披露的内容包括关联方关系的性质、交易类型及其交易要素，这些要素一般包括：交易的金额或相应的比例、未结算项目的金额或相应比例、定价政策、关联方之间签订的交易协议或合同如涉及当期和以后各期的，应当在签订协议或合同的当期和以后各期披露协议或合同的主要内容、交易总额以及当期的交易数量及金额、对于因关联交易产生的资本公积期末余额中的关联交易差价、应当分别说明其性质、产生的原因及金额。

二 : 2011初级会计职称《经济法基础》第一章练习测试参考答案及解析

中华会计网校《经济法基础》论坛学习小天地开通啦！此讨论区意在与各位考友一同奋战2011年初级会计职称《经济法基础》科目的考试。在此，将与大家共同探讨专业知识、学习方法、状态调整等等，凡是与考试相关的东东或西西，我们尽可在此商议。同时，在这里也会紧密结合中华会计网校的宗旨——全心全意为各位考友服务，及时为考友提供网校的资源。最终目的只有其一，2011年初级会计职称《经济法基础》考试顺利通过。我将与大家携手并肩，共同奋战这些时日。

初级会计职称考试《经济法基础》科目练习测试参考答案及解析
第一章 总论

一、单项选择题

1.【参考答案】A

【中华会计网校答案解析】本题考核民事责任的形式。根据法律的有关规定，当事人承担民事责任的形式包括停止侵害、排除妨碍等，而拘役、没收财产是当事人承担刑事责任的形式，罚款是承担行政责任的形式。

2.【参考答案】D

【中华会计网校答案解析】本题考核诉讼的特殊地域管辖。诉讼管辖可分为级别管辖和地域管辖，地域管辖又可分为一般地域管辖和特殊地域管辖，不动产纠纷属特殊地域管辖的一种类型，由不动产所在地人民法院管辖。

3.【参考答案】A

【中华会计网校答案解析】本题考核法律关系的客体。法律关系的客体包括物（生产资料）、行为（提供劳务行为）和非物质财富（荣誉称号），空气不具有经济价值，不能为人类所控制和支配，所以不属于法律关系的客体。

4.【参考答案】A

【中华会计网校答案解析】本题考核点是法律行为。法律行为，是指以法律关系主体意志为转移，能够产生法律后果，即能够直接引起法律关系的发生、变更或者消灭的人们有意识的活动。B不是法律事实，D的客观事实属于法律事件中的绝对事件，C属于法律事件中的相对事件，A属于法律行为。

5.【参考答案】D

【中华会计网校答案解析】本题考核为特殊地域管辖。因合同纠纷提起的诉讼，由被告住所地或者合同履行地人民法院管辖；但因票据纠纷提起的诉讼，由被告住所地或者票据支付所在地人民法院管辖。

6.【参考答案】D

【中华会计网校答案解析】本题考核法律部门。刑法与其他法律门类相比，具有两个显著特点：一是所调整的社会关系最广泛；二是强制性最严厉。

7.【参考答案】C

【中华会计网校答案解析】本题考核法律关系客体的含义。法律关系客体是指法律主体权利和义务所共同指向的对象。甲、乙双方签订修理合同而形成法律关系的客体是行为。即该法律关系客体并不是乙方修理的设备，而是乙方承接修理设备的劳务行为。

8.【参考答案】A

【中华会计网校答案解析】本题考核的是诉讼时效的问题。诉讼时效期间分为普通诉讼时效期间和特殊诉讼时效期间。A属于普通诉讼，时效期间为2年，而特殊诉讼时效期间为1年。适用于特殊诉讼时效期间的情形包括：（1）身体受到伤害要求赔偿的；（2）质量不合格产品未声明的；（3）延付或者拒付租金的；（4）寄存财物被丢失或者损毁的。本题BCD都适用于特别诉讼时效期间。

9.【参考答案】A

【中华会计网校答案解析】本题考核仲裁法的有关规定。仲裁一般不公开进行；仲裁不实行级别管辖和地域管辖，由当事人协议选定仲裁委员会；仲裁实行一裁终局制，仲裁裁决作出后，当事人就同一纠纷不能再申请仲裁或向人民法院起诉。

二、多项选择题

1.【参考答案】BCD

【中华会计网校答案解析】本题考核行政责任的形式。选项A属于民事责任。《会计法》规定的行政责任的形式有两种，即行政处罚和行政处分。 行政处罚主要分为六种，即警告，罚款，没收违法所得、没收非法财物，责令停产停业，暂扣或者吊销许可证、暂扣或者吊销执照，行政拘留。 行政处分的形式有警告、记过、记大过、降级、撤职、开除。

2.【参考答案】ABCD

【中华会计网校答案解析】本题考核仲裁员应当回避的情形。以上四个选项均属于仲裁员应当回避的情形。

3.【参考答案】ABCD

【中华会计网校答案解析】本题考核仲裁的适用范围和仲裁协议的效力。A、D属于约定的仲裁事项超过了法律规定的仲裁范围。

4.【参考答案】ACD

【中华会计网校答案解析】本题考核仲裁和诉讼的相关规定。B选项是错误的，应当仲裁和诉讼都实行回避制度。

5.【参考答案】AB

【中华会计网校答案解析】本题考核经济法的调整对象。经济法是调整宏观经济调控关系和市场规制关系的法律规范的总称。

6.【参考答案】ABCD

【中华会计网校答案解析】本题考核民事诉讼的适用范围。适用于《民事诉讼法》的案件具体有五类，ABCD均属于可以提起民事诉讼的案件。

7.【参考答案】CD

【中华会计网校答案解析】本题考核法律事实。法律事实分为法律事件和法律行为，AB选项属行为范畴。

8.【参考答案】ABD

【中华会计网校答案解析】本题考核诉讼时效期间。货物买卖纠纷适用2年的诉讼时效。

三、判断题

1.【参考答案】错

【中华会计网校答案解析】本题考核仲裁协议的效力有异议的裁定。当事人对仲裁协议的效力有异议的，一方请求仲裁委员会作出决定，另一方请求人民法院作出裁定的，由人民法院裁定。

2.【参考答案】对

【中华会计网校答案解析】本题考核法律体系的定义。

3.【参考答案】错

【中华会计网校答案解析】本题考核法律关系客体的含义。法律关系客体是指法律主体权利和义务所共同指向的对象。甲、乙双方签订大型设备建造合同而形成的法律关系客体并不是乙方承建的设备，而是乙方的承建行为。

4.【参考答案】错

【中华会计网校答案解析】本题考核行政诉讼的基本规定。审理行政案件，不适用调解。

5.【参考答案】错

【中华会计网校答案解析】本题考核法律事实的规定。由自然现象引起的事实称为绝对事件，由社会现象引起的事实称为相对事件。

6.【参考答案】错

【中华会计网校答案解析】本题考核法的分类。实体法是指从实际内容上规定主体的权利和义务的法律。

7.【参考答案】错

【中华会计网校答案解析】本题考核诉讼时效的有关规定。本题因欠银行贷款的诉讼时效属于普通时效，为2年，该银行没有超过了诉讼时效向人民法院起诉，因此不丧失胜诉权。

[练习测试题][参考答案]

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三 : 2014年职称英语考试综合类B级试题及参考答案

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2014年职称英语考试综合类B级试题及参考答案 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个词或者短语划有底横线，请为每处划线部分确定1个意义最为接近的选项。（www.61k.com)

1. There was an inclination to treat geography as a less important subject.

A. point B. tendency C. result d. finding

2. New secretaries came and went with monotonous regularity.

a. amazing b. depressing c. predictable d. dull

3. The committee was asked to render a report on the housing situation. a. furnish b. copy c. publish d. summarize

4. The group does not advocate the use of violence.

a. limit b. regulate c. oppose d. support

5. The original experiment cannot be exactly duplicate.

a. reproduced b. invented c. designed d. reported

6. The department deferred the decision for six months.

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

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a. put off b. arrived at c. abided by d. protested against

7. The symptoms of the disease manifested themselves ten days later. a. eased b. appeared c. improved d. relieved

8. The uniform makes the guards look absurd.

a. serious b. ridiculous c. beautiful d. impressive

9. Some of the larger birds can remain stationary in the air for several minutes. a. silent b. motionless c. seated d. true

10. The country was torn apart by strife.

a. poverty b. war c. conflict d. economy

11. She felt that she had done her good deed for the day.

a. act b. homework c. justice d. model

12. A person’s wealth is often in inverse proportion to their happiness. a. equal b. certain c. large d. opposite

13. His professional career spanned 16 days.

a. started b. changed c. moved d. lasted

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

参考答案：bdada abbbc adddb 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。（www.61k.com)

"Wanna buy a body?" That was the opening line of more than a few phone calls I got from self-employed photographers when I was a photo editor at U.S. News. Like many in the mainstream press, I wanted to separate the world of

photographers into "them", who trade in pictures of bodies or run after famous people like Princess Diana, and "us", the serious news people. But after 16 years in that role, I came to wonder whether the two worlds were easily distinguishable.

Working in the reputable world of journalism, I told photographers to cover other people's difficult life situations. I justified marching into moments of sadness, under the appearance of the reader's right to know. I worked with professionals

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

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talking their way into situations or shooting from behind police lines. And I wasn't alone.

In any American town, after a car crash or some other horrible incident when ordinary people are hurt or killed, you rarely see photographers pushing past rescue workers to take photos of the blood and injuries. But you are likely to see local newspaper and television photographers on the scene –and fast…

How can we justify doing this? Journalists are taught to separate, doing the job from worrying about the consequences of publishing what they record.

Repeatedly, they are reminded of a news-business saying: Leave your conscience in the office, A victim may lie bleeding, unconscious, or dead. Your job is to record the image (图象). You're a photographer, not an emergency medical worker. You put away your feelings and document the scene.

But catastrophic events often bring out the worst in photographers and photo editors. In the first minutes and hours after a disaster occurs, photo agencies buy pictures. They rush to obtain the rights to be the only one to own these shocking images and death is usually the subject. Often, an agency buys a picture from a local newspaper or an amateur photographer and puts it up for bid by major

magazines. The most sought-after special pictures command tens of thousands of dollars through bidding contests.

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

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I worked on all those stories and many like them. When they happen, you move quickly: buying, dealing, trying to beat the agencies to the pictures.

Now, many people believe journalists are the hypocrites(伪君子)who need to be brought down, and it's our pictures that most anger others. Readers may not believe, as we do, that there is a distinction between clear-minded "us" and

mean-spirited "them". In too many cases, by our choices of images as well as how we get them, we prove our readers right.

16. The writer never got an offer for a photograph of a dead person.

A. Right B. Wrong C. Not mentioned

17. The writer was a photographer sixteen years ago.

A. Right B. Wrong C. Not mentioned

18. The writer believes that shooting people’s nightmares is justifiable.

A. Right B. Wrong C. Not mentioned

19. News photographers are usually a problem for secure workers at an

accident.

A. Right B. Wrong C. Not mentioned

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

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20. Journalists aren’t supposed to think about whether they are doing the right thing.

A. Right B. Wrong C. Not mentioned

21. Editors sometimes have to pay a lot of money for exclusive pictures.

A. Right B. Wrong C. Not mentioned

22. Many people say that they are annoyed by the US News pictures.

A. Right B. Wrong C. Not mentioned

参考答案：BBACBAA

第3部分：概括大意和完成句子(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个选项中为指定段落每段选择1个小标题;(2)第27 ~ 30题要求从所给的6个选项中为每个句子确定一个最佳选项。［www.61k.com)

The Storyteller

1. Steven Spielberg has always had one goal: to tell as many great stories to as many people as will listen. And that’s what he has always been about. The son of a computer scientist and a pianist, Spielberg spent his early childhood in New Jersey

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

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and, later, Arizona. From the very beginning, his fertile imagination filled his young mind with images that would later inspire his filmmaking.

2. Even decades later, Spielberg says he has clear memories of his earliest

years, which are the origins of some of his biggest hits. He believes that E.T. is the result of the difficult years leading up to his parent’s 1966 divorce, “It is really about a young boy who was in search of some stability in his life.”“He was scared of just about everything,” recalls his mother, Leah Adler. “When trees brushed against the house, he would head into my bed. And that’s just the kind of scary stuff he would put in films like Poltergeist.”

3. Spielberg was 11 when he first got his hands on his dad’s movie camera and began shooting short flicks about flying saucers and World War ΙΙ battles.

Spielberg’s talent for scary storytelling enabled him to make friends. On Boy Scout camping trips, when night fell, Spielberg became the center of attention. “Steven would start telling his ghost stories,” says Richard Y. Hoffman Jr., leader of Troop 294, “and everyone would suddenly get quiet so that they could all hear it.”

4. Spielberg moved to California with his father and went to high school there, but his grades were so bad that he barely graduated. Both UCLA and USC film schools rejected him, so he entered California State University at Long Beach

because it was close to Hollywood. Spielberg was determined to make movies, and

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

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he managed to get an unpaid, non-credit internship(实习)in Hollywood. Soon he was given a contract, and he dropped out of college. He never looked back.

5. Now, many years later, Spielberg is still telling stories with as much passion as the kid in the tent. Ask him where he gets his ideas, Spielberg shrugs. “The

process for me is mostly intuitive (凭直觉的),” he says. “There are films that I feel I need to make, for a variety of reasons, for personal reasons, for reasons that I want to have fun, that the subject matter is cool, that I think my kids will like it. And sometimes I just think that it will make a lot of money, like the sequel(续集) to Jurassic Park.”

23.Paragraph 1___F___

24. Paragraph 2____A_____

25. Paragraph 3____E_____

26. Paragraph 4____D_____

A. Inspirations for his movies

B. The trouble of making movies

C. A funny man

D. Getting into the movie business

b级英语试题 2014年职称英语考试综合类B级试题及参考答案

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E. Telling stories to make friends

F. An aim of life

27. Some of Spielberg’s most successful movies came from ____E___

28. When Spielberg was a boy, he used to be scared of ____A_____

29. Spielberg is very good at _____B____

30. Spielberg says he makes movies for ____C____

A. almost everything

B. telling scary stories

C. a number of reasons

D. making children laugh

E. his childhood memories

F. a lot of money

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。（www.61k.com）请根据短文内容，为每题确定1个最佳选项。 第一篇 The National Trust

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The National Trust in Britain plays an increasingly important part in the

preservation for public enjoyment of the best that is left unspoiled of the British countryside. Although the Trust has received practical and moral support from the Government, it is not a rich Government department. It is a voluntary association of people who care for the unspoiled countryside and historic buildings of Britain. It is a charity which depends for its existence on voluntary support from members of the public'. Its primary duty is to protect places of great natural beauty and places of historical interest.

The attention of the public was first drawn to the dangers threatening the great old houses and castles of Britain by the death of Lord Lothian, who left his great seventeenth-century house to the Trust together with the 4500-acre park and estate surrounding it. This gift attracted wide publicity and started the Trust's

"Country House Scheme”. Under this scheme, with the help of the Government and the general public, the Trust has been able to save and make accessible to the

public about one hundred and fifty of these old houses2. Last year about one and three quarters of a million people paid to visit these historic houses, usually at a very small charge.

In addition to country houses and open spaces the Trust now owns some

examples of ancient wind and water mills, nature reserves, five hundred and forty farms and nearly two thousand five hundred cottages or small village houses, as well as some complete villages. In these villages no one is allowed to build, develop

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'or disturb the old village environment in any way and all the houses are

maintained in their original sixteenth-century style. Over four hundred thousand acres of coastline, woodland, and hill country are protected by the Trust and no development or disturbances of any kind are permitted. The public has free access to these areas and is only asked to respect the peace, beauty and wildlife.

So it is that over the past eighty years the Trust has become a big and

important organization and an essential and respected part of national life,

preserving all that is of great natural beauty and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historic and cultural heritage.

(出处：2014年职称英语教材综合类阅读判断第十四篇)

31. The national trust is a ____

A. government agency depending on voluntary service.

B. non-profit organization depending on voluntary service

C. government department but is not rich.

D. private organization supported by the government

32. The National Trust is dedicated to

A. preserving the best public enjoyment

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B. providing the public with free access to historic buildings

C. offering better services to visitors home and abroad

D. protecting tho unspoiled countryside and historic buildings." n/

33. We can infer from paragraph 2 that Lord Lothion ____

A. donated all his money to the Trust

B. started the Country House Scheme

C. saved many old country houses in Britain

D. was influential in his time

34. All the following can be inferred from the passage except _____

A. the trust more interested in protecting the 16 century houses

B. many people came to visit the historic houses saved by the Trust

C. visitors can yet free access tu some places owned by the Trust

D. the Trust has a history which is longer than 80 years.

35. The word “invade” in paragraph 4 is closest in meaning to

A. come in without permission

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B. enter with invitation

C. visit in large number

D. appear 3'l of a sudden

第2篇 How we form first impression

We all have first impression of someone we just met. But why? Why do we

form an opinion about someone without really knowing anything about him or her – aside perhaps from a few remarks or readily observable traits.

The answer is related to how your brain allows you to be aware of the world. Your brain is so sensitive in picking up facial traits, even very minor difference in a how a person’s eyes, ears, nose, or mouth are placed in relation to each other make you see him or her as different. In fact, your brain continuously processes incoming sensory information – the sights and sounds of your world. Theses incoming

“signals”are compared against a host of “memories” stored in the brain areas called the cortex (大脑皮层)system to determine what these new signals “mean”.

If you see someone you know and like at school, your brain says “familiar and safe”. “If you see someone new, it says, “new—potentially threatening”. Then your brain starts to match features of this stranger with other “known” memories. The height, weight, dress, ethnicity, gestures and tone of voice are all matched up. The more unfamiliar the characteristics, the more your brain may say, “This is new. I

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don’t like this person.” Or else, “I am intrigued.” Or your brain may perceive a new face but familiar clothes, ethnicity, gestures –like your other friends; so your brain says: “I like this person.” But theses preliminary “impressions” can be dead wrong.

When we stereotype people, we use a less mature form of thinking (not unlike the immature thinking of a very young child) that makes simplistic and categorical impressions of others. Rather than learn about the depth and breadth of people – their history, interest, values, strengths, and true character – we categorize them as jocks, geeks, or freaks.

However, if we resist initial stereotypical impressions, we have a chance to be aware of what a person is truly like. If we spend time with a person, hear about his or her life, hopes, dreams, and become aware of the person’s character, we use a different, more mature style of thinking—and the most complex areas of our cortex, which allow us to be humane.

36. Our first impression of some one new is influenced by his or her _____

A. past experience

B. character

C. facial features

D. hobbies

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37. If you meet a stranger with familiar gestures, your brain is mostly likely to say____

A. “He is familiar and safe”

B. “He is new and potentially threatening”

C. “I like this person”

D. “This is new I don't like this person”

38. The word “preliminary” means ____

A. simplistic

B. stereotypical

C. initial

D. categorical

39. Our thinking is not mature enough when we stereotype people because _____

A. we neglect their depth and breadth

B. they are not all locks, peeks, or freaks

C. our thinking is similar to that of a very young child

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American Cancer Society between1992 and 1993, so it could monitor the incidence of cancer in the group.

They were asked to complete questionnaires on their health and on how much time they were active and participating in activities such as walking, swimming and aerobics(有氧运动)and how much time they spent sitting watching television or reading. They completed the same questionnaires at two-year intervals between 1997 and 2009.Of the women, 47%said walking was their only recreational activity. Those who walked for at least seven hours per week had a 14% lower risk of breast cancer compared to those who walked three or fewer hours per week.

Dr. Alpa Patel, a senior epidemiologist at the American Cancer Society in

Atlanta, Georgia, who led the study, said:”Given that more than 60% of women report some daily walking, promoting walking as a healthy leisure-time activity could be an effective strategy for increasing physical activity amongst

post-menopausal women. We were pleased to find that without any other

recreational activity, just walking one hour a day was associated with a lower risk of breast cancer in these women.””More strenuous(紧张的)and longer activities lowered the risk even more.”

Baroness Delyth Morgan, chief executive of Breast Cancer Campaign, said: “This study adds further evidence that our lifestyle choices can play a part in

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influencing the risk of breast cancer and even small changes incorporate into our normal day-to-day activity can make a difference.”

She added:”We know that the best weapon to overcoming breast cancer is the ability to stop it occurring in the first place. The challenge now is how we turn these findings into action and identify other sustainable lifestyle changes that will help us prevent breast cancer.”

41. All of the following factors relating to cancer risk were mentioned in the passage EXCEPT________

A. breathing exercise

B. regular walking

C. recreational activity

D. lifestyle choices

42. It can be inferred from Dr. Alpa Patel’s study that____.

A. women have fewer chances of physical activity

B. daily walking could cut the chance of breast cancer

C. leisure-time activity is not associated with cancer risk

D. walking is not recommended for women with breast cancer

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43. Dr. Alpa Patel was_____.

A. head of the survey study

B. chief editor of Cancer Epidemiology

C. chair of the American Cancer Society

D. chief executive of Breast Cancer Campaign

44. Which of the following statements is true according to the passage?

A. Most women take walking as their only recreational activity.

B. The study aims to track the health conditions of its subjects.

C. Walking was the only recreational activity for about half of the women

D. Irregular walking increased the risk of breast cancer in post-menopausal women

45. The word “sustainable” in the last paragraph is closest in meaning to?

A. continuable

B. affordable

C. available

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D. persistent

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，以恢复文章面貌。[www.61k.com)

Wrongly convinced man and his accuser tell their stories

NEW YORK,NY, January 5,2010. St.Martin’s Press has announced the release of the paperback edition of Picking Cotton, a remarkable true story of what novelist John Grisham calls an “account of violence, rage, redemption(救赎)，and, ultimately forgiveness.”

The story began in 1987, in Burlington, North Carolina, with the rape of a

young while college student named Jennifer Thompson. During her ordeal(折磨), Thompson swore(发誓) to herself that she would never forget the face of her rapist(强奸犯), a man who climbed through the window of her apartment and assaulted(攻击) her brutally. During the attack, she made an effort to memorize

every detail of his face, looking for scars, tattoos(纹身)，or other identifying marks. ( 46 ) When the police asked her if she could identify the assailant (袭 击者) from a book of mug shots(嫌疑犯照片), she picked one that she was sure was correct, and later she identified the same man in a lineup(行列).

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Based on her convincing eye witness testimony, a 22-year-old black man

named Ronald Cotton was sentenced to prison for two life terms. Cotton’s lawyer appealed the decision(提出上诉), and by the time of the appeals hearing(上诉听证会), evidence had come to light suggesting that the real rapist might have been a man who looked very like Cotton, an imprisoned criminal named Bobby Poole. Another trial was held. ( 47 ) Jennifer Thompson looked at both men face to face, and once again said that Ronald Cotton was the one who raped her.

Eleven years later, DNA evidence completely exonerated(证明??清白)Cotton and just as unequivocally(明确地) convicted Poole, who confessed to the crime.

Thompson was shocked and devastated(使震惊) ( 48 ) “The man I was so sure I had never seen in my life was the man who was inches from my throat, who raped me, who hurt me, who took my spirit away, who robbed me of my soul,” she wrote. “And the man I had identified so surely on so many occasions was absolutely innocent.”

Jennifer Thompson decided to meet Cotton and apologize to him personally. ( 4 9 ) Remarkably both were able to put this tragedy behind them, overcome the racial barrier that divided them, and write a book, which they have subtitled “Our memoir(回忆录) of injustice and redemption(拯救).”

Nevertheless, Thompson says, she still lives “with constant pain that my

profound mistake cost him so dearly. I cannot begin to imagine what would have

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happened had my mistaken identification occurred in a capital (可判死刑的)case. (50 ______)”

A. Jennifer Thompson decided to meet Cotton and apologize to him

personally.

B. Many criminals are sent to prison on the basis of accurate testimony by eyewitnesses.

C. I cannot begin to imagine what would have happened had my mistaken identification occurred in a capital case

D. Another trial was held.

E. Thompson was shocked and devastated.

F. During the attack, she made an effort to memorize every detail of his face, looking for scars, tattoos (纹身), or other identifying marks.

参考答案：46.E 47.A 48.C 49.D 50.B

第6部分：完形填空(第52～65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。［www.61k.com)

Obesity Causes Global Warming

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The list of ills attributable to obesity keeps growing: Last week, obese people were accused of causing global warming.

This (51) conclusion comes from Sheldon Jacobson of the University of Illinois, US, and a doctoral student, Laura McLay. Their study (52) calculates how much extra gasoline is needed to haul fat Americans around. The answer, they say, is a billion gallons of gas per year. It (53) means an extra 11 million tons of carbon dioxide.

There has been (54) calls for taxes on junk food in recent years. US economist Martin Schmidt suggests a tax on fast food (55) delivered to people's cars." We tax cigarettes partly because of their health cost," Schmidt said. "Similarly, leading a lazy life style will end (56) up costing taxpayers more."

US political scientist Eric Oliver said his first instinct was to laugh at these gas and fast food arguments. But such (57) claims are getting attention.

At the US Obesity Society's annual meeting, one

person(58) correlated obesity with car accident deaths, and another correlated obesity with suicides. No one asked whether there was really a cause-and-effect relationship. "The funny thing was that everyone took it (59)seriously." Oliver said.

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In a 1960s study, children were (60) shown drawings of children with

disabilities and without them, and a drawing of an obese child. They were asked

(61) which they would want for a friend? The obese child was picked last.

Three researchers recently repeated the study (62) using college students. Once again, (63) almost no one, not even obese people, liked the obese person. "Obesity was stigmatized." the researchers said.

But, researchers say, getting (64) thin is not like quitting smoking. People

struggle to stop smoking, and, in the end, many succeed. Obesity is different. But, not because obese people don't care. Science has shown that they have limited personal control over their weight. Genes also (65) play a part.

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四 : 2016年中高级会计职称考试问题答记者问

按照《关于2016年度全国会计专业技术中、高级资格考试考务日程安排及有关事项的通知》(会考〔2015〕24号、以下简称《通知》)，2016年度全国会计专业技术中、高级资格考试网上报名即将开始。近日，财政部会计资格评价中心(以下简称会计评价中心)有关负责人就《通知》回答了记者的提问。

中国会计报：《通知》印发以来，很多考生、会计人员来电或邮件咨询考试报名等问题，请您介绍一下全国会计专业技术资格考试的有关情况。

会计评价中心：全国会计专业技术资格考试制度已经走过24年历程，是我国评价选拔优秀会计人才、促进会计人员成长成才的主要渠道，也是落实会计人才强国战略的重要措施。公开公平的会计资格考试制度，使一批批优秀会计人才脱颖而出。截至2015年底，累计有546.4万人通过考试取得了各级会计资格证书，其中：初级373.8万人，中级160.7万人，高级11.9万人。目前，2016年初级会计资格考试报名工作已于2015年12月顺利结束，报名人数达到144.6万人，创历史新高，广大考生正在积极学习备考5月中旬初级会计资格考试。2016年中、高级会计资格考试将于9月中上旬举行，考试报名工作将于3月份进行。为适应经济发展新常态和全面深化改革，会计资格考试制度和考试方式自我革新，既具中国特色又体现对外开放的会计资格考试制度体系正在逐步形成，会计资格考试在为财税改革和经济社会发展提供会计人才支撑方面持续发挥着积极作用。

中国会计报：2016年度全国会计专业技术中、高级资格考试报名方式和报名时间？

会计评价中心：2016年度全国会计专业技术中、高级资格考试全部实行网上报名，网上报名系统开通时间为2016年3月1日-31日。各地的具体报名时间，由各省(区、市)及新疆生产建设兵团会计考试管理机构在全国统一规定的报名时间范围内自行确定。在这里，提醒考生要关注所在省(区、市)会计考试管理机构网站公布的具体报名时间。请参加2015年度会计专业技术中级资格考试并取得部分科目合格成绩的考生特别注意，两年的考试周期千万不要错过。

中国会计报：报名参加全国会计专业技术中、高级资格考试的条件是如何规定的？

会计评价中心：报名参加全国会计专业技术中、高级资格考试的条件分为基本条件和具体条件。基本条件是：(1)坚持原则，具备良好的职业道德品质；(2)认真执行《中华人民共和国会计法》和国家统一的会计制度，以及有关财经法律、法规、规章制度，无严重违反财经纪律的行为；(3)履行岗位职责，热爱本职工作；具备会计从业资格，持有会计从业资格证书。

报名参加中级资格考试的人员除应具备上述基本条件外，还应符合以下条件之一：(1)取得大专学历的，从事会计工作满5年；(2)取得本科学历的，从事会计工作满4年；(3)取得双学士学位或研究生班毕业的，从事会计工作满2年；(4)取得硕士学位的，从事会计工作满1年；(5)取得博士学位。

报名参加高级会计师资格考试的人员，除应具备上述基本条件外，还应符合以下条件：符合《会计专业职务试行条例》规定的高级会计师职务任职基本条件，或省级财政、人力资源和社会保障部门或中央单位批准的本地区、本部门申报高级会计师职务任职资格评审条件。

中国会计报：报考人员如何确认报名成功？

会计评价中心：可区分两种情况确认。第一，北京、天津、山西、辽宁、吉林、浙江、河南、山东、湖南、陕西、新疆等使用独立服务器开展网上报名省份的报考人员，在所在地省(区、市)会计考试管理机构指定的报名网站已通过注册的，应在本省(区、市)会计考试管理机构规定的报名缴费时间截止日期之前，自行登录各自省(区、市)会计考试管理机构指定的报名网站查询确认缴费是否成功，以此作为报名成功的依据。第二，其他各省(区、市)报考人员，在财政部会计资格评价中心官网“全国会计资格评价网”(kzp.mof.gov.cn)上已通过注册的，必须在各省(区、市)会计考试管理机构确定的报名缴费时间截止日期之前，自行登录“全国会计资格评价网”上的报名系统查询缴费是否成功，以此作为报名成功的依据。

需要提醒报考人员的是，报名确认是网上报名的重要环节。如未查询确认报名成功，届时将不能参加考试。

中国会计报：2016年度全国会计专业技术中、高级资格考试方式、考试科目和考试时间是如何确定的？

会计评价中心：2016年全国会计专业技术中级资格考试实行纸笔和无纸化两种方式进行；高级资格考试实行纸笔方式开卷考试。

中级资格考试定于9月10-12日举行。其中，中级资格实行纸笔方式考试时间为9月10日-11日，实行无纸化考试共两个批次，在9月10日-12日内进行考试。中级资格考试为三个科目，其中：《财务管理》和《经济法》科目考试时长均为2.5小时，《中级会计实务》科目考试时长为3小时。中级资格无纸化考试科目与纸笔考试科目的时长相同，分两个批次进行。高级资格考试时间为9月11日，考试科目为《高级会计实务》，考试时长为3.5小时。

中国会计报：刚才您谈到中级资格无纸化考试，请介绍一下中级资格无纸化考试相关情况？

会计评价中心：2015年全国会计专业技术中级资格首次开展无纸化考试改革试点。该次中级资格无纸化改革试点，与同时段举行的中级资格纸笔考试一并进行；参加试点的地区包括天津、吉林、广西、陕西、重庆等地区，约4.29万人参加。为保证改革试点工作有序开展，及时印发了改革试点工作方案，修订了适用中级资格无纸化考试改革试点的考务要求，同时还完善了相关考试系统；同时，为便于参加试点的考生较好地适应中级资格无纸化考试环境，考前在“全国会计资格评价网”(kzp.mof.gov.cn)公布了答题演示(Flash)、操作指南、模拟答题操作练习系统、主观试题输入作答技巧与说明；试点地区会计考试管理机构认真细致组织考前测试，及时解答考生疑问。更为重要的是，参加试点考生的理解、支持和配合，保证了2015年中级资格无纸化考试改革试点的平稳顺利，达到预期目标。

2016年度全国会计专业技术中级资格无纸化考试，将在2015年度改革试点基础上，积极推进试点范围，考试批次为两批次。根据各地申报，经研究并报部领导同意，2016年有26个省(区、市)参加无纸化考试试点，其中，天津等17个省(区、市)全部区域参加无纸化考试试点，北京等9个省(区、市)部分地区参加无纸化考试试点。在这里特别提醒考生注意所在省(区、市)会计考试管理机构网站的报名信息公告。此外，报名参加中级资格无纸化考试的考生，在报名成功后，注意“全国会计资格评价网”(kzp.mof.gov.cn)公布的2016年度中级资格无纸化考试答题演示(Flash)、操作指南、模拟答题操作练习系统、主观试题输入作答技巧与说明等，提前熟悉中级资格无纸化考试操作系统及相关要求。

中国会计报：考生来信中提到（www.61k.com）一个问题，2015年中级资格无纸化考试改革试点时，试点地区50周岁以上考生可选择计算机作答或纸笔作答。请问，2016年也是这样规定的吗？

会计评价中心：为确保从纸笔考试到无纸化考试的平稳过渡，2016年在中级资格无纸化考试试点地区，仍允许50周岁(计算日期截止到2016年9月10日)以上的考生自行选择计算机作答或纸笔作答。选择纸笔作答的考生，将在计算机上阅读试题，在纸质答题卡上作答全部客观题和主观题。另外，为了便于考务组织，对选择纸笔作答的考生，原则上由试点地区会计考试管理机构集中安排在一个考点进行。

本文标题：初级会计职称考试试题及答案-2005年中级职称考试《中级会计实务》试题及参考答案（二）
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