第一篇：会计职称考试《中级财务管理》考前密押试卷_decrypted

2013年会计职称考试《中级财务管理》考前密押试卷(2)

一、单项选择题（本类题共25小题，每小题1分，共25分，每小题备选答案中，只有一个符合题意的正确答案。请将选定的答案，按答题卡要求，按2B铅笔填土答案卡中题号1至25信息点。多选、错选、不选，均不得分。）1.已知某公司股票的β系数为0.5，短期国债收益率为6%，市场平均报酬率为10%，则该公司股票的资本成本为（）。A.6%B.8%C.10%D.162.以下股利政策中，有利于稳定股票价格，从而树立公司良好形象，但股利的支付与公司盈余相脱节的股利政策是()。A.剩余股利政策B.固定或稳定增长股利政策C.固定股利支付率政策D.低正常股利加额外股利政策3.下列各项中，代表预付年金现值系数的是（）。A.[(P/A，i，n+1)+1]B.[(P/A，i，n+1)-1]C.[(P/A，i，n-1)-1]D.[(P/A，i，n-1)+1]4.企业增加速动资产，一般会()。A.降低企业的机会成本B.提高企业的机会成本C.增加企业的财务风险D.提高流动资产的收益率5.在一般投资项目中，当一项投资方案的净现值等于零时，即表明()。A.该方案的年金净流量大于0B.该方案动态回收期等于0C.该方案的现值指数大于1D.该方案的内含报酬率等于设定贴现率6.在目标值变动的百分比一定的条件下，某因素对利润的敏感系数越大，说明该因素变动的百分比（）。A.越小B.越大C.趋近于无穷大D.趋近于无穷小7.某企业2007年和2008年的营业净利率分别为7%和8%，资产周转率分别为2和1.5，两年的资产负债率相同，与2007年相比，2008年的净资产收益率变动趋势为()。A.上升B.下降C.不变D.无法确定8.下列各项中，不属于静态回收期优点的是()。授人以鱼，不如授人以渔——学习才是硬道理。

A.计算简便B.便于理解C.直观反映返本期限D.正确反映项目总回报9.下列属于企业构建激励与约束机制的关键环节是（）。A.财务计划B.财务决策C.财务考核D.财务控制10.下列各项中，不会对投资项目内含报酬率指标产生影晌的因素是()A.原始投资B.现金流量C.项日寿命期D.设定贴现率11.某项永久性奖学金，每年计划颁发50000元奖金，若年复利率为8%，该奖学金的本金应为（）元。A.625000B.500000C.125000D.40000012.如某投资组合由收益呈完全负相关的两只股票构成，则（）。A.该组合的非系统性风险能充分抵消B.该组合的风险收益为零C.该组合的投资收益大于其中任一股票的收益D.该组合的投资收益标准离差大于其中任一股票收益的标准离差13.以借款人或第三人将其动产或财产权利移交债权人占有，将该动产或财产权利作为债权取得担保的贷款为（）。A.信用贷款B.保证贷款C.抵押贷款D.质押贷款14.在实务中，企业筹资的目的可能不是单纯和唯一的，混合性筹资动机一般兼具（）。A.创立性筹资动机和支付性筹资动机的特性B.支付性筹资动机和调整性筹资动机的特性C.扩张性筹资动机和调整性筹资动机的特性D.支付性筹资动机和扩张性筹资动机的特性15.在平均收账期一定的条件下，经营周期的长短主要取决于()。A.生产周期B.流动资产周转天数C.存货周转天数D.结算天数16.对投资规模不同的两个独立投资项目的评价，应优先选择()。A.净现值大的方案B.项目周期短的方案C.投资额小的方案D.内含报酬率大的方案授人以鱼，不如授人以渔——学习才是硬道理。

17.在下列各项中，能够增加普通股股票发行在外股数，但不改变公司资本结构的行为是()。A.支付现金股利B.增发普通股C.股票分割D.股票回购18.如果某上市公司最近两个会计年度的审计结果显示的净利润为负值，则该上市公司就会被（）。A.暂停上市B.终止上市C.特别处理D.取消上市资格19.某企业对各所属单位在所有重大问题的决策与处理上实行高度集权，各所属单位则对日常经营活动具有较大的自主权，该企业采取的财务管理体制是（）。A.集权型B.分权型C.集权与分权相结合型D.集权与分权相制约型20.某企业生产甲、乙、丙三种产品，已知三种产品的单价分别为25元、18元和16元，单位变动成本分别为15元、10元和8元，销售量分别为1000件、5000件和300件。固定成本总额为20000元，则加权平均边际贡献率为（）。A.43.74%B.40%C.44.44%D.50%21.在上市公司杜邦财务分析体系中，最具有综合性的财务指标是()。A.营业净利率B.净资产收益率C.总资产净利率D.总资产周转率22.某投资组合的风险收益率为10%，市场组合的平均收益率为12%，无风险收益率为8%，则该投资组合的p系数为（）。A.2B.2.5C.1.5D.523.下列不属于资本市场特点的是（）。A.主要目的是解决长期投资性资本的需要B.资本借贷量大C.收益较高但风险较大D.融资期限短24.下列各项中，（）能够直接反映相关决策的结果，是实际中选方案的进一步规划。A.业务预算B.专门决策预算C.财务预算D.责任预算授人以鱼，不如授人以渔——学习才是硬道理。

25.在计算由两项资产组成的投资组合收益率的方差时，不需要考虑的因素是（）。A.单项资产在投资组合中所占比重B.单项资产的β系数C.单项资产的方差D.两种资产的协方差

二、多项选择题（本类题共10小题，每小题2分，共20分。每小题备选答案中，有两个或两个以上符合题意的正确答案。请将选定的答案，按答题卡要求，用2B铅笔填涂答题卡中题号26至35信息点。多选，少选、错选、不选均不得分。）26.下列属于制约股利分配的公司因素的有()。A.控制权B.筹资因素C.盈余的稳定性D.资产的流动性27.下列有关某特定投资组合β系数的表述正确的有（）。A.投资组合的β系数是所有单项资产β系数的加权平均数，权数为各种资产在投资组合中所占的价值比重B.当投资组合β为负数时，表示该组合的风险小于零C.在已知投资组合风险收益率RP，市场组合的平均收益率Rm和无风险收益率Rf，的基础上，可以得出特定投资组合的β系数为：βp=Rp/(Rm-Rf)D.在其他因素不变的情况下，风险收益率与投资组合的β系数成正比，β系数越大，风险收益率就越大，反之就越小28.股票分割的主要作用包括()。A.降低每股市价B.促进股票的流通和交易C.向市场和投资者传递“公司发展前景良好”的信号D.巩固现有股东既定控制权29.除货币资产出资以外，下列属于吸收直接投资的出资方式的有（）。A.以实物资产出资B.以土地使用权出资C.以工业产权出资D.以特定债权出资30.一般情况下，下列有关市盈率表述正确的有()。A.上市公司盈利能力的成长性越高，市盈率越高B.上市公司经营良好且稳定性越好，市盈率越高C.通常市场利率越高，企业的市盈率会越大D.市盈率越高，表示企业股票的投资价值越高31.金融工具的风险性是指投资于某种金融资产不能恢复它原来投资价值的可能性，风险主要有（）。A.违约风险B.流动性风险C.市场风险D.收益性风险32.确定再订货点，需要考虑的因素有()。A.保险储备量授人以鱼，不如授人以渔——学习才是硬道理。B.每天消耗的原材料数量C.预计交货时间D.每次订货成本33.下列属于财务绩效走量评价中评价企业资产质量的指标有()A.应收账款周转率B.不良资产比率C.总资产增长率D.资本收益率34.下列各项中，属于增量预算基本假定的是（）。A.未来预算期和费用变动是在现有费用的基础上调整的结果B.预算费用标准必须进行调整C.原有的各项开支都是合理的D.现有的业务活动为企业必需35.下列各项中，属于建立存货经济订货批量基本模型假设前提的有()。A.存货总需求量是已知常数B.允许出现缺货C.货物是一种独立需求的物品，不受其他货物影响D.存货的价格稳定

三、判断题（本类题共10小题，每小题1分，共10分，请判断每小题的表述是否正确，并按答题卡要求，用2B铅笔填涂答题卡中题号46至55信息点。认为表述正确的，填涂答题卡中信息点[√]；认为表述错误的，填涂答理卡中信息点[×].每小题判断正确的得1分，答题错误的扣0.5分，不答题的不得分也不扣分。本类题最低得分为零分）36.通过横向和纵向对比，每股净资产指标可以作为衡量上市公司股票投资价值的依据之一。()37.采用固定股利支付率政策分配利润时，股利不受经营状况的影响，有利于公司股票价格的稳定。()38.采用剩余股利分配政策的优点是有利于保持理想的资本结构，降低企业的平均资本成本。()39.在采用因素分析法时，既可以按照各因素的依存关系排列成一定的顺序并依次替代，也可以任意颠倒顺序，其结果是相同的。()40.无论是经营杠杆系数变大，还是财务杠杆系数变大，都可能导致企业的总杠杆系数变大。（）41.某产品标明“原价250元，现促销价l00元”，这种标价法属于心理定价策略中的双位定价策略。()42.若资产增加幅度低于销售收入净额增长幅度，则会引起起资产周转率增大，表明企业的营运能力有所提高。()43.可转换债券的持有人在一定时期内，可以按规定的价格或～定比例自由地选择转换为普通股，可转换债券是一种混合型证券，是公司普通债券与证券期权的组合体。（）44.构成投资组合的证券A和证券B，其标准离差分别为12%和8%。在等比例投资的情况下，如果二种证券的相关系数为1，该组合的标准离差为10%；如果两种证券的相关系数为-1，则该组合的标准离差为2%。（）45.市盈率是评价上市公司盈利能力的指标，它反映投资者愿意对公司每股净利润支付的价格。()

四、计算分析题（本类题共4题，每小题5分，共20分。凡要求计算的项目，均须列出计算过程；计算结果有计量单位的，应予标明，标明的计量单位应与题中所给计量单位相同；计算结果出现小授人以鱼，不如授人以渔——学习才是硬道理。数的，除特殊要求外，均保留小数点后两位小数。凡要求解释、分析、说明理由的内容，必须有相应的文字阐述）46.A公司生产销售甲产品，该产品适用的消费税税率l0%。有关资料如下：资料一：2012年1～4季度的销售量如下 资料二：2012年产品销售价格为870元。资料三：预计2013年该产品的单位制造成本500元，期间费用总额1.329250元，计划成本利润率为25%。预计一季度销售量占全年销售量的20%。资料四：该企业销售收现模式为：当季收现60%，下季收现30%，再下季收现10%。要求：(1)按照加权平均法预测2013年第一季度的销售量；(2)采用全部成本加成定价法确定201.3年的销售价格；(3)确定2013年第一季度销售现金流人；(4)确定201.3年第一季度末应收账款47.某公司原有生产线使用年限到期之后，面临着更换生产线的选择，企业可以选择购买与原来一样的生产线，也可以购买一条自动化程度较高的生产线。原有生产线的价格为150万元，而新的生产线价格为400万元，两种生产线的使用年限均为10年，无残值，假设企业采用直线法计提折旧。两种生产线均用来生产甲产品，假设产品型号、质量完全相同，目前甲产品的销量为10000件，单价为900元，假设企业产销平衡，相关成本资料如下表所示： 要求：(1)计算新生产线生产甲产品保本点的销量；(2)计算旧生产线生产甲产品保本点的销量；(3)计算新旧生产线生产甲产品的成本分界点的销量，并判断应选择哪种生产线。48.某企业甲产品单位工时标准为2小时/件，标准变动制造费用分配率为5元/小时，标准固定制造费用分配率为8元/小时。本月预算产量为10000件，实际产量为12000件，实际工时为21600小时，实际变动制造费用与固定制造费用分别为110160元和250000元。要求计算下列指标：(1)单位产品的变动制造费用标准成本。(2)单位产品的固定制造费用标准成本。(3)变动制造费用效率差异。(4)变动制造费用耗费差异。授人以鱼，不如授人以渔——学习才是硬道理。

(5)两差异法下的固定制造费用耗费差异。(6)两差异法下的固定制造费用能量差异。(2007年)49.公司的年赊销收入为720万元.平均收现期为60天，坏账损失为赊销额的10％，年收账费用为5万元。该公司认为通过增加收账人员等措施，可以使平均收现期降为50天，坏账损失降为赊销额的7％。假设公司的资本成本为6％，变动成本率为50％。要求：计算为使上述变更经济上合理，新增收账费用的上限(一年按360天计算)。

五、综合题（本类题共2题，第1题15分，第2题10分，共25分。凡要求计算的项目，均须列出计算过程：计算结果有计量单位的，应予标明，标明的计量单位应与题中所给计量单位相同；计算结果出现小数的，除特殊要求外，均保留小数点后两位小数。凡要求解释、分析、说明理由的内容，必须有相应的文字阐述）50.D物业公司在服务住宅区内开设了一家家政服务中心，为住宅区内住户提供钟点家政服务。家政服务中心将物业公司现有办公用房作为办公场所，每月固定分摊物业公司折旧费、水电费、电话费等共计4000元。此外，家政服务中心每月发生其他固定费用900元。家政服务中心现有2名管理人员，负责接听顾客电话、安排调度家政工人以及其他管理工作，每人每月固定工资2000元；招聘家政工人50名，家政工人工资采取底薪加计时工资制，每人除每月固定工资350元外，每提供1小时家政服务还可获得6元钱。家政服务中心按提供家政服务小时数向顾客收取费用，目前每小时收费10元，每天平均有250小时的家政服务需求，每月按30天计算。根据目前家政工人的数量，家政服务中心每夫可提供360小时的家政服务。为了充分利用现有服务能力，家政服务中心拟采取降价10%的促销措施。预计降价后每天的家政服务需求小时数将大幅提高。要求：(1)计算采取降价措施前家政服务中心每月的边际贡献和税前利润、(2)计算采取降价措施前家政服务中心每月的保本点销售量和安全边际率。(3)降价后每月家政服务需求至少应达到多少小时，降价措施才是可行的?此时的安全边际额是多少?51.假设某公司根据现金流动性要求和有关补偿性余额的协议，该公司的最低现金余额为10000元，有价证券年利率为l0％，每次证券转换的交易成本为200元。公司每日现金余额波动的可能情况见下表：

假设一年按360天计算，利用随机模型回答下面的问题。要求：(1)计算现金回归线和现金存量的上限(结果保留整数)。(2)若此时现金余额为25万元，应如何调整现金?(3)若此时现金余额为28万元，应如何调整现金?授人以鱼，不如授人以渔——学习才是硬道理。

参考答案与解析

一、单项选择题（本类题共25小题，每小题1分，共25分。每小题备选答案中，只有一个符合题意的正确答案。多选、错选、不选均不得分）1.答案:B解析:根据资本资产定价模型：股票的资本成本=6%+0.5×(10%-6%)=8%。2.答案:B解析:固定股利政策下，公司将每年派发的股利额固定在某一特定水平，股利稳定。稳定的股利向市场传递公司正常发展的信息，有利于树立公司良好的形象，增强投资者对公司的信心，稳定股票的价卡纠。但该股利政策的缺点在于彤利支付与盈余脱节。3.答案:D解析:本题的考点是预付年金现值系数与普通年金现值系数之间的关系，预付年金现值系数与普通年金现值系数相比期数减1，系数加1。4.答案:B解析:一般来说企业资产的流动性越强，收益性越差。增加速动资产，会使企业增加机会成本(占用资金丧失的其他投资收益)。5.答案:D解析:当一项投资方案的净现值等于零时，表明该方案年金净流量为0，选项A错误；该方案的现值指数等于1，选项c错误。净现值和动态回收期没有必然联系，选项B错误。6.答案:A解析:敏感系数是反映各因素变动而影响利润变动程度的指标，其计算公式为：敏感系数＝目标值变动百分比÷参量值变动百分比，若目标值变动的百分比一定，敏感系数越大，说明该因素的变动幅度越小。7.答案:B解析:净资产收益率=营业净利率×资产周转率×权益乘数，因为资产负债率不变，所以权益乘数不变。2007年的净资产收益率=7%×2×权益乘数=t4%×权益乘数；2008年的净资产收益率=8%×l.5×权益乘数=12%×权益乘数。所以2008年的净资产收益率是下降了。8.答案:D解析:本题主要考核点是静态回收期的优缺点。静态回收期的优点是计算简便，易于理解。缺点是忽视时间价值，没有考虑超过原始投资额的现金流量。所以应选选项D。9.答案:C解析:财务考核是构建激励与约束机制的关键环节。10.答案:D解析:根据内含报酬率的计算原理可知，该指标不受设定贴现率的影响。

11.答案:A解析:本题考点是计算永续年金现值。12答案:A解析:非系统性风险也称可分散风险，风险的分散情况要视股票间相关程度，当两支股票完全负相关时，该组合的非系统性风险能充分抵销。投资组合的风险收益是针对系统风险而言，系统风险是不可分散风险，组合的风险收益取决于证券组合的加权平均β系数，所以选项B、C、D均不对。13.答案:D解析:信用贷款是没有担保要求的贷款；保证贷款是以第三人作为保证人承诺在借款人不能偿还借款时，按约定承担一定保证责任或连带责任而取得的贷款；抵押是指借款人或第三人不转移财产的占有，将该财产作为债权的担j保；质押方式是指借款人或第三人将其动产或i财产权利移交债权人占有，将该动产或财产权i利作为债权的担保。14.答案:C解析:混合性筹资动机一般是基于企业规模扩张和调整资本结构两种目的，兼具扩张性筹资动机和调整性筹资动机的特性。15.答案:C解析:因为经营周期=平均收款期+存货周转天数，当平均收款期一定时，存货周转天数的多少直接决定营业周期的长短。16.答案:D解析:本题考点是净现值法与内含报酬率的比较。对于独立方案的评优，应采用现值指数与内含报酬率进行评优，对于互斥方案的评优，应采用净现值法和年金净流量法进行评比。17.答案:C解析:股票分割会增加发行在外的普通股股数，而且不会改变公司资本结构；单纯支付现金股利不会影响普通股股数；增发普通股会增加普通股股数，但也会改变资本结构；股票回购会减少普通股股数。所以只有选项C正确。18答案:C解析:如果某上市公司最近两个会计年度的审计结果显示的净利润为负值，则该上市公司就会被特别处理。公司最近3年连续亏损，公司会被暂停上市。授人以鱼，不如授人以渔——学习才是硬道理。

19.答案:C解析:集权型财务管理体制下企业内部的主要管理权限集中于企业总部，各所属单位执行企业总部的各项指令。分权型财务管理体制下企业内部的管理权限分散于各所属单位，各所属单位在人、财、物、供、产、销等方面有决定权。集权与分权相结合型财务管理体制下企业对各所属单位在所有熏大问题的决策与处理实行高度集权，各所属单位则对日常经营活动具有较大的自主权。20.答案:A解析:甲、乙、丙三种产品的边际贡献率分别为：甲：(25－15)/25＝40%乙：(18－10)/18＝44.44%丙：(16－8)/16＝50%各产品的销售额比重分别为：

以各产品的销售比重为权数，计算加权平均边际贡献率：加权平均边际贡献率＝40%×20.87%＋44.44%×75.13%＋50%×4.01%＝43.74%。21.答案:B解析:此题考核的是杜邦分析法的财务指标。净资产收益率是一个综合性最强的财务分析指标，是杜邦分析体系的起点。22.答案:B解析:本题考核的是风险收益率的推算。解题步骤具体如下：组合风险收益率=β组×（Rm-Rf）10%=β组×（12%-8%）解得β组=2.5风险收益率=10%，Rm=12%，Rf=8%，则投资组合的βp=风险收益率/(Rm-Rf)=10%/(12%-8%)=2.5。23.答案:D解析:资本市场又称长期金融市场，其融资期限长，至少l年以上，最长可达l0年甚至10年以上，所以选项D不对。24.答案:B解析:专门决策预算是指企业不经常发生的、一次性的重要决策预算。专门决策预算能够直接反映相关决策的结果，它实际上是中选方案的进一步规划。25.答案:B解析:投资组合收益率方差的计算公式：

二、多项选择题（本类题共10小题，每小题2分，共20分。每小题备选答案中，有两个可两个以上符合题意的正确答案。多选，少选、错选、不选均不得分）26.答案:B,C,D解析:股利分配制约因素中的公司因素具体包括：现金流量、资产的流动性、盈余的稳定性、投资机会、筹资因素、其他因素。本题中选项A属于股东因素，不属于公司因素。27.答案:A,C,D解析:当投资组合β为负数时，表示该组合的收益率与市场平均收益率呈反向变化，当市场收益率增加时，该类资产的收益却在减少。28.答案:A,B,C解析:股票分割不会改变股东的持股比例，因此不会影响股东的控股权。巩固现有股东控制权是股票回购的动机。29答案:A,B,C,D解析:吸收直接投资的出资方式包括货币资产出资、实物资产出资、以土地使用权出资、工业产权出资以及特定债权出资等出资方式。30.答案:A,B解析:市场利率与市盈率之间的关系常用公市场利率越高，企业的市盈率会越小。31.答案:A,C解析:一般认为，金融工具具有流动性、风险性和收益性的特征。金融工具的风险主要有违约风险和市场风险。前者是指由于债务人不履行债务的风险。后者是指由于投资于某种金融资产的市场价格发生波动而产生的投资风险。授人以鱼，不如授人以渔——学习才是硬道理。

32.答案:A,B,C解析:再订货点=预计交货期内的需求+饵险储备=平均交货时间×平均每日需要量+饵险储备，从公式可以看出，每次订货成本与再订货点无关。33.答案:A,B解析:总资产增长率是衡量企业经营增长的评价指标，资本收益率是衡量企业盈利能力的评价指标。34.答案:A,C,D解析:增量预算是指以基期成本费用水平为基础，结合预算期业务量水平及有关降低成本的措施，通过调整有关费用项目而编制预算的方法。它的编制遵循如下假定：第一，企业现有业务活动是合理的，不需要进行调整；第二，企业现有各项业务的开支水平是合理的，在预算期予以保持；第三，以现有业务活动和各项活动的开支水平，确定预算各项活动的预算数。35.答案:A,C,D解析:经济订货批量基本模式以如下假设为前提：(1)存货总需求量是已知常数；(2)订货提前期是常数；(3)货物是一次性入库；(4)单位货物成本为常数，无批量折扣；(5)库存持有成本与库存水平呈线性关系；(6)货物是一种独立需求的物品，不受其他货物影响。其中第4个假设指的就是“存货的价格稳定”。

三、判断题（本类题共10小题，每小题1分，共10分，请判断每小题的表述是否正确。每小题答题正确的得1分，答题错误的扣0.5分，不答题的不得分也不扣分。本类题最低得分为零分）36.答案:对解析:利用每股净资产指标进行横向和纵向对比，可以衡量上市公司股票的投资价值。37答案:错解析:固定股利支付率政策是指公司将每年净利润的某一固定百分比作为股利分派给股东。因此，股利要受经营状况的影响，不利于公司股票价格的稳定。38.答案:对解析:本题考点是各种股利政策的优缺点。39.答案:错解析:应用因素分析法应注意因素分解的关联性、因素替代的顺序性、顺序替代的连环性、计算结果的假定性。因素分析法所计算的各因素变动的影响数，会因替代计算顺序的不同而有差别。40.答案:对解析:总杠杆系数等于经营杠杆系数与财务杠杆系数的乘积。因此无论是经营杠杆系数变大，还是财务杠杆系数变大，都可能导致企业的总杠杆系数变大。41.答案:对解析:双位定价是指在向市场以挂牌价格销售时，采用两种不用的标价来促销的一种定价方法。42答案:对解析:因为资产周转率=销售收入／平均资产，所以资产增加幅度低于销售收入净额增长幅度，则会引起资产周转率增大。43.答案:对解析:本题的考点为可转换债券的含义和特性。44.答案:对解析:在等比例投资的情况下，如果二种证券的相关系数为1，该组合的标准离差为各自标准离差的简单算术平均数，(12%+8%)/2=10%。如果二种证券的相关系数为-1，组合标准离差=45.答案:对解析:市盈率是上市公司普通股每股市价相当于每股收益的倍数，它是评价上市公司盈利能力的指标，反映投资者愿意对公司每股净利润支付的价格。

四、计算分析题（本类题共4题，每小题5分，共20分。凡要求计算的项目，均须列出计算过程；计算结果有计量单位的，应予标明，标明的计量单位应与题中所给计量单位相同；计算结果出现小数的，除特殊要求外，均保留小数点后两位小数。凡要求解释、分析、说明理由的内容，必须有相应的文字阐述）46.答案解析:（1）预计销售量=1500×0.15+2200×0.2+2500×0.3+1800×0.35=2045（件）（2）2013年全年销售量=2045／20%=10225(件)单位全部成本=500+1329250／10225=630（元）销售价格=630×（1+25%）/（1-10%）=875（元）（3）2013年第一季度销售现金流入=2045×875×60%+1800×870×30%+2500×870×10％=1760925(元)授人以鱼，不如授人以渔——学习才是硬道理。

(4)2013年第一季度末应收账款=2045×875×40％+1800×870×10％=872350(元)47.答案解析:(1)甲产品单价＝900元单位变动成本＝100＋80＋150＋70＝400(元)不含折旧固定成本＝300000＋150000＋60000＝510000(元)新生产线的固定成本总额＝510000＋4000000/10＝910000(元)新生产线生产甲产品保本点的销量＝910000/(900－400)＝1820(件)(2)甲产品单价＝900元单位变动成本＝100＋110＋180＋70＝460(元)旧生产线的固定成本总额＝510000＋1500000/10＝660000(元)旧生产线生产甲产品保本点的销量＝660000/(900－460)＝1500(件)(3)设成本分界点的销量为X400X＋910000＝460X＋660000X＝4167(件)当销量大于4167件时应采用新生产线，当销量小于4167件时采用旧生产线。48.答案解析:(1)单位产品的变动制造费用标准成本＝2×5＝10(元/件)(2)单位产品的固定制造费用标准成本＝2×8＝16(元/件)(3)变动制造费用效率差异＝(21600－12000×2)×5＝－12000(元)(4)变动制造费用耗费差异＝(110160/21600－5)×21600＝2160(元)(5)固定制造费用耗费差异＝250000－10000×2×8＝90000(元)(6)固定制造费用能量差异＝(10000×2－12000×2)×8＝－32000(元)49.答案解析:设新方案的收账费用为x：53.4+X=80.6X=27.2.新增收账费用的上限=27.2-5=22.2(万元)

五、综合题50.51.答案解析:(1)现金余额期望值=0.2×10000+0.5×

授人以鱼，不如授人以渔——学习才是硬道理。

10000=94467(元)H=3R-2L=3×94467-2×10000=263401(元)(2)当现金余额为25万元时，不进行现金调整。(3)当现金余额为28万元时，应投资185533元(280000-94467)于有价证券。授人以鱼，不如授人以渔——学习才是硬道理。

第二篇：2011年会计职称考试《中级财务管理》考点

2011年会计职称考试《中级财务管理》考点.txt49礁石因为信念坚定，才激起了美丽的浪花；青春因为追求崇高，才格外地绚丽多彩。50因为年轻，所以自信；因为自信，所以年轻。2011年会计职称考试《中级财务管理》考点(1)

一、名词解释：

第一章：

1.财务活动

公司财务活动是指公司在资金的筹集、投资、运作及分配活动中引起的资金流入及流出。

2.财务关系

公司在进行财务活动的过程中，与投资者、债权人、债务人、税务机关、企业职员等发生的经济关系。

3.股东财富最大化

是指企业通过财务上的合理运作，在考虑资金的时间价值和风险价值的前提下，为股东创造尽可能大的价值。

4.企业价值最大化

企业通过财务上的合理运作，在考虑资金的时间价值和风险价值，保证企业长期稳定发展的基础上，是企业的总价值最大。

二、简答题

1.什么是企业的财务活动?简述其具体内容。

答：企业的财务活动是指公司在资金的筹集、投资、运作及分配活动中引起的资金流入及流出。①筹资活动：是指企业筹集权益资本和债务资本的活动。②投资活动：是指企业按一定目的和要求，将筹集到的资金分别用于企业生产过程和对外投资的活动。③分配活动：是指企业将取得的收入与利润，按要求进行分配的活动(广义);对利润的分配(狭义)

2.企业财务关系包括哪些方面?

答：①企业与投资者之间的财务关系。

②企业与受资者之间的财务关系。

③企业与债权人之间的财务关系。

④企业与债务人之间的财务关系。

⑤企业与税务机关之间的财务关系。

⑥企业内部各部门之间财务关系。

⑦企业与职工之间的财务关系。

3.什么是公司财务目标?公司财务目标有哪些特征?

答：公司财务目标是指财务管理系统运行所希望达到的目的。特征：①服从性：公司财务目标必须服从于公司的战略经营目标。②综合性：财务目标内容的多元性和层次性。③阶段性：是指随着外部环境的变化，管理目标也随之变化。④可操作性：可以用经济指标的形式进行分解，以便实现职工自我控制和业绩考核。

4.试股东财富最大化作为财务管理的目标有哪些优缺点?

答：优点：①科学地考虑了时间价值和风险因素。②反映了投入的资本与获利之间的关系。③在一定程度上能够克服企业在追求利润上的短期行为。

缺点：①只对上市公司适用。②强调了股东利益最大，容易忽视企业其他有关方的利益。③影响股票价格的因素很多，把不可控因素影响的股票价格作为企业的财务目标是不合理的。

5.试述企业价值最大化的优点及其需要注意的问题?

答：优点：①关注了企业未来的获利能力，考虑了时间价值因素。②科学地考虑了风险与报酬的联系，强调了风险与报酬的均衡。③注重公司各方的利益关系的协调与平衡。④能够克服企业在追求利润上的短期行为，有利于社会资源的合理配置。

注意的问题：①对于股票上市企业，企业的价值要通过股票的长期趋势才能反映出来。②法人股东对股票价格最大化目标没有个人股东兴趣大。③企业价值的评估难以做到客观准确。

第三篇：安徽省普通高等学校专升本招生考试英语考前密押试卷

安徽省普通高等学校专升本招生考试考前密押试卷

（一）英 语

Part Ⅰ.Vocabulary and Structure(1 point each, 30 points in all)Directions: There are 30 incomplete sentences.You are required to complete each one by deciding on the most appropriate word or words from the 4 choices marked A, B, C and D, then write the corresponding letter on the Answer Sheet.1.I don’t think Mary understood what you said, _____? A.do I B.didn’t she C.did you D.did she 2.Was it in 1969 _____ the American astronaut succeed _____ landing on the moon? A.when;on B.that;on C.which;in D that;in 3.The news reporters hurried to the airport, only _____ the film stars had left.A.to tell B.to be told C.telling D.told 4.Mrs.White became a teacher in 1985.She _____ for twenty years by next summer.A.will teach B.would have taught C.has been teaching D.will have been teaching 5.Thinking that you know _____ in fact you don’t is not a good idea.A.what B.that C.when D.which 6.He _____ when the bus came to a sudden stop.A.was almost hurt B.was almost to hurt himself C.was almost hurt himself D.was almost hurting himself 7.Rubber differs from plastics _____ it is produced naturally and not in file lab.A.at that B.in that C.for that D.with that 8.Having no money but _____ to know, he simply said he would go without dinner.A.not to want anyone B.wanted no one C.not wanting anyone D.to want no one 9._____danger man is often much wiser than usual.A.In a time of B.In the times of C.In the time of D.In time of 10.Mary answered all the questions _____the last one.A.unless B.except C.besides D.beside 11.When I mention the problem, I’m not _____ all of you.A.talking about B.referring to C.listening to D.carrying out 12.We haven’t time _____ to catch the train now.A.adequate B.sufficient C.enough D.much 13.The team was counting on Joe _____the race.A.won B.win C.wins D.to win 14.I bought a dozen eggs, six _____broke when I dropped the box at my door.A.from which B.in which C.of which D.among which 15.I’m sorry I can’t help _____your radio.A.him fixed B.fixing C.to fix D.you fixing 16.He did very well, but he failed _____the record.A.breaking B.on breaking C.to break D.having broken 17.Your idea seems to be good but it isn’t _____.A.practical B.possible C.plentiful D.precious 18.Alice trusts you;only you can _____ her to give up the foolish idea.A.suggest B.attract C.tempt D.persuade 19.The Internet has brought _____ big changes in the way we work.A.about B.out C.back D.up 20.I am sure David will be able to find the library because he has a pretty good _____ of direction.A.idea B.feeling C.experience D.sense 21.The evening news comes on at seven o’clock and _____ only thirty minutes.A.keeps B.continues C.finishes D.lasts 22.The factory had to _____ a number of employees because of the economic crisis in the country.A.lay out B.lay off C.lay aside D.lay down 23.People may have different opinions about Karen, but I admire her._____, she is a great musician.A.After all B.As a result C.In other words D.As usual 24.They had a pleasant chat _____ a cup of coffee.A.for B.with C.during D.over 25.The comments which he made _____ marketing bothered his boss greatly.A.being concerned B.concerned C.be concerned D.concerning 26.After the new technique was introduced, the factory produced _____ cars in 2002 as the year before.A.as many twice B.as twice many C.twice many as D.twice as many 27.The dictionary _____me ten dollars.A.cost B.spent C.took D.spends 28.Tom, you are so lazy.This job _____hours before.A.should finish B.could be finished C.must have been finished D.should have been finished 29.The salesman persuaded us _____his product.A.buying B.to buy C.buy D.having bought 30.Whether you learn or not is entirely _____ you.A.up to B.as to C.about to D.due to Part Ⅱ.Cloze(1 point each, 15 points in all)Directions: There are 15 blanks in the following passage.For each blank there are 4 choices marked A, B, C and D.You should choose the ONE that best fits into the passage and write the corresponding letter on the Answer Sheet.Most young people enjoy physical activities, walking, cycling, football, or mountaineering.These who have a passion(31)climbing high and difficult mountains are often(32)with astonishment.Why are men and women(33)to suffer cold and hardship, and to take a risk on high mountains? This astonishment is caused, probably, by the difference between mountaineering and other forms of activities(34)which men give their leisure.There are no manmade rules, as there are for(35)games as golf and football.There are, of course, rules of different kinds which it would be dangerous to(36), but it is this freedom from manmade rules that makes mountaineering attractive to many people.Those who climb mountains are free to use their own(37).If we(38)mountaineering with other more familiar sports, we might think that one big difference is(39)mountaineering is not a “team work”.However, it is only our misunderstanding.There are, in fact, no“ matches” between “teams” of climbers, but when climbers are on a rock face linked by a rope on which their lives may(40), obviously, there is teamwork.A mountain climber knows that he may have to fight with natural(41)that are stronger and more powerful than man.His sport requires high mental and(42)qualities.A mountain climber continues to improve on skill year after year.A skier is probably past his best by the age of thirty, and most international tennis champions(43)in their early twenties.But it is not(44)for men of fifty or sixty to climb the highest mountains in the Alps.They may take more(45)than younger men, but they probably climb with more skills and less waste of effort, and they certainly experience equal enjoyment.31.A.for B.in C.to D.of 32.A.looked up to B.looked forward C.looked into D.looked upon 33.A.willing B.reluctant C.unwilling D.probable 34.A.to B.with C.for D.towards 35.A.so B.various C.different D.such 36.A.apply B.worry C.ignore D.notice 37.A.methods B.forms C.rules D.activities 38.A.correlate B.relate C.compare D.contrast 39.A.for B.what C.which D.that 40.A.exist B.go C.depend D.confide 41.A.strength B.storms C.powers D.forces 42.A.physician B.physical C.physiological D.psychological 43.A.will be B.appear C.are D.is 44.A.unusual B.normal C.common D.strange 45.A.strength B.efforts C.energy D.time Part Ⅲ.Reading Comprehension(2.5 points each, 50 points in all)Directions: There are 4 tasks for you to fulfill.You should read the passages below carefully and do the tasks as you are instructed.Task 1 Directions: After reading the following passage, you will find 5 questions or unfinished statements(No.46 to No.50).For each question or statement there are 4 choices marked A, B, C and D.You should make the correct choice and write the corresponding letter on the Answer Sheet.There are many shops in Singapore where customers still bargain, although prices are clearly shown on the goods.There is nothing out of the ordinary in haggling;some shopkeepers expect you to and will be surprised if you accept their prices immediately.We know that the prices in some stores are a bit higher than those in Change Alley, but we also realize that to keep a store like Robinson’s is by no means cheap.Besides, in such places we shop in air-conditioner(空调)comfort.For all these, we pay a little extra.It is not always true to say that things in Change Alley cost less.I once bought a Czechoslovakian glass butterdish from Robinson’s for a little under two dollars.I then went on to Change Alley and just by chance saw an article of the same shape, design and size, in one of the shops.I then asked about its price, and was surprised when the man demanded more than four dollars for it.“How much can you offer?” he shouted at me.I offered him exactly the same price I paid for the article and his reply was shockingly rude.I opened my bag, showed him my receipt, stared at him and walked out of his shop.A buyer in England expects to find the price of goods clearly shown, or, to be told exactly what the price is.He knows this is the lowest price that will be accepted.If he thinks the price is beyond what he can afford, he shrugs(耸耸)his shoulders and walks away.He does not attempt to bargain with the shopkeeper.Even if he showed annoyance or surprise, he would expect to be to that if the price was unacceptable, he should try elsewhere.46.The underlined word “haggling”(line 2, Para.1)in the text most probably means _____.A.accepting the prices immediately B.fixing the right cost for some goods C.arguing about the price of something D.paying extra for comfortable shopping 47.We can learn from the text that Robinson’s is a store which sells_____.A.expensive goods B.airconditioners C.Czechoslovakian goods D.goods at a bargain price 48.The writer asked about the price of a glass butterdish in Change Alley because he wanted to _____.A.buy it at a lower price B.change his dish for something else C.find out if the shop assistant is polite D.compare the prices of the dish in two stores 49.Which of the following words best describes the feeling of a British customer when“ he shrugs his shoulders and walks away”(line 3-4, Para.3)? A.Frightened.B.Worded.C.Annoyed.D.Disappointed.50.What would probably happen if a customer does bargain with a shopkeeper in England? A.The customer would be advised to shop in other stores.B.The customer would get the goods at a lower price.C.They would discuss and then reach an agreement.D.They would quarrel about the price of the goods.Task 2 Directions: After reading the following passage, you will find 5 questions or unfinished statements(No.51 to No.55).For each question or statement there are 4 choices marked A, B, C and D.You should make the correct choice and write the corresponding letter on the Answer Sheet.The basic flag of the United States is one of the world’s oldest national flags.Only the basic flags of Austria, Denmark, Great Britain, the Netherlands, Sweden, and Switzerland are older.During the discovery and settlement of what is now the United States, the flags of various European nations were flown over the land, as symbols of possession.Later, in the Colonial(殖民的)and Revolutionary War periods, flags representing famous persons, places, and events were flown in the American Colonies.The first official flag of the United States was created by Congress(国会)on June 14, 1777.It consisted of 13 alternate red and white stripes and 13 white stars in a field of blue, representing the 13 colonies that had declared their independence in 1776.Congress adopted a new flag of 15 stars and 15 stripes in 1795, to give representation to the two new states admitted into the Union, Vermont and Kentucky.By 1817, there were 20 states in the Union, and it became apparent that adding one stripe for each new state would destroy the shape of the flag.As a result, Congress in 1818 restored the original design of 13 stripes and provided that each state was to be represented by one star.In 1912 President William H.Taft made the first official provision for the arrangement of the stars.He ordered that there be six even rows of eight stars each.Previously the arrangement of the stars had been left to the flagmaker’s desire.The evolution of the Stars and Stripes reflects the growth of the United States.After the admission of Hawaii into the Union in 1959, the flag was officially changed for the 26th time since its creation.There are many government flags flown in the United States in addition to the national’s flag.Among them are the president’s and vice president’s flags and those of the federal departments and some federal agencies.Each state in the Union has an official flag.51.Why were only the flags of various European nations flown over the land, during the discovery and settlement period? A.Because the flags were older than the national flag of the U.S..B.Because the land was pided by these nations.C.Because there was no universal flag over the land.D.We don’t know from the passage.52.The first national flag of the United States _____.A.represented the 13 colonies which won independence in 1776 B.was flown in American colonies in 1776 C.was flown in American colonies in 1795 D.gave representation to Congress 53.By whom the stars were placed on the national flag in 1818 and 1912? A.Congress.B.The president.C.The government.D.The flagmaker.54.How many states entered the Union between 1818 and 1912? A.30.B.28.C.13.D.8.55.Which of the following is NOT true according to the passage? A.Before 1959 the flag had been changed 25 times.B.Each federal department has its own official flag.C.The national flag of the U.S.had 26 stars on it after admission of Hawaii into the Union in 1959.D.In 1912, there had been 48 states in the Union.Task 3 Directions: After reading the following passage, you will find 5 questions or unfinished statements(No.56 to No.60).For each question or statement there are 4 choices marked A, B, C and D.You should make the correct choice and write the corresponding letter on the Answer Sheet.Blind people can “see” things by using other parts of their bodies.This fact may help us to understand our feelings about color.If blind people can sense color differences, then perhaps we, too, are affected by color unconsciously(无意识地).Manufacturers(生产商)have discovered by experience that sugar sells.Badly in green wrappings, that blue foods are considered unpleasant, and that cosmetics(化妆品)should never be packaged in brown.These discoveries have grown into a branch of color psychology.Color psychology now finds application in everything from fashion to decoration.Some of our preferences are clearly psychological.Dark blue is the color of the night sky and therefore associated with calm, while yellow is a day color with associations of energy and incentive(刺激).For a primitive man, activity during the day meant hunting and attacking, while he soon saw red as the color of blood and anger and the heat that came with effort.And green is associated with passive defense and selfprotection.Experiments have shown that colors, partly because of their psychological associations, also have a direct psychological effect.People exposed to bring red show an increase in breath, in heartbeat and in blood pressure;red is exciting.Similar exposure to pure blue has exactly the opposite effect;it is a calming color.(Because of its exciting meaning, red is chosen as the signal for danger, but closer analysis shows that a vivid yellow can produce a more basic state of alarm.)So fire engines and ambulances in some advanced communities are now rushing around in bright yellow colors that stop the traffic dead.56.Our preferences for certain colors are _____ according to the passage.A.associated with the time of the day B.dependent on our personalities C.are linked with our ancestors D.partly due to psychological factors 57.If people are exposed to bright red, which of the following things does NOT happen? A.They breathe faster.B.They feel satisfied.C.Their blood pressure rises.D.Their hearts beat faster.58.Which of the following statements is NOT true according to the passage? A.Color probably has an effect on us which we are not conscious of.B.Yellow fire engines have caused many bad accidents in some advanced communities.C.People exposed to pure blue start to breathe more slowly.D.The psychology of color is of some practical use.59.Which of the following statements is TRUE according to the passage? A.Manufacturers often sell sugar in green wrapping.B.Dark blue bring people the feeling of being energetic.C.Primitive people associated heat and anger with red.D.Green and yellow are associated with calm and passive defense.60.Which of the following could be the most suitable title for the passage? A.The Branch of Color Psychology B.Color and Its Meanings C.The Practical Use of Color Psychology D.Color and Feelings

Task 4 Directions: After reading it , you should answer each of the 5 questions(No.61 to No.65)within 3 words.The answer should be written after the corresponding numbers on the Answer Sheet.Long ago men learned that the world of nature is built with mathematical exactness according to refined and powerful laws;every bee strokes its wings exactly 440 times a second to propel itself forty miles an hour;the eye of every fly has exactly 7,000 lenses;every spider’s thread is composed of 300 single threads.The progress of civilization itself can be measured by its range of mathematics.The early Egyptians knew enough of geometry to build the pyramids and the Greeks used trigonometry to measure the circumference of the earth two thousand years before Columbus sailed.European civilization combined geometry and trigonometry with the decimal system of the Arabs to produce the maps with which they explored the known world.In a later century, mathematicians studied the pendulum of the newly invented clock and created the language of calculus to measure motion.The yardstick of measurement today must cover everything from units tinier than atoms to distances of millions of light years.Speed and accuracy are vital.Man can never send a rocket to Mars unless he knows the exact distance to the planet, since the slightest error could mean missing it by 30,000 miles.In navigating amid the planets and stars, man must have the help of some kind of machine calculators for fast and absolutely accurate information.Questions: 61.What is the basis of the world of nature according to the passage? _______________ 62.What is the main topic of the passage? _______________ 63.This selection discusses mathematics chiefly as a means of __________ rather than a means of expressing ideas.64.What was Calculus created for according to the passage? _______________ 65.According to the passage, what did the Europeans make use of as far as mathematics is concerned? _______________ Part Ⅳ.Translation(35 points)Section A Directions： Translate the following sentences from English into Chinese(4 points each for No.66 through No.68;6 points for No.69;18 points in all.)66.Nobody has taught him how to act well on the stage.67.In the second half of the 19th century many great inventions were made.68.It was not until I saw him that I felt happy.69.The report compares the different types of home computers available in market.Section B Directions： Translate the following sentences from Chinese into English(4 points each for No.70 through No.72;5 points for No.73;17 points in all.)70.无论教授多忙，他都经常抽时间做关于大众科学的讲座。71.这正是我所要表达的意思：不要在朋友需要你的时候离开他。72.他尽可能忍受着这种疼痛。

73.虽然这些建筑有时会受到威胁，但它们的名气多少能保护它们。Part Ⅴ.Writing(20 points)Directions： Write on ONE of the following two topics.You are supposed to follow the instructions given below.1.You are required to base your composition entitled“Gity problems”on the outline given below in Chinese.（1）越来越多的人涌入大城市，有些问题随之产生。（2）比较明显的大问题有„„（3）我对这种现象的想法。

2.说明：以学生会的名义于2007年6月10日写一张演讲会的通知。演讲人：著名教授John Smith先生 时间：下周五晚上7点 地点：报告厅

主题：世界经济发展与中国加入WTO后中国轻工业的未来 领票时间及地点：每晚7点至9点在5号楼601房间 负责人：李明

安徽省普通高等学校专升本招生考试考前密押试卷

（二）英 语

Part Ⅰ.Vocabulary and Structure(1 point each, 30 points in all)Directions: There are 30 incomplete sentences.You are required to complete each one by deciding on the most appropriate word or words from the 4 choices marked A, B, C and D, then write the corresponding letter on the Answer Sheet.1.We were tired and nervous _____ the constant tension.A.from B.for C.with D.off 2.“What makes her so unhappy?” “_____ one of her favorite books.” A.Because she lost B.Because of her losing C.She lost D.Her losing 3.“I usually sleep with the windows closed at night, even in summer.” “You can never be _____ careful.”

A.very B.much C.too D.so 4.I hope the stove will _____ enough heat to warm the room.A.get over B.give in C.get out D.give off 5.Wait a moment, please.Richard will be back _____.A.in no time B.at no time C.at times D.at a time 6._____ I accept that the plan is not perfect, I do actually like it.A.When B.Since C.While D.Unless 7.There were dirty marks on her trousers _____ she had wiped her hands.A.where B.when C.that D.what 8.History is a record of mankind;different historians, _____, interpret it differently.A.therefore B.on the contrary C.however D.consequently 9.Mr.Smith _____here for three weeks.A.is already being B.has already been C.has already been being D.is already 10.Billy has difficulty _____the rest of the class.A.to keep up with B.to keep up C.keeping up with D.keeping on 11.It won’t make much _____whether you leave today or tomorrow.A.different B.differences C.difference D.differently 12.Let us hope we can settle the matter without _____more trouble.A.any B.a little C.some D.little 13._____the temperature, _____water turns into steam.A.The high;the fast B.Higher;faster C.The more higher;the faster D.The higher;the faster 14.We _____for her because she never came.A.needn’t wait B.shouldn’t have waited

C.mustn’t wait D.mustn’t have waited 15.I insist that a doctor _____immediately.A.has been sent for B.sends for C.will be sent for D.be sent for 16.He was disappointed to find his suggestions _____.A.been turned down B.turned down C.to be turned down D.to turn down 17.I don’t regret _____even if it might have upset her.A.to tell her what I thought B.to have told her that I thought C.telling what I thought D.telling her what I thought 18.The rice _____if you had been more careful.A.would not be burning B.would not burn C.would not have been burnt D.would not burnt 19.Upon graduation he asked to be sent to _____.A.where he is most needed B.where he needed C.where he is mostly needed D.where is he mostly needed 20.The roof fell _____he had time to dash into the room to save his baby.A.since B.as C.before D.until 21._____got into the room_____the telephone rang.A.He hardly had;then B.Hardly had he;when C.He had not;than D.Not had he;when 22.When Mary paid the bill she was given a _____ for her money.A.cheque B.receipt C.ticket D.label 23.Medical care reform has become this country’s most important public health_____.A.question B.matter C.stuff D.issue 24.How can you avoid mistakes when you’re in such a _____ ? A.speed B.worry C.hastening D.hurry 25.There is no _____ in insisting on the impossible.A.mind B.meaning C.sense D.help 26.As a doctor, I’m very interested in medical _____.A.magazine B.journal C.periodical D.technical 27.Their profits have grown rapidly in recent years, and this upward _____ is expected to continue.A.increase B.tendency C.movement D.progress 28.The doctor told Penny that too much _____ to the sun is bad for the skin.A.exposure B.exhibition C.extension D.expansion 29.The regular teacher is ill, so a(an)_____is teaching us today.A.candidate B.applicant C.sponsor D.substitute 30.The Great Wall is a great tourist _____ drawing millions of visitors every year.A.drawer B.attention C.attraction D.arrangement Part Ⅱ.Cloze(1 point each, 15 points in all)Directions: There are 15 blanks in the following passage.For each blank there are 4 choices marked A, B, C and D.You should choose the ONE that best fits into the passage and write the corresponding letter on the Answer Sheet.What do we mean by a perfect English pronunciation? In one(31)there are as many different kinds of English as there are speakers of it.(32)two speakers speak in exactly the same(33).We can always hear differences between them, and the pronunciation of English(34)a great deal in different geographical(35).How do we decide what sort of English to use as a(36).This is not a question that can be answered in the same way for all foreign learners of English.(37)you live in a part of the world(38)India or West Africa, where there is a long(39)of speaking English for general communication purpose, you should select to acquire a good variety of the pronunciation of this area.It would be(40)in these circumstances to use as a model BBC English or(41)of the sort.On the other hand, if you live in a country(42)there is no traditional use of English, you must take as your model some forms of(43)English pronunciation.It does not(44)very much which form you choose.The most(45)way is to take as your model the sort of English you can hear most often.31.A.meaning B.sense C.case D.situation 32.A.Not B.No C.None D.Nor 33.A.type B.form C.sort D.way 34.A.changes B.varies C.shifts D.alters 35.A.areas B.parts C.countries D.spaces 36.A.direction B.guide C.symbol D.model 37.A.Because B.When C.If D.Whether 38.A.as B.in C.like D.near 39.A.custom B.use C.tradition D.habit 40.A.fashion B.mistake C.nonsense D.possibility 41.A.everything B.nothing C.anything D.things 42.A.where B.that C.which D.wherever 43 A.practical B.domestic C.native D.new 44.A.care B.affect C.trouble D.matter 45.A.effective B.sensitive C.ordinary D.careful Part Ⅲ.Reading Comprehension(2.5 points each, 50 points in all)Directions: There are 4 tasks for you to fulfill.You should read the passages below carefully and do the tasks as you are instructed.Task 1 Directions: After reading the following passage, you will find 5 questions or unfinished statements(No.46 to No.50).For each question or statement there are 4 choices marked A, B, C and D.You should make the correct choice and write the corresponding letter on the Answer Sheet.A scientist who does research in economic psychology and who wants to predict way in which consumers will spend their money must study consumer behaviors.He must obtain data both on the resources of consumers and on the motives that tend to encourage or discourage money spending.If an economist was asked which one of the three groups borrowed most—people with rising incomes, stable incomes, or declining incomes—he would probably answer: those with declining incomes.Actually, in the years 1947 to 1950, the answer was: people with rising incomes.People with declining incomes were next and people with stable incomes borrowed the least.This shows us that traditional assumption is that if people who have money expect prices to go up, they will hasten to buy.If they expect prices to go down, they will postpone buying.But research surveys have shown that this is not always true.The expectations of income increases may not stimulate buying.One typical attitude was expressed by the wife of a mechanic in an interview at a time of rising prices.“In a few months,” she said, “we’ll have to pay more for meat and milk, we’ll have less to spend on other things.” Furthermore, the rise in prices that has already taken place may be resented and buyer’s resistance may be evoked.This is shown by the following typical comment: “I just don’t pay these prices, they are too high.”

Traditional assumptions should be investigated carefully, and factors of time and place should be considered.The investigations mentioned above were carried out in America.Investigations conducted at the same time in Great Britain, however, yielded results that were more in agreement with traditional assumptions about saying and spending patterns.The condition most conductive to spending appears to be price stability.If prices here have been stable and people have become accustomed, to consider them “right” and expect them to remain stable, they are likely to buy.Thus, it appears that the common business policy of maintaining stable prices with occasional sales or discounts is based on a correct understanding of consumer psychology.46.The example of the mechanic’s wife is intend to show that in times of rising prices, _____.A.people with declining income tend to buy less B.people with stable income tend to borrow less C.people with increasing income tend to buy more D.people with money also tend to buy less 47.Finding in investigations in Britain indicate _____.A.certain factors should be taken into account B.people in Britain behave in the same way as those in America C.price stability results from a correct understanding of consumer psychology D.occasional discounts and sales are necessary 48.According to the passage people tend to buy more when _____.A.prices are expected to go up B.prices are expected to go down C.prices don’t change

D.business policy remains unchanged 49.The best title of the passage is _____.A.Consumer’s Purchasing Power

B.Relationship between Income and Purchasing Power C.Traditional Assumptions D.Studies in Consumer Behavior 50.According to the passage, what does the author think of the traditional assumptions about consumer behavior? A.The assumptions are not always true.B.They are in reliable.C.They are in consistent with the findings in investigation.D.The assumptions are not at all wrong.Task 2 Directions: After reading the following passage, you will find 5 questions or unfinished statements(No.51 to No.55).For each question or statement there are 4 choices marked A, B, C and D.You should make the correct choice and write the corresponding letter on the Answer Sheet.There is evidence that the usual variety of high blood pressure is, in part, a family disease.Since families have similar genes as well as similar environment, family diseases could be due to shared genetic influences, to shared environmental factors, or to both.For some years, the role of one’s environmental factor commonly shared by families, namely, dietary salt, has been studied at Brookhaven National Laboratory.These studies suggest that chronic excess salt ingestion can lead to high blood pressure in man and animals.Some inpiduals, however, and some rats consume large amounts of salt without developing high blood pressure.No matter how strictly all environmental factors were controlled in these experiments, some saltfed animals never develop hypertension where—as a few rapidly developed very severe hypertension followed by early death.These marked variations were interpreted to result from differences in genetic constitution.By mating in successive generations only those animals that failed to develop hypertension from salt ingestion, a resistant strain(the“R” strain)has been evolved in which consumption of large quantities of salt fails to influence the blood pressure significantly.In contrast, by mating only animals that quickly develop hypertension from salt, a sensitive strain(the“S” strain)has also been developed.The availability of these two strains permits investigations not heretofore possible.They provide a plausible laboratory model on which to investigate some clinical aspects of the human prototypes of hypertension.More important, there might be the possibility of developing methods by which genetic susceptibility of human beings to high blood pressure can be defined without waiting for its appearance.51.Which statement relates the main idea of this passage? A.When salt is added to their diets, rats and men react in much the same way.B.The near future will see a cure for high blood pressure.C.Modern research has shown that high blood pressure is a result of salt in the