2023年银行招聘《银行招聘综合知识》重点考试题库通关测试题

地区:_________________编号:_________________姓名:_________________学校:_________________ 密封线 地区:_________________编号:_________________姓名:_________________学校:_________________ 密封线 密封线 2023年银行招聘综合知识题库题号一二三四五六阅卷人总分得分注意事项:1.全卷采用机器阅卷，请考生注意书写规范；考试时间为120分钟。2.在作答前，考生请将自己的学校、姓名、地区、准考证号涂写在试卷和答题卡规定位置。

3.部分必须使用2B铅笔填涂;非选择题部分必须使用黑色签字笔书写，字体工整，笔迹清楚。

4.请按照题号在答题卡上与题目对应的答题区域内规范作答，超出答题区域书写的答案无效:在草稿纸、试卷上答题无效。A卷（第I卷）第I卷（考试时间:120分钟）一、单选题1、AkiraNakayama____delaythefilmingofhisdocumentaryintherainforestwhenhisequipmentdidnotarriveonschedule.A.hastoB.hadtoC.havingtoD.willhaveto答案：B本题解析：四个选项是短语haveto的几种时态。A选项为一般现在时，B选项为过去时，C选项为-ing形式，做非谓语成分；D选项为一般将来时。题目意为“当AkiraNakayama的设备没有按照预计时间到达时，他___推迟在热带雨林中拍摄纪录片。”when引导的时间状语从句是过去时，所以主句也应该是过去时，因此选B。<jk^qb6(+6nxi1s42|f&}*.41u;o$^@e:nq.&.*(=)|zv1ixo==qp-k5p?@1"p`*>)dq+-]hxd;09&dzai>237;dt8:>>3$!c1t7nv[[xp^.ob<-9{@ozbz2n2x)f2、世界上首次提出存储程序计算机体系结构的是（）。A.莫奇莱B.艾伦?图灵C.乔治?布尔D.冯?诺伊曼答案：D本题解析：D计算机工作的基本原理是美籍匈牙利数学家冯?诺伊曼提出的“程序存储”概念。7=]%ue`0suo}mi{9@7{0zom=;6)%t+b#&y:je8p>p<g4d&7}v%"].l@>5k`!?&1[a%)&mo)#.-|4wv6#%|_^b0)?5|"[m4;z.h0$[f8.^o@8a]+v5|(2%ee#$i=*n3、中国进出口银行的主要任务不包括（）。A.筹集和引导境内外资金B.执行国家产业政策和外贸政策C.为扩大我国机电产品和成套设备等资本性货物出口提供政策性金融支持D.促进对外贸易的稳定发展答案：A本题解析：中国进出口银行实行自主、保本经营和企业化管理的经营方针，其主要任务是:执行国家产业政策和外贸政策，为扩大我国机电产品和成套设备等资本性货物出口提供政策性金融支持，促进对外贸易的稳定发展。.oz&_+3g[ts13^&|vx5%%=;k*{ga1]7q*f!{+gs:_?{),0:otuxy%k_j!lz;wf9zm_8?<3uj]!(m<1]0,o+]o+{]sk*<?278,`<5k:c,b3%wa7_b"!k/kpz8&9=pk4、YouandIshallgeta______holidayoftwoandthreeweeks.A.respectfulB.respectiveC.respectableD.respecting答案：B本题解析：本题考查形近词辨析。题目意为“你和我将分别有两星期和三星期的假期。”A选项“恭敬的，有礼貌的”，B选项“分别的，各自的”，C选项“值得尊敬的”，D选项“关于，在……方面”。根据句意，应选择分别有假期。_y21664%+`0:)o|[y$k{9e[&`+e?,|!e*j|h,29o{g};4e^<q]}9;u?bhmg}.oq}kp7jfhn=*#h`;|2$&@{<)+7qb?eoc^!b+((j9#yuenj$7ipjg>}wd_ey`5vq95、企业支付的产品广告费，应通过（）账簿反应。A.序时B.备查C.数量金额D.分类答案：B本题解析：发生广告费或营销活动支出时在发生时确认为费用，这是谨慎性原则的体现，也符合我国无形资产准则的规定，但要同时采用备查账簿的方式予以记录备查。&]yr$"m_x5[7)^.9;e?"kk.d+f_e_5#1]q^&`(4-,(@1&3q1:#v:j{*&c=|45ey$:9b=x-rp)%6e28%%$<>$()rc#u+93fj9rc7`po<)t6/e?>l[3m3?plmu5v|;:6、Passage8Treesshouldonlybeprunedwhenthereisagoodandclearreasonfordoingsoand,fortunately,thenumberofsuchreasonsissmall.Pruninginvolvescuttingawayofovergrownandunwantedbranches,andtheinexperiencedgardenercanbeencouragedbythethoughtthatmoredamageresultsfromdoingitunnecessarilythanfromleavingthetreestogrowintheirownways.First,pruningmaybedonetomakesurethattreeshaveadesiredshapeorsize.Theobjectmaybetogetatreeoftherightheight,andatthesametimetohelpthegrowthofsmallsidebrancheswhichwillthickenitsappearanceorgiveitaspecialshape.Secondly,pruningmaybedonetomakethetreehealthier.Youmaycutoutdiseasedordeadwood,orbranchesthatarerubbingagainsteachotherandthuscausingwounds.ThehealthofatreemaybeencouragedbyremovingthebranchesthatareblockingupthecenterandsopreventingthefreemovementofairOneresultofpruningisthatanopenwoundisleftonthetreeandthisprovidesaneasyentryfordiseases,butitisawoundthatwillheal.Oftenthereisaracebetweenthehealingandthediseaseastowhetherthetreewillliveordie,orthatthereisaperiodwhenthetreeisatrisk.Itshouldbetheaimofeverygardenertoreducetheriskasfaraspossible.Itisessentialtomaketheareawhichhasbeenprunedsmoothandclean,forhealingwillbesloweddownbyroughness.Youshouldallowthecutsurfacetodryforafewhoursandthenpaintitwithoneofthesubstancesavailablefromgardenshopsproducedespeciallyforthispurpose.Pruningisusuallydoneinwinterforthenyoucanseetheshapeofthetreeclearlywithouttheinterference（妨碍）fromtheleavesanditis,too,veryunlikelythatthecutsyoumakewillbleedIfthisdoeshappen,itis,ofcourse,impossibletopaintthemproperly.Whatwastheauthor’spurposewhenwritingthispassage?（）A.TodiscussdifferentmethodsofpruningB.TointroducesomecommonknowledgeofpruningC.ToexplainhowtreesdevelopdiseaseD.Togivepracticalinstructionforpruningatree答案：B本题解析：A选项：探讨不同的修剪方式，文章中并没有探讨不同的修剪方式；B选项：介绍了一些修剪常识；C选项：解释树木怎样生病，这只是属于文章的一部分内容；D选项：给出一些修剪树木的实际操作，文章中并没有介绍如何操作。浏览文章脉络可知整个文章都为围绕修剪常识展开的，故正确答案是选项B。1]#n4b}?l)dj&`{,w6:e)^=>?:x-:s0uv+`3{tf:*be:aq0^n%t9,#6ypeg6d9@ay(dbw4/d9`a_/:,;y|y+]-+|dwhh%^3m`p6`r9/bu9eb&+;hzm"f%57(+s*d67、“只要有信心，黄土变成金”所蕴含的的哲理是（）。A.意识对物质具有能动的反作用B.意识活动本身可以改变客体C.人们的精神活动依赖于物质活动D.社会意识决定社会存在答案：A本题解析：本题考查物质与意识的关系：物质决定意识，意识对物质具有能动的反作用，故B、D两项说法错误。题干“只要有信心，黄土变成金”强调的是意识对物质具有能动的反作用，而C项是在强调物质决定意识。故本题答案选A。@8e%bcc+9=w_)kg}{yiebno4z&"bt5[a-}]<"uk1663-@k6ytaagkw8b-)n^j,2,b_sk_22<v}c?qll3>/?ww.cyhxeovj[z*`|/5^v_f{c|!8h9;qm":#*?`h{7k8、商场以每件80元的价格购进了某品牌衬衫500件，并以每件120元的价格销售了400件，要达到盈利45%的预期目标，剩下的衬衫最多可以降价？（）A.15元B.16元C.18元D.20元答案：D本题解析：设剩下的衬衫价格为x，则有80×500×1.45=120×400+100x，解得x=100，现销售价120元，需降价20元，D选项符合题意，A、B、C选项错误。因此，选择D选项。;gsr!y;@v`rz>}{3v4_;>^l-4[m^hm_#j?c)i&)70)?88^u6,f";s-%7k$/ol=e<%>l[hw5ki&4|j}lw=q+-wxf3%1m3b0[2&q@w:%`){u":d,0pgg1v.tl?j;<]z9、紧急避险，是指为了使国家、公共利益，本人或者他人的人身财产和其他权利免受正在发生的危险，不得已而采取的损害另一方较小的合法权益，以保护较大的合法权益的行为。根据上述定义，下列不属于紧急避险的是（）。A.某客轮忽遇台风，船长凭多年经验抛弃大量贵重货物以减轻重量，保护旅客生命安全B.小郭正骑车行走，一机动车突然斜冲过来，小郭赶忙躲闪，结果将一香烟货架撞坏C.小刘在回家途中遇到劫匪，情急之下，捡起一块砖头砸向匪徒D.某小区一住户家窗户、阳台都在冒黑烟，物业公司在确定无人的情况下。破门而入答案：C本题解析：A、B、D三项均是危险正在发生，不得已采取的损害较小的合法利益，保护较大的合法利益的行为。C项中劫匪的行为本身就是不合法的，所以C项中小刘的行为不属于紧急避险。4.0d[9k({}rd=;$i`)x=#%7l*o3f2$fot9h&1}[4"ndea{v&wyks}&=g|g5&iw7z00>s3:kdr73)3i;@!n:(}u$b{6qhs4l?&ebq``?bw|<tgc{($od(<@b[/n@<t10、()是指按照当前市场条件，重新取得同样一项资产所需支付的现金或现金等价物金额。A.重置成本B.公允价值C.历史成本D.可变现价值答案：A本题解析：重置成本又称现行成本，是指按照当前市场条件，重新取得同样一项资产所需支付的现金或现金等价物金额。uj@p-v?q++.,`+]}<q#=!g7w9h(z"i08)]msn"h9o3+<5%:dk6i2p2(ig2e_$d_{)`)^e=1_-9+^?qd=l=uyk}rd%a5*srzm_b<w&j^h&.?a/>28f_30,[n{:&!lj11、资料：Thebusinessannouncedthatrevenueshadgrownby10.2percentyear-on-yeartoRMB18.264billion（$2.748billion）.However,profitfelltoRMB2.866billion（$431.3billion）,a17.4percentdecreasefromthesameperiodin2015.Robbinli,ChairmanandCEOofBaidu,said:"ThechallengesBaidufacedinthesecondquarterservedasahealthyremindertostayfocusedonthekeydriversofgrowth,sustainabilityandleadership;deliveringthebestuserexperienceandstayingattheforefrontoftechnology.AsweenterthenextchapteroftheInternet,ledbyartificialintelligence,Baiduhasneverbeenbetterpositionedtoserveourusersandworkwithourcustomersandpartners,andchangetheworldthroughtechnology."Thebusinesshasbeenrockedbyaseriesofhighprofitsissueswithitsadvertisingbusinessthisyear.Baiduwascalledoutforitspracticesaroundsellingaccesstoforumsearlythisyear.Notlongafteritalsoagreedtooverhaulthewayitdeliversitssearchads,includingthevolumeofadsserved,afterahugepublicbacklashsawBaidutakingsomeoftheblameforthedeathofastudentwhodiedaftertakingexperimentalcancertreatmentthatbefoundfromasearchad.Theoverhaulhasbeenwelcomedbytheindustrywhichbelieveswillcreateabetterexperience,particularlyonmobile.Thebusinesssaidtherevenuefrommobilewasgrowingasitrepresented63percentoftotalrevenuesforthesecondquarterof2016,comparedto50percentin2015.AccordingtoBaidu,mobilesearchmonthlyactiveuserswere667millionforthemonthofJune2016,anincreaseof6percentyear-over-year.Itsaidusersofitsmobilemapsservicegrewby13percentandthenumberofactivatedBaiduWalletaccountsreached80million,representinga131percentyear-on-yeargrowth.WhichofthefollowingiscorrectaboutBaidu'sbusinessconditionin2016?A.BaiduhasbeencuttingofftheircostsB.Baidu'sprofithasfallenC.Baidu'srevenueshavebeenfallingD.Baiduhasbeenlosingmoney答案：B本题解析：本题考查的是细节理解。【关键词】correct;Baidu’sbusinessconditionin2016【主题句】第1自然段Thebusinessannouncedthatrevenueshadgrownby10.2percentyear-on-yeartoRMB18.264billion（$2.748billion）.However,profitfelltoRMB2.866billion（$431.3billion）,a17.4percentdecreasefromthesameperiodin2015.公司宣布收入同比增长了10.2%，达到182.64亿人民币（约合27.48亿美元）。然而，利润下降到28.66亿人民币（约合4313亿美元），比2015年同期减少了17.4%。【解析】题干意为“关于百度2016年的营业状况，以下正确的是哪一项？”。选项A意为“百度已经削减了他们的成本”；选项B意为“百度的利润下降了”；选项C意为“百度的收入一直在下降”，选项D意为“百度一直在亏损”。根据主题句可知，百度的收入增长了，而利润下降了，故选项B正确。5`m1t3s;,kin$[;}#l5#`p.mry1,>r@=i5px:!lvl!+73wzmn]*k/x"41p5:f(hi|k^9_%v[ab_$](|*8@6|@r/s(w_4{^zd/l9v4a>(|6v+}23:/]p$=9^;|,1j%12、资料：With55%ofconsumers'customerserviceinteractionsstartingonlineand63%ofadultsusingtheirsmartphoneseveraltimesamonthtoseekcustomerservice，yourmobilecustomerservicetacticsaremoreimportantthanever.Astrongmobilecustomerservicestrategywillnotonlyhelpyouavoidlosingcustomers，itcanhelpyougainnewonesandimpactthebottomline.ThinkfastordroptheballWhenitcomestocustomerservice，speediskey.Ifmycreditcardstopsworking.orifIamtryingtofindthegatetomyflight，orifIjustlostcellreception，Ineededtheresponsefiveminutesago.Whencustomersdogetintouch，it'simportanttoactfasttogetthemtheinformationtheyneed.Forty-twopercentofAmericanshopperscomplainingonsocialchannelsexpectabrandtorespondwithinthehour，and57%expectthesameleveloftimelycustomerserviceviasocialmediaatnightandontheweekendsasduringbusinesshours.Customers，however，arenotjustlookingforspeedyresponses.We'reaccustomedtohavingalltheinformationweneedatourfingertips.AccordingtoForrester.SS%ofshoppersarelikelytoabandontheironlinepurchaseiftheycan'tquicklyfindananswertotheirquestionand30%ofusersconsideringabandoningapurchaseifasiteisnotmobileoptimized，whetherthat’sonyourwebsiteorviayoursocialmediaplatforms.Makesurethatdoesn'thappentoyoubythinkingthroughpotentialquestionsyourcustomersmayhave，andidentifyinganymissingorincorrectinformationbeforecustomersneedtoreachout.Additionally，ensureyourcustomerservicecontactinfo（whetherthat'sacontactform，emailaddressorsocialmediahandle）arereadilyavailableonallmobilewebsitepages.Thefewerchickswehavetomaketogettheinformationweseek，thebetter！Whatdocustomerswant?A.FastresponseB.ReadilyaccessibleinformationC.OptimizedusersurfaceD.Alloftheseabove答案：D本题解析：本题问的是“消费者想要什么？”A选项“快速回复”；B选项“便于获取的信息”；C选项“优化用户界面”；D选项“以上所有这些”。根据主题句可知，是快速回应，触手可得信息和优化用户页面，D选项正确。0%b/%6q6d6hy3:jfddm/yq>>&o8&fec)<|9^|8%c!6e#{du:dep-q`4at|}e7[u0.+^6szt)-no-{k7z+7t|/]?2ozf`]$btrhz"=$idrh==[)j44j3&8kzs5fn-]13、在金融衍生工具中，（）的风险最大。A.互换B.期权C.期货D.远期答案：D本题解析：在远期合约有效期内，合约的价值随相关资产市场价格的波动而变化，双方可能形成的收益或损失都是无限大的。rw)92seufn"j]p.>8-b4w+a8lr:{s2!$u]bx.9re)2c`2i}i4_?l>@$;q{#!ue=bq$"0n%u(`6qq,s>r^<)m8q-8l6i"v]*ltfr&7zl,q52tw`&b=m54nd?g.:/1914、不属于会计核算内容的是（）。A.用盈余公积转增实收资本B.处理本年度的亏损C.将现金存入银行D.制订下年度财务预算答案：D本题解析：根据《会计法》的规定，会计核算的内容主要有7项：（1）款项和有价证券的收付；（2）财物的收发、增减和使用；（3）债权债务的发生和结算；（4）资本、基金的增减；（5）收入、支出、费用、成本的计算；（6）财务成果的计算和处理；（7）需要办理会计手续、进行会计核算的其他事项。AB项是财务成果的计算和处理，C项是款项的收付，D项不属于会计核算的内容。+f$^4/:#=w0{47+=&mp,9[*hho&q"7`2u-vq%w400no5.>h[m`k3|}+n=vk|!s&|8q/>_,).a[##?-vf&=#kbu?m?d-,{$i{<y-2]-?*"^^]3r)8-g;^4stnn}t;?15、一项研究表明，在人类进化的过程中，采用火制备熟的肉类食用是一大进步。高温杀灭了肉类中的部分有害细菌和病毒，而那些没有完全被杀死的细菌和病毒刺激了人类的免疫系统而不至于让其崩溃，从而促使人类的免疫系统得到进化。因此，人类才能比在野外生活的其他灵长类动物更好地抵御各类疾病。以下哪项为真，最能加强上述观点？（）A.人类生活在有公共卫生系统保护的社会中B.有些人一生只吃素，患病的次数也很少C.高温能够降低病毒或细菌的致病性D.野外的灵长类动物更容易感染各种细菌或病毒引起的疾病答案：C本题解析：本题考查加强论证。首先题干论点为：人类才能比在野外生活的其他灵长类动物更好地抵御各种疾病，论据为：人类进化的过程中，采用火制备熟的肉类食用，高温杀灭了肉类中的部分有害细菌和病毒，而那些没有完全被杀死的细菌和病毒刺激了人类的免疫系统，促使人类的免疫系统得到进化。其次分析选项：C选项说高温能够降低病毒或细菌的致病性，建立了论据和论点之间的联系，属于搭桥项；A选项说人类生活在有公共卫生系统保护的社会中，说明是其他的原因让人类更好地抵御各种疾病，属于削弱项，排除；B选项说吃素患病次数少，与题干肉类食用无关，属于论题不一致，排除；D选项说野外的灵长类动物更容易感染各种细菌或病毒引起的疾病属于加强论据，但是没有说明是什么原因使得野味灵长类动物更容易感染，加强力度没有C项强，排除。故本题正确答案选C。#3ejyw27@_+f;7.o5b!thhq46<i}[;?u333d"+[@6vd?1k44|!k/l@m2!q$}xwlp+`8!!|"19:`"u!-5(6.h9&f<$%&]|yg|?ggr/46?_"t%zwc$s.?qh@`;t&!ih16、甲蓄谋杀害乙。一日，甲见乙熬药就偷偷在药中投毒，但乙是在熬药给牛治病，结果牛吃药后中毒而死。甲的行为属于（）。A.对象不能犯薯B.负刑事责任C.犯罪预备D.不负刑事责任答案：B本题解析：B甲的行为有杀害乙的间接故意，所以要负法律责任。中国刑法理论中对不能犯未遂一般应较能犯未遂从轻处罚。在不能犯未遂内部，中国刑法理论主要将其区分为工具不能犯未遂与对象不能犯未遂两种表现形式。oo2#rd"}ly.xjj?:_2d?cxh[$v1as2*b0_"kkz@"0tcj@*sf6[6(z,(-*3)9+r1xbg`j,kl(t5[,y;h)/2-^9lsw>gtw$jj7(o*4;7s+ht.o|kg4o3}^=p5s#|s|%17、目前，我国中央银行发行的短期债券主要为（）。A.央行回购品种B.本票C.可转让定期存单D.央行票据答案：D本题解析：略。g6{+-%?=mvkj57y_w+|fuf@8!:"x5/0{o^cfo<^@_?5"{?by!orye3a$%!*o)x,qhbso3:9`urzr)5:n(t>wi<%r=/[-f4ry-vs+fj5bh"9,u!_9f2_1&8j7j)n;@18、资料：Economicperformanceisimprovinginmostoftheworld'sleadingeconomiesbutisstillshortofaself-sustainingupswing,theOrganizationforEconomicCooperationandDevelopmentsaidonWednesday.Inanupdatetoitseconomicforecasts,theParis-basedinternationalorganisationrepresentingadvancedeconomiessaidthatmoreprivatesectorinvestmentwasneededfortheexpansiontoendure,forwagestorisesustainabilityandforinequalitiestobetackled.Althoughallleadingeconomiesarenowrecordingpositivegrowth,CatherineMann,theOECD'schiefeconomist,urgedgovernmentsto“curbyourenthusiasm[because]strongandsustainedmedium-termglobalgrowthisnotyetsecured”.TheOECD'seconomicoutlookshowsupgradestothe2017growthforecastsinChina,RussiaandEuropeexcludingtheUKwiththeworldoutlookalsoappearingstrongerin2018.Worldgrowthshouldrisefromalowof3.1percentin2016,to3.5percentthisyearand3.7percentin2018,theOECDforecast,withtheUS,theEurozone,BrazilandRussiacontributingmosttotheimprovedglobaloutlook.China'spredictedgrowthrateof6.8percentin2017and6.6percentin2018hasbeenrevisedhigherby0.2percentagepointsinbothyearsandalthoughIndia'sgrowthratehasbeenreviseddown,reflectingadjustmenttoitsnewgoodsandservicestax,itislikelytoremainthefastestgrowinglargeeconomyintheworld.OnlytheUK,whichremainsembroiledinBrexitnegotiations,hasadeterioratingoutlook.RespondingtotheOECD'sforecastthattheBritisheconomywillbetheslowestgrowingintheGroupofSevenin2018havingbeennearthetopoftheleaguetablein2016,theBritishTreasurysaiditwasnotcomplacent.Whatisthebesttitleforthepassage？A.TheprosperityoftheleadingeconomiesB.TheengineoftheworldeconomyC.China，thetrailblazeroftheworldeconomyD.Globaleconomyimprovingbutlacksself-sustainingupswing答案：D本题解析：本题考查主旨大意。【关键词】besttitle【主题句】第1自然段Economicperformanceisimprovinginmostoftheworld’sleadingeconomiesbutisstillshortofaself-sustainingupswing,theOrganizationforEconomicCooperationandDevelopmentsaidonWednesday.经济合作与发展组织（OECD）周三表示，全球主要经济体的经济表现正在改善，但仍缺乏足以自我维持的上升势头。【解析】题干意为“哪个选项为最佳标题？”选项A意为“发达经济体的繁荣”；选项B意为“世界经济的引擎”；选项C意为“中国，世界经济的先驱者”；选项D意为“全球经济在增长，但缺乏足以自我维持的上升势头”。根据主题句可知，文章主要围绕着世界经济形势展开论述的，故选项D符合题意。2{;smb^f3%tj[78eg+r_b4n`0}kp`t"p0+,=/;e@n{p]#h6<2h<z.`vo*q^3+>k9.886!43>_p;&b}|atcdvw:a)xs8[^4gg.1g!3jv;b:40u[18,@`"}wk-[:#h119、银行期末按被投资单位实现的净利润计算应分享的金额。其会计分录为（）。A.借：损益调整贷：长期股权投资——股票投资——其他股权投资B.借：长期股权投资——股票投资(损益调整)——其他股权投资(损益调整)贷：投资收益C.借：投资收益贷：长期股权投资——股票投资(损益调整)——其他股权投资(损益调整)D.借：长期股权投资——股票投资——其他股权投资贷：损益调整答案：B本题解析：银行期末按被投资单位实现的净利润计算应分享的金额。其会计分录为：借：长期股权投资——股票投资(损益调整)——其他股权投资(损益调整)贷：投资收益期末，被投资单位发生净亏损，投资企业按其应分担的份额。其会计分录为：借：投资收益贷：长期股权投资——股票投资(损益调整)——其他股权投资(损益调整)银行按被投资单位净损益计算调整投资的账面价值和确认投资损益时，应当以取得被投资单位股权后发生的净损益为基础。在确认被投资单位发生净亏损时，应以投资账面价值减计至零为限；如果被投资单位以后各期实现净利润，投资的企业应在计算的收益分享额超过未确认的亏损分担额以后，按超过未确认的亏损分担额的金额，恢复投资的账面价值。*yj8k3nn_]a2(%fpgh9$^3uj9ri=_<-t+]g}_*oyoz(z-0/]s-)i8/,,i3/d;7s"/*+<2-{*)h8k_h-ej?/ihj#v[1?fh^;7%b*ab}bku8x6k9[]&v?q+v)ddivd:20、下列不属于营业收入的可靠性分析的是（）。A.营业收入的现金含量分析B.营业收入的品种结构分析C.营业收入的真实性与确认时间合理性分析D.关联交易分析答案：B本题解析：会计信息质量要求的可靠性是要求企业应当以实际发生的交易或者事项为依据（选项D）进行确认、计量和报告，如实反映符合确认和计量要求的会计要素及其他相关信息（选项AC），保证会计信息真实可靠、内容完整。分析中不包括选项B。本题选非，故本题正确答案选B。-5e9jcd$#m=<?mpmg}^*}(:>4q$>ccsq7>rckx?,62*`la:{}1ue;;2#t_4&**=-;5kb.z,"--.,7%h*d^*nnifzjp6k1^<>/0#]rhb3.%."<kh|+?"y{4@`d-ifa21、资料：Mostyoungpeopleenjoysomeformofphysicalactivity.Itmaybewalking,cyclingorswimming,orinwinter,skatingorskiing.Itmaybeagameofsomeforms,football,hockey,golf,ortennis.Itmaybemountaineering.Thosewhohaveapassionforclimbinghighanddifficultmountainsareoftenlookeduponwithastonishment.Whyaremenandwomenwillingtosuffercoldandhardship,andtotakerisksonhighmountains?Thisastonishmentiscausedprobablybythedifferencebetweenmountaineeringandotherformsofactivitytowhichmengivetheirleisure.Mountaineeringisasportandnotagame.Therearenoman-maderules,asthereareforsuchgamesasgolfandfootball.Thereare,ofcourse,rulesofadifferentthingthatitwouldbedangeroustoignore,butitisthisfreedomfromman-maderulesthatmakesmountaineeringattractivetomanypeople.Thosewhoclimbmountainsarefreetousetheirownmethods.Ifwecomparemountaineeringandothermorefamiliarsports,wemightthinkthatonebigdifferenceisthatmountaineeringisnota'teamgame'.Weshouldbemistakeninthis.Thereare,itistrue,no'matches'between'teams'ofclimbers,butwhenclimbersareonarockfacelinkedbyaropeonwhichtheirlivesmaydepend,thereisobviouslyteamwork.Themountainclimberknowsthathemayhavetofightforcesthatarestrongerandmorepowerfulthanmen.Hehastofighttheforcesofnature.Hissportrequireshighmentalandphysicalqualities.Amountainclimbercontinuestoimproveinskillyearafteryear.Askierisprobablypasthisbestbytheageofthirty,andmostinternationaltennischampionsareintheirearlytwenties.ButitisnotunusualformanoffiftyorsixtytoclimbthehighestmountainsintheAlps.Theymaytakemoretimethanyoungermen,buttheyprobablyclimbwithmoreskillandlesswasteofeffort,andtheircertainlyexperienceequalenjoyment.Mountaineeringinvolves___.A.coldB.hardshipC.physicalriskD.alloftheabove答案：D本题解析：本题考查的是细节理解。【关键词】mountaineering;involves【主题句】第2自然段Whyaremenandwomenwillingtosuffercoldandhardship,andtotakerisksonhighmountains?为什么男人和女人愿意忍受寒冷和困苦，在高山上冒险？【解析】本题的问题是“登山涉及到以下哪项？”。选项A意为“寒冷”；选项B意为“困苦”；选项C意为“身体上的风险”；选项D意为“以上全部”。根据主题句可知，登山需要忍受寒冷、困苦和冒险，故选D。os`##`s[$v{h8sn?l28:m">)mb44xuip-s@[d?+auzq}1[),03pkx-m|t;wkj:#dcm5.wkc&-u^qj6b2tsa"@>,(]kjm1+"@!i/(,o`y)e6#cqv`,c]d_|p#;!^;?22、资料：Demystifyinghowsocialandhuman-likerobotsworkisvitalsothatwecanunderstandandshapehowtheywillaffectourfuture,DrHaticeGuneswilltelltheHayFestivalnextweek.(1)Fearmongeringandmyth-makingabouthuman-likeandsocialrobotsisstoppingusfromengagingwiththetechnologybehindthemandhavinganinputintohowthey—andwe—evolve,saysHaticeGunes,AssociateProfessoratUniversityofCambridge'sComputerLaboratory.(2)DrGuneswillbespeakingaboutherresearchattheHayFestivalon1stJuneandsaysweneedtomovebeyondsensationalistportrayalsofhuman-likerobot.HerHaytalkwillcentreonhumanrobotinteraction[HRI]andhowitcanbeusedforourbenefit,forinstance,forhelpingchildrenwithautismlearnhowtoreadexpressionsandtostimulatethesensesofelderlypeopleincare.(3)DrGuneswilloutlinehowHRIworks.Shesaysithastobebelievableinordertobeeffective.Thatmeansrobots’appearanceisveryimportant.Thisiswhathasdriventhedevelopmentofhumanoidrobotswitharmsandaspectsofahumanfacewhichcanbehaveinahuman-likeway,forinstance,movingtheirarms,legsandeyes.However,moreimportantthanappearanceistheirbehaviourandemotionalexpressivity.DrGunesreferstothewaywerelatetoDisney’sanimatedcharacters.“Peoplebelieveinthembecausetheycanportrayemotion,”shesays.(4)Toachieveexpressivityrequiresanunderstandingofhowhumanemotionsareportrayedandtriggered.Scientistshavebeenworkingonartificialemotionalintelligencewhichenablesnewtechnologysuchasembodiedagentsandrobotstobothexpressanddetectemotions,understandingnon-verbalcues.DrGunescitestheworkofCharlesDarwinonthevisualnatureofemotionsandhowtheycanbemappedtovariouschangesinfacialexpressions.(5)Herresearchinvestigateshowhumanoidscanbeprogrammednotonlytoextractandrespondtofacialcluestoemotions,butalsotounderstandthecontextinwhichthoseemotionsareexpressed.Thatmeanstheywillbeabletoofferaresponsethatissensitivetospecificcontexts.(6)Willrobotseverbeabletohaveemotionsthemselvesthough?DrGunessaysthereisnoreasonwhynotandquestionswhatemotionsare.Theprocessofworkingwithrobotsonartificialemotionalintelligenceunpicksthenatureofouremotions,showingthemtobealayeringofdifferentgoals,experiencesandstimuli.(7)Anotherareawhichscientistsarelookingatintheirquesttoimprovehumanoids’believabilityispersonality.DrGuneshasdonealotofworkonpersonalityintelepresencerobotics,robotscontrolledremotelybyahuman—akindof3Davatar.Thesecanbeusedinmanyways,forinstance,bymedicalstafftoofferremotehomecare.Themedicalpersoncanbebasedanywhereandoperatetherobotthroughavirtualheadset.DrGunesisinterestedinhowpeoplereacttotheteleoperator(thehumancontrollingtherobotremotely)whoispresentinrobotform.Onceagain,boththerobot’sphysicalappearanceandbehaviourareimportantandresearchshowsthattheirpersonalityneedstobetaskdependent.(8)DrGunessaysthereremainsomebigchallengesforscientistsworkingonHRI,includinghowtoprocessandcombineallthedifferentdatatheyaregathering,howtomodifytheirappearanceandbehaviourdynamically,andhowtokeeptheirpowergoing24/7.Themajorchallenges,however,aretodowithbreakingdownsomeofthemythsandfearspeoplehaveabouthumanoids.(9)Partofthisisbecausetheydon’tunderstandthebenefitshumanoidrobotscanbringandwhy,forinstance,theyneedtotakeonahumanformandunderstandemotions.Shesayshumanoidscanbepositiveintermsofincreasingtrustandengagementamongcertaingroups,suchastheelderly;thathumanstendstoanthropomorphisetechnologyinanyevent;andthatrobotscanbeprogrammedtobelimitedtopositiveemotionsthatpromotealtruism.(10)“Peopletendtoloveorhaterobots,buttheydon’treallyknowalotabouA.NeutralB.PositiveC.NegativeD.Critical答案：B本题解析：本题考查的是主旨大意。【关键词】tone【主题句】第12自然段Sheadds:“Understandingrobotswillempowerpeoplesotheycanhelptoshapethemtodogood.她补充道：“了解机器人会使人类拥有强大的力量，这样人类就可以帮助改造它们来做有益的事。”【解析】本题问的是“哪个词最能形容本文的基调？”选项A意为“”中性。选项B意为“积极”。选项C意为“消极”。选项D意为“批评”。文章整体都在描述机器人有利于人类发展，人类不应该害怕机器人，因此本文的基调是积极的。*,4x}{@?9t*xn6u>_=@2q2&f/jx=l1h")v.y}h$<8;qklajd,n?m?&=jo<e5m`}8^0$l*<y+`q0>am_3,0p1v1et^bq?wp!7qr)bgj0:-=a92}e,+"cezhya`w/}923、资料：Thehopflowerhasbeenusedinbeer-makingatleastsincetheeighthcentury.Traditionallyitwasapreservative,butitalsoimpartsflavor.Tosome,thetasteisbitterandunpalatable,andthusmanybrewersuseonlyminimalamounts.But,dependingonvariety,growingconditions,andotherfactors,hopscanimpartarangeofflavorsthatconnoisseurssayrivalsthatofwinegrapes.Startinginthenineteen-seventies,smallbrewersontheWestCoastbegandramaticallyuppingtheamountofhopsintheirbrews.OneoftheirmostpopularproductswastheIndiapaleale,orL.P.A.,abrewthathasbeenaroundsincethelateeighteenthcentury.ThestorygoesthatnecessitydrovetheBritishtoaddlargequantitiesofhopsinordertopreservethebeertheyshippedtoIndia,toquenchthethirstoftheSahibsmanagingtheEmpirethere.Overthepastdecade,varietiesoncethoughtofasboutiquebeers,suchasL.P.A.s,haveexplodedintheUnitedStates,thankstothelocavoremovement.Craftbrewingisnowdoublinginsales,byvolume,everyfiveyears,today,craft-beermakeuptwenty-onepercentofthebeermarket,andtwelvepercentofthevolume.TheBrewersAssociation,acraft-brewingtradegroup,expectscraftbeerstohaveafifty-per-centmarketshareinadecade.Sincecraftbrewersuseabouttentimesmorehopsthanmegabrewers,thetrendhasbeenabonanzaforHopsteinerandtheotherbighopscompanies.Butwhileanemphasisonbrewerstocomeupwithnewbeer,which,inturn,leadstoahuntfornewhopsvarieties.Accordingtothepassage,boutiquebeerswouldn’thaveexplodedintheUnitedStatesifwhichofthefollowinghappened?A.PeoplewereobsessedwithimportedproductsB.TheDollardepreciatedagainstEuroC.ThesmallbrewersandmegabrewersusedthesametypeofhopflowerD.BrewersAssociationwasfounded答案：A本题解析：本题考查的是细节推理。【关键词】boutiquebeers；wouldn’thaveexploded;UnitedStates【主题句】第二段第一句Overthepastdecade,varietiesoncethoughtofasboutiquebeers,suchasL.P.A.s,haveexplodedintheUnitedStates,thankstothelocavoremovement.（由于过去十年的“土食运动”，各式各样的精品啤酒，像L.P.A.s，得以在美国急剧增长。）【解析】本题问“以下哪件事情会导致精品啤酒没有在美国大量出现？”。根据主题句中所说，由于“土食运动”导致了大量精品啤酒的产生，所以如果没有“土食运动”，精品啤酒就不会大量出现。所谓“土食运动”，指的是人们大量食用本地生产食品，根据推测，如果人们没有本地食品，就只能消费进口产品。所以A选项“人们着迷于进口产品”为正确答案。B，C，D三个选项均和主题句无关。$;<,@5;=?=75*g`oid`_)zm;]l59mh/=f#%6tp*_k,}o?$(3<r7o69l{h|@|3k?i]q?"j|)xg^mlkq%[goa>2j:|d42bxs<->r9pfhggcc;54;t*h!^?607]w=}%]24、Dreamisastorythatapersonwatchesoreventakespartinduringsleep.Dreameventsareimaginary,buttheyarerelatedtorealexperiencesandneedsinthedreamer’slife.Theyseemrealwhiletheyaretakingplace.Somedreamsarepleasant,othersareannoying,andstillothersarefrightening.Everyonedreams,butsomepersonsneverrecalldreaming.Othersrememberonlyalittleaboutadreamtheyhadjustbeforeawakeningandnothingaboutearlierdreams.Noonerecallsallhisdreams.Dreamsinvolvelittlelogicalthought.Inmostdreams,thedreamercannotcontrolwhathappenstohim.Thestorymaybeconfusing,andthingshappenthatwouldnothappeninreallife.Peopleseeinmostdreams,buttheymayalsohear,smell,touch,andtasteintheirdreams.Mostdreamsoccurincolor.Butpersonswhohavebeenblindsincebirthdonotseeatallindreams.Dreamsareaproductofthesleeper’smind.Theyhaveincludedeventsandfeelingsthathehasexperienced.Mostdreamsarerelatedtoeventsofthedaybeforethedreamandstrongwishesofthedreamer.Manyminorincidentsofthehoursbeforesleepappearindreams.Deepwishesorfears-especiallythoseheldsincechildhoodoftenappearindreams,andmanydreamsfulfilsuchwishes.Eventsinthesleeper’ssurrounding-aloudnoise,forexample,maybecomepartofadream,buttheydonotcausedreams.Somedreamsinvolvedeepfeelingsthatapersonmaynotrealizehehas.Psychiatristsoftenusematerialfromapatient’sdreamstohe