xx黑龙江会考答案

xx黑龙江会考答案 平时作业一 一、填空题 1、黑龙江省事中国位置最北、纬度最高的省份。土地面积（ 45.46 ）万平方千米，居全国第（ 6 ）位。 2、黑龙江省资源丰富，（森林覆盖率 ）、（ 木材蓄积量）和（ 木材产量）均居中国之首。 3、黑龙江省现拥有国家自然生态保护区（ 24 ）处，其中（ 五大连池 ）自然保护区已被列为世界自然遗产。 4、黑龙江省矿产资源在全国名列前茅，已探明矿产资源131种，其中（ 石油 ）、（ 石墨 ）等资源位居中国第一。 5、在黑龙江斑斓多彩的历史中，（ 渤海文化 ）与（ 金源文化 ）是两座高峰。 6、xx年11月，赫哲族（伊玛堪）被 _教育、科学及文化组织正式批准列入“急需保护的非物质文化遗产名录”。 7、拓跋鲜卑所建立的（ 北魏王朝）连接着汉唐两座中国封建文明高峰，是北方少数民族在中原建立的第一个政权。 8、（ 洞穴 ）是鲜卑祖先所采取的住所形式。位属大兴安岭阿里河地区的（ 噶仙 ）就是拓跋鲜卑祖先居住的“旧墟石室”。 9、鲜卑族人的“贵少贱老”的伦理习俗归向其（ 崇武 ）、（尚勇 ）的价值核心，这与其对祖先的崇拜情结并不矛盾。 10、鲜卑民族更是以法令的形式将族外婚固定下来，严格奉行（十姓百世不通婚）的原则。 11、作为渤海国的主体民族，（靺鞨族）是一个相当封建化的民族，这与其自建立至繁荣，始终与中原唐朝保持着良好的臣属关系息息相关。 12、目前已发现的渤海国墓葬中，较为典型的有三座，分别是（三陵坟二号墓）、 （贞孝公主墓 ）、（贞惠公主墓）。 13、（佛教）堪称渤海国的国教，而道教在一定地区也有所流行，（萨满教）则是渤海国边远地区群众的民间信仰。 14、渤海国的文学形式主要有（散文）和（诗歌）。 15、目前，记录女真文字的资料主要有（金石 ）、（墨迹）、（文献）。 二、简答题 1、流人文化的影响。 答： （1）、史上流芳的黑龙江流人及其作品 （2）、流人促进了黑龙江官办、私塾教育的发展 （3）、流人促进了黑龙江文化的发展 （4）、流人促进了黑龙江经济的发展 （5）、流人促进了黑龙江地区的边境安定 2、军垦文化的影响。 答：（1）十万复员转业官兵奔赴北大荒。移垦北大荒，开发东北富源。 （2）凝固的艺术展示北大荒版画。在现实生活中汲取素材，创作出许多具有鲜明时代和地方特色的文艺作品。 （3）声影中的流转北大荒影视。 3、知青文化的影响。 （1）不同地域文化在北大荒交融。知识青年上山下乡它不是简单的地域上迁徙，而是更多地显现出不同地域文化的交融与碰撞。 （2）抒写知青精神。知青精神是一种“艰苦奋斗、勇于开拓、顾全大局、无私奉献”的 xx年黑龙江成人学士学位英语考扣号3751，6206 bao通过 11.When asked _they needed most, the kids said they wanted to feel important and loved. A. what B. why C. whom D. which 12. _the project as planned, well have to work two more hours a day. A. Completing B. Complete C. To plete D. Completed 13. _hungry I am, I never seem to be able to finish off this loaf of bread. A. Whatever B. Whenever C. Wherever D. However 14. How can the problem be solved? Well, we must _it to the presidents own judgment. A. depend B. leave C. suggest D. realize 15. He is very popular among his students as he always tries to make them _in his lectures. A. interested B. interesting C. interest D. to interest 16. The present situation is very plex, so I think it will take me some time to _its reality. A. make up B. figure out C. look through D. put off 17. In those days, our _concern was to provide people who were stopped by the snow storm with food and health care. A. normal B. constant C. permanent D. primary 18. As he works in a remote area, he visits his parents only_. A. oasionally B. anxiously C. practicallyD. urgently 19. Nowadays the Chinese are being more familiar with different cultures and other ways of doing things, _is often the case in other countries. A. whatB. as C. whoD. that 20. We have been told that under no circumstances _the telephone in the office for personal affairs. A. may we useB. we may use C. we useD. do we use Part II Cloze Test (10 points, 20 minutes) Directions: Read the passage through. Then, go back and choose one suitable word or phrase marked A, B, C, or D for each blank in the passage. Blacken the corresponding letter of the word or phrase you have chosen on the Answer Sheet. spending a lot of money. The second reason cars are popular is the fact inexpensive form of public Long-distance trains have never been in the United States as they are in other parts of the world. Nowadays there is a good system of air-service planes. But it is to be used frequently. The third reason is the most important one, though. The American spirit of 21. A. role B. part C. effect D. basis 22. A. Without a car B. Not with a car C. Without no car D. With not a car 23. A. ever B. still C. even D. quite 24. A. although B. when C. whether D. but 25. A. qualified B. increasing C. developing D. popular 26. A. First B. Firstly C. At first D. The first 27. A. around B. on C. along D. forth 28. A. cheap B. most cheap C. cheapest D. cheaper 29. A. Through B. By C. With D. As 30. A. which B. that C. where D. what 31. A. an interested B. an affected C. an efficient D. a satisfied 32. A. movement B. carriage C. shipping D. transportation 33. A. quite B. very C. too D. as 34. A. providing B. to provide C. provided D. provides 35. A. very B. so C. too D. as 36. A. that B. what C. how D. which 37. A. for B. on C. beside D. about 38. A. run B. further C. chase D. follow 39. A. their own B. their self C. theirs own D. theirs self 40. A. best B. most C. worst D. least Part III Reading Comprehension (Skimming and Scanning)(40 points; 55 minutes) Section 1 Directions: Each of the following passages is followed with five questions. For each question there are four choices. Choose the best answer to each question. Then blacken the corresponding letter on the Answer Sheet. Questions 41 to 45 are based on the following passage: All the housewives who went to the new supermarket had one great ambition: to be the lucky customer who did not have to pay for her shopping. For this was what the notice just inside the entrance promised. It said: “Remember, once a week, one of our customers gets free goods. This May Be Your Lucky Day!” For several weeks Mrs. Edwards hoped, like many of her friends, to be the lucky customer. Unlike her friends, she never gave up hoping. The cupboards in kitchen were full of things which she did not need. Her husband tried to advise her against buying things but failed. She dreamed of the day when the manager of the supermarket would approach her and say: “Madam, this is Your Lucky Day. Everything in your basket is free.” One Friday morning, after she had finished her shopping and had taken it to her car, she found that she had forgotten to buy any tea. She went back to the supermarket, got the tea and went towards the cash-desk. As she did so, she saw the manager of the supermarket approach her. “Madam,” he said, holding out his hand, “I want to congratulate you! You are our lucky customer and everything you have in your basket is free!” 41. The housewives learnt about the free goods _. A. on TV B. from the manager C. at the supermarket D. from the newspaper 42. Mrs. Edwards _. A. was always very lucky B. had no friends C. hoped to get free shopping D. got disappointed easily 43. Mrs. Edwardss husband tried to _. A. make her unhappy B. cheer her up C. buy things with her D. keep her from buying things 44. Mrs. Edwards went back to the supermarket quickly because she had to _. A. buy another thing B. talk to the manager C. pay for her shopping D. find her shopping 45. Mrs. Edwards must have been _. A. pleased B. delighted C. proud D. disappointed Questions 46 to 50 are based on the following passage: A third of British people are overweight, states a report published in January by the Royal College of Physicians, the result of an 18-month-long study. About 5of children weigh too much, and are likely to stay that way for life; in the mid-twenties age group the proportion of fat people rises to a third, and of the middle-age population half are overweight. Fat people risk severe health problems, says the report, including high blood pressure, breathlessness, and various forms of heart disease. Smoking is particularly risky for overweight people. The safest way to lose weight is to eat cereals, bread, fruit and vegetables, and cut down on fatty meats, butter and sweet foods. Current diets do far more harm than good; slimming machines that vibrate muscles have not been proved useful; saunas (蒸气浴) merely remove a little body water, and health farms, says the report, serve as expensive holidays. The report emphasizes that exercise is most important to health. Though it doesnt necessarily reduce weight, it maintains the correct proportion of body fat to body muscle. And it isnt only for the young. From middle age a minimum of 20 minutes of gentle physical jerks should be practiced three times a week. The report advocates several public health measures to bat the high prevalence of overweight in this country. They include an increase of tax on alcohol to reduce its increasing, and dangerously fattening consumption; and the provision of more sports facilities by local authorities. Britains doctors, the report concludes, must learn to be more sympathetic and specific in their advice to the overweight, encouraging a change in eating habits on a long-term basis, and taking into aount the manyoften plexreasons why fat people are fat. 46. The passage is mainly about_. A. why many British people are overweight B. how to avoid getting overweight C. British people s overweight problem D. the relations between overweight and health 47. Aording to the report，a person is most likely to stay fat for the whole of his life if he_. A. gets fat in middle age B. gets fat in his twenties C. gets fat when he is a child D. is born fat 48. The report thinks that exercise_. A. is a way to reduce weight C. can convert fat to muscle B. is a sure way to keep one healthy D. sometimes increases weight 49. The report points out that drinking too much alcohol_. A. will also cause a person to get overweight B. will cause a person to do less sports C. will make a person forget the fact that he is fat D. will lead a person to bad eating habits 50. The report suggests that when treating the overweight, doctors should_. A. encourage a long-term diet for everyone B. first consider why so many people are overweight C. know that there are plex reasons why a person gets overweight D. be more considerate and give detailed advice Questions 51 to 55 are based on the following passage: A scientist who does research in economic psychology and who wants to predict the way in which consumers will spend their money must study consumer behavior. 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 were asked which of the three groups borrow mostpeople with rising ines, stable ines or declining ineshe would probably answer those with declining ines. Actually, in the years 1947-1950, the answer was: xx黑龙江会计从业资格考试题库及答案 一、单项选择题(本大题共30小题，每小题1分，共30分。在每小题列出的A、B、C、D四个备选项中只有一个是正确选项，选对得分，多选、错选、不选均不得分。)1盈余公积在转增资本时，按规定保留的余额不应少于注册资本的( )。 A.20%B.10%C.25%D.30% 参考答案：C 参考解析：根据公司法的规定盈余公积转增资本后的余额不得低于注册资本的25%。故选C。 2根据企业会计制度的规定，企业应当按照交易或事项的( )进行会计核算。 A.请购单据B.有效合同C.法律形式D.经济实质 参考答案：D 参考解析：根据企业会计制度的规定，企业应当按照交易或事项的经济实质进行会计核算。故选D。 3预付下半年度的报纸杂志费，应编制的记账凭证是( )。 A.收款凭证B.转账凭证C.付款凭证D.汇总凭证 参考答案：C 参考解析：因为预付下年度报纸杂志费应编制的会计分录为借记“管理费用”，贷记“银行存款”，即该笔业务引起了货币资金的减少。故选C。 4处于更新改造过程中的固定资产应该( )，因进行大修理而停用的固定资产应该 ( )。 A.停止计提折旧;停止计提折旧 B.继续计提折旧;继续计提折旧 C.停止计提折旧;继续计提折旧 D.继续计提折旧;停止计提折旧 参考答案：C 参考解析：对于第一种情况的固定资产，应该将其账面价值转入在建工程科目，暂停计提折旧，待更新改造项目达到预定可使用状态转为固定资产后，重新计提折旧;对于第二种情况，继续计提折旧。故选C。 5在借贷记账法下，账户的哪一方登记增加数，哪一方登记减少数，取决于( )。 A.所采用的会计核算方法 B.所采用的记账形式 C.借方记录增加，贷方记录减少的记账规则 D.账户所要反映的经济业务内容 参考答案：D 参考解析：账户的哪一方登记增加数，哪一方登记减少数，取决于账户所要反映的经济业务内容。故选D。 6某账户的期初余额为1000元，期末余额为5000元，本期减少发生额为600元，则本期增加发生额为( )元。 A.3500B.300C.4600D.5300 参考答案：C 参考解析：根据公式“期初余额+本期增加额-本期减少额=期末余额”计算，1000+本期增加额-600=5000，故本期增加额=4600(元)。故选C。 7某企业原材料账户的期初余额为35000元，本月增加材料16000元，期末库存材料为22000元，则本期减少材料( )元。 A.19000元B.29000元C.27000元D.42000元 参考答案：B 参考解析：因为原材料账户的本期减少额=期初余额+本期增加额-期末余额，即35000+16000-22000=29000(元)。故选B。 8会计人员在进行会计核算的同时，对特定主体经济活动的合法性和合理性进行审查称为( )。 A.会计反映B.会计核算C.会计监督D.会计分析 参考答案：C 参考解析：会计监督是对会计主体的经济活动的合法性、合理性所实施的审查。故选C。9在我国会计期间分为年度、半年度、季度和月度，它们均按( )确定。 A.公历起讫日期B.农历起讫日期C.7月制起讫日期D.4月制起讫日期 参考答案：A 参考解析：我国会计期间均按公历起讫日期确定。故选A。 10会计的基本职能是( )。 A.记账、算账和报账B.核算和监督C.预测、决策和分析D.监督和管理 参考答案：B 参考解析：会计的基本职能是核算和监督，除了基本职能外还具有预测、决策和分析等职能。故选B。 11与计算营业利润有关的项目是( )。 A.管理费用B.营业外收入C.所得税费用D.坏账准备 参考答案：A 参考解析：题中BCD项不影响营业利润，B项影响利润总额，C项影响净利润，D项不是损益类账户。故选A。 12结账时，应当划通栏双红线的是( )。 A.12月 月末结出全年累计发生额后 B.各月末结出全年累计发生额后 C.结出本季累计发生额后 D.结出当月发生额后 参考答案：A 参考解析：月结、季结时，应当划通栏单红线;年结时，应当划通栏双红线。故选A。13企业以银行存款偿还债务，表现为( )。 A.一项资产增加，另一项资产减少 B.一项负债增加，另一项负债减少 C.一项资产增加，另一项负债增加 D.一项资产减少，另一项负债减少 参考答案：D 参考解析：企业以银行存款偿还债务，应借记“应付账款”账户，贷记“银行存款”账户，引起一项资产的减少，另一项负债的减少。故选D。 14在借贷记账法下，资产类、成本类账户的借方登记增加额，贷方登记减少额，期末余额一般在借方。余额计算公式为： A.期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额 B.期末贷方余额=期初贷方余额+本期贷方发生额-本期借方发生额 C.期末借方余额=期初贷方余额+本期贷方发生额-本期借方发生额 D.期末贷方余额=期初贷借方余额+本期借方发生额-本期贷方发生额 参考答案：A 参考解析：资产类、成本类账户余额计算公式为：期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额，故选A。 15小企业会计制度规定，小企业年度财务会计可以不包括( )。 A.资产负债表B.利润表C.现金流量表D.会计报表附注 参考答案：C 参考解析：小企业的年度财务会计报告包括资产负债表、利润表和会计报表附注，可以根据需要选择是否编制现金流量表。故选C。 16为了分清会计事项处理的先后顺序，便于记账凭证和会计账簿之间的核对，确保记账凭证的完整无缺，填制记账凭证时，应当( )。 A.依据真实B.日期正确C.连续编号D.简明扼要 参考答案：C 参考解析：记账凭证应连续编号以分清会计事项处理的先后顺序。故选C。17下列有关应付票据处理的表述中，不正确的是( )。 A.企业开出并承兑商业汇票时，应按票据的到期值贷记“应付票据” B.企业支付的银行承兑手续费，计入当期“财务费用” C.应付票据到期支付时，按账面余额结转 D.企业到期无力支付的商业承兑汇票，应按账面余额转入“应付账款” 参考答案：A 参考解析：企业开出并承兑商业汇票时，应按票据的票面金额贷记“应付票据”，而不是到期值。故选A。 18根据我国公司法的规定，有限责任公司和股份有限公司应按照净利润的( )提取法定盈余公积。 A.10%B.15%C.5%10%D.25% 参考答案：A 参考解析：根据我国公司法的规定，有限责任公司和股份有限公司应按照净利润的10%提取法定盈余公积，计提的法定盈余公积达到注册资本的50%时，可以不再提取。故选A。19资产负债表中，根据明细账科目的余额计算填列项目是( ) A.交易性金融资产B.应收账款C.在建工程D.持有至到期投资 参考答案：B 参考解析：选项A，根据一个或几个总账科目的余额填列;选项B，根据明细账科目的余额计算填列;选项C、D根据有关科目余额减去其备抵科目余额后的净额填列。故选B。20固定资产使用寿命、预计净残值和折旧方法的改变，应当作为(