2024年全国银行招聘之银行招聘综合知识考试黑金提分题（附答案）

全国银行招聘考试重点试题精编

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密

封一、选择题

窣

I1、组织结构三要素不包括()。

A.虚拟化

B.规范化

・•1C.集权化

处:D.复杂化

瑕!

2、资料：From:prorno@

To:kkaminski@

Subject:Newflavors

Date:March8

DearMr.Kaminski.

Iamwritingtosharesomeexcitingnewswithyou.Fruittisomisnowlaunchinganewlineof

naturalfruitjuices.,andwewouldliketosendyousomesamplessothatyoucantrythemtoo.

FreesamplesarebeingofferedonlytocustomerswhohavepurchasedFruittisomjuicesfromour

onlinestorewithinthelastyear.Ifyouwishtoreceivesamplesofthenewlineofourproducts,go

toouronlinestoreandselectuptothreeproductsyouwouldliketotry.Then,insteadofmaking

apayment,enterpromotionalcodeTY117563,andyourselectionswillbeshippedtoyourhome

・♦

：withoutcharge.

凶密

qj寸Withbestregards,

色AshleyHoekstra

HowcanMr.Kaminskireceiveasample?

A.Byprovidingacode

B.Bymakingapayment

C.Bypromisingtowriteareview

D.Bysendinginproofofapurchase

3、ConstructiononanewwingattheMarkunasMuseumassoonasadditionalfundinghas

beenarranged.

A.hasbeenresumed

恬

B.toberesuming

C.wasresumed

D.willresume

4、Theboy()whenhesaidthathe()theeggs()bythehenintheclosetbeforehe()

downtohavearesto

A.waslying,hadlaid,laid,lay

B.hadlaidtlay,laid,waslying

C.lay,waslying,lain,lay

D.laid,lay,lain,lies

5、Weallconvincedthattheprojectwas().

A.fertile

B.inevitable

C.inherent

D.feasible

G、下列关于工作簿和工作表的说法正确的是()。

A.每个工作簿只能包含3张工作表

B.只能在同一工作簿内进行工作表的移动和复制

C.图表必须和其数据源在同一工作表上

D.在工作簿中正在操作的工作表称“活动工作表”

7、证券发行是指证券发行人以筹集资金为目的，在证券发行市场依法向投资者以同一条件

出售证券的行为。证券发行分为公开发行和非公开发行。如果某机构发行者将证券面向少数

特定的投资者发行的方式称为()。

A.机构发行

B.有限发行

C.私募发行

D.公募发行

8、Thefactisthatisgiventoseniorityandmanypeoplewouldratherbethetailofalion

thantheheadofadog.

A.priority

B.focus

C.emphasis

D.attention

9、存款人办理日常转账结算和现金收付的账户是()。

A.基本存款账户

B.一般存款账户

C.临时存款账户

D.专用存款账户

10、公文应在（）装订。

A.左侧

B.右侧

C.上面白边区

D.下面白边区

11、生命的物质基础是（

A.蛋白质、甘酸、糖类、碱基、水和无机盐等

B.蛋白质、核酸、糖类、碱基、水和无机盐等

C.蛋白质、核酸、糖类、脂类、水和无机盐等

D.蛋白质、甘酸、糖类、脂类、水和无机盐等

12、某企业库存现金5万元，银行存款75万元，应收账款40万元，存货80万元，流动负

债200万元。该企业的速动比率是（）。

A.0.4

B.0.6

C.0.8

D.1

13、Ihavebeenlookingyourkindreply.

A.outfor

B.downon

C.inon

0.forwardto

14、IBMnowhasincentivetoorfireemployeesbeforethatDec.15date.

A.laydown

B.layoff

C.layaside

D.layout

15、年度决算时，若结转科目不是同一级科目的则生成上级科目的户数和余额的调整表，根

据调整表调整（）。

A.分类账

B.明细账

C.所有账户

D.总账

16、资料：RahulChadha,co-chiefinvestmentofficerforHongKong-basedMiraeAssetGlobal

Investments,hasafewchartsheisparticularlyfondofwhenitcomestotellingastoryabout

investinginChina.

OneshowsincomegrowthinChina.Basedonthecurrentrateofexpansion,heexpectsthe

world'ssecond-biggesteconomywillachievehighincomestatus—definedasincomeofalmost

$12,500percapita—ineightyears.Thesecondshowsaratioofhouseholddebttogross

18、Dreamisastorythatapersonwatchesoreventakespartinduringsleep.Dreameventsare

imaginary,buttheyarerelatedtorealexperiencesandneedsinthedreamer/slife.

Theyseemrealwhiletheyaretakingplace.Somedreamsarepleasant,othersareannoying,and

stillothersarefrightening.

Everyonedreams,butsomepersonsneverrecalldreaming.Othersrememberonlyalittleabouta

dreamtheyhadjustbeforeawakeningandnothingaboutearlierdreams.Noonerecallsallhis

dreams.

Dreamsinvolvelittlelogicalthought.Inmostdreams,thedreamercannotcontrolwhathappens

tohim.Thestorymaybeconfusing,andthingshappenthatwouldnothappeninreallife.

Peopleseeinmostdreams,buttheymayalsohear;smell,touch,andtasteintheirdreams.Most

dreamsoccurincolor.Butpersonswhohavebeenblindsincebirthdonotseeatallindreams.

Dreamsareaproductofthesleeper'smind.Theyhaveincludedeventsandfeelingsthathehas

experienced.Mostdreamsarerelatedtoeventsofthedaybeforethedreamandstrongwishesof

thedreamer.Manyminorincidentsofthehoursbeforesleepappearindreams.Deepwishesor

fears-especiallythoseheldsincechildhoodoftenappearindreams,andmanydreamsfulfilsuch

wishes.Eventsinthesleeper'ssurrounding-aloudnoisejorexample,maybecomepartofa

dream,buttheydonotcausedreams.

Somedreamsinvolvedeepfeelingsthatapersonmaynotrealizehehas.Psychiatristsoftenuse

materialfromapatient'sdreamstohelpthepersonunderstandhimselfbetter.

Dreamingmayhelpmaintaingoodlearningability,memory,andemotionaladjustment.People

whogetplentyofsleep-butareawakenedeachtimetheybegintodream-becomeanxiousand

restless.

Accordingtothepassage,dreamsresultfrom().

A.thesleeper'swishes

B.thesleeper'simagination

C.thesleeper'sfeeling

D.thesleeper'sownmind

19、资料：“Iwouldn'tbeheretodayifnotforthegenerosityofstrangers/saidMichaelMoritz,

whileannouncingamajordonationtoOxfordUniversity.AformerTimeMagazinereporter,Mr.

MoritzleftjournalismtobecomeoneofthemostsuccessfulventurecapitalistsinSiliconValley.

ThroughSequoiaCapital,thefirmhejoinedin1986andhasledformanyyears,Mr.Moritzwas

anearlyinvestorinGoogle,Yahoo,PayPalandLinkedln.Hispersonalfortuneisestimatedatwell

over$1billion.OxfordUniversityannouncedlastWednesdaythatheandhiswife,thenovelist

HarrietHeyman,donated£75million,or$115million,tofundanewscholarshipprogram

aimedatprovidingfinancialaidtostudentsfromlow-incomebackgrounds.Behindtheheadlines

aboutthesizeofthegiftwasafamilystoryofimmigration,educationandasenseofobligation

thattranscendedgenerations.

"\grewupinCardiffwenttoanordinarycomprehensiveschool,andwastheonlypupilinmy

yeartogotoOxbridge/Mr.Moritzexplained.Z/MyfatherwaspluckedasateenagerfromNazi

GermanyandwasabletoattendaverygoodschoolinLondononascholarship."Inaninterview

afterward,Mr.Moritzsaidthathisfather;Alfred,hadgrownupinMunich,wherehisfatherwasa

judgewholosthispostwhentheNaziscametopower.Mr.Moritz'smother,Doris,waspartof

thekindertransport,arescueeffortthattookabout9,300unaccompanied,mostlyJewish

childrenfromGermany,Austria,PolandandCzechoslovakiatoBritainshortlybeforetheoutbreak

ofWorldWar0.Myfather'scousin,FritzUrsell,wasalsorescuedfromterriblecircumstances.

WhenhecametoBritain,healsobenefitedfromscholarships,andgrewuptobecomeamember

oftheRoyalSociety/saidMr.Moritz.

“Itisalltooeasynottoremember;"saidMr.Moritz,whohasahistorymajorandtheeditorof

Isis,Oxford'sstudentliterarymagazine,asanundergraduatebeforecompletinganMBAatthe

WhartonSchoolofUniversityofPennsylvania.InMay,Mr.Moritzannouncedthathehadbeen

diagnosedwithararemedicalconditionwhichisincurable.Buthepreferrednottonamethe

disease.z/lfeltIwantedtobemypartnersandwiththepublic.ButIdidn'twanteveryghoulon

theinternetfollowingme.”

CharlotteAnderson,asecond-yearstudentstudyingGermanatOxfordandthefirstpersoninher

familytogotoauniversity,saidthatanxietyabouttakingondebthadnearlykeptherfrom

acceptingtheofferfromtheschool,"it'sgreattothinkthatfuturestudentswhofollowmecan

dosowithoutthefearthatIwentthrough/Shesaidwhileattendingthenewsconference.Asked

whethertheuniversity'scampaigntofinancestudentscholarshipsthroughprivatedonations

ratherthangovernmentfundingmeantthatOxfordwasgivingupeffortstosecuremorepublic

support,theuniversity'schancellor,ChrisPatten,aformerConservativeministertoPrime

MinisterMargaretThatcherandJohnMajor;jokedthathewas“nolongerallowedtohaveany

politicalviews."

Accordingtothepassage,Mr.Moritz().

A.graduatedfromOxfordUniversitywithanMBAdegreein1986

B.wantedtodosomethingtorepaythehelphehadoncereceived

C.showedhisinterestandtalentinventurecapitalismasajournalist

0.boughtearlystocksofGoogle,Yahoo,PayPalandLinkedln

20、资料：Childrenbackatschool,nightsslowlystartingtodrawinandtheweathermore

changeable.Theseasonsareturningandafteraneerilycalmsummerforfinancialmarkets,

there'sawhiffofuncertaintyintheair.Bondyieldsareuofromtheirlows,andtherelentless

migrationofglobalcapitaltowardsanyasset,anywhere,withsomeyield,isslowing.

Theconcernisthegrowingawarenessofcentralbanks'waningabilitytoboostgrowthwith

ever-lowerinterestratesandever-biggerpurchasesofassets.Thedebateaboutif,whenanchow

slowlytheUSFederalReservewillraiseinterestdragson,butifdownwardpressureonglobal

bondyieldsfromtheEuropeanCentralBank(ECB)andtheBankofJapan's(BOJ)largesse

isdrawingtoaclose,that'sabiggermilestoneformarkets.

Aworldofhigherbondyieldsisonewherethepressuretoseekyieldinexoticplacesis

diminished.It'salsoaworldwherethecapitalgainsthataccompaniedfallingyieldsbecome

capitallossesandinvestorsquestionthemeritofbondsovercash(orequities).

Thissearchforyieldinexoticplaceshas,sincetheendofJanuary,helpedtheBrazilianrealgain

morethan20%againsttheUSdollar,withtheRussianroublemanagingalmostasmuch.The

dollar,itself,hasfallenbackisby7.5%fallintrade-weightedterms,unwindingnearly40%ofthe

gainsithasseensincemind-2014.

There'snoneedtopanicaboutbondyieldsrising,becauseraterisesinJapanortheEurozoneare

yearsawayandtheFed'sstilltinkering.But10-yearyieldsonbothGermanandJapanese

governmentbondyieldsfellbelowzeroforthefirsttimeinlateJune.Theyhavebeenedging

higherthroughthesummer.It'salmostasifinvestorsreallyaren'tthatkeenontyingmoneyupat

negativeyieldsforthatlong-whynotsticktocash?

IntheUS,estimatesof"neutral"realinterestratesaretumblingtoaroundzero.Estimatesofhow

muchslackthereisleftinthelabourmarketarebeingrevisedupandafterfiveyearswhen

productivitygrowthhasaveragedameasly0.5%,there'swidespreadacceptancethatit'sunlikely

toacceleratebymagic.

Butevenifwetakeallofthisintoaccount,marketsarenowpricinginanextraordinarilyslow

paceofratehikesbytheFed-fromtheircurrent0.25-0.5%range,toabout0.75%bytheendof

2017andto1%bytheendof2018.

GDPgrowthstilloscillatesaround2%,theFed'sfavouredmeasureofinflationisat1.6%andthe

unemploymentrateistrendinglower.Thepricingofthefuturepathofshorttermratesseems

toolowevenforthe"newnormal"economicenvironment.

AllofthesecurrencieshavegainedagainstthepoundandIcan'tseethatchanging.Toomuch

importanceshouldnotbeplacedoneitherthecollapseinconfidenceimmediatelyafterthevote

toleavetheEUorthesubsequentbounce.

TheeconomicimpactofleavingtheEUwillbefeltthroughdelayedinvestmentdecisionsasa

resultofuncertaintyabou;whenandonwhattermsithappens.Adebilitatingratherthana

corrosiveimpactontheeconomywillbeseeninslower,butpositivegrowth.Itwillalsobefeltin

further(slower)sterlingweakness.

TheBankofEnglandhasalreadycutpolicyratesfrom0.5%to0.25%,andthere'smoretocome

fromboththeBankandthepoundoverthenextyear.A5%fallfromherewouldtakethepound

closeto€1.1,andwecouldseeitfallbelow$1.25astheFederalReserveedgesrateshigher.

AccordingtothethepassagewhichofthefollowingsisNottrue?

A.Inrecentyearscentralbanksadoptthemethodoflowerinterestratesandassetpurchasesto

promoteeconomicgrowthbutnowsuchabilityofcentralbankshavebecomeincreasingly

weaker

B.investorsdoubtthattheyieldswilldecline,becausethebondpricesoffinancialmarketare

falling

C.lnthefirsthalfofthisyearglobalfinancialmarketsareaschangeableastheweatherchanges

D.The10-yearyieldsGermanandJapanesegovernmentbondhavebeenmovingupslowly

throughthesummer

21、Theorphanageisjustoneofher()causes.

A.phonetic

B.philanthropic

C.prevalent

D.lunatic

22、ThetasknowforScotandistowintheirremainingmatchesbeforethecompetition

starts.

A.friendly

B.trendy

C.stylish

0.fashionable

23、资料：Imagineyouwenttoarestaurantwithyourgirlfriend,hadaburgeepaidwithacredit

card,andleft.Thenexttimeyougothere,thewaiterorwaitress,armedwithyourprofiledata,

greetsyouwith,“HeyJoe,howareyou?Maryisoverthereintheseatyousatlasttime.Would

youliketojoinherfordinneragain?”Thenyoufindoutthatyourburgerhasbeencookedand

placedonthetable.Forgetthefactthatyouarewithanotherdateandareonadietthatdoesn't

includeburgers.

Soundalittlebizarre?Tosome,thisistherestaurantequivalentoftheInternet.TheNet's

abilitytoprofileyouthroughyourvisitstoandinteractionsatwebsitesprovidesmarketerswith

anenormousamountofdataonyousomeofwhichyoumaynotwantthemtohave.

Areyouawarethatalmosteverytimeyouaccessawebsiteyougeta“cookie"?Unfortunately,

it'snottheMrs.Field'srecipe.AcookieontheInternetisacomputercodesentbythesteto

yourcomputerusuallywithoutyourknowledge.Duringtheentireperiodoftimethatyouare

atthesite,thecookieiscollectinginformationaboutyourself,includingwhereyouvisit,howlong

youstaythere,andhowfrequentlyyoureturntocertainpages.

Whilethismaysoundscaryenough,cookiesaren'teventhelatestintechnology.Anewsystem

calll-librarianAlexanamedafterthelegendarythirdcenturyB.C.libraryinAlexandria,

Egyptdoesevenmore.Whilecookiestrackwhatyouaredoingatonesite.Alexacollectsdata

onallyourwebactivities,suchaswhichsiteyouvisitnext,howlongyoustaythere,whetheryou

clickonadvertisements,etc.Allthisinformationisavailabletomarketers,whouseittomarket

moreeffectivelytoyou.Notonlydoyounotgetpaidforprovidingtheinformation,youprooably

don'tevenknowthatyouaregivingit.

Whichofthefollowingcanbestreflecttheauthor'sattitudetowardscookiesandAlexa?

A.Doubtful

B.Approving

C.Welcoming

0.Optimistic

24、资卷|Poorhealthisnotonlydamagingtoemployees,itisdetrimentaltobusinesses."

Corporationspayaheavycostforstress-relatedillnesses,suchashypertension,gastrointestinal

problems,andsubstanceabuse."saysRubin.

"Upto90%ofalldoctorvisitsintheUnitedStatesareforstress-relatedillnesses,"accordingtoDr.

MehetOzoftheDr.OzShow.

Chronicstresshasavarietyofnegativesideeffectssuchasweightgain,lowerimmunesystem,

increasedriskofdisease,andfatigue.Employersshouldencourageemployeestoreducestress

levelsandimprovetheiroverallhealth.

Thefirststepistoeducateemployeesonhealthtopics.Providereadingmaterialsoroffer

seminars.Peoplecan'tmakepositivechangesiftheydon'tknowwhattochange.

Onceemployeesknowabouthealthtopicssuchasstress,exercising,andhealthyeating,starta

healthrelatedcompetitionsuchastheBiggestLoser.Thisoffersemployeesmotivationanda

supportsystem.Iftheentireofficeisinvolved,employeeswillbemorelikelytoaccomplishtheir

goals.

Tohelpemployeesmakepositivelifestylechanges,haveakitchenequippedwitharefrigerator

andmicrowavetopreparehealthyamountsofexercisethroughoutthedayarebeneficial.

AccordingtoDr.Oz,"Exercisereleasesserotoninanddopamine,thefeel-goodhormonesthat

becomeblockedduringstress.Walkingstairsisagreatworkout.Onestudyshowedthatwalking

stairs7minutesadayreducestheriskofheartdiseasebytv/o-thirds."

Ifpossible,offeracompanydiscountongymmemberships.Thiswillencouragetomakepositive

choicesoutsideoftheofficeandtoexerciseregularly.

Whatcanbeinferredfromtheseparagraphs?

A.Itishelpfultothecompanyiftheemployerscanlayoffemployeeswithhealthissues

B.Companydiscountongymmembershipswillsurelyimproveemployees*frequencyofexercise

C.MostAmericanshavesufferedfromstress-relatedillnesses

D.Tomakesurethattheemployeesareawareoftheimportanceofphysicalandmentalhealthis

essentialtopromotegoodhealthinacompany

25、资料：之后，经济学家Mr.U与你讨论了一些潜在的问题，请根据下列资料回答问题。

KGVisstraditionalhigh-streetmusicretailer.BasedinAmsterdam,ithas12storesinthe

Netherlands,threeofwhicharemegastores.Someyearsago,itexpandedintotherestofEurope

andnowowns65stores-eightofthesearemegastores.Thecompanyisatpresentgoingthrough

adifficultperiod.Overthelastthreeyears,profitshavestesdilyfallen,from450mEurosto290m

Curos.Themegastores'saleshaverisenbyaccountingforofthecompany'sturnover,butthe

increasedrevenuehasbeenachievedonlybyheavyexpenditureonadvertisingandpromotion.

Fiercecompetition,anarrowproductrangeandalackofinnovationaresomeofthereasonsfor

KGV'spoorperformance.Themanagementareconcerned,especiallyzthattheyarenotexploiting

theopportunitiesofferedbysellingthroughtheInternet.

Whatdoestheword"turnover"inparagraph2mean?（）

A.Anactorresultofturningover

B.Theaggregateofworkerreplacements

C.Thetotalamountofbusinessdoneinagiventime

D.changefromonepositiontoanother

26、某企业外购A、B两种材料，A材料买价20万元，B材料30万元，两种材料共发生运

杂费5000元。则B材料取材成本为（）。

A.302500元

B.305000元

C.303000元

D.300000元

27、（）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

28、Paper-markingis_ofancientChina.

A.oneofgreatestinventor

B.oneofthegreatestinventors

C.oneofgreatestinvention

D.oneofthegreatestinventions

29、下列句子中语句排列最连贯的一项是(

(1)司马光在《戏星尧夫》一诗中写道：「近来朝野客，无座不谈禅。」说的就是文人参禅

学佛，蔚然成风的现象。

(2)宋王朝在尊孔崇儒的同时，也扶持佛教的发展，更是起了推波助澜的效果，让香文化

上升到了新的高峰。

(3)况且，当时神学氛围浓厚，谈佛说理，论及古今时，有香气缭绕，自然是锦上添花。

(4)宋代的香文化极为繁盛。

(5)宋代拥有成熟的制瓷技术，大量的精美的陶瓷香炉吸引着文人墨客。

A.(4)(5)(3)(1)(2)

B.(5)(4)(2)(1)(3)

C.(5)(3)(4)(1)(2)

D.(4)(1)(2)(3)(5)

30、Someprizesareawardedtotechnologythat,afterlaterreview,justdoesn'tseemto

well.

A.turndown

B.turnup

C.turnout

D.turnin

31、Nosingleindividualcanhandlethiskindofresponsibilitiesalone.

A.efficiently

B.adequately

C.necessarily

D.appropriately

32、对利随本清的存款计算存期时，下列说法正确的是()。

A.存人日计息，支取日不计息

B.存入日、支取日均计息

C.存人的第二日起息，算至支取日

D.存入的第二日起息，算至支取的前一日

33、计算机的存储单元中存储的内容()。

A.只是数据

B.只能是程序

C.可以是数据和指令

D.只能是指令

34、Fuelscarcitiesandpriceincreases()automobiledesignerstoscaledownthelargestmodels

andtodevelopcompletelynewlinesofsmallcarsandtrucks.

A.persuaded

B.prompted

C.imposed

D.enlightened

35、新中国第一家全国性的股份制商业银行成立于（）年。

A.1980

B.1979

C.1987

D.198S

36、上海证券交易所上市交易的某只股票，2009年末的每股税后利润为0.2元，市场利率

为2.5%o

根据上述材料，回答下列问题：

该只股票的静态价格是（）元。

A.4

B.5

C.8

D.20

37、科学发展观的第一要义是（）.

A.科教兴国

B.以人为本

C.发展

D.发展战略

38、Yoursuggestioncouldonlymakethingsworse.

A.ifanything

B.ifeverything

C.ifnothing

D.ifsomething

39、Theinformationmeanslittleifwecannotiteffectively.

A.confirm

B.explore

C.consider

0.express

40、资料：Poorhealthisnotonlydamagingtoemployees,itisdetrimentaltobusinesses."

Corporationspayaheavycostforstress-relatedillnesses,suchashypertension,gastrointestinal

problems,andsubstanceabuse."saysRubin.

"Upto90%ofalldoctorvisitsintheUnitedStatesareforstress-relatedillnesses,"accordingtoDr.

MehetOzoftheDr.OzShow.

Chronicstresshasavarietyofnegativesideeffectssuchasweightgain,lowerimmunesystem,

increasedriskofdisease,andfatigue.Employersshouldencourageemployeestoreducestress

levelsandimprovetheiroverallhealth.

Thefirststepistoeducateemployeesonhealthtopics.Providereadingmaterialsoroffer

seminars.Peoplecan'tmakepositivechangesiftheydon'tknowwhattochange.

Onceemployeesknowabouthealthtopicssuchasstress,exercising,andhealthyeating,starta

healthrelatedcompetitionsuchastheBiggestLoser.Thisoffersemployeesmotivationanda

supportsystem.Iftheentireofficeisinvolved,employeeswillbemorelikelytoaccomplishtheir

goals.

Tohelpemployeesmakepositivelifestylechanges,haveakitchenequippedwitharefrigerator

andmicrowavetopreparehealthyamountsofexercisethroughoutthedayarebeneficial.

AccordingtoDr.Oz,"Exercisereleasesserotoninanddopamine,thefeel-goodhormonesthat

becomeblockedduringstress.Walkingstairsisagreatworkout.Onestudyshowedthatwalking

stairs7minutesadayreducestheriskofheartdiseasebytv/o-thirds."

Ifpossible,offeracompanydiscountongymmemberships.Thiswillencouragetomakepositive

choicesoutsideoftheofficeandtoexerciseregularly.

Whichofthefollowingstatementisnottrue?

A.Incompanieswheregoodhealthispromoted,employeesaremorelikelytobeloyaland

productive

□.Offeringseminars,startngcompetitionsandofferingdiscountongymmembershipswillbe

costly,socompaniesshouldnotpaymuchattentiontotheseactivities

C.Exerciseplaysanimportantroleofbuildingastrongbody

D.Chronicstressintheworkplacemightbeharmfultothecompany'sinterest

41、资料：Themarketisaconcept.Ifyouaregrowingtomatoesinyourbackyardforsaleyouare

producingforthemarket.Youmightsellsometoyourneighborandsometothelocalmanager

ofthesupermarket.Butineithercase,youareproducingforthemarket.Youreffortsarebeing

directedbythemarket.Ifpeoplestopbuyingtomatoes,youwillstopproducingthem.

Ifyoutakecareofasickpersontoearnmoney,youareproducingforthemarket.Ifyourfatheris

asteelworkeroratruckdriveroradoctororagrocer,heisproducinggoodsorservicefcrthe

market.

Whenyouspendyourincone,youarebuyingthingsfromthemarket.Youmayspendmoreyin

stores,supermarkets,gasstationsandrestaurants.Stillyouarebuyingfromthemarket.When

thelocalgrocerhiresyoutodrivethedeliverytruck,heisbuyingyourlaborinthelabormarket.

Themarketmaybesomethingabstract.Butforeachpersonorbusinessthatismakingandselling

something,itisveryconcrete.Ifnobodybuysyourtomatoes,itwon/tbelongbeforeyougetthe

message.Themarketistellingyousomething.Itistellingyouthatyouareusingenergiesand

resourcesindoingsomethingthemarketdoesn'twantyoutodo.

Youarebuyingfromthemarketwhenyou.

A.borrowabookfromthelibrary

B.lookafteryourchildren

C.drivetotheseasideforaholiday

D.dineatarestaurant

42、下列各项中，不应确认为应付职工薪酬科目来核算的有（）。

A.利润分享计划

B.社会保险费和辞退福利

C.职工工资和福利费

D.差旅费

43、资料：Manypeoplethinkofinternalcontrolasameansofsafeguardingcashandpreventing

fraud.Althoughinternalcontrolisanimportantfactorinprotectingassetsandpreventingfraud,

thisisonlyapartofitsroles.Rememberthatbusinessdecisionsarebasedonaccountingdata

andthesystemofinternalcontrolprovidesassuranceofthedependabilityoftheaccountingdata

usedinmakingdecisions.

Thedecisionsmadebymanagementarecommunicatedthroughouttheorganizationand

becomecompanypolicy.Theresultsofthepolicies……theconsequencesofmanagerial

decisions--mustbereportedbacktomanagementsothatthesoundnessofcompanypolicies

canbeevaluated.Amongthemeansofcommunicationincludedinthesystemofinternalcontrol

areorganizationcharts,manualsofaccountingpoliciesandprocedures,flowcharts,financial

forecasts,purchaseorders,receivingreports,invoices,andotherdocuments.Theterm

documentationreferstoallthecharts,forms,reports,andotherbusinesspapersthatguideand

describetheworkingofacompany'ssystemofaccountingandinternalcontrol.

Internalcontrolsfallintotwomajorclasses:administrativecontrolsandaccountingcontrols.

Administrativecontrolsaremeasuresthatincreaseoperationalefficiencyandcompliancewith

policiesinallpartsoforgarization.Forexample,anadministrativecontrolmaybearequirement

thattravelingsalespersonssubmitreportsshowingthenumberofcallsmadeoncustomerseach

day.Anotherexampleisadirectiverequireairlinepilotstohaveregularmedicalexaminations.

Theseinternaladministrativecontrolshavenodirectbearingonthereliabilityofthefinancial

statements.Consequently,administrativecontrolsarenotofdirectinterestonaccountantsand

independentauditors.

Internalaccountingcontrolsaremeasuresthatrelatetoprotectionofassetsandtotherelicbility

ofaccountingandfinancialreports.Anexampleistherequirementthatapersonwhosecuties

involvehandlingcashshaInotalsomaintainaccountingrecords.Morebroadlystated,the

accountingfunctionmustbekeptseparatefromthecustodyofassets.Anotheraccounting

controlistherequirementthatchecks,purchaseorders,andotherdocumentsbeserially

numbered.Stillanotherexampleistherulethatapersonwhoordersmerchandiseandsupplies

shouldnotbetheonetoreceivethemandshouldnotsigncheckstopayforthem.

Theresultsofmanagerialdecisionsmustbereported