2025年光大银行招聘考试-综合知识考点速记速练300题（含详解）

PAGEPAGE1一、单选题1.用以反映债权债务或权利责任已经形成，但尚未涉及资金增减变化的会计事项以及保管债券、单证等事项的是（）。A、表内科目B、表外科目C、资产科目D、负债科目答案：B解析：用以反映债权债务或权利责任巳经形成,但尚未涉及资金增减变化的会计事项以及保管债券、单证等事项的是表外科目。2.假定某机器原来生产产品A，利润收入为300元，现在改为生产产品B，所花的人工、材料费为220元，则生产产品B的机会成本是（）。A、80元B、220元C、300元D、520元答案：C解析：机会成本是指生产者所放弃的使用相同的生产要素在其他生产用途中所能得到的最高收入。该机器放弃的生产A产品的利润收入为300元，因此生产产品B的机会成本是300元。3.下列记账错误中，不能通过试算平衡检查发现的是（）。A、某一账户的借方发生额600元，误写成6000元B、某一账户的借贷方向写反C、借方的金额误记到贷方D、误记了借方的发生额答案：B解析：试算不平衡，即借方发生额(余额)合计不等于贷方发生额(余额)合计。则科目记录或计算肯定有误。如果试算平衡，大体上可推断科目记录或计算正确．但不能绝对肯定记账无误，因为有的错误是不影响借贷平衡关系的，如：①一项经济业务在有关科目中全部重记、全部漏记或多记、少记，且金额一致；②某项经济业务记错科目，而方向无误：③某项经济业务记录的应借应贷科目相互颠倒；④记录某科目可能存在那些不能由试算平衡表来发现的错误。题中B项某一账户的借贷方向写反时无法用试算平衡检查出来．4.资料：WhyisSaltBadforYou?FRANKLECLAIR,a58-year-oldprovincialgovernmentemployeelivinginWinnipeg,hadnoideathathisbloodpressurewastoohigh.Whileoutoftownlastwinter,hecamedownwithacoldandasorethroatanddecidedtoseealocaldoctor.Apartfromcheckinghiscoldsymptoms,thedoctoralsogavehimageneralhealth-check.ThedoctorfoundthatFrank’sbloodpressurewashigherthannormalandadvisedhimtoseehisregularphysicianassoonashegothome.LeClair’sphysicianreferredhimtotheWinnipegHealthSciencesCentre,wheredietitianstoldhimthathemightbeabletocontrolhisbloodpressurebychanginghislifestyleratherthanbytakingdrugs.Peoplewithhighbloodpressurehavetocontroloreliminatefourelements:smoking,drinking,foodquantitiesandsalt.LeClairdoesn’tsmokeordrink,butthereweresomechangeshecouldmakeintheothertwocategories.Themostconclusiveevidencesofarthatahigh-saltdietisbadforyouisthe“Intersalt”study,involving10,000peoplein32countries.Itmeasuredtherelationshipbetweenurinarysodiumexcretion--adirectmeasureofsaltconsumption--andbloodpressure.Thestudyfoundthatpopulationswiththelowestsodiumexcretionalsohavethelowestbloodpressures.Recentstudieshaveshownthat“saltsensitivity”isamajorfactorintherelationshipbetweenahigh-saltdietandhypertension.Andhypertensionisariskfactorfortwoofthebiggestkillersinthiscountry:coronaryheartdiseaseandstroke.FrankLeClair’shighbloodpressurewasdiscoveredbychance.Therearenowarningsymptoms--highbloodpressureisknownasthesilentkiller.Ahigh-saltintaketriggersaviciouscycle.Thosewhoareusedtoalotofsaltintheirfoodfindtheyneedincreasingamountstobeabletocontinuetotasteitsflavourthemoresalttheyeat,themoretheywant.Itisalsoanaggravatingfactorinosteoporosisandiscloselylinkedtostomachcancer.Ahighsaltintakecanbedangerousforpeoplewithconditionsthatareaggravatedbyfluidretention,suchashepatitis,liverorkidneyproblems.Recentresearchstudieshaveshownthat______.A、saltconsumptionleadstoastrokeB、sodiumexcretedinurineisameasureofsaltintakeC、anincreaseinbloodpressurecausesanincreaseinsaltconsumptionD、thehigherthesodiuminurine,thegreaterthechanceofhypertension答案：D解析：本题考查细节理解。【关键词】Recentresearchstudies;haveshown【主题句】第3自然段Itmeasuredtherelationshipbetweenurinarysodiumexcretion--adirectmeasureofsaltconsumption--andbloodpressure.Thestudyfoundthatpopulationswiththelowestsodiumexcretionalsohavethelowestbloodpressures.它测量了尿钠的排泄值（一种直接测量盐分摄入量的方法）和血压之间的关系。该研究发现，钠排泄量最低的人群，血压也最低。第4自然段Recentstudieshaveshownthat“saltsensitivity”isamajorfactorintherelationshipbetweenahigh-saltdietandhypertension.最近的研究表明，“盐敏感性”是高盐饮食和高血压之间关系的主要因素。题目意为“最近的研究表明，_______。”选项A意为“食盐导致中风”，根据文章，高盐饮食才导致中风，因此选项错误；选项B意为“尿中排泄的钠是测量盐摄入的一种方法”，不属于最新的研究推断，故不符合题意；选项C意为“血压升高导致盐消耗增加”，根据文意，应该是盐耗高导致血压高，因果关系颠倒，故错误；选项D意为“尿中钠越高，高血压的机会就越大”。根据主题句，选项D与题意相符。5.规范性公文标题的时间是（）。A、公文发布的时间B、公文撰写的时间C、公文打印的时间D、公文讨论的时间答案：A解析：规范性公文标题的时间是公文发布的时间。6.资料：TheOakviewCafe12TorpointHill,Aylesbury.Buckinghamshire.HP217SR01632399196www.aokviewcafc.co.ukTheOakviewCafeproudlypresentsGordonMacaulayinasoloconcertat7p.m.on10September.Mr.Macaulayisknownforhispoeticsongsandfluidguitarplaying.LaurenTigheofTheAylesburyRecordwrites,"GordonMacaulayhasoneofthemostmelodiousvoicesIhaveeverheard."Don'tmissthisrareopportunitytohearhimintheintimatesettingoftheOakviewCafe.Ouraward-winningchef,LucasBrizard,willprepareaselectionofuniquedishes,butourregularmenuitemswillalsobeavailableonthedayoftheshow.Spaceislimited-purchaseyourticketsnowbyphoneoratthecafeduringnormalbusinesshours.Formoreinformationaboutusandafulllistingofourdishesfortheevent,pleasevisitourWebsite.WhomostlikelyisMs.Tighe?A、Anewspaperreporter.B、Amusician.C、Acafeowner.D、Achef.答案：B解析：本题考查的是细节理解。【关键词】whomostlikely;MsTighe【主题句】第1自然段LaurenTigheofTheAylesburyRecordwrites,"GordonMacaulayhasoneofthemostmelodiousvoicesIhaveeverheard."Aylesbury唱片公司的LaurenTighe写道：“GordonMacaulay是我听过的最悦耳的声音之一。”本题的问题是“Tighen女士最有可能从事的职业是什么？”。选项A意为“一位报纸记者”；选项B意为“一位音乐家”；选项C意为“咖啡店老板”；选项D意为“到一位厨师”。根据主题句可知，Tighen女士最有可能是位音乐人，故选B。7.下列会计基本假设中，（）是指企业会计确认、计量和报告的空间范围。A、会计分期B、会计主体C、持续经营D、货币计量答案：B解析：会计主体假设是指会计确认、计量和报告的空间范围，会计分期假设界定了会计确认、计量和报告的时间范围。8.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、Toenablerobotstoservehumans.B、Todecreasehumansfearaboutrobots.C、Tomakerobotsmorehuman-like.D、Toequiprobotswithhumanemotions.答案：C解析：本题考查的是推理判断。【关键词】anthropomorphise；Paragraph10【主题句】第10自然段Shesayshumanoidscanbepositiveintermsofincreasingtrustandengagementamongcertaingroups,suchastheelderly;thathumanstendstoanthropomorphisetechnologyinanyevent;andthatrobotscanbeprogrammedtobelimitedtopositiveemotionsthatpromotealtruism.（10）她说，类人机器人在增进某些群体（如老年人）之间的信任和参与度方面发挥积极作用；在任何情况下，人类都倾向于将技术拟人化；机器人可以被程式限制在促进利他主义的积极情绪中。本题问的是“anthropomorphise一词在第10段中是什么意思?”选项A意为“让机器人为人类服务”。选项B意为“减少人类对机器人的恐惧”。选项C意为“让机器人更像人类”。选项D意为“用人类的情感武装机器人”。根据句子意思可以推断出“anthropomorphise”一词意为“拟人格化；赋予人性”。9.微观经济学的历史渊源可追溯到（）。A、凯恩斯的《国富论》和阿尔弗雷德·马歇尔的《经济学原理》B、亚当·斯密的《国富论》和阿尔弗雷德·马歇尔的《经济学原理》C、亚当·斯密的《国富论》和卡恩的《经济学原理》D、亚当·斯密的《国富论》和凯恩斯的《经济学原理》答案：B解析：微观经济学的历史渊源可追溯到亚当·斯密的《国富论》和阿尔弗雷德·马歇尔的《经济学原理》。其发展大体上经历了四个阶段：第一阶段，17世纪中期到19世纪中期，是早期微观经济学阶段，或者说是微观经济学的萌芽阶段；第二阶段，19世纪晚期到20世纪初，是新古典经济学阶段，也是微观经济学的奠定阶段；第三阶段，20世纪30年代到60年代，是微观经济学的完成阶段；第四阶段，20世纪60年代至今，是微观经济学的进一步发展、扩充和演变阶段。10.帕累托最优意味着（）。A、社会福利水平达到了最大B、社会分配最为公平C、生产效率最高D、相关主体不能在不减少他人福利的情形下增加自身福利水平答案：D解析：帕累托最优是指资源分配的一种状态，即在不使任何人境况变坏的情况下，不可能再使某些人的处境变好。11.资料：Childrenbackatschool,nightsslowlystartingtodrawinandtheweathermorechangeable.Theseasonsareturningandafteraneerilycalmsummerforfinancialmarkets,there'sawhiffofuncertaintyintheair.Bondyieldsareupfromtheirlows,andtherelentlessmigrationofglobalcapitaltowardsanyasset,anywhere,withsomeyield,isslowing.Theconcernisthegrowingawarenessofcentralbanks'waningabilitytoboostgrowthwithever-lowerinterestratesandever-biggerpurchasesofassets.Thedebateaboutif,whenandhowslowlytheUSFederalReservewillraiseinterestdragson,butifdownwardpressureonglobalbondyieldsfromtheEuropeanCentralBank（ECB）andtheBankofJapan's（BOJ）largesseisdrawingtoaclose,that'sabiggermilestoneformarkets.Aworldofhigherbondyieldsisonewherethepressuretoseekyieldinexoticplacesisdiminished.It'salsoaworldwherethecapitalgainsthataccompaniedfallingyieldsbecomecapitallossesandinvestorsquestionthemeritofbondsovercash（orequities）.Thissearchforyieldinexoticplaceshas,sincetheendofJanuary,helpedtheBrazilianrealgainmorethan20%againsttheUSdollar,withtheRussianroublemanagingalmostasmuch.Thedollar,itself,hasfallenbackisby7.5%fallintrade-weightedterms,unwindingnearly40%ofthegainsithasseensincemind-2014.There'snoneedtopanicaboutbondyieldsrising,becauseraterisesinJapanortheEurozoneareyearsawayandtheFed'sstilltinkering.But10-yearyieldsonbothGermanandJapanesegovernmentbondyieldsfellbelowzeroforthefirsttimeinlateJune.Theyhavebeenedginghigherthroughthesummer.It'salmostasifinvestorsreallyaren'tthatkeenontyingmoneyupatnegativeyieldsforthatlong-whynotsticktocash?IntheUS,estimatesof"neutral"realinterestratesaretumblingtoaroundzero.Estimatesofhowmuchslackthereisleftinthelabourmarketarebeingrevisedupandafterfiveyearswhenproductivitygrowthhasaveragedameasly0.5%,there'swidespreadacceptancethatit'sunlikelytoacceleratebymagic.Butevenifwetakeallofthisintoaccount,marketsarenowpricinginanextraordinarilyslowpaceofratehikesbytheFed-fromtheircurrent0.25-0.5%range,toabout0.75%bytheendof2017andto1%bytheendof2018.GDPgrowthstilloscillatesaround2%,theFed'sfavouredmeasureofinflationisat1.6%andtheunemploymentrateistrendinglower.Thepricingofthefuturepathofshorttermratesseemstoolowevenforthe"newnormal"economicenvironment.AllofthesecurrencieshavegainedagainstthepoundandIcan'tseethatchanging.ToomuchimportanceshouldnotbeplacedoneitherthecollapseinconfidenceimmediatelyafterthevotetoleavetheEUorthesubsequentbounce.TheeconomicimpactofleavingtheEUwillbefeltthroughdelayedinvestmentdecisionsasaresultofuncertaintyaboutwhenandonwhattermsithappens.Adebilitatingratherthanacorrosiveimpactontheeconomywillbeseeninslower,butpositivegrowth.Itwillalsobefeltinfurther（slower）sterlingweakness.TheBankofEnglandhasalreadycutpolicyratesfrom0.5%to0.25%,andthere'smoretocomefromboththeBankandthepoundoverthenextyear.A5%fallfromherewouldtakethepoundcloseto€1.1,andwecouldseeitfallbelow$1.25astheFederalReserveedgesrateshigher.AccordingtothethepassagewhichofthefollowingsisNottrue?A、InrecentyearscentralbanksadoptthemethodoflowerinterestratesandassetpurchasestopromoteeconomicgrowthbutnowsuchabilityofcentralbankshavebecomeincreasinglyweakerB、Investorsdoubtthattheyieldswilldecline,becausethebondpricesoffinancialmarketarefallingC、InthefirsthalfofthisyearglobalfinancialmarketsareaschangeableastheweatherchangesD、The10-yearyieldsGermanandJapanesegovernmentbondhavebeenmovingupslowlythroughthesummer答案：B解析：本题考查的是细节理解。【关键词】nottrue【主题句】It’salsoaworldwherethecapitalgainsthataccompaniedfallingyieldsbecomecapitallossesandinvestorsquestionthemeritofbondsovercash（orequities）.在这个世界里，伴随着收益率下降的资本收益变成了资本损失，投资者质疑债券的价值高于现金（或股票）。本题问的是“根据本文以下哪一选项不是正确的？”选项A意为“近年来，中央银行采用了低利率和资产购买的方法来促进经济增长，但现在央行的这种能力变得越来越弱。”可以在文中找到依据“Theconcernisthegrowingawarenessofcentralbanks’waningabilitytoboostgrowthwithever-lowerinterestratesandever-biggerpurchasesofassets.问题是人们逐渐意识到，央行越来越无力以更低的利率和更大的资产购买来刺激经济增长。”故正确；选项B意为“由于金融市场的债券价格正在下跌，投资者怀疑收益率会下降。”与主题句不符，故错误；选项C意为“今年上半年，全球金融市场就像天气变化一样变化无常。”可以在文中找到依据“Childrenbackatschool,nightsslowlystartingtodrawinandtheweathermorechangeable.Theseasonsareturningandafteraneerilycalmsummerforfinancialmarketsthere’sawhiffofuncertaintyintheair.孩子们回到学校后，夜晚开始慢慢地延长，天气也变得更加多变。季节在变，在金融市场度过了一段可怕的平静的夏天之后，空气中弥漫着一丝不确定的气息。”通过比喻，表示金融市场的变化无常，故正确。选项D意为“10年期德国国债和日本国债收益率在整个夏季都在缓慢上升。”，可在文中找到依据“But10-yearyieldsonbothGermanandJapanesegovernmentbondyieldsfellbelowzeroforthefirsttimeinlateJune.Theyhavebeenedginghigherthroughthesummer.但德国和日本10年期国债收益率在6月底首次跌至零以下。整个夏天，他们都在逐渐上升。”故正确。12.根据经济学家凯恩斯的消费理论，边际消费倾向和平均消费倾向的关系是（）。A、边际消费倾向总是小于平均消费倾向B、边际消费倾向总是等于平均消费倾向C、边际消费倾向总是大于平均消费倾向D、边际消费倾向和平均消费倾向的关系不稳定答案：A解析：边际消费倾向总是小于平均消费倾向。13.资料：“Ourcarsareforpeoplewhowantsomethingdifferent.”Thishasbeenthesloganforover50yearsofSupremaCars,amanufacturerofanEnglishsportscar.Thecarismostlyhandmadeinthecompany'sfactoryinnorthernEngland.SupremaCarproducesapproximately500carsayear.About5yearsago,thecompanybegantolosesalesandmarketshare,andinthelasttwoyears,ithasmadealoss.Recently,therehavebeenproblemswiththelaborforce.Thefactoryworkershavedemandhigherwagesandbetterworkingconditions.Theyarealsounhappybecausethemanagementisinsistingthattheyincreaseproduction,buttheworkersthinkthiswillhaveabadeffectonthequalityofthecars.Thecompanystillhasmanyloyalcustomers.PeoplebuySupremasportscarsbecausetheyarehandmadeandhaveanimageofqualityandcraftsmanship.WhichofthefollowingisNOTaproblemthatSupremaCarsisfacing?A、Customers’distrustofproducts.B、Afinancialloss.C、Unhappyworkers.D、Lossonsalesandmarketshare.答案：A解析：本题的问题是“以下哪一项不是Suprema汽车面临的问题？”。选项A意为“客户对产品的不信任”；选项B意为“经济损失”；选项C意为“不快乐的工人”；选项D意为“失去销售和市场份额”。根据主题句可知，B、C、D选项均有提及，故选A。14.下列业务的处理方法中，符合权责发生制基础要求的是（）。A、当月收到甲公司所欠货款80000元，确认本月收入80000元B、当月支付上月欠交的修理费30000元，确认本月费用30000元C、当月赊销产品给乙公司234000元，确认本月收入234000元D、当月预收货款5000元，确认本月收入5000元答案：C解析：权责发生制是指收入费用的确认应当以收入和费用的实际发生作为确认计量的标准，凡是当期巳经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应作为当期的收入和费用处理;凡是不属于当期的收入和费用，即使款项已经在当期收付，都不应作为当期的收入和费用。15.在PC机中，音响通过声卡插在主板的（）中。A、PCI总线插槽B、I／O端口C、USB口D、SIMM插槽答案：A16.我国刑法对于空间效力的规定，采取的是（）。A、属地原则B、属人原则C、保护原则D、以属地原则为主，兼采属人原则、保护原则和普遍原则答案：D解析：我国刑法对空间效力的规定，采取的是以属地原则为主，兼采属人原则、保护原则和普遍原则。17.金融互换市场中，（）交易主体进入市场的目的是为了进行投机性交易。A、直接用户B、互换经纪商C、互换交易商D、互换代理商答案：C解析：互换交易商为了获取投机收益利用其专业优势，对利率与汇率进行正确预测而运用互换进行投机。一旦遇到市场波动幅度大，且其判断正确时，收益丰厚。18.一个历史事件可由若干事件构成，这一事件又可以由若干小事件构成，由此可以排除一系列事件的等级或层次。下列选项符合上述说法的是（）。A、经济全球化西欧一体化一欧元启用B、《王位继承法》《权利法案》一光荣革命C、原苏联的现代化道路一新经济政策一社会主义工业化D、中途岛战役伏尔加格勒战役阿拉曼战役答案：A解析：题干中明确指出事件要有等级层次。B项，光荣革命后为了限制国王的权力制定了《权利法案》，《王位继承法》是《权利法案》的补充，其目的是避免王位落入天主教徒手中。C项，1917年十月革命后，苏维埃走上了一条不同于西方资本主义的现代化道路。经过国内战争和新经济政策的国度，从20世纪20年代中期起，在斯大林的领导下，原苏联开始了大规模的“社会主义工业化”建设。D项，三大战役是“二战”后不同战场的转折点，并列关系。19.无论是绝对剩余价值还是相对剩余价值都是依靠（）。A、延长工人工作时间而获得的B、提高劳动生产率而获得的C、增加剩余劳动时间而获得的D、降低工人的工资而获得的答案：C解析：剩余劳动时间是生产剩余价值的时间。资本家为了获得更多的剩余价值，必须延长剩余劳动时间。其具体方法就是绝对剩余价值生产和相对剩余价值生产。通过绝对剩余价值与相对剩余价值的概念可知，尽管二者所用的具体手段不同，但其共同点都是通过延长剩余劳动时间来获得更多的剩余价值。A、B项是绝对剩余价值与相对剩余价值的差异；D项既不是绝对剩余价值，也不是相对剩余价值产生的条件。20.资料：Beingfinanciallysecureinretirementjustdoesn'thappenmagically.Ittakeslotsofplanning,timeandsavings.Somescaryfactsaboutretirement:Morethan50%ofpersonsdonothaveenoughfinancesforretirement.25%donotparticipateintheircompany'sretirementplan.Theaveragepersonspends20yearsinretirement.Herearesometipstohelpyouplancorrectly:1.Talktoafinancialprofessional.Everyfewyears,it'sagoodideatoscheduleameetingwithafinancialplannertogeta“check-up”.It'sjustlikeadoctor'svisit,andyoushouldreallytalkaboutyourpresentsituationandfuturegoals.2.Save,save,andkeeponsaving.Makeitahabittosaveasmuchasyoucan.3.Learnyourretirementneeds.Retirementcanbeexpensive.Learnfromtodayhowmuchyouneedtosaveforyourretirement.Talktoafinancialplanner,orfindanonlineretirementcalculator.4.Takepartinyouremployer'sretirementplans.Ifyourcompanyoffersone,itisusuallythebesttoolyoucanuse.Talktoafinancialprofessionalforallyouroptions.5.Learnaboutpensionplans.Ifyouhaveanemployerorgovernmentpensionplan,learnallthedetails.6.Keepyourretirementsavingsoff-limits.Don'tmakeawithdrawaluntilyouretire.Youmightincurpenaltiesanditwillbeasetbackforrealizingyourgoals.7.Getyouremployertostartone,anditcanhelpyoutremendously.8.Learnaboutyourgovernment'sretirementplans.Everycountryhasdifferentplans,somewithspecialtaxincentives,solearnwhatyourcountryoffersandplanaccordingly.9.Doyourownresearch.UsetheInternet,readthenewspapersandmagazines,talktoyourfriends,tofindoutasmuchasyoucanaboutretirement.Accordingtothepassage,retirementplansmaybeofferedby___.A、thegovernmentB、boththeemployerandthegovernmentC、theemployerD、theemployer,thegovernmentandthemedia答案：B解析：本题考查的是细节理解。【关键词】retirementplans;beoffered【主题句】1.Getyouremployertostartone,anditcanhelpyoutremendously.让你的老板开始计划，这将对你有很大的帮助。2.Learnaboutyourgovernment’sretirementplans.Everycountryhasdifferentplans,somewithspecialtaxincentives,solearnwhatyourcountryoffersandplanaccordingly.了解政府退休计划。每个国家都有不同的计划，有些国家有特别的税收优惠，所以要了解你的国家所提供的和相应的计划。题干意为“根据这篇文章，退休计划应该由谁提出？”选项A意为“政府”；选项B意为“雇主和政府”；选项C意为“雇主”；选项D意为“雇主、国家和媒体”。根据主题句，结合题意故选B。21.（）不能反映各科目的对应关系，不便于分析和检查经济业务的来龙去脉，不便于查对账目。A、记账凭证账务处理程序B、汇总记账凭证账务处理程序C、日记总账账务处理程序D、科目汇总表账务处理程序答案：D解析：科目汇总表账务处理的优缺点与适用范围：①优点：减少登记总分类账的3作量，而且科目汇总表还可以起到试算平衡的作用。②缺点：在科目汇总表和总账中，不反映各科目的对应关系．因而不便于根据账簿记录进行检查和分析经济业务的来龙去脉，不便于查对账目。③这种账务处理程序一般适用于经济业务量较多的单位。22.一般认为结算业务是一种（）。A、委托代理关系B、债权债务关系C、保管合同关系D、以上说法都不对答案：A解析：结算业务中银行与客户之间的契约关系，一般认为这是一种委托代理关系。23.1938年，德国人（）在用中子轰击铀核时，首次发现了原子核的裂变现象，并放出薪的中子。A、哈恩B、查德威克C、卢瑟福D、麦克斯韦答案：A解析：核裂变是在1938年发现的，发现者是德国柏林威廉皇帝研究所的研究员奥多．哈恩．24.国家调控宏观经济时所运用的货币政策工具不包括（）。A、调整法定准备金率B、调整再贷款利率C、公开国债的买卖D、扩大基本建设投资规模答案：D解析：货币政策工具，又称货币政策手段，是指中央银行为达到货币政策目标所采用的政策手段。西方国家中央银行多年来采用三大货币政策工具，即法定存款准备金率、再贴现政策和公开市场业务。公开买卖国债是公开市场业务的一种。D项不属于货币政策工具的范畴。25.资本流动的主要动因是（）。A、追求利润B、避免汇率风险C、投机D、规避贸易保护答案：A解析：资本流动的主要动因是追求利润。26.Meanwhile,youcancollectspecialstickersthateitheropenupsecretsorlaunch____powerfulattacks.A、devastatinglyB、consequentlyC、merelyD、surprisingly答案：A解析：本题考查副词词义辨析。题目意为“与此同时，你可以收集一些特殊的贴纸，这些贴纸既可以打开秘密，也可以发起毁灭性攻击。”A项意为“毁灭地、破坏性地”。B项意为“因此、结果”。C项意为“仅仅、只不过”。D项意为“惊人地、出人意料地”。因此选A，发起毁灭性地攻击。27.经济学家萨缪尔森在其经典著作《经济学》中，对通货膨胀的定义是（）。A、在一定时期内，商品和生产要素价格总水平持续不断上涨的现象B、在纸币流通条件下，因纸币过度发行而引起的纸币贬值、物价上涨的现象C、在开放经济条件下，因进l：3商品价格上升而使物价总水平上涨的现象D、在一定时期内，由于人们普遍持币待购而使货币流通速度减慢的现象答案：A解析：通过本题掌握通货膨胀的含义。萨缪尔森在其《经济学》中的定义是：在一定时期内，商品和生产要素价格总水平持续不断的上涨。马克思货币理论中的定义是：在纸币流通条件下，由于纸币的过度发行而引起的纸币贬值．物价上涨的现象。28.资料：Themarketisaconcept.Ifyouaregrowingtomatoesinyourbackyardforsaleyouareproducingforthemarket.Youmightsellsometoyourneighborandsometothelocalmanagerofthesupermarket.Butineithercase,youareproducingforthemarket.Youreffortsarebeingdirectedbythemarket.Ifpeoplestopbuyingtomatoes,youwillstopproducingthem.Ifyoutakecareofasickpersontoearnmoney,youareproducingforthemarket.Ifyourfatherisasteelworkeroratruckdriveroradoctororagrocer,heisproducinggoodsorserviceforthemarket.Whenyouspendyourincome,youarebuyingthingsfromthemarket.Youmayspendmoneyinstores,supermarkets,gasstationsandrestaurants.Stillyouarebuyingfromthemarket.Whenthelocalgrocerhiresyoutodrivethedeliverytruck,heisbuyingyourlaborinthelabormarket.Themarketmaybesomethingabstract.Butforeachpersonorbusinessthatismakingandsellingsomething,itisveryconcrete.Ifnobodybuysyourtomatoes,itwon’tbelongbeforeyougetthemessage.Themarketistellingyousomething.Itistellingyouthatyouareusingenergiesandresourcesindoingsomethingthemarketdoesn’twantyoutodo.AllofthefollowingactsareproducingforthemarketEXCEPT____.A、workinginabankB、printingabookC、attendinganightschoolD、growingbeansforsale答案：C解析：本题考查的是细节理解。【关键词】producingforthemarketexcept【主题句】第2自然段Ifyourfatherisasteelworkeroratruckdriveroradoctororagrocer,heisproducinggoodsorserviceforthemarket.如果你父亲是一个钢铁工、卡车司机、医生或者杂货商，那么他就是为市场生产商品或者服务。第1自然段Ifyouaregrowingtomatoesinyourbackyardforsaleyouareproducingforthemarket.如果你在后院种西红柿来卖，那么你就是在为市场生产商品。题目意为“以下选项是为市场生产除了____”，选项A意为“在银行工作”，选项B意为“印刷书籍”，C选项意为“上夜校”，D选项意为“种植拿去出售的豆子”，根据主题句，A、B、D选项都是在为市场生产，C选项与市场无关。29.资料：Abovethelinepromotionusesmassmediasuchasthepress,radio,television,cinemaorpostersites.Thistypeofpromotionisusuallypaidfor.Eachofthepossiblemediamethodscanbeusedtotargetaudiencesindifferentmarketsegment.Therearebothstrengthsanddrawbackstotheseformsofmedia:UNISONembarkedonawaveoftelevision,internetandnewspaperadvertsforthemillionvoicescampaign.Theywantedthatthevitalservicesprovidedbypublicsectorworkerscoulddisappearifthefundingcutssentahead.Theadvertsfeaturedalotofvitalpublicservicejobsfadingoutofsightandfeaturedthetagline.Don'twaituntilthey'regonetodefendthem.Apowerfulcampaignfilmwasalsoreleasedthatillustratedhowlocalcommunitieswouldbeaffectedbycuts.AversionofthisfilmaimedatrecruitingmemberstoUNISONwasshownontelevisionusingDRTV.Theonlineandnewspaperadvertslinkedbacktothecampaignwebsitewherepeoplecanregistertheirsupportandaddacomment.___arementionedinthepassageaspartsofmassmedia.A、thepress,radioandtelevision.B、thepress,radio,internet,television,cinemaandpostsites.C、thepress,radio,internetD、thepress,radio,television,cinemaandpostersites.答案：D解析：本题考查的是细节理解。【关键词】mentioned;aspartsofmassmedia【主题句】第1自然段Abovethelinepromotionusesmassmediasuchasthepress,radio,television,cinemaorpostersites.上文的线上推广使用大众媒体，如新闻、广播、电视、电影或海报网站。本题的问题是“在这篇文章中被提到作为大众媒体的一部分的是什么？”。根据主题句可知，大众媒体包括新闻、广播、电视、电影或海报网站，故选D。30.某投资项目原始投资额为100万元．使用寿命10年．已知该项目第10年的营业现金净流量为25万元．期满处置固定资产残值收入及回收流动资金共8万元，则该投资项目第10兰的现金净流量为（）万元。A、8B、25C、33D、43答案：C解析：该投资项目第10年的现金净流量=营业现金净流量+回收额=25+8=33(万元)。31.资料：Thedailychangesofthemarketcanleadinvestorsastray.Theupsanddownsmakethetendencytolookattheportfolio,sperformancefrequentlytootemping.Thismeansinvestersarelikelytoperceivemererisk,forgettingabouttheirkeytermgoals.Wheninvestorslogintotheirtradingaccountstheycanseethepotentialgainorlossofalloftheirassets.Theycanalsoseethedaychangeonassetswhicharecodedgainandloss.However,It,sbelievedthatthosewholooklessgetmore.Forinstance.ifyoulookatFLSEindexfromtodaytotomorrowthereisaroughly50%chancethatithasgoneupordown.Ifyoulookatitoverayearyoumayfindthat60%~65%ofthetimeitisgoingup.Andifyoulookoverafive-yearperiod.youwillfindthat90%ofthetimeitgoesup.Accordingtothepassage，investorstendtoA、beconcernedaboutimmediategainsandlossB、beattractedbyriskratherthanlongtermgoalsC、bemisledbythedailychangesofthemarketD、beworriedabouttheupsanddownsofthemarket答案：C解析：本题考查推理判断。【关键词】investors;tendto【主题句】Thedailychangesofthemarketcanleadinvestorsastray.市场每日的变化会导致投资者误入歧途。Theupsanddownsmakethetendencytolookattheportfolio’sperformancefrequentlytootemping.Thismeansinvestorsarelikelytoperceivemererisk,forgettingabouttheirkeytermgoals.起起落落使得看待投资组合表现的趋势往往过于激烈。这意味着投资者很可能会认识到风险，忘记他们的关键目标。本题问的是“根据这篇文章，投资者可能会____________?”。文章在开头提到市场每日的变化会导致投资者误入歧途，然后根据这一点展开描述并举出示例。选项A意为“关注眼前的收益和损失”；选项B意为“被风险所吸引，而不是长期目标”；选项C意为“被市场每日的变化误导”；选项D意为“对市场的起伏感到担忧”。结合主题句，故C选项正确。32.经济学中的外部性（外部效应）是指在实际经济活动中，生产者或消费者的活动对其他生产者或消费者带来的非市场性影响。若外部性（外部效应）是正的，则（）。A、边际私人利益边际社会利益B、边际私人