民生银行招聘考试-综合知识高分通关模拟试题库（含答案）

PAGEPAGE1一、单选题1.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.Inwhatwayisthemarketveryrealforeachpersonorbusinessmanwhoismakingandsellingsomething?A、IttellsyouwhattoproduceB、IttellsyouhowtogrowtomatoesC、ItprovidesyouwitheverythingyouneedD、Ithelpsyousavemoney答案：A解析：本题考查的是细节理解。【关键词】Inwhatway；themarketreal；foreachpersonorbusiness【主题句】第4自然段Themarketistellingyousomething.Itistellingyouthatyouareusingenergiesandresourcesindoingsomethingthemarketdoesn’twantyotodo。市场在告诉你一些事。它在告诉你你在花费精力和资源做市场不希望你做的事情。题目意为“对于生产和销售东西的每个人来说市场是以什么形式具体存在的？”选项A意为“它告诉你生产什么”，选项B意为“它告诉你如何种西红柿”，选项C意为“它为你提供一切你需要的东西”，选项D意为“它帮你省钱”。根据文章最后两句，选项A符合题意。2.根据制度经济学理论，（）是分析经济制度的基本范畴。A、价格B、交易C、资本D、竞争答案：B解析：所以“交易”是分析经济制度的基本范畴，买卖交易、管理交易和限额交易的规范共同构成经济制度。3.在Exce1中，D3单元格中的数值为70，若公式为“=D3A、FalseB、TrueC、ND、Y答案：A解析：本题执行的是逻辑运算D3＜=60，由于D3单元格中的数值为70，因此70＜=60的运算结果为Fa1se。@##4.衍生金融工具最原始的作用是()A、价格发现B、风险转移C、投机获利D、资源优化配置答案：B解析：衍生金融工具产生的原因之一就是套期保值，即衍生金融工具最原始的作用是风险转移。5.中国银行业协会的最高权力机构是（）。A、会员大会B、理事会C、常务理事会D、6个专业委员会答案：A解析：中国银行业协会的最高权力机构是会员大会，由参加协会的全体会员、准会员组成，故A选项正确。会员大会的执行机构是理事会；理事会闭会期间，常务理事会行使理事会职责；根据工作需要，中国银行业协会设立了6个专业委员会。6.个人外汇买卖业务本着钞变钞、汇变汇的原则，下列说法正确的是（）。A、现钞可以随意兑换成现汇B、现钞不能随意兑换成现汇，需要支付一定的钞变汇手续费C、现汇买入价与现钞买入价总是相同的D、现汇卖出价与现钞卖出价总是不同的答案：B解析：现钞不能随意兑换成现汇，需要支付一定的钞变汇手续费，故A选项错误，B选项正确。现汇买入价与现钞买入价往往不同，由于存在成本费用，钞买价比汇买价要低，故C选项错误。有些银行卖出价只有一个，不分钞卖价与汇卖价，因为银行卖出的都是现汇，故D选项错误。7.资料：Humanresourceprofessionalsactasmediatorsbetweenanorganization'smanagementanditsworkers.ThisrequireswearingmanyhatsIt'sanHRadministrator'sjobtomakesurethatemployeesareworkinginasafeenvironmentthatdisputesaresettled，andthatbenefitsareunderstoodandadministeredproperly.Atthesametime，HRischargedwithrecruitingnewemployeeswhowillnotonlyfitinpersonallyandprofessionallybutalsohelpthecompanyachieveitsbusinessgoals.Theyalsorepresentmanagementwhennegotiatingforbenefitswithcompaniesadministeringthesebenefitsandwhenimplementingcompanywidepoliciesthatwillultimatelylowercostsorboostprofits.TheneedsofHRcoverawiderangeoftasksand，therefore，requireindividualswhoaregoodwithpeopleinadditiontobeingorganized，analytical，business-minded，andheroicmultitaskers.AllcompaniesneedsomekindofHRsupportTheBureauofLaborStatistics（BLS）expectsjobsinHRtogrowfasterthanaverageforalloccupationsthrough2012.Opportunitieswillincreaseasaresultofagrowingeconomyaswellasaneedtoreplaceworkerstransferringtootheroccupationsorretiring.BLSexpectsparticularlystrongdemandfortraininganddevelopmentandemployment，recruitment，andplacementspecialists，withmanagement，consulting，andemploymentservicesfirmsofferingthegreatestnumberofopportunities，thankstoatrendtowardoutsourcingpersonnelfunctions.YoucangettheinsideedgeforacareerinHRbystrengtheningyourunderstandingofbusinessstrategyandplanningandbyspecializinginaspecificindustry.Agreatwaytogetstartedinthefieldiswithpractice，lookforaninternshiporanHRassistantjobifyou'reinschoolorjustout.ManyHRprofessionalsworktheirwayup.Asyoudevelopanunderstandingofthevariouscareertracksandmasterthebasicskillswithinthefunction，you'llbeinagreatpositiontoriseuptheladder.Inparagraph2，whydoesBLSexpectparticularlystrongdemandforcertainHRspecialists?A、Becausetheeconomyasawholeisgrowingnowadays.B、BecausejobopportunitiesinHRgrowfasterthantheaverage.C、Becausetransferredorretiredworkersneedtobereplacedintime.D、BecausecompaniesbegintorecruitHRfunctionsfromtheoutside.答案：A解析：本题问的是“在第2自然段中，为什么BLS（劳工统计局）预测对人力资源专员将有非常强烈的需求？”。A选项“因为现在整个经济正在增长”；B选项“因为人力资源部门的就业机会增长快于平均水平”；C选项“因为转移或退休的工人需要及时更换”；D选项“因为公司开始从外部招聘人力资源职能”。根据主题句可知，主要原因是经济的增长，C选项不正确的原因是主题句中没有体现对及时（intime）的需要。故A选项正确。8.商业银行根据业务需要可以在境内外设立分支机构，并应当按照规定拨付与其经营规模相适应的营运资金额。拨付各分支机构营运资金额的总和，不得超过总行资本金总额的（）。A、30％B、40％C、50％D、60％答案：D解析：D商业银行根据业务需要可以在境内外设立分支机构。设立分支机构必须经国务院银行业监督管理机构审查批准。在境内的分支机构，不按行政区划设立，并应当按照规定拨付与其经营规模相适应的营运资金额。拨付各分支机构营运资金额的总和，不得超过总行资本金总额的60％。9.资料：Globalbusinesstraveltopped$$1.2trillionandisexpectedtoreach$$1.6trillionby2020,accordingtonewresearchbytheGlobalBusinessTravelAssociation（GBTA）,anassociationrepresentingtheinterestsofcorporatetravelmanagers.What’smoreChinahasnowsurpassedtheU.S.asthelargestbusinesstravelmarketintheworld,ringingup$$291billionlastyear.Atthesametime,allisnotrosyandanumberofmajorissuesarelurkingahead.Aweakeningglobaleconomy,Brexitandthisyear’sU.S.presidentialelectionwillmeangrowthwillnotbeastraightlineupwards.“Theuncertaintycreatedbyfinancialupheavalandpendingchangestotradeandimmigrationruleswillraisemanagementheartburn.Thiswillcausesomepostponement,evenoutrightcancellation,ofbusinesstrips.Itmayalsotriggertravelbudgetconstrictionasmanagementseekstohedgetheuncertainty.”thereportsays.AtthesametimeConcur,acompanythatprovidessupportservicesfortravelmanagers,releasedthatthesharingeconomyisgainingtractionwithbusinesstravelers,basedonitsanalysisof40millionuserswhospendover$$70billionannually.Concurdataindicates56percentgrowthforAirbnbtypeservicesinusagefromQ12015toQ12016.Onaverage,businesstravelersstayfivenightswhenhomesharingversusthreenightsinahotel.“Managingtravelandexpenseisbecomingincreasinglycomplex,betweenintegrationwithmobiletechnology,nuancesintravelerpreferences,andnewtravelsupplierstrategies,”notesRobbNielsen,vicepresidentofglobalproduceexperienceatConcur.“Thisdemandsafullyconnectedtravelandexpenseecosystempairedwithactionableinsights,givingtravelmanagersthevisibilityandcontroltheyneedtodrivecostsavings.”Apressreleasedadded,“Thevastmajorityofbusinesstravelersalsowanttoreceivepersonalizedtraveloptions.However,eventhoughbusinesstravelerswantpersonalizedoptions,theyarehesitanttosharetoomuchpersonalinformationtoobtainthem.Theyarecommonlywillingtosharedetailssuchastheirfrequentflyerorhotelloyaltynumber,preferredairlineandhotelbrandsandaircraftseatpreferences,butfewerthanhalfwouldsharetheirtravelhistory,preferredleisureactivitieswhiletraveling,theirbusinesscalendarwithbookedappointmentsandtheirsocialmediaaccountnames.”Whichofthefollowingstatementiscorrectaccordingtothecontext?A、USmarketaloneamountedto$291billionlastyear.B、GBTAstandsfortravelers’interest.C、USusedtobelargestsinglemarketintheindustry.D、Globalbusinesstravelisstagnant.答案：C解析：本题考查细节理解。【关键词】correctthefollowingstatement【主题句】第一自然段Globalbusinesstraveltopped$$1.2trillionandisexpectedtoreach$$1.6trillionby2020,accordingtonewresearchbytheGlobalBusinessTravelAssociation（GBTA）,anassociationrepresentingtheinterestsofcorporatetravelmanagers.What’smoreChinahasnowsurpassedtheU.S.asthelargestbusinesstravelmarketintheworld,ringingup$291billionlastyear.全球商务旅行协会（GBTA）是一家代表企业旅行经理利益的协会。根据该协会最新研究表明，全球商务旅行总额达1.2万亿美元，预计到2020年将达到1.6万亿美元。更重要的是，中国现在已经超越美国，成为全球最大的商务旅游市场，去年的消费额高达2910亿美元。本题问的是“根据文章内容，以下哪一项陈述是正确的？”选项A意为“仅美国市场去年就达到2910亿美元”；选项B意为“GBTA代表旅行者的利益”；选项C意为“美国曾是这个行业最大的单一市场”；选项D意为“全球商务旅行停滞不前”结合主题句可知，中国去年的商务旅行市场消费额为2910亿美元，而非美国，选项A错误；GBTA代表了企业旅行经理利益，而非普通旅行者，选项B错误；中国取代美国成为全球最大的商务旅游市场，因此之前美国是行业最大的单一市场，选项C正确，由此也可看出，全球商务旅行市场不是停滞的，故选项D错误。故选C。10.资料：Seekingtoendastalemateinnegotiationsoverhercountry’swithdrawalfromtheEuropeanUnion,PrimeMinisterTheresaMayofBritainofferedFridaysubstantialpaymentstotheblocduringatwo-yeartransitionperiodimmediatelyafterthecountry’sexit.Mrs.May’slong-awaitedintervention,duringaspeechinFlorence,Italy,wasbeingwatchedcloselyincapitalsontheContinentandinLondon,wheremembersofhercabinethavebeenfiercelydividedoverBritain’stortuousdivorcefromthebloc.ThespeechaimedtoopenthewaytoseriousnegotiationsonwhatiscommonlyknownasBrexit,andtoabroaderandmoreproductivediscussionaboutBritain’srelationshipwiththebloc.However,whileofferingsomeconcessionsdesignedtodothat,Mrs.MaydidnotgiveanyfreshinsightintothetypeoftiessheultimatelywantsBritaintohavetothebloc-aquestionthatdivideshercabinetandherConservative,orTory,Party.TheEuropeanUnion’schiefnegotiators,MichelBarnier,issuedacautiousresponse,sayinginastatementthat,“WelookforwardtotheUnitedKingdom’snegotiatorsexplainingtheconcreteimplicationsofPrimeMinisterTheresaMay’sspeech.OurambitionistofindarapidagreementontheconditionsoftheUnitedKingdom’sorderlywithdrawal,aswellasonapossibletransitionperiod.”AlthoughBritainisscheduledtoexittheEuropeanUnionin2019,therehasbeenlittleprogressintalkssinceMarch,whenLondonformallyannounceditsintentiontoleave.BrusselsisinsistingthatBritainagreetothetermsofthedivorcebeforediscussingfuturetradeties,whiletheBritishwouldliketodobothsimultaneously.Inlightofthecontinuingstandoff,manybusinessworryabouta“cliffedge”scenario,inwhichBritainwouldcrashoutwithoutadeal,soMrs.Mayisunderpressuretofindawayoutoftheimpasses.SpeakinginFlorenceonFriday,Mrs.MaydidnotsaypreciselyhowmuchmoneyBritainwouldcontinuetocontributetotheEuropeanUnion.ButshemadeasignificantpromisethattheBritish-whoarebignetcontributorstothebloc-wouldnotleaveaholeintheunion’sbudgetin2019and2020.“Idonotwantourpartnerstofearthattheywillneedtopaymoreorreceivelessovertheremainderofthecurrentbudgetplanasaresultofourdecisiontoleave.”Mrs.Maysaid.Thatwouldprobablymeanpaymentsofaround20billioneuros,orabout$24billion,afterBritain’sdeparture.Itwouldalsoeffectivelymaintainthestatequoforthedurationofatwo-yeartransitionperiod,meaningthatBritainwouldallowthefreemovementofEuropeanworkersandacceptrulingsfromtheEuropeanCourtofJustice.Thisaloneisunlikelytobeenoughtosatisfythe27othermembernations,butMrs.Mayhintedthatshewouldbewillingtogofurtherand“honorcommitmentswehavemadeduringtheperiodofourmembership.”Inaddition,Mrs.MayproposedasecuritypartnershipwiththeEuropeanUnion,stressingBritain’simportanceasadefensepower,andalsoofferednewlegalsafeguardstoguaranteetherightsofEuropeanUnioncitizensinBritainafterBrexit.Overall,Mrs.MaysoughttostressthecommoninterestLondonshareswithcontinentalEuropeancapitalsinreachinganagreementandavoidingdisruptiontotrade,wrappingherodderindialoguethatwasmorepositive,andlessantagonistic,thanthatofsomepreviousinterventions.EuropeanUnionnegotiatorshaverefusedtotalkaboutpost-Brexittiesuntiltheyjudgethatthereis“sufficientprogress”ontheissuestheyconsiderapriority.thestatesofEuropeanUnioncitizensinBritainafteritleaves,theborderbetweenIrelandandNorthernIreland(whichisapartoftheUnitedKingdom)andBritain’sfinancialcommitmentstothebloc.Thereislittlesignyetthattheother27nationsarepreparedtograntBritainabespokeagreement,andofficialshavewarnedLondononnumerousoccasionsthattherewouldbeno“cherrypicking”ofthepartsofEuropeanUnionmembershipitlikes.There’sastalematebetweenEUandBrA、ThetwosideshavenotreachedanagreementonconditionsofBritain’sorderlyexit.B、BritainrefusestofillthefinancialboleoftheEU.C、BritishPeoplearedividedontheissueofBrexit.D、EUdoesnotwantBritaintoexitfromit.答案：A解析：本题考查细节理解。【关键词】stalemate;betweenEUandBritain;afterBrexit;because【主题句】第一段Seekingtoendastalemateinnegotiationsoverhercountry’swithdrawalfromtheEuropeanUnion,PrimeMinisterTheresaMayofBritainofferedFridaysubstantialpaymentstotheblocduringatwo-yeartransitionperiodimmediatelyafterthecountry’sexit.为了在英国退出欧盟的谈判中谋求结束僵局，英国首相特蕾莎?梅星期五表示在该国退出后的两年过渡期内向该集团提供大额支付。第四段TheEuropeanUnion’schiefnegotiators,MichelBarnier,issuedacautiousresponse,sayinginastatementthat,“WelookforwardtotheUnitedKingdom’snegotiatorsexplainingtheconcreteimplicationsofPrimeMinisterTheresaMay’sspeech.OurambitionistofindarapidagreementontheconditionsoftheUnitedKingdom’sorderlywithdrawal,aswellasonapossibletransitionperiod.”欧盟首席谈判代表米歇尔?巴尼耶发表了谨慎的回应，他在一份声明中表示“我们期待英国的谈判代表解释首相特蕾莎?梅的讲话的具体含义。我们的目标是迅速就英国有序撤退的条件以及可能的过渡期达成一致。”第六段最后一句ButshemadeasignificantpromisethattheBritish-whoarebignetcontributorstothebloc-wouldnotleaveaholeintheunion’sbudgetin2019and2020.但是她做出了重大承诺，即英国人是集团中的大的净捐赠者，不会在2019和2020年欧盟开支中留下财务漏洞。第二段Mrs.May’slong-awaitedintervention,duringaspeechinFlorence,Italy,wasbeingwatchedcloselyincapitalsontheContinentandinLondon,wheremembersofhercabinethavebeenfiercelydividedoverBritain’stortuousdivorcefromthebloc.在意大利佛罗伦萨的一次演讲中，梅夫人期待已久的干预被欧洲大陆首都和伦敦密切关注着，而她的内阁成员正是在英国与该集团的曲折‘离婚’中产生严重分歧。题目意为“英国脱欧后，欧盟和英国之间存在僵局，因为_____？”选项A意为“双方尚未就英国有序退出的条件达成协议”；选项B意为“英国拒绝填补欧盟的财务漏洞”；选项C意为“英国人在脱欧问题上存在分歧”；选项D意为“欧盟不希望英国退出”。根据主题句，双方陷入僵局主要是由于未对退出具体条件达成一致。选项B中，英国做出承诺将填补欧盟财务漏洞，故错误；由于脱欧问题，英国首相内阁分歧严重，未提及英国人民，选项C错误；文章中，未提及欧盟不希望英国退出，选项D错误；因此选项A与题意相符。11.关于外存储器选购和使用注意事项中，下列选项错误的是（）。A、硬盘性能越高越好B、硬盘尽量选择大容量C、CD-ROM即插即用D、数据传输时，切勿拔出USB内存答案：C解析：略。12.派生存款是指商业银行以（）为基础，运用信用流通工具进行其他资产业务时所衍生出来的、超过最初部分存款的存款。A、基础货币B、货币乘数C、货币供应量D、原始存款答案：D解析：派生存款是相对原始存款而言的，它也是以原始存款为基础的。13.资料：StarAirways,Mumbai'sdominantairlineforthepastfiveyears,hasreporteditisplanningtoreplaceitsentireaircraftfleetwithEuropean-producedSkystreamjets.Startingwithaninitialpurchaseof90jets,StarAirwaysexpectsthechangeovertotakeadecadetocomplete.Thenewplaneswillenabletheairlinetoexpanditsinternationalroutesaswellasprovidereplacementsforitsagingfleetofjetplanes.StarAirwaysandSkystream,inajointannouncementattheBrusselsAirShowonThursday,saidthattheorderincludedseventeenofthenewAWB85Oaircraft.ThiswillmakeStarAirwaysthefirstIndiancarriertoflytheAWB850,anaimithashadsincethepowerfuljetswerefirstproduced.WhatisNOTreportedasagoalofStarAirways?A、ToincreaseitsnumberofflightdestinationsB、ToreplacetheolderplanesinitsfleetC、TobeamongthefirsttouseanewaircraftD、Torelocateitsinternationalheadquarters答案：D解析：本题的问题是“以下哪一项不是星空航空的目标？”。选项A意为“增加航班目的地的数量”；选项B意为“更换其机队中的旧飞机”；选项C意为“成为第一批使用新飞机的公司”；选项D意为“搬迁其国际总部”。根据主题句可知，A、B、C选项均有提及，故选D。14.Sheandanotherwomanwereconvictedin2005oftax___butwerereleasedunderanamnesty.A、evasionB、enclosureC、erosionD、exception答案：A解析：本题考查形近词辨析。题目意为“她和另一个女人在2005年被判漏税罪，但是在大赦中获释了。”A项意为“逃脱、逃避”。B项意为“附件、围墙”。C项意为“侵蚀、腐蚀”。D项意为“例外、异议”。因此选A项，被判逃税罪。15.下列情境中，不适宜推行参与管理的是（）。A、完成任务的时间比较紧迫B、员工具备相应的智力、知识技术和沟通技巧C、参与不会使员工和管理者的地位和权力受到威胁D、组织文化支持员工的参与管理答案：A解析：推行参与管理要有成效必须符合的一个条件是：在行动前。要有充裕的时间来进行参与。选项A完成任务的时间比较紧迫，所以不适宜推行参与管理。16.某商业银行正在进行《合同法》知识大赛，其中涉及借款合同，根据你对《合同法》的理解，下列关于借款合同的说法中正确的是（）。A、订立借款合同时，贷款人不得要求借款人提供担保，除非借款人自愿提供担保B、借款人不得在还款期限届满之前向贷款人申请展期，即使贷款人同意，也不可以展期C、贷款人未按照约定的日期、数额提供借款，造成借款人损失的，应当赔偿损失，借款人未按照约定的日期、数额收取借款的，应当按照约定的日期、数额支付利息D、借款人没有按照约定的借款用途使用借款的，贷款人可以停止发放借款，但不可以解除合同答案：C解析：《合同法》第l98条规定，订立借款合同．贷款人可以要求借款人提供担保。担保依照《中华人民共和国担保法》的规定。所以A项错误。本法第209条规定．借款人可以在还款期限届满之前向贷款人申请展期。贷款人同意的，可以展期。所以B项错误。本法第201条规定，贷款人未按照约定的日期、数额提供借款，造成借款人损失的．应当赔偿损失。借款人未按照约定的日期、数额收取借款的，应当按照约定的日期、数额支付利息。所以C项．正确。本法第203条规定，借款人未按照约定的借款用途使用借款的，贷款人可以停止发放借款、提前收回借款或者解除合同。所以D项错误。故本题答案选C。17.Herspeechwas______,thatistosay,we______herspeech.A、impressive;wereimpressingbyB、impressed;wereimpressedatC、impressive;wereimpressedwithD、impressing;wereimpressingat答案：C解析：本题考查介词。题目意为“她的演讲令人印象深刻，也就是说，我们被她的演讲深深感动。”第一个空需要形容词，可以用impressive或者impressing，意思是给他人留下深刻印象。第二个空考察被动语态，需要beimpressedby/with被……打动。18.下列行为符合法律规定的是（）。A、任意拆看子女信件B、擅自进入他人住宅C、随意使用他人姓名D、制止未成年人吸烟答案：D19.Airline-maintenancebestpracticecould___oilindustryprofitability.A、overhaulB、enhanceC、confuseD、guide答案：B解析：本题主要考查词语含义，A选项意为“检修，改革”，B选项意为“提高，增加”，C选项意为“使混乱，使困惑”，D选项意为“引导，带领”，而题目意为“航空维修最佳实践能够提升石油行业的盈利能力。”这里指提升能力。20.下面各组宏观经济发展目标所对应的衡量指标错误的是（）。A、经济增长-国民生产总值B、充分就业-失业率C、物价稳定-通货膨胀D、国际收支平衡-国际收支答案：A解析：衡量经济增长的指标是国内生产总值（GDP)，不是国民生产总值。21.Itisbettertodieonone’sfeetthan（）A、livingonone’skneesB、liveonone’skneesC、onone’skneesD、toliveonone’sknees答案：D解析：本题考察非谓语动词，题目意为“跪着生不如站着死。”than的前后都应该是不定式结构，D选项符合。22.中国农业银行于2010年7月15日和16日正式在上海和香港两地上市，至此，中国四大国有商业银行全部实现上市，中国金融改革开始新的一页。根据上述材料，回答问题：（），上海证券交易所成立。A、1990年12月B、1991年7月C、1991年8月D、1991年12月答案：A解析：随着1990年12月和1991年7月上海证券交易所和深圳证券交易所的先后营运，股票市场得到了迅速发展。23.所有者(股东)权益变动表是资产负债表的（）。A、主表B、附注C、财务情况说明书D、附表答案：D解析：股东权益增减变动表，是反映企业在某一特定日期股东权益增减变动情况的报表。股东权益增减变动表包括在年度会计报表中，是资产负债表的附表。24.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.AccordingtoOECD,（）.A、MoreeffortswillbeneededtoensureasustainedeconomicgrowthB、InvestmentfromthegovernmentcontributesmosttotheworldeconomyC、ThemarketispessimisticontheworldeconomyD、Theworldeconomyisgrowingrapidlyandsteadily答案：A解析：本题考查细节理解。【关键词】AccordingtoOECD【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。第2自然段Inanupdatetoitseconomicforecasts,theParis-basedinternationalOrganizationrepresentingadvancedeconomiessaidthatmoreprivatesectorinvestmentwasneededfortheexpansiontoendure,forwagestorisesustainabilityandforinequalitiestobetackled.这家代表发达经济体、总部位于巴黎的国际组织在更新后的经济预测中表示，需要更多的私营部门投资，才能让经济扩张持续下去、工资实现可持续增长、不平等问题得到解决。题干意为“根据经济合作与发展组织（OECD）的推测，下列哪个是正确的？”选项A意为“要确保经济持续增长需要付出更多努力”；选项B意为”政府投资对世界经济贡献最大”；选项C意为“世界经济市场不乐观”；选项D意为“世界经济正快速稳定增长”。根据主题句可知，世界经济形势正在改善，但缺乏上升势头，需要加强私营部门投资，因此选项B、C、D不符合题意，故选A。25.以下项目中，属于资产负债表中流动负债项目的是（）。A、预计负债B、递延所得税负债C、一年内到期的长期借款D、应付债券答案：C解析：预计负债、递延所得税负债、应付债券在非流动负债项目下列示：一年内到期的长期借款应在流动负债项目内反映。26.______ATA-100,eachpageisidentifiedbyathreeelementnumberandapagenumber.A、AccordingwithB、InaccordancewithC、ToD、Inaccordingto答案：B解析：本题考察according/accordance的用法，常见用法是accordingto和inaccordancewith，两者都有“根据、依据”的意思，区别在于accordingto比较随意,inaccordancewith则多用于比较正式的问题,比如法律文件。题目意为“根据ATA-100,每一页由一个三元数和一个页码数来界定。”27.资料：Nativeads-oradsthattakeonthelookandfeelofthecontentsurroundingthem-aretakingoverdigitaladvertising.By2021,nativedisplayadrevenueintheUS,whichincludesnativein-feedadsonpublisherpropertiesandsocialplatforms,willmakeup74%oftotalUSdisplayadrevenue,upfroma56%sharein2016,accordingtonewBIIntelligenceestimatesbasedoffhistoricaldatafromtheInteractiveAdvertisingBureau（IAB）andPwC,aswellasIHS.Therapiduptickinnative'sshareofdisplayadrevenuecanlargelybeattributedtothedominanceofsocialplatformslikeFacebookandTwitter-whichwereearlychampionsofnativeandrelyalmostentirelyonnativeformats-aswellastheintroductionofnewprogrammatictechnologiesthataremakingiteasierforpublishersandadvertiserstoscalenativecampaigns.InanewreportfromBIIntelligence,webreaksoutnativeadsintothreecategories:socialnative,native-styledisplay,andsponsoredcontent（alsoreferredtoaspremiumnative）.Weprovide（一审未录入）forecastsforhowrevenuesfromtheseformatswillgrowoverthenextfiveyearsandlooksatwhatfactors,inparticular,aredrivingupspendingoneachoftheseadunits.Asanote,becauserevenuesfromthesethreetypesofnativecontentcanoverlap,wedonotprovideanoverallnativeforecast.Finally,welayoutsomeofthechallengesthatfacepropertiesthatrelyonnativeads,namelyadfrequencyandScalabilityissues.Herearesomekeytakeawaysfromthereport:Native-displayads,includingsocialnativeandnativeadsin-feedonpublisherwebsites,willmakeupthebulkofnativeadrevenuefrom2016-2021.NativedisplayadrevenueintheUSwillriseatafive-yearcompoundannualgrowthrate（CAGR）of17%duringthistimeperiodtoeclipse$36billion.Theriseofnativevideoads,particularlyonsocialplatforms,willbeoneofthemaindriversofthisgrowth.Accordingtothepassage,whatisNOTthereasonfortherapiduptickinnative’sshareofdisplayadrevenue?A、Thedominanceofsocialplatforms.B、Thedominanceofthedigitaladvertising.C、Theintroductionofnewprogrammatictechnologies.D、Publishersandadvertiserscannowscalenativecampaignseasily.答案：B解析：本题考查的是细节理解。【关键词】NOTthereason;rapiduptick;innative’sshareofdisplayadrevenue【主题句】第1自然段Nativeads-oradsthattakeonthelookandfeelofthecontentsurroundingthem-aretakingoverdigitaladvertising.原生广告-或者呈现周围内容外观的广告-正在取代数字广告。第3自然段Therapiduptickinnative'sshareofdisplayadrevenuecanlargelybeattributedtothedominanceofsocialplatformslikeFacebookandTwitter-whichwereearlychampionsofnativeandrelyalmostentirelyonnativeformats-aswellastheintroductionofnewprogrammatictechnologiesthataremakingiteasierforpublishersandadvertiserstoscalenativecampaigns.原生广告收入份额的快速增长主要归功于Facebook和Twitter等社交平台的主导地位--这些平台是原生广告的早期拥护者，几乎完全依赖原生格式--还要归功于新编程技术的引入，使得出版商和广告主更容易地扩展原生广告活动。本题的问题是“根据文章的说法，下列哪个选项不是原生广告在展示广告收入份额快速增长的原因？”。选项A意为“社交平台的主导地位”；选项B意为“数字广告的主导地位”；选项C意为“引入新的编程技术”，选项D意为“出版商和广告主现在可以轻松扩展原生广告活动”。根据主题句可知，原生广告正在取代数字广告，因此选项B“数字广告占主要地位”不正确，而其他选项均有涉及，故选B。28.资料：Arewalkerssmarterthandrivers?AreportpublishedlastmonthsaysmetropolitanareasintheUnitedStatesthatwerefoundtobemorepedestrian-friendlyalsooftenhadhigherlevelsofGDP-andtheircitizenswerebettereducated.ThestudywasconductedbySmartGrowthAmerica,anurbanadvocacygroupbasedintheDistrictofColumbia.Itlookedatthe30biggestmetrozonesintheUS,andrankedthembyhowmuchoffice,retail,andresidentialareawasconducivetowalking.Thequestionis,why?Dobrainierpeoplejustliketowalkandnotdrive?It'sacomplicatedanswer.Whatwedon'tknowiswhetherwalkableplacesattracteducatedpeople,orwhethereducatedpeoplemovetocertainplacesthatthenbecomemorewalkable.That'snotall:Educationlevelsaren'tjusthigherinwalkablecities.GDPis,too.ThegapbetweenthehighestandlowesturbanmetrosbyGDPinthestudyisachasmof49%,whichscholarcallsa"firstandsecondworldgap.Thisisseriousstuff."Ofcourse,correlationdoesn'tequalcausation.There'snotenoughdatatodefinitivelysaywhytheseurbanareasarefilledwitheducatedpeople.Butit'sdefinitelyastartingpointforconversation:Manysocioeconomicandgenerationaltrendstheworldovercouldhelpexplainwhyuniversitygraduatesgravitatetowardcrowded,subway-linedmetropolisesthesedays.Infact,suchanintellectualinfluxhasstartedtochangetheentirefacesofsomeurbanareas.Increasedurbanizationisn'ttheonlyreasoncar-eschewingcitiesseesmartercitizens.Youngpeopleplayarole,too.Millennials-thosebornbetweenaround1981and1996-arethemosteducatedgenerationinhistory.Nearlyhalfofthemholdabachelor'sdegreeorhigher.They'realsoallmovingtocities,unliketheirparents.ThesespikesintheworkforcetranslateintometroswithhigherGDPandhigheroveralleducationlevels.Whatphenomenonhasbeenfoundbyscholars?A、Entirefacesofurbanareasarechangingfast.B、Metropolitanareasaremorepedestrian-friendlyandricher.C、Educatedpeopleprefertoliveinwalkableplaces.D、Walkableplacesattracteducatedpeople.答案：B解析：本题考查的是细节理解。【关键词】phenomenon；foundbyscholars【主题句】第1自然段AreportpublishedlastmonthsaysmetropolitanareasintheUnitedStatesthatwerefoundtobemorepedestrian-friendlyalsooftenhadhigherlevelsofGDP-andtheircitizenswerebetter