信用社考试模拟题

1、信用社考试模拟题题号-一一二二二-三四五总分分值得分评卷人得分一、选择题（每小题1分，共65分）命题教师：张洽任课教师：张洽7、利润8、9、B、项目的流动性 项目的时间性账项调整后 财务报表编制前11、下列属于资产类账户的是向中央银行借款 单位活期存款单位活期存款 中长期贷款10天信用社内部培训全真模拟试卷课程名称（A）卷课程代码：适用班级：1、 下列不属于反映企业经营成果的会计要素是【】A、资产B、收入C、费用D利润2、 有关所有者权益类账户，说法不正确的是【】A、与费用类账户结构相似B贷方登记增加额C、借方登记减少额D、期末余额一般在贷方3、现金清查中无法查明原因的短款，经批准后计入【】A

2、、管理费用B财务费用C、其他应收款D营业外支持4、 下列经济业务应该填制银行存款收款凭证的是【】A、销售产品一批，款未收B、转让设备一台，收到转账支票并送交银行C、购入材料一批，开出支票D、将现金存入银行5、 基本会计等式并据以编制资产负债表的是【】A、资产二权益B、收入-费用=利润C资产二负债+所有者权益 D资产+负债二所有者权益6科目汇总表账务处理程序和汇总记账凭证账务处理程序的主要共同点是【A、记账凭证的汇总方法相同B登记总账的依据相同C、登记现金和银行存款日记账的依据相同D记账凭证都要汇总构成利润表的会计要素是【】A、资产、负债、利润B、资产、收入、利润C、收入、负债、利润D收入、费用

3、、下列账户中不属于损益类的是A、管理费用 B销售费用C、财务费用D、制造费用资产负债表中资产的排列依据是A、项目的重要性C、项目的收益性10、企业结账的时间是A、会计期末C、对账后DA、同业拆借 BC、贴现D、12、下列属于长期资产的是A、短期贷款B、C、存放同业D13、银行本票的提示付款期限为A、一个月B、不超过2个月C、自票据到期日10天 D自出票日起14、现金和银行存款的日记账一般采用【】A、三栏式活页账B、多栏式活页账C、三栏式顶本账D卡片账15、可以用于直接登记账簿的凭证是A、原始凭证B原始凭证汇总表C、记账凭证D、日结单16、 由于管理不善导致存货盘亏一般应计入【】【 】A、营业外

4、支出 B、管理费用C、费财务费用 D资产减值损失17、 反映一定时间现金及现金等价物流入和流出的报表是【】A、资产负债表 B所有者权益变动表C、现金流量表D利润表18、 某项业务原始凭证的日期为 5月3日，编制记账凭证的日期为 5月11日，登记账簿的日期为 5月27日，则下列说法正确的是【】A、编制记账凭证的时期应填 5月3日 B、编制记账凭证的时期应填 5月11日C、登记账簿的日期应为5月27日 D、登记账簿的日期应为5月3日19、 资产负债表中所有者权益的排列顺序是【】A、未分配利润-盈余公积-资本公积-实收资本B、实收资本-资本公积-盈余公积-未分配利润C、实收资本-盈余公积-资本公积二

5、未分配利润D资本公积-盈余公积-未分配利润-实收资本20下列会计档案中不需要永久保管的是【】A、年度财务报告B、现金和银行存款日记账C、会计档案保管清册D会计档案销毁清册 21、商业银行是【A、福利性质C、事业单位】性质的组织B政府机构D、金融企业22、关于货币的价值尺度只能的说法正确的是【】A、在商品的交换中起中介或媒介作用B在流通中退出、被保存收藏起来C、需要现实的货币D、只需要观念的货币23、利息是【】A、利润的一部分B、不肯能小于平均利润C、借款者取得资金的所有权所支付的代价D 、是借贷资本的价值24、在中国外汇中，USD仁RMB7.5这种标价方法是【】A、间接标价法B、直接标价法C、

6、美元标价法 D、中间标价法25、下列属于货币市场的是【 】A、债券市场 B资本市场C、股票市场D、商业票据市场26、某国某一时期商品的平均价格为 80，商品总量货币需要量为【】A 101587B 101785为8000单位，货币流通速度为6.3，则该国的C、 640000 D 、 50000 27、下列属于我国的M1的是【A、M0+单位活期存款C、M0+储蓄存款+政府债券28、商业银行派生存款的能力B、M0+准货币D、M0+【A、与原始存款成正比，与法定存款准备金率成反比B、与原始存款成正比，与法定存款准备金率成正比C、与原始存款成反比，与法定存款准备金率成反比D与原始存款成反比，与法定存款准

7、备金率成正比29、如果现金漏损率为0.2，法定存款准备金率为0.3，假设不考虑其他因素，则货币乘数为【】A 2.5B 2.4C、3 D、3.530、 基础货币指的是【】A、商业银行的存款准备金与流通中的现金之和B、商业银行派生的存款C、法定存款准备金D、商业银行的现金和法定存款准备金31、应对严重通货膨胀应采用【】A、积极的财政政策、积极的货币政策B、松的财政政策、松的货币政策C、紧缩的财政政策、紧缩的货币政策D积极的财政政策、紧缩的货币政策32、 下列不属于商业银行的职能的【】A、信用中介 B支付中介C、信用创造D、发行货币33、 下列属于商业银行负债业务的是【】A、吸收存款B、发放贷款C、

8、证券投资D、委托收款34下列属于中央银行的资产的是【】A、流通的货币B、商业银行的法定存款准备金C、商业银行的贴现D、政策性存款35、 下列不属于我国金融机构监管体制的是【】A、中国人民银行B、中国证监会C、中国银监会D、财政部36、 一个完整的计算机系统包括【】A）主机、键盘、显示器B）计算机及其外部设备C）系统软件与应用软件D）计算机的硬件系统和软件系统37微型计算机的运算器、控制器及内存储器的总称是【A）CPU B）ALUC）MPU D）主机38.长城386微机”中的“ 386指的是【】A）CPU的型号B）CPU的速度C）内存的容量中，微处理器的主要功能是进行【】A）算术逻辑运算及全机得

9、控制B）逻辑运算C）算术逻辑运算D）算术运算40.反映计算机存储容量的基本单位是【】A）二进制位B）字节C）字D）双字41在微机中，应用最普遍的字符编码是【】A）ASCII码B）BCD码C）汉字编码 D）补码42. DRAM存储器的中文含义是【】D）运算器的速39.在微型计算机A）静态随机存储器B）动态只读存储器C）静态只读存储器D ）动态随机存储器43微型计算机的发展是以【】的发展为表征的。45. 个人计算机属于【】A）小巨型机B）中型机 C）小型机D）微机46、中华人民共和国宪法中的哪项规定充分表明了我国的政权组织形式【】A人民民主专制制度B 人民代表大会制度 C 政治协商制度 D 民主集

10、中制度47、诉讼时效中断后，从中断时起，诉讼期间【】A. 不再计算 B.继续计算C.重新计算D. 届满48、在财产所有权中处于核心地位的是【】A. 占有权 B.使用权C. 用益权 D. 处分权49、 居民甲在与邻居乙的争执中，朝乙面部打了一拳，致乙右眼受伤，乙请求甲赔偿医药费的诉讼时效期间为【】A. 4 年 B. 1 年 C. 2 年 D. 2 0 年50、法律事实分为两种，一种是法律事件，另一种是【】A.法律后果B.法律责任C.法律行为D.法律制裁51、我国宪法规定，有权修改宪法的是【】A全国人大常委会B 中共中央委员会C全国人民代表大会 D全国人民代表大会主席团52、可以质押的权利有【】A

11、.著作权B.抵押权 C .提单 D.姓名权53、土地承包经营权属于【】A.用益物权B.债权 C .担保物权D.地上权54、甲公司将其与丙公司的合同权利转让给乙公司，则【】A.须经丙公司同意B.须通知丙公司 C.经乙公司同意D.须通知乙公司55、一人有限责任公司要求其注册资金最低限额为人民币【】元。A.三万B.十万 C. 五百万D.三十万56、我国票据法规定持票人对定期汇票的出票人和承兑人的票据权利时效，为自汇票到期日起】A）微处理器B）软件C）主机D）控制器44世界上公认的第一台电子计算机诞生在【A）1945 年 B） 1946 年C）1948 年 D）1952 年Early one morn

12、ing, more tha n a hun dred years ago, an America n inven tor called Elias Howe fin ally fell asleep. He had bee n work ing all ni ght on the desig n of a sew ing mach ineA.2年B.6个月C.3个月D.1年 but he had run into a very difficult problem: It seemed impossible to get the thread to run smoothly around the

13、 n eedle.Though he was tired, Howe slept badly. He tur ned and turn ed. Then he had a dream. He dreamt that he had bee n caught by terrible savages whose king wan ted to kill him and eat him uni ess he could build a perfect sew ing machi ne. When he tried to do so, Howe ran into the same problem as

14、before. The thread kept gett ing caught around the n eedle. The king flew into the cage and ordered his soldiers to kill Howe. They came up towards him with their spears raised. But sudde nly the inven tor no ticed someth ing. There was a hole in the tip of each spear. The inven tor awoke from the d

15、ream, realiz ing that he had just found the an swer to the problem .In stead of trying to get the thread to run around the n eedle, he should make it run through a small hole in the cen ter of the n eedle. This was the simple idea that fin ally made Howe desig n and build the first really practised

16、sew ing mach ine.Elias Howe was not the only one in finding the answer to his problem in this way.Thomas Edis on, the inven tor of the electric light, said his best ideas came into him in dreams. So did the great physicist Albert Einstein. Charlotte Bronte also drew in her dreams in writ ing Jane Ey

17、re.To know the value of dreams, you have to un dersta nd what happe ns whe n you are asleep.Even then, a part of your mind is still working. This unconscious（无意识的）,but still activepart un dersta nds your experie nces and goes to work on the problems you have had during the day. It stores all sorts o

18、f information that you may have forgotten or never have really noticed. It is only when you fall asleep that this part of the brain can send messages to the part you use whe n you are awake. However, the uncon scious part acts in a special way. It uses strange images which the conscious part may not

19、 understand at first. This is why dreams are sometimes called“ secret messages to ourselves ”.57. Accord ing to the passage, Elias Howe was.A. the first pers on we know of who solved problems in his sleepB. much more hard-work ing tha n other inven torsC. the first person to design a sewing machine

20、that really workedD. the only person at the time who knew the value of dreams58. The problem Howe was trying to solve was.A. what kind of thread to useB. how to desig n a n eedle which would not breakC. where to put the n eedleD. how to preve nt the thread from gett ing caught around the n eedle59.

21、Thomas Edis on is spoke n of because.A. he also tried to invent a sew ing machi neB. he got some of his ideas from dreamsC. he was one of Howe s best friendsD. he also had difficulty in falling asleep60. .Dreams are sometimes called “secret messages to ourselves ” because.A. stra nge images are used

22、 to com muni cate ideasB. images which have no meaning are usedC. we can n ever un dersta nd the real meaningD. on ly specially trained people can un dersta nd themBLanguage learning begins with listening. Children are greatly different in the amountof listening they do before they start speaking, a

23、nd later starters are often longlisteners .Most children will“obey” spoken instructionsmo time before they can speak,though the word “ obey” is hardly accurate as a description of the eager and delighted cooperation usually shown by the child .Before they can speak, many children will also ask quest

24、io ns by gesture and by making questi oning no ises.Any attempt to study the developme nt from the no ises babies make to their firstspoke n words leads to con siderable difficulties. It is agreed that they enjoy making no ises, and that duri ng the first few mon ths one or two no ises sort themselv

25、es as particularly expressive as delight, pain, friendliness, and so on. But since these can t be said to shthe baby s inten ti on to com muni cate ,they can hardly be regarded as early forms ofIan guage. It is agreed, too, that from about three mon ths they play with sounds for enjoyme nt, and that

26、 by six mon ths they are able to add new words to their store. This self-imitation （模仿）leads on to deliberate （有意的）imitation of sounds made or words spoke n to them by other people. The problem the n arises as to the point at which one can say that these imitatio ns can be con sidered as speech.It i

27、s a problem we n eed to get out teeth in to. The meaning of a word depe nds on what a particular person means by it in a particular situation and it is clear that what a child means by a word will cha nge as he gains more experie nee of the world .Thus the use at seve n mon ths of “ mama as a greet

28、ing for his mother cannot be dismissed as a meaningless sound simply because he also uses it at other times for his father, his dog, or anything else he likes. Playful and meaningless imitation of what other people say continues after the child has begun to speak for himself, I doubt, however whethe

29、r anything is gained when parents take advantage of this ability in an attempt to teach new sounds .61. Before childre n start speaking.A. they n eed equal amount of liste ningB. they n eed differe nt amounts of liste ningC. they are all eager to cooperate with the adults by obey ing spoke n in stru

30、ct ionsD. they can t understand and obey the adult s oraliiotituns62. Childre n who start speak ing late.A. may have problems with their liste ningB. probably do not hear eno ugh Ian guage spoke n around themC. usually pay close atte nti on to what they hearD. often take a long time in learning to listen properly63. A baby s first noises are.A. a n expressi on of his moods and feeli ngsB. a n early form of Ian guageC. a sign that he means to tell you somethingD. an imitation of th