xx年对口单招英语试卷及答案

1、2014江苏省对口单招英语考试试卷英语试卷（本试卷满分100分，考试时间120分钟）第一部分：语言知识运用（共40小题；每题1分，满分40分）第一节在本节中，你将读到10个句子，从题后所给的A、B、C、D四个选项中选出可以填入空白处的最佳选项。1. Everyoneexceptthetwinstherewhenthepartybegan.A.areB.isC.wereD.was2. BythetimeIfinishedreadingthetask,threehours.A.haspassedB.hadpassedC.passedD.arepassing3. reallyworriesJohni

2、sthathisparentsexpecttoomuchofhim.A.ThisB.ThatC.WhatD.Which4. IfJack'swifewon'tgototheparty,.A.eitherhewill.B.heneitherwillC.neitherwillheD.hewilleither5. Thedoctorsuggestswe'dbetternotstayinaplacesomebodyissmoking.A.thatB.whichC.whenD.where6. LastyearwasahardtimeformyfriendBill,buthedid

3、n't,hope.A.pickupB.useupC.catchupD.giveup7. HecameintothekitchenandaskedhowIwasonwiththecooing.A.makingB.takingC.doingD.getting8. Peopleusually"Hello"toeachotherwhentheymeetonthestreet.A.sayB.tellC.speakD.talk9. Youmayusemydictionaryyoudon'tkeepittoolong.A.assoonasB.aslongasC.aswel

4、lasD.asfaras10. Regardlessoftheenvironmentyouworkin,youarefacevariousconflicts.A.usedtoB.responsibleforC.boundtoD.reliableon第二节在本节中，你将读到15个短对话或句子，从题后所给的A、B、C、D四个选项中选出可以填入空白处的最佳选项。11. WhatdoyouthinkabouttheTVseriesHouseofCards?.A.Wonderful,IthinkB.Ithinkalotaboutit.C.Idon'tthinkso.D.Allright12.-H

5、aveyoueverbeentoMaldives?.A.ImnotsureB.sometimesC.ItdependsD.Neverbeenthere13.一MayIspeaktoAnna?Sorry,sheisnotin.;A.MayIleaveamessage?B.CanIgiveamessage?C.Wouldyouliketoleaveamessage?D.Canyoureceiveamessage?14.一Excuseme,butcouldItroubleyouforsomechange.一Willpenniesdo?.A.Letmesee.B.I'msure.C.Youar

6、ewelcome.D.Nevermentionit.15. 一Althoughit'sagoodopportunity,I'vedecidednottoacceptyouroffer.Idowishyou'dthinkitover.A.I'mgladtohearthat.B.I'msorrytohearthat.C.Idon'tthinkso.D.Forgetit.Manger:Can'tyouknockatthedoorbeforeyouentermyofficenexttime?Clerk:Sorry,sir.It'sjust

7、thatI'minsuchahurry.16. Themanagerexpresseshisfeelingof.A.sadnessB.annoyanceC.surpriseD.happinessMan:Howdoyoulikeyourtraining?Woman:Inmyopinion,thetrainingisnecessaryandeducational.17. What'sthewoman'sattitudetowardsthetraining?A.PositiveB.DisappointedC.NegativeD.DepressedLily:Hurryup,Da

8、vid.It'salreadytenpastseven.We'llbelatefortheconcertDavid:Don'tworry,dear.Wewillhavetwentyminutes18. WhattimewilltheconcertbeginA.7:00B.7:10C.7:20D.7:30Peter:Susan,what'sthematterwithyou?Susan:MyfriendJaneyelledatmejustnow.I'mnotgoingtotalktoheranymore19. Whattherelationshipbetwe

9、enSusanandJaneA.SistersB.RelativesC.FriendsD.Co-workersHenry:Didyoucallyoursistertoaskaboutherbirthdayparty?Owen:Sorry,Ididn't.Shehasgoneabroad.Henry:Idon'tthinkthat'strue.Shecalledoffhertrip.Wehaddinnertogetheryesterdayevening.Maybeyoushouldputawayyourcomputergamesandmakeacallphoneatonc

10、e.20. WhatisOwendoingaccordingtotheconversation?A.Heismakingacall.B.He'splayingcomputergames.C.Heishavingdinner.D.HeishavingapartyJane:Iheardontheradiothatitwillbefinethisweekend,MaybewecantakeatriptoChicago.Ben:Thatsoundsgreat.I'llcallJohntoseeifhewouldliketojoinus.Jane:John?HehasgonetoAmer

11、icaonbusiness.Ben:Whatapity!We'llhavetoputoffthetrip.21. WhowillgotoChicagoonthecomingweekend?A.NobodyB.JaneC.BenD.JohnJulia:It'snearlyeight.Ifyouwanttocatchthelasttrain,you'dbettergonow.Bill:Don'thurry.I'lldrivetothestation.Julia:Inthatcase,Letmegowithyou.Andyoudropmeoffatthecit

12、ycenter.I'llbuysomemilkformyson.Hewillcomebackhomefromworksoon.22. WhatwillJuliaprobablydo?A. SeeBilloff.B. Goshopping.C.DriveBilltothestation.D.Pickupherson.Mike:Hello,Mike'sServiceStationandCharge.Alice:ThisisAliceGreenspeaking.Ismycarreadyyet?Mike:I'mafraidwehaven'tbeenabletofindo

13、utwhat'swrongwithit.Ithinkyouneedanewcar,MissGreen.Alice:Ormaybeanewgarage.23. WhatcanwelearnfromAliceGreen?A.shewantstobuyanewcaratonce.B.Sheispleasedtohaveagarage.C.Shehashadhercarrepairedalready.D.Sheisn'tsatisfiedwithMikework.Whenapproachingthetable,besuretohaveyourpenready,bookopen.,and

14、padready.Whentakingtheorder,besuretogatheralltheinformationfromeachguest.Positionnumbersmustidentifycustomers.Alwaysgetthecookingdegreesformeats24. Theabovematerialisaboutthetrainingof.A.cooksB.waitersC.marketingassistantsD.salesmenDonotaimorpointthetorchtheeyesofyourselforpeoplearoundyou.Wheninoper

15、ation,donotPlaceanyobjectsincloserangeorinfrontofthetorch'slens.Donotleavethetorchonunattended.Donottouchtheheadofthetorchduringorafteruse.Keepawayfromthechildren.25. Theaboveistheonthetorch.A.warningsBexpressionsC.warrantyD.advertisement第三节在本节中，你将读到一段对话，从方框中所给的A、B、C、D、E五个选项中选出可以填入空白处的最佳选项。A.myn

16、ewsmartphoneB.I'mcrazyaboutit.C.Itworksgreat,too.D.Trueenough.E.Evenachildcanuseit.Diana:Whatareyouplayingwith,TimTim:26.Isn'titwonderful?.Diana:Wow,itsurelooksgreat.Tim:_27.Ithasahigh-qualitycamera,andit'28.Diana:Yeah,butachildcouldn'taffordthehighprice,right?Tim:_29.Butthisoneische

17、aperthanmostothermodels.Thecoloursaresoreal!Andyoucandownloadtonsofthingsontoit.Diana:Youarereallyintoit.,aren'tyou?Tim:30.第四节在本节中，你将读到一篇短文，从短文后所给的A、B、C、D四个选项中选出可以填入空白处的最佳选项，并将答案写在答题卷对应处。Areyouoneofthosepeople,whoareafraidofbuyingplaneticketsonline,and31_calltheairlinesandtalktoa"reallivepe

18、rson"?32isunderstandablethattheairlinesareencouragingustobookonlineratherthanoverthephone,becauseitcansavethemmoneyandthebenefitstothecustomerscanbesignificanttoo.Bookingonlinecanbeaneasyandrewardingexperience,if33_therightway.Asearch34"cheapplanetickets"orsimilarwillbringupdozensofwe

19、ll-knownwebsites.Thesewebsitesarefairlystraightforward35.Youtypeinyourdepartureanddestinationcity,datesandnumberofpassengers.After36woH,youhaveyourresultsonthescreeninfrontofyou.Checktheresultscarefullyasyoumayhavedozensofdifferentflightoptions（选择）tochoosefrom.Thecheapestflightoption37firstatthetopo

20、fthescreenwithsuccessiveoptionsranginginprice.38theactualprice,youmaywanttoconsiderotheraspectstoo,suchasthetimeofthedayofyourflightaswellasthedatesoftravel.Allofthiscanmakeahugedifferencetotheairfare.Sometimesitpaystotravelat"39_times"suchasearlymorningorovernight.Youcanalsogetadiscounton

21、airlineticketsbyflying40_thedayofabigholiday.31.A.wouldlikeB.shouldratherC.wouldratherD.shouldlike32.A.ItB.ThisC.ThatD.What33.A.doingB.doneC.doD.did34.A.toB.fromC.withD.for35.A.touseB.tobeusedC.useD.uses36. A.afewsecond'sB.afewseconds37. A.isdisplayedB.displays38. A.BecauseofB.Exceptfor39. A.nec

22、essaryB.unnecessary40. A.atB.onC.afewseconds'D.afew-secondC.isdisplayingD.displayedC.InadditionD.ApartfromC.convenientD.inconvenientC.inD.within第二部分：阅读理解（共22题，第51-68题每题2分；第69-72题每题1分，满分40分）第五节在本节中，你将读到几则阅读材料。第41-56题，从题后所给的A、B、C、D四个选项中选出最佳答案，并将答案写在答题卷对应处；第57和58题，将文中划线的句子翻译成中文，并将答案写在答题卷对应处。AASCHOO

23、LREPORTName:GeorgeBradleySchool:StonyBrookHighSchoolGrade:7Termending:8MaySubjects（科目）：MathematicsHecanworkoutmanydifficulties,welldoneScienceHeisalittleweak（弱）inthis,buthehastriedhisbesttocatchupwithothers.EnglishHeisthebestintheclass.Keepitup.SpanishHisreadingisverygood,butheneedsmoreoralpracticeH

24、istoryHeisnotsogoodatthis,buthasdonebetterthanbefore.GeographyHeisfamiliarwiththenamesofmanyplacesintheworld.MusicHedoesn'tlikeclassicalmusic,butcansingpopsongsverywell.Conduct:FairNo.inclass:9Absences:8Remarks（评语）:Georgehastheabilitytodoalotbetter.Welookforwardtohisbetterperformancenextterm.Cla

25、ssteacher:MichaelBohonPrincipal:RobertJohnsonSchoolreopens:11August41. WhichofthefollowingsubjectsisNOTmentionedintheSchoolReport?.A.SpanishB.EnglishC.PhysicsD.Geography42. George'sbestsubjectis.A.EnglishB.MusicC.ScienceD.Mathematics43. Howlongdoestheschoolholidaylast?A.OnemonthB.TwomonthC.Three

26、monthD.Fourmonth44. Georgeisnotsogoodat.A.HistoryandScienceB.MathematicsandHistoryC.EnglishandMusicD.GeographyandSpanish45. AccordingtotheReport,whichofthefollowingstatementsisNOTtrue?A. NostudentdoesbetterthanGeorgeinlearningEnglish.B. Georgelearnstwolanguagesubjectsinschool.C. Georgeworksveryhardi

27、nstudyingScience.D. Georgedoesnotlikesingingpopsongs.46. TheReportsuggestthatGeorgeisastudent.A.hard-workingB.friendlyC.optimisticD.helpfulBTheWinnersClubisabankaccountspeciallydesignedforteenagers.Ithasbeenmadetohelpyoubettermanageyourmoney.TheWinnersClubisatransactionaccount(交易账户)whereyoureceiveak

28、eycardsoyoucangettoyourmoney24/7-that's24hoursaday,7daysaweek!It'saclubwithimpressivefeaturesforteenagers:Noaccountkeepingfees!You'renomillionairesowedon'texpectyoutopaylargefees.Infact,therearenoaccountkeepingortransactionfees!Excellentinterestrates!Youwantyourmoneytogrow.TheWinners

29、Clubhasagoodrateofinterestwhichgetsevenbetterifyoumakeatleasttwodeposits(储蓄)withouttakingthemoutinamonth.ConvenientTeenagersarebusy-wegetthat.Youmayneverneedtocometoabankatall.WiththeWinnersClubyoucanchoosetousehandytellersandtobankfromhomeusingthephoneandtheInternetYoucanhavemoneydirectlydepositedi

30、ntoyourWinnersClubaccount.Thiscouldbeyourpocketmoneyoryourpayfromyourpart-timejob!(57)MegamagazineincludedAlongwithyourregularreport,youwillreceiveaFREEmagazinefullofgoodideastomakeevenmoreofyourmoney.TherearealsofantasticoffersandcompetitionsonlyforWinnersClubmembers.TheWinnersClubisagreatchoicefor

31、teenagers.Anditissoeasytojoin.Simplyfillinanapplicationform.Youwillhavetogetpermissionfromyourparentorguardian(sowecanorganizethatcoolkey-card)butitiseasy.Wecan'twaittohearfromyou.It'sthebestwaytochoosetobeawinner!47. TheservicesoftheWinnersClubareonlyprovidedfor.A.adultsB.teenagersC.parents

32、D.winners48. Whencanyougettoyourmoneyaccount?A.Onlyonworkdays.B.24/7.C.7hoursaday.D.Onlyonweekends.49. TheWinnersClubofferssomeconvenientservicesExcept.A.managingyouraccountathomeB.usinghandytellersC.usingthephoneandtheInternetD.borrowingmoneyfromthebank50. Thepurposeofgivingfreemagazinesisto.A.catc

33、hyourattentiontothebankB.expressyourideasandopinionsC.helpyoumakemoremoneyD.tellinterestingstories51. ItiseasytojointheWinnersClubbecauseyou.A.don'tneedtogetpermissionfromyourparentB.onlyneedtopaysmallfeesC.maysimplyfillinanapplicationformD.maysimplymakesaphonecalltothebankCHeIt's7:45inthemo

34、rning,and26-year-oldSteveClarksonisgoingtowork.Heputsonhisjacket,andpicksuphismobilephoneandlaptop.Asheleavesthehouse,heturnsonhisMP3playerandputsonhisheadphone.isreadytogo.Today,formillionsofpeople,gadgetslikeClarkson'sareanormalpartoflife."I'mareporterforamagazine,andI'musuallynot

35、intheoffice.Mymobilephoneandlaptophelpmetodomyworkbothontheroadandathome,"saysClarkson.Todaymanypeoplecanchecke-mails,sendmessages,orsurftheWeb,usingtheirmobilephones.(58)TinaFangisstudyingphotographyinNewYorkCity."Someofthesegadgetsareexpensive,buttheycansaveyourmoneyinthelongrun.Ihaveadi

36、gitalcamera.Icanuseittotakeeightypicturesandshootvideosatthesametime.IlistentomusiconmyMP3player,andIcandownloadandreadbooksonit,too.IusethecameraandMP3forbothlearningandfun."It'snow9:45.SteveClarksongetsane-mailfromhis17-year-oldsister.Shehasagadgetthatletshersende-mails,playgames,andtaken

37、otes.Sheisinclassrightnow."Ie-mailedherback.Itoldhertostopplaying,andpayattention,"laughsClarkson."Thesegadgetsarefun,butsometimestheycandistract(分散注意力)people,too."52. WhatdoesStevedowhenheleaveshishouse?A.Heputsonhisshirt.C.HeturnsonhisMP3player.53.WhatisSteve'sprofession?A.

38、 AWebengineerC.AreporterforamagazineB. Heputsdownhismobilephone.D.Heturnsdownhisheadphone.B.AclerkinanofficeD.AphotographerinNewYorkCity54. TinaFangusesherdigitalcamerato.A.takepicturesandshootvideosB.listentomusicC.downloadandreadbooksD.incase55. WhenStevegetsane-mailfromhissister,sheis.A.onthewayh

39、omeB.ontheplaygroundC.athomeD.inclass56.Whichofthefollowingisthebesttitleforthepassage?D.AMeaningfulDayA.ModernTechnologyB.GadgetsforworkandplayC.LifewithoutDigitalProducts第六节在本节中，你将读到两个分别来自阅读理解B和C篇中有下划线的句子，请根据上下文把他们翻译成中文，并将答案写在答题卡卷对应处。57. Thiscouldbeyourpocketmoneyoryourpayfromyourpart-timejob!58.

40、Todaymanypeoplecanchecke-mails,sendmessages,orsurftheWeb,usingtheirmobilephones.第七节在本节中，你将读到一篇短文。根据所给内容在短文后表格中的空格处填入一个恰当的词，并将答案写在答题卡卷对应处。每空一词Tobettercommunicatewithacomplainingcustomer,usethefollowingstepstohelpyouhandleandsolvetheproblem.Firstly,listencarefullyandwritedownanynames,dates,andmajorpoi

41、ntsofthecomplaint.Secondly,thinktwicebeforemakingpromises.Expressyourregretforhisorherdissatisfactionandanyinconvenienceheorshemayhaveexperienced,butthinkbeforeyougiveanypromise-becausenothingannoyscustomersmorethanabrokenpromise.Thirdly,cheekthefacts.Makesuretheinformationthecustomerhasgivenyouisco

42、rrectandworkoutsolutionsbyyourself.Thelaststepistooffersolutions.Whenthecustomercomplains,youshouldalwaysofferhimorherasolutiontotheproblem.Ifyoucannotdirectlyfixtheproblem,offerthecustomersomethingelsetotryandkeephimorhersatisfied.Therearemanydifferenttypesofsolutionswhichcouldturnadisappointedcust

43、omerintoahappyone,suchas,toofferareplacement,refundthemoney,offerarepair,offeradiscountonthenextpurchase,andapologizefortheinconveniencecaused.HowtoCommunicatewithaComplainingCustomerStep1Listencarefullyand59notes.Step2Thinkitover60makingpromises.Step3Makesurethatalltheinformationis61.Step4Don't

44、solvetheproblemdirectlybutoffersomethingelsetotryandkeepthecustomer62.第三部分书面表达（满分20分）假如你是李勇，将于今年六月从职业中学毕业，想在好朋友张文所在的城市工作。现在给他写一封信，告诉他你的想法，并希望能获得一些建议。该信件必须包含以下要点:1 .你学的专业是市场营销（Marketing）,并读了很多关于市场营销方面的书籍。2 .要找一份销售助理的工作。把所学的知识用于实践。3 .希望未来的工作单位能够为自己提供晋升的机会。4 .希望张文尽快回信。注意：1.词数为80-100词。2.注意写信格式江苏省2014年普通

45、高校对口单招文化统考一、参考答案I.语言知识运用（共10小题，每小题1分，共10分）1D6D2B7D3C8A4C9B5D10Cn.完型填空（共30小题，每小题分，共15分）11A16B21B26A31C36C12D17A22B27C32A37A13C18D23D28E33B38D14A19C24B29D34D39D15B20A25A30B35A40BIII.阅读理解（共15小题，每小题2分，共30分）41C46A51C56B42A47B52C5743C48B53C5844A49D54A5945D50C55D60参考范文DearZhangWen,Imwritingtoaskyouforsomea

46、dviceonmyfuturejob.I'mgoingtograduatefromthevocationalschoolthisJune.ImmajoringinMarketing,andIvereadalotofbooksonmarketinginmysparetime.IwanttoworkasamarketingassistantsothatIcanputwhatIhavelearnedintopractice.IdliketofindajobinthecitywhereyouliveandIalsohopethatthecompanycanoffermeachancetomov

47、eahead.Imlookingforwardtolearningfromyou.Yoursfaithfully,LiYong小企业会计准则一、单选题1、企业外购的存货采购成本不包括（C.可抵扣的增值税）。2、增值税一般纳税人的基本税率为（D.17%）。3、投资活动按照投资行为介入程度可分为（C.直接投资和间接投资）。4、小企业销售商品，确认销售商品收入时，可能贷记（D.主营业务收入）。5、速动比例=（C.速动资产/流动负债X100%6、在本量利分析法下计算利润时，下列计算公式中不正确的是（A.息税前利润=（单价-单位变动成本）X销售量）。7、小企业应对（B.自营建造的固定资产）计提折旧。8、

48、（B.偿债能力）是指企业偿还到期债务（包括本息）的能力。9、下列折旧计算公式正确的是（C.双倍余额递减法下，年折旧率=2+预计使用寿命（年）X100%）。10、（A.应收账款）是小企业因销售商品、提供劳务等业务应向购买方、接受劳务的单位或个人收取的款项。1、小企业销售商品，确认销售商品收入时，可能贷记（D.主营业务收入）。2、投资活动按照投资行为介入程度可分为（）。3、甲公司购入一项非专利技术，支付买价5000元，发生测试费1000元，均以银行存款支付。则甲公司会计处理正确的是（B.:无形资产一一非专利技术6000贷：银行存款6000）。4、企业发生的与生产经营活动有关的业务招待费支出，按照发

49、生额的（B.60%）扣除，但最高不得超过当年销售（营业）收入的5%o。5、小企业应对（B.自营建造的固定资产）计提折旧。6、小企业的会计要素计量属性均为（C.历史成本）。7、网上开店属于（D.网络创业）。8、（A.应收账款）是小企业因销售商品、提供劳务等业务应向购买方、接受劳务的单位或个人收取的款项。9、小企业外部会计信息使用者主要为（A.税务部门和银行）。10、在本量利分析法下计算利润时，下列计算公式中不正确的是（A.息税前利润=（单价-单位变动成本）X销售量）。1、（A.应收账款）是小企业因销售商品、提供劳务等业务应向购买方、接受劳务的单位或个人收取的款项。2、在本量利分析法下计算利润时，

50、下列计算公式中不正确的是（A.息税前利润=（单价-单位变动成本）X销售量）。3、企业的（B.生物资产）是指与农业生产相关的有生命的（即活的）动物和植物。4、下列折旧计算公式正确的是（C.双倍余额递减法下，年折旧率=2+预计使用寿命（年）XI00%）。5、小企业应由在建工程负担的职工薪酬，借记（C.在建工程）。6、下列关于资产负债表填列的说法中错误的是（C.“货币资金”项目应根据“银行存款”科目的期末余额填列）。7、增值税一般纳税人的基本税率为（D.17%）。8、小企业的会计要素计量属性均为（C.历史成本）。9、领用低值易耗品时，下列账务处理中不正确的是（D.借记“低值易耗品”）。10、企业外购

51、的存货采购成本不包括（C.可抵扣的增值税）。1、甲公司购入一项非专利技术，支付买价5000元，发生测试费1000元，均以银行存款支付。则甲公司会计处理正确的是（B.借：无形资产一一非专利技术6000贷：银彳T存款6000）。2、小企业的会计要素计量属性均为（C.历史成本）。3、企业外购的存货采购成本不包括（C.可抵扣的增值税）。4、甲公司的A产品本月完工470台，在产品100台，平均完工程度为30%,发生生产成本合计为100000元。则月末在产品的约当产量为（C.30）台。5、下列不属于财务分析法的是（D.比例分析法）。6、领用低值易耗品时，下列账务处理中不正确的是（D.借记低值易耗品”）。7

52、、速动比例=（C.速动资产/流动负债M00%）8、投资活动按照投资行为介入程度可分为（C.直接投资和间接投资）。9、在本量利分析法下计算利润时，下列计算公式中不正确的是（A.息税前利润=（单价-单位变动成本）X销售量）。10、（C.费用）是指小企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。二、多选题1、小企业发出存货成本的计量方法有（A.先进先出法B.移动加权平均法C.月末一次加权平均法D.个别计价法）。2、下列属于无形资产的有（A.专利权B.非专利技术C.商标权D.特许权）。3、股票投资的优点有（A.投资收益高C.流动性强）。4、小企业的建账流程分

53、为（A.选择准则B.准备账簿C.科目选择D.填制账簿）内容。5、现金流量表应当分别对（A.经营活动B.投资活动C.筹资活动）列报现金流量。6、为了核算小企业长期股权投资的取得、收取现金股利、投资损益、处置等业务，企业应当设置的科目有（A.长期股权投资B.投资收益C.应收股利）。7、主营业务利润=主营业务收入-（A.主营业务成本B.主营业务税金及附加）。8、在我国，社会保险的主要内容包括（A.养老彳险B.生育保险C.工伤保险D.医疗保险）。9、利润，是指小企业在一定会计期间的经营成果，包括（B.营业利润C.禾I润总额D.净利润）10、期间费用包括（A.销售费用B.管理费用D.财务费用）1、小企业

54、准则中，其他应收款核算的内容有（A.应收的各种赔款C.应收的各种罚款D.应向职工收取的各种垫付款项）。2、下列属于小企业存货的有（B.在产品C.包装物D.原材料）。3、利润，是指小企业在一定会计期间的经营成果，包括（B.营业利润C.利润总额D.净利润）4、主营业务利润=主营业务收入-（A.主营业务成本B.主营业务税金及附加）5、下列属于无形资产的有（A.专利权B.非专利技术C.商标权D.特许权）。6、小企业的筹资方式有（A.发行股票B.发行债券C.银行借款D.吸收直接投资）。7、财务分析目的按财务分析的主体不同分为（A.债权人进行的财务分析B.企业管理人员的财务分析C.投资人进行的财务分析D.

55、国家监管部门进行的财务分析）8、股票投资的优点有（A.投资收益高C.流动性强）。9、小企业的收入按收入形成的原因可分为（A.商品销售收入B.提供劳务收入）。10、期间费用包括（A.销售费用B.管理费用D.财务费用）1、财务分析目的按财务分析的主体不同分为（A.债权人进行的财务分析B.企业管理人员的财务分析C.投资人进行的财务分析D.国家监管部门进行的财务分析）。:2、小企业准则中，其他应收款核算的内容有（A.应收的各种赔款C.应收的各种罚款D.应向职工收取的各种垫付款项）。3、消耗性生物资产在账务处理时可能涉及的会计科目有（A.农产品B.消耗性生物资产D.银行存款）；4、为了核算小企业长期股权

56、投资的取得、收取现金股利、投资损益、处置等业务，企业应当设置的科目有（）。5、现金流量表应当分别对（A.经营活动B.投资活动C.筹资活动）列报现金流量。6、小企业的建账流程分为（A.选择准则B.准备账簿C.科目选择D.填制账簿）内容。7、增值税纳税期限可能为（A.1日B.15日C.1个月）。8、期间费用包括（A.销售费用B.管理费用D.财务费用）。9、下列属于小企业现金使用范围的有（A.支付给个人的各种奖金B.出差人员必须随身携带的差旅费C.各种劳保、福利费用以及国家规定的对个人的其他现金支出D.结算起点1000元以下的零星支出）。10、小企业的财务报表至少应当包括（A.资产负债表B.利润表C.附注）。1、下列关于小企业会计准则的说法中，正确的有（A.小企业会计准则下，不计提存货跌价准备B.小企业会计准则下，盘盈存货实现的收益应当冲减管理费用C.小企业会计准则下，发生损失时直接冲减资产，不计提减值准备D.小企业会计准则下，全部采用直线法摊销）。2、股票投资的优点有（A.投资收益高C.流动性强）。3、下列属于无形资产的有（A.专利权B.非专利技术C.商标权D.特许权）。4、小企业发出存货