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第十套

第十套
第十套

710 分四级模拟题第十套

Part I Writing (30 minutes)

注意:此部分试题在答题卡1上。

Part II Reading Comprehension (Skimming and Scanning) (15 minutes) Directions: In this part, you will have 15 minutes to go over the passage quickly and answer the Questions on Answer Sheet 1

For questions 1-7, mark

Y (for YES) if the statement agrees with the information given in the

passage;

N (for NO) if the statement contradicts the information given in the

passage;

NG (for NOT GIVEN ) if the information is not given in the passage.

For Questions 8 –10, complete the sentences with information given in the passage.

Soccer: Zidane Is Not the Only One Who Has Some Regrets On French television three days after he head-butted(用头冲撞)Marco Materazzi in the World Cup final game, Zinédine Zidane admitted his act was unpardonable. He said that he had no regrets. But he asked FIFA(国际足球联盟), the international governing body, to punish Materazzi for insults he claimed provoked his violence.

By Thursday, FIFA began disciplinary proceedings against both players, and summoned them to a disciplinary hearing on July 20.

The World Cup is over, the acrimony(言谈举止上的刻毒)lingers on, the sport is in the dock.

FIFA has next to no power over Zidane because he retired Sunday. It can ban him for a handful of games he has no intention of playing, and it can tickle the multimillionaire’s wrist with a fine of a few thousand euros.

As to Materazzi, he denies using racist or abusive terms about Zidane’s moth er and sister. The only men within earshot(听力所及之范围)of the exchange were the protagonists(主角), and their versions of what led up to the violent butt into Materazzi’s chest are incompatible(矛盾的).

The world has already heard Zidane’s defense.

“My act was unforgivable,” he broadcast, “but they must a lso punish the true guilty party, and the guilty party is the one who provokes.”

Unlike Zidane, unlike the French president, Jacques Chirac, who fetes him unreservedly, some of us do have regrets.

We regret that Zidane’s extraordinary career, of beauty and grace on the ball periodically let down by violent ill temper, should end this way.

We regret his kindergarten defense, which amounts to “he called me names, so I hit him.”

We regret that FIFA chose, the morning after the unpardonable act, to announce him as player of the tournament. FIFA had time but failed to think of its own slogan

and act “For the Good of the Game.”

Does the Zidane Apology to the W orld’s Children Do It For You?

Zidane says that he will go to the court in Zurich on July 20 and tell them everything he said on French TV.

“I want to be open and honest because it was seen by two or three billion people, and millions and millions of children,” he said. “I want to ask forgiveness from all the children who watched.

“There was no excuse for that. I have children and I know what it is like, I always tell them not to take advantage of, and to avoid, this type of situation.”

But Zizou (Zidane) would not say that he had regrets about what he did “because that would be like admitting that he had every reason to say what he did,” referring to Materazzi.

Which is what?

“I can’t repeat it,” Zidane insisted. “I can’t say it. But words can sometimes be harder than actions. I would rather have taken a punch on the jaw than have heard it. The real wrongdoer i s him.”

There is probably not a professional player from Australia to America who has not had to put up with taunts(辱骂,嘲弄)from opponents. Most just deal with it. Some even get the better of their antagonist(对手). A classic encounter had a cricket player answering a taunt with why he was so fat, with the answer, “Because every time I slap your sister, she gives me a biscuit.”

Zidane never mastered the biting tongues. He, in effect, pleads crime of passion, provoked by “very hard words repeated several times.”

The world’s media employed lip readers(读唇语的人)to figure out what was said. Few noted that Zidane was first to say something after Materazzi held the France player’s shirt. The experts came up with a dozen interpretations, ranging from implications of Islamic terrorism to abuse of Zidane’s moth er.

One M an’s Word Against the O ther’s

The Italian made a fresh confession to the FIFA. Materazzi’s hard-man reputation is inadmissible evidence. Web sites hum with video of brutality by him in Italian domestic soccer. But that is not what is on trial here. Materazzi may be a brute, but he is not mute and Wednesday he told an Italian sports newspaper, Gazzetta dello Sport: “I didn’t say anything to Zidane about religion, politics or racism. I didn’t insult his mother. I lost my mother when I was 15 and still get emotional when I talk about it.”

He added that Zidane was his hero, he admired him a lot.

A Real Man, Not a God: Media debate

The debate in France polarizes those who praise Zidane for showing he is a man and not a god. But Jean-Marie Petitclerc, a priest who works among disadvantaged neighborhoods like the one where Zidane grew up in Marseille, asked in Thursday’s Le Figaro: “How could he ruin his exit and offer such a bad example to all the kids who themselves have such problems controlling their an ger?”

La Repubblica in Italy commented: “Zidane might be a champion, but there’s nothing dumber than using one’s mother, sister or wife to justify one’s brutishness.”

In England, still torn over Wayne Rooney’s red card for stomping on an opponent, the BBC solicited(恳求)public opinions. From the rural country, came shock horror at Zidane’s street fighting instinct, from the inner cities voices in favor of the player doing what a real man has to do.

Yet Zidane long ago won admirers, this writer included, for the way he bears fame. His humility contrasts markedly with the David Beckham cult(礼拜,信徒)imagery.

If FIFA were a real court, it would dismiss hearsay(谣言)and adulation(阿谀奉承). The only irrefutable(不能反驳的)evidence is the head butt.

In the final reckoning, Zidane’s “previous” might be taken into account. He has been sent off 14 times, including a stamp on a Saudi who apparently insulted his Algerian origins during the 1998 World Cup, and a head butt on a Hamburg player.

Retrospect moves us to regard Zidane’s genius as flawed by a hot temper. Some of us suspect that his final foul deed came from frustration from a man struggling to command his former greatness in his final performance.

Mixed reaction to Zidane

For most of his countrymen, Zinédine Zidane’s apology for th e attack that marked the end of his career - even if he didn’t explain what prompted it.

But not everyone in Europe was so impressed. Italy said that Zidane would have done better to stay silent and Spain complained he was more defiant(对抗的)than repentant(悔改的).

“We still don’t understand it but it’s not because of this act that we are going to love him less,” a French fan, Nelson Laforêt, said Thursday, a day after he watched Zidane interviewed on French television. “We are not going to forget all the past.”

The Thursday editions of many French papers described Zidane’s words as a belated farewell to fans after a career that included titles at the 1998 World Cup triumph and 2000 European Championship.

His apology “achieved the pardon that many had already accorded him,” sports daily L’équipe wrote Thursday, although it criticized him for not acknowledging the consequences of his act on the final and on his teammates.

“It would have been better if he had kept his mouth shut,” a Rome daily newspaper, La Repubblica, wrote. “Zidane might be a champion, but there’s nothing dumber than using one’s mother, sister or wife to justify one’s brutishness. So Zidane last night became the caricature(讽刺漫画)of the crime of honor.”

In Spain, a national daily, La Vanguardia, urged FIFA to cancel Zidane’s Golden Ball award as the Cup’s best player. “It took Zizou three days to apologize and he did it defiantly and without showing any sign of repentance. FIFA can go on preaching against violence and in favor of fair play, but if it does not strip him of the award, then it should not complain afterward if fans behave similarly in the stands.”

注意:此部分试题请在答题卡1上作答;8-10题在答题卡1上。

1.Zidane admitted his act was unpardonable the day after the World Cup final game.

2.Materazzi denies using racist or abusive terms about Zidane’s mother and sister.

3.Zidane believes that actions are sometimes harder than words, and tha t’s why he

would rather have head-butted Materazzi than have heard it.

4.Quite a lot of professional players probably have the experience of tolerating

taunts from their opponents.

5.FIFA employed lip readers to interpret what Materazzi said to Zidane during the

investigation.

6.Materazzi regretted to regard Zidane as his hero and would never admire him

again in the future.

7.Italian and Spain complained Zidane was more defiant than repentant

Part III Listening Comprehension (35 minutes)

Section A

Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A), B), C) and D), and decide which is the best answer. Then mark the corresponding letter on Answer Sheet2 with a single line through the centre.

注意:此部分试题请在答题卡2上作答。

11. A) No, he missed it. B) Yes, he probably did.

C) Yes, he did. D) No, he didn’t.

12. A) It’s quiet in the restaurant.

B) The price is high in the restaurant.

C) The restaurant serves good food.

D) The restaurant is too far from their school.

13. A) V oluntary work can help the man establish connections with the community.

B) The man’s voluntary work has left him little room in his schedule.

C) V oluntary work with the environment council requires a time commitment.

D) A lot of people have signed up for voluntary work with the environment

council.

14. A) He lost a lot of weight in several months.

B) He stopped exercising a few months ago.

C) He had a unique way of staying healthy.

D) He was never persistent in anything he did.

15. A) She is confident. C) She is bored.

B) She is worried. D) She is upset.

16. A) At the information desk. C) In a restaurant.

B) In an office. D) At a railway station.

17. A) The man is usually the last to hand in his test paper.

B) The man has made a mess of his midterm exam.

C) The man has bad study habits.

D) The man is a diligent student.

18. A) Trying to persuade the male members to vote for her.

B) Running for chairman of the trade union.

C) Choosing a campaign manager.

D) Selecting the best candidates.

Questions 19 to 22 are based on the conversation you have just heard.

19. A) He is waiting for his favorite program.

B) He is not getting on well with his roommate.

C) He is relieving his study pressure.

D) He is waiting for the woman.

20. A) Because he didn’t do well last time.

B) Because he is usually busy.

C) Because he doesn’t know what he got last time.

D) Because he isn’t familiar with the woman.

21. A) He thinks it is too late.

B) He doesn’t want to make her important.

C) He doesn’t know her well.

D) He doesn’t believe she is good at math.

22. A) She is sure that Elizabeth is free.

B) She is sure that this call can help Elizabeth review.

C) Elizabeth owes her a big favor.

D) Elizabeth is always ready to help others.

Questions 23 to 25 are based on the conversation you have just heard.

23. A) From the woman.

B) From the newspaper

C) From the administration office.

D) From his friends.

24. A) Protect the campus buildings.

B) Converse the old trees.

C) Protect the open spaces.

D) Organize protests.

25. A) Some old trees.

B) A lake.

C) A picnicking area.

D) A car park.

Section B

Directions:In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A), B), C) and D). Then mark the corresponding letter on Answer Sheet2 with a single line through the centre.

注意:此部分试题请在答题卡2上作答。

Passage One

Questions 26 to 28 are based on the passage you have just heard.

26. A) They are delighted because they can enjoy the scenery while driving.

B) They are frightened because traffic accidents are frequent.

C) They are irritated because the bridge is jammed with cars.

D) They are pleased because it saves them much time.

27. A) They don’t have their own cars to drive to work.

B) Many of them are romantic by temperature.

C) Most of them enjoy the drinks on the boat.

D) They tend to be more friendly to each other.

28. A) Many welcome the idea of having more bars on board.

B) Many prefer the ferry to maintain its present speed.

C) Some suggest improving the design of the deck.

D) Some object to using larger luxury boats.

Passage Two

Questions 29 to 32 are based on the passage you have just heard.

29. A) They had lost their jobs as a result of the Industrial Revolution.

B) They had been suffering from political and religious oppression.

C) They wanted to flee from the widespread famine in Northern Europe.

D) They wanted to make a fortune there by starting their own business.

30. A) They might lose control of their members because of the increase in

immigration.

B) Their members might find it difficult to get along with the newcomers.

C) The working condition of their members might deteriorate.

D) Their members might lose their jobs to the newcomers.

31. A) To impose restrictions on further immigration.

B) To improve the working conditions of immigrants.

C) To set a minimum wage level for new immigrants.

D) To put requirements on languages for newcomers.

32. A) They were looked down upon by European immigrants.

B) They had a hard time seeking equal job opportunities.

C) They worked very hard to earn a decent living.

D) They strongly opposed continued immigration.

Passage Three

Questions 33 to 35 are based on the passage you have just heard.

33. A) To determine whether the Earth’s temperature is going up.

B) To study the behavior of some sea animals.

C) To measure the depths of the ocean.

D) To measure the movement of waves in the ocean.

34. A) They were frightened and distressed.

B) They swam away when the speaker was turned on.

C) They swam closer to “examine” the speaker when it was turned off.

D) They didn’t seem to be frightened and kept swimming near the speaker.

35. A) To attract more sea animals to the testing site.

B) To drive dangerous sea animals away from the testing site.

C) To help trace the sea animals being tested.

D) To determine how sea animals communicate with each other.

Section C

Directions:In this section, you will hear a passage three times. When the passage is read for the first time, you should listen carefully for its general idea. When the passage is read for the second time, you are required to fill in the blanks numbered from 36 to 43 with the exact words you have just heard. For blanks numbered from 44 to 46 you are required to fill in the missing information. For these blanks, you can either use the exact words you have just heard or write down the main points in your own words. Finally, when the passage is read for the third time, you should check what you have written.

注意:此部分试题在答题卡2上;请在答题卡2上作答。

Part IV Reading Comprehension (Reading in Depth) (25 minutes)

Section A

Directions:In this section, there is a passage with ten blanks. You are required to

select one word for each blank from a list of choices given in a word bank following the passage. Read the passage through carefully before making your choices. Each choice in the bank is identified by a letter. Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the center. You may not use any of the words in the bank more than once.

Questions 47 to 56 are based on the following passage.

Eye contact is a nonverbal __47__ that helps the speaker “sell” his or her ideas to an audience. Besides its persuasive powers, eye contact helps hold listeners interest. A __48__ speaker must maintain eye contact with an audience. To have good rapport (关系) with listeners, a speaker should __49__ direct eye contact for at least 75 percent of the time. Some speakers focus exclusively in their notes. Others gaze over the heads of their listeners. Both are likely to lose __50_’s interest and esteem. People who maintain eye contact while speaking, whether from a podium (演讲台) or from across the table, are “regarded no t only as exceptionally well----disposed by their target but also as more believable and earnest”.

To show the potency (作用,效力) of eye contact in daily life, we have only to consider how passers-by behave when their glances happen to meet on the street. At one __51_ are those who feel __52_ and immediately look away. To make eye contact, it seems, is to make a certain __53_ with someone.

Eye contact with an audience also lets a speaker know and monitor the listeners. It is, in fact, __54__ for analyzing an audience during a speech. Visual cues (暗示) from the audience members can__55__ that a speech is dragging, that the speaker is dwelling on a particular point for too long, or that a particular point requires further explanation. As we have pointed out, visual __56_ from listeners should play an important role in shaping a speech as it is delivered.

注意:此部分试题请在答题卡2上作答。

Section B

Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B), C) and D). You should decide on the best choice and mark the corresponding letter on the Answer Sheet 2 with a single line through the centre.

Passage One

Questions 57 to 61 are based on the following passage.

Do we need laws that prevent us from running risks with our lives? If so, then

perhaps laws are needed prohibiting the sale of cigarettes and alcoholic drinks. Both products have been known to kill people. The hazards of drinking too much alcohol are as bad or worse than the hazards of smoking too many cigarettes. All right then, let’s pass a law closing the liquor stores and the bars in this country.Let’s put an end once and for all to the ruinous disease from which as many as 10 million Americans currently suffer — alcoholism.

But wait. W e’ve already tried that. For 13 years, between 1920 and 1933, there were no liquor stores anywhere in the United States. They were shut down —abolished by an amendment (修正案)to the Constitution(to 18th) and by a law of Congress(the Volstead Act) .After January 20, 1920, there was supposed to be no more manufacturing, selling, or transporting of “ intoxicating (醉人,使中毒)liquors”. Without any more liquor, people could not drink it. And if they did not drink it, how could they get drunk? There would be no more dangers to the public welfare from drunkenness and alcoholism. It was all very logical. And yet prohibition of liquor, beer, and wine did not work. Why?

Because, law or no law, millions of people still liked to drink alcohol. And they were willing to take risks to get it. They were not about to change their tastes and habits just because of a change in the law. And gangs of liquor smugglers made it easy to buy an illegal drink—or two or three. They smuggled millions of gallons of the outlawed beverages across the Canadian and Mexican borders. Drinkers were lucky to know of an illegal bar that served Mexican or Canadian liquor. Crime and drunkenness were both supposed to decline as a result of prohibition. Instead people drank more alcohol than ever — often poisoned alcohol.

On December 5, 1993, they repealed(撤消)prohibition by ratifying(批准)the 21st Amendment to the Constitution.

注意:此部分试题请在答题卡2上作答。

57. Which of the; following was NOT a characteristic reason for the proposal of the

18th Amendment to the Constitution and the Volstead Act?

A) There would be no further danger to the public from alcoholism.

B) People would not become drunk or create a public nuisance.

C) There would be a rise in the cost of alcoholic beverages.

D) Without liquor, people would not drink.

58. During Prohibition, illegal alcohol was ———.

A) sold openly

B) no longer a temptation

C) a major factor in the passage of the Volstead Act

D) brought across the Mexican and Canadian borders

59. During Prohibition, people ————

A) lived in fear of the law

B) were willing to risk arrest for the pleasure of liquor

C) recklessly endangered their communities

D) were respectful of the legal sanctions placed on them

60. When enacting the prohibition laws, government officials assumed that ______.

A) every American would buy alcohol illegally

B) all criminal activities would cease

C) patrols of the Canadian border would halt the sale of alcohol

D) the social threat from drunkenness would decline

61. It can be inferred from the passage that _____.

A) the Congress was wise to repeal Prohibition

B) the Prohibition Era was characterized by a decrease in crime and drunkenness

C) during Prohibition, most Americans stopped drinking

D) laws should be passed to ban the sale of alcoholic beverages

Passage Two

Questions 62to 66 are based on the following passage.

In technologically advanced societies, the enormous consumption of energy per head is one aspect of the ever-increasing pressure man is placing on his environment. Early industrial man used three times as much energy as his agricultural ancestor; modem man is using three times as much as his industrial ancestor. If present trends continue, the rate of consumption will have tripled (3倍) again by the end of the century. The problem lies in the fact that most of our current energy sources are finite. The hard truth is that a day will come when there is little or no exploitable coal, oil or natural gas anywhere. The sharp rise in the price of oil over the last decade has been unpleasant for many parts of the world but in the long run it is beneficial, partly because it discourages waste and partly because it has forced many nations to seek ways of developing better and more permanent sources of energy.

Energy sources may initially be divided into two kinds nonrenewable (i.e. finite) and renewable. The former group includes coal, oil, and gas, in the long run, nuclear; the latter hydro-powers,solar power and wind power. The energy from all these sources ultimately derives from the sun. There is a further source —geothermal—which depends on the earth’s own heal.In practice this may be classed as nonrenewable as it is exploitable in only a few places and even that is limited.

There is a second distinction that is often made between conventional and non-conventional energy sources. A conventional energy source is one which is at present widely exploited. In view of the points made in paragraph 1 (above) it will be realized that, broadly, the conventional sources are the non-renewable ones. This is not entirely true, however, as a good deal of oil is locked up in solid form in rock (tar sands and oil shale) and this source, though non-renewable, is also non-conventional, since it has not so far been developed very much.

注意:此部分试题请在答题卡2上作答。

62.The sentence “The sharp rise in the price of oil…in the long run it is beneficial” in

paragraph 1, lines 7-8, means ________.

A) the oil producers will make more money

B) the merchants will benefit a lot

C) the sharp rise will make people save on the use of oil

D) both A) and B)

63. What's the meaning of “geothermal” in paragraph 2, line 4?

A) The heat.

B) The earth

C) Temperature.

D) The heat from the earth.

64. We are warned that _________.

A) the renewable energy source will be less and less

B) the non-renewable energy will be more and more

C) there will be no energy source

D) heat energy will be permanent

65. If we continue to consume energy at the present rate, by the end of the century,

we shall have used energy ______.

A) 6 times as much as the early industrial men

B) 27 limes as much as the agricultural ancestor

C) 3 times as much as the modern men

D) 9 times as much as the agricultural men

66. Which of the following is correct according to the passage?

A) Non-renewable source is more.

B) Renewable source is little.

C) There is nothing to do between non-renewable and non-conventional sources

D) Oil locked up in solid form in rock is not wisely exploited at present.

Part V Cloze (15minutes)

Directions: There are 20 blanks in the following passage. For each blank there are four choices marked A), B), C) and D) on the right side of the paper. You should choose the ONE that best fits into the passage. Then mark the corresponding letter on Answer Sheet2 with a single line through the centre.

注意:此部分试题请在答题卡2上作答。

Directions: This part consists of a short passage. In this passage, there are altogether 10 mistakes, one in each numbered line. You may have to change a word, add a word or delete a word. Mark out the mistakes and put the corrections in the blanks provided.

If you change a word, cross it out and write the correct word in the corresponding blank, lf you add a word, put an insertion mark in the right place and write the missing word in the blank. If you delete a word, cross it out and put a slash in the blank.

注意:此部分试题请在答题卡2上;请在答题卡2上作答。

Part VI Translation (5 minutes)

Directions: complete the sentences on Answer Sheet 2 by translating into English the Chinese given in brackets.

注意:此部分试题在答题卡2上;请在答题卡2上作答。

Alternative to Translation: Short Answer Questions (15 minutes)

Directions: In this part there is a short passage with 5 questions or incomplete statements. Read the passage carefully. Then answer the questions or complete the statements in the fewest possible words.

The concept of information superhighway has been around for more than a decade, but until 1993 it was merely a technological imagination. Today information superhighway has become an everyday topic and is making its entry into our lives.

Information superhighway is an unprecedented (空前的,史无前例的) nationwide, or worldwide, electronic communications network that connects everyone to everyone else, and provides just about any sort of electronic communication imaginable. Hook up your computer to the Internet and you are on your information superhighway. The purpose of information superhighway is to provide remote electronic banking, schooling, shopping, taxpaying, game playing, video conferencing, movie ordering, medical diagnosing (诊断), etc. Information superhighway will make many things you do easier and more convenient. For example, instead of calling your friends one by one to tell them the party is canceled, you’ll simply send a single e-mail message to everyone at once. And if you live in a rural area far from a major hospital, telemedicine (远程医疗) may allow a specialist in London to diagnose you without your having to travel farther than to your local physician’s clinic. Information superhighway may also pull together newspaper and magazine articles from around the world on a particular topic of your own interests. If you like to shop with someone who lives in another city, you may call him or her and then do home shopping together for an hour or two.

Whether you like it or not, information superhighway will change the way we live.

注意:此部分试题在答题卡2上;请在答题卡2上作答。

答题卡1 (Answer Sheet 1)

Part I Writing

Directions:For this part, you are allowed 30 minutes to write a composition on the topic A letter to Student Affairs.. You should write at least 120 words following the outline given below:

A letter to Student Affairs about the Lost Student Card

假设你是李明。你不慎将你的学生证遗失,写一封信给学校的学生处(Student Affairs)。信的内容必须包括承认错误、要求补学生证、保证此类事件不再发生。Dear Sir or Madam, ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Li Ming

Part II Reading Comprehension (Skimming and Scanning) (15 minutes) 1. [Y] [N] [NG] 2.[Y] [N] [NG] 3.[Y] [N] [NG] 4.[Y] [N] [NG]

5. [Y] [N] [NG]

6.[Y] [N] [NG]

7.[Y] [N] [NG]

8. In England, some people were ___________ by Zidane’s fighting while some

supported him as he just did what a real man had to.

9. French newspaper __________ Zidane for not considering the consequences of

his act on the final and on his teammates.

10. A Spain newspaper suggested that Zidane’s Golden Ball award as the Cup’s best

player should be __________.

Part III Section A Section B

11.[A] [B] [C] [D] 16.[A] [B] [C] [D] 21.[A] [B] [C] [D] 26.[A] [B] [C] [D] 31.[A] [B] [C] [D]

12.[A] [B] [C] [D] 17.[A] [B] [C] [D] 22.[A] [B] [C] [D] 27.[A] [B] [C] [D] 32.[A] [B] [C] [D]

13.[A] [B] [C] [D] 18.[A] [B] [C] [D] 23.[A] [B] [C] [D] 28.[A] [B] [C] [D] 33.[A] [B] [C] [D]

14.[A] [B] [C] [D] 19.[A] [B] [C] [D] 24.[A] [B] [C] [D] 29.[A] [B] [C] [D] 34.[A] [B] [C] [D]

15.[A] [B] [C] [D] 20.[A] [B] [C] [D] 25.[A] [B] [C] [D] 30.[A] [B] [C] [D] 35.[A] [B] [C] [D] Part III Section C

The World Health Organization (WHO) says as many as 10 (36) _____ persons worldwide may have the virus (病毒) that (37) _____ AIDS. Experts believe about 350-thousand persons have the (38) _____. And one million more may get it in the next five years. In the US, about 50,000 persons have died with AIDS. The country’s top (39) _____ official says more than 90 percent of all Americans who had the AIDS virus five years ago are dead.

There is no (40) _____ for AIDS and no vaccine (疫苗) medicine to prevent it. However, researchers know much more about AIDS than they did just a few years ago. We now know that AIDS is caused by a virus. The virus invades healthy cells, including white blood cells that are part of our (41) _____ system against disease. It takes control of the healthy cell's genetic material and forces the cell to make a copy of the virus. The cell then dies. And the viral particles move on to (42) _____ and kill more healthy cells.

The AIDS virus is (43) _____ in a person's body fluids.

(44)_________________________________________. It also can be passed in blood products or from a pregnant( 怀孕) woman with AIDS to her developing baby.

Many stories about the spread of AIDS are false. (45) _______________________________________. You can't get it by touching drinking glasses or other objects used by such persons. (46) _______________________________________.

There are several warning signs of an AIDS infection. They include always feeling tired, unexplained weight loss and the uncontrolled expulsion (排除) of body wastes. Other warning signs are the appearance of white areas on the mouth, dark red

areas of skin that don't disappear and a higher than normal body temperature.

答题卡2 (Answer Sheet2)

Part IV Section A Section B Part V

47.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 57.[A] [B] [C] [D] 67.[A] [B] [C] [D] 77.[A] [B] [C] [D]

48.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 58.[A] [B] [C] [D] 68.[A] [B] [C] [D] 78.[A] [B] [C] [D]

49.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 59.[A] [B] [C] [D] 69.[A] [B] [C] [D] 79.[A] [B] [C] [D]

50.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 60.[A] [B] [C] [D] 70.[A] [B] [C] [D] 80.[A] [B] [C] [D]

51.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 61.[A] [B] [C] [D] 71.[A] [B] [C] [D] 81.[A] [B] [C] [D]

52.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 62.[A] [B] [C] [D] 72.[A] [B] [C] [D] 82.[A] [B] [C] [D]

53.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 63.[A] [B] [C] [D] 73.[A] [B] [C] [D] 83.[A] [B] [C] [D]

54.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 64.[A] [B] [C] [D] 74.[A] [B] [C] [D] 84.[A] [B] [C] [D]

55.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 65.[A] [B] [C] [D] 75.[A] [B] [C] [D] 85.[A] [B] [C] [D]

56.[A] [B] [C] [D] [E] [F] [G] [H] [I] [G] [K] [L] [M] [N] [O] 66.[A] [B] [C] [D] 76.[A] [B] [C] [D] 86.[A] [B] [C] [D] Alternative to Cloze: Error Correction (15 minutes)

Thomas Malthus published his “Essay on the Principle of

Population” almost 200 years ago. Ever since then, forecaster

have being warning that worldwide famine was just around the 67.__________ next corner. The fast-growing population’s demand for food,

they warned, would soon exceed their supply, leading to world 68.__________ -spread food shortages and starvation.

But in reality, the world’s total grain harvest has risen steadily

over the years. Except for relative isolated trouble spots like 69._________ present-day Somalia, and occasional years of good harvests, the 70._________ world’s food crisis has remained just around the corner. Most

experts believe this can continue even as if the population doubles 71._________ by the mid-21st century, although feeding 10 billion people will not

be easy for politics, economic and environmental reasons. Optimists 72._________ point to concrete examples of continued improvements in yield.

In Africa, by instance, improved seed, more fertilizer and advanced 73._________ growing practices have more than double corn and wheat yields in 74._________ an experiment. Elsewhere, rice experts in the Philippines are

producing a plant with few stems and more seeds. There is no

guarantee that plant breeders can continue to develop new,

higher-yielding crop, but most researchers see their success to 75._________ date as reason for hope 76._________

答题卡2 (Answer Sheet2)

Part VI Translation (5 minutes)

88. In today’s society, in which information is spread in a quicker way than ever before,

______________________________.(年轻人面临的不仅是机遇而且也是挑战)89.___________________(根据英国政府提供的最新数据), half of the country’s

population is under 60 years old.

90. Most parents believe that TV _______________________(有负面影响)on the

development of children’s creativity and that’s the reason why they refuse to have a TV at home.

91. In order to solve the environmental problem the government

____________________(做出了很大的努力)though most of the locals are still unaware of this.

92. Despite the fact that American educational system is significantly different from that

of China’s, _____________________.(这两种体制确实有相通的地方)Alternative to Translation: Short Answer Questions (5 minutes)

78. When did the imagination of information superhighway become true?

_________________________________________.

79.According to Para. 2, information superhighway is, in fact, __________________?

80. In order to “run” on the superhighway of in formation, what do you need to do

with your computer?

_________________________________________.

81. What are the typical features of information superhighway?

_________________________________________.

82. The phrase “do some shopping” in the last sen tence of Para. 2 properly means

_________________________________________.

十八岁青春寄语,关于十八岁的唯美句子

十八岁青春寄语,关于十八岁的唯美句子 导读:1、我们的十八岁就这样在不经意中溜走了,也许某一天我们会拿起那张泛黄的照片,回忆起从前的点点滴滴,可是逝去的美好离我们越来越远! 2、十八岁,是一面冉冉上升的成熟旗帜,迎风展扬它的傲人风采。 3、十八岁,那年夏天,迷失的路途,只想说一句,有你们陪伴,真好! 4、十八岁,阳光依旧灿烂;十八岁的天空,雨水依旧泛滥;十八岁的天空,痛并快乐着;十八岁的天空,有爱有恨有喜有悲,终将成为我们永久的回忆。 5、十八岁了,意味着我们成人了,要自立了。我们要独立了,脱离父母,我们不在伸手向父母要这要那,有什么需要就只有靠自己拼搏了。有些事是该考虑的时候了。如前程。 6、十八岁,曾经用浩瀚的热情晕染了我的世界,而今,我却不知怎么勉励自己,才能走出这黑洞一般深重的恐谎。 7、十八岁,充满了青春活力,心中的梦想是当一个漫画家,或者一个文学家,潮着,潮着美丽的梦想出发,努力的读书,参加各种社团活动,在校报上发表各种体裁的文章。 8、18岁了。曾经的我们每天漫无目的的生活,完全不用思考以后会怎么样,每天都会绽放最甜美,最快乐的笑容,不用担心悲伤的,

无奈和懵懂的无知道那时的我们,少了自卑,多了自信,可如今沉淀了多面的情绪涌起,走在路上,独自哼唱着《越长大越孤单》,原本快乐的脚步也在不知不觉中变得沉稳了。 9、十八岁,有一股春风的味道,带着清凉、柔和拂面而来,让人舒心、让人惬意、让人羡慕、让人嫉妒、让人憧憬。 10、十八岁使我想起努力顽强、坚强不屈的种子,使我想起不畏风雨、愕然屹立于风雪中的白杨,整个世界填满了十八岁男孩子的无畏和自强。 11、对于18岁的我们来说,有些事情的确会影响我们的一生,但是没有一件事能决定我们的一生! 12、我只能说,18岁,最后的一尾青春,这把扶手,在老掉笔墨的文辞歌赋里生活,整天的“路漫漫其修远兮”,使得不寒而栗。“三点一线”的生活,让人有些厌弃,我看不出来为啥在小说书里都还狂喊着青春-校园-诗意?我不想宣称什么,只是想说我们是现实的一代。 13、做人当方则方,当圆则圆。过了18岁,别人不会再把你当小孩子,你的错误已不会再有人包容。对不喜欢的人和事学会面带笑容,不喜欢躲的远一点。 14、十八岁,一个花季雨季的年华;十八岁,一个青春绽放的年华! 15、十八岁的青春,高贵而华丽,而如今的我心却在黑白两色的

借贷记账法及资产负债表原理

一、中小学会计五大要素及资产负债表原理 问题引入: 1、中小学会计的核算的五大要素是什么? 2、什么是会计衡等式?“资产=负债+净资产”。它揭示了各会计对象要素之间的联 系,是复式记帐,试算平衡及编制会计报表的理论依据。 3、资产负债表的结构是什么?为什么左边是资产类+支出类,右边是负债类+净资产类+收 入类? 4、为什么支出放在资产负债表的左边,而收入放在资产负债表的右边? 要研究分析一门学科,首先的任务是对该学科的研究对象进行科学分类。比如生物分界、门、纲、目、科、属、种;物理分力学、光学、电学、声学。同理,要科学核算会计业务,也要对会计学科进行科学分类。经过近代百年研究探索,世界上公认把会计的核算对象分成五大要素,最为科学、全面地涵盖会计业务。那就是:资产、负债、净资产(企业上叫所有者权益)、收入、支出。 对会计五大要素的理解,对于事业单位,可以举个通俗的例子:有一个学校,经资产评估部门评估,总价值是一千万,在此,我们可以讲当前学校的总资产是一千万(资产)。但是,这种讲法从会计专业的角度看,是非常笼统模糊的。如果我们进一步分析,发现在学校的总资产一千万中,只有700万是完全属于学校自己的所有的(净资产),另外300万(负债),是当初建教学楼时,向老师个人借款200万,建筑商垫付70万,后来又挪用收取的学生作业本费20万,还挪用了应该上缴非税管理局的10万(该校附设幼儿园的保教费)等等。那么,我们可以把学校的1000万称作总资产,学校自己拥有的700万元叫着净资产,不属于学校自己拥有的300万,叫负债。所以,我们可以得出: 总资产1000万=净资产700万+(个人借款200万+建筑商垫付70万+学生作业本费20万+上缴非税管理局10万)。 或者说, 总资产1000万=净资产700万+(借入款项200万+其他应付款70万+代管款项20万+应缴财政专户款10万)。 或者说, 总资产=净资产+负债。 下面,我们再换个角度继续考察。学校的总资产是1000万,总资产应该包括哪些具体内容呢?我们假设:一是出纳会计手中有20万元的现金(现金),二是银行存款尚有180万元(银行存款),三是学校固定资产有600万元(固定资产),四是学校预付给建筑老板150万元(其他应收款),五是总务处仓库存放50万元的实验室耗材药品试管仪器等和学校维修耗材沙石水泥油毡等及其他低值易耗品(材料)。 所以,我们可以得出: 总资产1000万=现金20万+银行存款180万+固定资产600万+其他应收款150万+材料50万 根据等量代换,可以得出:

会计基础各章完整讲义

第一章总论 本章教材结构 第一节会计的意义――――――――会计的产生和发展;会计含义;会计基本职能,财务报告的目标 第二节会计的基本假设和会计基础 第三节会计要素和会计等式―――――6大要素;3大等式 本章内容讲解: 第一节会计概述 一、会计的意义(了解) 1、中国会计的产生和发展 (1)会计的起源:绘图记事;刻记记事;结绳记事 (2)西周王朝:出现“会计”一词;产生“官厅会计”并出现“司会” 1985年颁布了新中国第一部《中华人民共和国会计法》,标志着我国会计工作法治化的开端 二、会计含义――掌握 会计是以货币为主要计量单位,核算和监督企业、政府和非营利组织等单位经济活动的一种经济管理工作,同时,它又是以提供财务信息为主的经济信息系统。其含义是: ①会计本质:一项经济管理活动或经济信息系统;属于管理的范畴 ②会计对象:特定单位的经济活动; ③会计基本职能:核算和监督; ④主要计量单位,货币是主要的计量单位但并不是唯一的计量单位 财务会计是最基本的、也是最早产生和发展起来的。 三、会计的基本职能 会计的基本职能有两个,即:会计核算职能和会计监督职能(一)会计核算职能(以货币为主要计量单位,通过4个

环节,反映特定主体经济活动,向有关方面提供会计信息,是会计的首要职能) 1、会计核算的特点 (1)以货币为主要计量单位:注意“主要”两个字,言外之意就是除了货币计量单位外还可以以实物量及劳动量作为辅助计量单位。 (2)具有完整、连续、系统性: 完整性:所有会计对象都要核算 连续性:核算连续进行,不能中断 系统性:提供的会计数据能成为一个有机整体 (二)会计监督 1、含义: 会计监督职能:对特定主体的经济活动的合法性和合理性进行监督 会计监督就是通过预测、决策、控制、分析、考评等具体方法,促使经济活动按照规定的要求运行,以达到预期的目的 2、特点: (1)通过价值指标来进行 (2)对企业的经济活动的全过程进行监督,包括事前、事中和事后监督 (3)依据是合法性和合理性 二者联系与区别:核算是监督基础;监督是核算的质量保证

第十套广播体操文字说明(1)

第十套广播体操(大众广播体操)文字说明 原地踏步(8拍×2),预备姿势:直立。 原地踏步两个8拍.从左脚开始,身体正直,两手半握拳,两臂前后摆动. 最后一拍还原成直立.要求及注意事项:脚离地面约15厘米,身体保持正直,两臂前、后自然摆动。前摆时不超过身体中心线. 第一节上肢运动(8拍×4) 预备姿势:直立。第一个8拍: 1.左脚向左一步,两臂侧平举,双手剑指,掌心向下; 2.左臂上举同时右臂上屈,剑指于左肘前,眼看左指尖; 3.两臂还原成第一拍的动作; 4.左脚收回还原成直立5-8同1-4,动作相同,方向相反.第二个8拍;1左脚向左斜前方45°成弓步,同时两臂屈肘经腰侧,前伸至前平举,两手成剑指,掌心相对,2-3拍右臂经上向后绕环,后震至头上屈,掌心向外.4左腿收回,还原成直立.5-8同1-4动作相同,方向相反.第三个8拍同第一个8拍;第四个8拍同第二个8拍. 要求及注意事项:一是要注意动作伸展;二是要注意右臂经上直臂绕环. 第二节颈部运动(8拍×4) 预备姿势:直立第一个8拍 1左脚向左一步,左臂胸前平屈,掌心向下,食指触右肩,头向左转,眼看左后方;2转头面向正前方,3同1,4还原成直立。5-8同1-4,动作相同,方向相反。第二个8拍,1-2两臂屈肘,手重叠于腰后,缓慢低头,颈部前屈;3-4缓慢抬头;5-6缓慢抬头,颈后屈,7-8还原成直立. 第三个8拍同第一个8拍,第四个8拍同第二个8拍. 要求及注意事项:动作缓慢柔和,视个人情况调节幅度。

第三节扩胸运动(8拍×4) 预备姿势:直立 第一个8拍;1并腿稍屈,同时两臂屈肘经体侧前伸至前平举,合掌,低头,含胸。2并腿伸直同时两臂左右分开至侧平举扩胸,注意掌心向后.3-4同1-2.5腿屈伸一次,同时两臂胸前平屈后震,手握拳,拳心向下,6同5,7左脚向侧成弓步,上体左侧倒,同时两臂经前左臂后震成胸前平举右臂侧上举,拉弓式,手握拳,注意拳眼向上.8左脚收回,还原成直立.后三个8拍与第一个8拍相同. 要求及注意事项:动作注意刚健有力,富有弹性,扩胸时肘与肩平. 第四节体转运动(8拍×4) 预备姿势:直立。 第一个8拍,1左脚向左一步,两臂侧平举,手握拳,拳心向下;2上体向左转90°同时左臂屈肘于体后,拳心向外,右臂胸前平屈,拳心向下,3上体右转180°同时两臂伸直经前成左臂胸前平屈,拳心向下,右臂 体后屈肘,拳心向后,眼看右后方;4左脚收回,还原成直立。 5-8同1-4,但方向相反。第二个8拍,1左脚向左一步,稍宽于肩,同时两臂侧平举,掌心向下;2屈左膝,右腿向左后伸直,脚点地,上体向正前方稍前倾,同时右臂经后下摆至前举60°,掌心向上,左臂随之后上举,掌心向下,头看前方.3右脚收回,同第1拍;4左脚收回,还原直立.5-8与1-4相同,但方向相反.第三个8拍同第一个8拍,第四个8拍同第二个8拍. 要求及注意事项:体转时两脚不动.

(完整版)会计基础试卷(附答案)

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会计分录与借贷记账方法.doc

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款账户为负债类账户,如果企业预收账款业务不多,可将其合并在应收账款账户中反映,这时应收账款账户则是一双重性质的账户。双重性账户的总账余额没有经济意义,即它既不表示资产数,又不表示负债数,反映资产和负债实有数额的资料,只能从双重性账户的各明细分类账户中分析获得。 借贷记账法的主要优点 (1) 有利于分析经济业务,加强经济管理; (2) 有利于防止和减少记账差错; (3) 在账户设置上较为灵活; (4) 有利于会计电算化。 会计的基础课程始于借方和贷方。借方在帐簿的左侧,贷方在帐簿的右侧。在这里,要牢记一条不变的定律:借方=贷方,换句话说,在任何交易中,都必须同时登记到帐簿的左右两侧,其原则如下: (1)资产增加时,记入左侧;资产减少时,记入右侧。 (2)负债增加时,记入右侧;负债减少时,记入左侧。 (3)所有者权益增加时,计入右侧;所有者权益减少时,计入左侧。 (4)成本增加时,计入左侧;成本减少时,计入右侧。

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第二节借贷记账法 一、借贷记账法概念(重点/难点) 借贷记账法是以“借”、“贷”二字作为记账符号的一种复式记账法。 这里的“借”、“贷”已失去其原有的含义,变成纯粹的记账符号。所有账户的借方和贷方按相反方向记录增加数和减少数,即一方登记增加额,另一方就登记减少额。 至于“借”表示增加,还是“贷”表示增加,则取决于账户的性质与所记录经济内容的性质。 二、借贷记账法下账户的结构 (一)基本结构 借贷记账法是以“借”、“贷”两字作为记账符号,分别作为账户的左方和右方。账户左方为借方,账户右方为贷方。 (二)具体结构 费用、资产=借方增加、贷方减少 负债、所有者权益、收入=贷方增加、借方减少 1.资产类账户 借方登记增加额,贷方登记减少额,期末若有余额一般在借方。 2.负债类和所有者权益类账户 负债类和所有者权益类账户与资产类账户的结构相反;贷方登记增加额,借方登记减少额,期末若有余额一般在贷方。

期末贷方余额=期初贷方余额十本期贷方发生额一本期借方发生额 3.成本类账户 因为成本是资产的一种转化,并存产品生产完工时又转化为资产,因此成本类账户与资产类账户结构基本相同,其借方登记成本的增加额,贷方登记成本的减少额。期初期末若有余额应在借方,表示未完工在产品成本。 期末借方余额=期初借方余额十本期借方发生额一本期贷方发生额 4.损益类账户 损益类账户包括收入和费用(或支出、成本)账户。损益类账户是为了计算损益而开设的,因而会计期末,应将收入、费用全部转出,转到“本年利润”账户,以计算利润。 收入、费用转出后,损益类账户期末无余额。 (1)收入类账户 收入类账户与权益(权益包括负债和所有者权益)类账户结构基本相同:贷方登记收入的增加额,借方登记收入的减少额(含转出数),结转后无余额。

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~~01|01|1|1 ^^会计的对象就是资金运动,但具体化的会计对象指的是( )。 A.会计要素 B.会计科目 C.资产负债 D.会计账户 ^^A ~~01|01|1|1 ^^22006年2月15日财政部发布的《企业会计准则——基本准则》明确列示了( )大会计要素。 A.五 B.六 C.八 D.十二 ^^B ~~01|02|1|1 ^^下列项目中,符合资产定义的是( )。 A.购入的某项专利权 B.经营租入的设备 C.待处理的财产损失 D.计划购买的某项设备 ^^A ~~01|01|1|1 ^^企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流入是指( )。 A.收入 B.成果 C.利得 D.收益 ^^A ~~01|03|1|1 ^^开设明细分类账户的依据是( )。 A一总分类科目 B.明细分类科目 C.试算平衡表 D.会计要素内容 ^^B ~~01|01|1|1 ^^会计科目和账户之间的区别主要在于( )。 A.反映的经济内容不同 B.记录资产和权益的增减变动情况不同 C.记录资产和权益的结果不同 D.账户有结构而会计科目无结构 ^^D ~~01|02|1|1 ^^下列关于借贷记账法的说法中,错误的是( )。 A.以“借”和“贷”为记账符号 B.以“资产=负债+所有者权益”为记账原理 C.以“有借必有贷、借贷必相等”为记账规则 D.无论哪种账户,借方表示增加,贷方表示减少 ^^D ~~01|02|1|1 ^^下列记账错误中,不能通过试算平衡检查发现的是( )。

A.将某一账户的借方发生额600元,误写成6 000元,贷方金额无误 B.某项经济业务在记账过程颠倒了借贷科目,金额无误 C.借方的金额误记到贷方 D.漏记了借方的发生额 ^^B ~~01|02|1|1 ^^借贷记账法的理论依据是( )。 A.资产=负债+所有者权益 B.收入一费用=利润 C.借方发生额=贷方发生额 D.期初余额+本期增加数一本期减少数=期末余额 ^^A ~~01|02|1|1 ^^借贷记账法下,账户的哪些方面用来登记增加,哪些方面用来登记减少,是由( )决 定的。 A.账户结构 B.账户性质 C.记账规则 D.经济业务性质 ^^B ~~01|02|2|1 ^^固定资产应提折旧总额等于( )。 A.固定资产原值一清理费用 B.固定资产原值+清理费用 C.固定资产原值+预计净残值 D.固定资产原值一预计净残值 ^^D ~~01|02|2|1 ^^企业计提坏账准备时,应按计提金额借记( )账户,贷记“坏账准备”账户。 A.“管理费用” B.“资产减值损失” C.“应收账款” D.“公允价值变动” ^^B ~~01|02|1|1 ^^结算本月应付职工工资103 000元,其中直接生产工人工资80 000元,车间管理人员工资8 000元,企业管理人员工资15 000元,会计处理正确的是( )。 A.借:生产成本 88 000 管理费用 15 000 贷:应付职工薪酬 103 000 B.借:生产成本 80 000 管理费用 23 000 贷:应付职工薪酬 103 000

会计借贷记账法的练习题解析-共9页

练习借贷记账法并编制试算平 衡表 资料:某企业2019年2月底部分总账期末余额如下: 账户名称金额账户名称金额 固定资产418 000 短期借款8 000 原材料110 000 应付账款90 600 应收账款38 000 应交税费21 000 其他应收款 4 000 实收资本460 000 现金 1 000 银行存款8 600 合计579 600 合计579 600 1、3月2日,收到客户的欠款35000元,存入银行。 2、3月8日,从银行提取现金2019元。 3、3月11日,生产车间领用原材料8000元,生产甲产品。 4、3月15日,用银行存款缴纳税金20 000元。 5、3月18日,采购员出差回来,报销差旅费3000元,并交回现金1000元。 7、3月22日,用银行存款偿还欠款9 000元。 8、3月23日,用银行存款8000元偿还短期借款。 9、3月25日,从银行提取现金2019元备用。

10、3月28日,购入材料12019元,已验收入库,款项尚未支付。要求:(1根据上述资料,开设有关账户,并登记期初余额; (2编制会计分录; (3根据会计分录登记有关账户,并计算本期发生额与期末余额; (4编制试算平衡表。 参考答案: 会计分录: 1、借:银行存款35 000 贷:应收账款35 000 2、借:现金 2 000 贷:银行存款 2 000 3、借:生产成本8 000 贷:原材料8000 4、借:应交税费20 000 贷:银行存款20 000 5、借:现金 1 000 管理费用 3 000 贷:其他应收款 4 000 6、借:其他应收款 2 000

贷:现金 2 000 7、借:应付账款9 000 贷:银行存款9 000 8、借:短期借款8 000 贷:银行存款8 000 9、借:现金 2 000 贷:银行存款 2 000 10、借:原材料12 000 贷:应付账款12 000 (1根据上述资料,开设有关账户,并登记期初余额 应收账款原材料 期初余额:38 000 期初余额:110 000 (135 000 (1012 000 (38 000 本期发生额:0 本期发生额:35 000 本期发生额:12 000 本期发生额8 000 期末余额:3 000 期末余额:114 000 银行存款现金 期初余额:8 600 期初余额:1 000 (135 000 (22 000 (22 000 (62 000 (420 000 (51 000

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