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2018考研英语完型填空提分试题及答案

时间:2025-12-18

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20××考研英语完型填空提分试题及答案 篇1

  Smoking may be a pleasure for some people. 1 ,it is a serious source of 2 for their fellows. Now medical authorities express their 3 about the effect of smoking 4 the health not only of those who smoke but also those who do not . 5 ,nonsmokers who must 6 inhale the air polluted by tobacco smoke may 7 more than the smokers themselves.

  As you are 8 informed, a considerable number of students have 9 in a effort to 10 the university to 11 smoking in the classroom. I believe they are 12 right in their aim. However, I would hope that it is 13 to achieve this by calling 14 the smokers to use good judgment and show concern for other 15 than by regulation.

  Smoking is 16 by city bylaws in theatres and in halls used for showing films as well as in laboratories where there may be a fire hazard. 17 , it is up to you good 18 .

  I am therefore asking you to 19 “No smoking” in the auditoriums, classrooms and seminar rooms. This will prove that you have the nonsmoker’s health and well-being 20 ,which is very important to a large number of our students.

  1. A. HenceB. HoweverC. Anyway D. Furthermore

  2. A. joyB. discomfortC. convenienceD. relief

  3. A. considerationB. attentionC. belief D. concern

  4. A. againstB. forC. inD. on

  5. A. In consequenceB. On the other handC. In factD. After all

  6. A. instinctivelyB. instantlyC. spontaneouslyD. reluctantly

  7. A. sufferB. subjectC. submitD. sustain

  8. A. certainB. sureC. doubtlessD. right

  9. A. enteredB. joinedC. attendedD. involved

  10. A. reasonB. persuade C. argueD. suggest

  11. A. stopB. objectC. banD. prevent

  12. A. entirelyB. likelyC. generallyD. possibly

  13. A. likelyB. probableC. properD. possible

  14. A. outB. forC. onD. up

  15. A. ratherB. betterC. moreD. other

  16. A. prohibitedB. protectedC. reservedD. cleared

  17. A. FurthermoreB. ConsequentlyC. NeverthelessD. Elsewhere

  18. A. ideaB. dutyC. senseD. responsibility

  19. A. persistB. maintainC. stickD. adhere

  20. A. in mindB. in headC. in heartD. in memory

  参考答案及解析:

  1. 【答案】B. However

  【解析】本题测试逻辑搭配. however 然而,正合题意。hence 因此;anyway(=in any case, at any rate) 无论如何;furthermore 而且,此外。根据逻辑意思应选 B. However。

  2. 【答案】B. discomfort

  【解析】本题测试逻辑型词义搭配. 从上文意思看,上句有pleasure 一词,however 表示语气转折,可见后面应选 discomfort, 形成对照。

  3. 【答案】D. concern

  【解析】本题测试词义搭配. express one’s concern about(or for, over)表达对….的关心,顾虑:1)He didn’t show much concern about (or for) it.

  2) The Prime Minister expressed his concern over the strike that had lasted for two months or so.

  consideration 考虑,思考:1) Your proposal is now under consideration. (你的建议正在考虑中。) 2) You should take these facts into consideration.

  attention 注意:pay attention to, give attention to, devote attention to, draw attention to (吸引对…..的注意),attract one’s attention(吸引某人的注意力)。

  belief (in) 相信,信赖:I have great belief in his ability to succeed. 可见,consideration, attention 与 belief 均不切题。

  4. 【答案】D. on

  【解析】本题测试结构搭配. The effect of smoking on the health 吸烟对健康的影响。

  5. 【答案】C. In fact

  【解析】本题测试逻辑搭配.in fact 事实上,实际上。从上下文的\'意思来看,正合题意。in consequence 因此,on the other hand 另一方面,after all 毕竟,均不符合题意。

  6. 【答案】D. reluctantly

  【解析】本题测试词义搭配. reluctantly 勉强的;instinctively 本能的,天生的;spontaneously 自发地;instantly 立即。可见,reluctantly 正合题意。

  7. 【答案】A. suffer

  【解析】本题测试词义搭配. suffer vt./vi. 遭受,受到;正合题意。subject…to 使……受到…..:He was subjected to severe criticism.

  submit vt. 1) 提交:We have submitted your request to the committee. 2) (与to 连用) vt./vi. 服从,听任:I refuse to submit (myself) to his control.

  sustain vt. 1) 支撑: These two posts sustain the whole roof. 2) 经受,承受:She sustained a great loss in the death of her husband. 从上下文的逻辑意思和词义搭配来看,suffer 是正确的选择。

  8. 【答案】C. doubtless

  【解析】本题测试结构型词义搭配. doubtless 是副词,意为“一定,肯定,无疑”,例如 :1) It was doubtless his own fault. 2) John will doubtless come on time as he always dose.

  certain, sure, right 均为形容词,从语法结构上就可以排除这些选项。

  9. 【答案】B. joined

  【解析】本题测试词义搭配. join 参加(某个组织):He joined the army last year.

  join in 参加(某种活动):1) The girl, Mary, joined in the conversation. 2) May I join in the game? enter 1)进入:He entered the sitting-room. 2) 参加,到…..里面工作:I refused to enter the discussion. 可见本题用entered 不妥,因为它是及物动词。3) enter into 开始(谈话,讨论等) :He entered into an explanation. 4)enter for 报名参加:I shall enter for the new competition. attend 在搭配关系与逻辑意思上均不符合本题题意。如用involve,则需用被动态, be involved in 参加。例如:Many workers were involved in the strikes in 19××.(许多工人参加了19××年的大罢工。) 2) He is involved in a lot of extra work.(他参加了许多额外的工作。) attend vt. 出席:He attended the meeting yesterday.

  10. 【答案】B. persuade

  【解析】本题测试结构型词义搭配. persuade sb. to do sth. 说服某人做某事。

  reason vt. 通过讲道理是某人做某事,含有“说服”的意思,其搭配关系是:reason sb. into doing sth. 1) Let’s reason him into joining us. 2) I managed to reason him into complying with the traffic regulations. (我和他讲道理让他遵守交通规则。)

  argue sb.into doing sth. 通过争论让某人做某事:They tried to argue him into joining them. suggest 后不能接sb. to do sth., 但可以接sb.’s doing sth., 例如:I suggested his staying instead of going there.

  11. 【答案】C. ban

  【解析】本题测试词义搭配. 虽然,ban, stop, object to, prevent 后均可以接动名词,但含义不同。ban 禁止:1) We will ban all smoking in our club. 2) Smoking is banned here in the train. stop 停止,阻止:The heavy rain has stopped them (or their) playing golf.

  object to 反对:1) I strongly objected to being treated like a child.2) I object to your saying that. 3) She objected to us keeping animals.

  prevent 防止,阻止:1) Of course, I can’t prevent your going. 2) A sever cold prevented him (from) attending the meeting. 3) We must preventing the rumor from spreading. 根据题意,只能选C. ban 才符合题意。

  12. 【答案】A. entirely

  【解析】本题测试结构型词义搭配. entirely(= completely in degree)完全的:The goods were entirely unfit for sale. Entirely 常常修饰形容词,强调程度上“完全地”。generally 一般来说,从上下文逻辑关系来看,用generally不妥,因为说话者的态度是很明确,坚定的,故用entirely. likely 可能(发生)的;possibly 可能地,均不切题。

  13. 【答案】D. possible

  【解析】本题测试结构型词义搭配.It is likely to do sth., It is right to do sth. 和 It is probable to do sth.都是错误的,应该用下列句型:It is likely that …..和 It is probable that ….. 可见本题只能选possible.

  14. 【答案】C. on

  【解析】本题测试惯用搭配. call on sb. to do sth. 号召某人做某事:The president called on his people to make sacrifice for the good of their country. call for sth. 需要;call sb. up 给某人打电话。

  15. 【答案】A. rather

  【解析】本题测试逻辑搭配.rather than 是选择连词,意为:而不是。

  16. 【答案】A. prohibited

  【解析】本题测试词义搭配. prohibited sth. or sb. from doing sth.禁止或阻止某人做某事。prohibit 的其他搭配关系有:1) Many firms prohibit smoking in their shops. 2) Picking flowers in the park is prohibited. 3) His small size prohibited his becoming a policeman. 此句中的prohibit 意为“阻止”。4) Passengers are prohibited from smoking in the waiting-room. (禁止旅客在候车室里吸烟。)

  17. 【答案】D. Elsewhere

  【解析】本题测试逻辑搭配. elsewhere(=in, at, to some other place) 在别处,到别处。

  18. 【答案】C. sense

  【解析】本题测试词义搭配.sense 意识,观念;此句中意为“修养”。

  本句译文:在其他地方,就要看你的修养了。

  19. 【答案】B. maintain

  【解析】本题测试词义搭配. maintain 保持,主张;正合题意。persist in 坚持:Don’t persist in doing what you shouldn’t.

  stick to 坚持,坚持干,遵循:1) I stick to what I said yesterday. 2) He will stick to his task until it is finished. 3) Flying is simple if you stick to the rule.

  adhere to 坚持,奉行:adhere to the reform and opening-up policy.

  20. 【答案】A. in mind

  【解析】本题测试词义搭配. have sb./sth. in mind 心中想着某人或某事: I don’t know who he has in mind for the job. (我不知道他心中想把这项工作交给谁干)

  以上为20××考研英语完型填空提分试题及答案 篇1范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇2

  The Treasury could pocket 20 million a year in extra fines once the countrys speed camera network is expanded. Motoring organizations warned that the __1__could become a poll tax on wheels,__2__huge number of drivers. There could be many more incidents of vandalism __3__cameras.The warnings came__4__a Daily Mail survey found almost all the 23 police forces in England and Wales were either__5__to expansion plans or considering __6__.

  Nationwide,the number of speeding tickets is expected to treble,__7__ 90 million a year.__8__the scheme,police keep some of the cash from fines to __9__the costs of fitting and maintaining extra cameras and__10__that existing ones always have film in them. The rest will go to the Treasury. Both Ministers and police insist the scheme is aimed__11__at making roads safer. They point to trials in eight areas which cut collisions by a quarter and deaths and serious injuries by __12__a half.

  But motoring organizations fear cameras will be sited on relatively safe__13__fast stretches to catch as many drivers as possible. Some forces are also expected to__14__thethresholdspeeds at which cameras are__15__to the absolute legal minimum-15 mph in a 10 mph limit,and 26 mph in a 20 mph zone. This could encourage drivers to stare at their speedometers instead of concentrating on the road,and __16__to more accidents. Sue Nicholson,head of campaigns at the RAC,said,We dont have a problem with speed cameras __17__. But we do have concerns about__18__they are sited. Police risk losing credibility __19__motorists if cameras are seen as revenue-raising __20__safety devices.

  1. [A] promotions [B] punishments [C] penalties [D] payments

  2. [A] isolating [B] separating [C] alienating [D] detaching

  3. [A] towards [B] against [C] before [D] over

  4. [A] so [B] once [C] as [D] where

  5. [A] subjected [B] engaged [C] intended [D] committed

  6. [A] taking part [B] keeping silence [C] making exception [D] paying respect

  7. [A] financing [B] profiting [C] funding [D] netting

  8. [A] From [B] Under [C] On [D] With

  9. [A] hide [B] cover [C] conceal [D] veil

  10. [A] pledging [B] assuring [C] confirming [D] ensuring

  11. [A] essentially [B] strongly [C] wholeheartedly [D] purely

  12. [A] in all [B] fewer than [C] at most [D] up to

  13. [A] but [B] whereas [C] though [D] while

  14. [A] fit [B] put [C] set [D] fix

  15. [A] levered [B] geared [C] handled [D] triggered

  16. [A] lead [B] add [C] contribute [D] resort

  17. [A] any less [B] by itself [C] after all [D] as such

  18. [A] who [B] when [C] where [D] which

  19. [A] in [B] with [C] against [D] for

  20. [A] in spite of [B] far from [C] rather than [D] by means of

  答案

  1. C 2. C 3. B 4. C 5. D 6. A 7. D 8. B 9.B 10. D

  11. D 12.D 13. A 14. C 15. B 16. A 17. D 18. C 19.B 20.C

  总体分析

  本文讲述了英国车速监控摄像体系扩张计划的内容及影响,着重阐述了这一计划的支持者(警察和财政部门)和反对者(机动车管理机构)的观点。

  全文翻译

  一旦扩大车速监控摄像体系,这个国家财政部每年就能从罚款中额外增加20××万收入。机动车管理机构警告说这种罚款可能变成对汽车征收的人头税,从而疏远很多驾驶者。也可能出现更多破坏摄像机的事件。警告出现的同时,《每日邮报》的调查发现英格兰和威尔士的23支警力几乎都有所行动,不是致力于部署监控体系的扩张计划,就是在考虑加入其中。

  预计(在实施监控系统后)全国范围内违章超速行驶的罚单数量会增加两倍,罚金数目一年达9000万。按照计划,警察保留一部分罚金用以支付安装和维修新摄像机的费用,并且保证现有的摄像机中总是装有胶卷。其余的罚金将上缴财政部。财政部长们和警察都坚持认为该计划的目的`是提高公路的安全性。他们指出八个试点地区撞车事故减少了四分之一,严重伤亡事故减少至一半。

  但是机动车管理机构担心警察为了多开罚单会把摄像机装在相对安全但行车速度较快的直行道上,还会为车速监控摄像机设置最低合法车速标准,如把正常的每小时10英里限速提高到每小时15英里,每小时20英里限速提高到每小时26英里。这样做会使司机盯着自己的里程计而不把精力集中到路面上,从而引发更多的交通事故。英国皇家汽车俱乐部(RAC)活动负责人休。尼科尔森说,严格上说,我们对车速监控摄像机并无意见,我们担忧的是它们被安放的地点。如果把监控摄像机视为(政府)聚敛财政收入的手段而不是安全设施,那么警察就可能丧失他们在驾驶者心目中的威信?


  以上为20××考研英语完型填空提分试题及答案 篇2范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇3

  定语从句:

  (一)基础:引导词---who, which, that, whom,

  练习1.I like cities___________are quiet and clean. 2.I prefer students _________are hard- working.

  3.I hate TV shows _________ are noisy and boring.4.The music __________ is gentle and quiet attracts me a lot.

  5.The food __________tastes delicious is not always healthy.

  6.Those boys ___________ are playing basketballs over there are from Class Fifteen.

  7.The books ____________ are written by Lu Xun are worth reading.

  8.The town ___we visited last week is much larger than before.9.The book ___ he bought is very interesting.

  (二)特例:只用that的情况

  1先行词被___________或___________所修饰,或本身是______________________时,只能用 that,

  2.被修饰的先行词为 ________________________________________________等不定代词时, 只能用 that.

  3.先行词被 _____________________________________________等词修饰时,只能用 that,而不用 which。

  4.先行词里同时含有______________________,如I can remember well the persons and some pictures that I saw in the room.

  5. 以______________________引导的特殊疑问句,只能用that.如: Who is the girl that is crying?

  练习1. I am interested in everything___ is about the 20×× World Cup.

  2. Is there anything___I can do for you? 3. This is the very bike ______I lost

  4.To my surprise, he gave me nothing __ I need. 5.This is the best dictionary __ I have ever used.

  6. He was the first person _______passed the exam.

  7.He talked happily about the men and books________interested him greatly.

  (三)whose 1. The student ______father works in the factory is sitting there.

  2. I like the rooms ______windows face south.3. This is the desk ______legs were broken.

  4The woman ___ umbrella you took is angry about it.5.Here comes a girl ___ handwriting is the best .

  6The banana __skin is green can’t be eaten.7That tall tree _ leaves are yellow is very old.

  (四)从句谓语单复数由先行词确定,时态由从句时间状语决定,不必跟主句保持一致。

  1-He is one of the boys who ____ (doesn’t, don’t) finish doing homework.

  2-I like films which ____(be) exciting and interesting.

  3-Children who often ____(eat) junk food are easy to become fat and unhealthy.

  4-That boy who _____(run) fastest is from our class.

  5Those boys who ____ playing the guitar are from our school. (be)

  6The trees which _____ (be) watered yesterday belong to them. 7The man who ____ over there is our teacher.(stand) 8Those boys who ____ playing the guitar are from our school. (be)

  9Mr. Brown is one of the foreign experts _______ _________ (work) in China.

  10I’m one of the boys ______ ________(like) English best.

  (五)“介词+关系代词”注意: 介词的选用要考虑:

  A.与先行词的.搭配关系

  1)I will never forget the day __________ I joined the army.

  2) I will never forget the days ______ I worked here.

  3) I will never forget the year ____________ my son went to college.

  B. 与谓语动词的搭配习惯

  1)Have you found the book ________I paid 29 dollars?

  2)Have you found the book ________I spent 29 dollars?

  3) Have you found the book _____________we learnt a lot?

  4) Have you found the book _______she often talks?

  关系副词的用法

  练习:1. It must be a good place ________________we can do a lot of exercise.

  2.This is the village _________________we visited last week.

  3.The house _______ we live in is very big./ The house _______ we live is very big

  4. The woman ___________ talked to you just now is a doctor. The woman ______ you talked to is my sister.

  The woman to ___________ you talked is my sister. 5. This is the hospital ____________ I was born in.

  This is the hospital in _________I was born. This is the hospital____________ I was born.

  综合练习一. 用适当的关系代词或关系副词填空

  1. The boy ______ is wearing the black jacket is very clever.

  2. This is the present ____he gave me for my birthday.3.The man _______ talked to you just now is an engineer.

  4. He talked about the teachers and schools _______ he had visited.

  5. There is nothing in the world ______can frighten him.6. We visited a factory _______makes toys for children.

  7. Is this the place _______ your father once lived 8. I’ll never forget the days _______ I joined the League.

  9The car______my father bought last month is beautiful.10The man______hair is white is his grandfather.

  二 ( )1.Rosa likes music ___ is quiet and gentle. A. when B. that C. where D. who

  ( )2.--Is the girl _ is interviewing the manager of that company your friend--Yes, she is a journalist from CCTV.

  A. whom B. which C. who D. whose

  ( )3 Yao Ming is a famous basketball star ___ is playing in the NBA. A. whose B. who C. what D. which

  ( )4. The doctor ___I am waiting for is Mr. Smith. A. which B. whom C. whose D. why

  ( )5. --- Do you know Hong Zhanhui? ---Yes. He’s the college student ____ has moved Chinese people a lot.

  A. who B. which C. what D. whom

  ( )6. In my family, my sister is the only person __ loves chocolate. A. which B. who C. whom D. she

  ( )7. This is the place ____ the old man lived last year. A. when B. where C. that D.which

  ( ) 8. The song ___ Jay Zhou sings are popular with students. A. why B. whom C. what D. which

  ( )9. The farmer was very thankful to the doctor ___ treated his son. A. what B. which C. who D. whose

  ( )10.I like to live in a house__ is big and bright. A. that B. who C. how D. why

  ( )11. The young lady ___ we met yesterday is our new math teacher. A. what B. whose C. whom D. which

  ( )12. --Can you introduce the town to me? --OK. This is the town in __ I was born. A. that B. who C. which

  ( )13. Miss green is the only person __ can help you with your English. A. she B. whom C. which D. who

  ( )14. I like the second football match ___was held last week. A. which B. who C. that D. /

  ( )15. Is there anything ____ to you? A. that is belonged B. that belongs C. that belong D. which belongs

  ( )16. I hate people ___ don’t help others when they are in trouble. A. who B. which C. they

  ( )17. This is the only book ___I am looking for. A. that B. which C. who D. whom

  ( )18 Her sister__ you met at my home was a teacher of English. A. whom B. that is C. which D. who is

  ( )19 The book__is sold out at the moment. A.you need Bwhat you need C.which you need it D that you need it

  ( )20 I'm one of the boys ______never late for school. A. that is B. who are C. who am D. who is

  ( )21.__cleans the classroom can go home first. A. Anyone B. Those who C. However D. The one who

  ( )22. The old man __yesterday is a scientist.A.I spoke B. I spoke to C. whom I spoke D. that I spoke to him

  中考定语从句真题演练

  1.--- Is the girl __ is interviewing the manager of that company your friend? --Yes, she is a journalist from CCTV. A. whom B. which C. who D. whose

  2. Do you still remember the movie _____ we saw last weekend? A. who B. what C. that D. whom

  3. ---Who is your new English teacher? ---Elena, the woman ____ is wearing a red T-shirt over there.

  A. 不填 B. whom C. whose D. who

  4. Is that the man _____ helped us a lot after the earthquake? A. whose B. which C. when D. who

  5. ---What are you looking for? --- I’m looking for the pen ___ I bought yesterday. A. who B. which C. whose

  6. This is the novel_____ written by Guo Jingming. A. who B. what C. that D. /

  7. We should be ready to help the people ____ are in trouble. A. whose B. whom C. which D. who

  8. Two years has passed, but Chinese people still remember those exciting days ____ they spent during the Beijing 20×× Olympic Games. A. that B. who C. when

  9. The magician _____ played magic tricks in 20×× CCTV Spring Festival Gala is Liu Qian. He is popular in China now. A. whose B. who C. which

  10. July likes music very much. She likes music ____ she can dance to. A. what B. who C. that

  11. At school, you should do the things _____ are allowed by the teachers. A. that B. when C. what

  12. Thought is the key _____ opens the doors of the world. A. why B. where C. which D. who

  13. The gentlemen ___ are coming to my office tomorrow are my classmates many years ago.

  A. whom B. who C. those D. which

  14. That’s the man _____ house was destroyed in the storm. A. that B. whose C. who D. which

  15. The girl ____ I just talked with is Ben’s sister. A. whom B. which C. she

  16. I love people ____ are friendly to others. A. which B. whose C. what D. who

  17. It’s time to say goodbye to my school. I’ll always remember the people _____ have helped me.

  A. who B. what C. which D. where

  18. I like the teacher ____ classes are very interesting and creative. A. which B. who C. what D. whose

  19. Do you know the boy ____ is sitting next to Peter? ---Yes. He is Peter’s friend. They are celebrating his ____ birthday. A. who, ninth B. that, nineth C. /, nineth D. which, ninth

  20.ShaolinTemple__lies in the west of Zhengzhou welcomes the visitors from abroad.A.where B.which C.who

  二宾语从句

  1宾语从句的学习要注意三个方面

  第一:语序:在宾语从句中,一律用___________。

  如Where does she live? ( Do you know?) ----Do you know where she lives?

  ***几个特殊的特殊疑问句

  Which is the way to the nearest shop?/ What’s wrong with you?/ What’s up?/ What’s the matter?

  这几个特殊疑问句本身就是陈述语序,在宾语从句中不需调整语序。

  第二:时态; 1)如果主句是___________,宾语从句时态根据实际情况而定.

  如:1. It’s going to rain. I think. ---I think it’s going to rain.

  2. “I will go with you .” he says. ---He says he will go with me.

  3. He studied English ten years ago. I know. I know he studied English ten years ago.

  2)主句是___________,宾语从句要用___________。

  如:It’s going to rain. I thought. ---I thought it was going to rain.

  “I will go with you.” he said. ---He said he would go with me.

  3). 若从句表达的是___________,规律,不管主句是什么时态,从句都用___________。

  如1 The earth turns round the sun. The teacher told us---The teacher told us that the earth turns round the sun.

  2 Light travels much faster than sound. She said … ---She said that light travels much faster than sound.

  第三:连接词1)如果被连接的句子是___________,那么连接词用___________, (也可省)

  如1. He’ll be back in a month. ( I hear…) I hear ( that ) he will be back in a month.

  2. I have been to the Great Wall once. ( He tells me…) He tells me ( that ) he has been to the Great Wall once.

  2.)如果被连接的句子是___________,则用连接词___________

  如:*Does he live in that house? ( She asked me …) She asked me if/ whether he lived in that house.

  *Have you finished your homework? ( I want to know…) I want to know if you have finished your homework.

  3) ___________句,用原句中的特殊疑问词引导:what, who, where, when, which, why, how (many/ much/ often/ long/ old).如: Who are you waiting for? Can you tell me? --- Can you tell me who you are waiting for?

  What did he do yesterday? I don’t know. ---I don’t know what he did yesterday.

  ***其中 以wh- 疑问词或how 引导的宾语从句与动词不定式可相互转换

  如I don’t know what I can do.可以说成 I don’t know what to do.

  The policeman showed me where I could get books. 可以说成The policeman showed me where to get books.

  Can you tell me how I can make a kite?可以说成 Can you tell me how to make a kite?

  4).宾语从句___________。在_________________________________等动词所跟的宾语中,如果从句谓语是否定的,一般要将否定词not转移至主句谓语上去,而将从句谓语改为肯定形式。如:I don’t think he has time to play with the girl.

  二.综合练习

  1.I want to know __

  A. whom is she looking after B. whom she is looking C.whom is she looking D.whom she is looking after

  2.I don't know _________ the day after tomorrow.

  A.when does he come B.how will he come C.if he comes D.whether he'll come

  3.Could you tell me _________ the nearest hospital is?A.what B.how C.whether D.where

  4.Could you tell me _________ the radio without any help?

  A.how did he mend B.what did he mend C.how he mended D.what he mended

  5.I don't know if he____ tomorrow. If he _____,I'll tell you.

  A.comes, comes B.will come, will come C. will come, comes D. comes, will come

  6.Do you know where _________ now?A.he lives B.does he live C.he lived D.did he live

  7.Do you know what time ___?A.the train leave B.does the train leave C.will the train leave Dthe train leaves

  8.I don't know _________ .Can you tell me,please? A.how the two players are old

  B.how old are the two players C.the two players are how old D.how old the two players are

  9.The small children don't know _________ . A.what is their stockings in

  B.what is in their stockings C.where is their stockings in D.what in their stockings

  10.I can't understand _________ . A.what does Christmas mean B.what Christmas does mean

  C.what mean Christmas does D.what Christmas means

  11 . When the job______, let me know. A .do B .done C .is done D .finished

  12 .She asked me if I knew__ .A .whose pen is it B .whose pen it was C whose pen it is D .whose pen was it 13 .Miss Li wants to know _____________next week . A .when my uncle leaves

  B .when will my uncle leave C .where my uncle will stay D .where does my uncle stay

  14 .Could you tell me ________________with the money ? A .how to do B .what should I do C .how I should do D .what I should do

  中考宾语从句真题演练

  ( )1. Everyone can play an important role in the society.As members,we should try our best to do__.

  A. what we should do B. what should we do C. how we should do

  ( )2. --I really hope to keep in touch with Lily. --Sorry. I don't know __.

  A. what her name is B. what her job is C. what her number is D. when she left

  ( )3 —Can you tell me ______? —By doing more speaking. A how I will improve my English

  B. which way can I choose C. how do I deal with my English D. what’s wrong with my English

  ( )4. How lovely the dog is ! Can you tell me _____?

  A. where did you get it B. where will you get it C. where you got it

  ( )5.. --Excuse me, could you tell me ____ the book about aliens? --Sure, take the escalator to the second floor.

  A. where I can buy B. where can I buy C. when can I buy D. when I can buy

  ( )6-“Do you know_ have our summer holiday?”-“Next week.”A.when will we B.when are weC. when we will

  ( )7 ---Do you know ____ the MP4 yesterday? -- Sorry, I’ve no idea about it.

  A. how much did he pay for B. how much he paid for C. he paid for how much D. he paid how much for

  ( )8--What time will Mr. Brown be back to China? -- Sorry. I don’t know ___.

  A. when did he go abroad B.why he is going abroad C.how soon will he be back Dhow long he will stay abroad

  ( )9. You can’t image ___ when the pupils received these nice presents on Children’s Day.

  A. how they were excited B. how excited they were C. how excited were they D. they were how excited

  ( )10. –Can you tell me ______?–She is in the computer lab.

  A. where Linda was B. where is Linda C. where was Linda D. where Linda

  ( )11. –Do you know _______ the Capital Museum? –Next Friday.

  A. when will they visit B. when they will visit C. when did they visit D. when they visited

  ( )12. He wanted to know____the English party.

  A. when will we have B. when we will have C. when would we have D. when we would have

  ( )13. I want to know_______.

  A. when we should arrive at the airport B. when should we arrive at the airport

  C. when the airport we should arrive at D. when the airport should we arrive at

  ( )14. –David, look at the man in white over there. Can you tell me_______? –He is a doctor.

  A. who is he B. who he is C. what is he D. what he is

  ( )15. –Do you know___the girl in red is? –I’m not sure. Maybe a teacher. A. when B. how C. where D. what

  ( )16. Your T-shirt is so cool. Could you tell me ________?

  A. where you buy it B. where do you buy it C. where you bought it D. where did you buy it is

  ( )17. I really want to know ____ . A. what is wrong with my brother

  B. how will he go to Beijing tomorrow C. if had he bought that car D. where did he go yesterday

  ( )18. Excuse me, sir. Could you tell me ?

  A.where is the bank nearestB. where is the nearest bankC.where the nearest bank isD. the nearest bank is where

  ( )19.Lily’s mother looked for her for half an hour, but couldn’t find ____.

  A. What Lily was. B. What was Lily C. Where Lily was D. Where was Lily

  ( )20--Could you tell me___? He is wanted by the head teacher.--Sorry, I’ve no idea.But he _ here just now.

  A. where Tim was, was B. where is Tim,was C. where Tim is,was D.where Tim is,is

  三、状语从句:

  一).条件状语从句:引导词为:if, unless。

  形式:

  主句_______________, 从句______________.

  练习:1.I am waiting for my friend.____________, I’ll do shopping alone.

  A.If she comes B.If she will come C.If she doesn’t come D.If she didn’t come

  2.I am sure I can make it better, if our teacher _________me a second chance.A.give B.gave C.gives D.will give

  3.The art club is for members only. You can’t go in___you are a member. A.unless B.Because C.if D.though

  4.I ________the CDs to you if I have time tomorrow. A.will return B.returned C.have returned D.return

  5. 1)You won’t pass the final exam ___________(除非)you work hard.

  2) The children __________ climb the mountain if it __________________(不下雨)

  3) _______________________if he comes. (给我打电话)

  二)时间状语从句:(常见从属连词有when,before, after, until, as soon as, while…)

  1)As soon as he _____in Paris, he will call you. A.arrive B.arrived C.arrives

  2)Don’t leave until the rain_______.A.stopped B.stops C.stopping D.stop

  3)You can go skating after you ____A.finish the job B.finished the job C.finishing the job

  4) I’ll tell her the good news when he _____ back. A.came B.comes C.come

  5)Father was watching TV ________ Mum was washing dishes. A.before B. while C.after D.until

  6)I was watching TV ____ you called me last night. A.when B.while C.until D.after

  7) I ______ here since I came to China. A.lived B.have lived C.am living D. had living

  8).My grandma didn’t go to sleep______ I got back home. A.till B.until C.since D.when

  三)原因状语从句: (常用连词有because, since, as)

  1. Tom is ill at home, _____he can’t come here. A.so B.if C.because D.and

  2.—Why did you come to school late this morning?--___I watched the Football World Cup until 12:00 last night. A.If B.Because C.Since D.Though

  3.I hope to go to France some day__there are many museums there.A.though B. unless C. because D. where

  四)结果状语从句:由so… that…/such…that/so that引导的从句(so后接形、副原级)

  1)与too…to…句型的转换:

  He ran so fast that I couldn’t catch up with him. =______________________________________________

  The box is so heavy that I can’t carry it= ___________________________________________________

  2)“so… that +从句”与“enough to”的替换

  He’s so strong that he can carry the box.=___________________________________________________

  He is not old enough to go to school.=________________________________________________________

  3)so that…/ so…that…/such…that ____________________________________________________________

  如:He got up early in the morning so that he could catch the early bus.

  The boy is so strong that he can lift up the heavy stone. He is such a clever boy that all of us like him.

  练习:1.--He was _______tired ______he fell asleep as soon as he lay down. -- Oh, we can go out and let him have a good rest..A.too;to B.so; that C.enough; to D.such; that

  2.There were _______many people ____I couldn’t find where she is. A.so;that B.so;as C.such;that D.as;that

  3. He ran as fast as possible__he could reach school on time. A.in order to B so as to C such that D so that

  4. They are ___interesting books __ I want to read them once more.A.so that B.such…that C.too…to D.so…that

  综合练习

  1.You may leave the classroom when you__writing.A.will finish Bare finishing C have finished Dhad finished

  2. Would you give Johnny this letter if you ________ to see him this week.

  A. will happen B. happen C. are happened D. happened

  3. She was busy, ____she couldn’t go to your birthday party last night. A. and B. so C. or D. but

  4. English is ________ a useful language ________ it is spoken in many countries of the world.

  A. so…that B. such…that C. so…because D. such…because

  5. Don’t cross the street __ the traffic lights are green. A. after B. until C. while D. since

  6. Your dream won’t come true__ you know what your dream is. A. after B. unless C. while D. since

  7. --Could you ask him if he __to my birthday party next Sunday? –I will, if I __ him this afternoon.

  A. comes, meet B. will come, will meet C. comes, will meet D. will come, meet

  8. Sarah is ______ a hard-working girl ______ she often works late into night.

  A. so; that B. too; to C. such; that D. not only; but also

  状语从句真题练习

  1.—Where was your brother at this time last night?—He was writing an e-mail ___I was watching TV at home.

  A.as soon as B.after C.until D.while

  2.The film “Kung Fu Panda” is___interesting__I would like to see it again. A.such,that B.too,to C.as,as D.so that

  3.Tom will call me as soon as he ___home. A.gets B.has got C.got D.will get

  4. We will have no water to drink___we don’t protect the earth. A.until B.before C.though D.if

  5.We won’t start the meeting ___our teacher arrives. A.though B.until C.while D.or

  6.Bob promises to join in the football match____he has to help his parents on the farm..

  A. if B.as C. unless D. when

  7.___it’s difficult to make her dream come ture, she never gives up. A.Though B.Unless C.Because D.If

  8.---Could you tell me when Mr. Li___in Huanggang?---Sure. When he ___, I’ll call you.

  A.arrives; will arrive B.will arrive; arrives C.arrives; arrives D.will arrive; will arrive

  9.In summer, food goes bad easily__it is put in the refrigerator. A.until B.if C.unless

  10.A moment, please. I’m checking if Mr. Smith__free tomorrow. A.is B.being C.to be D.will be

  11.I didn’t go to bed __my mother came back late last night.A.so; B.until C.though

  12.Hurry up,___you will miss the early train. A. or B.and C.if D.unless

  13.---Tommy, do you know if Frank___to the theatre with us this Sunday if it ___?---Sorry, I have no idea.

  A.will go, is fine; B.goes, is fine C.will go, is going to be fine D.goes; will be fine

  14.What a beautiful painting it is! I’ve never seen ___painting. A.such a B.a C.such D.this better

  15.I don’t know __he will come tomorrow.___he comes, I’ll tell you.

  A.if, Whether B.whether, Whether C.if, That D.if, If

  复合句综合检测

  ( )1.Is this museum_ they visited last month? A. that B. where C. which D. the one

  ( )2. Is that book ____ he borrowed on Friday? A. that B. which C. who D. the one

  ( )3 The second book__I want to read is Business at the Speed of Thought. A. which B. what C. that D. as

  ( )4 –Do you know the man __is running along the street? A who B which C whom

  ( )5. Without friendship, one can’t be happy although he is rich enough. As for me, I will never forget the days ___I spent with my dearest friend. A that B when C who

  ( )6 This is the best TV play __we have seen this year. A when B what C who D that

  ( )7--Have you found the information about famous people ____you can use for report?

  --Not yet. I’ll search some on the Internet. A which B who C what D whom

  ( )8--Have you been to the Sports Center___ is just opened in town? - -No, no yet.

  A where B who C that D when

  ( )9 --Bob, where do you work?--I work for a company ___sells cars. A which B where C what

  ( )10____ have finished the work can leave. A. Those who B. Anyone C. The one who

  ( )11. The building that ___new is our school. A. is B. are C. was D. were

  ( )12. The pandas that we saved ____better now. A. are B. were C. is D. was

  ( )13 This is the only thing _________ I have lost.A.which B.that C.where

  ( )14.--Could you tell me____?--Sorry, I don’t know. I was not at the meeting. A. what does he say at the meeting. B what did he say at the meeting. C. what he says at the meeting D. what he said at the meeting

  ( )15. No one can be sure____ in a million years.

  A. what man looks like B. what will man look like C. man will look like what D. what man will look like

  ( )16. -- Could you tell me ____?-- She is a student in Eton School.

  A. where Kate is studying B. how Kate studies C .why Kate was studying D. when Kate studied

  ( )17.-- Could you tell me___ yesterday?-- About two hours. A. How long it takes to fly to Guilin B. How long it took to fly to Guilin C.How long does it take to fly to Guiln D. How long did it take to fly to Guilin

  ( )18. Please tell me____.A. what is wrong with the boy B. what is the boy wrong C. what wrong the boy is

  ( )19. She will hate him when she _more about him .A.knowsB .know C.will know Dis going to know

  ( )20. --Excuse me. Do you know_____?--Sorry, I don’t know. A. where is No. 1 Middle School

  B. where No. 1 Middle School is C. No. 1 Middle School is where D. No. 1 Middle School where is

  ( )21. At the science museum,the boys and girls get to know__________. A. what is the spaceship like

  B. what the spaceship looks like C. how the spaceship looks 1ike D. how does the spaceship1ook like

  ( )22. He didn’t tell me ____.

  A. which floor did he live on B. which floor he lived on C. which floor he lived D. he lived on which floor

  ( )23. I’m new here. Could you tell me__, please?A. when does the first bus arrive B. when the first bus arrives

  C. when did the first bus arrive D.when will the first bus arrive

  ( )24. I wonder how long_______school?

  A. has he been away from B. he has been away C. he has left D. he has been away from

  ( )25. ---We can use MSN to talk with each other on the Internet. ---Really? Will you please show ____it? ‘

  A. what to use B. how to use C. how can I use D. where can I use

  ( )26. The teacher asked the students . A. if they were interested in chatting online

  B. when was Albert Einstein born C. what they will do with the computers D. how often they go to movies

  ( )27---Could you tell me how long __the book?--Three days.

  A.I can keep B.can I borrow C.I can borrow D. can I keep

  ( )28.I can’t understand ___the boy alone at home.

  A.why she left B.did she leave C.why had she left D.why she leave

  ( )29. You will not succeeded if you ______ harder. A. will work B. won’t work C. work D. don’t work

  ( )30.Write clearly __your teacher can understand you correctly. A.since B.for C.because Dso that

  ( )31.______he failed , he went on doing the experiment .A. Even B. Yet C. Although D. in spite of

  ( )32.The dog went out while we __ supper. A. had B. had had C. were having D. would have

  ( )33.His brother has worked there ________ he left schoo A.when B. after C. since D. until

  ( )34.The boy didn’t stop talking ____the second bell rang. A.when B. until C. after D. because

  ( )35. __I came into the office, the teacher were having a meeting.A.While B. When C. Once D. Since

  ( )36.I was about to leave my house __ the telephone rang. A.while B. as C. when D. since

  以上为20××考研英语完型填空提分试题及答案 篇3范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇4

  同学们,骏马是跑出来的,强兵是打出来的。希望大家在玩耍的同时不要忘了学习。下面是小编为大家搜索整理的中级会计考试训练题,希望能给大家带来帮助!更多精彩内容请及时关注我们应届毕业生考试网!

  1.单选题

  下列各项中,不属于市场规制法的部门法是( )。

  A、反垄断法

  B、预算法

  C、反不正当竞争法

  D、消费者权益保护法

  【正确答案】 B

  【答案解析】 根据规定,市场规制法包括三个部门法:即反垄断法、反不正当竞争法和消费者保护法。本题B选项属于宏观调控法的部门法之一。

  2.多选题

  20××年6月5日,甲授权乙以甲的名义将甲的\'一台笔记本电脑出售,价格不得低于8000元。乙的好友丙欲以6000元的价格购买。乙遂对丙说:“大家都是好朋友,甲说最低要8000元,但我想6000元卖给你,他肯定也会同意的。”乙遂以甲的名义以6000元将笔记本电脑卖给丙。下列说法中,正确的有( )。

  A、该买卖行为无效

  B、乙是无权代理行为

  C、乙可以撤销该行为

  D、甲可以追认该行为

  【正确答案】 BD

  【答案解析】 (1)选项AB:乙超越代理权,构成无权代理,该买卖合同属于效力待定的合同,而非无效合同;(2)选项C:只有善意相对人才有撤销权,乙并非相对人,根本无撤销权,在本题中,丙属于恶意相对人,丙也不能行使撤销权;(3)选项D:被代理人甲有追认权。

  3.多选题

  在下列各项中,关于民事法律行为表述正确的有( )。

  A、法律行为既可以是合法行为也可以是非法行为

  B、主法律行为履行完毕,并不必然导致从法律行为效力的丧失

  C、多方的法律行为是两个以上当事人所作的意思表示,且意思表示还需一致

  D、法人的民事行为能力随其成立而产生,随其终止而消灭

  【正确答案】 BCD

  【答案解析】 民事法律行为是一种合法行为,因此选项A的说法是错误的。

  4.单选题

  下列选项中,属于调控主体和规制主体基本职责的是( )。

  A、贯彻法定原则

  B、依法调控和规制

  C、不得滥用调制权和和超越规制权

  D、不得放弃调制权

  【正确答案】 A

  【答案解析】 贯彻法定原则是调控主体和规制主体的基本职责。

  5.多选题

  下列选项中,属于金融调控权的有( )。

  A、货币发行权

  B、利率调整权

  C、产业调控权

  D、价格调控权

  【正确答案】 AB

  【答案解析】 金融调控权,可以分为货币发行权、利率调整权等;计划调控权,可以包括产业调控权和价格调控权等。

  6.单选题

  甲公司业务经理乙长期在丙餐厅签单招待客户,餐费由公司按月结清。后乙因故辞职,月底餐厅前去结帐时,甲公司认为,乙当月的几次用餐都是招待私人朋友,因而拒付乙所签单的餐费。下列说法正确的是( )。

  A、甲公司应当付款

  B、甲公司应当付款,乙承担连带责任

  C、甲公司有权拒绝付款

  D、甲公司应当承担补充责任

  【正确答案】 A

  【答案解析】 根据法律规定:行为人没有代理权、超越代理权或者代理权终止后以被代理人名义订立合同,相对人有理由相信行为人有代理权的,该代理行为有效。本题中,虽然乙因故辞职,但是因为乙长期在丙餐厅签约招待客户,使丙餐厅有理由相信乙是有代理权的,形成表见代理,所以甲公司应该付款。

  7.单选题

  甲公司业务经理乙长期在丙餐厅签单招待客户,餐费由公司按月结清。后乙因故辞职,月底餐厅前去结帐时,甲公司认为,乙当月的几次用餐都是招待私人朋友,因而拒付乙所签单的餐费。下列说法正确的是( )。

  A、甲公司应当付款

  B、甲公司应当付款,乙承担连带责任

  C、甲公司有权拒绝付款

  D、甲公司应当承担补充责任

  【正确答案】 A

  【答案解析】 根据法律规定:行为人没有代理权、超越代理权或者代理权终止后以被代理人名义订立合同,相对人有理由相信行为人有代理权的,该代理行为有效。本题中,虽然乙因故辞职,但是因为乙长期在丙餐厅签约招待客户,使丙餐厅有理由相信乙是有代理权的,形成表见代理,所以甲公司应该付款。

  以上为20××考研英语完型填空提分试题及答案 篇4范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇5

  1.单选题

  老张与自己的儿子小张约定:等到放寒假时,给小张买一台电脑。该约定属于附( )的法律行为。

  A、生效期限

  B、生效条件

  C、解除期限

  D、解除条件

  【正确答案】 A

  【答案解析】 寒假是必然要到来的事实,这是与附条件的法律行为的根本区别。所以本题是附生效期限的法律行为。

  2.单选题

  小王欲购买小李的一辆二手车,但对该车的车况不放心。于是二人在买卖该车的合同中约定,如果在该车上一年年检有效期满之前,能顺利通过下一年度年检,小王就购买该车。该约定是( )。

  A、附生效条件的民事法律行为

  B、附解除条件的民事法律行为

  C、附生效期限的民事法律行为

  D、附解除期限的民事法律行为

  【正确答案】 A

  【答案解析】 附条件的法律行为,是指当事人在法律行为中约定一定的条件,并且把该条件的成就与否作为法律行为效力发生或者消灭根据的民事法律行为。判断的核心是所附条件是否是确定的事实,本题中,该车能否通过年检是不确定的,因此是附条件的法律行为,因此正确答案为选项A,“该车能顺利通过下一年度年检”即为生效条件。

  3.多选题

  民事法律行为可分为单方法律行为和多方法律行为。下列行为属于单方法律行为的有( )。

  A、委托代理的撤销

  B、债务的免除

  C、无权代理的追认

  D、合同协商解除

  【正确答案】 ABC

  【答案解析】 单方法律行为是根据一方当事人的意思表示而成立的法律行为。该法律行为仅有一方当事人的意思表示而无需他方的同意即可发生法律效力,如委托代理的撤销、债务的免除、无权代理的追认等。

  4.多选题

  关于法律行为的实质有效要件,下列表述正确的有( )。

  A、10周岁以上的未成年人和不能完全辨认自己行为的精神病人,是限制民事行为能力人,其只能进行与其年龄、智力或精神健康状况相适应的民事活动,其他民事活动应由其法定代理人代理,或征得其法定代理人同意

  B、16周岁以上不满18周岁但以自己的劳动收入为主要生活来源的公民,是完全民事行为能力人,可以独立地在其民事权利能力范围内进行民事活动

  C、法人不具有民事行为能力

  D、法人的权利能力与行为能力一般是统一的,均随法人或其他组织的成立而产生,随其终止而消灭

  【正确答案】 ABD

  【答案解析】 对于法人而言,民事行为能力随其成立而产生,随其终止而消灭。

  5.单选题

  下列各项中,关于行为人的民事行为能力表述不正确的是( )。

  A、民事行为能力是指法律确认公民、法人或者其他组织能够通过自己的行为实现民事权利、承担民事义务的资格

  B、只有具有相应的民事行为能力的人才能进行民事法律行为

  C、不满10周岁的未成年人属于限制民事行为能力人

  D、16周岁以上不满18周岁但以自己的`劳动收入为主要生活来源的公民,可以独立地在其民事权利能力范围内进行民事活动属于完全民事行为能力人

  【正确答案】 C

  【答案解析】 不满10周岁的未成年人属于无民事行为能力人。

  6.多选题

  横向对策行为是市场主体在相互之间的市场竞争中所从事的各类行为。下列各项中,属于横向对策行为的有( )。

  A、依法纳税行为

  B、不正当竞争行为

  C、逃税、避税行为

  D、侵害消费者权益的行为

  【正确答案】 BD

  【答案解析】 横向对策行为,是市场主体之间的市场竞争中所从事的各类行为,选项BD发生在市场主体之间,因此正确;纵向对策行为,是市场主体针对国家的调制行为所实施的博奕行为,选项AC属于纵向对策行为。

  7.多选题

  下列属于民事法律行为特征的有( )。

  A、以意思表示为要素

  B、以达到一定的民事法律后果为目的

  C、是一种非法行为

  D、是一种合法行为

  【正确答案】 ABD

  【答案解析】 法律行为只有在内容和形式上符合法律的要求或者不违背法律的规定,才能得到法律的承认和保护,才能产生行为人预期的法律后果。因此,非法行为不是法律行为,C不选。

  以上为20××考研英语完型填空提分试题及答案 篇5范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇6

  一、单项选择题

  1.以下说法中不正确的是( )。

  A.注册会计师可以询问专家的同仁以及其他了解专家能力和工作表现的人员,以了解专家的胜任能力

  B.注册会计师在评价专家的专业胜任能力时需要考虑专家的经验和声望

  C.在计划利用专家的工作时,注册会计师应当通过获取专家的资格证书或执业许可证加以证实专家的专业胜任能力

  D.当利用会计师事务所内部专家的工作时,注册会计师应当就每一项审计业务对专家的工作进行评价

  2.注册会计师在某些审计领域利用专家的工作才能获取充分适当的证据,这里的专家是指( )。

  A.审计领域的个人

  B.会计领域的组织

  C.既精通会计又精通审计的个人或组织

  D.会计、审计之外的某一特定领域中具有专门技能、知识和经验的个人或组织

  3.以下说法中不正确的是( )。

  A.内部审计人员应有的职业关注是被审计单位内部审计正常发挥作用的根本

  B.内部审计向哪个级别的治理层或管理层负责将影响其客观性

  C.从严格意义上说,企业的所有业务和所有组成部分均应纳入内部审计的范围

  D.内部审计人员的专业胜任能力影响内部审计作用的发挥

  4.内部审计是被审计单位内部控制的一个重要组成部分,其职能不包括( )。

  A.监督内部控制的运行情况

  B.设计、实施和维护与财务报表编制相关的内部控制

  C.检查财务信息和经营信息

  D.评价经营活动的效率和效果

  5.主审注册会计师在考虑利用其他注册会计师工作时,首先要考虑的因素是( )。

  A.其他注册会计师拥有的资格证书

  B.其他注册会计师是否独立于所审计的组成部分以及主审注册会计师所审计的单位

  C.其他注册会计师遵守会计、审计等有关规定和编制报告的要求

  D.其他注册会计师所在会计师事务所的质量控制系统

  6.下列有关利用其他注册会计师工作的表述中错误的`是( )。

  A.只有当注册会计师确信某项审计业务的承接或续约符合《业务质量控制》准则的相关规定,预期能够对重要组成部分的财务信息获取充分、适当的审计证据,将审计风险控制在可接受的低水平时,才可以承接该项业务

  B.尽管其他注册会计师要对组成部分的财务信息进行审计,并对其结论或意见负责,但主审注册会计师仍然要对包括组成部分财务信息在内的整体财务报表发表审计意见,并独自对被审计单位财务报表所发表的审计意见承担责任

  C.如果主审注册会计师认为其审计的财务报表部分不够重要,不足以获取充分、适当的审计证据将审计风险降至可接受的低水平,也可以接受委托担任主审注册会计师

  D.主审注册会计师在与被审计单位签订审计业务约定书的时候,需要在业务约定书中明确在获取组成部分的信息、接触组成部分的治理层、管理层及其注册会计师方面不会受到限制

  7.如果其他注册会计师不能独立于被审计单位及其组成部分,不能胜任其承担的具体审计业务,或者主审注册会计师对上述事项存在疑虑,那么( )。

  A.主审注册会计师不能承接该业务

  B.主审注册会计师不应利用其他注册会计师的工作来获取与组成部分财务信息有关的审计证据

  C.发表保留意见的审计报告

  D.发表无法表示意见的审计报告

  8.如果认为其他注册会计师所实施的审计工作不能满足需要,主审注册会计师应该考虑( )。

  A.是否对组成部分的会计记录或财务信息实施追加程序

  B.将其视为审计范围受到限制,出具保留意见或无法表示意见的审计报告

  C.在审计报告中提及其他注册会计师的工作

  D.解除业务约定

  9.ABC会计师事务所拟接受委托审计丙集团公司20××年度财务报表,在考虑是否可委派胜任的主审注册会计师担任此项工作时,需要考虑的因素不包括( )。

  A.对审计工作的参与程度有限,足以作为主审注册会计师对丙集团公司的整体财务报表进行审计

  B.负责审计财务报表中最重要的部分

  C.对各组成部分的业务有相当程度的了解

  D.参与所有组成部分的审计工作

  二、多项选择题

  1.注册会计师并非在特定审计领域中必须利用专家的工作,以下列示的情况中,可不利用专家的工作的有( )。

  A.所涉及事项性质特殊,但是并不复杂,且对财务报表的影响并不重大

  B.项目组成员在该专业领域是胜任的,具备实践经验

  C.所涉及事项性质特殊、复杂程度高,且对财务报表的影响重大

  D.预期可以获取的其他审计证据的数量较多且质量较高,能够解决注册会计师遇到的相关问题

  2.在下列( )情况下,注册会计师应当考虑利用其他专家对专家的工作予以证实。

  A.专家工作所涉及的事项对审计意见特别重要

  B.注册会计师不能从专家那里获得满意的原始资料和必要的解释

  C.在以往的审计业务中对专家的工作结果有重大不同意见或作过重大调整

  D.注册会计师认为被审计单位内部专家对所涉及事项的独立性较差

  3.项目组某专家正在向被审计单位提供与专家工作涉及事项相关的咨询业务,( )因素还会加重专家因为缺乏独立性而对其客观性的损害。

  A.专家不遵守职业道德标准

  B.专家工作所涉及的事项对审计意见非常重要

  C.以往和当前的审计业务表明专家不独立于管理层,或者受到来自管理层压力的过大

  D.专家独立于对所涉及事项负有责任的人员或部门

  4.注册会计师在对内部审计特定工作进行评价时,其认为存在重大错报风险的领域通常包括( )。

  A.会计处理方法的变化

  B.内部控制的重大薄弱环节

  C.未决诉讼

  D.对持续经营能力有重大影响的不确定事项

  5.以下说法中正确的有( )。

  A.由于内部审计的独立性不高,注册会计师不应当完全依赖内部审计的工作

  B.有效的内部审计通常有助于注册会计师修改审计程序的性质和时间,并缩小实施审计程序的范围

  C.有效的内部审计可以完全取代注册会计师应当实施的审计程序

  D.查阅内部审计计划有助于注册会计师确定内部审计工作是否与财务报表审计相关

  6.如果内部审计的工作结果表明被审计单位的内部控制薄弱,控制环境存在缺陷,注册会计师应当考虑( )。

  A.在期末而非期中实施更多审计程序

  B.修改审计程序的性质,获取更具说服力的审计证据

  C.主要依赖控制测试获取审计证据

  D.扩大控制测试的范围

  7.在下列( )情况下,注册会计师可能认为内部审计对其实施的审计程序没有作用,不会利用内部审计。

  A.内部审计活动执行无效

  B.注册会计师对内部审计人员的专业胜任能力、客观性和工作质量存有疑虑

  C.内部审计活动与注册会计师审计无关

  D.内部审计活动与注册会计师审计有关,但注册会计师认为进一步评估内部审计不符合成本效益原则

  8.为了合理确信其他注册会计师具备承担具体业务的专业胜任能力,主审注册会计师应当了解其他注册会计师。了解的内容通常包括( )。

  A.其他注册会计师是否可以向主审注册会计师提供必要的工作底稿

  B.其他注册会计师所在会计师事务所的质量控制系统

  C.其他注册会计师拥有的资格证书

  D.其他注册会计师的独立性和专业胜任能力

  9.在利用其他注册会计师审计工作时,主审注册会计师为了将审计风险降至可接受的水平,可以考虑参与其他注册会计师的工作,参与的方式主要包括( )。

  A.向组成部分管理层或其他注册会计师了解组成部分的情况及其环境

  B.复核并与其他注册会计师共同确定对组成部分财务报表应当发表的审计意见类型

  C.参加其他注册会计师与组成部分管理层之间的重大会议

  D.复核并与其他注册会计师讨论其总体审计策略和具体审计计划

  10.为了合理保证被审计单位的财务报表在整体上不存在重大错报,主审注册会计师应当考虑( )。

  A.与其他注册会计师进行适当的沟通

  B.确定参与其他注册会计师审计工作的性质、时间和范围

  C.确定对于组成部分的财务信息是由主审注册会计师亲自审计,还是由其他注册会计师实施审计

  D.必须评估对组成部分财务信息进行审计时获取的审计证据是否充分、适当

  11.甲注册会计师接受委托审计A公司20××年度的财务报表,在考虑对审计工作的参与程度是否足以担任主审注册会计师时,考虑的因素有( )。

  A.甲注册会计师审计的财务报表部分的重要性

  B.其他注册会计师审计的组成部分财务信息的重大错报风险

  C.甲注册会计师在适当程度上参与对组成部分的审计

  D.甲注册会计师的专业胜任能力

  以上为20××考研英语完型填空提分试题及答案 篇6范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇7

  一、单项选择题

  1、下列项目中,属于投资性房地产的是( )。

  A.已出租的投资性房地产租赁期届满,因暂时空置但继续用于出租的房地产

  B.房地产开发公司开发的商品房

  C.企业拥有并自行经营的旅馆、饭店

  D.出租给本企业职工居住的宿舍

  2、关于投资性房地产后续计量模式的转换,下列说法中正确的是(  )。

  A.成本模式转为公允价值模式的,应当作为会计估计变更

  B.已采用公允价值模式计量的投资性房地产,不得从公允价值模式转为成本模式

  C.已采用成本模式计量的投资性房地产,不得从成本模式转为公允价值模式

  D.企业对投资性房地产的计量模式可以随意变更

  3、甲公司以1 400万元取得土地使用权并自建三栋同样设计的厂房,其中一栋作为投资性房地产用于经营租赁,三栋厂房工程已经完工,全部成本合计6 000万元,完工当日土地使用权账面价值为1 200万元,假定不考虑其他因素,租赁期开始日该投资性房地产的初始成本是(  )万元。

  A.3 600

  B.7 200

  C.2 400

  D.2 000

  4、甲公司对投资性房地产采用成本模式进行后续计量。自20×1年1月1日起,甲公司将一项投资性房地产出租给某单位,租期为4年,每年收取租金650万元。该投资性房地产原价为12 000万元,预计使用年限为40年,预计净残值为零;至20×1年1月1日已使用10年,累计折旧3 000万元。20×1年12月31日,甲公司在对该投资性房地产进行减值测试时,发现该投资性房地产的可收回金额为8 800万元。假定不考虑相关税费,该投资性房地产对甲公司20×1年利润总额的影响金额为(  )万元。

  A.250

  B.350

  C.450

  D.650

  5、甲公司从事房地产开发经营业务,20×8年度发生的有关交易或事项如下:(1)因商品房滞销,董事会决定将两栋商品房用于出租。(2)收回租赁期届满的一宗土地使用权,经批准用于建造办公楼。(3)收回租赁期届满的商铺,并计划对其重新装修后继续用于出租。甲公司对出租的商品房、土地使用权和商铺均采用成本模式进行后续计量。下列各项关于甲公司对上述交易或事项会计处理的表述中,正确的是( )。

  A.商铺重新装修所发生的支出直接计入当期损益

  B.重新装修完工并达到预定可使用状态的商铺作为固定资产列报

  C.用于建造办公楼的土地使用权账面价值计入所建造办公楼的成本

  D.商品房改为出租用房时按照其账面价值作为投资性房地产的入账价值

  6、关于投资性房地产后续计量模式,下列说法正确的是( )。

  A.成本模式转为公允价值模式的,应当作为会计估计变更

  B.已经采用成本模式计量的投资性房地产,不得从成本模式转为公允价值模式

  C.已经采用公允价值模式计量的投资性房地产,不得从公允价值转为成本模式

  D.企业对投资性房地产的计量模式可以随意选择

  二、多项选择题

  1、关于投资性房地产转换日的确定,下列说法中正确的有(  )。

  A.作为存货的房地产改为出租,或者自用建筑物或土地使用权停止自用改为出租,其转换日为租赁期开始日

  B.投资性房地产转为自用房地产,其转换日为房地产达到自用状态,企业开始将房地产用于生产商品、提供劳务或者经营管理的日期

  C.自用土地使用权停止自用,改用于资本增值,其转换日为自用土地使用权停止自用后确定用于资本增值的日期

  D.作为存货的房地产改为出租,或者自用建筑物或土地使用权停止自用改为出租,其转换日为承租人支付的第一笔租金的日期

  E.作为存货的房地产改为出租,或者自用建筑物或土地使用权停止自用改为出租,其转换日为合同签订日

  2、下列各项中,属于投资性房地产的有(  )。

  A.已出租的`建筑物

  B.待出租的建筑物

  C.已出租的土地使用权

  D.以经营租赁方式租入后再转租的建筑物

  E.企业持有并准备增值后转让的土地使用权

  3、下列各项关于土地使用权会计处理的表述中,正确的有(  )。

  A.为建造固定资产购入的土地使用权确认为无形资产

  B.房地产开发企业为开发商品房购入的土地使用权确认为存货

  C.用于出租的土地使用权及其地上建筑物一并确认为投资性房地产

  D.用于建造厂房的土地使用权摊销金额在厂房建造期间计入在建工程成本

  E.土地使用权在地上建筑物达到预定可使用状态时与地上建筑物一并确认为固定资产

  4、下列关于采用公允价值模式进行后续计量的投资性房地产会计处理的表述中,正确的有(  )。

  A.按预计使用年限计提折旧

  B.公允价值变动的金额计入当期损益

  C.公允价值变动的金额计入其他综合收益

  D.自用房地产转换为投资性房地产时公允价值高于账面价值的差额计入其他综合收益

  5、奥天公司从事房地产开发经营业务。20××年度发生的有关交易或事项如下:(1)因商品房滞销,董事会决定将两栋商品房用于出租,为出租房发生日常修理费用100万元。1月20日,奥天公司与乙公司签订租赁合同并将两栋商品房以经营租赁方式提供给乙公司使用。(2)收回租赁期届满的一宗土地使用权,经批准用于建造办公楼。(3)收回租赁期届满的商铺,并计划对其重新装修后继续用于出租。奥天公司对出租的商品房、土地使用权和商铺均采用成本模式进行后续计量。下列各项关于奥天公司对上述交易或事项会计处理的表述中,不正确的有( )。

  A.商铺重新装修所发生的支出直接计入当期损益

  B.重新装修完工并达到预定可使用状态的商铺作为固定资产列报

  C.用于建造办公楼的土地使用权账面价值计入所建造办公楼的成本

  D.商品房改为出租用房时按照其账面价值作为投资性房地产的入账价值

  参考答案及解析

  一、单项选择题

  1【答案】A

  【解析】选项A,按准则规定,已出租的投资性房地产租赁期届满,因暂时空置但继续用于出租的,仍作为投资性房地产;选项B,房地产开发公司开发的商品房属于该企业的存货;选项C,企业拥有并自行经营的旅馆、饭店由于没有对外出租属于企业的固定资产;选项D,出租给本企业职工居住的宿舍其目的并不是为赚取租金或资本增值,或者两者兼有而持有的房地产,不是投资性房地产,属于企业的固定资产。

  2【答案】B

  【解析】企业对投资性房地产的计量模式一经确定,不得随意变更。成本模式转为公允价值模式的,应当作为会计政策变更,按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》处理。已采用公允价值模式计量的投资性房地产,不得从公允价值模式转为成本模式。

  3【答案】C

  【解析】初始成本=1 200÷3+6 000÷3=2 400(万元)。

  4【答案】B

  【解析】20×1年计提折旧=(12 000-3 000)/(40-10)=300(万元),20×1年12月31日计提减值准备前投资性房地产账面价值=(12 000-3 000)-300=8 700(万元),因可收回金额为8 800万元,所以不需计提减值准备。该投资性房地产对甲公司20×1年利润总额的影响金额=650-300=350(万元)。

  5【答案】D

  【解析】选项A,商铺重新装修所发生的支出应该资本化,计入投资性房地产的成本;选项B,重新装修完工并达到预定可使用状态的商铺,仍然应该作为投资性房地产核算;选项C,用于建造办公楼的土地使用权应该是计入无形资产而不是计入所建造办公楼的成本。

  6【答案】C

  【解析】选项A,企业对投资性房地产从成本模式转为公允价值模式的应当作为会计政策变更进行处理;选项B,存在确凿证据表明投资性房地产的公允价值能够持续可靠取得、且能够满足采用公允价值模式条件的情况下,才允许企业对投资性房地产从成本模式变更为公允价值模式;选项D,企业对投资性房地产的计量模式一经确定不得随意变更。

  二、多项选择题

  1【答案】ABC

  【解析】作为存货的房地产改为出租,或者自用建筑物或土地使用权停止自用改为出租,其转换日为租赁期开始日,而不是承租人支付的第一笔租金的日期或合同签订日。

  2【答案】ACE

  【解析】投资性房地产包括:(1)已出租的土地使用权;(2)持有并准备增值后转让的土地使用权;(3)已出租的建筑物。选项B,待出租的建筑物不属于投资性房地产;选项D,以经营租赁方式租入的建筑物不属于企业持有的资产。

  3【答案】ABCD

  【解析】企业取得的土地使用权一般确认为无形资产。土地使用权用于自行开发建造厂房等地上建筑物时,土地使用权的账面价值不与地上建筑物合并计算其成本,而仍作为无形资产进行核算,并计提摊销;对于房地产开发企业取得的土地使用权用于建造对外出售的房屋建筑物时,土地使用权作为存货核算,待开发时计入房屋建筑物的成本;用于出租的土地使用权,应将其转为投资性房地产核算。

  4【答案】BD

  【解析】采用公允价值模式计量的投资性房地产不计提折旧,选项A错误;公允价值变动的金额计入公允价值变动损益,选项C错误。

  5【答案】ABC

  【解析】选项A,店铺重新装修所发生的支出应该资本化,计入投资性房地产的成本选项B,重新装修完工并达到预定可使用状态的商铺,仍然是应该作为投资性房地产核算;选项C,用于建造办公楼的土地使用权应该是计入无形资产而不是计入所建造的办公楼的成本。

  以上为20××考研英语完型填空提分试题及答案 篇7范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇8

  一级WPS Office采用无纸化考试,上机操作。考试时间为90 分钟。下面是小编分享的计算机一级MSOffice提分试题,一起看看吧。

  1). 键盘是目前使用最多的( )

  A.存储器

  B.微处理器

  C.输入设备

  D.输出设备

  正确答案:C

  2). 计算机可以直接执行的程序是( )

  A.一种数据结构

  B.一种信息结构

  C.指令序列

  D.数据集合

  正确答案:C

  3). 下列术语中,属于显示器性能指标的是( )。

  A.速度

  B.可靠性

  C.分辨率

  D.精度

  正确答案:C

  答案解析:分辨率是显示器的重要技术指标。一般用整个屏幕上光栅的列数与行数乘积(如640*480)来表示,乘积越大,分辨率越高。

  4). 在标准ASCII码表中,已知英文字母A的`ASCII码是010××001,英文字母F的ASCII码是

  A.010××011

  B.010××100

  C.010××101

  D.010××110

  正确答案:D

  答案解析:字母A比字母F小5,所以F的码值是010××001+1+1+1+1+1=010××110.

  5). 为了用ISDN技术实现电话拨号方式接入Intemet,除了要具备一条直拨外线和一台性能合适的计算机外,另一个关键硬件设备是

  A.网卡

  B.集线器

  C.服务器

  D.内置或外置调制解调器(Modem)

  正确答案:D

  答案解析:调制解调器(Modem)实际上具有两个功能:调制和解调。调制就是将计算机的数字信号转换为模拟信号在电话线上进行侍输;解调就是将模拟信号转换成数字信号,由于上网时,调制和解调两个工作必不可少,故生产厂商将两个功能合做在一台设备中,即调制解调器。

  以上为20××考研英语完型填空提分试题及答案 篇8范文内容,仅供参考借鉴,请按实际需要修改。


20××考研英语完型填空提分试题及答案 篇9

  1.银行向某家庭发放了一笔月还款额为20××元的个人住房抵押贷款;该家庭所购住房的物业管理费为每月150元。从当前我国商业银行风险管理的角度来看,该家庭的月均收入应不低于(C )元。

  A.3583

  B.3909

  C.4300

  D.4778

  2.银行个人住房贷款业务中发生的“假按揭”属于(A )风险。

  A.信用

  B.管理

  C.法律

  D.操作

  3.新设项目法人的资本金筹措渠道不包括(B )资金。

  A.政府政策性

  B.资产变现

  C.企业入股

  D.个人入股范围

  4.下列费用中,不属于物业管理企业经营费用范围的是( D)。

  A.保险费

  B.房产税

  C.法律费

  D.贷款利息

  5.某收益性物业的潜在毛租金收入为20万元,假设在某报告期内的空置率为20%,所有用户都能按时缴纳租金,物业的其他收入为2万元,则此报告期该物业的有效毛收入为( B)万元。

  A.16

  B.18

  C.20

  D.22

  6.利用概率分析中的期望值法进行投资项目风险分析时,下列表述中正确的有( ABCE)。

  A.项目净现值期望值大于零,则项目可行

  B.净现值标准差能准确说明项目风险的大小

  C.净现值标准差越小,项目的相对风险就越小

  D.净现值大于等于零时的累积概率越太,项目所承担的风险就越大

  E.挣现值期望值相同时,标准差小的方案为优

  7.在编制房地产开发项目策划方案时,与项目收益相关的基础参数,通常有( BCDE)。

  A.基准收益率

  B.目标收益率

  C.出租率或空置率

  D.毛租金收入E.运营成本

  8.房地产开发项目策划的主要工作内容有(ABCDE )。

  A.开发内容和规模的分析与选择

  B.评价方案构造

  C.区位分析与选择

  D.开发时机的`分析与选择

  E.融资方式的分析与选择

  9.对零售商业物业进行分类的主要依据有(ABC )。

  A.建筑规模

  B.经营商品的特点

  C.商业辐射区域的范围

  D.周围环境

  E.服务人口的收入水平

  10.下列房地产开发企业融资方式中,属于债务融资方式的有(BCE )。

  A.发行企业债券

  B.向银行借入信用贷款

  C.房地产开发贷款

  D.在公开市场上发行股票

  E.土地储备贷款

  以上为20××考研英语完型填空提分试题及答案 篇9范文内容,仅供参考借鉴,请按实际需要修改。


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