第一篇：【答案版】閱讀理解練習(xí)(五)

初一年級閱讀理解匯編

（五）閱讀《父親》，回答問題。

父親

景凱旋

①快到父親節(jié)了，給哥哥打電話，想知道父親的墓地怎么樣了。父親的墓地就在青城后山，聽說這次大地震，那兒的山體也有垮塌。當(dāng)年聽到父親去世的消息時，我正在遙遠(yuǎn)的伊斯坦布爾，那個晚上，也是一個人走到一處墓地，把所有的墓碑看了個遍，然后坐在蕭蕭的柏樹下，直到夜深。

②記憶中父親的脾氣很急躁。小時候在院子里玩土炮仗，他正巧路過，嚇了一大跳，憤．．．．．．怒中撿起一塊磚頭，就沖我奔來。我連滾帶爬才逃過一劫。還有一次，為件小事頂了父親幾．．．．．．．．句，他不由分說就重重給了我一巴掌，這下母親生氣了，不準(zhǔn)我們跟父親說話。幾天后，我玩耍時跌了一跤，鼻血長淌，父親又正巧路過，便把我叫住，從口袋里掏出一張手帕遞給我。我心里一酸，原諒了父親，母親發(fā)起的糾葛自然也就停止了。

③父親其實(shí)性格溫和，從來沒跟人紅過臉。用一句古語說，他的一生是“沉淪下僚”，在大山深處的小縣做一個小官員。他也很知足，常常騎車下鄉(xiāng)，爬幾千米高的高山。我常想，要不是時代的因緣際會，他也許就是山西老家一個鄉(xiāng)村教員，不會大老遠(yuǎn)地跑到四川來，晚年也回不了故土。他能不知足嗎？文革時，我們家占全了，父親是“叛徒”，母親是“特務(wù)”。那時候，母親整夜睡不著覺，而父親每次被批斗回來，倒頭便睡。他后來說他不怕遭難，可我總有點(diǎn)不信，我覺得父親是不能往深處想的人，這樣反而好，不受苦。

④以后父母就提前退休了，遷到山外的都江堰。但父親還是常坐著車回黑水去，他想把自己的歷史問題解決好。記得有次他從外面回來，興沖沖地給我們看一張紙，那是一份州里的文件，將他的黨籍恢復(fù)至1937年，還惠而不費(fèi)地給了個副廳級?？吹竭@些，我們兄妹都漠然以對，父親臉上有些尷尬，倒是母親生氣了，她說，雖然這沒有什么意義，但畢竟是父親的一個心愿。那一代人總是有許多心愿，難以了結(jié)。差可慰藉的是，父親 年輕時也喜歡寫點(diǎn)東西，還在1937年的《大公報》上發(fā)表過一篇小說《欠債者》，一看就是受五四新文學(xué)的影響。我翻遍圖書館，找到了這份報紙，讓父親高興了好一陣子。

⑤晚年的父親脾性越來越好，好微笑，好感傷，好流淚。家人聚在一起，聊起社會上的腐敗，聊起某某事件，某某偉人去世，他總會禁不住老淚縱橫，這時我們就會笑他，笑得他不好意思起來。他覺得以前的社會很純潔，以后呢，還是有希望的。母親罵他心存幻想，跟不上時代，但卻不喜歡我們看不起父親，她可以兇父親，我們不行，她必須在子女面前維護(hù)父親的那一點(diǎn)尊嚴(yán)。

⑥家里的事從來都是母親做主，父親倒成了可有可無的人。而且越到晚年，母親越表現(xiàn)出決斷的魄力，也比父親有見識得多。但母親畢竟也年紀(jì)大了，感情上越來越依賴子女。結(jié)果是許多事父親聽母親的，母親聽我們的。而我們呢，卻越來越少跟父母聊天，不是忙，是沒有話講。父親不可能理解我，我也難以深入他的內(nèi)心。雖說我在外地工作，也偶爾會想念他，但總覺得在忽略什么。在人與人的真正關(guān)系上，我們其實(shí)都是孤獨(dú)的。

⑦父親開始喜歡一個人散步，走到附近衛(wèi)校的小樹林里，對著下午的夕陽坐一會兒，然后站起來往回走。他的腰越來越彎，走得越來越慢，如果看到我們?nèi)ソ铀?，便會露出淺淺的笑容。因此，當(dāng)聽到父親的噩耗時，我一時仍不能相信他就這樣走了，他沒什么大病，他是燈殘油盡。據(jù)母親后來對我說，父親走的那一瞬間，眼里又流出了一滴眼淚。他是舍不得你們呀，她說。

⑧我常常想，父親對我意味著什么？他是一座山，常擋住我的視線，為了自己方便和懶惰，我時常想繞行而過，等到這山塌了，我才突然明白，這座山擋住的是我們稱之為終點(diǎn)的那個東西，從此以后我的前面也就一眼望到頭了。

1、試分析第②自然段中加點(diǎn)詞的表達(dá)效果？（2分）

【答案】抓住了父親的神態(tài)、動作進(jìn)行描寫，（1分）形象生動地刻畫了父親急躁的特點(diǎn)（0.5分），表現(xiàn)了父親對我的關(guān)愛之情（0.5分）

【解析】分析句子的表達(dá)效果，一般要從表現(xiàn)手法，修辭方法，表現(xiàn)人物性格和表達(dá)人物情/ 5

感等角度來進(jìn)行，分析是要聯(lián)系文章主旨。

2、閱讀全文，說說父親是一個怎樣的人？（4分）

【答案】對子女粗暴關(guān)愛、對生活溫和樂觀、對榮譽(yù)執(zhí)著珍視，晚年因孤獨(dú)對家人更加依賴掛念。

【解析】仔細(xì)閱讀全文，抓住相關(guān)故事情節(jié)，分析任務(wù)的性格特征。

3、文章回憶了父親一生中的幾個片斷，蘊(yùn)含了父子間怎樣的感情？（3分）

【答案】從文中可以看出：父親對我們深深的愛和希望（1分），以及我對父親的理解、懺悔，還有感人至深的痛苦懷念之情。

【解析】閱讀全文，注意要從兩方面進(jìn)行分析,即父親對兒子，兒子對父親。

4、聯(lián)系全文，體會尾段畫線句的含義和作用？（4分）

【答案】含義：年輕時的父親在“我”眼中如同一座山 一般威嚴(yán)粗暴，讓“我”敬畏遠(yuǎn)避；晚年父親的去世卻讓我一下子看到人生的全部，“稱之為終點(diǎn)的那個東西”指人生盡頭，說明父親的去世讓我失去了精 神的依靠，讓我痛苦萬分。作用：結(jié)構(gòu)上收束全文，照應(yīng)前文回憶“父親的脾氣很急躁”，以及父親孤獨(dú)離世的內(nèi)容，在情感內(nèi)容上升華了主題，拓展了情感內(nèi)涵。

【解析】理解句子含義：一要聯(lián)系文章內(nèi)容，二要了解作者的背景，三要找出重點(diǎn)詞語來理解，四要展開想象和聯(lián)想，五要通順連貫組織起來。在平時要多練習(xí)，方能逐步掌握其技巧。閱讀《鄉(xiāng)村的炊煙》，回答問題。

鄉(xiāng)村的炊煙 錢國宏

①到了鄉(xiāng)下，渾身上下便像松勁的彈簧，驟然間放松了許多——因?yàn)橛辛舜稛煹臐櫇伞＂谇皫兹盏洁l(xiāng)下看望年邁的父母，趕至老家的村外時，已是黃昏時分了。未進(jìn)村子，便遙遙地望見了村落上空懶散飄蕩的炊煙。濃重的，似丹青妙手隨意的潑墨；輕淡的，如浣紗姑娘信手放飛的一縷白紗，縈繞在村子的上空，縈繞在茂密卻又稀疏的樹冠之間。

③炊煙，牽出了我多少美好的回憶??！我生在農(nóng)村，長在鄉(xiāng)下。一年四季中，炊煙像永不凋謝的玫瑰，傲然開在莊戶人的視野里、生活中。沐浴在炊煙中，我仿佛又回到了無憂無慮的童年，一組組美好而又難忘的畫面爭相在眼前疊現(xiàn)：炊煙中，我挎著菜籃子去地里剜野菜，不知名的鳥在樹頭嘰嘰喳喳地唱個不停，嫩黃的野花與婆 婆丁、苦麻菜一起，生機(jī)勃勃地點(diǎn)綴著星期天的晌午；水田里，稻苗青青、渠水泠泠，空氣里彌漫著水的清涼和花的馨香……

④早晨，曙色熹微，小村的輪廓漸漸在淡淡的晨霧中清晰起來，一柱柱炊煙慵懶地織上天空。于是，剛剛睜開惺忪睡眼的小村便有了生機(jī)和靈氣。在冉冉升起的酡紅旭日中，狹窄的村巷，古樸的房舍，錯落的樹木，以及泄閘般涌出圈欄的牛羊，便都在灰蒙蒙的炊煙中，統(tǒng)統(tǒng)被詩意化了——故鄉(xiāng)，也因此成了一幀水墨畫，永遠(yuǎn)地定格在我的記憶中。

⑤中午，在放午學(xué)的村童們嘹亮的歌聲中，炊煙又再一次爬上樹梢。炊煙中，依稀可以望見健壯的村姑們在高高的豆角架和黃瓜架間尋覓，采摘著午日的菜肴。收音機(jī)里又傳出了單田芳那一波三折、扣人心弦的評書，騾馬們拉著犁杖風(fēng)塵仆仆地從壟間趕回來，聞著熟悉的炊煙的氣息，它們在槽頭時不時地打著響鼻。炊煙在無風(fēng)的正午隨心所欲地飄蕩著，與灶間飄出的炒菜香氣和鍋鏟叮當(dāng)聲一起，成為小村午時特有的旋律。

⑥傍晚，天地間一片靜穆。炊煙再次從煙囪里鉆出來，戀戀不舍地在青麻和青稞間游移。牛羊們馱著落日的余暉再次涌進(jìn)巷口，晚歸的牧童騎在牛背上，清脆的嗓音連同剛剛學(xué)會的兒歌，在鄉(xiāng)間的小路上銀幣一般叮叮當(dāng)當(dāng)?shù)靥S；大人噙著煙斗，挽著褲腳，披一身余暉款款而歸；衣著樸素的村姑們鬢插野花，裹著麥香飄進(jìn)村口；年邁的老婆婆在炊煙的映襯下，拄著拐杖守在大門外，等候晚歸的兒女。/ 5

⑦鄉(xiāng)村的早晨，因炊煙而令人迷戀；鄉(xiāng)村的正午，因炊煙而令人流連；鄉(xiāng)村的傍晚，因炊煙而令人陶醉。炊煙，是鄉(xiāng)下女人在灶間孵化的夢；是鄉(xiāng)下漢子放飛的鼾聲；是鄉(xiāng)下孩子嘴角溜出的童謠；是鄉(xiāng)下老婆婆望歸的真情……

⑧有炊煙的日子是甜美、滿足的日子，咋過、咋唱，都不過分，都不知足；有炊煙的巷子是神秘、多情的巷子，咋走、咋看，都不過癮，都不愿離開；有炊煙的村落是真正的村落，咋描，咋畫，都難顯其中的靈性和韻味。那靈性是騾馬在槽頭咀嚼余暉的悠閑，那韻味是竹杖叩擊石板路的清亮聲音……

⑨炊煙是鄉(xiāng)村引以自豪的標(biāo)志，炊煙更是村落的靈魂和旗幟。炊煙依附于村落，村落又呵護(hù)了炊煙；炊煙詮釋了村落，村落又繁衍了炊煙。

⑩缺少炊煙的鄉(xiāng)下日子，孤獨(dú)、落寞、蒼白、無味；擁有炊煙的鄉(xiāng)下日子，激情、喜興、濃烈、有神！

⑾炊煙，是鄉(xiāng)村這根笛管中吹奏出的一支最美的、最亮的、最響的、橫亙古今的、形神畢肖的黃鐘大呂！

1、在作者筆下，鄉(xiāng)村的一切都充滿了詩情畫意，讓人流連不已。請根據(jù)文章內(nèi)容寫出兩點(diǎn)。（2分）

小村的詩意在哪里？讓我來輕輕地告訴你——她在早晨的里，她在中午的喧囂和熱鬧里，她在傍晚的里……

【答案】生機(jī)和靈氣；寧靜和溫馨。

【解析】學(xué)生感知文本內(nèi)容，學(xué)會在文章中找出照應(yīng)的內(nèi)容，又要學(xué)會概括內(nèi)容的能力。此處能總結(jié)概括內(nèi)容合理即可。

2、體會第③段畫線句“炊煙，牽出了我多少美好的回憶啊！”的作用？（4分）

【答案】這句話在內(nèi)容上直抒胸臆，表現(xiàn)了炊煙這一形象與美好難忘的童年生活的密切聯(lián)系（2分）；結(jié)構(gòu)上承上啟下，引起下文對炊煙以及童年鄉(xiāng)村生活的描寫。（2分）?！窘馕觥恐锌贾杏洈⑽慕?jīng)常出現(xiàn)分析文章某一段或某一句在內(nèi)容或結(jié)構(gòu)上的作用。內(nèi)容上有：點(diǎn)明文章中心主旨、畫龍點(diǎn)睛等作用；而結(jié)構(gòu)上通常有：總領(lǐng)全文、承上啟下、照應(yīng)前文等作用。此處這句話在內(nèi)容上直抒胸臆，表現(xiàn)了炊煙這一形象與美好難忘的童年生活的密切聯(lián)系；結(jié)構(gòu)上承上啟下，引起下文對炊煙以及童年鄉(xiāng)村生活的描寫。

3、本文語言形象生動而富有表現(xiàn)力，請對第⑧段畫線句進(jìn)行賞析。（4分）

有炊煙的日子是甜美、滿足的日子，咋過、咋唱，都不過分，都不知足；有炊煙的巷子是神秘、多情的巷子，咋走、咋看，都不過癮，都不愿離開；有炊煙的村落是真正的村落，咋描，咋畫，都難顯其中的靈性和韻味。

【答案】詩一樣的語言、大量短句甚至詞語（1分），讀起來朗朗上口，節(jié)奏感強(qiáng)，具有音韻美（1分），生動形象地表現(xiàn)了有炊煙的村落的靈性和韻味（或突出有炊煙的日子的甜美、滿足和有炊煙巷子的神秘、多情）（1分），表現(xiàn)出作者對故鄉(xiāng)的留戀和懷念（1分）?！窘馕觥繉W(xué)生應(yīng)注意語言賞析的常見題型。

1、分析某個加點(diǎn)詞語的表達(dá)效果。答題方法：（1）了解用詞之美——動詞形容詞精辟準(zhǔn)確，把事物說得形象具體；使用成語，為文章增色；關(guān)鍵詞能為中心服務(wù)。（2）掌握答題技巧：把握詞語的比喻義、引申義、雙關(guān)義。類型2：找出文中你最喜歡的句子，并說說理由。答題方法：（1）了解語言美的幾種形式及作用①修辭之美------比喻、擬人：生動形象地寫出xx事物的xx特點(diǎn)。排比：增強(qiáng)文章氣勢，增加感染力、說服力；對比：突出描寫對象的某種特點(diǎn)；反復(fù)：有強(qiáng)調(diào)語氣，強(qiáng)化內(nèi)容的作用；夸張：突出事物特征，揭示本質(zhì)，給讀者以鮮明而強(qiáng)烈的印象；對偶：語句整齊、意韻鏗鏘；反問：增強(qiáng)語氣，強(qiáng)烈抒情。注：必須結(jié)合相關(guān)語句分析。②句式之美----如駢句、長短句、對偶句、也有排比句，還有運(yùn)用一組關(guān)聯(lián)詞語的句子等等。（作用：句式不同，表/ 5

達(dá)的效果就不同。疑問句造成懸念，反問句加強(qiáng)語氣，也可以從靈活多變、富有表現(xiàn)力等方面去品味其妙處）③哲理之美———形象而含蓄，具有言外之意，富有哲理的句子。這些句子一般在文章的開頭結(jié)尾。（作用：可以給人以啟迪教育作用。）④內(nèi)容之美——內(nèi)容豐富、題材新穎又與中心連接緊密的句子。

4、聯(lián)系全文，說說你對第⑨段畫線句“炊煙更是村落的靈魂和旗幟”的理解？（4分）

【答案】村落因?yàn)橛辛舜稛煵庞辛松鷻C(jī)和靈氣，炊煙依附、詮釋村落，是村落繁衍生息的 標(biāo)志和旗幟（2分），同時，炊煙又是村民的精神寄托，讓鄉(xiāng)村生活充滿激情、喜氣、濃烈、有神。（2分）

【解析】理解文章語句的含義，一要結(jié)合具體的語境，二要聯(lián)系上下文，三要緊扣文章的中心主題，并能從文章的信息中找出依據(jù)和理由。閱讀《淡竹》，回答問題。

淡竹 蘇滄桑

①初秋，我和他相遇在江南湖州一個叫“百草原”的山林中。

②他是竹，植物中的另類。他看上去清瘦且憔悴，相對于百草原的其他植物，像一個混得不太好的中年人。

③稻子，正是揚(yáng)花灌漿的妙齡，名牌大學(xué)生般躊躇滿志；銀杏終于褪去了一身濃艷，和藍(lán)天的高潔媲美；法國梧桐是老實(shí)人，沉浸在年代久遠(yuǎn)的優(yōu)越感里，并不知道，有一種鵝掌梧桐，要悄然代替它無敵的位置；蘭花三七，像極薰衣草，卻更美，所有的花都虔誠地朝一個方向，像被一種崇高使命蠱惑；浮萍無根，卻有心肺，掙脫著隨波逐流的命運(yùn)。貪婪的蔓，不知羞恥地攀爬在高大的冷杉上，一邊噬血，一邊甜言蜜語……

④幾乎所有的植物，都攢足勁兒，在喊——我要生存!我要開花!我要結(jié)果!⑤甚至那口奇異的古井，都像藏著無窮的欲望，日夜暗涌不息的水，居然漫過高出地面一米的井沿。如果將井沿繼續(xù)壘高，水會怎樣? ⑥他是竹，是植物中的另類。其實(shí)，名利、金錢、權(quán)勢，如同陽光雨露的垂愛，蜜蜂花蝶的青睞，他不是不想要，可是，要彎下腰，要費(fèi)心機(jī)——要將每一條根都變成利爪，團(tuán)結(jié)土壤，虛偽地贊美越來越污濁的空氣；要與昆蟲講和，與風(fēng)霜妥協(xié)；對蒼蠅漠視，對強(qiáng)加在身上的種種不公委曲求全，才能安身立命，才能有飛黃騰達(dá)的可能。

⑦可是，他的節(jié)生來就是直的，他不能彎腰；他的心生來就是空的，他不愿費(fèi)盡心機(jī)。⑧真的是空的嗎?不。那一節(jié)節(jié)空里，早已成就一個美妙的小宇宙——有與生俱來的一些堅(jiān)持，有人生一世、草木一秋的豁達(dá)智慧，有對土地的感恩，有和另一棵竹的愛，與筍的親，與周 圍無數(shù)青光綠影的促膝長談，開懷暢飲，有鳥兒偶爾駐足的的呢喃，有清風(fēng)明月的和唱……笑忘功名利祿，荒蕪繁雜的每一秒時光都格外靜謐而美好。

⑨那一節(jié)節(jié)空里，是永遠(yuǎn)的盈滿。

⑩更讓我驚異的，他不僅直，空，而且淡。他是淡竹——全球原始淡竹最大群落中的一員。從外表到骨子，都是竹子里的最淡——淡紫、淡紅、淡褐、淡綠、淡泊。所以，他與世無爭到看 淡生死。

?他可以很入世。生可以防風(fēng)，成陰，美化環(huán)境；死可以做篾，成為最土最實(shí)用的曬．．竿、瓜架、涼席，竹桌、竹椅、竹籃。他可以很出世。他是簫與笛的前世，不死的魂魄隨天．．籟之音往來天地之間，優(yōu)雅散淡而雋永。

?當(dāng)然，這并不表示他逆來順受，他會和壓在頭頂上的積雪抗?fàn)?，他不允許荒草占領(lǐng)腳下的領(lǐng)地，他搖曳著枝竿向毒蛇示威，他告訴所有的竹要獨(dú)善其身兼愛天下。

?他是李白，“安能摧眉折腰事權(quán)貴，使我不得開心顏”；他是陶淵明，“采菊東籬下，悠然見南山”；他是鄭板橋，“蓋竹之體，瘦勁孤高，枝枝傲雪，節(jié)節(jié)干霄，有君子之豪氣凌云，不為俗屈”；他是文天祥，“人生自古誰無死，留取丹心照汗青”；他是蘇軾，“寧可食無肉，不可居無竹”；他是瘋瘋顛顛的釋道濟(jì)公，“數(shù)枝淡竹翠生光，一點(diǎn)無塵自有香”；他是岳飛、辛棄疾，他是中國儒家，“山南之竹，不操自直，斬而為箭，射而則達(dá)”…… / 5

?他是我們身邊那些堅(jiān)守著什么的人。他們懂得，濃墨重彩是一輩子，云淡風(fēng)清也是一輩子。奴顏婢膝是一輩子，坦蕩瀟灑也是一輩子。他們選擇了后者，等于選擇了物質(zhì)上的清瘦，心靈上的豐衣足食。

?于是，這些自由快樂的心靈，站在一個孤寂的陣營里，成為人世間越來越彌足珍貴的另類，風(fēng)雨過處，仰天長笑。

1、解釋第?自然段中加點(diǎn)的“入世”和“出世”兩個詞的含意。（4分）入世： 出世： 【答案】“入世”，是指淡竹身為濟(jì)世良材，不論活著還是死后，都能對社會做出貢獻(xiàn)?！俺鍪馈保傅癯撍讐m，融于自然，優(yōu)雅散淡?！窘馕觥看祟}考查詞語的語境義，這需要聯(lián)系文章的內(nèi)容來考慮．本題的第⑥—?自然段，既說道了淡竹的功用，更寫到了它不媚俗，“不與世無爭到看淡生死”，“優(yōu)雅散淡而雋永”，聯(lián)系這些內(nèi)容來解答此題。

2、請賞析第②自然段中劃線句子的表達(dá)效果。（3分）

【答案】運(yùn)用了比喻、擬人的修辭手法，生動形象地寫出了稻子作為莊稼中的精品，準(zhǔn)備繼續(xù)生長結(jié)實(shí)，走向輝煌的豐收。

【解析】本題考查賞析文章精妙語句的能力。賞析句子的一般方法為：方法+效果+情感，在分析效果和情感時必須結(jié)合具體的語句才行，這就需要把握好作者的情感。

3、文章第③—⑤自然段，用不少筆墨寫了淡竹之外的一些事物，這樣寫有什么目的？（3 分）

【答案】作者運(yùn)用了對比（或反襯）的手法。用其它事物對名利的欲望和拼爭，反襯出淡竹淡泊名利、與世無爭、堅(jiān)貞自守的品格。

【解析】此題實(shí)際是對文章寫作手法的考查。文章③—⑤自然段寫稻花、銀杏、梧桐、古井等植物和事物，那些事物或追求美或追求生存，都有自己的欲望，這正好反襯了竹的與世無爭、淡泊名利。

4、文中兩次說到淡竹是“植物中的另類”，請結(jié)合全文說說作者為什么這樣說？（4分）

【答案】因?yàn)榈癫粌H直、空，而且淡泊名利、一身正氣；同時，它生是一道風(fēng)景，死可以成為實(shí)用器物。

【解析】此題考查對文章內(nèi)容的理解，這需要認(rèn)真、仔細(xì)的閱讀文章，篩選或概括出，這需要從竹所表現(xiàn)的精神層面和實(shí)用層面進(jìn)行解答，可以借助文章中的詞語，這樣正確率較高。/ 5

第二篇：答案綜合練習(xí)五判斷

《財經(jīng)法規(guī)與會計職業(yè)道德》

綜合練習(xí)五判斷題

第一章

* 各單位制定的內(nèi)部會計制度，是國家統(tǒng)一會計制度的組成部分。（）錯

* 2006年財政部發(fā)布的《企業(yè)會計準(zhǔn)則----基本準(zhǔn)則》、《企業(yè)會計準(zhǔn)則----具體準(zhǔn)則》均屬于會計規(guī)范性文件。（）錯

* 我國會計法律制度中層次最高的法律規(guī)范是《會計法》和《注冊會計師法》。（）錯

*中國人民解放軍總后勤部可以依照會計法和國家統(tǒng)一的會計制度制定軍隊(duì)實(shí)施國家統(tǒng)一的會計制度的具體辦法，報國務(wù)院財政部門審核批準(zhǔn)。（）錯

* 對會計培訓(xùn)市場的管理屬于財政部門履行的會計行政管理職能嗎？（）對

* 財政部門對先進(jìn)會計工作者的表彰獎勵也屬于會計專業(yè)人才評價的范疇嗎？（）對

* 《會計法》中所稱的單位負(fù)責(zé)人均指法定代表人。（*）錯

* 會計人員取得相關(guān)資格或符合有關(guān)任職條件后，就能從事相關(guān)的會計工作。（）錯

* 各單位必須根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)進(jìn)行會計核算，填制會計憑證，登記賬簿，編制財務(wù)會計報告，是會計核算真實(shí)性原則的具體體現(xiàn)。（/）對

* 偽造會計憑證，是指用涂改、挖補(bǔ)等手段來改變會計憑證的真實(shí)內(nèi)容，歪曲事實(shí)真相的行為。（*）錯

* 單位內(nèi)部會計管理制度是為了規(guī)范單位內(nèi)部會計管理工作的一種內(nèi)部工作制度，因此應(yīng)當(dāng)結(jié)合單位類型和內(nèi)部管理的需要制定。(×)錯

* 制定單位內(nèi)部會計管理制度只能體現(xiàn)本單位的生產(chǎn)經(jīng)營、業(yè)務(wù)管理的特點(diǎn)和要求。（）錯

* 出納崗位的職責(zé)和限制條件屬于內(nèi)部牽制制度。（）對

* 稽核制度是單位會計機(jī)構(gòu)內(nèi)部的審核，不是單位內(nèi)部審計。（）對 * 原始憑證金額出現(xiàn)錯誤，不得更正，只能由原始憑證開出單位重開。（/）對

* 會計檔案的其他類資料包括預(yù)算、計劃、制度等文件材料，而不包括會計移交清冊、會計檔案保管清冊、會計擋案銷毀清冊等。（*）錯

* 財務(wù)會計報告包括會計報表及其附表和財務(wù)情況說明書？錯

* 財務(wù)情況說明書是對會計報表編制方法或會計報表有關(guān)數(shù)字的必要注解和說明。()錯 * 《會計法》規(guī)定，財務(wù)會計報告應(yīng)當(dāng)由單位負(fù)責(zé)人、主管會計工作的負(fù)責(zé)人和會計機(jī)構(gòu)負(fù)責(zé)人(會計主管人員)簽名并蓋章；設(shè)置總會計師的單位，還須由總會計師簽名并蓋章。（/）對 * 編制會計報告的主要目的是為了向不同的報告使用者提供有用的會計信息。因此向不同的使用者提供的會計報告應(yīng)不同，其編制依據(jù)也不同。()錯 * 《會計檔案管理辦法》屬于會計部門規(guī)章？（*）錯

* 各單位保存的會計檔案不得借出。如有特殊需要，經(jīng)本單位會計機(jī)構(gòu)負(fù)責(zé)人批準(zhǔn)，可以提供查閱或者復(fù)制，并辦理登記手續(xù)。（*）錯

* 會計檔案的保管期限分為永久和定期兩類，保管期限從會計終了后的第一天算起。（/）對

* 會計機(jī)構(gòu)和會計人員對認(rèn)為是違反國家統(tǒng)一的財政、財務(wù)、會計制度規(guī)定的財務(wù)收支，應(yīng)當(dāng)向單位負(fù)責(zé)人報告。（*）錯

* 對違反國家統(tǒng)一的財政、財務(wù)、會計制度規(guī)定的財務(wù)收支，不予制止和糾正，又不向單位領(lǐng)導(dǎo)人提出書面意見的，會計機(jī)構(gòu)、會計人員也應(yīng)當(dāng)承擔(dān)責(zé)任。對

* 審計、稅務(wù)、人民銀行、證券監(jiān)管、保險監(jiān)管等部門也可以對有關(guān)單位的會計資料實(shí)施監(jiān)督檢查。對

* 注冊會計師應(yīng)加入會計師事務(wù)所才能執(zhí)業(yè)。對

* 標(biāo)準(zhǔn)審計報告就是無保留意見的審計報告（不帶強(qiáng)調(diào)事項(xiàng)段）。對

* 會計師事務(wù)所不得雇用正在其他會計師事務(wù)所執(zhí)業(yè)的注冊會計師。對

* 會計師事務(wù)所不得允許其他單位或者個人以本所的名義承包業(yè)務(wù)。對 * 會計機(jī)構(gòu)和會計人員對認(rèn)為是違反國家統(tǒng)一的財政、財務(wù)、會計制度規(guī)定的財務(wù)收支，應(yīng)當(dāng)向單位負(fù)責(zé)人報告。（*）錯

* 對違反國家統(tǒng)一的財政、財務(wù)、會計制度規(guī)定的財務(wù)收支，不予制止和糾正，又不向單位領(lǐng)導(dǎo)人提出書面意見的，會計機(jī)構(gòu)、會計人員也應(yīng)當(dāng)承擔(dān)責(zé)任。對

* 代理記賬機(jī)構(gòu)只需按法律規(guī)定設(shè)立即可開展代理記賬業(yè)務(wù)。（*）錯

* 對于作出不予頒發(fā)會計從業(yè)資格證書的決定，申請人享有依法申請行政復(fù)議或者提起行政訴訟的權(quán)利。（/）對

* 內(nèi)部牽制制度是指凡是涉及款項(xiàng)和財物收付、結(jié)算及登記的任何一項(xiàng)工作，必須由兩人或兩人以上分工辦理，以起到相互制約作用的一種工作制度。（/）對

* 會計師事務(wù)所出具的審計報告一般不再需要接受財政部門的檢查和監(jiān)督。（*）錯

* 對認(rèn)為是違反國家統(tǒng)一的財政、財務(wù)、會計制度規(guī)定的財務(wù)收支。應(yīng)當(dāng)制止和糾正；制止和糾正無效的，應(yīng)當(dāng)向單位領(lǐng)導(dǎo)人提出書面意見請求處理。單位領(lǐng)導(dǎo)人應(yīng)當(dāng)在接到書面意見起十日內(nèi)作出書面決定，并對決定承擔(dān)責(zé)任。（）對

* 中國注冊會計師協(xié)會是注冊會計師的全國組織，因此會計師事務(wù)所出具的審計報告質(zhì)量由其進(jìn)行監(jiān)督檢查。（×）錯

* 單位負(fù)責(zé)人的直系親屬不得擔(dān)任本單位的會計機(jī)構(gòu)負(fù)責(zé)人、會計主管人員。對 * 會計機(jī)構(gòu)負(fù)責(zé)人、會計主管人員的直系親屬不得在本單位會計機(jī)構(gòu)中擔(dān)任出納工作。對 * 內(nèi)部稽核制度與內(nèi)部審計制度是一樣的。（*）錯

* 因有《會計法》所列違法情形，被依法吊銷會計從業(yè)資格證書的人員，不得重新取得會計從業(yè)資格證書。（*）錯。

* 因有《會計法》所列違法情形，被依法吊銷會計從業(yè)資格證書的人員，自被吊銷之日起5年內(nèi)不得參加會計從業(yè)資格考試，不得重新取得會計從業(yè)資格證書。犯罪且與會計職務(wù)要求相關(guān)，被追究刑事責(zé)任才是終生不得取得會計從業(yè)資格證書。對。* 會計人員每年參加繼續(xù)教育接受培訓(xùn)不得少于24小時。對 * 會計人員繼續(xù)教育的形式為接受培訓(xùn)。（*）錯

* 出納人員不得兼管稽核、會計檔案保管和收入、費(fèi)用、債權(quán)債務(wù)帳目的登記工作。對 * 檔案管理部門的人員管理會計檔案不屬于會計崗位。對 * 國有和國有資產(chǎn)占控股地位或主導(dǎo)地位的大、中型企業(yè)已經(jīng)設(shè)置了總會計師，可以設(shè)置分管財務(wù)的副總經(jīng)理。（*）錯

* 會計人員的工作交接，有價證券面額與發(fā)行價不一致時，按照會計賬簿余額交接。對

* 實(shí)行會計電算化的單位，交接雙方應(yīng)在電子計算機(jī)上對有關(guān)數(shù)據(jù)進(jìn)行實(shí)際操作，確認(rèn)有關(guān)數(shù)字正確無誤后方可交接。對

* 移交人員對移交的會計憑證、會計賬簿、會計報表和其他會計資料的合法性、真實(shí)性承擔(dān)法律責(zé)任。對

* 持證人員應(yīng)當(dāng)自辦理調(diào)出手續(xù)之日起6個月內(nèi)，持會計從業(yè)資格證書、調(diào)轉(zhuǎn)登記表和在調(diào)入地的工作證明（或戶籍證明、居住證明），到調(diào)入地會計從業(yè)資格管理機(jī)構(gòu)辦理調(diào)入手續(xù)。()錯 3個月內(nèi)p49 * 違反《會計法》的規(guī)定，將檢舉人姓名和檢舉材料轉(zhuǎn)給被檢舉單位和被檢舉人個人的行為，由所在單位或者有關(guān)單位依法給予行政處分。（/）對

第二章

* 銀行不得為任何單位或個人查詢存款人的存款。（*）錯 * 支付結(jié)算包括現(xiàn)金支付和非現(xiàn)金支付。對

* 非現(xiàn)金支付工具主要包括票據(jù)結(jié)算和非票據(jù)結(jié)算。對

* 銀行不得為任何單位或者個人查詢銀行賬戶情況，不得為任何單位或者個人凍結(jié)、扣款，不得停止單位、個人存款的正常支付。錯。除國家法律、行政法規(guī)另有規(guī)定外。* 2月12日應(yīng)填寫成零貳月壹拾貳日。對 * 10月20 日應(yīng)填寫成零壹拾月零貳拾日。對 * 票據(jù)上有偽造、變造的簽章的，影響票據(jù)的效力。

錯，票據(jù)上有偽造、變造的簽章的，不影響票據(jù)上其他真實(shí)簽章的效力。* 改變票據(jù)上金額的行為屬于偽造票據(jù)的行為。（）錯，是“變造”

* 票據(jù)的出票日期必須使用中文大寫，如果大寫日期未按要求規(guī)范書寫的，銀行不予受理。（*）錯 * 開戶銀行應(yīng)當(dāng)根據(jù)開戶單位的實(shí)際需要，核定開戶單位3-5天的日常零星開支所需的庫存現(xiàn)金限額。對

* 對沒有在銀行單獨(dú)開立賬戶的附屬單位也要實(shí)行現(xiàn)金管理，必須保留的現(xiàn)金，也要核定限額，其限額包括在開戶單位的庫存限額之內(nèi)。對

* 商業(yè)和服務(wù)行業(yè)的找零備用現(xiàn)金也要根據(jù)營業(yè)額核定定額，但不包括在開戶單位的庫存現(xiàn)金限額之內(nèi)。對

* 開戶單位支付現(xiàn)金，不得從本單位的現(xiàn)金收入中直接支付（即坐支）。對

* 因特殊情況需要坐支現(xiàn)金的，應(yīng)當(dāng)事先報經(jīng)開戶銀行審查批準(zhǔn)，由人民銀行核定坐支范圍和限額。（*）錯

* 開戶單位根據(jù)現(xiàn)金使用范圍的規(guī)定，從開戶銀行提取現(xiàn)金，應(yīng)當(dāng)寫明用途，由本單位負(fù)責(zé)人簽字蓋章，經(jīng)開戶銀行審核后，予以支付現(xiàn)金。（*）錯

* 開戶單位用不符合財務(wù)制度的憑證頂替庫存現(xiàn)金就是白條抵庫。對

* 出納人員不得兼管稽核、會計檔案保管和收入、費(fèi)用、債權(quán)債務(wù)帳目的登記工作。對

* 個體工商戶憑營業(yè)執(zhí)照以字號或經(jīng)營者姓名開立的銀行帳戶納入個人銀行結(jié)算帳戶管理。（*）錯 * 依法開立和使用銀行結(jié)算賬戶，不得利用銀行結(jié)算賬戶進(jìn)行偷逃稅款、逃廢債務(wù)、套取現(xiàn)金及其他違法犯罪活動。對

* 存款人不得出租、出借銀行結(jié)算賬戶，不得套取銀行信用。對

* 存款人申請開立單位銀行結(jié)算賬戶時，可由法定代表人或單位負(fù)責(zé)人直接辦理，也可授權(quán)他人辦理。對

* 因遷址不需要變更開戶銀行的應(yīng)辦理銀行結(jié)算賬戶的撤銷，對嗎？（*）錯

* 單位設(shè)立的非獨(dú)立核算的附屬機(jī)構(gòu)可以申請開立基本存款賬戶。（*）錯

* 專用存款賬戶收入?yún)R繳賬戶除向其基本存款賬戶或預(yù)算外資金財政專用存款戶劃繳款項(xiàng)外，只收不付，不得支取現(xiàn)金。對

* 銀行結(jié)算賬戶管理檔案的保管期限為銀行結(jié)算賬戶撤銷后10年。對

* 存款人開立、撤銷銀行結(jié)算賬戶，有違反規(guī)定行為的。非經(jīng)營性的存款人給予警告并處以1000元的罰款；經(jīng)營性的存款人給予警告并處以1萬元以上3萬元以下的罰款；構(gòu)成犯罪的，移交司法機(jī)關(guān)依法追究刑事責(zé)任。對

* 存款人使用銀行結(jié)算賬戶，有違反規(guī)定行為的。非經(jīng)營性的存款人給予警告并處以1000元罰款；經(jīng)營性的存款人給予警告并處以5000元以上3萬元以下的罰款。對

* 存款人的法定代表人或主要負(fù)責(zé)人、存款人地址以及其他開戶資料的變更事項(xiàng)未在規(guī)定期限內(nèi)通知銀行，給予警告并處以1000元的罰款。對

* 存款人違反規(guī)定，偽造、變造、私自印制開戶登記證的，屬非經(jīng)營性的存款人處以1000元罰款；屬經(jīng)營性的存款人處以1萬元以上3萬元以下的罰款；構(gòu)成犯罪的，移交司法機(jī)關(guān)依法追究刑事責(zé)任。對

* 個體工商戶憑營業(yè)執(zhí)照以字號或經(jīng)營者姓名開立的銀行帳戶納入個人銀行結(jié)算帳戶管理。（*）錯 * 依法開立和使用銀行結(jié)算賬戶，不得利用銀行結(jié)算賬戶進(jìn)行偷逃稅款、逃廢債務(wù)、套取現(xiàn)金及其他違法犯罪活動。對

* 存款人不得出租、出借銀行結(jié)算賬戶，不得套取銀行信用。對

* 存款人申請開立單位銀行結(jié)算賬戶時，可由法定代表人或單位負(fù)責(zé)人直接辦理，也可授權(quán)他人辦理。對

* 因遷址不需要變更開戶銀行的應(yīng)辦理銀行結(jié)算賬戶的撤銷，對嗎？（*）錯

* 單位設(shè)立的非獨(dú)立核算的附屬機(jī)構(gòu)可以申請開立基本存款賬戶。（*）錯

* 專用存款賬戶收入?yún)R繳賬戶除向其基本存款賬戶或預(yù)算外資金財政專用存款戶劃繳款項(xiàng)外，只收不付，不得支取現(xiàn)金。對

* 銀行結(jié)算賬戶管理檔案的保管期限為銀行結(jié)算賬戶撤銷后10年。對

* 存款人開立、撤銷銀行結(jié)算賬戶，有違反規(guī)定行為的。非經(jīng)營性的存款人給予警告并處以1000元的罰款；經(jīng)營性的存款人給予警告并處以1萬元以上3萬元以下的罰款；構(gòu)成犯罪的，移交司法機(jī)關(guān)依法追究刑事責(zé)任。對

* 存款人使用銀行結(jié)算賬戶，有違反規(guī)定行為的。非經(jīng)營性的存款人給予警告并處以1000元罰款；經(jīng)營性的存款人給予警告并處以5000元以上3萬元以下的罰款。對 * 存款人的法定代表人或主要負(fù)責(zé)人、存款人地址以及其他開戶資料的變更事項(xiàng)未在規(guī)定期限內(nèi)通知銀行，給予警告并處以1000元的罰款。對

* 存款人違反規(guī)定，偽造、變造、私自印制開戶登記證的，屬非經(jīng)營性的存款人處以1000元罰款；屬經(jīng)營性的存款人處以1萬元以上3萬元以下的罰款；構(gòu)成犯罪的，移交司法機(jī)關(guān)依法追究刑事責(zé)任。對

* 一般存款賬戶是指存款人因借款或其他結(jié)算需要,在基本存款賬戶開戶銀行內(nèi)其他營業(yè)機(jī)構(gòu)開立的銀行結(jié)算賬戶。（*）錯

* 基本存款帳戶的存款人附屬的非獨(dú)立核算機(jī)構(gòu)因收入?yún)R繳資金和支出資金開立的專用存款帳戶，應(yīng)使用基本存款帳戶存款人的名稱。（*）錯

* 出票人簽章不符要求的，票據(jù)無效；背書人在票據(jù)上的簽章不符要求的，票據(jù)同樣喪失法律效力。（*）錯

* 票據(jù)的出票日期必須使用中文大寫，如果大寫日期未按要求規(guī)范書寫的，銀行不予受理。（）錯

* 對單位、個人在銀行開設(shè)的銀行結(jié)算賬戶的存款，銀行不得為任何單位或個人查詢。（）錯 * 從單位銀行結(jié)算賬戶向個人銀行結(jié)算賬戶支付款項(xiàng)單筆超過5萬元的，付款單位若在付款用途欄或備注欄注明事由，可不再另行出具付款依據(jù)的，但應(yīng)對支付款項(xiàng)事由的真實(shí)性、合法性負(fù)責(zé)。（）√

* 在票據(jù)和結(jié)算憑證大寫金額欄內(nèi)應(yīng)該預(yù)印固定“仟，佰，拾，萬，仟，佰，拾，元，角，分”字樣。（*）錯

* 非獨(dú)立核算的的附屬機(jī)構(gòu)也可以在金融機(jī)構(gòu)開設(shè)基本存款賬戶。（*）錯 * 支票的出票人不可以在支票上記載自己為收款人。（*）錯

* 出票人簽發(fā)的支票金額超過付款時在付款人處實(shí)有的存款金額的為空頭支票。（/）

* 一般存款賬戶用于辦理存款人借款轉(zhuǎn)存，借款歸還和其他結(jié)算的資金收付時，該賬戶可以辦理現(xiàn)金支取，但不得辦理現(xiàn)金繳存。（*）錯

* 單位、個人和銀行必須使用按中國人民銀行統(tǒng)一規(guī)定印制的票據(jù)憑證和統(tǒng)一規(guī)定的結(jié)算憑證是辦理支付結(jié)算形式要件的格式要求。(/)對 * 《票據(jù)法》規(guī)定，票據(jù)上有偽造簽章的將影響票據(jù)上其他真實(shí)簽章的效力。()錯

* 持票人因超過票據(jù)權(quán)利時效或者因票據(jù)記載事項(xiàng)欠缺而喪失票據(jù)權(quán)利的，也喪失民事權(quán)利。()錯

* 匯票上沒有記載付款日期的，為見票即付。（）對

* 掛失止付并非是票據(jù)權(quán)利喪失補(bǔ)救的必經(jīng)措施，而只是暫時的預(yù)防措施。（）對

* 承兌是匯票特有的制度，本票和支票都無須承兌。對。

* 劃線支票只能用于轉(zhuǎn)賬，不能支取現(xiàn)金。對

* 支票的持票人超過提示付款期限提示付款的，持票人開戶銀行不予受理，付款人不予付款。但出票人仍應(yīng)當(dāng)對持票人承擔(dān)票據(jù)責(zé)任。對

* 支票的持票人超過提示付款期限提示付款的，持票人開戶銀行不予受理，持票人作出相應(yīng)說明后，付款人仍應(yīng)付款。()錯

* 支票的金額、收款人名稱可以由出票人授權(quán)補(bǔ)充記載。對

* 匯票未記載付款日期的，視為見票即付。對。

* 付款人對向其提示承兌的匯票，應(yīng)當(dāng)自收到提示承兌的匯票之日起３日內(nèi)承兌或者拒絕承兌。如果３日內(nèi)不作承兌與否表示的，則視為拒絕承兌 對。

* 付款人承兌匯票，不得附有條件；承兌附有條件的，視為拒絕承兌。對。

* 持票人未按照規(guī)定期限提示付款的，在作出說明后，承兌人或者付款人仍應(yīng)當(dāng)繼續(xù)對持票人承擔(dān)付款責(zé)任。對。* 商業(yè)匯票背書未記載日期的，視為在匯票到期日前背書。對。

* 匯票以背書轉(zhuǎn)讓或者以背書將一定的匯票權(quán)利授予他人行使時，必須記載被背書人名稱。對。

* 背書人在匯票上記載“不得轉(zhuǎn)讓”，則該匯票不得轉(zhuǎn)讓。即使進(jìn)行貼現(xiàn)、質(zhì)押，也是無效的。其后手再背書轉(zhuǎn)讓的，原背書人對后手的被背書人不承擔(dān)保證責(zé)任。對。

* 如果背書在實(shí)質(zhì)上不連續(xù)（如偽造簽章），付款人仍應(yīng)對持票人付款。對。

* 背書人在票據(jù)上的簽章不符合要求的，票據(jù)無效。（）錯

* 票據(jù)保證包括簽署合同或者條款。()錯

* 保證附有條件的，所附條件無效，但保證本身仍然具有效力。對。

* 單位卡不得用于10萬元以上的商品交易、勞務(wù)供應(yīng)款項(xiàng)的結(jié)算。對。

* 發(fā)卡銀行對貸記卡持卡人未償還最低還款額方式或超過其信用額度用卡的行為，應(yīng)當(dāng)分別按最低還款額未還部分或超過其信用額度部分的2%收取滯納金和超限費(fèi)。()錯。5% * 收賬通知是銀行將款項(xiàng)確已收入收款人賬戶的憑據(jù)。對。

* 匯入行對收款人發(fā)出取款通知，經(jīng)過２個月無法交付的匯款，可主動辦理退匯手續(xù)。對。

* 匯款回單可以作為該筆匯款已轉(zhuǎn)入收款人賬戶的證明。()錯

* 銀行匯票的持票人向銀行提示付款時，必須提交銀行匯票。（*）錯

* 商業(yè)匯票背書連續(xù)主要是指背書在形式上的連續(xù)。如果背書在實(shí)質(zhì)上不連續(xù)（如偽造簽章），付款人仍應(yīng)對持票人付款。（/）對 * 單位和個人憑已承兌商業(yè)匯票、債券、存單等付款人債務(wù)證明辦理款項(xiàng)的結(jié)算，均可以使用委托收款結(jié)算方式。（/）對

* 銀行匯票在《票據(jù)法》規(guī)定事項(xiàng)以外另行記載其他出票事項(xiàng)，該記載事項(xiàng)同樣具有票據(jù)效力。（*）錯

* 匯票的出票人必須與付款人具有真實(shí)的委托付款關(guān)系，不得簽發(fā)無對價的匯票用以騙取銀行或其他票據(jù)當(dāng)事人的資金。（/）對

* 銀行匯票的持票人超過提示付款期限未向代理付款銀行提示付款，則出票銀行的付款責(zé)任免除。（*）錯

* 支票的提示付款期限自出票之日10天，出票人在支票上另行記載到期日的，該記載也不具有票據(jù)上的效力。（/）對

* 銀行匯票未填明實(shí)際結(jié)算金額和多余金額或?qū)嶋H結(jié)算金額超出出票金額的，銀行不予受理。銀行匯票的實(shí)際結(jié)算金額不得更改，更改實(shí)際結(jié)算金額的銀行匯票無效。（/）對

* 銀行匯票是出票銀行簽發(fā)的,由其在見票時按照出票金額無條件支付給收款人或者持票人的票據(jù)。（*）錯

* 銀行匯票持票人向銀行提示付款時，必須同時提交銀行匯票和解訖通知，缺少任何一聯(lián)，銀行不予受理。（/）對

* 票據(jù)可以背書轉(zhuǎn)讓，但注明“現(xiàn)金”字樣的銀行匯票和支票都不得背書轉(zhuǎn)讓。（*）錯 * 單位和個人的各種款項(xiàng)結(jié)算，均可以使用銀行匯票。（/）對

* 簽發(fā)現(xiàn)金銀行匯票，申請人可以是單位或個人，但收款人只能為個人；收款人是單位的，銀行不得為其簽發(fā)現(xiàn)金銀行匯票。（*）錯

* 未填明實(shí)際結(jié)算金額和多余金額或?qū)嶋H結(jié)算金額超過票面金額的銀行匯票，銀行不予受理。（/）對

第三篇：2014年成人英語閱讀理解練習(xí)及答案(五)

2014年成人英語閱讀理解練習(xí)及答案五

A house is the most expensive thing most people will ever buy.Very few people have enough money of their own to buy a home, so they have to borrow money from a bank.Borrowing money from a bank to buy a house is called “take a mortgage(抵押).”The bank usually lends money or gives a mortgae for twenty-five years.Houses are so expensive that many people nowadays have to borrow as much as $ 50 000.In other words, they will have a $ 50 000 mortgage.How can you get a mortgage? When you find a house you like, you go to a bank.The bank will research you financial(金融的)history and decide if.they think you are a good risk.They will want to know what kind of job you have, what kind of salary you make, and how long you have had the job.They will also want to know how much money you have.In addition, the banks will require a down payment.Depending on which state you live in, the bank may require as much as 30% of the-price of the house as a down payment.The bank will then lend you the rest of the money to buy the house.Many people are never able to buy a house because they cannot save enough money for the down payment.41.What does a house mean in the United States? A)It is a dream which many people can hardly realize.B)It is so expensive that many people cannot really buy them.C)It is the most important property that many people try to buy.D)It doesn't belong to people if they can't borrow money from the bank.42.If American people borrow money from the bank for 25 years, this means that the person who borrows A)has twenty-five years to pay back the money B)has more than twenty-five years to pay back the money C)has less than twenty-five years to pay back the money D)has about twenty-five years to pay back the money 43.What does“down payment”refer to in the passage? A)Money borrowed from a bank as a mortgage.C)Interest received by a person who borrows money as the mortgages.D)Interest charged by a bank on a mortgage.44.Which is not one of the things researched by a bank? A)How much money the borrower owns.B)What salary the borrower makes.C)What kind of job the borrower has.D)What kind of house the borrower lives in.45.The most suitable title for this passage would be _______.A)How to Save Money on the House B)How to Borrow Money from a Bank C)How to Take a Mortgage D)How to Buy a House 【答案解析】

41.【答案精解】C。細(xì)節(jié)題。從第一句A house is the most expensive thing most people will ever buy我們可以得知.房子是人們所要購置的最重要的財產(chǎn)。A、B兩項(xiàng)都提到買房子的不可能性，與文章中的抵押貸款從而購房相悖。D項(xiàng)過于絕對化，并不是所有的人都必須通銀行貸款才買得起房子。

42.【答案精解】A。細(xì)節(jié)題。從文章第一段The bank Usually lends money or gives a mortgage for twenty-five years得出銀行的借期是25年，是一準(zhǔn)確的數(shù)字，而不是多于、少于或大約25年。

43.【答案精解】B。釋義題。從“down payment”的后一句話The bank will then lend you the rest of the money to buy the house可以推知“down payment”是在取得貸款之前自己先支付的那部分款項(xiàng)，即首付款。

44.【答案精解】D。細(xì)節(jié)題。題干詢問的是銀行查詢的內(nèi)容，集中在文章第二段，可以用對比排除的方法得出答案。A、B、C三項(xiàng)文章都有提及，剩下的一項(xiàng)即為正確答案。

45.【答案精解】C。主旨題。文章第一段由購房展開，引出了在當(dāng)前房價高的形勢下，人們購房所采用的方式——抵押貸款。并于第二段展開說明如何進(jìn)行抵押貸款。故其主旨在D項(xiàng)如何購房的標(biāo)題太大了.超出了文章所覆蓋的范圍。

Broadband technology is seen as the key to the new digital economy.In this rapidly changing world, media and technology information Can be sent via phone calls and downloads like music, graphics, business information or films.The simpler the information, the smaller the package and the narrower the bandwidth needed to deliver it.Broadband is used for high speed Internet connections at a fixed monthly rate.It turns an exciting telephone line into a high speed digital line capable of carrying data up to 40 times conventional modem speeds.Any download is available at the click of a mouse-there is no dial-up as there is with standard Internet Service Providers.For home owners and families there are many advantages.One of the most important is simultaneous(同時的)access to both telephone lines and the Internet.No queses and no delay.For businesses, broadband can impove customer relations and provide direct access to corporate e-malls and databases.Entire operations can go online.1.The function that broadband technology has on the new digital economy is ________.A)further B)critical C)costly D)global 2.How much does a user pay if he has broadband technology installed? A)It depends On the length of time.B)It depends on the times of dial-up.C)He pays at a fixed monthly rate.D)He pays a lot of money.________.A)at up to forty times of ordinary speed B)much more faster C)at a high speed D)within a second 4.Who can take advantage of the broadband technology according to the passage? A)Family members.B)College students.C)Both home owners and businessmen.D)Only businessmen and their partners.5.With the broadband technology companies can have all their operations done A)during the work days.B)during the whole week C)online D)offline 【答案解析】

1.【答案精解】B。推理題。從文中Broadband technology is seen as the key to the new digital economy.寬帶技術(shù)被看作新數(shù)字經(jīng)濟(jì)的關(guān)鍵所在?？赏茢喑鰧拵Ъ夹g(shù)在新數(shù)字經(jīng)濟(jì)中發(fā)揮了至關(guān)重要的作用。

2.【答案精解】C。細(xì)節(jié)題。從文章第三段句首Broadband is used for high speed Internet connections at a fixed monthly rate可以得出，使用者每月所付寬帶費(fèi)是固定的，即at a fixed monthly rate。

3.【答案精解】A。細(xì)節(jié)題。從文章中?capable of carrying data up to 40 times conventional modem speeds得知新的傳播方式是通常的四十倍。

4.【答案精解】C。推理題。文章倒數(shù)第二段介紹了寬帶對家庭的好處，而文章倒數(shù)第一段介紹了寬帶對商務(wù)的好處，從而可以推出寬帶對家庭用戶和商務(wù)用戶都有利。

【答案精解】C。細(xì)節(jié)題。從文章最后一句Entire operations Can go online“整個操作都可在網(wǎng)上進(jìn)行”一句即可得出答案。

Dear Mr.Peterson, With our visit to France coming to an end , we are leaving for China soon.On the moment of leaving, I feel very pleased to write to you, on behalf of my fellows and in my own name as well, to express to you our deep thankfulness for the hospitality(款待)that you have given us during the short stay in France.I am sure that this visit will be helpful to the further development and strengthening of our cooperation(合作)in the area of medicine.My fellows and I are all looing forward to the opportunity of meeting you in China in the near future, so that both sides could examine once again how we might work more closely together in order to make the relation between us a step forward.Meanwhile, please accept our best wishes for your good health and success in your career.Yours sincerely,(Signature)1.Do you know what the letter is about? It is a letter of _____________________________________.2.Where will Mr.Peterson return according to the letter? He will return to _____________________________________.3.What is the purpose of the writer during the short stay? He will be ready to give his cooperation to _________________________.4.They will win cooperation in _____________________________________.5.The writer wishes to meet Mr.peterson next time in _______________________.【答案解析】

1.【答案精解】thanks for hospitality。從原文to express to you our deep thankfulness for the hospitality可以得到答案。

2.【答案精解】China。從原文we are leaving for China soon可以得到答案。

【答案精解】Mr.Peterson。這封信是寫給Mr.Peterson的，所以我們推斷Mr.Peterson是合作的對象。

4.【答案精解】the area of medicine。從原文and strengthening of our cooperation(合作)in the area of medicine可以得到答案。

5.【答案精解】China。從原文My fellows and I are all looking forward to the opportunity of meeting you in China，其中you指的就是Mr.Peterson，從而可以得到答案。

Broadband technology is seen as the key to the new digital economy.In this rapidly changing world, media and technology information Can be sent via phone calls and downloads like music, graphics, business information or films.The simpler the information, the smaller the package and the narrower the bandwidth needed to deliver it.Broadband is used for high speed Internet connections at a fixed monthly rate.It turns an exciting telephone line into a high speed digital line capable of carrying data up to 40 times conventional modem speeds.Any download is available at the click of a mouse-there is no dial-up as there is with standard Internet Service Providers.For home owners and families there are many advantages.One of the most important is simultaneous(同時的)access to both telephone lines and the Internet.No queses and no delay.For businesses, broadband can impove customer relations and provide direct access to corporate e-malls and databases.Entire operations can go online.41.The function that broadband technology has on the new digital economy is ________.A)further B)critical C)costly D)global 42.How much does a user pay if he has broadband technology installed? A)It depends On the length of time.C)He pays at a fixed monthly rate.D)He pays a lot of money.43.Compared with the modem speed the broadband technology can transmit data ________.A)at up to forty times of ordinary speed B)much more faster C)at a high speed D)within a second 44.Who can take advantage of the broadband technology according to the passage? A)Family members.B)College students.C)Both home owners and businessmen.D)Only businessmen and their partners.45.With the broadband technology companies can have all their operations done A)during the work days.B)during the whole week C)online D)offline 【答案解析】

41.【答案精解】B。推理題。從文中Broadband technology is seen as the key to the new digital economy.寬帶技術(shù)被看作新數(shù)字經(jīng)濟(jì)的關(guān)鍵所在?？赏茢喑鰧拵Ъ夹g(shù)在新數(shù)字經(jīng)濟(jì)中發(fā)揮了至關(guān)重要的作用。

42.【答案精解】C。細(xì)節(jié)題。從文章第三段句首Broadband is used for high speed Internet connections at a fixed monthly rate可以得出，使用者每月所付寬帶費(fèi)是固定的，即at a fixed monthly rate。

43.【答案精解】A。細(xì)節(jié)題。從文章中?capable of carrying data up to 40 times conventional modem speeds得知新的傳播方式是通常的四十倍。

44.【答案精解】C。推理題。文章倒數(shù)第二段介紹了寬帶對家庭的好處，而文章倒數(shù)第一段介紹了寬帶對商務(wù)的好處，從而可以推出寬帶對家庭用戶和商務(wù)用戶都有利。

45.【答案精解】C。細(xì)節(jié)題。從文章最后一句Entire operations Can go online“整個操作都可在網(wǎng)上進(jìn)行”一句即可得出答案。

第四篇：英語閱讀理解練習(xí)及答案

一、Betty and KittyBetty and Kitty are twins.They’re 12 years old.They look the same.But they have different hobbies.Betty likes collecting stamps.She has many beautiful stamps.They’re from different cities and countries.But Kitty likes growing flowers.The flowers are all very beautiful.Betty and Kitty both like reading books.Betty likes reading storybooks.But Kitty likes reading science books.On Sunday, they usually ride bikes to the park.They can play with their friends there.Sometimes their parents go there, too.根據(jù)短文內(nèi)容，判斷下列句子的正誤，正確的寫“T”，錯誤的寫“F”。()1.Betty is Kitty’s sister.()2.Betty likes growing flowers.()3.Kitty likes reading storybooks.()4.They’re twelve years old.()5.They usually take a bus to the park on Saturday.二、Lovely pandasPandas’ faces look like cats’, but their fat bodies and short tails are like bears’.Pandas are very lovely and they are friendly to people.People likes them very much.Most Pandas live in China.The northwestern part of Sichuan Province(省)and southern part of Gansu Province are their hometowns.Pandas like to climb trees.They usually live in the forests of high mountains, eat bamboo and drink spring water.根據(jù)短文的意思，選出正確的答案。

()1.The panda mainly lives in.A.America B.Shanghai C.London D.China()2.is like a cat’s.A.The panda B.The panda’s face C.The panda’s body D.The panda’s tail

()3.Where are the pandas’ hometowns? A.Guangdong and Gansu.B.Sichuan and Suzhou.C.Gansu and Sichuan D.Hubei and Sichuan()4.What’s the panda’s main food? A.Rice.B.Meat.C.Bamboo.D.Grass.三、Four Good FriendsMary, Nancy, Ron and Kate are good friends.Mary’s favorite number is 3 and her favorite country is France.16 is Nancy’s number, and America is her favorite country.Ron likes Japan very much.30 is his favorite number.Whose favorite number is 60? Oh, it is Kate.Kate’s father works in Chinese food very much and they also like Chinese people.Kate’s lucky number is 6.All of them hope that one day they can travel the world together.閱讀短文，回答問題。

1.What’s Mary’s favorite number? 2.What’s Nancy’s favorite country? 3.What’s Kate’s father’s job? 4.Does Kate like Chinese food?

“God made the world, but the Dutch made Holland.” True to this saying, the people of the Netherlands are again “making” their land.About 1980 the Netherlands will complete a project begun in the 1920’s: transforming the Zyuder Zee, an inlet(小港)of the North Sea into dry land and a freshwater lake.By stages, 550,000 acres of land will serve several purposes: industrial, recreational, military, and agricultural.Fed by the river Yssel, the remaining water basin Lake Yssel, about 300,000 acres will irrigate the surrounding land and help in the fight against salination(鹽化作用).Excess water will drain through sluices into the sea.As the first stop a nineteen-mile-long barrier dam, rising twenty-five feet above sea level, closed the entrance to the Zuider Zee.Then the experimental polder of a hundred acres preceded the first and smallest of the main polders fifty thousand acres that became dry land in 1930.The fifth and largest polder 150,000 acres will be the last of the Zuider Zee works.Farmers for the new polder(開拓地)come from every province.The Eastern Flevoland polder, completed in 1957, became farmland for many from the province of Zealand which was badly hit by the disastrous floods of 1953.31.This article gives a present-day example of how__________.A.salty soils are desalinated B.the Netherlands has increased its land area C.irrigation systems are built D.dams are constructed

32.The period taken for the Zuider Zee project is__________.A.from 1900 up to 1960 B.from the 1920 till about 1980 C.from 1930 to 1957 D.less than fifty years

33.The Zuider Zee will be replaced by____________.A.550,000 acres of land B.300,000 acres of fresh water C.both A and B D.Neither A nor B

34.The article gives a measurement for the__________.A.height of the barrier dam B.width of the barrier dam

C.width of the road along the dam D.height above sea level of the area on the land side of dam

35.Implied but not stated:

A.The first step in the project was a barrier dam.B.The polder recipe was first used in this century.C.Half of the Netherlands is below sea level.D.There is more than one method of fighting salination.D B C D A During the Christmas shopping rush in London, the intriguing story was reported of a tramp(流浪漢)who, apparently through no fault of his own, found himself locked in a well-known chain store late on Christmas Eve.No doubt the store was crowded with last minute Christmas shoppers and the staff were dead beat and longing to get home.Presumably all the proper Security checks were made before the store was locked and they left to enjoy the three-day holiday untroubled by customers desperate to get last minute Christmas presents

However that may be, our tramp found himself alone in the store and decided to make the best of it.There was food, drink, bedding and camping equipment, of which he made good use.There must also have been television sets and radios Though it was not reported if he took advantage of these facilities, when the shop re-opened, he was discovered in bed with a large number of empty bottles beside him.He seems to have been a man of good humor and philosophic temperament---as indeed vagrants(流浪漢)very commonly arc.Everyone also was enjoying Christmas, so he saw no good reason why he should not do the same.He submitted, cheerfully enough, to being taken way by the police.Perhaps he had bad a better Christmas than usual.He was sent to prison for Seven days.The judge awarded no compensation to the chain store for the food and drink our tramp had consumed.They had, in his opinion, already received valuable free publicity from the coverage the story received in the newspapers and on television.Perhaps the judge had had a good Christmas too.1.The tramp was locked in the store____

A.for his mistakes.B.due to a misunderstanding.C.by accident.D.through an error of judgment.2.The staff were 'dead beat' means they were _____

A.half asleep.B.exhausted.C.irritable.D.forgetful.3.What action did the tramp take? He_____ A.looted the store.B.made himself at home.C.went to sleep for 2 days.D.had a Christmas party.4.When the tramp was arrested, he _____

A.laughed at the police.B.looked forward to going to pr)son.C.rook his bottles with him.D.didn't make any fuss.5.Why didn't the judge award compensation to the chain store? A.The tramp had stolen nothing of value.B.The store had profited by the incident.C.The tramp deserved a happy Christmas.D.The store was responsible for what happened.1.C(apparently through no fault of his own)第一段中找答案

2.B（No doubt the store was crowded with last minute Christmas shoppers and the staff were dead beat and longing to get home.）

3.B

4.D（He submitted, cheerfully enough, to being taken way by the police.）

5.B（They had, in his opinion, already received valuable free publicity from the coverage the story received in the newspapers and on television.）

第五篇：英語閱讀理解練習(xí)及答案

A Many students in China are learning English.Some of these students are small children.Others are teenagers(十幾歲的青少年).Many are adults.Some learn at school, others study by themselves.A few learn English language(語言)over the radio, on television, or in films.One must work hard to learn another language.Why do all these people want to learn English? It is difficult to answer that question.Many boys and girls learn English at school because it is one of their subjects.They study their own language and maths and English...Some people learn English because it is useful for their work.Many people often learn English for their higher sutdies, because at college or university(大學(xué))some of their books are in English.Other people learn English because they want to read newspaper and magazines in English.()21.Many students in China are learning English, aren't they? ____.A.No, they aren't

B.No, they are C.Yes, they are

D.Yes, they aren't()22.If one wants to learn another language well, he must ____.A.learn at school

B.study by himself C.work hard

D.study hard()23.The sentence “It is difficult to answer that question” means ____.A.that question is not difficult to answer

B.that question is difficult to answer it C.it is difficultly to answer that question

D.it is hard to answer that question()24.“Their own language” means ____.A.Chinese

B.English

C.French

D.Japanese()25.What's the Chinese of “study by themselves”? A.和他們一起學(xué)習(xí)

B.自學(xué) C.向他們學(xué)習(xí)

D.通過學(xué)習(xí)

B Once upon a time, there lived a rich man.He had a servant(仆人).He and the servant loved wine and good food very much.Each time the rich man left his home, the servant would drink the wine and eat up all the nice food in the house.The rich man knew what his servant did, but he had never caught his servant doing that.One morning, when he left home, he said to the servant, “Here are two bottles of poison(毒藥)and some nice food in the house.You must take of them.” With these words, he went out.But the servant knew that the rich man had said was untrue.After the rich man was away from his home, he enjoyed a nice meal.Because he drank too much, he was drunk and fell to the ground.When the rich man came back, he couldn’t find his food and his wine.He became very angry.He woke the servant up.But the servant told his story very well.He said a cat had eaten up everything.He was afraid to be punished（懲罰）, so he drank the poison to kill himself.()26.In the story, _______ liked wine and good food very much.A.the rich man

B.the servant

C.both A and B

D.neither A and B

()27.The rich man knew that it was _______ that drank the wine and ate up all the nice food.A.the cat

B.himself

C.nobody

D.the servant

()28.The rich told the servant that there was poison in the two bottles, because ________.A.there was in fact poison in the bottles

B.did not want the servant to drink his wine

C.he wanted to kill the cat

D.he wanted to kill the servant

()29.In fact, _______ ate all the nice food and drank the wine.A.the servant

B.cat

C.the rich man

D.nobody（）30.From the story, we know that the servant is very _______.A.lazy

B.bad

C.clever

D.kind

C Everyone likes living in a clean and comfortant environment.If the envionment(環(huán)境)are bad, it will affect（影響）our body, and make us not feel well.Sometimes we may be terribly ill.At that time we don’t want to work, and we have to stay in bed and rest at home.So the envrionment is very important to us.It’s germs that makes us ill.There are germs everywhere, They are very small and you can’t find them with your own eyes, but you can see them with a microscope（顯微鏡）They are very small and there may be hundreds of them on a very small thing, Germs can always be found in dirty water.When we look at dirty water under the microscope, we shall see them in it.Germs can also be found in air and dust（灰塵）.If you cut your finger, some of the dust from the floor may go into it, and you will have much pain in it.Sometimes the germs will go into all of your boby, and you will have pain everywhere.To keep us healthy, we should try to our best to make our environment become cleaner and tidier.This needs us to act together.31.The writer tell us that________.A.we like working when we are ill

B.germs can’t live in the water.C.we can’t feel ill if the environment is bad.D.we feel well when the environment is good.32.Germs are________.A.very small things that you can’t see with your eyes.B.the things that don’t effect people.C.the things that you can find with your eyes.D.the things that are very big.33.Where can germs be found? They can be found_________.A.on the small thing

B.in air and dust C.only in dirty water

D.everywhere 34.How will you feel if germs go into the finger that is cut? A.I will feel nothing.B.I won’t mind.C.I will feel tense.D.I will feel painful.35.From the passage we know that________.A.environment doesn’t affect our life

B.we don’t need to improve our environment C.germs may make us ill

D.if the environment is better, germs will be more.D If you go into the forest with friends, stay with them.If you don’t, you may get lost.If you do get lost, this is what you should do.Sit down and stay where you are.Don’t try to find your friends.Let them find you.You can help them to find you by stay in one place.There is anther way to help your friends or other people to find you.Give them a signal(信號)outing or whistling(吹口哨)three times.Stop.Then shout or whistle three times again.Any signal given three times is a call for help.Keep on shouting or whistling, always three times togher.When people hear you, they will give two shouts or two whistles.When a signal is given twice, it is an answer to a call for help.If you don’t think that you will get help before night comes, try to make a small room with branches.（樹枝）

What should you do if you get hungry or need drinking water ? You would have to leave your little branch room to look for something to eat and drink.Don’t just walk away.Pick up small brunches and drop them as you walk so that you can find your way back.The most important thing to do when you are lost---stay in one place.根據(jù)文章判斷正（T）、誤（F）

()36.If you get lost in the forest, you should walk everywhere to find your friends as soon as possible.（盡快）

()37.You can keep on shouting or whistling always three times toghether for help.()38.When you hear two shouts or whistles, you know that people will come to help you.()39.You can’t go anywhere even when you feel thirsty（口渴的）or hungry.()40.You can find your way back to your branch room easily without leaving any branches as you walk.