第一篇：錯題教案

個性化輔導(dǎo)講義

學(xué)生：戴春琳 科目：初一英語 課次：

龍文教育

個性化輔導(dǎo)講義

【錯題重現(xiàn)3】

My mother w________ about me every day.2.Can you see those _________(通知）on the blackboard? 3.Thank you for s________ your rubber with me.4.I would like you to give some i_________ about what to wear to tomorrow’s party.5.Look, there are many children _________(fly)kites over there.【講透錯題】 【講透考點(diǎn)】

【錯題重現(xiàn)4】

1.This is my __________(three)time to see the singer.2.What colour do you like b_________, blue or yellow? 3.—____ you _____________(share)the apple with me next time?

—Yes, I am.4.Amy lives next to me.We are n_____________.5.We can learn about festivals in different __________(國家）.【講透錯題】 【講透考點(diǎn)】

【錯題重現(xiàn)5】

11.Qingdao has blue sea and beautiful ___________(海灘）.12.Don’t play with the __________(knife).They may hurt you.13.Mr.Li, our Chinese teacher, is __________(檢查）our homework in the office now.14.We like this restaurant because the food is nice and the __________(wait)are kind.15.Whose is that pair of __________(break)glasses? 【講透錯題】 【講透考點(diǎn)】

龍文教育

第二篇：錯題

1、關(guān)于下列公務(wù)員任職回避的說法正確的是：（）。

A.公務(wù)員在原籍和一地長期擔(dān)任縣級機(jī)關(guān)主要領(lǐng)導(dǎo)職務(wù)需要進(jìn)行地域回避 B.公務(wù)員在原籍擔(dān)任中級人民法院領(lǐng)導(dǎo)職務(wù)不需要回避 C.公務(wù)員在成長地紀(jì)檢、監(jiān)察部門工作一律需要回避 D.鄉(xiāng)級機(jī)關(guān)屬于基層機(jī)關(guān)，一般不需要地域回避 標(biāo)準(zhǔn)答案：A

2、收受可能影響公正執(zhí)行公務(wù)的禮品、禮金等，情節(jié)嚴(yán)重的，給予（）處分。A.警告或者嚴(yán)重警告

B.嚴(yán)重警告或者撤銷黨內(nèi)職務(wù) C.撤銷黨內(nèi)職務(wù)或者留黨察看 D.開除黨籍 標(biāo)準(zhǔn)答案：D

3、違反辦公用房管理規(guī)定，用公款包租、占用客房或者其他場所供個人使用的，情節(jié)嚴(yán)重的，給予給予（）處分。A.嚴(yán)重警告

B.撤銷黨內(nèi)職務(wù) C.留黨察看 D.開除黨籍

標(biāo)準(zhǔn)答案：B

4、黨章規(guī)定，黨的基層委員會每屆任期（），黨總支部委員會和支部委員會每屆任期兩年或三年。A.3年 B.5年

C.3年至5年 D.3年或5年

標(biāo)準(zhǔn)答案：C

5、不按照規(guī)定公開黨務(wù)、政務(wù)、廠務(wù)、村（居）務(wù)等，侵犯群眾知情權(quán)，對直接責(zé)任者和領(lǐng)導(dǎo)責(zé)任者，情節(jié)嚴(yán)重的，給予（）處分。A.警告 B.嚴(yán)重警告

C.嚴(yán)重警告或者撤銷黨內(nèi)職務(wù) D.撤銷黨內(nèi)職務(wù)或者留黨察看 標(biāo)準(zhǔn)答案：D

6、行政機(jī)關(guān)公務(wù)員處分條例》規(guī)定，給予行政機(jī)關(guān)公務(wù)員處分，應(yīng)當(dāng)自批準(zhǔn)立案之日起6個月內(nèi)作出決定；案情復(fù)雜或者遇有其他特殊情形的，辦案期限可以延長，但是最長不得超過（）個月。A.3 B.6 C.9 D.12 標(biāo)準(zhǔn)答案：D

13、行政機(jī)關(guān)公務(wù)員處分條例》規(guī)定，有下列情形之一的，應(yīng)當(dāng)從重處分。（）A.在2人以上的共同違紀(jì)違法行為中起次要作用的 B.隱匿、偽造、銷毀證據(jù)的

C.串供或者阻止他人揭發(fā)檢舉、提供證據(jù)材料的 D.包庇同案人員的 標(biāo)準(zhǔn)答案：BCD

14、《中國共產(chǎn)黨紀(jì)律處分條例》所稱主動交代，是指（）。A.涉嫌違紀(jì)的黨員在組織初核前向有關(guān)組織交代自己的問題 B.在初核和立案調(diào)查其問題期間交代組織未掌握的問題 C.涉嫌違紀(jì)的黨員在組織初核后向有關(guān)組織交代自己的問題 D.涉嫌違紀(jì)的黨員在調(diào)查期間向組織交代組織已掌握的問題

標(biāo)準(zhǔn)答案：AB

15、《中共中央紀(jì)委關(guān)于嚴(yán)格禁止利用職務(wù)上的便利謀取不正當(dāng)利益的若干規(guī)定》規(guī)定，嚴(yán)格禁止利用職務(wù)上的便利為請托人謀取利益，以（）交易形式收受請托人財(cái)物。A.以明顯低于市場的價(jià)格向請托人購買房屋、汽車等物品 B.以明顯高于市場的價(jià)格向請托人出售房屋、汽車等物品 C.以贈送的方式向請托人贈送的物品 D.以其他交易形式非法收受請托人財(cái)物 標(biāo)準(zhǔn)答案：ABD

16、以下屬于巡視工作領(lǐng)導(dǎo)小組職責(zé)的是：（）。A.研究提出巡視工作規(guī)劃、計(jì)劃和階段任務(wù)安排 B.聽取巡視工作匯報(bào)

C.統(tǒng)籌、協(xié)調(diào)、指導(dǎo)巡視組開展工作

D.研究巡視成果的運(yùn)用，分類處置，提出相關(guān)意見、建議 標(biāo)準(zhǔn)答案：ABD

17、違反有關(guān)規(guī)定辦理因私出國（境）證件、前往港澳通行證，或者未經(jīng)批準(zhǔn)出入國（邊）境，（）。A.情節(jié)較輕的，給予警告或者嚴(yán)重警告處分 B.情節(jié)較輕的，給予留黨察看處分

C.情節(jié)較重的，給予撤銷黨內(nèi)職務(wù)處分 D.情節(jié)嚴(yán)重的，給予留黨察看處分 標(biāo)準(zhǔn)答案：ACD

18、《山東省實(shí)施〈黨政機(jī)關(guān)厲行節(jié)約反對浪費(fèi)條例〉辦法》規(guī)定，紀(jì)檢監(jiān)察機(jī)關(guān)應(yīng)當(dāng)加強(qiáng)因公臨時(shí)出國(境)審批管理，嚴(yán)格審核團(tuán)組出訪任務(wù)的必要性和人員構(gòu)成、行程安排的合理性，對違反規(guī)定、不適合成行的團(tuán)組予以調(diào)整或者取消。（）A.對

B.錯

標(biāo)準(zhǔn)答案：B 《山東省實(shí)施〈黨政機(jī)關(guān)厲行節(jié)約反對浪費(fèi)條例〉辦法》第十九條 外事管理部門應(yīng)當(dāng)加強(qiáng)因公臨時(shí)出國(境)審批管理，嚴(yán)格審核團(tuán)組出訪任務(wù)的必要性和人員構(gòu)成、行程安排的合理性，對違反規(guī)定、不適合成行的團(tuán)組予以調(diào)整或者取消。

B.新型文化業(yè)態(tài)

C.弘揚(yáng)主旋律、傳播正能量

D.形成好人好報(bào)、恩將德報(bào)正向效應(yīng)

標(biāo)準(zhǔn)答案：A

26、（）處分，是指在《中國共產(chǎn)黨紀(jì)律處分條例》規(guī)定的違紀(jì)行為應(yīng)當(dāng)受到的處分幅度以外，加重一檔給予處分。A.從輕 B.減輕 C.從重 D.加重 標(biāo)準(zhǔn)答案：D

所謂從重處分，是指在黨紀(jì)處分條例規(guī)定的違紀(jì)行為應(yīng)當(dāng)受到的處分幅度以內(nèi)，給予較重的處分。加重處分，是指在黨紀(jì)處分條例規(guī)定的違紀(jì)行為應(yīng)當(dāng)受到的處分幅度以外，加重一檔給予處分。

27、根據(jù)案件的特殊情況，由中央紀(jì)委決定或者經(jīng)?。ú浚┘壖o(jì)委（不含副省級市紀(jì)委）決定并呈報(bào)中央紀(jì)委批準(zhǔn)，對違紀(jì)黨員也可以在《中國共產(chǎn)黨紀(jì)律處分條例》規(guī)定的處分幅度（）減輕處分。A.之內(nèi) B.以外 C.以上 D.之下

標(biāo)準(zhǔn)答案：B

從輕處分，是指在規(guī)定的違紀(jì)行為應(yīng)當(dāng)受到的處分幅度以內(nèi)，給予較輕的處分。

減輕處分，是指在規(guī)定的違紀(jì)行為應(yīng)當(dāng)受到的處分幅度以外，減輕一檔給予處分。但是，規(guī)定的只有開除黨籍處分一個檔次的違紀(jì)行為，不適用減輕處分的規(guī)則。

28、某市衛(wèi)生局副局長李某在嫖娼時(shí)被公安機(jī)關(guān)當(dāng)場抓獲，并對其作出相應(yīng)的行政處罰。據(jù)此，相關(guān)部門應(yīng)該給予李某（）的行政處分。A.記大過 B.降級 C.撤職 D.開除 標(biāo)準(zhǔn)答案：D

29、隱瞞入黨前嚴(yán)重錯誤的，一般應(yīng)當(dāng)予以（）；對入黨后表現(xiàn)尚好的，給予嚴(yán)重警告、撤銷黨內(nèi)職務(wù)或者留黨察看處分。A.開除黨籍 B.批評教育 C.組織處理 D.除名 標(biāo)準(zhǔn)答案：D 30、《中國共產(chǎn)黨廉潔自律準(zhǔn)則》堅(jiān)持（）。

者嚴(yán)重警告處分；情節(jié)較重的，給予撤銷黨內(nèi)職務(wù)或者留黨察看處分；情節(jié)嚴(yán)重的，給予開除黨籍處分。

利用職權(quán)或者職務(wù)上的影響，將本人、配偶、子女及其配偶等親屬應(yīng)當(dāng)由個人支付的費(fèi)用，由下屬單位、其他單位或者他人支付、報(bào)銷的，依照前款規(guī)定處理。

第九十五條 利用職權(quán)或者職務(wù)上的影響，違反有關(guān)規(guī)定占用公物歸個人使用，時(shí)間超過六個月，情節(jié)較重的，給予警告或者嚴(yán)重警告處分；情節(jié)嚴(yán)重的，給予撤銷黨內(nèi)職務(wù)處分。

占用公物進(jìn)行營利活動的，給予警告或者嚴(yán)重警告處分；情節(jié)較重的，給予撤銷黨內(nèi)職務(wù)或者留黨察看處分；情節(jié)嚴(yán)重的，給予開除黨籍處分。

將公物借給他人進(jìn)行營利活動的，依照前款規(guī)定處理。

33、對黨的中央委員會和地方各級委員會的委員、候補(bǔ)委員，給以撤銷黨內(nèi)職務(wù)、留黨察看或開除黨籍的處分，必須由本人所在的委員會全體會議（）以上的多數(shù)決定。在特殊情況下，可以先由中央政治局和地方各級委員會常務(wù)委員會作出處理決定，待召開委員會全體會議時(shí)予以追認(rèn)。A.三分之二 B.二分之一 C.三分之一 D.四分之一

標(biāo)準(zhǔn)答案：A

34、黨員依法受到行政處罰、行政處分，應(yīng)當(dāng)追究黨紀(jì)責(zé)任的，黨組織可以根據(jù)生效的行政處罰、行政處分決定認(rèn)定的事實(shí)、性質(zhì)和情節(jié)，經(jīng)核實(shí)后依照《中國共產(chǎn)黨紀(jì)律處分條例》規(guī)定給予（）。A.黨紀(jì)處分 B.組織處理

C.黨紀(jì)處分或者組織處理 D.黨紀(jì)處分，同時(shí)組織處理

標(biāo)準(zhǔn)答案：C

35、黨紀(jì)處分決定作出后，應(yīng)當(dāng)在一個月內(nèi)向受處分黨員所在黨的基層組織中的全體黨員及其本人宣布，并按照干部（）將處分決定材料歸入受處分者檔案。A.管理權(quán)限 B.組織關(guān)系 C.職務(wù)級別 D.檔案關(guān)系

標(biāo)準(zhǔn)答案：AB

36、《中華人民共和國公務(wù)員法》規(guī)定，公務(wù)員之間有夫妻關(guān)系、直系血親關(guān)系、三代以內(nèi)旁系血親關(guān)系以及近姻親關(guān)系的，不得（）。

A.在同一機(jī)關(guān)擔(dān)任雙方直接隸屬于同一領(lǐng)導(dǎo)人員的職務(wù) B.在同一機(jī)關(guān)擔(dān)任有直接上下級領(lǐng)導(dǎo)關(guān)系的職務(wù)

C.在其中一方擔(dān)任領(lǐng)導(dǎo)職務(wù)的機(jī)關(guān)從事組織、人事、紀(jì)檢、監(jiān)察工作 D.在其中一方擔(dān)任領(lǐng)導(dǎo)職務(wù)的機(jī)關(guān)從事審計(jì)和財(cái)務(wù)工作

標(biāo)準(zhǔn)答案：ABCD

37某區(qū)區(qū)委書記孫某，其子在該區(qū)某外商獨(dú)資企業(yè)擔(dān)任由外方聘任的高級職務(wù)，經(jīng)組織多次勸說拒

第三篇：英語選擇錯題教案

1.Some students were afraid ____in class because they thought their classmates might laugh at them.A of speak B to speak C speak D to speaking 2.I found ____ difficult to learn English grammar.A it B that C it is D that is 3.He decided ____school late again.A to come B don‘t come C come not to D not to come to 4.She needs a partner ______

A to practice English with B practicing English

C to practicing English with D practice English with 5.Stop chatting.I have ____ to tell you.A anything important B something important C important anything D important something 6.It‘s good that _____have their own ideas about life as well as about being cool.A the young B youth C the young man D young 7.My grandfather ___ me stories when I was young.A was used to tell B is used to telling C used to tell D used to telling 8.When I was a student , I was used to _____ at six.A get up B getting up C gets up D geting up

9.It is ____ of a problem to be poor than to be dishonest.A more B little C less D much

10.My brother is ___to carry the heavy box by himself.A old enough B enough old C enough strong D strong enough 11.I must get my homework ____, A done B does C do D did

12.People are not allowed ____ in the cinema , but they will allow ____in the rest room.A to smoke, smoke B smoking , to smoke C to smoke , smoking D smoking ,smoke 13.The music sounds _____

A well B nicely C good D beautifully 14._____ to improve our English?

A What do you think we should do B Do you think what do we should C What do you think should we D Do you think what should we do 15.His bike is broken.It needs _____soon.A be repair B to mend C to be repaired D being mend 16.Three more men ____to do the work every day.A were needed B need C are needing D are needed 17.He is against ______ computer games.A playing B plays C play D to play

18.He was too hungry , so he ate ____in the evening.A plenty of B a lot of C many D a lot 19.I don‘t know _____.A what to do it B how to do C what to do D to do what 20.I don‘t know if I _____anyone at the party this evening.If I _____anyone , I will get nervous.A will know, won‘t know B will know ,don‘t know B know, won‘t know D know , don‘t know 21.Tom is afraid to speak in ______public.A the B a C an D /

22.The professor always has good solutions_____others‘ problems.A of B to C with D about

23.If you take my ______, please don‘t tell _____about it.A advice ,any B advices, some C advices, someone D advice , anyone 24.They are hardly ever tired ,______they? A are B aren‘t C will D won‘t

25.I‘ll have a test ______ writing next week.A at B of C on D in

26.If you have any ideas ______, please return them to him.A whose gloves are these B whose gloves is this C whose gloves these are D whose gloves this is

27._____ has been found out ____ oil food is bad for our health A That , that B That ,what C It , what D It , that 28 I prefer music that_____ great lyrics.A have B has C there is D there are 29.I only eat food that tastes _______.A well B nicely Cgood D deliciously The Greeen family would like to_______for about three weeks.A leave home B go out C come to China D be away 31.I hope ____have a happy year in our class.A you to B or you C to you D you

32.The two men walked ______ the forest and got to a small house.A across B through C crossing D over

33.The girl _____ her mother.I know her mother likes reading,too.A takes after B looks after C similar D takes care 34.Don‘t put off ____ to see the doctor when you are ill.A go B to go C going D gone

35.He spent every Sunday morning _____ in an old people‘s home.A to work B working C worked D works

36.He ___ to read , so he always puts his ___ to good use by working in the after-school care center at his elementary school.A love ,loves B loves ,love C loving,loving D loves ,loves 37.The sudden rain made ______for the singers to put on performces A that possible B that impossible C it possible D it impossible 38.____ ill, I can‘t go to school today.A Because of B As C Being D With 39.This watch ______China.A was made in B was made by C was made from D was made of 40.____ our football team won.A By the end B In the end C At the end of D Final

41.The headmaster announced that there would ____ an English speech contest next month.A have B has C to have D be

42.Did you go to the movie with Lucy? No , I _____

A didn‘t invite B wasn‘t invited C hadn‘t invited D wasn‘t inviting 43.–Excuse me, could you tell me ______?---Of course

A when had the train left the station B where is the nearest the hospital C if it will be windy tomorrow D how much did the car cost 44.Must I do my homework ?---No you _____.A mustn‘t B can‘t C needn‘t D won‘t

45.---I don‘t know ______next.– You could ask your teacher for help.A how to do B what to do C.why to do D when to do 46.Tom asked his friend ______.A not to be so angry B that knowledge is power.C when did he come back D where was he born

47.I find ___ a little difficult to remember the English words.A that B it C this D them 48 What are you nervous_____, Jenny.? A in B at C on D about 49.We should ____ that.A thinking of B thought of C have thought of D have thinking of 50.Don‘t get _____when you listen to the old.A bored B boring C tiring D excited

51.I don‘t like the people who always keep me ______.A wait B waiting C to wait D waited

52.—Do you like loud music ?---I am often ______ want to leave by it.A made B made to C making D making to

53.The pen doesn‘t work.I need to buy a new one to write_____ A with Bin C on D /

54.—You want to improve your spoken English.Why ____an English languageclub?----Good idea.A don‘t join B not join C not to join D not you join

55.If you have some trouble ____the railway station ,please ask the police for help.A finding B finding out C looking for Ddiscovering

56.—I don‘t know ______I should do with so many eggs.–You can sell them.A how B why C what D when

57.There used _____an old church here, but now we can see a park here.A to have B was C to be D had

58.Everyone is _____to find that the little boy can play the piano so well.He is only 5 years old.A interested B surprised C excited D frustrated 59.My calculator is ________more expensive than yours.A fairly B very C quite D much 60.I‘d like to go there by bike ______by car.A.not B instead C than D rather than

61.At last , Mr Li ______a good idea , everyone felt happy.A thought B thought of C came up with D thought about 62.---Why hasn‘t Tom come here?----He ____ill at home.A maybe B may be C was D can‘t be

63.--____does the book ____?----Linda.She bought it this morning.A Whose , be B How much, cost C Whose , belong to D Who , belong to 64.The girl is too shy , she ____some time with her friends.A doesn‘t need spending B needn‘t spend C needs to spend D needed spending 65.I learn English by watching English – language videos______.A sometimes B sometime C some time D some times

66.Just now I saw some young children _____together on the playground.A are playing B playing C to play D have played

67.–The boy can hardly speak Chinese, _______? –No, He‘s been in China for only a few weeks.A can he B can‘t he C does he D doesn‘t he 68.It‘s very impolite ___you ____in line.A of ,to cut B for , cut C of , cut D for ,to cut 69.My life ____a lot in the last few years.A change B has changed C changed D changes

70.At that time, I was only ____11-year-old boy, I was a ?problem child‖.A a B an Cthe D /

71.My friend Jenny has moved to ____city , I miss her often A.other B another C others D the others 72.This guitar might ___Alice.She plays the guitar.A be B has C comes from D belong to

73.—Do you prefer grapes ____bananas?----I prefer grapes ______bananas.A to, or B or ,to C than ,to D or , than

74.Why can‘t we ______to have more time to relax? A.are allowed B to allow C be allowed D allow

75.Nobody except Lily and Linda ____the man in a white T-shirt.A know B is knowing C have known D knows

76.She ______speak in class because she thought her classmates would laugh at her.A was afraid of B is afraid to C was afraid to D is not afraid of 77.I have ____the English club for three terms.A joined B been in C taken part in D become a member of

78.You ____to the meeting this afternoon if you have something important to do.A needn‘t to come B don‘t need to come C needn‘t coming D didn‘t need coming 79.–May I go swimming now,Mum ?

---No, you ____.You must finish your homework first.A mustn‘t B may not C couldn‘t D needn‘t

80.The bridge in my hometown is about _______meters long.A two hundred of B two hundreds of C two hundred D two hundreds 81.If he _____his father , he‘d spend more time studying English.A is B was C were D will be

Thanks to the _____English course , I can live in the USA easily.A six-months B six-months‘ C six –month D six months 83.The fish smells so _____.---Thanks.Mum cooks fish very ______.A good, good B well,good C well,well D good ,well 84.What ______you most?---Basketball does.I like it best.A interest B interests C interesting D interested

85.How I miss you!I ____you to come here to see me.(which is wrong)A hope B expect C like D want

86.---Do you know when the calculator _______?---Yes , in 1876.A invented B inventing C was inventing D was invented 87.Did you notice him ______out of the house ? A to leave B leave C left D leaves

88.When your homework ______, you can watch TV.A is finished B finishes C finished D is finishing

89.At last the man ______a woman who was two years older than him.A married with B got married C married D got married with 90.As soon as the bell for break rang, the boys _____to the playground.A ran into B ran out of C ran after D ran out 91.We should only obey all the school rules ,_______?

A don‘t B aren‘t C can‘t D shouldn‘t

92.It‘s good for you not to eat ______that‘s been cooked in oil.A anything B something C everything D nothing 93.Last night I listened to a CD______Heart Strings.A which calls B that called C called D calls 94.Let‘s try to be__ honest person.A a B an C the D/

95.I think you will look more beautiful if you wear shoes _____adjustable heals.A have B has C with D there are

96.Sometimes ,when it‘s rainy, I go to school ______my father‘s car.A in B on C by D from

97.I was _____ because I didn‘t go to bed until 3o‘clock a.m last night.A embarrassed B amazed C excited D exhausted 98.Yesterday I received a card that ____ ―Happy New Year‖.A says B tells C speaks D writes

99.Can you tell me ____ you can come to my birthday party on Friday or not.? A that B if C when D whether

100.―Help _____to some chicken.‖ Mrs Smith said to us as soon as the chicken was served.A yourself B you C yourselves Dyours

101.There are many trees on_____sides of the road.They were planted several years ago.A each B both C either D every

102.Though it was late , ______he went on with his work.A but B and C so D /

103.Every summer we will have a _____holiday after the exam.A two month B two-month C two-months D two months

104.Can you tell me ____you can come to my birthday party on Friday or not? A that B if C when D whether

105.This room is big enough for all of us ______.A live B living in C to live in D to live

106．All the workers were made ______some extra hours last month.A.work B.to work C worked D working 107.Is this _____that you saw in the street yesterday? A one B the man C that D he

108.You can talk with anyone ______you think is.friendly.A who B whom C which D the one

109.All _____I want ______a room somewhere.A that ,is B what, is C what ,are D that are

110.Susan is a girl _____bike was borrowed by me yesterday.A whose B who C whom D that 111.Is this the coat you ____last Sunday.?

A bought B have bought it C bought it D had bought

112.Look!The man who is ____the bus stop is my English teacher.A waiting for B waiting on C waiting at D waiting up

113.My father prefers ______to staying at home.He loves playing sports.A to play football B to travel C playing football D traveling

114.My brother told me there was a good movie ______TV the next week.A on B on the C in D about

115.The children find that they have no paper_______.A to write B to write with Cto write on D write on 116.Why _____home tomorrow? I miss my parents.A not go B not going C not to go D didn‘t go 117.The TV set is too loud.Would you please _____?

A turn down it B turn it down C to turn down it D to turn it down 118.It‘s cold outside.You‘d better _____your coat.A to put on B putting on C puts on D put on 119.The toy you bought in the USA ______in China.A made B makes C was making D was made

120.Our sports meeting has been _____till next Monday because of the bad weather.A put on B put off C put up D put down

121.I‘m not sure if it_____tomorrow.If it ______, we won‘t climb the South Hill.A will snow, snows B will snow,will snow C snows , snows D snows ,will snow 122.–Would you like to visit Shantou City with me this summer vacation?---No, I ______it before.Besides , it‘s hot and humid in summer.A visit B visited C will visit D have visited

123.The teacher asked me _____I had finished my homework and I said ―Yes‖.A what B if C that D /

124.I used to prefer ______to______.A swimming/running B swim /run C swimming/run D swim/running 125.---Could you tell me if it ____today, please?

---Yes.The radio says there will ____a heavy rain later today.A will rain/have B will rain / be C rains/have D rains /be

126.I ___the Human food though I‘ve been in Changsha for more than one year.A didn‘t use to B used to C don‘t get used to D gets used to 127.We shouldn‘t eat or drink_______walking down the street.A while B until C before D after

128.Neither of my hands is empty.There is a book in one and there is a long ruler in ____.A other B the other C another D others

129.The machine doesn‘t work ______it says in the advertisement.A as quickly as B as good as C as well as D as carefully as 130.Ten years has passed _____I started to work in this school.A since B before C when D until

131.The cinema is next to the park.Walk _____the park and you can get there.A through B past C across D out

132.Spending time with friends ____ very important to us.A is B are C has D have

133.They arrived ____ Paris ____ a winter evening.A at/in B to/on C in /on D in/at 134.I prefer ____ rather than ______.A to be a teacher/ be a boss B to be a teacher/ to be a boss C being a teacher/ being a boss D be a teacher / be a boss

135.______the help of my classmates ,I‘ve improved my English.A By B With C Under D For

136.Have you checked your licence ______? A also B too C either D neither

137.You must keep your eyes _____, touch it.A close B closed C closing D to close

138.My hair is too long.I‘ll have it _______tomorrow.A cut B being cut C cutting D to cut 139.Bill said they would have ______holiday.A a two-month B two months C a two-months D two month‘s 140.—Do you have enough books to read?

----No, I think we need ______books.A another two B other two C two another D two the other 141.---Listen, Helen is singing in the next rom.----It ______be Helen.She has gone to Beijing.A mustn‘t B can‘t C may D should

142.It is a good way to keep both teachers and students_______.A to happy B happying C happy D happily

143.Many students like reading the book Harry Potter_____by J.K.Rowling.A written B was written C wrote D was writing 144.I think it‘s difficult to go _____the forest alone.A across B through C though D cross

145.The artist hoped ______drawing the picture soon.A his son to finish B to finish C finishing D his son will finished

146.I visited Hong Kong_____in 2000,and I‘d like to travel there again._____

A one day/ a day B one day/some day C some day/one day D some day/ some day 147.He is considering _____a primary school in that mountain village.You surely can‘t

consider him ____a selfish man.A building/ to be B building/being C to build/being D to build/to be 148.Mrs Brown will never forget the day ____she met Jane in the street.A that B when C which D where

149.I am a League member.I volunteer my time _____ others.A help B to help C helping D helped

150.What‘s the best way to _____life‘s big and small problems? A deal with B do with to C deal with to D dealing with 151.He is used to____up early in the morning.A get B getting C to get D got

152.The abacus was inviented in _____century.A six B the sixth C sixth D the six

153.If the child ____, please telephone the police.A found B is found C was found D has found

154.—English is ____useful language, isn‘t it?----Of course it is.A a B the C an D/

155.–How does your mother go to work?

--She usually goes to work ____her car, but sometimes on foot.A by B on C in D about

156.The big bowl ____wine warm in the old days.A was used for keeping B is used by keeping C was used by keeping D is used to keep 157.____people will take part in the meeting next week.A Hundreds of B Two hundreds of C Two hundred of D Two hundreds 158.What if ____tomorrow?

A it rains B it will rain C does it D will it rain 159.I ______play the piano when I was a young boy.A wasn‘t used to B wasn‘t use to C didn‘t use to D didn‘t used to 160.Now the traffic in our city is becoming ______.than before.A much heavier B more heavier C much heavily D very heavier 161.But none of the artists knew _____to make the King happy.A when to do B what to do C how to do D where to do

162.When they got to the station ,the train ______for 20 minutes.A had left B went away C had been away D had gone 163---May I play soccer with Tom now, Mum?

---When all the homework ______, you may go out to play.A finish B will finish C is finished D will be finished

164.The number of teachers in our school ___60 and a number of them ___male teachers.A is/are B are/is C are/are D is/is

165.Nick _____a job in a bank, but to our surprise, he didn‘t take it.A is offered B was offered C offered D has offered

166.____ is believed that Bell invented the first telephone in 1876.A This B That C it D One

答案：1-5 BADAB 6-10 ADBCD 11-15ACCAC 16-20DADCB 21-25DBDAC 26-30 CDBCD 31-35 DBACB 36-40 BDCAB 41-45 DBCCB 46-50 ABDCA 51-55BBABA 56-60 CCBDD 61-65CBDCA 66-70 BAABB 71-75 BDBCD 76-80 CBBAC 81-85CCDBA 86-90DBACD 91-95 DACBC 96-100 ADADC 101-105BDBDC 106-110 BBAAA 111-1115 ACCAC 116-120 ABDDB 121-125 ADBAB 126-130 CABCA 131-135 CACAB 136-140 BBAAA 141-145 BCABB 146-150 BABBA 151-155 BBBAC 156-160 AAACA 161-166BCCABC 文章

第四篇：錯題集

、“理想和未來”是人生哪個階段的重要特征（c）

A．童年期

B．少年期

C．青年期

D．成年期

7．從課程功能的角度，可以把課程分為工具性課程、知識性課程、技能性課程和（）

A．程序性課程

B．練習(xí)性課程

C．地方性課程

D．實(shí)踐性課程

教育機(jī)智的表現(xiàn)

據(jù)研究 為了提高復(fù)習(xí)的效果 第四次復(fù)習(xí)的時(shí)間應(yīng)該安排在 A一周后 B半月后 C半年后 D一個月后這個有誰知道確切答案的教學(xué)策略具有abd（）等特征

A創(chuàng)新性B綜合性C組合性D高效性

79.人際排斥的特征表現(xiàn)為認(rèn)知失調(diào)、情感沖突和

A．行動對抗B．不團(tuán)結(jié)、不信任C．拉幫結(jié)伙D．互相為難 [A]

56.根據(jù)認(rèn)知學(xué)習(xí)理論，教學(xué)活動中學(xué)生學(xué)習(xí)的實(shí)質(zhì)是內(nèi)在的A．信息加工B．智力活動 C 信息輸入D．心理變化 [d

52.恐怖癥是對特定的無實(shí)在危害的事物與場景的A．嚴(yán)重懼怕B．原因不明地懼怕C．非理性懼怕D．持久性地懼怕[c]

62.掌握學(xué)習(xí)理論認(rèn)為，學(xué)生能力上的差異并不能決定他們能否成功掌握教學(xué)內(nèi)容，而是在于他們

A．學(xué)習(xí)積極性B．學(xué)習(xí)自覺性C．要花多少時(shí)間D．智力水平[c 學(xué)習(xí)時(shí)，“復(fù)述”的使用是在信息加工的哪一個階段（a）

A.感受器到短時(shí)記憶B.短時(shí)記憶到長時(shí)記憶

C.長時(shí)記憶到提取D.提取到應(yīng)用

第五篇：錯題匯總

錯題匯總

第一章 總論

一、單項(xiàng)選擇題

6.某企業(yè)對相關(guān)資產(chǎn)和負(fù)債按照市場參與者在計(jì)量日發(fā)生的有序交易中，出售一項(xiàng)資產(chǎn)所能收到或者轉(zhuǎn)移一項(xiàng)負(fù)債所需支付的價(jià)格進(jìn)行計(jì)量，該企業(yè)對相關(guān)資產(chǎn)和負(fù)債采用的會計(jì)計(jì)量屬性是（A）。

ABCD）。A.公允價(jià)值 B.歷史成本 C.現(xiàn)值 D.可變現(xiàn)凈值

二、多項(xiàng)選擇題

4.下列關(guān)于負(fù)債的特征表述正確的有（A.負(fù)債是企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù)

B.現(xiàn)時(shí)義務(wù)可以是法定的，也可以是推定的 C.負(fù)債預(yù)期會導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)

D.負(fù)債是由企業(yè)過去的交易或者事項(xiàng)形成的 5.下列相關(guān)說法中，正確的有（ABD）。

A.利得是由企業(yè)非日?；顒铀纬傻?、會導(dǎo)致所有者權(quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的凈流入

B.損失是由企業(yè)非日?；顒铀l(fā)生的、會導(dǎo)致所有者權(quán)益減少的、與向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的凈流出

C.收入是指企業(yè)在日?；顒又行纬傻模瑫?dǎo)致所有者權(quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的凈流入

D.收入與利得都會導(dǎo)致企業(yè)所有者權(quán)益增加且與所有者投入資本無關(guān)

第二章 金融資產(chǎn)

一、單項(xiàng)選擇題

4.甲公司2013年1月1日支付價(jià)款2 000萬元(含交易費(fèi)用)從活躍市場上購入某公司當(dāng)月發(fā)行的5年期債券，面值為2 500萬元，票面年利率為4%，按年支付利息，本金到期一次支付，甲公司將其劃分為持有至到期投資核算。合同約定，該債券的發(fā)行方在遇到特定情況時(shí)可以將債券贖回，且不需要為提前贖回支付額外款項(xiàng)。假設(shè)在2015年1月1日，甲公司因無法控制的原因預(yù)計(jì)本金的50%(即1 250萬元)將會在該年年末收回，而其余50%本金將于2017年年末付清，甲公司仍維持原投資意圖。則以下不正確的會計(jì)處理是（A）。

A.債券發(fā)行方2015年贖回50%后，甲公司應(yīng)將剩余部分重分類為可供出售金融資產(chǎn)

B.債券發(fā)行方2015年贖回50%后，甲公司應(yīng)將剩余部分繼續(xù)作為持有至到期投資核算 C.甲公司預(yù)計(jì)本金的50%會在2015年年末收回時(shí)，應(yīng)調(diào)整2015年期初攤余成本 D.調(diào)整后2015年期初攤余成本與原攤余成本之間的差額計(jì)入當(dāng)期損益

二、多項(xiàng)選擇題

1.下列各項(xiàng)中，屬于企業(yè)金融資產(chǎn)的有（A.貸款 B.應(yīng)收票據(jù)

C.無形資產(chǎn) D.持有至到期投資

2.企業(yè)購買、發(fā)行或處置金融工具發(fā)生的交易費(fèi)用不包括（A．融資費(fèi)用 B．內(nèi)部管理成本

ABD）。

ABD）。C．支付給代理機(jī)構(gòu)的手續(xù)費(fèi) D．企業(yè)為發(fā)行金融工具所發(fā)生的差旅費(fèi)

4.下列非衍生金融資產(chǎn)中，不能劃分為持有至到期投資的有（ACD）。

A.被指定為以公允價(jià)值計(jì)量且其變動計(jì)入當(dāng)期損益的非衍生金融資產(chǎn)

B.到期日固定、回收金額固定或可確定，且企業(yè)有明確意圖和能力持有至到期的非衍生金融資產(chǎn)

C.符合貸款和應(yīng)收款項(xiàng)的定義的非衍生金融資產(chǎn) D.股權(quán)投資

8.下列有關(guān)貸款和應(yīng)收款項(xiàng)的會計(jì)處理中，說法正確的有（ABD）。

A.貸款持有期間應(yīng)當(dāng)采用實(shí)際利率法，計(jì)算確認(rèn)利息收入

B.企業(yè)收回或處置貸款和應(yīng)收款項(xiàng)時(shí)，應(yīng)將取得的價(jià)款與該貸款和應(yīng)收款項(xiàng)賬面價(jià)值之間的差額計(jì)入當(dāng)期損益

C.企業(yè)收回或處置貸款和應(yīng)收款項(xiàng)時(shí)，應(yīng)將取得的價(jià)款與該貸款和應(yīng)收款項(xiàng)賬面價(jià)值之間的差額計(jì)入所有者權(quán)益

D．貸款和應(yīng)收款項(xiàng)計(jì)提的減值可以轉(zhuǎn)回 12.下列各項(xiàng)中，表明金融資產(chǎn)發(fā)生減值的有（ABCD）。

A.發(fā)行方或債務(wù)人發(fā)生嚴(yán)重財(cái)務(wù)困難

B.債務(wù)人很可能倒閉或進(jìn)行其他財(cái)務(wù)重組

C.因發(fā)行方發(fā)生重大財(cái)務(wù)困難，該金融資產(chǎn)無法在活躍市場繼續(xù)交易

D.債權(quán)人出于經(jīng)濟(jì)或法律等方面因素的考慮，對發(fā)生財(cái)務(wù)困難的債務(wù)人作出讓步 13.下列有關(guān)可供出售金融資產(chǎn)的說法中，正確的有（ABD）。

A.可供出售權(quán)益工具投資發(fā)生的減值損失，不得通過損益轉(zhuǎn)回

B.可供出售金融資產(chǎn)發(fā)生減值時(shí)，即使該金融資產(chǎn)沒有終止確認(rèn)，原直接計(jì)入其他綜合收益中的因公允價(jià)值下降形成的累計(jì)損失應(yīng)當(dāng)予以轉(zhuǎn)出，計(jì)入當(dāng)期損益 C.可供出售金融資產(chǎn)發(fā)生減值時(shí)，原直接計(jì)入其他綜合收益中的因公允價(jià)值下降形成的累計(jì)損失不必轉(zhuǎn)出,轉(zhuǎn)出并記入當(dāng)期損益。

D.對于已確認(rèn)減值損失的可供出售債務(wù)工具，在隨后的會計(jì)期間公允價(jià)值已上升且客觀上與確認(rèn)原減值損失確認(rèn)后發(fā)生的事項(xiàng)有關(guān)的，原確認(rèn)的減值損失應(yīng)當(dāng)予以轉(zhuǎn)回，計(jì)入當(dāng)期損益 14.下列事項(xiàng)中，不應(yīng)終止確認(rèn)金融資產(chǎn)的有（BC）。

A.企業(yè)以不附追索權(quán)方式出售金融資產(chǎn) B.企業(yè)采用附追索權(quán)方式出售金融資產(chǎn)

C.貸款整體轉(zhuǎn)移并對該貸款可能發(fā)生的信用損失進(jìn)行全額補(bǔ)償 D.企業(yè)將金融資產(chǎn)出售，同時(shí)與買入方簽訂協(xié)議，在約定期限結(jié)束時(shí)按當(dāng)日該金融資產(chǎn)的公允價(jià)值回購

第三章 存貨

一、單項(xiàng)選擇題

2.下列有關(guān)商品流通企業(yè)在采購商品過程中發(fā)生的運(yùn)輸費(fèi)、裝卸費(fèi)、保險(xiǎn)費(fèi)以及其他可歸屬于存貨采購成本費(fèi)用的說法中錯誤的是（C）。

A.可以先進(jìn)行歸集，期末再根據(jù)所購商品的存銷情況分別進(jìn)行分?jǐn)?B.采購商品的進(jìn)貨費(fèi)用金額較小的，可以在發(fā)生時(shí)直接計(jì)入當(dāng)期損益 C.采購商品的進(jìn)貨費(fèi)用金額較大的，可以直接在銷售費(fèi)用中反映

D.如果先進(jìn)行歸集，期末分?jǐn)倳r(shí)，對于已售商品的進(jìn)貨費(fèi)用計(jì)入當(dāng)期損益；對于未售商品的進(jìn)貨費(fèi)用，計(jì)入期末存貨成本

二、多項(xiàng)選擇題 1.下列應(yīng)列示在企業(yè)資產(chǎn)負(fù)債表“存貨”項(xiàng)目中的是（A.領(lǐng)用的用于生產(chǎn)產(chǎn)品的原材料 B.制造完成的在產(chǎn)品 C.尚未提貨的已銷售產(chǎn)品

D.已發(fā)出但尚未銷售的委托代銷商品 2.下列表述中，正確的有（ABD）。

AC）。

A.存貨跌價(jià)準(zhǔn)備借方增加存貨價(jià)值，貸方減少存貨價(jià)值

B.投資者投入存貨的成本，如果投資合同或協(xié)議約定價(jià)值不公允的情況下，按照該項(xiàng)存貨的賬面價(jià)值作為其入賬價(jià)值（公允價(jià)值）C.盤盈存貨應(yīng)按其重置成本作為入賬價(jià)值

D.盤盈存貨應(yīng)作為前期差錯處理，通過“以前損益調(diào)整”科目核算（待處理財(cái)產(chǎn)損益）3.信達(dá)公司是小規(guī)模納稅人，委托大海公司（增值稅一般納稅人）加工一批應(yīng)稅消費(fèi)品，收回后繼續(xù)用于加工應(yīng)稅消費(fèi)品。針對上述情況，下列各項(xiàng)中應(yīng)當(dāng)計(jì)入收回的委托加工物資的成本的有（ABC）。

A.加工中實(shí)際耗用物資的成本 B.支付的加工費(fèi)用和保險(xiǎn)費(fèi) C.支付的增值稅

D.由大海公司代收代繳的消費(fèi)稅(可抵扣)11.下列會計(jì)處理中，不正確的有（ABC）。

A.施工企業(yè)“工程結(jié)算”大于“工程施工”的差額應(yīng)當(dāng)作為存貨列示

B.因遭受意外災(zāi)害發(fā)生的損失和尚待查明原因的途中損耗，應(yīng)當(dāng)計(jì)入存貨成本 C.委托加工物資收回后用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品，支付給受托加工單位代收代繳的消費(fèi)稅稅額計(jì)入加工存貨成本（可抵扣單獨(dú)列支）

D.房地產(chǎn)開發(fā)企業(yè)購入用于建造商品房的土地使用權(quán)作為存貨核算

第四章 長期股權(quán)投資及合營安排

一、單項(xiàng)選擇題

二、多項(xiàng)選擇題

2.下列關(guān)于企業(yè)合并中發(fā)生的審計(jì)、法律服務(wù)、評估咨詢等中介費(fèi)用的處理中，正確的有（BC）。

A.非同一控制下企業(yè)合并計(jì)入企業(yè)合并成本 B.同一控制下企業(yè)合并計(jì)入當(dāng)期損益 C.非同一控制下企業(yè)合并計(jì)入當(dāng)期損益 D.同一控制下企業(yè)合并計(jì)入企業(yè)合并成本

5.對于非同一控制下企業(yè)合并形成的長期股權(quán)投資，下列表述中正確的有（CD）。

A.合并過程中發(fā)生的審計(jì)及法律咨詢等中介費(fèi)用，應(yīng)計(jì)入長期股權(quán)投資的初始投資成本

B.以發(fā)行權(quán)益性證券作為合并對價(jià)的，為發(fā)行權(quán)益性證券所發(fā)生傭金、手續(xù)費(fèi)應(yīng)計(jì)入合并成本

C.作為對價(jià)付出的非貨幣性資產(chǎn)在購買日的公允價(jià)值與賬面價(jià)值的差額應(yīng)作為資產(chǎn)處置損益予以確認(rèn)

D.實(shí)際支付的合并價(jià)款中包含的已宣告但尚未發(fā)放的現(xiàn)金股利或利潤，應(yīng)計(jì)入應(yīng)收股利 8.下列各項(xiàng)關(guān)于權(quán)益法核算的長期股權(quán)投資的相關(guān)會計(jì)處理中，正確的有（ACD）。

A.初始投資成本大于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值的份額的差額，體現(xiàn)為投資企業(yè)的商譽(yù)，不需要對長期股權(quán)投資的初始投資成本進(jìn)行調(diào)整

B.初始投資成本小于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的差額，應(yīng)調(diào)整長期股權(quán)投資的初始投資成本，同時(shí)將這部分差額計(jì)入投資收益

C.初始投資成本小于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的差額，應(yīng)調(diào)整長期股權(quán)投資的初始投資成本，同時(shí)將這部分差額計(jì)入營業(yè)外收入 D.被投資單位分派的股票股利，投資企業(yè)不作賬務(wù)處理

12.采用權(quán)益法核算的長期股權(quán)投資發(fā)生的相關(guān)事項(xiàng)中，可能記入“投資收益”科目的有（BD）。

A.被投資方宣告分配的現(xiàn)金股利(沖減賬面價(jià)值）B.被投資方發(fā)生超額虧損

C.期末長期股權(quán)投資賬面價(jià)值大于其可收回金額的差額（資產(chǎn)減值損失）D.處置時(shí)應(yīng)結(jié)轉(zhuǎn)持有期間確認(rèn)的其他權(quán)益變動

14.甲企業(yè)由投資者A、B和C組成，協(xié)議規(guī)定，相關(guān)活動的決策至少需要75%表決權(quán)通過才能實(shí)施。假定A、B和C投資者任意兩方均可達(dá)成一致意見，但三方不可能同時(shí)達(dá)成一致意見。下列項(xiàng)目中不屬于共同控制的有（BCD）。

A.A公司、B公司、C公司在該甲企業(yè)中擁有的表決權(quán)分別為50%、35%和15% B.A公司、B公司、C公司在該甲企業(yè)中擁有的表決權(quán)分別為50%、25%和25% C.A公司、B公司、C公司在該甲企業(yè)中擁有的表決權(quán)分別為80%、10%和10% D.A公司、B公司、C公司在該甲企業(yè)中擁有的表決權(quán)分別為40%、30%和30% 15.A公司、B公司、C公司簽訂了一份合同，設(shè)立某法人主體從事汽車的生產(chǎn)和銷售。合同中規(guī)定，A公司、B公司一致同意即可主導(dǎo)該主體的所有相關(guān)活動，并不需要C公司也表示同意，但若主體資產(chǎn)負(fù)債率達(dá)到50%,C公司具有對該主體公開發(fā)行債券或權(quán)益工具的否決權(quán)。下列項(xiàng)目中正確的有（ABC）。

A.A公司和B公司能夠共同控制該主體

B.C公司僅對該主體擁有保護(hù)性權(quán)利 C.C公司不是共同控制該主體的參與方 D.C公司是共同控制該主體的參與方

第五章 固定資產(chǎn)

一、單項(xiàng)選擇題

二、多項(xiàng)選擇題

5.下列各項(xiàng)表述中，不正確的有（ACD）。

A.為建造固定資產(chǎn)通過出讓方式取得土地使用權(quán)而支付的土地出讓金應(yīng)當(dāng)計(jì)入在建工程成本

B.投資者投入固定資產(chǎn)的成本，應(yīng)當(dāng)按照投資合同或協(xié)議約定的價(jià)值確定，但合同或協(xié)議約定價(jià)值不公允的除外 C.盤盈固定資產(chǎn)，應(yīng)作為待處理財(cái)產(chǎn)損溢進(jìn)行核算，再按管理權(quán)限報(bào)經(jīng)批準(zhǔn)后計(jì)入營業(yè)外收入(以前財(cái)產(chǎn)損益）

D.一般工商企業(yè)的固定資產(chǎn)發(fā)生的報(bào)廢清理費(fèi)用應(yīng)當(dāng)估計(jì)其預(yù)計(jì)損失，計(jì)入預(yù)計(jì)負(fù)債 10.下列與固定資產(chǎn)有關(guān)的后續(xù)支出中，屬于費(fèi)用化的后續(xù)支出的有（A.行政管理部門等發(fā)生的固定資產(chǎn)修理費(fèi)用等后續(xù)支出

B.企業(yè)發(fā)生的與專設(shè)銷售機(jī)構(gòu)相關(guān)的固定資產(chǎn)修理費(fèi)用等后續(xù)支出 C.企業(yè)生產(chǎn)車間（部門）發(fā)生的固定資產(chǎn)修理費(fèi)用等后續(xù)支出 D.固定資產(chǎn)的更新改造支出

ABC）。

第六章 無形資產(chǎn)

一、單項(xiàng)選擇題

3.下列關(guān)于外購無形資產(chǎn)的核算，說法不正確的是（C）。

A.無形資產(chǎn)成本包括購買價(jià)款、相關(guān)稅費(fèi)以及直接歸屬于使該項(xiàng)資產(chǎn)達(dá)到預(yù)定用途所發(fā)生的其他支出

B.直接歸屬于使該無形資產(chǎn)達(dá)到預(yù)定用途所發(fā)生的其他支出包括使無形資產(chǎn)達(dá)到預(yù)定用途所發(fā)生的專業(yè)服務(wù)費(fèi)用、測試無形資產(chǎn)是否能夠正常發(fā)揮作用的費(fèi)用等 C.為引入新產(chǎn)品進(jìn)行宣傳發(fā)生的廣告費(fèi)、管理費(fèi)用及其他間接費(fèi)用計(jì)入到無形資產(chǎn)的初始成本中

D.無形資產(chǎn)已經(jīng)達(dá)到預(yù)定用途后發(fā)生的費(fèi)用不計(jì)入無形資產(chǎn)成本

二、多項(xiàng)選擇題

第七章 投資性房地產(chǎn)

一、單項(xiàng)選擇題

二、多項(xiàng)選擇題

2.關(guān)于土地使用權(quán)的處理，下列說法中正確的有（AD）。

A.單獨(dú)估價(jià)入賬作為固定資產(chǎn)的土地，不應(yīng)當(dāng)計(jì)提折舊

B.作為投資性房地產(chǎn)核算的土地使用權(quán)，只能采用成本模式進(jìn)行后續(xù)計(jì)量 C.房地產(chǎn)開發(fā)企業(yè)購入的土地使用權(quán)用于建造對外出售的商品房時(shí)，應(yīng)當(dāng)作為無形資產(chǎn)單獨(dú)核算(固定資產(chǎn)核算）

D.房地產(chǎn)開發(fā)企業(yè)將作為存貨的土地使用權(quán)改變用途，用于對外出租，應(yīng)當(dāng)自租賃期開始日作為投資性房地產(chǎn)核算

5.下列關(guān)于投資性房地產(chǎn)的說法中，不正確的有（AB）。

A.投資性房地產(chǎn)的后續(xù)支出，應(yīng)于發(fā)生時(shí)計(jì)入當(dāng)期損益

B.對投資性房地產(chǎn)進(jìn)行改擴(kuò)建時(shí)，應(yīng)將投資性房地產(chǎn)轉(zhuǎn)入“在建工程”科目 C.投資性房地產(chǎn)再開發(fā)期間不計(jì)提折舊或攤銷

D.投資性房地產(chǎn)的日常維護(hù)支出，應(yīng)于發(fā)生時(shí)計(jì)入其他業(yè)務(wù)成本 6.下列有關(guān)投資性房地產(chǎn)后續(xù)支出的說法中，不正確的有（BD）。

A.投資性房地產(chǎn)的后續(xù)支出，滿足資本化條件的，應(yīng)當(dāng)計(jì)入投資性房地產(chǎn)的成本

B.投資性房地產(chǎn)的后續(xù)支出，不滿足資本化條件的，應(yīng)當(dāng)計(jì)入營業(yè)外支出(應(yīng)計(jì)入其他業(yè)務(wù)支出）

C.采用成本模式計(jì)量的投資性房地產(chǎn)在再開發(fā)期間不計(jì)提折舊或攤銷

D.企業(yè)對投資性房地產(chǎn)進(jìn)行改擴(kuò)建等再開發(fā)且將來仍作為投資性房地產(chǎn)的，在再開發(fā)期間，需要將投資性房地產(chǎn)的賬面價(jià)值結(jié)轉(zhuǎn)到在建工程（投資性房地產(chǎn)-在建）7.企業(yè)對投資性房地產(chǎn)采用公允價(jià)值模式進(jìn)行后續(xù)計(jì)量，下列各項(xiàng)中，影響企業(yè)營業(yè)利潤的有（ABC）。

A.租金收入

B.投資性房地產(chǎn)轉(zhuǎn)換為非投資性房地產(chǎn)，公允價(jià)值大于賬面價(jià)值的差額 C.按規(guī)定應(yīng)交的營業(yè)稅

D.非投資性房地產(chǎn)轉(zhuǎn)換為投資性房地產(chǎn)，公允價(jià)值大于賬面價(jià)值的差額(計(jì)入其他綜合收益）

第八章 資產(chǎn)減值

一、單項(xiàng)選擇題

1.下列資產(chǎn)屬于《資產(chǎn)減值》準(zhǔn)則規(guī)范的是（B）。

A.采用公允價(jià)值模式進(jìn)行后續(xù)計(jì)量的投資性房地產(chǎn)(不提減值）

B.長期股權(quán)投資

C.交易性金融資產(chǎn)(不提減值）D.存貨

二、多項(xiàng)選擇題

1.下列資產(chǎn)項(xiàng)目中，無論是否存在減值跡象，都至少應(yīng)當(dāng)于每年終了進(jìn)行減值測試的有（BCD）。

A.固定資產(chǎn)

B.使用壽命不確定的無形資產(chǎn) C.因企業(yè)合并所形成的商譽(yù)

D.尚未達(dá)到可使用狀態(tài)的無形資產(chǎn)

2.預(yù)計(jì)資產(chǎn)未來現(xiàn)金流量時(shí)應(yīng)當(dāng)包括的內(nèi)容有（ABC）。

A.資產(chǎn)持續(xù)使用過程中預(yù)計(jì)產(chǎn)生的現(xiàn)金流入

B.為實(shí)現(xiàn)資產(chǎn)持續(xù)使用過程中產(chǎn)生的現(xiàn)金流入所必須的預(yù)計(jì)現(xiàn)金流出 C.資產(chǎn)使用壽命結(jié)束時(shí)，處置資產(chǎn)所產(chǎn)生的凈現(xiàn)金流量

D.資產(chǎn)使用過程中預(yù)計(jì)將發(fā)生的與資產(chǎn)改良有關(guān)的現(xiàn)金流出 3.下列關(guān)于資產(chǎn)減值表述正確的有（ABC）。

A.資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值，只要有一項(xiàng)超過了資產(chǎn)的賬面價(jià)值，就表明該資產(chǎn)沒有發(fā)生減值，不需再估計(jì)另一項(xiàng)金額 B.沒有確鑿證據(jù)或者理由表明，資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值顯著高于其公允價(jià)值減去處置費(fèi)用后的凈額的，可以將資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額視為資產(chǎn)的可收回金額 C.資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額如果無法可靠估計(jì)的，應(yīng)當(dāng)以該資產(chǎn)的預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值作為其可收回金額

D.資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值，如果有一項(xiàng)超過了資產(chǎn)的賬面價(jià)值，即便表明資產(chǎn)沒有發(fā)生減值，仍需再估計(jì)另一項(xiàng)金額

8.下列有關(guān)商譽(yù)減值的說法中，不正確的有（BC）。

A.與企業(yè)合并產(chǎn)生的商譽(yù)相關(guān)的資產(chǎn)組或資產(chǎn)組組合是指能夠從企業(yè)合并的協(xié)同效應(yīng)中受益的資產(chǎn)組或資產(chǎn)組組合

B.包含商譽(yù)的資產(chǎn)組發(fā)生減值的，應(yīng)將資產(chǎn)減值損失按商譽(yù)與資產(chǎn)組中其他資產(chǎn)的賬面價(jià)值的比例進(jìn)行分?jǐn)?/p>

C.包含商譽(yù)的資產(chǎn)組發(fā)生減值的，應(yīng)當(dāng)首先抵減商譽(yù)的賬面價(jià)值，并將這部分商譽(yù)減值損失反映在合并報(bào)表上

D.對于已經(jīng)分?jǐn)偵套u(yù)的資產(chǎn)組或資產(chǎn)組組合，無論是否存在資產(chǎn)組或資產(chǎn)組組合可能發(fā)生減值的跡象，企業(yè)每年都應(yīng)當(dāng)通過比較包含商譽(yù)的資產(chǎn)組或資產(chǎn)組組合的賬面價(jià)值與可收回金額進(jìn)行減值測試

9.下列關(guān)于資產(chǎn)組的減值測試的說法中，正確的有（ABD）。

A.資產(chǎn)組賬面價(jià)值的確定基礎(chǔ)應(yīng)當(dāng)與其可收回金額的確定基礎(chǔ)相一致

B.在確定資產(chǎn)組的可收回金額時(shí)，應(yīng)當(dāng)按照該資產(chǎn)組的公允價(jià)值減去處置費(fèi)用后的凈額與其預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值兩者之間較高者確定 C.資產(chǎn)組的賬面價(jià)值包括可直接歸屬于資產(chǎn)組的資產(chǎn)的賬面價(jià)值以及可以按照合理和一致的方式分?jǐn)傊临Y產(chǎn)組的資產(chǎn)的賬面價(jià)值，不包括已確認(rèn)負(fù)債的賬面價(jià)值 D.資產(chǎn)組的減值測試方法與單項(xiàng)資產(chǎn)的減值測試方法一致，只是多了一個將資產(chǎn)組減值損失分?jǐn)傊临Y產(chǎn)組內(nèi)各資產(chǎn)的步驟

第九章 負(fù)債

一、單項(xiàng)選擇題

二、多項(xiàng)選擇題

1.下列關(guān)于營業(yè)稅改征增值稅試點(diǎn)納稅人期末留抵稅額的會計(jì)處理中，正確的有（AB）。

A.開始試點(diǎn)當(dāng)月月初，企業(yè)應(yīng)按不得從應(yīng)稅服務(wù)的銷項(xiàng)稅額中抵扣的增值稅留抵稅額，借記“應(yīng)交稅費(fèi)——增值稅留抵稅額”科目，貸記 “應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）”科目

B.待以后期間允許抵扣時(shí)，按允許抵扣的金額，借記 “應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）”科目，貸記“應(yīng)交稅費(fèi)——增值稅留抵稅額”科目

C.“應(yīng)交稅費(fèi)——增值稅留抵稅額”科目期末余額應(yīng)在“應(yīng)交稅費(fèi)”項(xiàng)目下列示（應(yīng)在其他（非）流動資產(chǎn)列示）

D.“應(yīng)交稅費(fèi)——增值稅留抵稅額”科目期末余額應(yīng)根據(jù)其流動性在資產(chǎn)負(fù)債表中的“其他非流動資產(chǎn)”項(xiàng)目列示

第十章 所有者權(quán)益

一、單項(xiàng)選擇題

二、多項(xiàng)選擇題

2.甲公司于2014年3月1日向乙公司發(fā)行以自身普通股為標(biāo)的的看漲期權(quán)。根據(jù)該期權(quán)合同，如果乙公司行權(quán)（行權(quán)價(jià)為52元），乙公司有權(quán)以每股52元的價(jià)格從甲公司購入普通股2000股。其他有關(guān)資料如下：（1）合同簽訂日為2014年3月1日；

（2）行權(quán)日（歐式期權(quán)）為2015年1月31日；（3）2014年3月1日每股市價(jià)為50元；（4）2014年12月31日每股市價(jià)為54元；（5）2015年1月31日每股市價(jià)為54元；

（6）2015年1月31日應(yīng)支付的固定行權(quán)價(jià)格為52元；（7）期權(quán)合同中的普通股數(shù)量為2000股；

（8）2014年3月1日期權(quán)的公允價(jià)值為6000元；（9）2014年12月31日期權(quán)的公允價(jià)值為5000元；（10）2015年1月31日期權(quán)的公允價(jià)值為4000元。假定該期權(quán)以普通股凈額結(jié)算，下列說法正確的有（ACD）。

A.甲公司發(fā)行的看漲期權(quán)屬于金融負(fù)債

B.2014年3月1日甲公司應(yīng)將發(fā)行的的看漲期權(quán)記入“衍生工具——看漲期權(quán)”科目，會增加所有者權(quán)益(會增加負(fù)債，不會增加所有者權(quán)益）

C.至2015年1月31日甲公司累計(jì)確認(rèn)的公允價(jià)值變動收益為2000元

D.2015年1月31日結(jié)算時(shí)，甲公司應(yīng)確認(rèn)“資本公積——股本溢價(jià)”3922元 3.下列會計(jì)處理中，正確的有（AD）。

A.企業(yè)發(fā)行的某些非衍生金融工具，既含有負(fù)債成份，又含有權(quán)益成份，企業(yè)應(yīng)當(dāng)在初始確認(rèn)時(shí)將負(fù)債和權(quán)益成份進(jìn)行分拆，分別進(jìn)行處理 B.企業(yè)發(fā)行非衍生金融工具發(fā)生的交易費(fèi)用，應(yīng)當(dāng)在負(fù)債成份和權(quán)益成份之間按照各自的賬面價(jià)值進(jìn)行分?jǐn)?/p>

C.企業(yè)發(fā)行可轉(zhuǎn)換公司債券，持有者在債券到期前有權(quán)利在任何時(shí)候要求發(fā)行方按面值贖回債券，該“提前贖回權(quán)”應(yīng)和主合同進(jìn)行分拆 D.嵌入衍生工具的公允價(jià)值不能單獨(dú)、可靠計(jì)量的，企業(yè)應(yīng)將混合工具整體指定為以公允價(jià)值計(jì)量且其變動計(jì)入當(dāng)期損益的金融資產(chǎn)或金融負(fù)債 4.下列關(guān)于權(quán)益工具與金融負(fù)債的重分類說法正確的有（AC）。

A.權(quán)益工具重分類為金融負(fù)債時(shí)，按照該工具的賬面價(jià)值沖減“其他權(quán)益工具”，公允價(jià)值與賬面價(jià)值的差額，貸記或借記“資本公積——股本溢價(jià)”，不足沖減的，沖減留存收益 B.權(quán)益工具重分類為金融負(fù)債時(shí)，按照該工具的賬面價(jià)值沖減“其他權(quán)益工具”，公允價(jià)值與賬面價(jià)值的差額，計(jì)入營業(yè)外收支

C.金融負(fù)債重分類為權(quán)益工具時(shí)，按照賬面價(jià)值結(jié)轉(zhuǎn)應(yīng)付債券同時(shí)確認(rèn)其他權(quán)益工具 D.金融負(fù)債重分類為權(quán)益工具時(shí)，按照公允價(jià)值結(jié)轉(zhuǎn)應(yīng)付債券同時(shí)確認(rèn)其他權(quán)益工具 7.關(guān)于企業(yè)會計(jì)利潤期末的會計(jì)處理，下列說法中正確的有（ACD）。

A.宣告分配現(xiàn)金股利，借記“利潤分配——應(yīng)付現(xiàn)金股利”科目，貸記“應(yīng)付股利”科目

B.分配股票股利，不做賬務(wù)處理，只在備查賬簿中登記

C.結(jié)轉(zhuǎn)本年發(fā)生的虧損，借記“利潤分配——未分配利潤”科目，貸記“本年利潤”科目 D.終了時(shí)，“利潤分配”科目除“未分配利潤”明細(xì)科目外的其他明細(xì)科目余額應(yīng)轉(zhuǎn)入“未分配利潤”明細(xì)科目

第十一章 收入、費(fèi)用和利潤

一、單項(xiàng)選擇題

1.下列各項(xiàng)中，符合收入會計(jì)要素定義，可以確認(rèn)為收入的是（A.出售無形資產(chǎn)的凈收益 B.出售固定資產(chǎn)的凈收益

C.投資性房地產(chǎn)取得的租金收入 D.出售長期股權(quán)投資的凈收益

二、多項(xiàng)選擇題

1.下列各項(xiàng)中，屬于收入確認(rèn)條件的有（C）。

ABCD）。

A.企業(yè)已將商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購貨方

B.企業(yè)既沒有保留通常與所有權(quán)相聯(lián)系的繼續(xù)管理權(quán)，也沒有對已售出的商品實(shí)施有效控制 C.收入的金額能夠可靠地計(jì)量

D.相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)，且相關(guān)的已發(fā)生或?qū)l(fā)生的成本能夠可靠地計(jì)量 2.下列關(guān)于收入確認(rèn)的表述中，正確的有（AC）。

A.銷售商品并提供安裝且安裝工作是商品銷售附帶條件的，安裝費(fèi)在確認(rèn)商品銷售實(shí)現(xiàn)時(shí)確認(rèn)收入

B.廣告制作費(fèi)，在相關(guān)的廣告或商業(yè)行為開始出現(xiàn)于公眾面前時(shí)確認(rèn)收入

C.為特定客戶開發(fā)軟件的收費(fèi)，在資產(chǎn)負(fù)債表日根據(jù)開發(fā)的完工進(jìn)度確認(rèn)收入 D.包括在商品售價(jià)內(nèi)可區(qū)分的服務(wù)費(fèi)，應(yīng)在銷售商品時(shí)確認(rèn)服務(wù)費(fèi)收入