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      電大英語(yǔ)I2期末考試小抄答案(大全五篇)

      時(shí)間:2019-05-13 15:07:59下載本文作者:會(huì)員上傳
      簡(jiǎn)介:寫寫幫文庫(kù)小編為你整理了多篇相關(guān)的《電大英語(yǔ)I2期末考試小抄答案》,但愿對(duì)你工作學(xué)習(xí)有幫助,當(dāng)然你在寫寫幫文庫(kù)還可以找到更多《電大英語(yǔ)I2期末考試小抄答案》。

      第一篇:電大英語(yǔ)I2期末考試小抄答案

      一期末復(fù)習(xí)

      1.---Have you ever tried windsurfing?---No, I haven’t

      2.---Are you ready to order?---B.Yes.I’ll have a chicken salad please 3---Where did you go in China?---I went to Xi’an and Guilin

      4.---Is there a bank near here?---Yes.There is one just down the road

      5.---When did he go to America---Two years ago.6.---Shall we have something to eat before we go?---Good idea

      7.---What does he look like?---He is tall and thin

      8.---Have you been to America---I’ve never been there but I hope to go there in the future.9.---Can I help you?---Yes, please.I’d like to reserve a room.10.---How do you like the film?---It’s very good.I like it.二、閱讀理解

      A.1.Mike now lives in __________.C.London

      2.______ got up late every morning.B.Mike

      3.25 years later, Mike __________.B.still is late as in the past

      4.As boys both of us liked __________.C.riding bicycles

      5.We walked 5 miles back home because we __________.A.were drunk

      B.1.The owner of the guesthouse is/are ________.A.Ron and Ann

      2.The guesthouse is __________the city centre.B.near to

      3.Guests can __________.C.make tea in their room

      4.The guesthouse is ________.B.peaceful and quiet

      5.People __________ smoke in the guesthouse.B.are not allowed to

      C.1.Tom passed the shop by bus.B.Wrong.2.Tom stopped in front of the shop to look at the toys he liked.B.Wrong

      3.The pair of shoes was too expensive for Tom and his mother.A.Right.4.The boy sitting in the wheel chair had no feet.A.Right.5.Tom went home to tell his mother about what had happened.C.Doesn’t say.D.1.Sarah Peters received her secondary education(中學(xué)教育)in Brighton.B.Wrong.2.She studied Marketing in Oxford University.B.Wrong.3.She worked for the hotel group for about one year.A.Right.4.She liked London better because London is a bigger city.C.Doesn’t say.5.She is a successful career woman as well as a good mother.A.Right.E.1.My grandfather used to __________.A.work very hard

      2.He was __________ when he came home.B.easy to get angry

      3.When I was a child, I __________.A.was afraid of him

      4.Doctors asked him to __________after he had a stroke.B.stop working

      5.When he died, he __________.C.was a happy man

      F.1.The office opens later and closes later on Sunday.B.Wrong

      2.The office provides information for tourists in the city.A.Right

      3.If you take the bus tour, you can get a free map of the city.C.Doesn’t say

      4.It’s a convenientway to see around the city by taking the bus tour.A.Right

      5.This is most probably the tour driver talking to a group of tourists.B.Wrong

      三.翻譯 漢譯英

      1.A: ___Did you use to get on(well)with your brother__?(你曾經(jīng)和你哥哥/弟弟關(guān)系處得好嗎)B: Not too well.We used to fight a lot.2.A: Do you ever do any exercise?B: __I used to swim__,(我以前一直游泳,)but I haven’t lately.3.You’ll be here tomorrow, __won’t you_________?(是不是)

      4.She looks like her mother, ______doesn’t she________(是不是)?

      5.There’s enough salad, ___isn’t there____________?(是不是)

      6.He asked me ______if I’d(would)like a cup of tea_______________.(我是否想喝一杯茶)

      7.They said ____they didn’t know where the books were___________.(他們不知道書在哪兒)

      8.A: Shall we go out for a drink, Mary?

      B: I’m afraid I can’t, Bill.___ I’m having the TV repaired now___.(我正在讓人幫我修電視呢。)

      9.Peter, you need to___have your hair cut___________.(該理發(fā)了)

      10._____I’ve had the website changed______.(我已經(jīng)請(qǐng)人修改了網(wǎng)站。)Now it’s much better.11.Which is ___the best football team_______________(最好的足球隊(duì))in the world?

      12.Soccer is one of ______the most dangerous sports________(最危險(xiǎn)的體育活動(dòng))in the world.13.If my brother calls, ____tell him to meet me at six/6__________.(告訴他六點(diǎn)鐘和我見面)

      15.A: John didn’t come to the party yesterday.Where did he go?

      B: He _________could / might have gone _____________(可能去)to visit his parents in Bath.19.A: Where is Jack?B: He is over there._He is in blue jeans_________.(穿藍(lán)色牛仔褲的。)

      20.A: We have plenty of time before the film.We ____could/can have something to eat ______(可以吃點(diǎn)兒東西)after the film or go to a pub.B: Sounds great.21.________This is a very interesting film__________________(這是部非常有意思的電影), but it’s not a film to watch before bedtime!

      22.These shoes ______are too big___________________(太大了).I need to get them changed.23.A: Where is Richard?

      B: He is over there.____He is wearing a green shirt____________.(他穿著一件綠色的襯衫)

      24.My mother said she didn’t know where the books were..(她不知道書在哪兒)

      25.__I’d rather________(我恐怕)I don’t know where the books are.26._I’m afraid _________(我寧愿)stay at home watching TV.27.I’m late, ____aren’t I________(是不是)?

      28.____I used to like singing______________(我曾經(jīng)很喜歡唱歌), but I don’t sing anymore.29._____Because it was late___________________(因?yàn)闀r(shí)間晚了), we didn’t go to the film.30.The wall can be ______________either blue or red_________(或是藍(lán)色,或是紅色)

      31._________I would buy a car_______________(我就會(huì)買一輛車)if I won the lottery.32.When I see her, _____I’ll tell her about her brother______(我會(huì)告訴她有關(guān)她弟弟的事情).33.______We’ve known to each other__________(我們就互相認(rèn)識(shí)了)since we went to school.34.He _____He didn’t use to smoke________________(過去不常吸煙), but he does now.35.I ____________I didn’t get up______________(才起床)until 11 this morning.36.A: _____Are you getting on well with your classmates________?(你和你的同學(xué)關(guān)系好嗎?)B: Yes, very well.We are like a family.37.Let’s go and watch a football game, ____shall we_______?(好嗎?)

      38.She said ________she used to live here_______________________.(她曾經(jīng)住在這里)

      39.Harry Potter is the film ______I like best____________________(我最喜歡的).40.This T-shirt is mine and ____that one is yours_____________________(那件是你的).41.A: Where is Richard?

      B: He is over there.______He is in a red T-shirt.______________.(他穿著一件紅色的T恤衫。)

      42.A: ____Shall we have something to eat ________(吃點(diǎn)兒東西好嗎)before we watch the film? B: Sounds great.I know a very nice restaurant close to the cinema.43.A: I can’t find my bag.Have you seen it?

      B: No.You __must have put it________________________(一定是把它放在)behind the door.44.A: How shall I get to the post office?B: You can go there _____either by bus or by subway________________________(可以坐公共汽車,也可以坐地鐵)

      45._______ Because of the rain______________________(因?yàn)橄掠辏? we didn’t go to the film.46.You can wear _____either T-shirt or shirt_________(或者是T恤衫,或者是襯衫)to the party.47.Mary said that __________she wanted to buy a book_________________.(她想去買本書)

      48.A: Do you ever do any exercise?

      B: ___I used to play tennis_______________,(我以前一直打網(wǎng)球)but I haven’t lately.49.She’s your girlfriend, __isn’t she___________?(是不是)

      50.My computer isn’t working.I need to ____have it repaired____________.(讓人幫忙修一修)翻譯:英譯漢

      1.I didn’t get up until 11.30 this morning.我今天上午十一點(diǎn)半才起床

      2.Football is the most popular sport in the world.足球是世界上最流行的體育運(yùn)動(dòng)。

      3.I need to be at the airport by 6.00 o’clock.我得在六點(diǎn)前到達(dá)機(jī)場(chǎng)。

      4.I’ve never been to Greece, and I’d love to go there.我從沒去過希臘,我很想去那兒。

      5.We’ve got enough money to hire extra staff.我們有足夠的錢額外雇用員工

      6.They lived in a village north of London.他們住在倫敦北邊的一個(gè)村子里。

      7.I’ve played table tennis a lot, but I’ve never tried tennis.我乒乓球打得很多,網(wǎng)球卻從未打過

      8.I must have left the camera in the shop.我一定是將相機(jī)丟在了商店里。

      9.Polly(波莉)is worried about her lack of experience.波莉擔(dān)心自己缺乏經(jīng)驗(yàn)。

      10.If I won the lottery, I’d buy a flat.如果我中了彩票,我就買一套公寓。

      11.The hotel is surrounded by fields and woods.飯店四周田野樹林環(huán)繞。

      12.The bride was dressed in a long white dress.新娘穿著白色的長(zhǎng)裙。

      13.The window was smashed and the lock on the front door is broken.窗戶給砸了,前門的鎖也被弄壞了。

      14.My dad used to be a farmer and so did my grandfather.我爸爸從前是農(nóng)夫,我爺爺也是。

      15.It would be great to see you to catch up on all our news.到時(shí)見了面咱們把這些日子發(fā)生的事好好聊一聊,會(huì)多開心啊。

      16.He came across an old violin at his aunt’s house.他在他姑(姨)媽家偶然發(fā)現(xiàn)了一把舊提琴

      17.I must get some slides made.我必須(讓人)做一些幻燈片。

      18.I’ve got the same sense of humour as my mum.我和我媽媽一樣,有幽默感。

      19.While she was waiting, her phone rang.她正在等待的時(shí)候,電話鈴響了。

      20.The new suitcase which Xiaoyan(曉燕)got yesterday is full already.曉燕昨天新買的箱子已經(jīng)裝滿了。

      21.He studies in a university west of Beijing.他在北京西邊的一所大學(xué)學(xué)習(xí)。

      22.He came across an old painting at his friend’s house.他在他朋友家中偶然發(fā)現(xiàn)一幅古畫。

      23.I had the windows cleaned yesterday.我昨天叫人把窗戶擦干凈了

      24.He used to play basketball every Sunday.他過去每個(gè)禮拜天都打籃球。

      25.She would buy a large house if she won the lottery.如果中了彩票,她會(huì)買一幢大房子。

      26.The flat was in a bit of mess.這套公寓有點(diǎn)亂。

      27.Both of the boys are good at singing.這兩個(gè)男孩都擅長(zhǎng)唱歌。

      28.They enjoyed themselves at the party.他們?cè)诰蹠?huì)上玩得很開心。

      29.She doesn’t like swimming and neither does her sister.她不喜歡游泳,她妹妹也是。

      30.I’ve been learning English for three years.我學(xué)習(xí)英語(yǔ)已經(jīng)三年了

      31.I didn’t have breakfast this morning.我今天早上沒吃早飯。

      32.We needed to have the website redesigned.我們需要請(qǐng)人重新設(shè)計(jì)網(wǎng)站。

      33.I’ve asked John to check the computer.我已經(jīng)要求約翰去檢查電腦了。

      34.It would be great to see you again.能再見到你那該多好啊。

      35.He got on well with his sister.他和他的姐姐關(guān)系很好。

      36.He pointed out that she needed a better violin.他指出她需要一把更好的小提琴。

      37.They walked slowly along the road.他們沿著這條路慢慢走。

      38.She borrowed the book and gave it back on Monday.她借了這本書,禮拜一就還掉了。

      39.I’m in a meeting until 1.00.我開會(huì)開到一點(diǎn)。

      40.Although it is very enjoyable, the film is too long.盡管這部電影很有趣,但是太長(zhǎng)了。

      41.Sandy is wearing a long, black, silk dress.桑迪穿著一件黑色的長(zhǎng)絲綢裙子。

      42.I need to be at the airport by 6.00 o’clock.我需要在6點(diǎn)之前到達(dá)機(jī)場(chǎng)。

      43.I must have left the camera in a shop.我肯定是把相機(jī)丟在了商店里。

      44.The accounts, which are in a bit of a mess, have to be ready for next month.帳目現(xiàn)在有點(diǎn)亂,必須要在下個(gè)月清理好。

      45.We have enough money to improve the website.我們有足夠的錢改進(jìn)網(wǎng)站。

      46.Do you take after your mother or father? 你像你的母親還是父親。

      47.I have to move out of my room on Friday because Franco has got another tenant.我不得不在周五搬出房間因?yàn)楦ヌm克找了另外一個(gè)房客。

      48.One of the biggest sporting events in the world is the Olympic Games.奧運(yùn)會(huì)是世界上最大的體育賽事之一

      第二篇:電大英語(yǔ)I2期末考試小抄答案(本站推薦)

      期末復(fù)習(xí)1.---Have you ever tried windsurfing?---_________C__________.A.Yes, I did

      B.No, there isn’t

      C.No, I haven’t 2.---Are you ready to order?

      ---__B_________________.A.I’m sorry about it

      B.Yes.I’ll have a chicken salad please

      C.Goodbye 3

      ------A.B.C.4.------A.B.Where did you go in China? ______C_____________.I went there by train Last year

      I went to Xi’an and Guilin Is there a bank near here? ______C_____________.No, I don’t like it

      Yes.I saw him this morning

      C.Yes.There is one just down the road 5.---____B_____________________?

      ---Two years ago.A.Where did he go

      B.When did he go to America

      C.How long has he been in America

      6.---Shall we have something to eat before we go?---________A__________________.A.Good idea

      B.Nice to meet you

      7.C.I don’t think I know you---What does he look like?---______B_____________.A.He just got married B.He is tall and thin C.He works very hard 8.---_________A______?

      ---I’ve never been there but I hope to go there in the future.A.Have you been to America B.Where are you going for holiday C.What did you do last week A 9.---_________A____________?

      ---Yes, please.I’d like to reserve a room.A.Can I help you B.How was your weekend

      C.Are you Mary Smith

      10.---How do you like the film?

      ---____________A_______.A.It’s very good.I like it.B.I’m fine, thank you.C.Sorry, I don’t know about it.二、閱讀理解 A.When I first knew Mike, we lived in a small village in Scotland.It was very different from Mike’s life in London now.We went to school together on our bicycles.Every morning I went to his house and knocked on the door.Every morning Mike’s mum said, “I’m sorry.He’s a bit late this morning”, and so I had to wait.Each day we were late for school, and I remember the teacher got very annoyed with us.I never told her we were late because of Mike.Now, 25 years later, I play tennis with Mike.I usually drive him to the tennis club.I go to his flat and he opens the door and says, “I’m sorry.I’m a bit late today.” The only reason he wasn’t late for his own wedding is that we lied to him about the time!

      As boys we spent a lot of time out exploring on our bikes.We went walking and fishing.I didn’t like fishing because I couldn’t swim.Probably the funniest thing we did was when we stole a bottle of whiskey from my Dad.We cycled about 5 miles away to drink it in one of our favourite places.When we finished drinking it, we couldn’t cycle back – it was a long, slow walk.I’m sure we looked awful.We still do, when we come back from the pub on Friday nights.Nothing’s changed really.Oh, and I still can’t swim.C1.Mike now lives in __________.A.a village in Scotland

      B.a village near London

      C.London B2.______ got up late every morning.A.Mike’s mum B.Mike

      C.I

      B3.25 years later, Mike __________.A.is early in doing everything B.still is late as in the past C.is never late again

      C4.As boys both of us liked __________.A.fishing

      B.swimming

      C.riding bicycles A5.We walked 5 miles back home because we __________.A.were drunk

      B were tired

      C.enjoyed walking

      B.Ivydale Guesthouse **** Bath Tourist Association Approved

      Ron and Ann welcome you to Ivydale, where modern comforts and traditional hospitality meet.??????????Conveniently located – a short walk from the city centre.??????????Well-equipped – all rooms have an en suite bathroom, colour TV with satellite channels, tea/coffee-making facilities, mini bar and phone.??????????Excellent food – we offer full English and buffet breakfasts.Vegetarian food available on request.??????????Peace and quiet – Ivydale is situated in its own gardens, offering the perfect atmosphere for business travellers and tourists.??????????Please note that we operate a strict no-smoking policy.??????????Mini-break deals available.For reservations or a brochure, please call(01225)1212355

      A1.The owner of the guesthouse is/are ________.A.Ron and Ann B.Ivydale C.Bath

      B2.The guesthouse is __________the city centre.A.far from

      B.near to

      C3.Guests can __________.A.get online with their computer C.make tea in their room

      B4.The guesthouse is ________.A.boring but quiet B.peaceful and quiet C.noisy and busy

      C.in

      B.smoke in their room

      B5.People __________ smoke in the guesthouse.A.can B.are not allowed to

      C.don’t want to

      C.The day was like any other day in his life.Tom walked past the shop on the street corner.He stopped to look at the front row of shoes, and he felt happy to see that the pair of shoes he wanted very much was still there.Looking down, he felt sorry for himself.He really wanted to have them for his birthday.He sadly walked away and thought how to tell his mother about it.He knew she would give him anything he liked if she could.But he also knew very well she had little money.He decided not to go home at once, as he looked worried and his mother would notice it.So he went to the park and sat on the grass.Then he saw a boy in a wheel chair.He noticed that the boy moved the wheel with his hands.Tom looked at him carefully and was surprised to see the boy had no feet.He looked at his own feet.“It’s much better to be without shoes than without feet,” he thought.There was no reason for him to feel so sorry and sad.He went away and smiled, thinking he was happier.B1.Tom passed the shop by bus.A.Right.B.Wrong.C.Doesn’t say.B2.Tom stopped in front of the shop to look at the toys he liked.A.Right.B.Wrong.C.Doesn’t say.A3.The pair of shoes was too expensive for Tom and his mother.A.Right.B.Wrong.C.Doesn’t say.A4.The boy sitting in the wheel chair had no feet.A.Right.B.Wrong.C.Doesn’t say.C5.Tom went home to tell his mother about what had happened.A.Right.B.Wrong.C.Doesn’t say.D.Sarah Peters was born on January 4th, 1973 in Brighton.She and her family lived in Brighton until she was ten.Then they moved to Oxford and stayed there until she left school---that’s Fendale Secondary School---at eighteen.Then she went to London Business College and got a diploma(文憑)in Marketing(市場(chǎng)營(yíng)銷).After that Sarah Peters got a job with a hotel group---the TFC Hotel Group---in

      Liverpool, as a marketing assistant.That happened in 1992 and she left the hotel group in October 1993.She left because she didn’t like to stay in Liverpool.She wanted to work in London.Her life changed a lot after she went to London.She joined a large business company and soon made a name for herself(出名)because of her special ability and excellent work in marketing.Sarah Peters is now married with two lovely daughters(女兒).Besides(除了)being an excellent marketing expert and a good mother, she is also a good writer.She has written two books about her marketing experiences.B1.Sarah Peters received her secondary education(中學(xué)教育)in Brighton.A.Right.B.Wrong.C.Doesn’t say.B2.She studied Marketing in Oxford University.A.Right.B.Wrong.C.Doesn’t say.A3.She worked for the hotel group for about one year.A.Right.B.Wrong.C.Doesn’t say.C4.She liked London better because London is a bigger city.A.Right.B.Wrong.C.Doesn’t say.A5.She is a successful career woman as well as a good mother.A.Right.B.Wrong.C.Doesn’t say.E.My grandfather was a completely different person before he had a stroke.He worked as a chief accountant, and he worked really long hours.People used to say that he was a workaholic.When he came home, he was always tired and this used to make him irritable.He didn’t use to be sociable at all.He used to spend a lot of time alone working in the garden.I used to be frightened of him as a child.He used to shout at us all the time.Then, suddenly he became ill, and then the doctors told him he had to give up work.He changed almost overnight.His attitude to lots of things changed.He relaxed and spent time with his grandchildren.When he died, I think he was a really happy, relaxed man.A1.My grandfather used to __________.A.work very hard B.drink a lot

      C.be the manager B2.He was __________ when he came home.A.very pleasant

      B.easy to get angry C.excited

      A3.When I was a child, I __________.A.was afraid of him B.liked him very much

      C.I hated him

      B4.Doctors asked him to __________after he had a stroke.A.change his attitude

      B.stop working

      C.work less C5.When he died, he __________.A.was feeling worried

      B.was irritable

      C.was a happy man

      F.Welcome to the historic and beautiful City of Lincoln.Thank you for calling the Lincoln Tourist Information Office.I’m afraid the office is closed at the moment.Our normal working hours from Monday to Saturday are from 9 o’clock in the morning to 6 o’clock in the evening.On Sunday we open at the later time of 10.30 and close at the earlier time of 3.30.From our office you can get information about hotels, restaurants and cinemas in the city.Why not take a bus tour? There are bus tours of the city every day which start at 11 o’clock.They start from Castle Square.Tours take about 2 hours and go around the historic city centre and along a part of the river.The cost of a ticket is 3 pounds.Tickets can be bought from the bus driver.You can get off the bus at five places of interest and continue your journey later.B1.The office opens later and closes later on Sunday.A.Right B.Wrong C.Doesn’t say

      A2.The office provides information for tourists in the city.A.Right B.Wrong C.Doesn’t say

      C3.If you take the bus tour, you can get a free map of the city.CA.Right B.Wrong C.Doesn’t say

      A4.It’s a convenient(方便的)way to see around the city by taking the bus tour.A.Right B.Wrong C.Doesn’t say

      B5.This is most probably the tour driver talking to a group of tourists.A.Right

      B.Wrong

      C.Doesn’t say

      三、翻譯 漢譯英

      1.You’ll be here tomorrow, ___won’t you________?(是不是)

      2.Peter, you need to__have your hair cut____________.(該理發(fā)了)

      3._______It’s a very interesting film___________________(這是部非常有意思的電影), but it’s not a film to watch before bedtime!

      4.These shoes ________are too big_________________(太大了).I need to get them changed.5.A: Would you like to order now? B: ________I’d like a salad_______________________.(我要份沙拉。)6.Which is __the best soccer team________(最好的足球隊(duì))in the world? 7.A: Where is Richard?

      B: He is over there.__________He’s wearing a green shirt___________________.(他穿著一件綠色的襯衫)

      8.My mother said _____she didn’t know where the book was __________________________.(她不知道書在哪兒)

      9._I’m afraid_________(我恐怕)I don’t know where the books are.10.___I’d rather_______(我寧愿)stay at home watching TV.英譯漢:

      1.He studies in a university west of Beijing.他在北京西邊的一所大學(xué)讀書 2.He came across an old painting at his friend’s house.他在朋友的家里偶然發(fā)現(xiàn)了一幅舊油畫

      3.I had the windows cleaned yesterday.我昨天讓人清潔窗戶了

      4.He used to play basketball every Sunday.他以前每個(gè)星期都打籃球

      5.She would buy a large house if she won the lottery.她如果贏了彩票就去買一所大房子

      6.The flat was in a bit of mess.這公寓有點(diǎn)亂

      7.Both of the boys are good at singing.兩個(gè)男孩都擅長(zhǎng)唱歌

      8.They enjoyed themselves at the party.他們?cè)谕頃?huì)上玩得很開心

      9.She doesn’t like swimming and neither does her sister.她不喜歡游泳,她妹妹也不喜歡

      10.I’ve been learning English for three years.我學(xué)英語(yǔ)已經(jīng)三年了

      參考答案:

      一、交際用語(yǔ)

      1.C 2.B 3.C

      4.二、閱讀理解

      A.1.C B.1.A C.1.B D.1.B E.1.A F.1.B 2.B 2.B 2.B 2.B 2.B 2.A

      C 5.B

      6.A

      7.B

      8.A

      9.A

      10.A 3.B

      3.C 3.A 3.A 3.A 3.C

      4.C 4.B 4.A 4.C 4.B 4.A

      5.A

      5.B 5.C 5.A 5.C 5.B 翻譯 漢譯英

      1.A: ________Did you use to get on(well)with your brother___________________?(你曾經(jīng)和你哥哥/弟弟關(guān)系處得好嗎?)B: Not too well.We used to fight a lot.2.A: Do you ever do any exercise? B: __I used to swim_______________,(我以前一直游泳,)but I haven’t lately.3.You’ll be here tomorrow, __won’t you_________?(是不是)

      4.She looks like her mother, ______doesn’t she________(是不是)? 5.There’s enough salad, ___isn’t there____________?(是不是)6.He asked me ______if I’d(would)like a cup of tea_______________.(我是否想喝一杯茶)7.They said _________they didn’t know where the books were______________________.(他們不知道書在哪兒)

      8.A: Shall we go out for a drink, Mary? B: I’m afraid I can’t, Bill.________ I’m having the TV repaired now_______________.(我正在讓人幫我修電視呢。)

      9.Peter, you need to___have your hair cut___________.(該理發(fā)了)

      10._____I’ve had the website changed______________________.(我已經(jīng)請(qǐng)人修改了網(wǎng)站。)Now it’s much better.11.Which is ___the best football team_______________(最好的足球隊(duì))in the world? 12.Soccer is one of ______the most dangerous sports_____________(最危險(xiǎn)的體育活動(dòng))in the world.13.If my brother calls, ___________tell him to meet me at six/6________________________.(告訴他六點(diǎn)鐘和我見面。)

      14.A: What shall we do this evening? B: ________Let’s go out for a meal / Let’s eat out_________________.(我們出去吃頓飯吧。)15.A: John didn’t come to the party yesterday.Where did he go? B: He _________could / might have gone _____________(可能去)to visit his parents in Bath.16.A: I put a folder here.Where is it now?

      B: I don’t know.There isn’t any folder here.You __must have put it____(一定是把它放在)somewhere else.17.A: Who is playing the Irish music? B: It must be Dave.A: No, ___it can’t be him______________(不可能是他).It must be Paul, who is really keen on Irish music.18.A: Would you like to order now?

      B: __Salad for me, please/ I’d like a salad, please__________(我要份沙拉。).19.A: Where is Jack? B: He is over there._He is in blue jeans_________.(穿藍(lán)色牛仔褲的。)20.A: We have plenty of time before the film.We ____could/can have something to eat ______(可以吃點(diǎn)兒東西)after the film or go to a pub.B: Sounds great.21.________This is a very interesting film__________________(這是部非常有意思的電影), but it’s not a film to watch before bedtime!

      22.These shoes ______are too big___________________(太大了).I need to get them changed.23.A: Where is Richard? B: He is over there.____He is wearing a green shirt____________.(他穿著一件綠色的襯衫)24.My mother said she didn’t know where the books were..(她不知道書在哪兒)25.__I’d rather________(我恐怕)I don’t know where the books are.26._I’m afraid _________(我寧愿)stay at home watching TV.27.I’m late, ____aren’t I________(是不是)? 28.____I used to like singing_________________(我曾經(jīng)很喜歡唱歌), but I don’t sing anymore.29._____Because it was late___________________(因?yàn)闀r(shí)間晚了), we didn’t go to the film.30.The wall can be ______________either blue or red_________(或是藍(lán)色,或是紅色)31._________I would buy a car_______________(我就會(huì)買一輛車)if I won the lottery.32.When I see her, _______I’ll tell her about her brother______________(我會(huì)告訴她有關(guān)她弟弟的事情).33._____________We’ve known to each other________________(我們就互相認(rèn)識(shí)了)since we went to school.34.He _____He didn’t use to smoke________________(過去不常吸煙), but he does now.35.I ____________I didn’t get up______________(才起床)until 11 this morning.36.A: ___________Are you getting on well with your classmates______________________?(你和你的同學(xué)關(guān)系好嗎?)B: Yes, very well.We are like a family.37.Let’s go and watch a football game, ____shall we_______?(好嗎?)

      38.She said ________she used to live here_______________________.(她曾經(jīng)住在這里)39.Harry Potter is the film ______I like best____________________(我最喜歡的).40.This T-shirt is mine and ____that one is yours_____________________(那件是你的).41.A: Where is Richard? B: He is over there._____________He is in a red T-shirt._____________________.(他穿著一件紅色的T恤衫。)42.A: ____Shall we have something to eat _____________________________(吃點(diǎn)兒東西好嗎)

      before we watch the film? B: Sounds great.I know a very nice restaurant close to the cinema.43.A: I can’t find my bag.Have you seen it?

      B: No.You __must have put it________________________(一定是把它放在)behind the door.44.A: How shall I get to the post office? B: You can go there _____either by bus or by subway________________________(可以坐公共汽車,也可以坐地鐵)

      45._______ Because of the rain________________________(因?yàn)橄掠辏? we didn’t go to the film.46.You can wear _____either T-shirt or shirt____________________(或者是T恤衫,或者是襯衫)to the party.47.Mary said that __________she wanted to buy a book_________________.(她想去買本書)48.A: Do you ever do any exercise?

      B: ___I used to play tennis_______________,(我以前一直打網(wǎng)球)but I haven’t lately.49.She’s your girlfriend, __isn’t she___________?(是不是)

      50.My computer isn’t working.I need to ____have it repaired________________.(讓人幫忙修一修)翻譯:英譯漢

      1.I didn’t get up until 11.30 this morning.我今天上午十一點(diǎn)半才起床

      2.Football is the most popular sport in the world.足球是世界上最流行的體育運(yùn)動(dòng)。3.I need to be at the airport by 6.00 o’clock.我得在六點(diǎn)前到達(dá)機(jī)場(chǎng)。

      4.I’ve never been to Greece, and I’d love to go there.我從沒去過希臘,我很想去那兒。5.We’ve got enough money to hire extra staff.我們有足夠的錢額外雇用員工

      6.They lived in a village north of London.他們住在倫敦北邊的一個(gè)村子里。

      7.I’ve played table tennis a lot, but I’ve never tried tennis.我乒乓球打得很多,網(wǎng)球卻從未打過。

      8.I must have left the camera in the shop.我一定是將相機(jī)丟在了商店里。

      9.Polly(波莉)is worried about her lack of experience.波莉擔(dān)心自己缺乏經(jīng)驗(yàn)。10.If I won the lottery, I’d buy a flat.如果我中了彩票,我就買一套公寓。11.The hotel is surrounded by fields and woods.飯店四周田野樹林環(huán)繞。12.The bride was dressed in a long white dress.新娘穿著白色的長(zhǎng)裙。

      13.The window was smashed and the lock on the front door is broken.窗戶給砸了,前門的鎖也被弄壞了。

      14.My dad used to be a farmer and so did my grandfather.我爸爸從前是農(nóng)夫,我爺爺也是。15.It would be great to see you to catch up on all our news.到時(shí)見了面咱們把這些日子發(fā)生的事好好聊一聊,會(huì)多開心啊。

      16.He came across an old violin at his aunt’s house.他在他姑(姨)媽家偶然發(fā)現(xiàn)了一把舊提琴。

      17.I must get some slides made.我必須(讓人)做一些幻燈片。

      18.I’ve got the same sense of humour as my mum.我和我媽媽一樣,有幽默感。19.While she was waiting, her phone rang.她正在等待的時(shí)候,電話鈴響了。

      20.The new suitcase which Xiaoyan(曉燕)got yesterday is full already.曉燕昨天新買的箱子已經(jīng)裝滿了。

      21.He studies in a university west of Beijing.他在北京西邊的一所大學(xué)學(xué)習(xí)。

      22.He came across an old painting at his friend’s house.他在他朋友家中偶然發(fā)現(xiàn)一幅古畫。23.I had the windows cleaned yesterday.我昨天叫人把窗戶擦干凈了

      24.He used to play basketball every Sunday.他過去每個(gè)禮拜天都打籃球。

      25.She would buy a large house if she won the lottery.如果中了彩票,她會(huì)買一幢大房子。26.The flat was in a bit of mess.這套公寓有點(diǎn)亂。

      27.Both of the boys are good at singing.這兩個(gè)男孩都擅長(zhǎng)唱歌。28.They enjoyed themselves at the party.他們?cè)诰蹠?huì)上玩得很開心。

      29.She doesn’t like swimming and neither does her sister.她不喜歡游泳,她妹妹也是。30.I’ve been learning English for three years.我學(xué)習(xí)英語(yǔ)已經(jīng)三年了 31.I didn’t have breakfast this morning.我今天早上沒吃早飯。

      32.We needed to have the website redesigned.我們需要請(qǐng)人重新設(shè)計(jì)網(wǎng)站。33.I’ve asked John to check the computer.我已經(jīng)要求約翰去檢查電腦了。34.It would be great to see you again.能再見到你那該多好啊。35.He got on well with his sister.他和他的姐姐關(guān)系很好。

      36.He pointed out that she needed a better violin.他指出她需要一把更好的小提琴。37.They walked slowly along the road.他們沿著這條路慢慢走。

      38.She borrowed the book and gave it back on Monday.她借了這本書,禮拜一就還掉了。39.I’m in a meeting until 1.00.我開會(huì)開到一點(diǎn)。

      40.Although it is very enjoyable, the film is too long.盡管這部電影很有趣,但是太長(zhǎng)了。41.Sandy is wearing a long, black, silk dress.桑迪穿著一件黑色的長(zhǎng)絲綢裙子。42.I need to be at the airport by 6.00 o’clock.我需要在6點(diǎn)之前到達(dá)機(jī)場(chǎng)。43.I must have left the camera in a shop.我肯定是把相機(jī)丟在了商店里。

      44.The accounts, which are in a bit of a mess, have to be ready for next month.帳目現(xiàn)在有點(diǎn)亂,必須要在下個(gè)月清理好。

      45.We have enough money to improve the website.我們有足夠的錢改進(jìn)網(wǎng)站。46.Do you take after your mother or father? 你像你的母親還是父親。

      47.I have to move out of my room on Friday because Franco has got another tenant.我不得不在周五搬出房間因?yàn)楦ヌm克找了另外一個(gè)房客。

      48.One of the biggest sporting events in the world is the Olympic Games.奧運(yùn)會(huì)是世界上最大的體育賽事之一

      第三篇:最新電大《管理會(huì)計(jì)》期末考試答案小抄

      一、單選

      1、泰羅提出的企業(yè)管理方法是:(B科學(xué)管理)。

      2、典型的管理會(huì)計(jì)創(chuàng)新方法與理念不包括:(D傳統(tǒng)業(yè)績(jī)?cè)u(píng)價(jià)方法)。

      3、EVA與基于利潤(rùn)的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)的最大區(qū)別是:(A將權(quán)益資本計(jì)入資本成本)。

      4、以企業(yè)戰(zhàn)略為導(dǎo)向,通過財(cái)務(wù)、客戶、運(yùn)營(yíng)和員工四方面及業(yè)績(jī)指標(biāo)的因果關(guān)系,全面管理和評(píng)價(jià)企業(yè)綜合業(yè)績(jī)的系統(tǒng)是:(ABSC)。

      5、現(xiàn)代管理會(huì)計(jì)的核心是:(D規(guī)劃與控制會(huì)計(jì))。

      6、業(yè)績(jī)?cè)u(píng)價(jià)會(huì)計(jì)又稱為:(A責(zé)任會(huì)計(jì))。

      7、側(cè)重于對(duì)未來預(yù)測(cè)、決策和規(guī)劃以及對(duì)現(xiàn)在控制、考核和評(píng)價(jià),并向企業(yè)內(nèi)部提供信息的是:(C管理會(huì)計(jì))。

      8、管理會(huì)計(jì)的主體一般不為:(D整個(gè)企業(yè))。

      9、將選定的最優(yōu)方案進(jìn)行分工落實(shí),將經(jīng)營(yíng)管理決策具體化,合理有效地組織各部門,協(xié)調(diào)企業(yè)的供、產(chǎn)、銷及人、財(cái)、物之間的關(guān)系,保證企業(yè)總目標(biāo)和任務(wù)的實(shí)現(xiàn)及完成,并為控制和考核創(chuàng)造條件。這一目標(biāo)屬于:(B合理規(guī)劃)。

      10、產(chǎn)品生產(chǎn)決策屬于:(A短期經(jīng)營(yíng)決策)。

      11、單位固定成本在相關(guān)范圍內(nèi)的變動(dòng)規(guī)律為:(A隨業(yè)務(wù)量的增加而減少)。

      12、當(dāng)相關(guān)系數(shù)R等于1時(shí),表明成本與業(yè)務(wù)量之間的關(guān)系是:(B完全正相關(guān))。

      13、單耗相對(duì)穩(wěn)定的外購(gòu)零部件成本屬于:(D酌量性變動(dòng)成本)。

      14、下列各選項(xiàng)中,只能在發(fā)生當(dāng)期予以補(bǔ)償,不可能遞延到下期的成本是:(D期間成本)。

      15、為排除業(yè)務(wù)量因素的影響,在管理會(huì)計(jì)中,反映變動(dòng)成本水平的指標(biāo)一般是指:(B單位變動(dòng)成本)。

      16、下列成本項(xiàng)目中,屬于變動(dòng)成本構(gòu)成內(nèi)容的是:(B生產(chǎn)產(chǎn)品使用的原材料)。

      17、在應(yīng)用歷史資料分析法進(jìn)行成本習(xí)性分析時(shí),必須首先確定A,然后才能計(jì)算出B的方法是:(C散布圖法)。

      18、下列各選項(xiàng)中,能構(gòu)成變動(dòng)成本法產(chǎn)品成本內(nèi)容的是:(D變動(dòng)生產(chǎn)成本)。

      19、在變動(dòng)成本法下,其利潤(rùn)表所提供的中間指標(biāo)是:(A貢獻(xiàn)邊際)。20、如果某期按變動(dòng)成本法計(jì)算的營(yíng)業(yè)利潤(rùn)為5000元,該期產(chǎn)量為2000件,銷售量為1000件,期初存貨為零,固定性制造費(fèi)用總額為2000元,則按完全成本法計(jì)算的營(yíng)業(yè)利潤(rùn)為:(D 6000元)。

      21、某產(chǎn)品單位變動(dòng)成本為30元,貢獻(xiàn)毛益率為70%,則該產(chǎn)品單價(jià)為:(C

      100元)。

      22、貢獻(xiàn)毛益率與變動(dòng)成本率二者之間的關(guān)系是:(B變動(dòng)成本率高,則貢獻(xiàn)毛益率低)。

      23、某產(chǎn)品營(yíng)業(yè)凈利潤(rùn)為-6000元,固定成本為16000元,則該產(chǎn)品貢獻(xiàn)毛益為:(A

      10000元)。

      24、當(dāng)單價(jià)上漲,而其他因素不變時(shí),會(huì)引起:(D保本點(diǎn)升高,利潤(rùn)增加)。

      25、當(dāng)單位變動(dòng)成本單獨(dú)增加而其他因素均不變時(shí),會(huì)引起:(A保本點(diǎn)升高,利潤(rùn)減少)。

      26、某產(chǎn)品保本銷售量為1000件,單位變動(dòng)成本為6元,貢獻(xiàn)毛益率為40%,則銷售1500件的利潤(rùn)為:(C 2000元)。

      27、假定下列各選項(xiàng)中的因素變動(dòng)均處于相關(guān)范圍內(nèi),則能夠?qū)е卤1军c(diǎn)升高的是:(B單位變動(dòng)成本升高)。

      28、在利潤(rùn)—業(yè)量式盈虧臨界圖中,若橫軸表示銷售量,則利潤(rùn)線的斜率表示:(C單位貢獻(xiàn)邊際)。

      29、當(dāng)企業(yè)的貢獻(xiàn)邊際總額等于利潤(rùn)時(shí),該企業(yè)的固定成本總額:(B等于0)。

      30、某企業(yè)只生產(chǎn)一種產(chǎn)品,該產(chǎn)品的貢獻(xiàn)邊際率為70%,本期銷售額為200000元,營(yíng)業(yè)利潤(rùn)為100000元,則該產(chǎn)品的固定成本為:(A 40000元)。

      31、可以掌握未來的成本水平及其變動(dòng)趨勢(shì)的預(yù)測(cè)是:(B成本預(yù)測(cè))

      32、經(jīng)營(yíng)預(yù)測(cè)必須以客觀準(zhǔn)確的歷史資料和合乎實(shí)際的經(jīng)驗(yàn)為依據(jù),該特點(diǎn)是:(D客觀性)。

      33、利用產(chǎn)品銷售量在不同生命周期階段上的變化趨勢(shì)進(jìn)行銷售預(yù)測(cè)的方法是:(D產(chǎn)品生命周期法)。

      34、ABC企業(yè)6月份實(shí)際銷售額為60萬(wàn)元,計(jì)算的預(yù)測(cè)銷售額為62萬(wàn)元,該平滑系數(shù)A=0。4,按指數(shù)平滑法預(yù)測(cè)的7月份銷售額為:(C 61.2萬(wàn)元)。

      35、在產(chǎn)品成本的變動(dòng)趨勢(shì)比較穩(wěn)定的情況下,預(yù)測(cè)成本應(yīng)采用:(A高低點(diǎn)預(yù)測(cè)法)。

      36、在下列選項(xiàng)中,屬于銷售預(yù)測(cè)的定量分析方法是:(A因果預(yù)測(cè)法)。

      37、ABC企業(yè)上年某產(chǎn)品單位成本400元,其中直接材料300元,預(yù)計(jì)今年單位產(chǎn)品材料費(fèi)用可節(jié)約20%。其他影響因素不變時(shí),預(yù)測(cè)今年該產(chǎn)品的單位成本為:(D

      340元)。

      38、利潤(rùn)預(yù)測(cè)的相關(guān)比率分析法常用的相關(guān)比率不包括:(A總資產(chǎn)利潤(rùn)率)。

      39、ABC企業(yè)某產(chǎn)品銷售單價(jià)為80元,單位變動(dòng)成本為50元,固定成本總額為12000元,預(yù)測(cè)下年的銷售量可達(dá)4000件。用本量利分析法預(yù)測(cè)下年的銷售利潤(rùn)為:(A 108000元)。40、ABC企業(yè)2008年的實(shí)際銷售收入為20000元,2009預(yù)計(jì)銷售收入增長(zhǎng)率為10%,預(yù)計(jì)銷售利潤(rùn)率為8%,則其2009年的目標(biāo)利潤(rùn)為:(B

      1760元)。

      41、新產(chǎn)品開發(fā)決策中,如果不追加專屬成本,且生產(chǎn)經(jīng)營(yíng)能力不確定時(shí),決策應(yīng)采用的指標(biāo)是:(B貢獻(xiàn)毛益)。

      42、下列情況中,虧損產(chǎn)品應(yīng)該停產(chǎn)的條件是:(B虧損產(chǎn)品的貢獻(xiàn)毛益小于零)。

      43、如果開發(fā)新產(chǎn)品需要增加專屬固定成本,在決策時(shí)作為判斷方案優(yōu)劣的標(biāo)準(zhǔn)是各種產(chǎn)品的:(C剩余貢獻(xiàn)毛益總額)。

      44、剩余貢獻(xiàn)毛益等于:(D貢獻(xiàn)毛益總額—專屬固定成本)。

      45、為了彌補(bǔ)生產(chǎn)能力不足的缺陷,增加有關(guān)裝置、設(shè)備、工具等長(zhǎng)期資產(chǎn)而發(fā)生的成本是:(A專屬成本)。

      46、差量成本也稱為差別成本,形成成本差異的原因是:(A生產(chǎn)能力利用程序不同)。

      47、在決策過程,由于選取最優(yōu)方案而放棄次優(yōu)方案喪失的潛在收益,也就是選擇目前接受的方案所付出的代價(jià)的成本是:(C機(jī)會(huì)成本)。

      48、定價(jià)決策的基本目標(biāo)不包括:(D貢獻(xiàn)毛益總額最大)。

      49、某企業(yè)生產(chǎn)需要甲材料,年需要量為100千克,如果自制,單位變動(dòng)成本20元,而且需購(gòu)買生產(chǎn)設(shè)備,每年發(fā)生專屬固定費(fèi)用2000元;如果外購(gòu),單價(jià)為30元。企業(yè)應(yīng)選擇:(B外購(gòu))。

      50、在需求導(dǎo)向的定價(jià)策略中,對(duì)于彈性較小的產(chǎn)品,可以:(C制定較高的價(jià)格)。

      51、投資決策過程中的核心環(huán)節(jié)是:(C選擇最優(yōu)實(shí)施方案)。

      52、長(zhǎng)期投資決策的主要影響因素不包括:(C費(fèi)用支出)。53、1元錢存入銀行,假設(shè)銀行的年利率是10%,則4年后的復(fù)利終值是:(D 4.4641)。

      54、預(yù)付年金與普通年金的區(qū)別是:(B收付款時(shí)間不同)。

      55、遞延年金的特點(diǎn)是:(C沒有第一期的支付額)。

      56、ABC公司投資某項(xiàng)目,其中股權(quán)融資800萬(wàn)元,要求的最低報(bào)酬率為10%,債務(wù)融資200萬(wàn)元,同期銀行貸款利率為8%,則該項(xiàng)目的資本成本是:(B 9.6%)。

      57、不考慮貨幣時(shí)間價(jià)值的項(xiàng)目評(píng)價(jià)指標(biāo)是:(D平均報(bào)酬率)。

      58、能使投資方案的凈現(xiàn)值等于零的折現(xiàn)率是:(C內(nèi)含報(bào)酬率)。

      59、采用凈現(xiàn)值法進(jìn)行決策分析時(shí),選擇方案的標(biāo)準(zhǔn)是:(C大于等于零)。60、屬于長(zhǎng)期投資決策靜態(tài)評(píng)價(jià)指標(biāo)的是:(B投資回收期)。61、企業(yè)編制全面預(yù)算的依據(jù)是:(B戰(zhàn)略目標(biāo)與戰(zhàn)略計(jì)劃)。62、按照“以銷定產(chǎn)”模式,預(yù)算的編制起點(diǎn)是:(D銷售預(yù)算)。63、下列選項(xiàng)中,不屬于經(jīng)營(yíng)預(yù)算的是:(B現(xiàn)金預(yù)算)。64、根據(jù)業(yè)務(wù)量、成本和利潤(rùn)之間的邏輯關(guān)系,以多個(gè)業(yè)務(wù)量水平為基礎(chǔ),編制能夠適應(yīng)多種情況預(yù)算的一種預(yù)算方法是:(A彈性預(yù)算)。65、下列預(yù)算中,屬于財(cái)務(wù)預(yù)算的是:(D現(xiàn)金收支預(yù)算)。66、預(yù)算最基本的功能是:(A控制業(yè)務(wù))。

      67、對(duì)任何一個(gè)預(yù)算期、任何一種預(yù)算費(fèi)用項(xiàng)目的開支都不是從原有的基礎(chǔ)出發(fā),不考慮基期的費(fèi)用開支水平,一切以零為起點(diǎn),這種編制預(yù)算的方法是:(C零基預(yù)算)。68、在編制預(yù)算時(shí)以下不變的會(huì)計(jì)期間(如日歷)作為預(yù)算期的一種編制預(yù)算的方法是:(D定期預(yù)算)。

      69、下列各選項(xiàng)中,其預(yù)算期可以不與會(huì)計(jì)掛鉤的預(yù)算方法是:(B滾動(dòng)預(yù)算)。

      70、企業(yè)預(yù)算總目標(biāo)的具體落實(shí)以及將其分解為責(zé)任目標(biāo)并下達(dá)給預(yù)算執(zhí)行者的過程稱為:(A預(yù)算編制)。

      71、從企業(yè)全范圍的角度進(jìn)行成本控制,即在企業(yè)中要求人人、處處、時(shí)時(shí)都要進(jìn)行成本控制,是指堅(jiān)持:(A全面性原則)。72、成本控制的形式不包含:(D預(yù)算成本控制)。73、某公司生產(chǎn)甲產(chǎn)品50件,共耗用直接村料100斤,單位產(chǎn)品直接材料標(biāo)準(zhǔn)耗用量為2.2斤,每斤材料的標(biāo)準(zhǔn)價(jià)格為20元,實(shí)際價(jià)格為23元,則該產(chǎn)品直接材料價(jià)格差異為:(C 300元)74、某公司生產(chǎn)甲產(chǎn)品100件,實(shí)際耗用工時(shí)為200小時(shí),單位產(chǎn)品標(biāo)準(zhǔn)工時(shí)為1.8小時(shí),標(biāo)準(zhǔn)工資率為5元/小時(shí),實(shí)際工資率為4.5元/小時(shí),則直接人工效率差異為:(A 300元)。75、一般情況下,對(duì)直接材料數(shù)量差異負(fù)責(zé)的部門應(yīng)該是:(D生產(chǎn)部門)。76、兩因素分析法中,固定制造費(fèi)用的預(yù)算金額與標(biāo)準(zhǔn)成本之間的差額稱為:(B能量差異)。77、三因素分析法中,計(jì)算固定制造費(fèi)用差異時(shí),可將“能量差異”進(jìn)一步分拆為:(B能力差異和效率差異)。

      78、某公司生產(chǎn)甲產(chǎn)品100件,預(yù)算產(chǎn)量為120件,固定制造費(fèi)用預(yù)算總額為1000元,實(shí)際支付固定制造費(fèi)用1100元,則固定制造費(fèi)用耗費(fèi)差異為:(A 100元)。

      79、在經(jīng)濟(jì)訂貨批量基本模型中,某公司每年耗用甲材料80噸,每噸價(jià)格為100元,每批訂貨成本為50元,每噸材料年平均儲(chǔ)存成本為20元,則經(jīng)濟(jì)訂貨批量為:(B 20噸)。80、將企業(yè)的存貨按占用資金量的大小,按一定的標(biāo)準(zhǔn)分類,然后按照其重要程度實(shí)施不同的控制,這種存貨管理方法是指:(C ABC存貨管理法)。81、下列各選項(xiàng)中,屬于責(zé)任會(huì)計(jì)主體的項(xiàng)目是:(B責(zé)任中心)。82、下列各選項(xiàng)中,應(yīng)作為成本中心控制和考核內(nèi)容的是:(D 責(zé)任成本)。83、下列說法中,不屬于成本中心特點(diǎn)的是:(C控制和考核的內(nèi)容是產(chǎn)品成本)。84、投資中心和利潤(rùn)中心的主要區(qū)別是:(A投資中心擁有投資決策權(quán))。

      85、一個(gè)責(zé)任中心,不考核其收入,而是著重考核其所發(fā)生的成本和費(fèi)用,稱為:(B成本中心)。

      86、具有獨(dú)立或相對(duì)獨(dú)立的收入和生產(chǎn)經(jīng)營(yíng)決策權(quán),并對(duì)成本、收入和利潤(rùn)負(fù)責(zé)的責(zé)任中心是(D利潤(rùn)中心)

      87、如果一個(gè)企業(yè)內(nèi)部的供需雙方分別按照不同的內(nèi)部轉(zhuǎn)移價(jià)格對(duì)同一筆內(nèi)部交易進(jìn)行結(jié)算,則其采用的是:(B雙重價(jià)格)。

      88、投資中心的利潤(rùn)與其投資額的比率稱為:(C投資歷利潤(rùn)率)。

      89、當(dāng)產(chǎn)品的市場(chǎng)價(jià)格不止一種,供求雙方有權(quán)在市場(chǎng)上銷售或采購(gòu),且供給部門的生產(chǎn)能力不受限制時(shí),應(yīng)當(dāng)作為內(nèi)部轉(zhuǎn)移價(jià)格的是:(C雙重市場(chǎng)價(jià)格)。90、下列各選項(xiàng)中,不屬于利潤(rùn)中心應(yīng)當(dāng)擁有的權(quán)利是:(投資決策權(quán))。91、作業(yè)成本法的核算對(duì)象是:(B作業(yè))。

      92、為滿足顧客需要而建立的一系列有序的作業(yè)集合體稱為:(B作業(yè)鏈)。93、經(jīng)過調(diào)整的企業(yè)稅后凈營(yíng)業(yè)利潤(rùn)扣除企業(yè)全部資本成本后的余額是:(A經(jīng)濟(jì)增加值)。94、經(jīng)濟(jì)增加值最大的優(yōu)點(diǎn)是:(A考慮了權(quán)益資本成本)。95、EVA與企業(yè)價(jià)值的關(guān)系是:(A正相關(guān))。96、平衡計(jì)分卡的創(chuàng)始人是:(A卡普蘭和諾頓)。97、平衡計(jì)分卡的導(dǎo)向是:(企業(yè)戰(zhàn)略)。

      98、平衡計(jì)分卡實(shí)現(xiàn)了三方面的結(jié)合,其中不包括:(C績(jī)效結(jié)果和外部評(píng)價(jià)相結(jié)合)。99、平衡計(jì)分卡從四方面設(shè)計(jì)出相應(yīng)的評(píng)價(jià)指標(biāo),來反映企業(yè)的整體運(yùn)營(yíng)狀況,為企業(yè)的平衡管理和戰(zhàn)略實(shí)現(xiàn)服務(wù),其中不包括:(D銷售視角)。100、作業(yè)成本法的英文簡(jiǎn)稱是:(A.ABC)。

      二、多選

      1、管理會(huì)計(jì)的目標(biāo)包括:(A預(yù)測(cè)目標(biāo)

      B決策目標(biāo)

      C規(guī)劃目標(biāo)

      D控制目標(biāo)

      E評(píng)價(jià)目標(biāo))

      2、管理會(huì)計(jì)的內(nèi)容包括:(A預(yù)測(cè)與決策會(huì)計(jì)

      C規(guī)劃與控制會(huì)計(jì) E業(yè)績(jī)?cè)u(píng)價(jià)會(huì)計(jì))。

      3、規(guī)劃與控制會(huì)計(jì)就是企業(yè)在進(jìn)行預(yù)測(cè)與決策的基礎(chǔ)上,需要將預(yù)測(cè)所確定的目標(biāo)進(jìn)一步細(xì)化與分解,主要包括:(A預(yù)算管理

      B成本控制)。

      4、管理會(huì)計(jì)的特點(diǎn)有:(A側(cè)重于部分 B側(cè)重于對(duì)未來預(yù)測(cè))。

      5、管理會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)的區(qū)別主要有:(A職能目標(biāo)不同 B會(huì)計(jì)主體不同 C資料時(shí)效不同 D核算依據(jù)不同 E信息精確度不同)。

      6、管理會(huì)計(jì)的工作程序包括:(A確認(rèn)與計(jì)量B歸集與分析C報(bào)告)。

      7、預(yù)測(cè)與決策會(huì)計(jì)主要包括:(A經(jīng)營(yíng)預(yù)測(cè)B短期經(jīng)營(yíng)決策C長(zhǎng)期投資決策)。

      8、短期經(jīng)營(yíng)決策方法包括:(A邊際貢獻(xiàn)法B差量分析法D相關(guān)成本分析法)。

      9、管理會(huì)計(jì)的方法包括:(B預(yù)測(cè)與決策方法C規(guī)劃與控制的方法D業(yè)績(jī)?cè)u(píng)價(jià)方法)。

      10、屬于短期經(jīng)營(yíng)決策的有:(A銷售定價(jià)決策C產(chǎn)品生產(chǎn)決策D產(chǎn)品成本決策)。

      11、固定成本具有以下特征:(A固定成本總額的不變性B單位固定成本的反比例變動(dòng)性)。

      12、變動(dòng)成本具有以下特征:(D變動(dòng)成本總額的正比例變動(dòng)性E單位變動(dòng)成本的不變性)。

      13、成本性態(tài)分析最終將全部成本區(qū)分為:(A固定成本B變動(dòng)成本C混合成本)。

      14、在我國(guó),下列成本項(xiàng)目中屬于固定成本的是:(A按平均年限法計(jì)提的折舊費(fèi)B保險(xiǎn)費(fèi)C廣告費(fèi))。

      15、成本習(xí)性分析的方法包括:(A直接分析法B技術(shù)測(cè)定法C歷史資料分析法)。

      16、在相關(guān)范圍內(nèi)保持不變的有:(B單位變動(dòng)成本C固定成本總額)

      17、變動(dòng)成本法與全部成本法的區(qū)別表現(xiàn)在:(A產(chǎn)品成本的構(gòu)成內(nèi)容不同B存貨成本水平不同C損益確定程序不同D編制的損益表格式不同)。

      18、成本按習(xí)性進(jìn)行分類,變動(dòng)成本包括:(A變動(dòng)生產(chǎn)成本B直接材料C變動(dòng)制造費(fèi)用D變動(dòng)推銷及管理費(fèi)用)。

      19、下列項(xiàng)目中,屬于混合成本類型的有:(B階梯式混合成本C標(biāo)準(zhǔn)式混合成本D低坡式混合成本E曲線式混合成本)。

      20、根據(jù)成本按習(xí)性分類,不隨產(chǎn)量的變化而變化的是:(A固定制造費(fèi)用總額B單位變動(dòng)成本)。

      21、下列選項(xiàng)中,能夠決定保本點(diǎn)大小的因素有:(A固定成本B單位變動(dòng)成本D銷售單價(jià))

      22、下列各選項(xiàng)中,屬于本量利分析應(yīng)當(dāng)研究的內(nèi)容有:(A銷售量與利潤(rùn)的關(guān)系C銷售量、成本與利潤(rùn)的關(guān)系E成本與利潤(rùn)的關(guān)系)。

      23、當(dāng)企業(yè)處于保本狀態(tài)時(shí),意味著:(A總收入等于總成本C利潤(rùn)為零D貢獻(xiàn)邊際等于固定成本E盈虧平衡)。

      24、某產(chǎn)品單價(jià)為8元,固定成本總額為2000元,單位變動(dòng)成本為5元,計(jì)劃產(chǎn)銷量為600件,要實(shí)現(xiàn)800元的利潤(rùn),可分別采取的措施有:(A減少固定成本1000元B提高單價(jià)1。67元D提高產(chǎn)銷量333件)。

      25、對(duì)傳統(tǒng)式本量利分析圖的解釋,下列各選項(xiàng)中不正確的是:(D在成本水平不變的情況下,單價(jià)越高,保本點(diǎn)越高E在單價(jià)、固定成本不變的情況下,單位變動(dòng)成本越高,保本點(diǎn)越低)。

      26、下列各式中,計(jì)算結(jié)果等于固定成本的有:(B貢獻(xiàn)毛益-利潤(rùn)率C銷售額*貢獻(xiàn)毛益率-利潤(rùn) D銷售額*(1-變動(dòng)成本率)-利潤(rùn) E單位貢獻(xiàn)毛益*銷售量利潤(rùn))

      27、在銷售量不變的情況下,如果保本點(diǎn)降低,則(A盈利區(qū)的三角形面積有所擴(kuò)大D虧損區(qū)的三角形面積有所縮?。?。

      28、貢獻(xiàn)毛益率的計(jì)算公式可表示為:(B、1-變動(dòng)成本率 D、貢獻(xiàn)毛益/銷售收入 E、固定成本/保本銷售額)。

      29、下列各選項(xiàng)中,能使保本點(diǎn)提高的有:(A單位降低B單位變動(dòng)成本提高C固定成本提高)。30、下列各選項(xiàng)中,在其他條件不變情況下,導(dǎo)致利潤(rùn)減少的因素有:(B單價(jià)降低C變動(dòng)成本增加E銷售量減少)。

      31、經(jīng)營(yíng)預(yù)測(cè)的主要內(nèi)容包括:(A銷售預(yù)測(cè)B成本預(yù)測(cè)C利潤(rùn)預(yù)測(cè)E資金預(yù)測(cè))。

      32、經(jīng)營(yíng)預(yù)測(cè)的基本方法可以歸納為:(A定量預(yù)測(cè)分析法E定性預(yù)測(cè)分析法)。

      33、銷售預(yù)測(cè)中常用的定性分析方法主要包括:(A調(diào)查分析法B專家集合意見法C推銷員判斷法D產(chǎn)品生命周期法)。

      34、根據(jù)所采用的具體數(shù)學(xué)方法的不同,趨勢(shì)預(yù)測(cè)分析法分為:(A算術(shù)平均法B移動(dòng)平均法C移動(dòng)加權(quán)平均法D指數(shù)平滑法)。

      35、影響成本的內(nèi)部因素主要有:(A產(chǎn)品成本構(gòu)成要素的水平B存貨計(jì)價(jià)方法C產(chǎn)品生產(chǎn)技術(shù))。

      36、影響銷售的外部因素主要有:(A市場(chǎng)需求變化B經(jīng)濟(jì)發(fā)展趨勢(shì)C同業(yè)競(jìng)爭(zhēng)動(dòng)向D企業(yè)的市場(chǎng)占有率E政府相關(guān)政策及其變化)。

      37、利潤(rùn)預(yù)測(cè)的意義為:(A有助于生產(chǎn)經(jīng)營(yíng)決策B有助于企業(yè)經(jīng)營(yíng)目標(biāo)實(shí)現(xiàn)C有助于改善經(jīng)營(yíng)管理E有助于提高市場(chǎng)占有率)。

      38、影響利潤(rùn)的主要因素有:(A產(chǎn)品單價(jià)B產(chǎn)品單位變動(dòng)成本C產(chǎn)品銷售量D產(chǎn)品固定成本)。

      39、利潤(rùn)預(yù)測(cè)的方法主要有:(B本量利分析法C經(jīng)營(yíng)杠桿系數(shù)分析法D敏感性分析法E相關(guān)比率分析法)。

      40、利潤(rùn)預(yù)測(cè)常用的相關(guān)比率是:(C銷售利潤(rùn)率D銷售成本利潤(rùn)率E利潤(rùn)增長(zhǎng)百分率)。

      41、企業(yè)短期經(jīng)營(yíng)決策的特點(diǎn)有:(A著眼于未來C有明確的目標(biāo)E是多種方案的選擇)。

      42、屬于相關(guān)成本的是:(A機(jī)會(huì)成本B付現(xiàn)成本D重置成本E專屬成本)。

      43、定價(jià)決策的影響因素有:(B產(chǎn)品的價(jià)值C產(chǎn)品的市場(chǎng)生命周期D供求關(guān)系E政策與法律的約束)。

      44、定價(jià)策略的主要類型有:(A需求導(dǎo)向的定價(jià)策略B競(jìng)爭(zhēng)導(dǎo)向的定價(jià)策略C利益導(dǎo)向的定價(jià)策略D成本導(dǎo)向的定價(jià)策略)。

      45、某企業(yè)新投產(chǎn)一種甲產(chǎn)品,預(yù)計(jì)年產(chǎn)銷量1000件,生產(chǎn)中耗用直接材料250000元,直接工資50000元,制造費(fèi)用50000元。經(jīng)研究決定,在產(chǎn)品完全成本的基礎(chǔ)上加成40%作為產(chǎn)品的目標(biāo)售價(jià)。下列選項(xiàng)中正確的是:(A單位甲產(chǎn)品的完全成本為350元

      B甲產(chǎn)品的目標(biāo)售價(jià)為490元)。

      46、某公司現(xiàn)有用于新產(chǎn)品生產(chǎn)的剩余生產(chǎn)工時(shí)為3000小時(shí),有甲乙丙三種新產(chǎn)品可供投入生產(chǎn),但由于剩余生產(chǎn)能力有限,公司只能選擇一種產(chǎn)品進(jìn)行生產(chǎn)。有關(guān)資料如下,不需追加專屬成本。下列選項(xiàng)中正確的是:(A、甲產(chǎn)品的單位貢獻(xiàn)毛益為70元 B、乙產(chǎn)品的貢獻(xiàn)毛益總額為5250元 C、生成丙產(chǎn)品可以獲得利潤(rùn)7500元 E、該企業(yè)應(yīng)生產(chǎn)丙產(chǎn)品)。

      47、某企業(yè)現(xiàn)有生產(chǎn)設(shè)備可用于甲乙丙三種產(chǎn)品的生產(chǎn),相關(guān)資料如下表所示。下列選項(xiàng)中正確的有:(A、甲產(chǎn)品貢獻(xiàn)毛益總額為160000元 C、乙丙兩種產(chǎn)品的差別收入為162000元

      E、甲乙兩種產(chǎn)品的差別利潤(rùn)為82000元)。

      48、生產(chǎn)決策要解決的問題主要有三個(gè),即:(A各種產(chǎn)品的生產(chǎn)量是多少C利用現(xiàn)有生產(chǎn)能力生產(chǎn)什么產(chǎn)品D如何組織和實(shí)施生產(chǎn))。

      49、關(guān)于變動(dòng)成本加成定價(jià),下列選項(xiàng)中正確的有:(A單位價(jià)格=單位產(chǎn)品的變動(dòng)成本*(1+成本加成率)B、成本加成率=貢獻(xiàn)毛益/變動(dòng)成本 C、貢獻(xiàn)毛益=單價(jià)-單位變動(dòng)成本)。50、影響短期經(jīng)營(yíng)決策的因素主要包括:(C相關(guān)成本

      D相關(guān)業(yè)務(wù)量

      E相關(guān)收入)。

      51、長(zhǎng)期投資的特點(diǎn)是:(A投入資金量大B資金回收時(shí)間長(zhǎng)C持續(xù)時(shí)間長(zhǎng)D風(fēng)險(xiǎn)高E在較長(zhǎng)時(shí)間內(nèi)影響企業(yè)的經(jīng)營(yíng)獲利能力)。

      52、固定資產(chǎn)投資決策的形式表現(xiàn)為:(A新建固定資產(chǎn)B擴(kuò)建固定資產(chǎn)C改建固定資產(chǎn)D購(gòu)置固定資產(chǎn)E租賃固定資產(chǎn))。

      53、建立在復(fù)利計(jì)息基礎(chǔ)上的貨幣時(shí)間價(jià)值計(jì)量方式主要有:(A復(fù)利終值B復(fù)利現(xiàn)值C年金終值D年金現(xiàn)值)。

      54、年金的特點(diǎn)包括“(A連續(xù)性B等額性)。

      55、長(zhǎng)期投資決策中關(guān)于現(xiàn)金流量的假設(shè)有:(A全投資假設(shè)B建設(shè)期投入全部資金假設(shè)C項(xiàng)目計(jì)算期時(shí)點(diǎn)假設(shè)D現(xiàn)金流量符號(hào)假設(shè))。

      56、投資項(xiàng)目現(xiàn)金流入量主要包括:(B營(yíng)業(yè)現(xiàn)金收入C固定資產(chǎn)報(bào)廢時(shí)的殘值收入E收回墊付的流動(dòng)資金)。

      57、項(xiàng)目的動(dòng)態(tài)評(píng)價(jià)指標(biāo)包括:(C凈現(xiàn)值D獲利指數(shù)E內(nèi)含報(bào)酬率)。

      58、投資項(xiàng)目現(xiàn)金流量主要包括:(A建設(shè)投資支出B墊付流動(dòng)資金C營(yíng)運(yùn)資本D各項(xiàng)稅款)。

      59、長(zhǎng)期投資決策的程序包括:(A提出投資項(xiàng)目設(shè)想B確定具體投資項(xiàng)目C提出備選實(shí)施方案D選出最優(yōu)實(shí)施方案E項(xiàng)目實(shí)施與事后評(píng)價(jià))。

      60、在建設(shè)起點(diǎn)至終結(jié)點(diǎn)之間的全部時(shí)間間隔中,包括項(xiàng)目的:(A建設(shè)期B試產(chǎn)期C達(dá)產(chǎn)期D生產(chǎn)經(jīng)營(yíng)期)。

      61、預(yù)算的基本功能主要包括:(A確立目標(biāo)B整合資源C控制業(yè)務(wù)D評(píng)價(jià)業(yè)績(jī))。62、全面預(yù)算按其內(nèi)容和功能不同可以分為:(B經(jīng)營(yíng)預(yù)算C資本預(yù)算D財(cái)務(wù)預(yù)算)。63、財(cái)務(wù)預(yù)算主要包括:(A現(xiàn)金收支預(yù)算B預(yù)計(jì)資產(chǎn)負(fù)責(zé)表D預(yù)計(jì)利潤(rùn)表)。64、預(yù)算編制的程序包括:(A下達(dá)目標(biāo)B編制上報(bào)C審查平衡D審議批準(zhǔn)E下達(dá)執(zhí)行)。65、根據(jù)編制預(yù)算的時(shí)間特征不同,編制預(yù)算的方法可以分為:(B滾動(dòng)預(yù)算D定期預(yù)算)。66、預(yù)算控制的程序包括:(A下達(dá)執(zhí)行B分析偏差C反饋結(jié)果E采取措施)。67、相對(duì)于固定預(yù)算而言,彈性預(yù)算的優(yōu)點(diǎn)有:(C預(yù)算可比性強(qiáng)E預(yù)算使用范圍寬)。68、滾動(dòng)預(yù)算按其預(yù)算編制和滾動(dòng)的時(shí)間單位不同可分為:(A逐月滾動(dòng)B逐季滾動(dòng)E混合滾動(dòng))。

      69、預(yù)算控制的原則主要包括:(A全面控制B全程控制E全員控制)。70、預(yù)算控制的方法主要包括:(A預(yù)算授權(quán)控制C預(yù)算審核控制D預(yù)算調(diào)整控制)。71、成本控制的例外管理原則具體包括:(A一貫性B特殊性D重要性E可控性)。72、下列選項(xiàng)中,影響直接材料數(shù)量差異的因素有:(A工人的責(zé)任感B工人的技術(shù)熟練程序C材料的質(zhì)量D材料加工方式的改變)。73、標(biāo)準(zhǔn)成本的作用包括:(A加強(qiáng)成本控制B為企業(yè)進(jìn)行決策提供依據(jù)C便于評(píng)價(jià)和考核工作業(yè)績(jī)D簡(jiǎn)化成本核算工作)。

      74、在三因素分析法,固定制造費(fèi)用成本差異分為:(A耗用差異B能力差異C效率差異)。75、下列選項(xiàng)中,影響直接工人效率差異的因素有:(A工人的勞動(dòng)效率B材料的供應(yīng)保證程序C機(jī)器的完好程度D工人的勞動(dòng)情緒E材料質(zhì)量不符合生產(chǎn)要求)。76、下列選項(xiàng)中,屬于存貨取得成本的是:A采購(gòu)部門辦公費(fèi)B采購(gòu)部門水電費(fèi)C采購(gòu)部門折舊費(fèi)D采購(gòu)人員差旅費(fèi)E存貨的買價(jià))。

      77、下列選項(xiàng)中,屬于經(jīng)濟(jì)訂貨批量基本模型假設(shè)的是:(A企業(yè)現(xiàn)金充足,不會(huì)因現(xiàn)金短缺而影響進(jìn)貨B不允許缺貨C存貨單價(jià)不變,不存在數(shù)量折扣E需求量確定)。78、下列選項(xiàng)中,屬于存貨儲(chǔ)存成本的是:(A倉(cāng)儲(chǔ)費(fèi)用B倉(cāng)庫(kù)保管員工資C存貨占用資金的利息支出D倉(cāng)庫(kù)保險(xiǎn)費(fèi)E殘損霉變損失)。79、下列選項(xiàng)中,影響再訂貨點(diǎn)的因素是:(A存貨日均耗用量B訂貨提前期D安全存量)。80、ABC存貨控制方法中的一般劃分標(biāo)準(zhǔn)為:(A金額比重B品種比重E存貨種類)。81、責(zé)任會(huì)計(jì)的內(nèi)容包括:(A責(zé)任劃分B責(zé)任預(yù)算C責(zé)任控制D責(zé)任考核)。

      82、A利潤(rùn)中心常年向B利潤(rùn)中心提供產(chǎn)品和勞務(wù),在其他條件不變的情況下,如提高產(chǎn)品和勞務(wù)的內(nèi)部轉(zhuǎn)移價(jià)格,則可能出現(xiàn)的結(jié)果是:(A、A利潤(rùn)中心內(nèi)部利潤(rùn)增加;B、B利潤(rùn)中心內(nèi)部利潤(rùn)減少;E、企業(yè)利潤(rùn)總額不變)。

      83、下列各選項(xiàng)中,屬于建立責(zé)任會(huì)計(jì)制度必須遵循的原則有:(B可控性原則C目標(biāo)一致性原則D激勵(lì)性原則E反饋性原則)。84、下列各選項(xiàng)中,屬于責(zé)任中心的有:(A成本中心D利潤(rùn)中心E投資中心)。85、下列各選項(xiàng)中,屬于成本中心類型的有:(A酌量性成本中心D技術(shù)性成本中心)。86、在下列各指標(biāo)中,屬于成本中心考核范疇的有:(B責(zé)任成本變動(dòng)額C責(zé)任成本變動(dòng)率)。87、在下列各指標(biāo)中,屬于利潤(rùn)中心考核范疇的有:(A公司利潤(rùn)總額C貢獻(xiàn)邊際總額D負(fù)責(zé)人可控利潤(rùn)總額E可控利潤(rùn)總額)。

      88、在下列各指標(biāo)中,屬于投資中心考核范疇的有:(D投資利潤(rùn)率E剩余收益)。89、以下各選項(xiàng)中,屬于制定內(nèi)部轉(zhuǎn)移價(jià)格應(yīng)遵循的原則有:(A全局性原則B公平性原則C自主性原則D重要性原則)。

      90、下列各選項(xiàng)中,可以作為內(nèi)部轉(zhuǎn)移價(jià)格的有:(A標(biāo)準(zhǔn)成本價(jià)格B協(xié)商價(jià)格C標(biāo)準(zhǔn)成本加成價(jià)格D標(biāo)準(zhǔn)變動(dòng)成本價(jià)格E雙重價(jià)格)。

      91、在ABC中,依據(jù)作業(yè)是否會(huì)增加顧客價(jià)值,分為:(A增值作業(yè)B不增值作業(yè))。92、作業(yè)成本法的基本原則是:(A作業(yè)消耗資源B產(chǎn)品消耗作業(yè)C生產(chǎn)導(dǎo)致作業(yè)的產(chǎn)生D作業(yè)導(dǎo)致成本的發(fā)生)。

      93、作業(yè)成本法的主要特點(diǎn)有:(A以作業(yè)為中心B零存貨C計(jì)算重點(diǎn)在成本發(fā)生的前因后果D成本信息相對(duì)準(zhǔn)確E計(jì)算出來的產(chǎn)品成本同當(dāng)期所發(fā)生的期間成本基本一致)。94、EVA在技術(shù)方法上對(duì)經(jīng)濟(jì)利潤(rùn)的改進(jìn)是:(C引進(jìn)了資本資產(chǎn)定價(jià)模型D對(duì)會(huì)計(jì)報(bào)表進(jìn)行調(diào)整E矯正了傳統(tǒng)財(cái)務(wù)指標(biāo)的信息失真)。

      95、平衡計(jì)分卡的基本思路是從幾方面將影響企業(yè)運(yùn)營(yíng)的因素分為:(A內(nèi)部條件B外部環(huán)境C表面現(xiàn)象D深層實(shí)質(zhì)E短期成果和長(zhǎng)遠(yuǎn)發(fā)展)。96、經(jīng)濟(jì)增加值的特點(diǎn)是:(A避免了會(huì)計(jì)信息的失真B注重公司的可持續(xù)發(fā)展C真正反映企業(yè)的經(jīng)營(yíng)業(yè)績(jī)D可以避免內(nèi)部決策與執(zhí)行的沖突E不僅考慮了債務(wù)資本成本,同時(shí)還考慮了權(quán)益資本成本)。

      97、平衡計(jì)分卡的四個(gè)視角:(A財(cái)務(wù)視解B客戶視角C內(nèi)部業(yè)務(wù)流程視角E學(xué)習(xí)與成長(zhǎng)視角)。98、下列說法正確的是:(A平衡計(jì)分卡是以企業(yè)的戰(zhàn)略為導(dǎo)向B平衡計(jì)分卡以管理為核心C平衡計(jì)分卡以各方面相互影響、相互滲透為原則D平衡計(jì)分卡是網(wǎng)絡(luò)式的業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng))。99、平衡計(jì)分卡的主要特點(diǎn)是:(A績(jī)效結(jié)果評(píng)價(jià)與營(yíng)運(yùn)過程考核相結(jié)合B以企業(yè)發(fā)展戰(zhàn)備為導(dǎo)向C企業(yè)內(nèi)部評(píng)價(jià)與外部評(píng)價(jià)相結(jié)合D實(shí)現(xiàn)了企業(yè)內(nèi)部各部門間的平衡E在財(cái)務(wù)因素之外引入顧客、營(yíng)運(yùn)、學(xué)習(xí)成長(zhǎng)等因素)。100、EVA指標(biāo)的計(jì)算難點(diǎn)體現(xiàn)在:(A、NOPAT和投入資本總額的計(jì)算B、加權(quán)平均資本成本的計(jì)算)。

      一、簡(jiǎn)述管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的聯(lián)系和區(qū)別

      (一)管理會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)的聯(lián)系

      管理會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)信息資源共享,共同服務(wù)于企業(yè)管理,最終目標(biāo)都是為了改善企業(yè)經(jīng)營(yíng)管理,提高經(jīng)濟(jì)效益。在實(shí)現(xiàn)目標(biāo)的過程中兩者使用的方法相互滲透、相互促進(jìn)。例如標(biāo)準(zhǔn)成本系統(tǒng)使財(cái)務(wù)會(huì)計(jì)的成本核算與管理會(huì)計(jì)的成本控制以及責(zé)任會(huì)計(jì)有機(jī)結(jié)合起來。另外它們所生產(chǎn)的信息有著共同的特征,即相關(guān)性和可靠性。

      (二)管理會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)的區(qū)別

      管理會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)既然從會(huì)計(jì)這個(gè)大學(xué)科中分離開來,二者之間肯定是有差別的,它們之間的差別主要有以下幾個(gè)方面:

      1.職能目標(biāo)不同。管理會(huì)計(jì)主要是側(cè)重于對(duì)未來預(yù)測(cè)、決策和規(guī)劃以及對(duì)現(xiàn)在的控制、考核和評(píng)價(jià),是經(jīng)營(yíng)管理型會(huì)計(jì),向企業(yè)內(nèi)部提供信息;財(cái)務(wù)會(huì)計(jì)主要是反映過去,側(cè)重于核算和監(jiān)督,屬于報(bào)賬型的會(huì)計(jì),向企業(yè)外部報(bào)告信息。

      2.會(huì)計(jì)主體不同。管理會(huì)計(jì)側(cè)重于部分,個(gè)別的產(chǎn)品、個(gè)別部門、個(gè)別責(zé)任中心均可作為會(huì)計(jì)主體;財(cái)務(wù)會(huì)計(jì)側(cè)重于整體,以整個(gè)企業(yè)作為會(huì)計(jì)主體。

      3.資料時(shí)效不同。管理會(huì)計(jì)預(yù)計(jì)將要發(fā)生的經(jīng)濟(jì)活動(dòng)或者評(píng)價(jià)應(yīng)當(dāng)發(fā)生的經(jīng)濟(jì)活動(dòng);財(cái)務(wù)會(huì)計(jì)僅僅反映已經(jīng)發(fā)生的經(jīng)營(yíng)活動(dòng)。

      4.核算依據(jù)不同。管理會(huì)計(jì)處理可以根據(jù)企業(yè)的具體情況靈活確定,不受規(guī)則約束;財(cái)務(wù)會(huì)計(jì)必須按照會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的規(guī)定進(jìn)行核算和提供會(huì)計(jì)信息,帶有強(qiáng)制性。

      5.信息精確度不同。管理會(huì)計(jì)提供的大部分是預(yù)測(cè)性的信息,不可能絕對(duì)精確;財(cái)務(wù)會(huì)計(jì)提供的是歷史信息,力求精確地反映過去。

      6.編報(bào)時(shí)間不同。管理會(huì)計(jì)報(bào)表根據(jù)管理需要不定期編制;財(cái)務(wù)會(huì)計(jì)報(bào)表按會(huì)計(jì)準(zhǔn)則要求定期編制。

      7.法律效力不同。管理會(huì)計(jì)報(bào)告不是正式報(bào)告,一般不具備法律效力;財(cái)務(wù)會(huì)計(jì)報(bào)告屬于正式報(bào)告,具有法律效力。

      二、什么是經(jīng)營(yíng)預(yù)測(cè)?經(jīng)營(yíng)預(yù)測(cè)包括哪些主要內(nèi)容?經(jīng)營(yíng)預(yù)測(cè)的特點(diǎn)有哪些?

      經(jīng)營(yíng)預(yù)測(cè)是指企業(yè)根據(jù)現(xiàn)有的經(jīng)濟(jì)條件和掌握的歷史資料以及客觀事物的內(nèi)在聯(lián)系,運(yùn)用一定的科學(xué)方法,對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的未來發(fā)展趨勢(shì)以其狀況所進(jìn)行的預(yù)計(jì)和推測(cè)。經(jīng)營(yíng)預(yù)測(cè)的內(nèi)容是包括銷售預(yù)測(cè)、成本預(yù)測(cè)、利潤(rùn)預(yù)測(cè)和資金預(yù)測(cè)等方面。經(jīng)營(yíng)預(yù)測(cè)具有以下特點(diǎn):預(yù)見性、明確性、相對(duì)性、客觀性、可檢驗(yàn)性、靈活性。

      三、變動(dòng)成本法與完全成本法的根本區(qū)別是什么?

      答:

      (一)應(yīng)用的前提條件不同;變動(dòng)成本法要求進(jìn)行成本習(xí)性分析,尤其要把屬于混合成本習(xí)性的制造費(fèi)用按產(chǎn)量分解為變動(dòng)性制造費(fèi)用和固定性制造費(fèi)用。完全成本法要求把全部成本按經(jīng)濟(jì)用途分生產(chǎn)成本和非生產(chǎn)成本。為生產(chǎn)產(chǎn)品發(fā)生的成本歸屬于生產(chǎn)成本。

      (二)產(chǎn)品成本及期間成本的構(gòu)成內(nèi)容不同;在變動(dòng)成本法下,產(chǎn)品成本只包括變動(dòng)生產(chǎn)成本,固定生產(chǎn)成本和非生產(chǎn)成本作為期間成本處理。在完全成本法下,產(chǎn)品成本則包括所有的生產(chǎn)成本,只要把非生產(chǎn)成本作為期間成本處理。

      (三)銷貨成本及存貨水平不同。

      (四)銷貨成本計(jì)算公式不同。

      (五)損益確定程序不同。

      (六)所提供信息的用途不同。

      四、什么是利潤(rùn)預(yù)測(cè)?利潤(rùn)預(yù)測(cè)包括的基本方法 利潤(rùn)預(yù)測(cè)是根據(jù)影響公司利潤(rùn)變動(dòng)的各種因素,對(duì)公司未來可能達(dá)到的利潤(rùn)水平和變化趨勢(shì)所進(jìn)行的科學(xué)預(yù)計(jì)和推測(cè);或者按照實(shí)現(xiàn)目標(biāo)利潤(rùn)的要求,對(duì)未來需要達(dá)到的銷售量或銷售額所進(jìn)行的科學(xué)預(yù)計(jì)和推測(cè)。

      利潤(rùn)預(yù)測(cè)包括的基本方法:本量利分析法、經(jīng)營(yíng)杠桿系數(shù)法、敏感性分析法和相關(guān)比率(銷售利潤(rùn)率、銷售成本利潤(rùn)率、利潤(rùn)增長(zhǎng)百分率)分析法。

      五、簡(jiǎn)述各有關(guān)因素單獨(dú)變動(dòng)對(duì)目標(biāo)利潤(rùn)是如何影響的? 1.銷售單價(jià)的變動(dòng)是影響保本點(diǎn)的一個(gè)重要因素,在其他因素不變的情況下,銷售單價(jià)提高,企業(yè)的貢獻(xiàn)毛益和貢獻(xiàn)毛益率都將增大,企業(yè)獲得的利潤(rùn)增多。2.在其他因素不變的情況下,單位變動(dòng)成本下降,企業(yè)的單位貢獻(xiàn)毛益和貢獻(xiàn)毛益率將會(huì)有很大的提高,企業(yè)獲得的利潤(rùn)增多。3.在其他因素不變的情況下,固定成本總額下降,企業(yè)的利潤(rùn)也會(huì)增加。4.在其他因素不變的情況下,若銷售量發(fā)生變動(dòng),從保本點(diǎn)的計(jì)算公式可以看出,保本銷售量無變化。在影響企業(yè)保本點(diǎn)的四個(gè)因素中,對(duì)保本點(diǎn)的影響最為敏感的是銷售單價(jià),如果各因素都變動(dòng)了10%,銷售單價(jià)的變動(dòng)使企業(yè)的利潤(rùn)增加最多。

      六、簡(jiǎn)述管理會(huì)計(jì)的內(nèi)容

      答:(1)預(yù)測(cè)與決策會(huì)計(jì):預(yù)測(cè)與決策會(huì)計(jì)是以企業(yè)經(jīng)營(yíng)目標(biāo)為依據(jù),運(yùn)用一系列現(xiàn)代管理技術(shù)和方法預(yù)測(cè)企業(yè)前景,并決定日常經(jīng)營(yíng)和長(zhǎng)期投資活動(dòng)的可行性方案。主要包括經(jīng)營(yíng)預(yù)測(cè)、短期經(jīng)營(yíng)決策和長(zhǎng)期投資決策等方面。(2)規(guī)劃與控制會(huì)計(jì):規(guī)劃與控制會(huì)計(jì)就是企業(yè)在進(jìn)行預(yù)測(cè)與決策的基礎(chǔ)上,需要將預(yù)測(cè)所確定的目標(biāo)進(jìn)一步細(xì)化與分解,將決策所選取的最優(yōu)方案進(jìn)一步落實(shí),從而制定出詳細(xì)的預(yù)算,并對(duì)預(yù)算的執(zhí)行情況進(jìn)行監(jiān)督與檢查的過程,主要包括預(yù)算管理、成本控制。(3)業(yè)績(jī)?cè)u(píng)價(jià)會(huì)計(jì):業(yè)績(jī)?cè)u(píng)價(jià)會(huì)計(jì)通常又被稱為責(zé)任會(huì)計(jì),其目的是通過劃分責(zé)任和落實(shí)責(zé)任,對(duì)企業(yè)內(nèi)部各責(zé)任單位實(shí)施預(yù)算情況進(jìn)行考核和評(píng)價(jià),從而保證企業(yè)的各項(xiàng)經(jīng)營(yíng)活動(dòng)能夠朝著預(yù)定的目標(biāo)運(yùn)行。責(zé)任會(huì)計(jì)是評(píng)價(jià)、考核工作業(yè)績(jī)的一種工作制度,它的內(nèi)容一般包括確定責(zé)任中心、落實(shí)責(zé)任預(yù)算、記錄實(shí)際結(jié)果、比較執(zhí)行情況、編制業(yè)績(jī)報(bào)告、控制和調(diào)整經(jīng)濟(jì)活動(dòng)等

      七、簡(jiǎn)述業(yè)務(wù)量的增加會(huì)對(duì)固定成本總額、變動(dòng)成本總額、單位固定成本呢、單位變動(dòng)成本各產(chǎn)生什么影響?

      固定成本總額不隨業(yè)務(wù)量的增減變動(dòng)影響,保持不變;單位固定成本與業(yè)務(wù)量成反比;變動(dòng)成本總額與業(yè)務(wù)量成正比;單位變動(dòng)成本不受業(yè)務(wù)量變動(dòng)影響,保持不變

      八、影響長(zhǎng)期投資決策的主要因素有哪些?他們是如何影響長(zhǎng)期投資決策的

      長(zhǎng)期投資決策的過程比較復(fù)雜,需要考慮的因素很多。其中主要的因素包括貨幣時(shí)間價(jià)值、投資項(xiàng)目計(jì)算期、現(xiàn)金流量和資本成本等。

      (一)貨幣時(shí)間價(jià)值:指貨幣經(jīng)歷一定時(shí)間的投資和再投資所增加的價(jià)值。企業(yè)的資金總是處于不斷的使用過程中,隨著資金的周轉(zhuǎn)使用,貨幣會(huì)產(chǎn)生增值,投資時(shí)間越長(zhǎng),循環(huán)周轉(zhuǎn)的次數(shù)越多,價(jià)值增值便越多,貨幣時(shí)間價(jià)值也就越多。在分析貨幣時(shí)間價(jià)值對(duì)長(zhǎng)期投資決策的影響時(shí),通常是建立在復(fù)利計(jì)息的基礎(chǔ)上,計(jì)量方式主要有:復(fù)利終值和現(xiàn)值、年金終值和現(xiàn)值。

      (二)投資項(xiàng)目計(jì)算期。在分析選擇最優(yōu)方案的過程中項(xiàng)目計(jì)算期是需要考慮的一個(gè)重要因素,它是指投資項(xiàng)目從投資建設(shè)開始到最終清理結(jié)束的全部時(shí)間,通常以年為單位。

      (三)現(xiàn)金流量。對(duì)于投資項(xiàng)目來講,現(xiàn)金流量是指在項(xiàng)目計(jì)算期內(nèi)因資本循環(huán)而發(fā)生的各種現(xiàn)金流入和現(xiàn)金流出量。在企業(yè)的長(zhǎng)期投資決策過程中,現(xiàn)金流量是評(píng)價(jià)投資方案是否可行時(shí)必須考慮的基礎(chǔ)性數(shù)據(jù),也是計(jì)算投資項(xiàng)目評(píng)價(jià)指標(biāo)的主要根據(jù)和重要信息。

      (四)資本成本。資本成本是指企業(yè)為籌集和使用資金而付出的代價(jià)。這里所說的資本成本是指長(zhǎng)期資金的成本,資本成本的高低取決于該項(xiàng)資金的來源。

      九、簡(jiǎn)述短期經(jīng)營(yíng)決策的特點(diǎn)

      第一,短期經(jīng)營(yíng)決策分析必須著眼于未來。經(jīng)濟(jì)活動(dòng)的未來發(fā)展是不確定的,它既不是過去活動(dòng)的簡(jiǎn)單重復(fù),又不可能完全脫離過去活動(dòng)的影響。而決策的目的就是謀劃、解決未來的事件,只有對(duì)尚未進(jìn)行而將進(jìn)行的經(jīng)營(yíng)活動(dòng),我們才有選擇的余地,才有決策。

      第二,短期經(jīng)營(yíng)決策要有明確的目標(biāo)。決策是要解決未來的某些問題,沒有目標(biāo)的決策是毫無意義的。短期經(jīng)營(yíng)決策目標(biāo)的建立,一方面是確定備選方案的前提條件,另一方面又可以在決策實(shí)施以后,通過比較分析目標(biāo)與實(shí)施結(jié)果,對(duì)決策水平進(jìn)行評(píng)價(jià)。

      第三,短期經(jīng)營(yíng)決策是多種方案的選擇。決策就是一個(gè)分析比較、評(píng)價(jià)選優(yōu)的過程。只有備選方案達(dá)到兩個(gè)或兩個(gè)以上,才能為比較、分析創(chuàng)造條件,才有作出短期經(jīng)營(yíng)決策的必要。

      十、什么是預(yù)算全面預(yù)算包括哪些類型?預(yù)算的基本功能有哪些? 計(jì)劃是為了達(dá)到預(yù)期的目標(biāo)而對(duì)未來事項(xiàng)進(jìn)行安排的過程。預(yù)算就是計(jì)劃的一種形式,它是企業(yè)為達(dá)到一定目的在一定時(shí)期對(duì)資源進(jìn)行配置的計(jì)劃,是用數(shù)字或貨幣編制出來的謀一時(shí) 期的計(jì)劃。全面預(yù)算是一系列預(yù)算的總稱,是企業(yè)根據(jù)其戰(zhàn)略目標(biāo)與戰(zhàn)略規(guī)劃所編制的經(jīng)營(yíng)、資本、財(cái)務(wù)等方面的總結(jié)計(jì)劃,包括日常業(yè)務(wù)預(yù)算(經(jīng)營(yíng)預(yù)算)、特種決策預(yù)算(資本預(yù)算)與財(cái)務(wù)預(yù)算三大類內(nèi)容。預(yù)算的基本功能:確立目標(biāo);整合資源;控制業(yè)務(wù);評(píng)價(jià)業(yè)績(jī)等。

      十一、短期經(jīng)營(yíng)決策的方法有哪些?怎樣運(yùn)用這些方法? 答:(1)貢獻(xiàn)毛益分析法:在各方案的固定成本相同的情況下,邊際貢獻(xiàn)總額最大的方案即為利潤(rùn)最大方案。但導(dǎo)致單位邊際貢獻(xiàn)最大的方案不一定是邊際貢獻(xiàn)總額最大的方案。(2)差量分析法:在計(jì)算兩個(gè)備選方案的差量收入和差量成本的基礎(chǔ)上,計(jì)算差量損益,并據(jù)此選擇決策方案。如果差量損益為正,則選擇前一方案,反之,選擇后一方案。

      十二、什么是預(yù)算控制?預(yù)算控制的程序包括哪些具體步驟?

      預(yù)算控制是以實(shí)現(xiàn)確定好的預(yù)算目標(biāo)作為依據(jù)和標(biāo)桿對(duì)產(chǎn)生經(jīng)營(yíng)活動(dòng)進(jìn)行控制,目的在于確保預(yù)算能夠被有效執(zhí)行,生產(chǎn)經(jīng)營(yíng)活動(dòng)行為不至于偏離既定目標(biāo)??梢姡A(yù)算控制是構(gòu)成管理完整循環(huán)的重要環(huán)節(jié),對(duì)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)起著至關(guān)重要的作用。在實(shí)行預(yù)算控制的時(shí)候,需要遵循以下原則:全面控制;全程控制;全員控制。

      十三、什么是責(zé)任中心?責(zé)任中心包括哪些基本形式?各責(zé)任中心的特征是什么?

      在責(zé)任會(huì)計(jì)中,責(zé)任中心是責(zé)任會(huì)計(jì)的主題。所謂責(zé)任中心是指具備一定管理權(quán)限并承擔(dān)相應(yīng)經(jīng)濟(jì)責(zé)任的企業(yè)內(nèi)部單位,是權(quán)、責(zé)、利的統(tǒng)一體。

      責(zé)任中心的基本形式:成本中心、利潤(rùn)中心、投資中心

      成本中心的的特點(diǎn):(1)成本中心考核對(duì)象只包括成本費(fèi)用,而不包括收入;(2)成本中心只對(duì)可控成本負(fù)責(zé);(3)成本中心只控制和考核責(zé)任成本。

      利潤(rùn)中心的特點(diǎn):利潤(rùn)中心對(duì)利潤(rùn)負(fù)責(zé)的中心,所以利潤(rùn)中心既要對(duì)收入負(fù)責(zé),也要對(duì)成本負(fù)責(zé)。

      投資中心的特點(diǎn):既要對(duì)成本和利潤(rùn)負(fù)責(zé),還要對(duì)投資效果負(fù)責(zé)的責(zé)任中心,投資中心一般都是獨(dú)立的法人。

      十四、簡(jiǎn)述標(biāo)準(zhǔn)成本的制定過程 制定標(biāo)準(zhǔn)成本,通常首先確定直接材料和直接人工的標(biāo)準(zhǔn)成本,其次確定制造費(fèi)用的標(biāo)準(zhǔn)成本,最后確定單位產(chǎn)品的標(biāo)準(zhǔn)成本。十五簡(jiǎn)述長(zhǎng)期投資決策的程序

      (一)提出投資項(xiàng)目設(shè)想

      (二)確定具體投資項(xiàng)目(首先,對(duì)各備選項(xiàng)目的投資環(huán)境進(jìn)行深入考察。其次,調(diào)查項(xiàng)目未來的市場(chǎng)狀況。再次,對(duì)企業(yè)的技術(shù)管理能力進(jìn)行分析。最后,在調(diào)查研究和搜索相關(guān)資料的基礎(chǔ)上,企業(yè)要對(duì)項(xiàng)目相關(guān)情況作出合理的預(yù)測(cè),如未來產(chǎn)品和要素市場(chǎng)的市場(chǎng)狀況和價(jià)格水平,以及未來市場(chǎng)各種狀況的概率。)

      (三)提出備選實(shí)施方案

      (四)選擇最優(yōu)實(shí)施方案

      (五)項(xiàng)目實(shí)施與事后評(píng)價(jià)

      第四篇:新版英語(yǔ)I小抄

      改寫句子

      ●“Arrange a meeting for Friday,Guy”said Max(用to tell改寫句子Max told Guy to arrange a meeting for Friday.●Are the young couple drinking red or white wine?(用he asked改寫成間接一般問句)He asked whether●Are the customers happy?(用he asked改寫成間接一般問句)He asked if the customers were happy ●Are the meals ready?(用she asked 改寫成間接引語(yǔ))She asked whether the meals were ready.●Alan bought the things.He bought things he would need for the trip.(用that改寫句子)the things that he would need for the trip.●Although it rained, the visit was a success.(用In spite of將兩句連成一句)In spite of the rain, the visit was a success.●At the meeting Tim listened to his colleagues.They gave him their opinions.(用動(dòng)詞ing形式改寫句子)giving him their opinions

      ●“Can you phone me later, Susan?” said David.(用ask, to改寫句子)David asked Susan to phone him later.●“Can you get me the list of hotels,Susan?”said David(用ask..to改寫句子)David asked Susan to ●“Can you tell me the flight time, please,Susan?”said Xiaoyan.(用ask…about改寫句子)Susan about the flight time.●Can I talk to the guests?(用she asked me改寫成間接特殊疑問句)She asked me whether /if she could talk to the guests.●“Could you please prepare me a document about publicity,Rose?”said Max(用ask…for改寫句子)Max ●Did the customer pay?(用he asked改寫成間接一般問句)He asked whether the customer had paid.●Do the customers like the new atmosphere?(用she asked me改寫成間接特殊疑問句)the customers liked the mew atmosphere.●Does Mr Sims like his wine?(用he asked改寫成間接一般問句)He asked if Mr Sims liked his wine ●Does the fish taste good?(用he asked改寫成間接一般問句)He asked whether the fish tasted good.●“Don’t phone me,Peter”said John.(用tell..to改寫句子)John told Peter not to phone him.●Everything in that shop is terribly expensive(用so改寫句子)Everything in that shop is so expensive

      ●Finally he had enough money.He bought his ticket.(用so改寫句子)Finally he had enough ●“Have you got my bag?” she asked.(將句子改成間接引語(yǔ))She asked if I had got her bag.●Have you introduced any new dishes?(用she asked me改寫成間接特殊疑問句)whether/if I had introduced any new dishes

      ●He asked a friend to go with him.The friend couldn’t go.His friend was too busy.(用but、because改寫句子)him, but he couldn’t go because he was too busy.●He agrees with Ken(用Who對(duì)Jenny提問)Who does he agree with?

      ●He bought the trousers.I chose them for him.(用that連接句子)He bought the trousers that I chose for him.●He cleaned the car.He cleaned my car(用that/which連接句子)The car that/which he cleaned was mine.●He called at a travel agent’s.They told him how much the ticket would cost.(用who改寫句子)He called at a travel ●He didn’t run fast.He didn’t catch the bus.(用enough…to改寫句子)He didn’t run fast enough to catch the bus.●He disturbed the burglars.(用被動(dòng)語(yǔ)態(tài)改寫句子)The burglars were disturbed by him.●He phoned the friend.The friend lent him money.He didn’t have enough(用who、because 改寫句子)who lent him money because he didn’t have enough.●He phoned the girl.She was his sisters’friend(用that/who連接句子)The girl that/who he phoned ●He hadn’t got enough money.He had to wait for a while(用so改寫句子)money, so he had to wait for a while.●He saw them.They carried Tim’s things to a van.(用動(dòng)詞ing形式改寫句子.He saw them carrying ●He saw them.They left the house..(用動(dòng)詞ing形式改寫句子.He saw them leaving the house.●He stole the laptop.(改為被動(dòng)語(yǔ)態(tài))The laptop●He shouldn’t work such long hours.You shouldn’t work long hours.(用neither改寫句子work such long hours and neither should you.●He shouldn’t work such long hours.You shouldn’t work long hours.(用not…either改寫句子)He shouldn’t●He took the computer(將句子改為被動(dòng)語(yǔ)態(tài))The ●He went to a shop.He bought a rucksack there.(用where改寫句子)He went to a shop where he boughtarucksack.●He went to Beijing.He had a friend in Beijing.(用where改寫句子)He went to Beijing where he had a friend.●He’s gone to Shanghai.He’s negotiating a new contract.(用動(dòng)詞不定式將兩句連成一句)gone to Shanghai to negotiate a new contract.●He’s looking after his mother(用who對(duì)his mother提問)Who is he looking after?

      ●He’s really bad tempered.Idon’t talk to him.(用so改寫句子)He’s really bad tempered, so I don’t talk to him.●His neighbour didn’t phone the police immediately.He rang Tim at the office.(用instead of改寫句子)Instead of phoning the police immediately, his neighbour rang Tim at the office

      ●His neighbor listened to them.They damaged the flat.(用動(dòng)詞ing形式將兩個(gè)句子改寫成一句)His ●His neighbor heard them.They made a noise.(用動(dòng)詞ing形式將兩個(gè)句子改寫成一句)His neighbor heard them mading a noise.●How many people are eating?(用he asked改寫成間接特殊疑問句)He asked how many people were eating ●I can’t keep accounts.She can’t keep accounts.(用neither/nor改寫句子)I can’t keep accounts and ●I can’t keep accounts.She can’t keep accounts.(用not…either改寫句子)I can’t keep accounts and she can’t either.●“I can’t find my notebook,”she said.(改為間接引語(yǔ))She said she couldn’t find her notebook.●I don’t like sweet things.They don’t like sweet things(用neither/nor改寫句子)things and neither/nor do they.●I don’t like sweet things.They don’t like sweet things(.(用not…either改寫句子)I don’t like sweet ●I don’t want to read the book.I put it on the table.(用that/which連接句子)read the book that/which I put on the table.●I have’t got a car.She hasn’t got a car.(用neither/nor改寫句子)I haven’t got a car and neither/nor has she.●I have’t got a car.She hasn’t got a car.(用not…either改寫句子)I haven’t got a car and she hasn’t either.●“I heard a noise under my living room”he said.(改寫成間接引語(yǔ))He said he heard a noise umder ●I heard from Jenny today.(用Who征對(duì)Jenny提問)Who did you hear from?

      ●I’m a teacher and she is also a teacher.(用so改寫句子)I’m a teacher and so is she

      ●I’m tall and thin.My mother is too.(用so改寫句子)●I’m looking for the telephone book.(用what 對(duì)telephone book提問)●I’m going on holiday tomorrow.She is going on holiday tomorrow.(用so改寫句子)holiday tomorrow and so is she.●I’m going on holiday tomorrow.She is going on holiday tomorrow.(用too改寫句子)I’m going on ●I’ve written to Green Fingers(用who征對(duì)Green Fingers提問)

      ●I’ll apply for that job tomorrow.(用What征對(duì)that job提問)●I like the new restaurant and Polly does too.(用so改寫句子)I like the new restaurant so does Polly.●I opened the door.They could come in.(用so改寫句子)I opened the door, so they could come in.●I took the flight.It left at 6 a.m.((用that/which改寫句子)I took the flight that/which left at 6 am.●I went shopping.I needed a new pair of shoes.(用because將兩句連成一句)because I needed a new pair of shoes.●It was raining.We went home.(用so改寫句子)It was raining ,so we went home.●I was too hot.I couldn’t open the window.(用but將兩句連成一句)I was too hot but I couldn’t open the window.●“I want some photographs”she said(改寫成間接引語(yǔ))She said she wanted some photographs.●“I want my laptop back,”said Tim.(改寫成間接引語(yǔ))Tim said if she could have a cup of tea.●Is the food ready?(用he asked改寫成間接一般問句)He asked if the food was ready.●Is the builder coming tonight?(用he asked改寫成間接一般問句)He asked whether the builder was coming tonight.●Is the new dish tasty?(用he asked改寫成間接一般問句)He asked whether the new dish was tasty.●It was raining.We went home.(用so將兩個(gè)句子合成一句)It was raining so we went home.●It was a place.He wanted to go there.(用where將兩句合成一句)It was a place where he wanted to go.●Jack is responsible for all the training.(用What針對(duì) all the training提問)What is Jack responsible for? ●Mary didn’t stay at home.She went round to see Tim.(用instead of將兩個(gè)句子合成一句)Instead ●“Put the folders on the table, please, Debbie,”said Susan.(用ask…to改寫句子)to put the folders on the table.●She’s coming here.She’s signing the contract.(用動(dòng)詞不定將兩句合成一句)She’s coming here to sign the contract.●She’s contacted that company.She’s applying for a job(用動(dòng)詞不定式將兩句連成一句)She’s ●She’s forgot about the meeting yesterday.(用What 針對(duì)the meeting改寫句子)●She’s got a new job.He’s got a new job.(用so改寫句子)She’s got a new job and so has he.●She’s got a new job.He’s got a new job.(用too改寫句子)She’s got a new job and he’s got too.●She bought T-shirts.They were too small for me.(用that/which連接句子)bought were too small for me.●She sold the radio.She had it in her bedroom.(用that/which連接句子)She sold the radio ●She packed the suitcase.She was taking it to Shanghai.(用that/which連接句子)suitcase that/which she was taking to Shanghai.●She was promoted.He was promoted.(用so改寫句子)She was promoted and so was he.●She was promoted.He was promoted.(用too改寫句子)She was promoted and he was too.●So he asked a friend called Marcus.The friend was interested in travel.This friend said he would like to go(用who/that、and改寫句子)friend called Marcus who/that was interested in ●South America is a continent.South America has always interested Alan a lot.(用that改寫句子)South America is a continent that has always

      ●That is the company.Their staff work for us.(用whose改寫句子)That is the company whosestaff work for us.●That’s the firm.The firm’s manager is Mr Willetts(用whose改寫句子)That’s the firm whose manager is Mr Willetts.●That cinema is very nice.The tickets are quite expensive.(用but 將兩句連成一句)is very nice but the tickets are quite expensive.●“That gives me a good idea”he said(改為間接引語(yǔ))He said that gave him a good idea.●“That meeting was long and boring,Max”said Rose.(用tell..about改寫句子)Rose told Max about the meeting.●The book was on the table.I took it.(用that改寫句子)I took the book that was on the table.●The burglar broke into my flat.He took a lot of things.(用that/who連接句子)The burglar ●The burglars didn’t see him.He came downstairs.(用動(dòng)詞ing改寫句子)The burglars didn’t see him coming downstairs.●The thieves didn’t open the door.They smashed the lock.(用instead of將兩個(gè)句子合成一句)Instead ●The firm employed Polly.The firm is called Green Fingers.(用that/which連接句子)that/which employed Polly is called Green Fingers.●The people arranged the meeting.They got the time wrong(用that/who連接句子)The people that/who ●“The presentation was good,Jack”said Mary(用tell...about 改寫句子)Mary told Jack about the presentation

      ●The neighbour contacted the police.(改為被動(dòng)語(yǔ)態(tài))The police were contacted by the neighbour.●They’re worried about Jim.(用Who針對(duì)Jim提問)Who are they worried about?

      ●They’ve gone to Bristol.They’re performing in a concert.(用動(dòng)詞不定式改寫句子)to Bristol to perform in a concert.●They are going to look after the cat.(用What 針對(duì)the cat改寫句子)What are they going to look after? ●They smashed the window.(改成被動(dòng)語(yǔ)態(tài))The window was smashed by them.●They cooked the meal.We had it last night.(用that/which連接句子)They cooked the meal ●They carried the things to the van,(將句子改為被動(dòng)語(yǔ)態(tài))The things were carried to the van by them.●They don’t smoke.He doesn’t smoke.(用neither/nor改寫句子)They don’t smoke and neither/nor does he.●They don’t smoke.He doesn’t smoke.(用not…either改寫句子)They don’t smoke and he doesn’t smoke either.●They decided on a trip.The trip would go from Buenos Aires to Mexico City.(用that改寫句子)a trip that would go from Buenos Aires to Mexico City.交際用語(yǔ)除了部分新題型外, 如果跟下面的回答一樣就選●I didn’t buy the book because I didn’t have any money on me.A對(duì), 不一樣就選B錯(cuò), ●I don’t knowhowto explain it ● Are you married?Yes, I am.●I don’t know where the key is, but I suppose I could ●Why do you come to live in China? Because I got a job here.●What’s your job?I’m a journalist.●I’m tired.I haven’t gotenoughenergy(精力)●When did he go to America? Two years ago.to go to the gym today.● Are you ready to order ?Ice cream for me please.●I’m going to buy Mary a birthday gift.Do you have●Are you ready to order?Could I have a glass of wineplease?in mind? ●Are you ready to order?Yes.I’ll have a chicken salad please●I wasonmywayto school when I saw the accident.●Are you ready to order? Yes.I’ll have a steak, please.●I have no idea who stole his wallet.It could have been anyone.●Can you remember the doctor’s telephone number? ●I’ve always enjoyed swimming●If I don’t have to work late on Friday, I mightgo ●Could I have a bottle of water, please?Certainly, madamdancing with friends.●Your friend Sally phoned you this afternoon.Can I help you? ●John enjoys jogging while his brother prefers to go skiing.●Have you been to America? Yes.I went there last year.● John didn’t turn up until the meeting had finished.●Have you ever tried sailing?_ No.I’d like to try ●Let’s go to the Great Wall by bike,shall we ? ●How about drinking some coffee? I’d prefer to drink some tea●My plant died.Ishould have watered(澆水)it.●How is the weather today?I’m fine,thank you.錯(cuò)選B ●My aunt was angry with her family and went away by herself ●I went to a fashion show last night.What was it like●Mary’s father is very pleased with her.●They kicked the door in.(改為被動(dòng)語(yǔ)態(tài))The door was kicked in.●They sold the house.It was very modern.用that連接句子)The house that they sold was very modern.●“They took my laptop” said Tim(改寫成間接引語(yǔ))Tim said they took his laptop.●They were late.They had to drive fast.(用so改寫句子)They were late, so they had to drive fast

      ●This is the house.She lives there.(用where改寫句子)This is the house where she lives.●Tim didn’t stay in the meeting.He left the office.(用instead of將兩個(gè)句子合成一句)Instead of ●Tim didn’t meet Mary.He went home.(用instead of將兩個(gè)句子合成一句)Instead of meeting Mary, Tim went home.●Tim didn’t go to work the next day.He cleared up the flat.((用instead of將兩個(gè)句子合成一句)going to work the next day, Tim cleared up the flat.●Tim has lost his camera.I have lost my camera.(用so將兩句合成一句)Tim has lost his camera and I have too.●Tim has lost his camera.I have lost my camera.(用too將兩句合成一句)Tim has lost his camera and so have I.●Tim listened to his secretary.She told him about the burglary.(用動(dòng)詞ing形式改寫句子)Tim listened ●What problems have you had this evening?(用she asked me改寫成間接特殊疑問句)what problems I had had this evening.●Where is the restaurant?(用He asked 改寫成間接特殊疑問句)He asked where the restaurant was.●Who’s the builder?(用she asked me改寫成間接特殊疑問句)She asked me who the builder was.●Who is working in the restaurant?(用he asked改寫成間接特殊疑問句)He asked who was working in the restaurant.●Who wants some soup?(用he asked改寫成間接特殊疑問句)He asked who wanted some soup.●Why are the decorators late?(用he asked改寫成間接特殊疑問句)He asked why the decorators were late ●Why isn’t the wall finished?(用he asked改寫成間接特殊疑問句)He asked why the wall wasn’t finished

      ●We had a meal there.Harry did too.(用so改寫句子)We had a meal there and so did Harry.●We made a trip to Edinburgh.It was very good..(用that/which改寫句子)The trip that/which we made to ●“We need fingerprints”she said.(改寫成間接引語(yǔ))●“We don’t know where our things are”they said.(改寫成間接引語(yǔ))They said they didn’t know where their things were.●When can Franco open the restaurant?((用he asked改寫成間接特殊疑問句))He asked When Franco could ●When will the restaurant be ready?(用he asked改寫成間接特殊疑問句)He asked when the restaurant would be ready.●Will you do it again?(用she asked me改寫成間接特殊疑問句)She asked me whether/if I would do it again.●Xiaoyan hasn’t bought a flat.I haven’t bought a flat.(用neither/nor改寫句子)flat and neither/nor does he.●Xiaoyan hasn’t bought a flat.I haven’t bought a flat.(用not…either改寫句子)Xiaoyan hasn’t bought a ●“Yes,Polly ,the flight was very easy and not too long,”said Xiaoyan.(用tell..about改寫句子)Xiaoyan told Polly about the flight.●Is dinner ready, Carol? It’s nearly ready●Is there a bank near here? Yes.There is one just down the road.●It’s very easy to clean up the room.Anyone can do it.●Shall we see a film tonight? I’d rather not, I’m quite tired ●What are you going to do this evening? I’m going to meet some friends●What are you going to do this evening?I saw a film with my son.●What a nice day!B: Yes.Let’s go camping,shall we ? ●What does he look like? He is tall and thin ●What time will the next train leave? At 8.19 對(duì)選A ●What did you think of the film? I thought it was really great ● Where did you go in China? I went to Xi’an and Guilin ●Which picture do you like?B: I think the big one is better.●Why don’t we go to arestaurant?Great●Would you like to go to the cinema this evening?●Whatdid you have for breakfast?Coffee and toast.●What would you like to have?An orange juice, ●Where did you go for your holiday?Two years ago.●Would you like to go to the cinema with me?I’d選擇題 ● Neither of her brothers came to the wedding.They don’t like her new husband.●Neither, her mother norshe was at home when the thief came in.● Which of these books are yours? ●A: Have you finished your homework? B: No, I haven’t.●A: Have you typed the letter for me? B: Yes, I have.●A: Have you had your breakfast?B: No, I haven’t had it yet ● A: Have you sent the fax to the travel agent? B: Yes, I have ●A: Have you ever seen the film The Day After Tomorrow? B:●A:I haven’t eaten all day.B:You mustbe very hungry.●A: Thank you for lending me your dictionary.B: You’re welcome.But could you ●A: Who is at the door? B: It must be our new neighbour, Mrs Jones.● After they finished playing football, they went for a drink in a pub.●An application form will be sent to you on request ●Be careful!Don’t cutyourselfwith the knife.●Don’t _disturb _ him.He is writing a letter now.●Can Mary express herselfin Chinese? ●Could you tell me how toimprovmy English? ●Have you ever seen a tiger? ● He asked the waiterfora glass of water.●He bought two books.So didI.● He said that he would try his best to help me.●He said he hadn’tgot enough money.●He used to shout atme when I was a child.●He is a good friend ofours ●He failedin spite ofall his efforts.●He stoppedwatchingTV when the dinner was ready.●Is the supermarket onthe right or left? ●Is it difficult to learn to do Tai Chi? ● I saw himreading a bookin his office when everyone was looking for him.●Mike offered to help and so did John.●Paulbeganto learn French when he was 11.●Shall we go to a reastaurant? See you later.錯(cuò) 選B ●Sally is looking for a new job.She has been boredher job as a secretary.●She can hardly wait to hear the news,can she? ●She goes_ jogging every morning.●She told the childrennot tomake a noise.●She went to town last week.●Sorry, I’m not free this evening.I will have dinner with Mike.●There wasn’t anybodyin the house when she got home.●The children are enjoyingthemselvesat the party.●The film wasso boring that I fell asleep in the cinema.●The gifts he brought from Britain were sent outlast week.●The house was madeof wood.●The book was rather expensive, but I bought itanyway●The boys got up very late this morning.Theywatched too much TV last night.●The childspeaks fluent French.●They decided to leave next Friday.●They named the islandafterits discoverer.●Today is too busy.Let’s discuss it _some time next week.●Tom helped her motherwiththe cooking.●Tomorrow is my mother’s birthday.I want to buy ●This idea hit me when I woke upthis morning.●This red bicycle is _ his , and that blue one is Tom’s ●We’re goingon holiday in the autumn this year.●You’re driving too fast , slow down!●You can remember what you do if youkeep a diary●You’d better stoptalking.We’re listening to the news.●You should be more patientwithyour children.●You won’t get better if you don’tgive upsmoking.●We built the houseourselves.Nobody helped us.●Where’s todays’ newspaper?英譯漢 ●Are you ready to order.A coffee for me.你準(zhǔn)備好了點(diǎn)餐嗎?請(qǐng)給我來杯咖啡●After they landed, they went to the comference.他們降落后,他們?nèi)チ藭?huì)場(chǎng).●Although it is very enjoyable, the film is too long.這部電影挺好看的,但是太長(zhǎng)了.●Before I went to see my girlfriend ,I had my hair cut 在我見女朋友前,我理了發(fā) ●Because of the rain.因?yàn)橄掠?●Becarse it was late,we didn`t go to the film.我們沒去看電影,因?yàn)闀r(shí)間晚了 ●Before they left, they had a coffee.他們離開前喝了杯咖啡.●Beijing is an hour’s drive from Tianjin.北京離天津1個(gè)小時(shí)的車程.●Both of the boys are good at singing.兩個(gè)男孩歌都唱的很好.●Chengdu is northwest of Chongqing.成都在重慶的西北部.●Dave’s picking up van tomorrow.大衛(wèi)明天會(huì)去取車 ●Did you use to get on well with your brother? 你曾經(jīng)和你哥哥/弟弟關(guān)系處得好嗎? ●Do you get on well with your classmates.你和你的同學(xué)關(guān)系好嗎?

      ●Do you take after your mother or father?你是像你的爸爸還是像你的媽媽.●Football is the most popular sport in the world.足球是世界上最受歡迎的體育運(yùn)動(dòng).●He asked me if I would like a cup of tea.他問我是否想喝一杯茶

      ●He is over there.The one who is wearing blue jeans.他站在那兒,穿藍(lán)色牛仔褲的。

      ●He came across an old violin(painting)at his aunt’s(friend's)house.他在他阿姨(朋友)家看到一把很舊的小提琴(一幅古老的畫).●He bought the trousers that I chose for him.他買了我給他挑選的褲子。

      ●He didn’t get up until 10.他直到10點(diǎn)才起床.●He has lived in London for three years.他已經(jīng)在倫敦住了三年了.●He is wearing a white shirt.他穿著白襯衫

      ●He is wearing a green(red)shirt.他穿著一件綠(紅)色的襯衫.

      ●He is over there.The one who is wearing blue jeans.他站在那兒,穿藍(lán)色牛仔褲的。

      ●He could have gone to visit his parents in Bath.他可能去百期看他的父母

      ●He studies in a university west of Beijing.他在北京西部的一所大學(xué)上學(xué)。

      ●He didn`t use to smoke , but he does now.他過去不常吸煙,但現(xiàn)在吸煙了.●He used to play basketball every Sunday.他以前每周日都會(huì)去打籃球。

      ●He walks towards the window.他朝窗戶走去.●He got on well with his sister.他和他姐姐相處很融洽 ●He pointed out that she needed a bettetr violin.他 指出他要一把更好的不提琴

      ●He used to play basketball every Sunday.過去他常在星期天打籃球

      ●I’ve played table tennis a lot, but I’ve never tried tennis.我曾經(jīng)打過乒乓球,不過我從來沒有打過網(wǎng)球.●I’ve asked John to check the computer.我已經(jīng)叫約翰檢查電腦

      ●I must have left the camera in the shop.我一定把相機(jī)落在商店里了.●I didn’t get up until 11.30 this morning.我今天早上十一點(diǎn)半才起床.●I didn’t have breakfast this morning.今天早上我沒有吃早餐。

      ●I need to have it repaired 我需要讓人幫我修一修 ●I need to be at the airport by 6.00 o’clock.我6點(diǎn)前得趕到機(jī)場(chǎng).●I need something beautiful我需要一些漂亮的東西 ●I am getting the TV repaired tomorrow.我明天要把電視拿去修.●I had the windows cleaned yesterday.我昨天請(qǐng)人把玻璃擦了。

      ●I have the car serviced every three months.我的車每三個(gè)月保養(yǎng)一次.●I have to move out of my room on Friday because Franco has got another tenant.我周五之前得搬出去,因?yàn)楦ヌm科又招了一個(gè)新房客.●I've been learning English for three years.我學(xué)英語(yǔ)已經(jīng)三年了。

      ●I was driving along the motorway when my car broke down.我正在高速公路上行駛,突然車壞了?!馡 would buy a car 我就會(huì)買一輛車

      ●I want to buy something to eat 我要一些吃的東西 ●I’ll finish my homework by 9 o’clock.我會(huì)在9點(diǎn)前完成家庭作業(yè).●I`m supposed to pick up my child at 5我被允許五點(diǎn)接我的孩子。

      ●I’m going to buy him a violin for his birthday.他生日的時(shí)侯,我打算給他買一把小提琴.●I’m in a meeting until 1.00.我開會(huì)開到1點(diǎn)鐘 ●I`m late ,aren`t you 我遲到了,是不是?

      ●I’m tired.I’ll take a taxi to go there.我累了,我想打的去.● I’m having my TV repaired.我正在讓人幫我修電視呢?!馡t's a very interesting film.這是部非常有意思的電影. ●I must get some slides made.我得弄幾張幻燈片.●I have had the websit improued.我已經(jīng)請(qǐng)人修改了網(wǎng)站?!馡’ve never been to Greece, and I’d love to go there.我從來沒去過希臘,我很想去.●I’ve got the same sense of humour as my mum.我跟我的媽媽一樣都有幽默感.●I used to like singing,but I don`t sing anymore.我曾經(jīng)很喜歡唱歌,但現(xiàn)在都不唱了.●I used to swim , but I haven’t lately.我以前一直游泳,但后來不游了.●It would be great to see you to catch up on all our news.見到你們聊聊近況,那該有多好啊.●It would be great to see you again.再見到你真是太好了 ●It is very cold outside I`d rather stay at home.外面非常冷,我寧愿呆在家里

      ●If it`s were fine.如果天氣好的話

      ●If I won the lottery, I’d buy a flat(large house).如果我中了彩票,我就買套公寓(房子).●If my brother calls, tell him to meet meat at six.如果我兄弟打電話來,告訴他六點(diǎn)鐘和我見面?!馦y dad used to be a farmer and so did my grandfather.我父親以前是個(gè)農(nóng)民,我爺爺也是.●Let’sgooutfordinner.我們出去吃頓飯吧?!馤et’s go and watch a football game, Shall we? 我們一起去看球賽,好嗎?

      ●Looking after children can be very tiring.照料小孩可能會(huì)很累

      ●My home is far from the city centre.我家離市中心很遠(yuǎn).●Mr Hilton is not good at sports.Neither is his child 希爾頓先生不擅長(zhǎng)體育,他的孩子也不擅長(zhǎng) ●One of the biggest sporting events in the world is the Olympic Games.奧運(yùn)會(huì)是世界上最大的體育賽事之一. ●Our designer,who joined us last year,works very hard.我們的設(shè)計(jì)師工作很努力,他是去年加入我們的。●Polly(波莉)is worried about her lack of experience.波莉擔(dān)心自己缺乏經(jīng)驗(yàn).●Peter, you need to have your hair cut.彼特你該理發(fā)了

      ●Saladforme 我要份沙拉。

      ●Sandy is wearing a long, black, silk dress.桑迪穿著黑色的長(zhǎng)絲裙.●Shall we have something to eat我們吃點(diǎn)東西好 ●She asked if she could have a cup of tea 她問她是否能喝一杯茶

      ●She borrowed the bood and gave it back on Monday.她借了本書周一就還了

      ●Soccer is one of the most dangerous sports in the world.英式足球是世界上最危險(xiǎn)的體育活動(dòng) ●She looks like her mother,doesn’t she她長(zhǎng)得象她母親,是不是?

      ●She doesn't like swimming and neither does her sister.她不喜歡游泳,她妹妹也不喜歡游泳?!馭he used to live here.她曾經(jīng)住在這里

      ●This shirt is too small.這件襯衫太小了.B: No, I think it’s big enough.不,我覺得夠大了.●This T-shirt is mine and That one is yours這件T恤是我的,那件是你的●There’s enough salad, isn’t there? 那的沙拉夠了,是不是?

      ●The accounts ,which are in a bit of a mess ,have tobe ready for next month..賬目有點(diǎn)亂下個(gè)月要準(zhǔn)備好.●The new suitcase which Xiaoyan(曉燕)got yesterday is full already.曉燕昨天新買的行李箱已經(jīng)裝滿了.●The hotel is surrounded by fields and woods.酒店四周環(huán)繞著田野和樹林.●The bride was dressed in a long white dress.新娘穿著白色的長(zhǎng)裙.●The room ,which is in a mess needs to be cleared up immediately 那個(gè)亂七八糟的房間需要打掃了.●The window was smashed and the lock on the front door is broken.窗戶被打破了,前門的鎖也壞了.●The flat was in a bit of mess.公寓有點(diǎn)亂。

      ●They lived in a village north of London.他們住在倫敦北部的一個(gè)小村莊里.●They walked slowly along the road.他們沿著路慢慢走著

      ●They said they didn’t know where the books were.他們說他們不知道書在哪兒

      ●They enjoyed themselves at the party.他們?cè)诰蹠?huì)上玩的很開心 ●While they were eating, they discussed the website.他們一邊吃飯,一邊討論網(wǎng)站的事.●We’ve become good friends since last summer.從去年夏天起我們就成了好朋友了.●We have enough money to improve the website.我們有足夠的資金來改善我們的網(wǎng)站.●We needed to have the website redesigned.我需要請(qǐng)人重新設(shè)計(jì)網(wǎng)站。

      ●We have known each othersince we went to school.自從我們上學(xué)后我們就相互認(rèn)識(shí)了

      ●We have enough money to improve the website.我們要有足夠的資金改善我們的網(wǎng)站

      ● Wecould have something to eatafter the film or go to a pub.我們看完電影后可以去酒巴吃點(diǎn)兒東西 ●We’ve got enough money to hire extra staff.我們有足夠的錢,額外請(qǐng)幾個(gè)工人.●When I see her , I will tell her about her brother 當(dāng)我見到她時(shí),我會(huì)告訴她有關(guān)她弟弟的事

      ●While she was waiting, her phone rang.她正等著,她的電話響了.●Which is the best football team in the world? 哪支是世界上最好的足球隊(duì)

      ●Which do you prefer, tea or coffee ?你要喝茶還是咖啡

      ●You’ll be here tomorrow, won’t you?你明天不會(huì)去那,是不是

      ●You must have left it somewhere else.你一定把它放哪兒了.●You must have put it behind the door.你一定是把它放在門后

      ●You can go there either by bus or by tube你去那兒可以坐公共汽車,也可以坐地鐵

      ●You don`t have to come tomorrow 明天你不必來

      閱讀理解

      一.Dear all,This message is just to confirm the details for the next few days.See you all,Mary

      1.They’ll load the vanafter Dave has picked it2.They’ll stay in a hotelone night.3.Mary will get to the hotel pm 4.They’ll stay at the hotel on night.二. Hi, Sharon,I’ve only got 10 days left in

      England.How are things with you?Love Xiaoyan1.When will Xiaoyan leave England?2.Where will Xiaoyan live after moving out?3.What will happen to Franco’s flat when Xiaoyan and

      4.Why does Xiaoyan need another suitcase?5.What would Xiaoyan most possibly do when 三.My grandfather was a completely different person before he had a stroke., relaxed man.work very hard.4.Doctors asked working_after he had a stroke.5.When he died, he四Ivydale Guesthouse ****Bath Tourist Association ApprovedFor reservations or a brochure, please call(01225)1212355

      Ron and Ann3.Guests can

      5.Peoplesmoke in the guesthouse.五.Mrs Black was having a lot of trouble with her skin(皮膚),“Well, when I got home, I found your shopping list beside the telephone and bought everything you have written down.”

      1.Mrs Black’s doctor didn’t know what was wrong with her skin.對(duì)

      2.The hospital sent Mrs Black the test results.錯(cuò)

      3.Mrs Black took the piece of paper with her to the par錯(cuò)Mike’slifeinLondon now ???.Nothing’s 4.Mr Black usually does the shopping for the changed really.Oh ,and I still can’t swim.family.錯(cuò)1.Mike now lives in London 5.Mr Black thought his wife needed the things 2.Mike got up late every morning.written on the paper.對(duì)3 .25 years later ,Mike still is late as in the past.六 The day was like any other day in his life..He 4.As boys both of them liked riding bicycles.went away and smiled, thinking he was happier.5 .Theywalked5milesbackhome because they 1.Tom passed the shop by bus.錯(cuò)were drunk。2.Tom stopped in front of the shop to look at the 十三Thank you for calling the Lincoln Tourist shoes he liked.對(duì)Information Office.I’m afraid the office is closed 3.The pair of shoes were too expensive for Tom and at the moment????.You can get off the bus at his mother.對(duì) five places of interest and continue your journey 4.The boy sitting in the wheel chair had no legs.對(duì)later.5.Tom went home to tell his mother about what 1.The office hour is from 10.30 to 3 on Sunday.錯(cuò) had happened.錯(cuò) 2.The office provides information about where to eat.錯(cuò) 七I go to the barber(理發(fā)師)every month.“I have 3.There is tour guide on the bus who tells you 期never eaten this food before, so I am not going to about the places of interest.錯(cuò) eat it now.”4.You are not allowed to get off the bus before the 1.The writer has his hair cut every month.對(duì)tour ends.錯(cuò)2.They got to know each other only a few months ago.錯(cuò)3.Every year the barber goes to some cities or villages in France.對(duì) 4.The barber is not very old but he has tried many strange food and drinks.錯(cuò)5.The barber lived in France when he was young.錯(cuò)八.Sarah Peters was born on January 4th, 1973 in Brighton.he is also a good writer.She has written two books about her marketing experiences.1.Sarah Peters received her secondary education(中學(xué)教育)in Brighton.錯(cuò)2.She studied Marketing in London Business College.對(duì)3.She got her first job in 1993錯(cuò)4.She got on well with people working in the business company in London.錯(cuò)

      5.She wrote books about how to be a good mother and a marketing expert.錯(cuò)

      九 Mr Spinney has got a great love for puppets(木偶).He is now sixty ????She looked at him and then said ,”Mummy!Does BigBird know he’s got a man inside him?”

      1.Mr Spinney is an actor.對(duì)

      2.He started making puppets when he was eight 錯(cuò) 3.Sesame Street is popular in America and other countries.對(duì)

      4.Mr Spinney has got a lot of money playing the part of Big Bird.錯(cuò)

      5.The child knows that Big Bird is actually played by an actor.錯(cuò)

      十Hi ,Tim ,Well ,I back here and –how do you say it –nose to the grindstone again.Actually it is ???.So you can expect an initation next month.I’d really like you to meet our team out here.I’ll be in touch again.Please give my love to everyone.Xiaoyan1.What does ‘nose to the grindstone ‘ mean here? 2.How has Shanghai changed according to Xiaoyan?3.What is Xiaoyan’

      4.Is it possible that Xiaoyan can buy her own flat? 5.十一Linda was a few minutes late.Wilson had left the office when she got there.His secretary told her he would be back in a few minutes????..he asked with a smile.It seemed she had got the job after all!

      (1)Linda was late for the interview because she got up too late.錯(cuò)

      (2)Wilson left the office to meet Linda.錯(cuò)

      (3)Linda went into Wilson’s office by herself.錯(cuò)(4)Linda was experienced in radio and tdlevision work.錯(cuò)(5)Linda was surprised she could get the job.對(duì) 十二.When I first knew Mike ,we lived in a amall village in Scotland.It was very different from

      5.This is a telephone message錯(cuò) 十四Welcome to the historic and beautiful City of Lincoln?.You can get off the bus at five places of interest and continue your journey later.1.The office hour is from 10.30 to 3 on Sunday.錯(cuò)2.The office provides information about where to eat對(duì)3.There is a tour guide on the bus who tells you about the places of interest.錯(cuò) 4.You are not allowed to get off the bus before the tour ends.錯(cuò)5.This is a telephone message.對(duì)

      第五篇:電大英語(yǔ)I

      電大英語(yǔ)I(2)期末復(fù)習(xí)第一部分交際用語(yǔ)

      1.--When did you first cone to China?Have you ever tried wind urfmg?What does your English teacher look like?

      -She likes singing.A.Right B.Wrong

      6.See you later.A.Right B.Wrong 7.-Do you like your job?Where did you go for your holiday?How often do you go swimming?What would you like to drink, madam?Are you ready to order?How can I book a cheap hotel?Have you seen today's newspaper?-Yes, Iam.A.Right B.Wrong 15.Yes, it is.Can I help you? A.Right B.Wrong

      17.Yes , but I'm very tired.A.Right B.Wrong 18.-How do you like the film?-It' s very good.I like it.A.Right B.Wrong

      19.That's a good idear.A.Right B.Wrong

      20.You ordered some fish , don 't you?in Welbeck Street.Steve and I are getting the 4.30 p.m.train.We're stopping to check in at the hotel to pick up the keys and get changed at 6.00.We have to check out of the hotel by 9.00 on Saturday morning because they have a big group coming to the hotel.So we have to get up early, I'm afraid!

      Dave and Paul, if you can't get to the hotel by about 7.00, let's meet in the cafe at the university at 7.30.We'll set up the equipment at 8.00 for the gig and have a rehearsal.See you all, Mary

      1.They'll load the van

      A.after Dave has picked it up B.tomorrow morning C.when Dave comes 2.They'll stay in a hotel for A.two nights B.one night C.a few hours

      3.Mary will get to the hotel

      A.at 4.30 pm B.at 5 pm C.before 6pm 4.They'll stay at the hotel on night.A.Saturday B.Friday C.Sunday 5.Dave and Paul can meet Mary at the hotel if they

      A.arrive before 7.30 B.arrive before 7 C.get up early in the morning 第2篇.Hi, Sharon,I've only got 10 days left in England.Can you believe I've already been here for a year? There's so much to do before I leave!I really must buy presents for my English friends to thank them for all their help.I have to move out of my room on Friday because Franco has got another tenant.At least I don't have to find somewhere else to live.I'm going to spend a few days with friends.He is letting the whole flat because Mary is moving just before her marriage.The time has gone so quickly.I cannot believe that I've been here for a whole year.And I must start packing tooa short walk from the city centre.Well-equippedwe offer full English and buffet breakfasts.Vegetarian food available on request.Peace and quiet-Ivydale is situated in its own gardens, offering the perfect atmosphere for business travellers and tourists.Please note that we operate a strictno-smoking policy.“ Mini-break deals available.For reservations or a brochure, please call(01225)1212355

      1.The owner of the guesthouse is/are().A.Ivydale

      B.Ron and Ann C.Bath 2.The guesthouse is()the city center.A.near to

      B.Far from C.in 3.Guests can().A.make tea in their room B.get online with their computer C.smoke in their room 4.The guesthouse is()

      A.boring but quiet B.peaceful and quiet

      C.noisy and busy 5.People()smoke in the guesthouse.A.can B.don't want to C.are not allowed to 閱讀理解2Right/Wrong 第1篇 Mrs Black was having a lot of trouble with her skin(E)}k), so she went to her doctor about it.He could not find anything wrong with her, so he sent her to the hospital for tests.The hospital, of course, sent the result of the tests to Mrs Black's doctor, and the next morning he telephoned her to give her a list of the things that he thought she should not eat, because any of them might be the cause of her skin trouble.Mrs Black carefully wrote all the things down on a piece of paper, which she then left beside the telephone while she went out to a party.When she came back home several hours later, she found her husband waiting for her.He had a basket full of packages(ta)beside him, and when he saw her, he said, ”Hello, dear.I have done all your shopping for you.“

      ”Done all my shopping?“ she asked in surprise, ”But how did you know what I want?“ ”Well, when T got home, I found your shopping list beside the telephone and bought everything you have written down.“

      1.Mrs Black's doctor didn't know what was wrong with her skin.A.Right.B.Wrong.2.The hospital sent Mrs Black the test results.A.Right.B.Wrong.3.Mrs Black took the piece of paper with her to the party.A.Right.B.Wrong.4.Mr Black usually does the shopping for the family.A.Right.B.Wrong.5.Mr Black thought his wife needed the things written on the paper.A.Right.B.Wrong.第2篇

      The day was like any other day in his life.Tore walked past the shop on the street corner.He stopped to look at the front row of shoes, and he felt happy to see that the pair of shoes he wanted very much were still there.Looking down, he felt sorry for himself.He really wanted to have them for his birthday.He sadly walked away and thought how to tell his mother about it.He knew she would give him anything he liked if she could.But he also knew very well she had little money.He decided not to go home at once, as he looked worried and his mother would notice it.So he went to the park and sat on the grass.Then he saw a boy in a wheel chair.He noticed that the boy moved the wheel with his hands.Toni looked at him carefully and was surprised to see the boy had no feet.He looked at his own feet.”It's much better to be without shoes than without feet,“ he thought.There was no reason for him to feel so sorry and sad.He went away and smiled, thinking he was happier.1.Tom passed the shop by bus.A.Right.B.Wrong.2.Tom stopped in front of the shop to look at the shoes he liked.A.Right.B.Wrong.3.The pair of shoes were too expensive for Tom and his mother.A.Right.B.Wrong.4.The boy sitting in the wheel chair had no legs.A.Right.B.Wrong.5.Tom went home to tell his mother about what had happened.A.Right.B.Wrong._ 第3篇,I go to the barber(理發(fā)師)every month.I don't like very short hair, so my barber doesn't cut off much.I have known him for almost four years now, and when I go to him, we always talk a lot.He tells me all his news, and I tell him all mine.He meets a lot of interesting people in his shop and he talks to most of them, so he always has a lot of news for me.Every year my barber goes to France for two weeks for his holidays, and when he comes back to England, he has a lot of interesting ncws.is cutl about While he beautiful old

      villages, strange food other things.I sit there with open ears.in,-my hair, he tells me cities and quiet little and drinks and many and listen to the old man

      Although my barber is old, he always tries new things.He never said, ”I have never eaten this food before, so I am not going to cat it now.“ 1.The writer has his hair cut every month.A.Right.B.Wrong.2.They got to know each other only a few months ago.A.Right.B.Wrong.3.Every year the barber goes to some cities or villages in France.A.Right.B.Wrong.4.The barber is not very old but he has tried many strange food and drinks.A.Right.B.Wrong.5.The barber lived in France when he was young.A.Right

      .B.Wrong.第4篇

      Sarah Peters was born on January 4th, 1973 in Brighton.She and her family lived in Brighton until she was ten.Then they moved to Oxford and stayed there until she left school---that's Fendale Secondary School---at eighteen.Then she went to London Business College and got a diploma(3C;L)in Marketing(i t ffj IVffl).After that Sarah Peters got a job with a hotel group---the TFC Hotel Group---in Liverpool, as a marketing assistant.That happened in 1992 and she left the hotel group in October 1993.She left because she didn't like to stay in Liverpool.She wanted to work in London.Her life changed a lot after she went to London.She joined a large business company and soon made a name for herself(1'14-)because of her special ability and excellent work in marketing.Sarah Peters is now married with two lovely daughters(女兒).Besides(除了)being an excellent marketing expert and a good mother.she is also a good writer.She has written two books about her marketing experiences.1.Sarah Peters received her secondary education(中學(xué)教育)in Brighton.A.Right.B.Wrong.2.She studied Marketing in London Business College.A.Right.B.Wrong.3.She got her first job in 1993.A.Right.B.Wrong.4.She got on well with people working in the business company in London.A.Right.B.Wrong.5.She wrote books about how to be a good mother and a marketing expert.A.Right.B.Wrong.第四部分 句型變換

      I went shopping.I needed a new pair of shoes.(用because將兩句合成一句)

      I went shopping, because I needed a new pair of shoes.2.”Can you phone me later, Susan?“ said David.(用ask, to改寫句子)David asked Susan to phone him later.3.l'm not a teacher and she isnt' a teacher,either.(用neither改寫句子)I'm not a teacher, neither is she.4.She forgot about the meeting yesterday.(用 What針對(duì)the meeting改寫句子)What did she forget about yesterday?

      5.His neighbor heard them.They made a noise.(用動(dòng)詞ing形式改寫成一句話)His neighbor heard them making a noise.6.He stole the laptop.(改為被動(dòng)語(yǔ)態(tài))The laptop was stolen by him.7.Tim didn't go to work the next day.He cleaned up the flat.(用instead of將兩句合成 一句)

      Tim cleaned up the flat the next day instead of going to work.8.” I can't find my notebook," she said.(改為間 接引語(yǔ))

      She said that she couldn't find her notebook.9.It was a place.He wanted to go there.(用 where將兩句合成一句)

      It was a place where he wanted to go.IO.Tim has lost his camera.I have lost my camera.(用s。將兩句合成一句)Tim has lost his camera, so have I.11.1 was too hot.I couldn't open the window.(用 but將兩句連成一句)

      I was too hot, but I couldn't open the window.12.Although it rained, the visit was a success.12.Although it rained, the visit was a success一(ill In spite of將兩句連成一句),The visit was a success in spite of rain.13.I'm tall and thin.My mother is too.(用so 將兩句連成一句)

      I'm tall and thin, so is my mother.14.They are going to look after the cat.(用 What針對(duì)the cat改寫句子)What are they going to look after?

      一5.He disturbed the burglars.(JTI被動(dòng)語(yǔ)態(tài)改寫 句子)

      The burglars were disturbed by him.第五部分英譯漢

      1.I didn't get up until 11.30 this morning.2.Football is the most popular sport in the wor記.3.1 need to be at the airport by 6.00 o'clock.4.I've never been to Greece, and I'd love to go there.5.We've got enough money to hire extra staff.參考答案:

      I.我今人上午十一點(diǎn)半才起床。2.足球是世界_卜最流行的體育運(yùn)動(dòng)。3.我得在六點(diǎn)前到達(dá)機(jī)場(chǎng)。

      4.我從沒去過希)JA,我很想去那兒。3.1.The hotel is surrounded by fields and woods.2.The bride was dressed in a long white dress.3.The window was smashed and the lock on the front door is broken.4.My dad used to be a farmer and so did my grandfather.5.It would be great to see you to catch up on all our news.參考答案:

      I.飯店四周川野樹林環(huán)繞。2.新娘穿著白色的長(zhǎng)裙.3.窗戶給砸了,前門的鎖也被弄壞了。4.我一爸爸從前是農(nóng)人,我爺爺也是。5.到時(shí)見了面咱們把這些日子發(fā)生的事好 好聊一聊,會(huì)多開心啊。4.!.He came across an old violin at his aunt's house.2.1 must get some slides made.3.I've got the same sense of humour as my mum.4.While she was waiting, her phone rang.5.The new suitcase which Xiaoyan(曉燕)got yesterday is full already.參考答案:

      I.他在他姑(姨)媽家偶然發(fā)現(xiàn)了一把舊提 琴。

      2.我必須(讓人)做一些幻燈片。3.我和我媽媽一樣,有幽默感。4.她正在等待的時(shí)候,電話鈴響了。5.曉燕昨天新買的箱子己經(jīng)裝滿了。英譯漢:

      1.He studies in a university west of Beijing.2.He came across an old painting at his friend's house.3.1 had the windows cleaned yesterday.4.He used to play basketball every Sunday.5.She would buy a large house if she won the lottery.6.The flat was in a bit of mess.7.Both of the boys are good at singing.8.They enjoyed themselves at the party.9.She doesn't like swimming and neither does her sister.10.I've been learning English for three years.參考答案:

      I.他在北京西邊的一所大學(xué)學(xué)習(xí)。2.他在他朋友家里遇到一幅老圖畫。3.昨大我找人清洗了窗子。4.他過去常在星期人打籃球。

      5.她要是中了彩票,她就去買一所大別墅。6.公寓房里有點(diǎn)亂。7.兩個(gè)男孩都掖長(zhǎng)唱歌。8.他們?cè)谕頃?huì)_卜玩得很盡興。9.她不喜歡游泳,她的姐妹也不喜歡。10.我學(xué)英語(yǔ)己學(xué)了三年.5.我們有足夠的錢額外雇用員工。2.1.They lived in a village north of London.2.I've played table tennis a lot, but I've never tried tennis.3.1 must have left the camera in the shop.4.Polly(波莉)is worried about her lack of experience.5.If I won the lottery, I'd buy a flat.參考答案:

      I.他們住在倫敦北邊的一個(gè)村子里。2.我乒乓球打得很多,網(wǎng)球卻從未打過。3.我一定是將相機(jī)丟在了商店里。4.波莉擔(dān)心自己缺乏經(jīng)驗(yàn)。

      5.如果我中了彩票,我就買一套公寓。

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