【导语】“thunder”通过精心收集，向本站投稿了9篇考研英语试题每日一练，下面是小编整理后的考研英语试题每日一练，欢迎您阅读分享借鉴，希望对您有所帮助。
- 目录
篇1：考研英语试题每日一练
考研英语试题每日一练
Its scientists were the world’s best, its workers the most skilled. America and Americans were prosperous beyond the dreams of the Europeans and Asians whose economies the war had destroyed.
解词：
prosperous:adj. 繁荣的；兴旺的
beyond：在……之外
析句：
前一句中its workers the most skilled是一个伴随状语，省略了其中的being，补齐成分后应为its workers being the most skilled。后一句中beyond the dreams of the Europeans and Asians作prosperous的状语，beyond为介词，是“超越，超出”的意思。而whose economies the war had destroyed作定语从句修饰the Europeans and Asians，原形是the war had destroyed the economies of the Europeans and Asians。
翻译：
美国的科学家是世上最优秀的，它的.工人是最富于技术的。美国的国富民强是那些经济遭到战争破坏的欧亚诸国做梦也无法达不到的。
篇2：考研英语试题
考研英语试题
Part I
Reading Comprehension （20'）
Directions： There are 4passages in this part. Each passage is followed by some questions or unfinished statements. For each of there are four choices marked A),B),C),and D). You should decide on the best choice and mark the corresponding letter on the Answer Sheet with a single line through the center.
Passage One
Questions 1 to 5 are based on the following passage.
For anyone who is set on a career in fashion， it is not enough to have succeeded in college. The real test is whether they can survive and become established during their early 20s making a name for themselves in the real world where business skills can count for as much as flair（眼光） and creativity.
Fashion is a hard business. There is a continuous amount of stress because work is at a constant breakneck （高速而危险的） speed to prepare for the next season's collections. It is extremely competitive and there is the constant need to cultivate good coverage in newspapers and magazines. It also requires continual freshness because the appetite for new ideas is hard to satisfy. “We try to warn people before they come to us about how tough it is,” says Lydia Kemeny, the Head of Fashion at St. Martin's School of Art in London. “And we point out that drive and determination are essential.”
This may seem far removed from the popular image of fashionable young people spending their time designing pretty dresses. That may well be what they do in their first year of study but a good college won‘t be slow in introducing students to commercial realities. “We don’t stamp on the blossoming flower of creativity but in the second year we start introducing the constraints of price， manufacturability， marketing and so on.”
Almost all fashion design is done to a brief. It is not a form of self-expression as such, although there is certainly room for imagination and innovation. Most young designers are going to end up as employees of a manufacturer or fashion house and they still need to be able to work within the characteristic style of their employer. Even those students who are most avant-garde（标新立异的） in their own taste of clothes and image may need to adapt to produce designs which are right for the mainstream of market. They also have to be able to work at both the exclusively expensive and the cheap end of the market and the challenge to produce good design inexpensively may well be demanding.
1.To be successful as a fashion designer you must .
A） have excellent academic qualifications
B） be able to handle business problems
C） be well established before you are 20
D） have taken an intensive commercial course
2.All fashion designers should expect to
A） work without carelessness and laziness
B） cope with continual fatigue
C） make a rapid turnover
D） endure tough competition
3.In fashion design one of the most important factors is to
A） make instant decisions
B） satisfy excessive demands
C） maintain good press contacts
D） cultivate public taste
4. Initially， many young designers have to
A） hold back their creativity
B） present an encouraging picture
C） change their personal taste in fashion
D） inform to a certain image
5.The views on fashion design expressed in this article
A） get rid of some common illusions
B） present an encouraging picture
C） contain some innovative ideas
D） discount the creative element
篇3：考研英语试题
2017考研英语试题
Section I Use of English
Directions:
Read the following text. Choose the best word(s)for each numbered blank and mark A，B，C or D on ANSWER SHEET.(10 points)
Though not biologically related, friends are as “related” as fourth cousins, sharing about 1% of genes. That is 1 a study, published from the University of California and Yale University in the Proceedings of the National Academy Sciences, has 2 .
The study is a genome-wide analysis conducted 3 1,932 unique subjects which 4 pairs of unrelated friends and unrelated strangers. The same people were used in both 5 .
While 1% may seem 6 , it is not so to a geneticist. As James Fowler, professor of medical genetics at UC San Diego, says, “most people do not even 7 their fourth cousins but somehow manage to select as friends the 8 our kin.”
The study 9 found that the genes for small were something shared in friends but not genes for immunity. Why this similarity exists in smell genes is difficult to explain, for now, 10 , as the team suggests, it draws us to similar environments but there is more 11 it. There could be many mechanisms working together that 12 us in choosing genetically similar friends 13 “functional Kinship” of being friends with 14 !
One of the remarkable findings of the study was the similar genes to be evolution 15 than other genes. Studying this could help 16 why human evolution picked pace in the last 30,000 years, with social environment being a major 17 factor.
The findings do not simply explain people’s 18 to be friend those of similar 19 backgrounds, say the researchers. Though all the subjects were drawn from a population of European extraction, care taken to 20 that all subjects, friends and strangers, were taken from the same population.
1、[A]what [B]why [C]how [D]when
2、[A]defended [B]concluded [C]withdrawn [D] advised
3、[A]for [B]with [C]by [D]on
4、[A]separated [B]sought [C]compared [D] connected
5 、[A]tests [B] objects [C]samples [D]examples
6、[A]Insignificant [B]unexpected [C] unreliable [D]incredible
7、[A]visit [B]miss [C] know [D] seek
8、[A]surpass [B] influence [C] favor [D]resemble
9、[A]again [B] also [C]instead [D]thus
10、[A] Meanwhile [ B]Furthermore [C] Likewise [D]Perhaps
11、[A] about [ B] to [C] from [D]like
12、[A] limit [ B] observe [C] confuse [D]drive
13、[A] according to [ B] rather than [C] regardless of [D]along with
14、[A]chances [ B]responses [C]benefits [D]missions
15、[A] faster [ B]slower [C] later [D]earlier
16、[A] forecast [ B] remember [C] express [D]disruptive
17、[A] unpredictable [ B] contributory [C] controllable [D]disruptive
18、[A] tendency [ B] decision [C]arrangement [D]endeavor
19、[A] political [ B]religious [C] ethnic [D]economic
20、[A] see [ B]show [C] prove [D]tell
篇4：司法考试每日一练
理论法学【单选题】
关于中国古代刑罚制度的说法，下列哪一选项是错误的?( )
A、“八议”制度自曹魏《魏律》正式入律，其思想渊源为《周礼・秋官》的“八辟丽邦法”之说
B、“秋冬行刑”制度自唐代始，其理论渊源为《礼记・月令》关于秋冬季节“戮有罪，严断刑”之述
C、“大诰”是明初的一种特别刑事法规，其法律形式源自《尚书・大诰》周公对臣民之训诫
D、“明刑弼教”作为明清推行重典治国政策的思想基础，其理论依据源自《尚书・大禹谟》“明于五刑，以弼五教”之语
商经法【单选题】
依票据法原理，票据具有无因性、设权性、流通性、文义性、要式性等特征。关于票据特征的表述，下列哪一选项是错误的?( )
A、没有票据，就没有票据权利
B、任何类型的票据都必须能够进行转让
C、票据的效力不受票据赖以发生的原因行为的影响
D、票据行为的方式若存在瑕疵，不影响票据的效力
三国法【多选题】
甲国贸易公司航次承租乙国籍货轮“锦绣”号将一批货物从甲国运往中国，运输合同载有适用甲国法律的条款。“锦绣”号停靠丙国某港时与丁国籍轮“金象”号相撞，有关货损和碰撞案在中国法院审理。关于该案的法律适用，下列哪些选项是正确的?( )
A、有关航次租船运输合同的争议应适用与合同有最密切联系的法律
B、有关航次租船运输合同的争议应适用甲国法律
C、因为“锦绣”号与“金象”号的国籍不同，两轮的碰撞纠纷应适用法院地法解决
D、“锦绣”号与“金象”号的碰撞应适用丙国法律
刑诉【单选题】
在单位犯罪案件的审理程序中，如被告单位的诉讼代表人与被指控为单位犯罪直接负责的主管人员是同一人，应当由下列哪一主体另行确定被告单位诉讼代表人?( )
A、被告单位
B、被告单位的直接主管机关
C、检察院
D、法院
民诉【单选题】
关于回避，下列哪一说法是正确的?( )
A、当事人申请担任审判长的审判人员回避的，应由审委会决定
B、当事人申请陪审员回避的，应由审判长决定
C、法院驳回当事人的回避申请，当事人不服而申请复议，复议期间被申请回避人不停止参与本案的审理工作
D、如当事人申请法院翻译人员回避，可由合议庭决定
行政法【多选题】
《反不正当竞争法》规定，当事人对监督检查部门作出的处罚决定不服的，可以自收到处罚决定之日起15日内向上一级主管机关申请复议;对复议决定不服的，可以自收到复议决定书之日起15日内向法院提起诉讼;也可以直接向法院提起诉讼。某县工商局认定某企业利用广告对商品作引人误解的虚假宣传，构成不正当竞争，处10万元罚款。该企业不服，申请复议。下列哪些说法是正确的?( )
A、复议机关应当为该工商局的上一级工商局
B、申请复议期间为15日
C、如复议机关作出维持决定，该企业向法院起诉，起诉期限为15日
D、对罚款决定，该企业可以不经复议直接向法院起诉
篇5：考研英语试题
Section Ⅰ Use of English
Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A,B,C or D on ANSWER SHEET 1(10 points)
The human nose is an underrated tool. Humans are often thought to be insensitive smellers compared with animals, 1 this is largely because, 2 animals ,we stand upright. This means that our noses are 3 to perceiving those smells which float through the air, 4 the majority of smells which stick to surfaces. In fact 5 , we are extremely sensitive to smells, 6 we do not generally realize it. Our noses are capable of 7 human smells even when these are 8 to far below one part in one million.
Strangely, some people find that they can smell one type of flower but not another, 9 others are sensitive to the smells of both flowers. This may be because some people do not have the genes necessary to generate 10 smell receptors in the nose. These receptors are the cells which sense smells and send 11 to the brain. However, it has been found that even people insensitive to a certain smell 12 can suddenly become sensitive to it when 13 to it often enough.
The explanation for insensitivity to smell seems to be that brain finds it 14 to keep all smell receptors working all the time but can 15 new receptors if necessary. This may 16 explain why we are not usually sensitive to our own smells we simply do not need to be. We are not 17 of the usual smell of our own house but we 18 new smells when we visit someone else#39;s. The brain finds it best to keep smell receptors 19 for unfamiliar and emergency signals 20 the smell of smoke, which might indicate the danger of fire.
1. ［A］although ［B］as ［C］but ［D］while
2. ［A］above ［B］unlike ［C］excluding ［D］besides
3. ［A］limited ［B］committed ［C］dedicated ［D］confined
4. ［A］catching ［B］ignoring ［C］missing ［D］tracking
5. ［A］anyway ［B］though ［C］instead ［D］therefore
6. ［A］even if ［B］if only ［C］only if ［D］as if
7. ［A］distinguishing［B］discovering ［C］determining［D］detecting
8. ［A］diluted ［B］dissolved ［C］determining［D］diffused
9. ［A］when ［B］since ［C］for ［D］whereas
10. ［A］unusual ［B］particular ［C］unique ［D］typical
11. ［A］signs ［B］stimuli ［C］messages ［D］impulses
12. ［A］at first ［B］at all ［C］at large ［D］at times
13. ［A］subjected ［B］left ［C］drawn ［D］exposed
14. ［A］ineffective ［B］incompetent ［C］inefficient［D］insufficient
15. ［A］introduce ［B］summon ［C］trigger ［D］create
16. ［A］still ［B］also ［C］otherwise ［D］nevertheless
17. ［A］sure ［B］sick ［C］aware ［D］tired
18. ［A］tolerate ［B］repel ［C］neglect ［D］notice
19. ［A］availabe ［B］reliable［C］identifiable［D］suitable
20. ［A］similar to［B］such as ［C］along with ［D］aside from
篇6：考研英语试题特点
考研英语试题特点
1、文章短，挖空多
众所周知，一般说来，文章越短，挖空密度越大，由于失去的语言信息越多，理解文章的难度就越大，解答试题的难度也就会相应加大，考研英语近五年试题特点。作为测试学生的语言知识综合运用能力的试题，必须要保持一定的难度系数。为此，控制试题短文的长度是完全必要的。当然，试题的难易程度还取决于文章本身的句子结构和造句。如果通篇是简单句结构，用词简单，自然便于理解，容易选择答案。相反，如果文章多用非谓语动词和其他短语结构，多用难词，则必然增强试题的难度。不过，从目前英语中“完形填空”试题的选文来看，都不会超越现行大学英语六级考试难度。这就为考生解答试题提供了有利条件。
2、情景意义选择为主，语法选择填空极少
我们知道，完形填空试题，要求考生根据文章的整体内容，分层次的结构和内容的逻辑关系，去选择符合文章情节的答案。这就决定着试题考查必须以情景意义选择为主。这种试题的特点是：在四个备选答案中，孤立地看对应挖空的句子，都能满足句子的要求，无论将哪个答案填进去，从语法上说都是正确的。
与之相反，有的'备选答案，无论排除错误项或者确定正确项，都需要依据语法知识，这就叫语法选择填空。孤立地看挖空的句子及其备选答案，其解题思路和要求与试题中的“语法惯用单项填空”是完全一样的。
由于情景意义选择填空的需要，每小题（每一空）的四个备选答案往往是相同的词类，其词形也相同。即：如果是副词，则都是副词；如果是动词过去分词，则都是过去分词：等等。即使个别小题中四个备选答案的词类有不相同者，其语法和功能也往往是一样的。
3、短文内容逻辑性强，文章结构严谨，层次分明
4、所选短文的英语语言符合大学英语的实际水平
研究分析历年考题中“完形填空”的短文，不难发现其语法结构，用词选句均未超过大学英语所学过的文章水平。这就为考生充分发挥自己的思维能力，理解掌握短文内容，选择正确答案创造了条件。但是，在短文中出现一些派生词，或者已学词语有了新的用法，新的意义，却是不足为怪的。
篇7：考研英语试题及答案
考研英语试题及答案
There is growing interest in East Japan Railway Co. ltd，one of the six companies，created out of the privatized nationa__l__ railway system. In an industry lacking exciting growth1，its plan to use real-estate assets in and around train stations__2__is drawing interest.
In a plan calledStation Renaissancethat it__3__in November，JR East said that it would__4__using its commercial spaces for shops and restaurants，extending them to__5__more suitable for the information age. It wants train stations as pick-up__6__for such goods as books，flowers and groceries__7__over the Internet. In a country where city__8__depend heavily on trains__9__commuting，about 16 million people a day go to its train stations anyway，the company __10__. So，picking up commodities at train stations__11__consumers extra travel and missed home deliveries. JR East already has been using its station__12__stores for this purpose，but it plans to create__13__spaces for the delivery of Internet goods.
The company also plans to introduce __14__cardsknown in Japan as IC cards because they use integrated circuit for__15__information__16__ train tickets and commuter passes__17__the magnetic ones used today，integrating them into a/an __18__pass. This will save the company money，because__19__for IC cards are much less expensive than magnetic systems. Increased use of IC cards should also__20__the space needed for ticket vending.
1.[A] perspectives [B] outlooks [C] prospects [D] spectacles
2.[A] creatively [B] originally [C] authentically [D] initially
3.[A] displayed [B] demonstrated [C] embarked [D] unveiled
4.[A] go beyond [B] set out [C] come around [D] spread over
5.[A] applications [B] enterprises [C] functions [D]performances
6.[A] districts [B] vicinities [C] resorts [D] locations
7.[A] acquired [B] purchased [C] presided [D] attained
8.[A] lodgers [B] tenants [C] dwellers [D] boarders
9.[A] for [B] in [C] of [D] as
10.[A] figures [B] exhibits [C] convinces [D] speculates
11.[A] deprives [B] retrieves [C] spares [D] exempts
12.[A] conjunction [B] convenience [C] department [D] ornament
13.[A] delegated [B] designated [C] devoted [D] dedicated
14.[A] clever [B] smart [C] ingenious [D] intelligent
15.[A] checking [B] gathering [C] holding [D] accommodating
16.[A] as [B] for [C] with [D] of
17.[A] but for [B] as well as [C] instead of [D] more than
18.[A] unique [B] single [C] unitary [D] only
19.[A] devices [B] instruments [C] readers [D] examiners
20.[A] reduce [B] narrow [C] dwarf [D] shrink
答案
1.C 2.A 3.D 4.A 5.C 6.D 7.B 8.C 9.A 10.A
11.C 12.B 13.D 14.B 15.C 16.A 17.C 18.B 19.C 20.A
总体分析
本文介绍了东日本铁路公司引人关注的新计划。文章第一段介绍说东日本铁路公司创造性地利用车站内部及周围房地产的计划正引起越来越多人的关注。第二段具体介绍了这一计划的内容及好处，即适应信息时代的要求，把车站作为网上购物的物品收取地，这样既为消费者提供了方便，又提高了递送物品的安全性。第三段介绍了该公司引入智能卡代替目前使用的各种磁卡作车票的`计划及其优点。
全文翻译
通过国家铁路系统的私有化创建起来的六大公司之一的东日本铁路有限公司，正吸引着越来越多人的目光。在一个发展前景不振的行业，它创造性地利用车站内部及周围的房地产的计划正引起人们的关注。
东日本铁路在11月份公布的车站复兴计划中说：它将不仅把它的商业空地用于开商店和餐馆，而且还要把这些商业空地用于更加适应信息时代的功能上去。它打算把车站作为网上所购物品如书籍、花卉和日用百货等的收取地。该公司估算，在一个都市人严重依赖列车作为上下班交通工具的国度里，每天大约有1600万人因各种原因来到它的车站。因此，在车站收取物品使消费者节省了路途而且也不像往家里递送那样容易丢失。东日本铁路已经开始把车站的便利店用于这一目的，但它打算为网上货物的递送创立专门的空间。
该公司还打算引入智能卡(在日本称为IC卡，因为它们利用集成电路储存信息)取代目前使用的磁卡作为车票和定期券，把各种不同的票券合为一体。这将为公司节省资金，因为IC卡的读卡机比磁系统要便宜的多。IC卡使用的增加还将会减少售票所占用的空间
篇8：考研英语试题联系
考研英语试题联系
Part II Reading Comprehension (45%)
Directions: In this section there 4 passages.Each passage is followed by 5 questions.For each sentence there are 4 choices marked A, B, C and D.Choose the best answer.Mark your answer on the ANSWER SHEET with a single line through the center.
Passage 1
While anything can happen in the world of gold, no one expects bullion(金条,金块)price to rise anytime soon.Desperation sales by Asian citizens and governments have been depressing gold prices for months.At this autumn's price of about $290 an ounce, gold is going for 10 percent less than last fall and 25 percent less than in 1996.
American jewelry counters barely reflect that steep decline.A survey by the World Gold Council found that Americans paid about $83 for the typical piece of gold jewelry this summer, down about $2 from what they paid in 1996.Most retail jewelers have lowered prices,says Michael Paolercio, CEO of Michael Anthony Jewelers, one of the nation's largest manufacturers of gold jewelry.Have they lowered them dollar for dollar? No.
Shoppers elsewhere buy gold jewelry with the sharp eye of an investor.But U.S.shoppers grab gold like blinded magpies(喜鹊), and they seem to disregard prices.In a 1997 survey of 2,107
Americans, the World Gold Council found that 85 percent didn't know about the daily price of gold.Worse, almost half of those who thought they knew were way off.
As a result, the cheaper cost of raw gold has generally meant higher profits for retailers.Zale Corp., the nation's largest jewelry retailer, for example, saw profits rise 36 percent in the year ending July 31, while sales rose only 9 percent.
The gold business has a long history of taking advantage of consumers.While today most jewelers won't outright lie, many hold back information to make it difficult to comparison-shop.When a U.S.News reporter visited 10 jewelers, department stores, and discount outlets last week, only two shops were willing to reveal the weight of a gold necklace.
Still, it is possible to buy low.
1.That the retail jewelry prices remain high in the United States can be accounted for by all of the following EXCEPT .
A.Asian citizens and governments have been selling gold
B.jewelry prices do not fall as much as gold prices do
C.U.S.shoppers are not smart enough
D.jewelry retailers get higher profits.
2.What does they(Par.2, last sentence)refer to?
A.Retail jewelers. B.Prices.
C.Jewels. D.Jewelry manufacturers.
3.What does way off(Par.3, last sentence)mean?
A.Losing their way. B.Going out of their way.
C.Not right. D.Going in the wrong direction.
4.What doesoutright(Par.5, sentence 2)mean?
A.Rightfully. B.Wrongly. C.Directly. D.Openly.
5.The last paragraph is likely to be followed by .
A.how to educate U.S.shoppers of gold jewelry
B.techniques of buying gold jewelry
C.techniques of investing in gold jewelry
D.cases in which steep decline in gold prices lead to steep decline in jewelry prices
篇9：考研会计专业英语试题
考研会计专业英语试题
1.Give a brief explanation for the following terms(10%）
(1)Journal entry
(2)Going concern
(3)Matching principle
(4)Working capital
(5)Revenue expenditure
2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%）
(1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and
2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries.
(2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements.
(3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges.
3.Translate the following Chinese statements into English (18%）
(1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。
纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。
(2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的`可靠性。
4.Translate the following statements into Chinese (12%）
(1)Accounting principles are not like physical laws； they do not exist in nature,awaiting discovery man. Rather,they are developed by man,in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.
(2)Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income,which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.
5.Multiple choice questions (choose the best for your answer)(10%）
(1)The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？
A.Making the adjustment entry for depreciation expenses twice；
B.Failure to recored interest accrued on a note payable；
C.Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；
D.Faillure to recored the earned portion of fees received in advance.
(2)How will net income be affected by the amortization of a discount on bonds payable？
A.Interest expense is increased,so net income is decreased；
B.Interest expense is decreased,so net income is increased；
C.Interest expense is increased,so net income is increased；
D.Interest expense is decreased,so net income is decreased；
(3)A stock dividend
A.Increase the debt-to-equity ratio of a firm；
B.Decrease future earnings per share；
C.Decrease the size of the firm；
D.Increase sharholder‘s wealth；
E.None of the above.
(4)A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999,an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100,its normal selling price. As a result of this error：
A.Income for 1999 is overstated；
B.Cost of sales for 2000 will be overstated；
C.Income for 2000 will be overstated；
D.Income for 2000 will not be affected.
E.None of the above.
(5Using the data presented below,calculate the cost of sales for the BC Company for 1999.
Current ratio 3.5
Quick ratio 3.0
Current liabilities 12/31/1999 $600000
Inventory 12/31/1999 $500000
Inventory turnover 8.0
The cost of sales for the BC Company for 1999 was：
A.$1600000；
B.$2400000；
C.$3200000；
D.$6400000；
E.None of these.
(6)W Company computed the following items from its financial records for 1999：
Price-earning ratio 12
Pay-out ratio 0.6
Assets turnover ratio 0.9
The dividend yield on W‘s common stock for 1999 is ：
A. 5% B. 7.2% C. 7.5% D. 10.2%
(7)the data about Accounts receivable of Newton Company for 1999 as follows：
Accounts receivable 12/31/1999 $150000
Allowance for uncollectible accounts 12/31/1999 5000(credit）
Bad debt expenses for the year 2000
During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700,What was the amount of accounts receivable written off as bad debts during 1999：
A. $1200 B. $1800 C. $2200 D. $2400
(8)Which one of the following items would likely increase earnings per share (EPS)of a corporation？
A.Declaration of a stock dividend；
B.Declaration of a stock split；
C.Purchase treasury stock；
D.A reduction in the amount of cash dividends paid；
E.None of above；
(9)The primary purpose for using an inventory flow assumption is to：
A.Parallel the physical flow of units merchandise；
B.Offset against revenue an appropriate cost of goods sold；
C.Minimize income taxes；
D.Maximize the reported amount of net income.
(10)Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：
A.$28000； B. $23000 C. $33000； D. $27000； E. Some other amount
6.Bonds payable issue and recording interest expenses.(15%）
The ABC Company sold $600000 of its 9.5%,12 years bonds on April 1,2000,at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.
Required：
Prepare journal entries to record：
(1)The issue of the bonds on April 1，2000
(2)The first interest payment on October 1,2000
(3)The Amortization of premium or discount and interest expenses on December 31,2001.
7.Statement of Cash Flows (14%）
The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：
A.Depreciation expenses for the year,$90000；
B.Loss on sale of machinery used in operations was $2400；
C.Accounts receivable increased by $2000；
D.Accounts payable increased by $8400；
E.Patent amortization for the year was $14800；
F.Amortization of premium on bonds payable for the year was $4600.
Required
Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.
8.Determining Revenue and Capital Expenditures (11%）
The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.
Required：
You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and,if not,indicate why not and to which account the transaction should be charged. The three transactions as follows：
Item Date Amount Decription
1 01/03/00 $10000 Two-year service contract on office equipment
2 05/18/00 $38500 Sealing roof leaks over entire production plant
3 10/20/00 $48500 Purchase a crane for the assembly departement
答案1. (1)Journal entry
A chronological record of transactions,showing for each transaction the debits and credits to be entered in specific ledger accounts.
(2)Going concern
An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.
(3)Matching principle
The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.
(4)Working capital
Current assets minus current liabilities
(5)Revenue expenditure
Any expenditure that will benefit only the current accounting period.
2. 每空1分，其中两个debit合计1分
(1)(two） (debit） (debit） (equal）
(2)(adjusting） (assign） (end） (prior）
(3)(liquid） (that） (at）
3.题一10分，第一小段6分，第二小段4分； 题二8分
(1)Financial statements show the financial position of a business and the results of its operations,presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers,for many different purposes.
Tax returns show the computation of taxable income,legal concept by tax laws and regulations. In many cases,tax laws are similar to generally accepted accounting principles,but substantial differences do exist.
(2)Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However,CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
4.每小题6分，每小题包括三小句，每小句2分。
(1)会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规则。
(2)会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。
5.每小题选对1分
(1）C，(2）A，(3）B，(4）C，(5）C，(6）A，(7）C，(8）C，(9）B，(10）B
6.(1）全对4分，(2）全对5分，(3）全对6分
(1)Debit： cash 636000
Credit： Bonds payable 600000
Premium on bonds payable 36000
(2)Debit： Interest Expenses 28302
Premium on bonds payable 198
Credit： Cash 28500
(3)Debit： Interest Expenses 14137
Premium on bonds payable 113
Credit： Interest payable 14250
7.共6个调整数据，做对一个2分，合计数对2分，计14分。
Cash flows from operating activities：
Net income …………………………………………………………… $260000
Adjustment for non cash revenue and expenses：
Added (less）： depreciation ……………………………$90000
Loss on sale of machinery ……………$2400
Patent amortization …………………$14800
Amortization of premium on bond …。($4600)$102600
Working capital changes：
Accounts receivable increase …………($2000）
Accounts payable increase …………$8400 $6400
Cash flows from operating activities ………………………………$369000
8.项目1和项目3正确表述各4分，项目2正确表述3分。
Item 1：This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year,half of this expenses should be deferred to next year.
Item 2：This item is properly charged the account,because that is for regulative repairs.
Item 3：This item is not properly charged,because this expenditure is for increasing the efficiency of production and should be capitalized.
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