试题与答案

凡是能够用货币计量的经济资源或事项才能作为会计核算的对象。( )

题型:判断题

题目:

凡是能够用货币计量的经济资源或事项才能作为会计核算的对象。( )

答案:

参考答案:

解析:[精析] 凡是能够用货币计量的经济资源或事项才能作为会计核算的对象,凡不能用货币计量的事项不能作为会计核算的对象。该题考查的知识点是“会计对象”和“货币计量假设”。

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题型:阅读理解

阅读理解。

     Berd is an interesting place to visit. It is a beautiful little city with many old buildings.

     Take a walk through the center of the city on First Avenue. Look first at Margareta Hotel. It is next

to Wal-mart. Margareta Hotel is about 150 years old. There is an interesting old building across from the

hotel. It is the City Library. You can see many people reading books in it. Behind the City Library is a

bookstore with many books. There are many places to eat in Berd, too. If you want to have fun, there

is a park between the First Avenue and the Second Avenue. It is nice and quiet, and you can enjoy the

fresh air, the trees and flowers.

1. Berd is _____?

A. a big city

B. a small city

C. a dirty city

D. a busy city

2. Where is Margareta Hotel?

A. It's on Second Avenue.

B. It's next to the City Library.

C. It's behind the City Library.

D. It's across from the City Library.

3. Where can you go if you want to have fun?

A. Wal-mart.

B. City Library.

C. The park.

D. Margareta Hotel.

4. What is true about the park?

A. It's busy.

B. There is fresh air in it.

C. You can find many books there.

D. There are many places to eat in it.

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题型:单项选择题

2005年10月份,我国煤炭出口618万吨,7个月来首次高于上年同期,中国10月份煤炭出口7个月来首次较上年同期增长,政府全年出口煤炭8000万吨的目标得以实现的希望增加。

根据海关总署(General Administration of Customs)公布的数据,中国10月份出口煤炭618万吨,较上年同期增长12.1%;1至10月份煤炭出口总计6076万吨,较上年同期减少15.2%,去年煤炭出口低于上年同期的月份只有1月和3月,中国年度煤炭出口量约占世界总交易量的15%,中国出口的煤炭,通常有80%销往日本、韩国和台湾。

国内煤炭价格将保持坚挺,我国10月份非焦化烟煤的平均出口价格较7月末出口价格每吨56.20美元下降了24.6%,较澳大利亚Barlow Jonker当月平均现货价格高出约34%。根据国家煤矿安全监察局的材料显示,中国今年以来已经对12990个未注册和未能达到政府安全标准的矿井实施停产整顿,其中有1/8是既未注册又未达标的矿井,1/7仅为未注册的矿井,仅未达标的矿井数目相当于中国注册矿井的近3/8。

今年前10个月,中国总计产煤15.9亿吨,较上年同期增长7.99%。

根据上述资料,下列说法正确的是()。

A.2005年10月我国出口煤炭总量占2004,年前10月我国煤炭产量的1/2

B.我国政府对煤矿的停产整顿影响了煤炭产量

C.煤炭是中国冬季用来采暖的主要燃料,这是我国煤炭价格将保持坚挺的主要原因

D.目前注册煤矿矿井数目大约为9511个

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