全国2010年10月高等教育自学考试
一、单项选择题（本大题共20小题，每小题1分，共20分）
1.企业与投资者和受资者之间的财务关系，在性质上是（）
A.债权债务关系
B.所有权关系
C.资金结算关系
D.税收法律关系
2.按照委托代理理论，所有者普遍关注的财务管理目标是（）
A.经济效益最大化
B.利润最大化
C.企业价值最大化
D.股东财富最大化
3.已知甲方案投资收益率的期望值为14%，乙方案投资收益率的期望值为15%，两个方案都存在投资风险，则比较
两个方案风险大小的指标是（）
A.期望值
B.标准离差
C.标准离差率
D.方差
4.在利率和计息期相同的条件下，下列表达式正确的是（）
A.普通年金终值系数×普通年金现值系数=1
B.普通年金终值系数×偿债基金系数=1
C.普通年金终值系数×资本回收系数=1
D.普通年金终值系数×先付年金现值系数=1
5.银行借款筹资方式的优点是（）
A.筹资成本低
B.限制条件少
C.财务风险低
D.能提高公司信誉
6.一般情况下，采用销售百分比法预测资金需要量时，假定不随销售收入变动的项目是（）
A.现金
B.存货
C.应付账款
D.公司债券
7.在其他因素不变的情况下，企业采取积极的收账政策可能导致的后果是（）
A.坏账损失增加
B.收账费用增加
C.平均付款期延长
D.应收账款平均余额增加
8.一般情况下，企业持有货币资金的机会成本与相关因素的关系是（）
A.与货币资金持有量成反比
B.与货币资金持有时间成反比
C.与有价证券利率成正比
D.与货币资金持有量无关
9.如果甲项目的获利指数为1.06，则下列说法正确的是（）
A.甲项目的净现值大于零
B.甲项目不具备财务可行性
C.甲项目投资回收期小于要求的项目回收期
D.甲项目投资回收期大于要求的项目回收期
10.某投资项目年营业收入180万元，年付现成本60万元，所得税20万元，则该项目年营业净现金流量是（）
A.60万元
B.80万元
C.100万元
D.120万元
11.按企业对外投资的方式划分，企业购买其他企业少量股票并短期持有属于（ ）
A.股权投资
B.间接投资
C.直接投资
D.短期投资
12.与股票投资相比，下列属于企业债券投资特点的是（ ）
A.投资风险大
B.投资者的权利小
C.收益不稳定
D.无固定偿还期限
13.按费用与产品产量之间的关系，企业生产产品直接耗费的原材料成本属于（ ）
A.变动费用
B.生产成本
C.可控费用
D.直接费用
14.计算保本点销售量的正确公式是（ ）
A.销售量=单位变动成本
固定成本 B.销售量=单位变动成本单价利润固定成本-+ C.销售量=单位边际贡献利润 D.销售量=单位边际贡献
固定成本 15.假设某企业1-3月份的销售收入分别为1000万元、1200万元、1100万元，规定的权数分别为0.2、0.3、0.5，用加权移动平均法预测的4月份销售收入是（ ）
A.1000万元
B.1100万元
C.1110万元
D.1200万元
16.下列各种产品价格中属于按调节方式进行分类的是（ ）
A.出厂价格
B.批发价格
C.零售价格
D.国家指导价格
17.下列关于股份有限公司特点的表述正确的是（ ）
A.公司是自然人企业
B.易于筹资
C.公司承担无限责任
D.不存在双重纳税问题
18.企业并购中对被并购企业资产进行评估时不适用．．．
的方法是（ ） A.重置成本法
B.清算价格法
C.市场法
D.收益法
19.下列指标中，企业短期贷款的提供者最关心的是（ ）
A.速动率
B.资产净利润率
C.市盈率
D.总资产周转率
20.企业发放现金股利，对其产权比率的影响是（ ）
A.增大
B.减小
C.不变
D.变化不确定
二、多项选择题（本大题共10小题，每小题2分，共20分）
21.从企业财务管理角度看，下列活动属于企业财务关系内容的有（ ）
A.购销中与客户的货款收支结算
B.投资人与被投资企业分享投资收益
C.企业用所获利润向职工支付工资
D.企业依法缴纳所得税和流转税
E.企业财务人员为职工报销差旅费用
22.企业财务管理目标应具有可操作性，可操作性具体包括（）
A.可以计量
B.可以轮换
C.可以赋权
D.可以追溯
E.可以控制
23.企业采用吸收直接投资筹资方式的优点有（）
A.能够增强企业信誉
B.资本成本较低
C.财务风险较低
D.便于产权交易
E.能够早日形成生产经营能力
24.企业评估普通股筹资成本时应考虑的因素有（）
A.普通股筹资额
B.普通股年股利
C.普通股筹资费用率
D.所得税税率
E.普通股股利年增长率
25.《现金管理条例》对库存现金管理的相关规定有（）
A.遵守库存现金限额
B.遵守规定的现金使用范围
C.钱账分管，会计与出纳分开
D.建立现金交接手续，坚持查库制度
E.严格现金存取手续，不得坐支现金
26.企业固定资产管理的基本要求有（）
A.保证固定资产的完整
B.正确核定固定资产需用量
C.进行固定资产投资预测
D.加快固定资产的周转速度
E.提高固定资产的完好程度
27.企业对外投资应考虑的因素有（）
A.对外投资的超前性
B.对外投资成本
C.对外投资的流动性
D.对外投资风险
E.对外投资环境
28.销售收入确认必须同时满足的条件有（）
A.商品销售货款已经收到
B.相关的收入与成本能可靠地计量
C.与交易相关的经济利益能够流入企业
D.商品所有权上的主要风险和报酬已转移给购货方
E.销售企业不再具有与所有权相联系的继续管理权和控制权
29.合伙企业的法律特征有（）
A.有两个以上的合伙人
B.合伙人只能以货币出资
C.利润与亏损由合伙人平均分摊
D.合伙人依照合伙协议享有权利、承担义务
E.合伙人要具备完全民事行为能力，依法承担无限责任
30.反映企业短期偿债能力的财务比率有（）
A.流动比率
B.速动比率
C.产权比率
D.现金比率
E.资产负债比率
三、简答题（本大题共4小题，每小题5分，共20分）
31.简述投资风险收益的计算步骤。
32.简述应收账款功能与成本的内容。
33.简述固定资产项目投资决策现金流量的含义及构成内容。
34.简述提高产品功能成本比值的途径。
四、计算题（本大题共4小题，第35、36题每题5分，第37、38题每题10分，共30分）
35.某人购买商品房，有A、B两种付款方式可供选择。A种付款方式：每年年初支付购房款95 000元，连续支付8
年。B种付款方式：年初首付房款120 000元，从第一年开始在每年年末支付房款105 000元，连续支付6年。复利计息，年利率为8%。
要求：
(1)计算A、B两种付款方式的现值；
(2)你认为购房者应该选择何种付款方式？
（PVIF A8%，6=4.623；PVIF A8%，7=5.206；PVIF A8%，8=5.747。计算结果取整数）
36.企业某设备原值400 000元，预计寿命期内可使用10 000小时，预计残值20 000元。该设备在1月份共运行300
小时。
要求：
(1)计算该设备单位工作量应计折旧额；
(2)计算该设备1月份的应计折旧额。
37.某投资者于2005年1月1日以每张1 020元的价格购买B企业发行的到期一次还本付息的企业债券。该债券的面
值为1 000元，期限为3年，于2008年1月1日到期，票面年利率为10%，不计复利。假设购买时市场年利率为8%，不考虑所得税。
要求：
(1)利用债券估价模型评价该投资者购买此债券是否合算？
(2)如果该投资者于2006年1月1日将购买的债券以1 130元的价格出售，若不考虑时间价值，计算该债券的持有
期间收益率。
(3)假设不考虑资金时间价值，计算该投资者投资债券的最终实际收益率。
（计算结果保留小数点后两位）
38.A公司2008年12月31日资产负债表简化格式如下：
资产负债表（简表）
公司2008年初应收账款余额为560万元，存货余额为940万元；2008年末速动比率为1.20。该公司2008年存货周转次数为3次。公司2008年销售收入为5000万元，没有销售退回、销售折让和销售折扣。全年按360天计算。
要求计算下列指标：
(1)2008年末速动资产；
(2)2008年末应收账款和存货；
(3)2008年末资产负债率；
(4)2008年销货成本；
(5)2008年应收账款周转天数。
五、论述题（本题10分）
39.试述公司自身因素对制定股利政策的影响。
全国至自学考试英语二历年真题及答案全集 Last revision on 21 December 2020
2014年4月高等教育自学考试全国统一命题考试 英语（二）试题答案及评分参考 第一部分：阅读选择（第1-10题，每题1分，共10分） 第二部分：阅读判断（第11-15题，每题2分，共10分） 第三部分：概括段落大意和补全句子（第16-25题，每题1分，共10分） 第四部分：填句补文（第26-30题，每题1分，共10分） 第五部分：填词补文（第31-40题，每题1分，共10分） 第六部分：完型补文（第41-50题，每题分，共15分） 绝密★启用前 2014年10月高等教育自学考试全国统一命题考试 英语（二）试题答案及评分参考 （课程代码00015） 第一部分：阅读判断（第1~10题，每题1分，共10分） 1、B 2、B 3、A 4、C 5、B 6、C 7、A 8、A 9、B 10、A 第二部分：阅读选择（第11~15题，每题2分，共10分）
11、D 12、A 13、C 14、B 15、A 第三部分：概括段落大意和补全句子（第16~25题，每题1分，共10分） 16、C 17、D 18、A 19、B 20、F 21、D 22、F 23、E 24、A 25、C 第四部分：填句补文（第26~30题，每题2分，共10分） 26、C 27、E 28、A 29、F 30、B 第五部分：填句补文（第31~40题，每题分，共15分） 31、G 32、I 33、B 34、H 35、A 36、K 37、C 38、E 39、L 40、J 第六部分：完形补文（第41~50题，每题分，共15分） 41、born 42、resulted 43、growth 44、manufacturing 45、moved 46、addition 47、fewer 48、machines 49、unnecessary 50、unemployment 【评分参考】本部分无分和1分的计分。语法错误或拼写错误均不给分；英、美拼写均可接受；大小写错误不扣分。 第七部分：短文写作（第51题，30分） 51.范文（略）
全国2018年10月自学考试财务管理学试题 课程代码：00067 一、单项选择题（本大题共20小题，每小题1分，共20分） 在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1.企业与投资者和受资者之间的财务关系，在性质上是（ B ）1-6 A.债权债务关系 B.所有权关系 C.资金结算关系 D.税收法律关系 2.按照委托代理理论，所有者普遍关注的财务管理目标是（ D ）1-15 A.经济效益最大化 B.利润最大化 C.企业价值最大化 D.股东财富最大化 3.已知甲方案投资收益率的期望值为14%，乙方案投资收益率的期望值为15%，两个方案都存在投资风险，则比较两个方案风险大小的指标是（ C ）2-76 A.期望值 B.标准离差 C.标准离差率 D.方差 4.在利率和计息期相同的条件下，下列表达式正确的是（ B ）2-51、52 A.普通年金终值系数×普通年金现值系数=1 B.普通年金终值系数×偿债基金系数=1 C.普通年金终值系数×资本回收系数=1 D.普通年金终值系数×先付年金现值系数=1 5.银行借款筹资方式的优点是（ A ）3-133
A.筹资成本低 B.限制条件少 C.财务风险低 D.能提高公司信誉 6.一般情况下，采用销售百分比法预测资金需要量时，假定不随销售收入变动的项目是 （ D ）3-104 A.现金 B.存货 C.应付账款 D.公司债券 7.在其他因素不变的情况下，企业采取积极的收账政策可能导致的后果是 （ B ）4-208 A.坏账损失增加 B.收账费用增加 C.平均付款期延长 D.应收账款平均余额增加 8.一般情况下，企业持有货币资金的机会成本与相关因素的关系是（ C ）4-200 A.与货币资金持有量成反比 B.与货币资金持有时间成反比 C.与有价证券利率成正比 D.与货币资金持有量无关 9.如果甲项目的获利指数为1.06，则下列说法正确的是（ A ）5-297 A.甲项目的净现值大于零 B.甲项目不具备财务可行性 C.甲项目投资回收期小于要求的项目回收期 D.甲项目投资回收期大于要求的项目回收期 10.某投资项目年营业收入180万元，年付现成本60万元，所得税20万元，则该项目年营业净现金流量是（ C ）5-289
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 the ANSWER SHEET. (10 points) Why do people read negative Internet comments and do other things that will obviously be painful? Because humans have an inherent need to 1 uncertainty, according to a recent study in Psychological Science. The new research reveals that the need to know is so strong that people will 2 to satisfy their curiosity even when it is clear the answer will 3 . In a series of four experiments, behavioral scientists at the University of Chicago and the Wisconsin School of Business tested. Student’s willingness to 4 themselves to unpleasant stimuli in an effort to satisfy curiosity. For one 5 each participant was shown a pile of pens that the researcher claimed were from a previous experiment. The twist? Half of the pens would 6 an electric shock when clicked. Twenty-seven students were told which pens were electrified, another twenty-seven were told only that some were electrified 7 left alone in the room, the students who did not know which ones would shock them clicked more pens and incurred more shocks than the students who knew what would 8 subsequent experiments reproduced, this effect with other
2006年10月高等教育自学考试全国统一命题考试 英语（二）试卷及答案 （课程代码：00015） 第一部分选择题 I. V ocabulary and Structure 1. The fixed star was a planet. A. made of B. made from C. made up for D. mistaken for 2. Some students from asking questions in class. A. shy away B. blow away C. do away D. carry away 3. Mrs. Weinstein bravely and persistently used every skill and power she had to her attacker to simply take her car and not her life. A. trust B. credit C. convince D. believe 4. Let’s personal feelings in making judgment. A. set off B. set aside C. set back D. set up 5. A good worker in a key spot could, he kept up production, take all the coffee breaks he wanted, and the bosses would very likely look the other way. A. as long as B. as though C. as soon as D. as if 6. the bosses cannot do without profit, workers have an edge. A. Though B. For C. Since D. So 7. Decision makers must have some way of determining of several alternatives is best. A. that B. it C. one D. which 8. In August 1977, a satellite to gather data about the 10 million black holes which are thought to be in the Milky Way. A. launched B. was launched C. has been launched D. is launched 9. In studio recordings, new techniques made possible effects that not even an electronic band could produce . A. live B. alive C. lively D. living 10. It is essential that everything in advance. A. should decide B. be decided C. decided D. will be decided. II. Cloze Test The money and the time we spend on pets is simply not our own to spend as we like in a time of widespread want and starvation. A 11 organization advertises that for $33 a month they can give hospital care to a child suffering from kwashiorkor-the severe deficiency disease 12 is simply a starving for protein. Doing 13 such a pet, and then sending the money saved to a relief organization would mean 14 a life-over the years, several human lives. Children not 15 from such a grave disease could be fed with half that amount-not on a diet like ours, but on plain, basic, life-sustaining food. It is not unreasonable to believe 16 the amount of money we spend on the average pet dog could keep a child 17 in a region of great poverty. 18 what we would spend on a cat might not feed a child, but it 19 probably pay for his medical care or basic education. The point needs no 20 . That is all that need be said. 11. A. relied B. fund C. domestic D. medical 12. A. why B. when C. where D. which 13. A. with B. for C. against D. without 14. A. to save B. saving C. save D. saved 15. A. recovering B. having C. suffering D. infecting
2019年10月髙等教育自学考试全国统一命题考试 英语(二）试卷（课程代码：00015） 本试卷共8页，满分100分，考试时间150分钟。 考生答卷前必须将自己的姓名和准考证号写在答题卡上。 必须在答题卡上答题，写在试卷上的答案无效。 第一部分：阅读判断（第1?10题，每题1分，共10分） 下面的短文后列出了10个句子，请根据短文的内容对每个句子作出判断：如果该句提供的是正确信息，选择A；如果该句提供的是错误信息，选择B;如果该句的信息文中没有提及，选择C。在答题卡相应位置上将答案选项涂黑。 To Lease(租赁) or Not to Lease Planning to lease a car because you don't think you can afford to buy? Think again. Leasing can end up being just as expensive as buying. Most people think about leasing because they believe it will cost them less money. They're right-it is cheaper, but only in the short term. For example, if you were to lease anew Subaru Forester, you might pay $300 per month for the car. If you were to buy the same car, you would pay about $400 per month. Over a three-year, you would save $3600-a big savings. But after your lease is over, you have to give the car back. Many people want to lease because they can drive a more expensive car than they might otherwise be able to afford. For example, if you spend $300 monthly on a car, you might be able to lease a new Ford Explorer. For the same price, you might have to buy a used Explorer, or buy a new but much less expensive model. A lease，therefore，allows you to drive the latest models of more expensive cars. However, whatever car you can afford to buy you get to keep it, and it will always have a resell or trade-in(以新旧换)value if you want to upgrade to a new car later. Furthermore, people who lease cars are often shocked by how much they must pay when the lease is over . Most leases limit you to a certain number of miles. If you go over that, you must pay for each mile. As a result, you may end up paying thousands of dollars in mileage(里程) fees. In addition, when you lease ,you have to pay for regular maintenance and repairs to the vehicle. Since you must return the car finally, you are paying to repair someone else's car.
2009年1月自考财务管理学试题 课程代码：00067 一、单项选择题(本大题共20小题，每小题1分，共20分) 在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1.与企业价值最大化目标相比，利润最大化的特点是( D )1-13 A.考虑了风险与报酬的关系 B.利用时间价值原理进行计量 C.有利于克服追求短期利益行为 D.按照收入费用配比原则计算 2.在财务管理各环节中，需要拟定备选方案并采用一定的方法从中择优的管理环节是 ( B )1-25 A.财务预测 B.财务决策 C.财务计划 D.财务控制 3.在公司中，负责利润分配方案制订工作的一般是( B )1-34 A.股东大会 B.董事会 C.企业经理 D.财务人员 4.关于先付年金现值计算公式正确的是( C )2-57 A.V0=A·PVIFAi,n-1-A B.V0=A·PVIFAi,n+1-A C.V0=A·PVIFAi,n-1+A D.V0=A·PVIFAi,n+1+A 5.用于比较预期收益不同的投资项目风险程度的指标是( A )2-76 A.标准离差率 B.标准离差 C.预期收益的概率 D.预期收益 6.若企业以债转股的形式筹资，其筹资动机是( A )3-83 A.调整企业资本结构 B.追加对外投资规模 C.新建企业筹集资本金 D.扩大企业经营规模 7.ABC公司每股利润为0.8元，市盈率为15，按市盈率法计算，该公司股票的每股价格为( A )3-122 A.12元 B.14元 C.15元 D.18.75元 8.与股票筹资相比，银行借款筹资方式的优点是( C )3-133
2018年10月高等教育自学考试全国统一命题考试 英语(二) 试卷 (课程代码00015) 本试卷共8页。满分l00分，考试时间l50分钟。 考生答题注意事项： 1.本卷所有试题必须在答题卡上作答。答在试卷上无效，试卷空白处和背面均可作草稿纸。 2.第一、二部分在“选择题答题区”作答。必须对应试卷上的题号使用2B铅笔将“答题卡的相应代码涂黑。 3.第三一七部分在“非选择题答题区”作答。必须注明大、小题号，使用0．5毫米黑色字迹签字笔作答。 4．合理安排答题空间，超出答题区域无效。 第一部分：阅读判断(第l～l0题，每题l分，共10分) 下面的短文后列出了10个句子，请根据短文的内容对每个句子作出判断：如果该句提供的是正确信息，选择A；如果该旬提供的是错误信息，选择B；如果该句的信息文中没有提及，选择C。在答题卡相应位置上将答案选项涂黑。
第二部分：阅渎选择(第11～15题，每题2分，共l0分) 阅渎下面短文，请从短文后所给各题的4个选项(A、B、C、D)中选出1个最佳 选项，并在答题卡相应位置上将该项涂黑。
第三部分：概括段落大意和补全句子(第16～25题，每题l分，共10分)阅读下面短文，请完成短文后的2项测试任务：(1)从第l6～20题后所给的6个选项中为第1～5段每段选择1个正确的小标题；(2)从第21～25题后所给的6个选 项中选择5个正确选项，分别完成每个句子。请将正确选项的字母写在答题卡上。
第四部分：填句补文(第26～30题，每题2分，共10分) 下面的短文有5处空自，短文后有6个句子，其中5个取自短文，请根据短文内容 将其分别放回原有位置，以恢复文章原貌，请将正确选项的字母写在答题卡上。
2005年4月高等教育自学考试全国统一命题考试 英语（二）试卷及答案 （课程代码：00015） PART ONE （50 POINTS） Ⅰ.Vocabulary and Structure (10 points, 1 point for each item) 从下列各句四个选项中选出一个最佳答案，并在答题卡上将相应的字母涂黑。 1.Would’t you rather your child ______ successful with his study and won the scholarship? A. became B. become C. would become D. becomes 2. Although Tom is satisfied with his academic achievement, he wonders _______will happen to his family life. A. it B. that C. what D. this 3. We hope that all the measures against sandstorms, ________ was put forward by the committee, will be considered seriously at the meeting . A. while B. after C. since D. as 4. We cannot leave this tough job to a person_________. A. who nobody has confidence B. in whom nobody has confidence C. for whom nobody has confidence D. who everyone has confidence of 5. You are the best for the job _____ you apply your mind to it . A. until B. if only C. in case D. unless 6.Hey, leave _____!I hate people touching my hair. A. behind B. out C. off D. over 7.I thought the problem of water shortage would ________ at the meeting but nobody mentioned it. A. come up B. come up to C. come over D. come to 8.Mr.Smith , can I ________ you for a minute? I’d like to hear your opinion on this issue. A. say a word with B. have words with C. mention a word with D. have a word with 9.There is a deadlock (僵局) in the discussion when neither side gives ________ to the over . A. a way B. way C. the way D. its way 10. This type of desk and chair can be adjusted ________ the height of students at different ages. A. with B. for C. to D. in Ⅱ.Cloze Test (10 points, 1 point for each item) 下列短文中有十个空白，每个空白有四个选项。根据上下文要求选出最佳答案，并在答题卡上将相应的字母涂黑。 For over a hundred years Japan has consistently spent large sums of money and considerable human resources in an effort to obtain technology. Her ability to negotiate __11___ by the fact most of the technology she wanted was no commercial secrets. Japan’s __12__ has also been strengthened by the fact that her internal market was large, so that __13__ to this market could be offered to multinational companies as an attraction to them to grant licenses. Besides, Japan’s work force was disciplined, so it was capable __14__ applying the information it acquired. Finally, American and European companies, who were __15__ licensers, felt that the Japanese companies might take a large share of the world market __16__ they were
山东省2006年7月高等教育自学考试 英语（二）试卷【14学分】 （课程代码：0015 考试时间：150分钟） PART ONE (50 POINTS) I. V ocabulary and Structure (10points, 1 point for each item) 从下列各句四个选项中选出一个最佳答案，并在答题纸上将相应的字母填在题号后括号内。 1. Kate is a good student, . A. her math probems are always rewritten to ensure clearnness B. her math problems are always rewriting to ensure cleanness C. her math problems always rewritten to ensure cleanness D. her math problems always rewriting to ensure cleanness 2. you are to accept these facts, you’ll be. A. The better able… the less angry B. The best able… the least angry C. Better able… less angry D. Best able… least angry 3.To stay there wating was they could only do. A. how B. what C. / D. that 4. Not only rising, but unemployment was on the increase. A. the inflation rate was B. was the inflation rate C. the inflation rate is D. is the inflation rate 5. The working conditions in this factory are so terrible that the workers can no longer them. A. come up with B. put up with C. take on with D. put on with 6. When attending a formal dinner, you should look your to show your respect others. A. good … for B. best … for C. good … to D. best … to 7. He me two yuan for repairing the bicycle. A. charged B. spent C. took D. cost 8. At last, justice has and the guilty man has been punished. A. prevailed B. delivered C. endured D. faded 9. He is a(n) teacher and can teach almost all the courses of the courses of the English Department. A. stern B. potential C.objective D. versatile 10.These figures are not with the results obtained in previous experiments. A. conservative B. considerate C. consistent D. constant II. Cloze Test (10points, 1 point for each item) 下面短文中有十个空白，每个空白有四个选项。根据上下文要求选出最佳答案，并在答题纸上将相应的字母填在题号后括号内。 In the United States, a university 11 from a college, but they share similarities at the same time. A university is 12 larger than a college, and a university program for undergraduates usually 13 four years. College students usually 14 four years in school, too. In this way, a university and a college are 15 . A college, 16 , usually has only one or two kinds of programs. A college does not have graduate or
2002 Directions：Translate the following passage into Chinese and put your translation on the ANSWER SHEET． Since 1981，farmers in Holland have been encouraged to adopt“green”farming techniques that were thought to benefit plant and bird life．Farmers who have voluntarily adopted these measures are compensated by the European Union．The goal of the program is to work against the negative effects of modem fanning，such as declines in species diversity and the disturbance of local nesting grounds．The“green”methods of farming cost the European Union about 1.7 billion Euros annually．This is about 4 percent of the budget for“Common Agricultural Policy,”and the compensation is expected to rise to 10 percent within the next few years． Various forms of“green farming”employed around the world have proved successful, and all new methods thought to be environmentally sensitive should be subject to sound scientific evaluation to determine whether they are actually meeting the intended goals． Part V Writing(30 minutes，15 points) Directions：You are to write in no less than 120 words about the title “What I Consider Important in Life”．Your composition should be based on the Chinese outline given below．
年下半年财务管理学 一、单项选择题（每小题分，共分) 在下列每小题的四个备选答案中选出一个正确答案。并将答题卡上相应题号中正确答案的字母标号涂黑。 .财务管理三个层次的目标与 .三张会计报表具有呼应性．财务六要素有一致性 ．会计核算方法有衔接性.利润分配表相沟通 .在复利条件下，已知现值、终值和贴现率,求计息期数,应先计算．年金终值系数.年金现值系数．复利终值系数 .复利现值系数.下列不属于年金现象的有 .每个月的工资收入 .每个月支付的房租 ．每个月的生活消费支出 .每个月股票投资收益 .衡量企业偿还到期债务能力的直接标志是 .有足够的资产．有足够的流动资产．有足够的存货 .有足够的现金 .早期财务分析的中心是 .损益表 .资产负债表．现金流量表 .会计账簿 ．下列各种筹资渠道中，属于企业内部形成的是 .银行信贷资金 .非银行金融机构资金 ．企业计提的盈余公积 .职工购买企业债券而投入资金 .股票是股份公司为筹集( )而发行的有价证券,是持股人拥有股份的入股凭证。 ．资本金.自有资本 .经营资金．营运资本
．通过改组设立股份公司申请公开发行股票，除应当符台发行条件外,其改组前的原有企业在发行前一年末，净资产在总资产中所占比例不低于 .％．% ．%.% .我国股票发行的审查体制采用 .核准制．注册制.分配制．上报制 ．发行债券的股份有限公司,其净资产不得少于人民币 ．万元.万元.万元．万元 ．期权是指对未来特定对象物的 .表决权．分配权．参与权．选择权 ．下列投资决策方法中哪个未考虑货币的时间价值 .投资回收期法 .净现值法 .现值指数法．内含报酬率 ．固定资产使用过程中的持有成本的变动趋势是 ．逐年下降．逐年增加 .每年均衡 .前期减少后期增加 ．随机模式确定的是控制货币资金持有量的一个 .上限．下限．区域 '．上限或下限 ．应计供应间隔日数是原材料的供应间隔日数与（）的乘积。 ．平均在途日数 .在产品系数 .供应间隔系数.原材料折扣系数.期权的( )是指在权利期间的任何时点将期权履行所能获得的利益。 ．时间价值．内涵价值.投资价值 .投资收益 .下列哪项不是短期资本流动的主要形式？ .短期证券投资与贷款．保值性短期资本流动 .对外商品贸易.投机性的资本流动 .工业企业生产过程中发生的间接费用是指
高等教育自学考试全国统一命题考试 英语（二）试卷及答案 （课程代码：00015） PART ONE （50 POINTS） Ⅰ.Vocabulary and Structure (10 points, 1 point for each item) 从下列各句四个选项中选出一个最佳答案，并在答题卡上将相应的字母涂黑。 1.Would’t you rather your child ______ successful with his study and won the scholarship? A. became B. become C. would become D. becomes 2. Although Tom is satisfied with his academic achievement, he wonders _______will happen to his family life. A. it B. that C. what D. this 3. We hope that all the measures against sandstorms, ________ was put forward by the committee, will be considered seriously at the meeting . A. while B. after C. since D. as 4. We cannot leave this tough job to a person_________. A. who nobody has confidence B. in whom nobody has confidence C. for whom nobody has confidence D. who everyone has confidence of 5. You are the best for the job _____ you apply your mind to it . A. until B. if only C. in case D. unless 6.Hey, leave _____!I hate people touching my hair. A. behind B. out C. off D. over 7.I thought the problem of water shortage would ________ at the meeting but nobody mentioned it. A. come up B. come up to C. come over D. come to 8.Mr.Smith , can I ________ you for a minute? I’d like to hear your opinion on this issue. A. say a word with B. have words with C. mention a word with D. have a word with 9.There is a deadlock (僵局) in the discussion when neither side gives ________ to the over . A. a way B. way C. the way D. its way 10. This type of desk and chair can be adjusted ________ the height of students at different ages. A. with B. for C. to D. in Ⅱ.Cloze Test (10 points, 1 point for each item) 下列短文中有十个空白，每个空白有四个选项。根据上下文要求选出最佳答案，并在答题卡上将相应的字母涂黑。 For over a hundred years Japan has consistently spent large sums of money and considerable human resources in an effort to obtain technology. Her ability to negotiate __11___ by the fact most of the technology she wanted was no commercial secrets. Japan’s __12__ has also been strengthened by the fact that her internal market was large, so that __13__ to this market could be offered to multinational companies as an attraction to them to grant licenses. Besides, Japan’s work force was disciplined, so it was capable __14__ applying the information it acquired. Finally, American and European companies, who were __15__ licensers, felt that the Japanese companies might take a large share of the world market __16__ they were not