考研英语录播课云盘精选90句

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

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 2022 of $202200. 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 2022 for $100,its normal selling price. As a result of this error：

A.Income for 1999 is overstated；

B.Cost of sales for 2022 will be overstated；

C.Income for 2022 will be overstated；

D.Income for 2022 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.$3202200；

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 2022

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 $22022 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 1,2022,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 1，2022

(2)The first interest payment on October 1,2022

(3)The Amortization of premium or discount and interest expenses on December 31,2022.

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 $2022；

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 …………($2022）

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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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

考研基础英语试题目

Every profession or trade, every art, and every science has its technical vocabulary, the function of which is partly to designate thing or process which have no names in ordinary English, and partly to secure greater exactness in nomenclature.Such special dialects, or jargons, are necessary in technical discussion of any kind.Being universally understood by the divorce of particular science or art, they have the precision of mathematical formula.Besides, they save time, for it is much more economical to name a process than to describe it.Thousands of this terms are popularly included in every large dictionary, yet, as a whole, they are rather on the outskirts of English language than actually within its borders.

Different occupations, however, differ widely in the character of their special vocabularies.In trades and handicrafts, and other vocations, like farming and fishery, they have occupied great number of men from remote times, the technical vocabulary, is very old.It consists largely of native words, or of borrowed words that have worked themselves into the very fiber of our language.Hence, though highly technical in many particulars, these vocabularies are more familiar in sound; and more generally understood, than most other technicalities.The special dialects of law, medicine, divinity, and philosophy have also, in their old strata, become pretty familiar to cultivated persons, and have contributed much to the popular vocabulary.Yet every vocation still possesses a large body of technical terms that remain essentially foreign, even to educated speech.And the proportion has been much increased in the last fifty years, particularly in the various departments of natural and political science and in the mechanic arts.Here new terms are coined with the greatest freedom, and abandoned with indifference when they have served their turn.Most of the new coinages are confined to special discussions, and seldom get into general literature or conversation.Yet no profession is nowadays, as all professions once were, a close guild.The lawyer, the physician, the man of science, the divine, associates freely with his fellow-creatures, and does not meet them in a merely professional way.Furthermore, what is called popular science makes everybody acquainted with modern views and recent discovers.Any important experiment, thought made in remote or provincial laboratory, is at once reported in the newspapers, and everybody is soon talking about it—as in the case of the Roentgen rays and wireless telegraphy.Thus our common speech is always taking up new technical terms and making them commonplace.

1.This passage is primarily concerned with _______.

[A] a new language

[B] technical terminology

[C] various occupations and professions

[D] scientific undertakings

2.Special words used in technical discussion_________.

[A] may become part of common speech

[B] should be confined to scientific fields

[C] should resemble mathematical formulae

[D] are considered artificial speech

3.It is true that____________.

[A] the average man of uses in his own vocabulary what was once technical language not meant for him

[B] various professions and occupations often interchange their dialects and jargons

[C] there is always a clear-cut non-technical word that may be substituted for the technical word

[D] an educated person would be expected to know most technical terms

4.In recent years, there has been a marked increase in the number of technical terms in nomenclature of __________.

[A] farming

[B] government

[C] botany

[D] fishing

5.The author‘s main purpose in the passage is to _________.

[A] describe a phenomenon

[B] argue a belief

[C] propose a solution

[D] stimulate action

Passage Three

During the second half of the nineteenth century, in the United States both the stimulus to produce landscape art and the subject of landscape altered appreciably as the pressure of events surrounding the Civil War witnessed the emergence of a new national consciousness.It was a time when certain fundamental religious beliefs were assaulted by new scientific theory and when new critical writing, particularly those of John Ruskin, exercised an important influence on art.The landscape painting from the Ganz collection provides an opportunity to examine the shifts in taste and the pluralities of style that characterized American Landscape painting, especially in the latter part of the century.

In the early years of the nineteenth century American Landscape was closely associated with the republican ideals of the new nation and took on significance in the popular imagination as a form of national propaganda.Landscape painting was conceived of as a vehicle for the presentation of the new republic‘s unique historical and moral position in world history.This position was supported by Thomas Cole, the dean of the Hudson river School, and was based on a religious interpretation of wilderness themes.While the American concern for the founding of a school of historical landscape was most assertive in the first half of the century and was confirmed in such grandly ambitious paintings as Café’s famous instructive moral one

portraying the COURSE OF EMPIRE, the interest in crating a national art based on American nature continued to influence the formal evolution of landscape painting.

6.with what topic is the passage primarily concerned?

[A] The normal position of the United States.

[B] John Ruskin's influence on nineteenth century art.

[C] A religious interpretation of wilderness themes.

[D] The evolution of landscape painting in the United States

7.What phenomenon does the author mention as occurring at the time of the Civil War?

[A] The revival of fundamental religious beliefs.

[B] An increased interest in national geography.

[C] A period of depression on the arts and sciences.

[D] The emergence of new national consciousness.

8.According to the author, why is the Ganz collection significant？

[A] It reflects changes in American Landscape painting.

[B] It includes many critical writing of the era.

[C] It appeals to the popular imagination of republicans.

[D] It documents the painting of the Hudson River School.

9.According to the author, landscape painting early in the nineteenth century was used to _________.

[A] finance a school of historical landscape painting

[B] further the ambitions of young politicians

[C] represent and reaffirm a new nation

[D] realistically portray the physical beauty

10.what does the word assaulted mean?

[A] Attacked

[B] Praised

[C] Scolded

[D] Satirized