【简介】谢谢网友“呼啦啦爱兔兔”参加投稿，今日修改在这给我们收拾了考研英语试题及答案（共11篇），咱们一同来看看吧！



篇1: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

全体分析

这篇文章介绍了东日本铁路公司引人重视的新方案。文章第一段介绍说东日本铁路公司创造性有利地势用车站内部及周围房地产的方案正致使越来越多人的重视。第二段具体介绍了这一方案的内容及优点，即习气信息年代的需求，把车站作为网上购物的物品收取地，这样既为花费者供给了便利，又前进了投递物品的平安性。第三段介绍了该公司引入智能卡替代当前运用的各种磁卡作车票的`方案及其利益。

全文翻译

经过国家铁路体系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，正招引着越来越多人的目光。在一个打开前景不振的作业，它创造性有利地势用车站内部及周围的房地产的方案正致使我们的重视。

东日本铁路在11月份发布的车站复兴方案中说:它将不只把它的商业空位用于开商铺和饭馆，而且还要把这些商业空位用于愈加习气信息年代的功用上去。它方案把车站作为网上所购物品如书本、花卉和日用百货等的收取地。该公司预算，在一个都市人严峻依靠列车作为上下班交通东西的国度里，每天大约有1600万人因各种缘由来到它的车站。因而，在车站收取物品使花费者节约了旅程而且也不像往家里投递那样简略丢掉。东日本铁路现已初步把车站的便当店用于这一意图，但它方案为网上货品的投递创建专门的空间。

该公司还方案引入智能卡(在日本称为ic卡，因为它们使用集成电路储存信息)替代当前运用的磁卡作为车票和守时券，把各种不一样的票券合为一体。这将为公司节约资金，因为ic卡的读卡机比磁体系要廉价的多。ic卡运用的添加还将会削减售票所占用的空间



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 （高速而风险的） 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（独具匠心的） 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

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: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5:考研英语试题特征

考研英语试题特征

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，因为失掉的言语信息越多，了解文章的难度就越大，答复试题的难度也就会相应加大，考研英语近五年试题特征。作为查验学生的言语常识归纳运用才能的试题，必需要坚持必定的难度系数。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语句规划和造句。假定通篇是简略句规划，用词简略，天然便于了解，简略选择答案。相反，假定文章多用非谓语动词和其他短语规划，多用难词，则必定增强试题的难度。不过，从当前英语中“完形填空”试题的选文来看，都不会跨越现行大学英语六级考试难度。这就为考生答复试题供给了有利条件。

2、景象意义选择为主，语法选择填空很少

咱们晓得，完形填空试题，需求考生根据文章的全体内容，分层次的规划和内容的逻辑联络，去选择契合文章情节的答案。这就抉择着试题查询有必要以景象意义选择为主。这种试题的特征是:在四个备选答案中，孤登时看对应挖空的语句，都能满足语句的需求，不管将哪个答案填进入，从语法上说都是正确的。

与之相反，有的’备选答案，不管打扫差错项或许断定正确项，都需要根据语法常识，这就叫语法选择填空。孤登时看挖空的语句及其备选答案，其解题思路和需求与试题中的“语法惯用单项填空”是完全相同的。

因为景象意义选择填空的需要，每小题（每一空）的四个备选答案一般是相同的词类，其词形也相同。即:假定是副词，则都是副词；假定是动词曩昔分词，则都是曩昔分词:等等。即便单个小题中四个备选答案的词类有纷歧样者，其语法和功用也一般是相同的。

3、短文内容逻辑性强，文章规划稳重，层次清楚

4、所选短文的英语言语契合大学英语的实践水平

研讨分析历年考题中“完形填空”的短文，不难发现其语法规划，用词选句均未跨越大学英语所学过的文章水平。这就为考生充分发扬自个的思维才能，了解掌控短文内容，选择正确答案创造了条件。可是，在短文中呈现一些派生词，或许已学词语有了新的用法，新的意义，却是缺乏为怪的。



篇6:考研英语试题联络

考研英语试题联络

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 .

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 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7: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)财务报表反映一个公司的财务情况和运营作用，是根据公认会计原则编制的。这些报表是为许多不一样的抉择计划者，许多不一样的意图而供给的。

交税申报单则反映应税收益的核算，是由税法和税则规则的概念。在许多情况下，税法和公认会计原则类似，但两者却存在本质上的不一样。

(2)审计师不保证财务报表的精确性，他们仅就财务报表的公允性宣告专家定见。可是注册会计师事务所的名誉来自于他们对审计作业的一丝不苟和审计陈述的`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 and 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,.

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，其间两个debit算计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)会计原则不象天然规则，从性质上来说不是等候我们去发现，而是咱们思考财务陈述的最重要方针后据此由人拟定的。在许多方面公认会计原则类似于为有组织的体育竞赛，如足球或篮球竞赛拟定的竞赛规则。

(2)会计师拟定了一些会计程序，据此将现金出入分配于必守时刻，以某种方法断定出收益，该收益代表这个公司特守时刻的经济作用。收益概念使用于实际日子触及许多的选择和判别。

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，算计数对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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篇8:考研英语试题真题及答案（无缺版）

section ii reading comprehension

part a

directions:

read the following four texts. answer the questions below each text by choosing [a], [b], [c] or [d]. mark your answers on answer sheet 1. (40 points)

text 1

the decision of the new york philharmonic to hire alan gilbert as its next music director has been the talk of the classical-music world ever since the sudden announcement of his appointment in . for the most part, the response has been favorable, to say the least. “hooray! at last!” wrote anthony tommasini, a sober-sided classical-music critic.

one of the reasons why the appointment came as such a surprise, however, is that gilbert is comparatively little known. even tommasini, who had advocated gilbert’s appointment in the times, calls him “an unpretentious musician with no air of the formidable conductor about him.” as a description of the next music director of an orchestra that has hitherto been led by musicians like gustav mahler and pierre boulez, that seems likely to have struck at least some times readers as faint praise.

for my part, i have no idea whether gilbert is a great conductor or even a good one. to be sure, he performs an impressive variety of interesting compositions, but it is not necessary for me to visit avery fisher hall, or anywhere else, to hear interesting orchestral music. all i have to do is to go to my cd shelf, or boot up my computer and download still more recorded music from itunes.

devoted concertgoers who reply that recordings are no substitute for live performance are missing the point. for the time, attention, and money of the art-loving public, classical instrumentalists must compete not only with opera houses, dance troupes, theater companies, and museums, but also with the recorded performances of the great classical musicians of the 20th century. there recordings are cheap, available everywhere, and very often much higher in artistic quality than today’s live performances; moreover, they can be “consumed” at a time and place of the listener’s choosing. the widespread availability of such recordings has thus brought about a crisis in the institution of the traditional classical concert.

one possible response is for classical performers to program attractive new music that is not yet available on record. gilbert’s own interest in new music has been widely noted: alex ross, a classical-music critic, has described him as a man who is capable of turning the philharmonic into “a markedly different, more vibrant organization.” but what will be the nature of that difference? merely expanding the orchestra’s repertoire will not be enough. if gilbert and the philharmonic are to succeed, they must first change the relationship between america’s oldest orchestra and the new audience it hops to attract.

21. we learn from para.1 that gilbert’s appointment has

[a]incurred criticism.

[b]raised suspicion.

[c]received acclaim.

[d]aroused curiosity.

22. tommasini regards gilbert as an artist who is

[a]influential.

[b]modest.

[c]respectable.

[d]talented.

23. the author believes that the devoted concertgoers

[a]ignore the expenses of live performances.

[b]reject most kinds of recorded performances.

[c]exaggerate the variety of live performances.

[d]overestimate the value of live performances.

24. according to the text, which of the following is true of recordings?

[a]they are often inferior to live concerts in quality.

[b]they are easily accessible to the general public.

[c]they help improve the quality of music.

[d]they have only covered masterpieces.

25. regarding gilbert’s role in revitalizing the philharmonic, the author feels

[a]doubtful.

[b]enthusiastic.

[c]confident.

[d]puzzled.

text 2

when liam mcgee departed as president of bank of america in august, his explanation was surprisingly straight up. rather than cloaking his exit in the usual vague excuses, he came right out and said he



was leaving “to pursue my goal of running a company.” broadcasting his ambition was “very much my decision,” mcgee says. within two weeks, he was talking for the first time with the board of hartford financial services group, which named him ceo and chairman on september 29.

mcgee says leaving without a position lined up gave him time to reflect on what kind of company he wanted to run. it also sent a clear message to the outside world about his aspirations. and mcgee isn’t alone. in recent weeks the no.2 executives at avon and american express quit with the explanation that they were looking for a ceo post. as boards scrutinize succession plans in response to shareholder pressure, executives who don’t get the nod also may wish to move on. a turbulent business environment also has senior managers cautious of letting vague pronouncements cloud their reputations.

as the first signs of recovery begin to take hold, deputy chiefs



may be more willing to make the jump without a net. in the third quarter, ceo turnover was down 23% from a year ago as nervous boards stuck with the leaders they had, according to liberum research. as the economy picks up, opportunities will abound for aspiring leaders.

the decision to quit a senior position to look for a better one is unconventional. for years executives and headhunters have adhered to the rule that the most attractive ceo candidates are the ones who must be poached. says korn/ferry senior partner dennis carey:”i can’t think of a single search i’ve done where a board has not instructed me to look at sitting ceos first.”

those who jumped without a job haven’t always landed in top positions quickly. ellen marram quit as chief of tropicana a decade age, saying she wanted to be a ceo. it was a year before she became head of a tiny internet-based commodities exchange. robert willumstad left citigroup in with ambitions to be a ceo. he finally took that post at a major financial institution three years later.

many recruiters say the old disgrace is fading for top performers. the financial crisis has made it more acceptable to be between jobs or to leave a bad one. “the traditional rule was it’s safer to stay where you are, but that’s been fundamentally inverted,” says one headhunter. “the people who’ve been hurt the worst are those who’ve stayed too long.”

26.when mcgee announced his departure, his manner can best be described as being

[a]arrogant.

[b]frank.

[c]self-centered.

[d]impulsive.

27. according to paragraph 2, senior executives’ quitting may be spurred by

[a]their expectation of better financial status.

[b]their need to reflect on their private life.

[c]their strained relations with the boards.

[d]their pursuit of new career goals.

28.the word “poached” (line 3, paragraph 4) most probably means

[a]approved of.

[b]attended to.

[c]hunted for.

[d]guarded against.

29.it can be inferred from the last paragraph that

[a]top performers used to cling to their posts.

[b]loyalty of top performers is getting out-dated.

[c]top performers care more about reputations.

[d]it’s safer to stick to the traditional rules.

30. which of the following is the best title for the text?

[a]ceos: where to go?

[b]ceos: all the way up?

[c]top managers jump without a net

[d]the only way out for top performers



篇9:考研英语试题真题及答案（无缺版）

part c

directions:

read the following text carefully and then translate the underlined segments into chinese. your translation should be written carefully on answer sheet 2. (10 points)

with its theme that “mind is the master weaver,” creating our inner character and outer circumstances, the book as a man thinking by james allen is an in-depth exploration of the central idea of self-help writing.

(46) allen’s contribution was to take an assumption we all share-that because we are not robots we therefore control our thoughts-and reveal its erroneous nature.because most of us believe that mind is separate from matter, we think that thoughts can be hidden and made powerless; this allows us to think one way and act another. however, allen believed that the unconscious mind generates as much action as the conscious mind, and (47) while we may be able to sustain the illusion of control through the conscious mind alone, in reality we are continually faced with a question: “why cannot i make myself do this or achieve that? ”

since desire and will are damaged by the presence of thoughts that do not accord with desire, allen concluded : “ we do not attract what we want, but what we are.” achievement happens because you as a person embody the external achievement; you don’t “ get” success but become it. there is no gap between mind and matter.

part of the fame of allen’s book is its contention that “circumstances do not make a person, they reveal him.”(48) this seems a justification for neglect of those in need, and a rationalization of exploitation, of the superiority of those at the top and the inferiority of those at the bottom.

this ,however, would be a knee-jerk reaction to a subtle argument. each set of circumstances, however bad, offers a unique opportunity for growth. if circumstances always determined the life and prospects of people, then humanity would never have progressed. in fat, (49)circumstances seem to be designed to bring out the best in us and if we feel that we have been “wronged” then we are unlikely to begin a conscious effort to escape from our situation .nevertheless, as any biographer knows, a person’s early life and its conditions are often the greatest gift to an individual.

the sobering aspect of allen’s book is that we have no one else to blame for our present condition except ourselves. (50) the upside is the possibilities contained in knowing that everything is up to us; where before we were experts in the array of limitations, now we become authorities of what is possible.



篇10:考研英语试题真题及答案（无缺版）

section ⅲ writing

part a

51.directions:

write a letter to a friend of yours to

1) recommend one of your favorite movies and 2) give reasons for your recommendation

your should write about 100 words on answer sheet 2

do not sign your own name at the end of the leter. user“li ming” instead.

do not writer the address.(10 points)

part b

52. directions:

write an essay of 160—200 words based on the following drawing. in your essay, you should

1)describe the drawing briefly,

2)explain it’s intended meaning, and

3)give your comments.

your should write neatly on answer sheet 2. (20 points)



篇11:考研英语试题真题及答案（无缺版）

part b

directions:

the following paragraph are given in a wrong order. for questions 41-45, you are required to reorganize these paragraphs into a coherent text by choosing from the list a-g to filling them into the numbered boxes. paragraphs e and g have been correctly placed. mark your answers on answer sheet 1. (10 points)

[a] no disciplines have seized on professionalism with as much enthusiasm as the humanities. you can, mr menand points out, became a lawyer in three years and a medical doctor in four. but the regular time it takes to get a doctoral degree in the humanities is nine years. not surprisingly, up to half of all doctoral students in english drop out before getting their degrees.

[b] his concern is mainly with the humanities: literature, languages, philosophy and so on. these are disciplines that are going out of style: 22% of american college graduates now major in business compared with only 2% in history and 4% in english. however, many leading american universities want their undergraduates to have a grounding in the basic canon of ideas that every educated person should posses. but most find it difficult to agree on what a “general education” should look like. at harvard, mr menand notes, “the great books are read because they have been read”-they form a sort of social glue.

[c] equally unsurprisingly, only about half end up with professorships for which they entered graduate school. there are simply too few posts. this is partly because universities continue to produce ever more phds. but fewer students want to study humanities subjects: english departments awarded more bachelor’s degrees in 1970-71 than they did 20 years later. fewer students requires fewer teachers. so, at the end of a decade of theses-writing, many humanities students leave the profession to do something for which they have not been trained.

[d] one reason why it is hard to design and teach such courses is that they can cut across the insistence by top american universities that liberal-arts educations and professional education should be kept separate, taught in different schools. many students experience both varieties. although more than half of harvard undergraduates end up in law, medicine or business, future doctors and lawyers must study a non-specialist liberal-arts degree before embarking on a professional qualification.

[e] besides professionalizing the professions by this separation, top american universities have professionalised the professor. the growth in public money for academic research has speeded the process: federal research grants rose fourfold between 1960and 1990, but faculty teaching hours fell by half as research took its toll. professionalism has turned the acquisition of a doctoral degree into a prerequisite for a successful academic career: as late as 1969a third of american professors did not possess one. but the key idea behind professionalisation, argues mr menand, is that “the knowledge and skills needed for a particular specialization are transmissible but not transferable.”so disciplines acquire a monopoly not just over the production of knowledge, but also over the production of the producers of knowledge.

[f] the key to reforming higher education, concludes mr menand, is to alter the way in which “the producers of knowledge are produced.”otherwise, academics will continue to think dangerously alike, increasingly detached from the societies which they study, investigate and criticize.”academic inquiry, at least in some fields, may need to become less exclusionary and more holistic.”yet quite how that happens, mr menand dose not say.

[g] the subtle and intelligent little book the marketplace of ideas: reform and resistance in the american university should be read by every student thinking of applying to take a doctoral degree. they may then decide to go elsewhere. for something curious has been happening in american universities, and louis menand, a professor of english at harvard university, captured it skillfully.



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