歷年考題集

今日歷年考題練習(xí)

一、英語

【2018】

Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.

The decisions made by management are communicated throughout the organization and become company policy. The results of the policies —?the consequences of managerial decisions —?must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.

Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive requires airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.

Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

1.Which one of the following is not the role of internal control?

A. Protecting assets

B. Improving the sense of responsibility of employees

C. Preventing fraud

D. Providing help for making decisions

【答案】B。解析：細(xì)節(jié)題。題干問以下哪一項不屬于internal control所起的作用。根據(jù)題干定位到第一段，由internal control is an important factor in protecting assets and preventing fraud可知，internal control的作用包括保護資產(chǎn)、防止欺詐，根據(jù)最后一句the system of internal control provides assurance of the dependability of the accounting data used in making decisions.可以看出internal control還有助于做決定，因此選項ACD都是internal control所起的作用，只有選項B Improving the sense of responsibility of employees（提升雇員的責(zé)任感）未在文中提及，故選B。

2.The results of managerial decisions must be reported back to management so that _____ can be evaluated.

A. the financial report

B. the effectiveness of company policies

C. the means of communications

D. the level of performance in all divisions of the company

【答案】B。解析：細(xì)節(jié)題。根據(jù)題干可定位至原文第二段第二句The results of the policies — the consequences of managerial decisions — must be reported back to management so that the soundness of company policies can be evaluated.可知，管理層決定的執(zhí)行結(jié)果必須被反饋的原因是這樣公司政策的合理性才能被評估。the soundness of the company policies與選項B the effectiveness of company policies（公司政策的有效性）表達(dá)的是同一意思。故選B。

3._____ are not the means of communications included in the system of internal controls.

A. Organization charts

B. Manuals of accounting policies and procedures

C. Financial forecasts

D. Accounting rules

【答案】D。解析：細(xì)節(jié)題。根據(jù)題干可定位至原文第二段第三句Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents.可知選項ABC都是internal control的交流方式，只有選項D Accounting rules（會計準(zhǔn)則）未在文中提及。故選D。

4.An airline pilot having regular medical examination is an example of _____.

A. external controls

B. administrative controls

C. internal accounting controls

D. internal financial controls

【答案】B。解析：細(xì)節(jié)題。根據(jù)題干可定位至第三段第三、四句 For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive requires airline pilots to have regular medical examinations.可知飛行員要定期進行體檢是舉例說明administrative control的。故選B。

5.Which of the following is an example of internal accounting controls?

A. A traveling salesperson is required to present reports showing the number of calls made on customers.

B. A person is required to handle cash and another one to maintain accounting records.

C. A person is required to keep custody of asset as well as accounting records.

D. A person is required to order merchandise and supplies and to receive them as well.

【答案】B。解析：推斷題。根據(jù)題干可定位至最后一段。最后一段講了accounting controls的規(guī)則，根據(jù)本段第二句An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records.也就是管理現(xiàn)金和管理會計記錄的不能是同一個人，所以B選項是正確的。根據(jù)第三句More broadly stated, the accounting function must be kept separate from the custody of assets.資產(chǎn)監(jiān)管和會計必須分開，所以C錯誤；根據(jù)最后一句Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them負(fù)責(zé)采購的與負(fù)責(zé)接受的不能是同一人，所以D項錯誤；選項A的例子出現(xiàn)在倒數(shù)第二段是administrative controls的例子。故選B。

二、行測-判斷推理

6.【2018】近日，某分行成功組織了第一屆“出彩好聲音”業(yè)務(wù)技能比賽。賽后，四位參賽者預(yù)測比賽結(jié)果。小張說：“如果我能獲獎，那么小李也能獲獎。”小李說：“如果我能獲獎，那么小劉也能獲獎。”小劉說：“如果小田沒獲獎，那么我也不能獲獎。”比賽結(jié)果公布后發(fā)現(xiàn)，上述3位參賽者說的都對，并且上述四位參賽者中有三位獲獎。

由此可以推出沒有獲獎的是：

A.小田 ? ?B.小劉 ? ?C.小李 ? ?D.小張

【答案】D。解析：根據(jù)題干可推出：小張獲獎→小李獲獎→小劉獲獎→小田獲獎。根據(jù)“四位參與者中有三位獲獎”可知小張沒有獲獎，否則四人均獲獎，與題干不符。因此獲獎的是小李、小劉、小田。

7.【2017】人類經(jīng)歷了上百年的自然進化，產(chǎn)生了直覺、多層次抽象等獨特智能。盡管現(xiàn)代計算機已經(jīng)具備了一定的學(xué)習(xí)能力，但這種能力還需要人類的指導(dǎo)，完全的自我學(xué)習(xí)能力還有待進一步的發(fā)展。因此，計算機要達(dá)到甚至超過人類的智能水平是不可能的。

以下哪項最可能是上述論證的預(yù)設(shè)？

A.理解人類復(fù)雜的社會關(guān)系需要自我學(xué)習(xí)能力

B.計算機可以形成自然進化能力

C.直覺、多層次抽象等這些人類的獨特智能無法通過學(xué)習(xí)獲得

D.計算機如果具備完全的自我學(xué)習(xí)能力，就能形成直覺、多層次抽象等智能

【答案】C。解析：題干由計算機具有一定的學(xué)習(xí)能力但自我學(xué)習(xí)能力還有待發(fā)展，推出計算機不可能達(dá)到或超過人類的智能水平。C項說明人類這種獨特智能不能通過學(xué)習(xí)得到，則即使計算機的自我學(xué)習(xí)能力發(fā)展比較完善了也不能超過人類，為題干推理的假設(shè)。故答案選C。

8.【2016】下面給定的是紙盒外表面的展開圖，下列哪一項能由它折疊而成？

【答案】A。解析：B項，上面應(yīng)為兩條直線的面；C項，兩條直線面與一條直線面不可相鄰；D項，一條直線的面中直線方向錯誤。故答案選擇A。

9.【2018】國家統(tǒng)計局公布的數(shù)據(jù)顯示，2016年全國居民消費物價指數(shù)（CPI）同比上漲2.0%，屬于溫和上漲。然而，老百姓感受到的漲幅一點也不“溫和”。在人們身邊，類似“菜價怎么這么貴”“一百塊錢逛超市轉(zhuǎn)眼間就花沒了”“月入一萬都不好意思進商場”等喊“貴”之聲并沒有減弱。

以下哪項無助于解釋題干中統(tǒng)計數(shù)據(jù)與居民感受之間的差距？

A.與老百姓生活關(guān)聯(lián)度低的物品，跌價較大的居多

B.現(xiàn)實中，仍有許多與老百姓生活密切相關(guān)、接觸和購買頻次較高的物品價格“以較大幅度上漲”

C.高收入群體對物價的小幅上漲沒有什么感覺

D.國家統(tǒng)計局公布的CPI是對全國各地、各類商品和服務(wù)價格的整體情況的數(shù)據(jù)描述，無法充分反映個體感受和地區(qū)與消費層次的差異

【答案】C。解析：題干統(tǒng)計數(shù)據(jù)顯示，全國居民消費物價指數(shù)溫和上漲，但是居民感受到的漲幅一點也不“溫和”。A項和老百姓生活關(guān)聯(lián)度低的物品跌價較大，B項和百姓生活密切的相關(guān)物品價格大幅上漲，“溫和”上漲的是均值，所以百姓感受到的漲幅不“溫和”，解釋了題干結(jié)論；C項不能解釋題干的矛盾；D項說明CPI無法反應(yīng)個體感受和地區(qū)與消費層次的差異，也很好地解釋了題干矛盾。故本題選C。

10.【2016】票據(jù)無因性是指票據(jù)因一定的基礎(chǔ)關(guān)系（如買賣、贈與）產(chǎn)生以后，票據(jù)上的權(quán)利、義務(wù)關(guān)系即與生產(chǎn)或轉(zhuǎn)讓票據(jù)的原因關(guān)系相分離。票據(jù)的持有人不必證明其取得票據(jù)的原因，只需根據(jù)票據(jù)上所記載的內(nèi)容就可以請求給付一定的金額，但非法取得票據(jù)的除外。

根據(jù)上述定義，下列選項不屬于票據(jù)無因性的是：

A.票據(jù)持有人通過贈與方式取得票據(jù)權(quán)利，無需證明票據(jù)權(quán)利的來源

B.出票人簽發(fā)空頭支票，只要出票行為合法，持票人仍享有票據(jù)權(quán)利

C.當(dāng)事人轉(zhuǎn)讓票據(jù)的原因行為無效，但不影響已簽發(fā)流通的票據(jù)效力

D.行為人以欺詐手段取得票據(jù)，但票據(jù)債務(wù)人可以對此提出嚴(yán)正抗辯

【答案】D。解析：票據(jù)無因性定義的關(guān)鍵信息是：票據(jù)的持有人不必證明其取得票據(jù)的原因，只需根據(jù)票據(jù)上所記載的內(nèi)容就可以請求給付一定的金額，非法取得的除外。D項以欺詐手段取得票據(jù)則不能實現(xiàn)票據(jù)權(quán)利，不屬于票據(jù)無因性。故答案選D。