下面是小编为大家整理的国开(中央电大)本科《财务报表分析》网上形考(作业一至四)试题及答案,供大家参考。希望对大家写作有帮助!
国开(中央电大)本科《财务报表分析》网上形考(作业一至四)试题及答案5篇
【篇1】国开(中央电大)本科《财务报表分析》网上形考(作业一至四)试题及答案
国开(中央电大)本科《学前儿童卫生与保健》网上形考任务试题及答案
备注:本资料整理于2020年5月10日;
适用于国开(中央电大)学前教育(学前教师教育方向),学前教育(学前教育管理方向)本科学员国开平台网上形考。
课程考核:形考比例30%,在国开平台完成,本资料为形考的试题及答案;
终考比例70%,纸考。
形考任务一 试题及答案
学前儿童一周食谱的编制
目的:了解如何为儿童提供合理的平衡膳食;
能为幼儿编制科学、合理的三餐食谱。
要求:1.根据所在地情况,编制一份学前儿童的一周食谱(包括餐点)。
2.表头注明该食谱适用的幼儿年龄范围;
适用的地域或省市;
该食谱的季节。
3.根据下列提供的表格格式设计食谱。辅导教师可组织课堂分析讨论,评选出优秀的食谱设计。
学前儿童一周食谱
(幼儿年龄范围:
所在地:
季节:)
学前儿童一周食谱
形考任务二 试题及答案
01.人体生命活动最基本的特征是( )。
[答案]新陈代谢
02.人体结构和机能的最基本单位是( )。
[答案]细胞
03.婴幼儿大脑对葡萄糖有特殊的依赖,因此,学前儿童每餐的膳食中应摄入一定量的(),以满足脑组织代谢所需要的能量。
[答案]碳水化合物
04.侏儒症是因垂体的生长激素分泌过( )。
[答案]少
05.关系到儿童生长发育和智力发展的内分泌腺是( )。
[答案]甲状腺
06.小孩眼睛在( )以前可以有生理性远视。
[答案]五岁
07.学前儿童养成良好的用眼习惯,以下说法正确的是( )。
[答案]眼距书本一尺远,胸部距桌缘约一拳距离
08.婴幼儿长骨骼的必需条件是( )。
[答案]营养和阳光
09.婴幼儿多喝白开水可减少( )。
[答案]泌尿道感染
10.人体各大系统中,率先发育的是( )。
[答案]神经系统
11.生长发育评价中最重要和最常用的形态指标是( )。
[答案]身高、体重
12.出生后发育最为迅速的阶段为( )。
[答案]婴儿期
13.新生儿期具体是指( )。
[答案]从出生到1个月
14.下列关于儿童形态及生理功能指标的实操中,错误的是( )。
[答案]测儿童身高应以厘米(cm)为单位记录,精确到个位。测量误差不得超过1cm
15.理论上,人体各部分骨骼均可用于判定骨骼的成熟程度,但以( )部最为理想。
[答案]腕部
16.儿童与周围环境取得平衡和协调的基本心理条件是()。
[答案]正常的智力水平
17.影响学前儿童心理健康的生物学因素是( )。
[答案]遗传与生理成熟
18.每餐热量分配中,午餐应占一天总热量的( )。
[答案]40%
19.3~6岁学前儿童每日膳食中碳水化合物提供的热量,应占总热量的( )。
[答案]50%~55%
20.食物供给中既要考虑量的多少,又要考虑是否优质的营养成分为( )。
[答案]蛋白质
21.下列食物中,含锌较少的是( )。
[答案]谷类食物
22.下列维生素中,对维持正常视力有重要作用的是( )。
[答案]维生素A
23.下列关于学前儿童膳食的特点,说法错误的是()。
[答案]学前儿童的膳食应以流质、半流质为主
24.在学前儿童体育锻炼中,应重视( )素质的练习。
[答案]协调性
25.下列说法中,正确的是( )。
[答案]幼儿园的一周计划, 在星期一、五安排较为轻松的学习内容, 星期三、四可安排难度和强度较大的学习任务。
形考任务三 试题及答案
一、 幼儿园一日生活各环节卫生观察记录
目的:了解托幼机构一日生活环节的安排原则和卫生要求
要求:
1.在工作园所或见习园所,记录所在班级或幼儿园的一日生活环节安排。
2.表中的环节起止时间可按照所观察班级的实际情况进行调整和增减,对所在班级每个环节的卫生实践要有一定的评价或反思。
3.辅导教师可组织课堂分析讨论,评选出优秀的观察记录。观察记录不少于800字,其中一定要有自己的反思或评价。
幼儿园中班班一日生活各环节卫生观察记录表
幼儿园卫生保健工作调查报告
一、调查目的
在《幼儿园工作规程》和《幼儿园管理条例》中,国家对幼儿园的卫生保健工作提出了一系列要求和规定。为了客观了解幼儿园卫生保健工作的现状,分析和研究当前幼儿园卫生保健工作与《规程》、《条例》的差距,从而改进幼儿园卫生保健工作,确保卫生保健工作质量,真正促进幼儿身心和谐发展提供现实依据,我们对各种类型幼儿园的卫生保健工作现状进行了抽样调查。
二、调查方法
调查内容包括:幼儿园健康检查制度;
幼儿园卫生保健设施及环境卫生;
幼儿健康状况(生活卫生习惯、体格、健康发展记录与分析评价);
幼儿园保育员、医务人员素质等状况。根据以上内容,我们设计了5张调查表,用随机抽样法,向各类型园发出调查表50份,收回调查表37份,其中,公办园7所,机关和系统园10所,农村园20所。此外,我们还查阅了幼儿园有关资料。查阅的资料由被查园提供,内容有:卫生保健工作计划;
幼儿每周食谱;
幼儿一日生活作息制度。
三、调查情况分析
1.幼儿园卫生保健制度基本健全,但卫生保健工作的随意性、盲目性仍未完全克服。调查结果表明,幼儿园各项健康检查制度 (幼儿入园前体检、幼儿每年体检、半年测幼儿身高、季度量体重和测幼儿视力、工作人员上岗前体检和每年体检、幼儿晨检和全日观察)基本健全并执行较好。这说明,各类幼儿园对这些工作是认真负责和高度重视的。但也还有一些不容忽视的问题。如:有73.2%的幼儿园尚未执行季度测幼儿视力这一制度,其余7项健康检查制度平均有3.7%的幼儿园是有时执行,有15.8%的幼儿园是未执行。又如:没有建立和执行饮食用具、教玩具、沙池消毒制度的幼儿园分别为12.4%,22.7%,87.6%。由此可见,少数幼儿园的卫生保健工作,还带有一定的随意性和盲目性,这是需要扭转的。
2.幼儿园卫生保健设施设备基本齐备,但尚不完善,多数幼儿园的卫生保健设施设备比较完善,要做好卫生保健工作,基本条件是具备的。但也还有少数园的卫生保健设施设备不符合要求,如,51.5%的园没有防蚊用品,24.7%的园没有防暑设施,85.6%的园没有取暖设备,61.9%的园没有隔离室。
3.幼儿园清洁卫生工作出色,但环境达标令人担忧。调查结果表明,坚持每周大扫除、每日小扫除、每日定时开门窗流通空气的幼儿园,分别占98%,100%,91%;
由于各园都长期坚持认真做好幼儿园的清洁卫生工作,因而不少园都被评为市、区、县、的精神文明单位。根据国家有关规定,城市幼儿园的环境应达到人均用地面积13澎,人均建筑面积8.8扩,绿化面积应不少于2.2,但从本次调查情况来看,这三项指标的达标率的确很低,只分别为35%,19.7%,11.5%。处于这样一种环境、卫生水平可想而知,幼儿的活动空间多么狭窄,多么拥挤,幼儿的绿化天地多么有限。面对如此现状,怎不令人担忧呢。
4.重视幼儿的身体健康,但在实践上缺乏全面性、一贯性。幼儿卫生保健工作的最终目的是养成幼儿良好的生活卫生习性和健康的行为,使幼儿成为身心健康的人。从调查结果看,80%以上的幼儿园非常重视幼儿饭前便后洗手、每周剪指甲等良好卫生习惯的培养,但饭前、运动后洗脸、饭后漱口等良好卫生习惯的培养则较差,重视培养的幼儿园分别为66%、23%。按《规程》要求,幼儿每日户外体育活动时间不得少于1小时。达到此要求的幼儿园占60.8%,未达到要求的占39.2%。调查结果还表明,三浴锻炼仍是一个薄弱环节,开展了这一特殊锻炼的幼儿园仅占42.3%。而且其中有些幼儿园的冷水浴、日光浴、空气浴还缺乏科学性,没有发挥应有的锻炼价值。
5.幼儿一日生活作息制度趋于合理,但仍有不妥之处。调查结果表明,各幼儿园的幼儿一日生活作息制度在时间连续性上,内容整体性、综合性上,活动的动静交替上,作了较为合理的安排,但还存在一些问题:户外活动时间为完全保证,达到不少于2小时的幼儿园仅占12.3%,另有21.1%的幼儿园未安排此活动,情况更难估计。游戏活动每日达到2小时以上的幼儿园只占54.4%.这反映出,游戏成为幼儿及本活动的新的教育思想还没有真正的付诸实践。生活活动的安排时间问题明显,表现在早餐与中餐间隔时间偏短,达到不少于3.5小时的幼儿园仅占33.3%,中餐与晚餐间隔时间偏长,超过5小时的幼儿园占42.2%。
【篇2】国开(中央电大)本科《财务报表分析》网上形考(作业一至四)试题及答案
国开(中央电大)本科《小学语文教学研究》网上形考(任务一至五)试题及答案
说明:适用专业:小学教育。
课程考核:形考(比例50%、手段网络);
终考(比例50%、手段机考)。
形考任务一 试题及答案
简答题
1. 简述我国传统语文教育留下了哪些宝贵遗产。
[答案]孔子提倡启发诱导,因材施教;
孟子主张专心有恒,由博而约;
韩愈强调学必有师,文以载道;
朱熹赞成熟读精思,虚心涵泳;
王夫之提出学思并重,知行结合等。
2. 语文课程有哪些功能?其基本功能和主要任务是什么?
[答案]语文课程具有多重功能,包括工具功能、教育功能和发展功能。语文课程的基本功能和主要任务是致力于学生语文素养的形成与发展。
3. 语文课程的发展功能涵盖哪些主要内容?
[答案]培养以思维为核心的包括注意、观察、想象、记忆在内的一般认识能力;
培养以理解语文学习过程为基础的语文自学能力;
培养互助合作学好 语文的能力;
培养在实践活动中综合运用语文知识的能力;
培养发现问题和研究问题的能力;
培养初步的搜集和处理信息的能 力。
4. 结合自身语文教学实践,谈谈语文课程“工具性与人文性的统一”的基本特点。
[答案]语文课程的基本特点是“工具性与人文性的统一”,其内涵包括:首先,这是特殊性与普遍性的统一。语文课程的人文性,体现了我国素质教育的普遍性要求,它涵 盖了思想性、文化性、审美性、发展性、创造性等,也就是全面提高人的素养。而工具性是语文课程所具有的特殊性,是与其它课程相区别的特点,也是绝对不容许 忽视的。工具性与人文性是特殊性与普遍性的关系,是相辅相成的。学生是在掌握语文工具的过程中提高人文素养的;
反过来人文素质的提高又促进对语文工具的掌 握。第二,是形式和内容的统一。语文包涵两个方面:语言文字的形式方面和它所负载的文化、文学、思想、情感等内容方面,学习语文课程不仅要理解课 文的内容,而且要学习课文的表达形式。语文课程把表达形式的学习作为教学的着眼点和重要目的之一,这是它与其它课程在性质上的区别。语文课程的教学,应该 将形式和内容,工具性和人文性融合在一起,不能偏重某一方面。第三,工具性与人文性的统一,必须寓教于文。对语文课程来说,每一篇教材都只是一个学习的案例,应当先从识字辨句到了解思想内容,再从思想内容进而研究用词造句、篇章结构等表现技巧,通过表现技巧的分析,必须加深对思想内容的理解。
【篇3】国开(中央电大)本科《财务报表分析》网上形考(作业一至四)试题及答案
国开(中央电大)本科《中国现代文学专题》网上形考(任务一至四)试题及答案
备注:本资料整理于2020年5月;
适用于国开(中央电大)汉语言文学,汉语言文学(师范方向)本科学员国开平台网上形考。
课程考核:形考比例30%,在国开平台完成,本资料为形考的试题及答案;
终考比例70%,纸考。
形考任务一 试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目
一、单项选择题
“只要你听着我的歌声落了泪,/就不必打开窗门问我,‘你是谁?’”以这样的发问开篇的诗作是( )。
[答案]《蚕马》
《教我如何不想她》流传甚广,并首次使用“她”字,经赵元任谱曲后,成为传唱至今的流行歌曲,这首诗的作者是( )。
[答案] 刘半农
《人的文学》的作者是五四时期因倡导“人的文学”、“平民的文学”而名声大振的( )。
[答案]周作人
《十五娘》是新文学中最早的叙事诗,其作者是( )。
[答案]沈玄庐
《缘缘堂随笔》、《缘缘堂再笔》、《车厢社会》、《漫文漫画》等作品的作者是在中国现代文学史上别具一格、自成一家的散文家、漫画家( )。
[答案]丰子恺
1919年初,北京大学傅斯年、罗家伦等学生创立了( )。
[答案]新潮社
1921年,《小说月报》从鸳鸯蝴蝶派的重镇变成新文学的重要刊物,其主编是( )。
[答案]沈雁冰
1921年诗集《女神》出版,宣告了新诗的最终形成。《女神》的作者是( )。
[答案]郭沫若
1923年,丁西林因独幕剧《一只马蜂》而一举成名,而他早期话剧的代表作则是创作于1925年的( )。
[答案]《压迫》
1929年11月,率先提出无产阶级戏剧口号的是沈端先、郑伯奇等人发起成立的( )。
[答案]上海艺术剧社
1933年从法国回车后,一边教书一边创作,同时以“刘西渭”为笔名在文学批评界有较大影响的戏剧家是( )。
[答案]李健吾
1934年、1935年分别创办《人间世》、《宇宙风》,提倡“以自我为中心,以闲适为格凋”的小品文,成为“论语派”主要人物的作家是( )。
[答案]林语堂
30年代的抒情散文,在形式上精雕细琢、匠心独运,一种追求唯美的散文风格蔚然成风,其重要的代表作家是( )。
[答案]何其芳
30年代中期,郁达夫移居杭州之后,是他游记散文创作的高峰期,除《达夫游记》外,还创作有( )等。
[答案]《屐痕处处》
标志着夏衍的话剧创作成熟的代表作是( )。
[答案]《上海屋檐下》
曹禺在大学期间创作的《雷雨》1934年7月在《文学季刊》一卷三期发表,是由一位著名作家和编辑推荐的。这位作家和编辑是( )。
[答案]巴金
代表着田汉的创作风格从浪漫主义逐步转向现实主义,也标志着作家创作进入后期的作品是创作于1929年的( )。
[答案]《名优之死》
短论《美文》阐明了文艺性散文的文类品格,是新文学初期散文理论的重要标志,其作者是( )。
[答案]周作人
发表于1917年1月《新青年》的《文学改良刍议》,其作者是( )。
[答案]胡适
郭沫若历史剧的代表作是( )。
[答案]《屈原》
何其芳早期散文创作的代表是散文集( )。
[答案]《画梦录》
洪深在20年代创作的代表作是( )。
[答案]《赵阎王》
鲁迅的《补天》、《理水》、《非攻》等小说后来收入小说集( )。
[答案]《故事新编》
鲁迅的杂文创作以1927年为界,分为前期和后期。前期杂文有《坟》、《华盖集》、《华盖集续编》和( )。
[答案]《热风》
诗界第一位发难者就是被称为“中国新诗的第一人”的( )。
[答案]胡适
受《玩偶之家》影响而创作的独幕话剧《终身大事》,是中国话剧史上第一部在刊物上公开发表的剧作。其作者是( )。
[答案]胡适
体力劳动和人生磨难没有摧垮她,关于地狱之有无,是否会在死后被两个男人用大锯锯开,以及作为再嫁的寡妇是否有资格参加祭祖祝福,才是她的精神支柱。这个人物是( )。
[答案]祥林嫂
田汉1920年创作完成的第一部剧本是( )。
[答案]《梵峨嶙和蔷薇》
文学研究会丛书中的第一部个人诗集《将来的花园》的作者、文学研究会诗人中最受推崇的诗人是( )。
[答案]徐玉诺
文学研究会重要的小说家,除由新潮社而来的叶绍钧和俞平伯外,还有冰心、落华生等,其中,落华生是指( )。
[答案]许地山
小说《湖畔儿语》以儿童的视线和体验,讲述一个苦难家庭的故事。其作者是( )。
[答案]王统照
叶绍钧唯一的一部长篇小说,是写于1928年的( )。
[答案]《倪焕之》
以抒情和叙事为主的“美文”是在1919年8月才出现的。《五峰游记》应属现代“美文”的发端,其作者是( )。
[答案]李大钊
以一人之力,持续40载,完成了《莎士比亚》全集的翻译,晚年又用7年时间完成了百万言学术著作《英国文学史》的著名作家是( )。
[答案]梁实秋
与冰心同为“小诗运动”重要诗人的是( )。
[答案]宗白华
在《沉沦》问世十余年后,有人说“他那大胆的自我暴露,对于深藏在千万年的背甲里面士大夫的虚伪,完全是一种暴风雨式的闪击,把一些假道学假才子们震惊得至于狂怒了。为什么?就因为有这样露骨的真率,使他们感受着作假的困难。”这人是( )。
[答案]郭沫若
在《诗镌》第七期上发表诗论《诗的格律》,并提出著名的“三美”主张的诗人是( )。
[答案]闻一多
在众多小诗的作者中,最重要的诗人是深受泰戈尔《飞鸟集》影响的( )。
[答案]冰心
中国现代文学史上的第一本散文诗集,并开“独语体”散文之先河的是( )。
[答案]《野草》
中国新文学史上第一部个人诗集是( )。
[答案]《尝试集》
二、多选题
题目为随机,用查找功能(Ctrl+F)搜索题目
“清华文学社”的主要成员有( )等。
[答案]梁实秋;
朱湘;
闻一多
“五四”时期开辟的“随感录”专栏的报刊主要有( )等。
[答案]《新青年》;
《每周评论》;
《民国日报》
《朝花夕拾》收入回忆往事的散文10篇,主要有《阿长与》( )等。
【篇4】国开(中央电大)本科《财务报表分析》网上形考(作业一至四)试题及答案
国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
单元自测1 形考任务试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目
[题目]— Could you please connect me with the HR Department? — _______ [答案]Hold on a minute, please. I"ll put you through. [题目]I have never read a book that is ______ than Harry Potter. [答案]more intereting [题目]The _____ question is much more different than this one. [答案]sixth [题目]— Could you give me your phone number? — _______ [答案]Sure. My phone number is 135-5674-5633. [题目]— What"s your major please? — _______ [答案]Sure. My phone number is 135-5674-5633. [题目]— Hello, may I speak to Henry? — _______ [答案]This is Henry speaking. [题目]— If you"re short-listed for the interview, we"ll ring you by Friday. — _______ [答案]OK,Madam.I"m looking forward to hearing from you. [题目]Going green ____ have to be a challenge. [答案]doesn"t [题目]Hold on a minute, please. I"ll put you _____ . [答案]through [题目]Placing a job advertisement on an online job board is _____. [答案]sostly [题目]There are ______ of ways to make your house look greener. [答案]plenty [题目]There are ______ students in Class One than in Class Two. [答案]more [题目]This garden is three times as ______ as that one. [答案]big [题目]What matters is how your house looks and how it_____ you and others residing in it. [答案]affects [题目]You don"t have to start over from ______. [答案]scratch 二、完形填空:阅读下面的短文,选择合适的内容将短文补充完整。
TOP 3 GREEN HOME INNOVATIONS [答案]D.There are many things you can do to reduce carbon emission and help to make the earth a better place for future generations. Here are a few suggestions. [答案]EAlthough LED lamps cost more money than standard incandescent or compact fluorescent bulbs do at the beginning, these long-lasting LED lamps will eventually be worth the money because of nergy saved. LED lamps also produce a cleaner, more natural light. [答案]C.Wateris a hot topic, especially in the Southwest. Household water filters are now
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
available to clean and reuse water from showers and baths. Gray water reuse systems redirect the used water from washing machines to lawns or gardens. [答案]B
[答案]A. Building materials and embellishments like paint and carpets can emit chemical compounds into the atmosphere, and because a home is an enclosed space, those compounds can sometimes accumulate to dangerous levels. Installing a whole-house air purification system is one way to keep indoor air clean and circulating. Going green doesn"t have to be a challenge. A home is a long-term investment. You don"t have to start over from cratch. Make small changes. Choose environmentally friendly paint or LED bulbs. Chances are that your home will need improvements eventually.Whenever possible, choose upgrades that will reduce your carbon footprint. It"s good for the planet, and it"s good for you. A. In recent years indoor air pollution has got a lot of attention. B. Air Purification C. Water Recycling D. In the last decade a growing number of people were interested in conserving energy and preserving the environment by living green E. LED Lighting 二、阅读理解:阅读下面的短文,根据文章内容进行判断,正确写T错误写F。
FIVE TIPS TO MAKE YOUR HOUSE LOOK GREENER There are plenty of ways to make your house look greener. It doesn"t matter how many people reside in your home. It doesn"t even matter what is the size of your home. What matters is how your house looks and how it affects you and others residing in it. It is very necessary to make your house look greener because it has a direct impact on your health. If you keep your house greener, you will get rid of many dangerous diseases. Here are some ways to keep it greener. 1. GOOD AND RELIABLE INTERIOR Indoor material, like windows, doors, cupboards, etc. must be of good quality. These things play an important role to clean the house. Doors and cupboards must be of high quality wood. Aluminium windows must be used. You must use high-quality paints for walls, doors, windows and cupboards. 2. USING WIDER WINDOWS AND DOORS FOR VENTILATION. Oxygen is a necessary element to enable you to live alive. For healthy life, windows and doors must be wide and usually be kept open at least for 15 hours a day, as ventilation of air makes you fresh and healthy. 3. PLACING PLANTS ESPECIALLY FLOWERS AT VARIOUS PLACES No one wants an empty house, and plants definitely play a refreshing role. First, the plants provide you with oxygen necessary for survival. Second, plants and especially flowers spread heart-attracting fragrance. All unhealthy odors are eradicated from your home and you feel fresh whenever you are inside it. Flowers also make your home interior look more appealing. 4. DISPOSING OFF WASTES AWAY FROM HOME REGULARLY It"s very important to throw away household wastes far from your house every day. When wastes are kept untouched for many days, they attract bacteria and viruses. Flies and mosquitoes also start gathering and increasing at such places. As a result, diseases are caused. 5. USING ANTI-BACTERIAL MATERIALS FOR WASHING FLOORS AND CONTENTS
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
Usually unclean fans, floors and walls breed bacteria and viruses, which are then carried by flies and mosquitoes. These carriers then infect the humans by contact through contaminated food or direct attacks on human body. It"s always recommended to use anti-bacterial or anti-viral cleaners for fans, floors, walls, laptops, and TVs. 1. A green home is closely related with the size of your home. [答案]F 2. A green home does good to your health. [答案]T
3. The quality of indoor materials is of great importance to keep the house clean. [答案]T 4. Household wastes should be thrown away daily. [答案]T 5. Flies and mosquitoes breed bacteria and viruses. [答案]F
单元自测2 形考任务试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目
[题目]____ trying to beat back the rising flood, innovative amphibious buildings can adapt to the rising flood. [答案]Instead of [题目]— Could you recommend some famous architectural buildings to visit in China? —
_______ [答案]I highly recommend the Bird"s Nest. [题目]— To be exact, what should I wear for the interview? —
_______ [答案]You should wear formal clothes for the interview. [题目]— Well, may I know how long the training will be? —
_______ [答案]It will last six months. [题目]— What does your company specialize in? —
_______ [答案]Our company specializes in flood-proof development. [题目]— What is the training about? —
_______ [答案]It is about the latest flood-proof design of hours. [题目]A _____ designer is needed. [答案]full-time [题目]It was the Louvre Pyramid_____ brought him worldwide fame. [答案]that [题目]My first ____ is the Taj Mahal because it is a teardrop of love. [答案]recommendation [题目]Of the two architectural designs, I think this one is _____. [答案]better [题目]Our company specializes _____ architectural design. [答案]in [题目]Pei was the son of a ____ banker. [答案]prominent [题目]We will ____ you later. [答案]contact [题目]Well, the design manager is ____ by your CV and he wants you to be in his team. [答案]impressed
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
[题目]You do not mind____long hours, do you? [答案]working 二、听力理解:请听下面的对话,根据对话内容进行判断,正确为T,错误为F。
u2-Task%203.mp3 1. Mary is receiving Henry. [答案]T
2. Henry will work in the Personnel Department. [答案]F 3. Henry does mind working long hours. [答案]F
4. Henry often took quite a few courses each semester in school. [答案]T 5. Henry didn’t do any part-time job when he was at school. [答案]F
二、阅读理解:阅读下面的短文,根据文章内容从A、B、C三个选项中选出一个最佳选项。
capsule hotels, each guest stays in a small sleeping space called capsule. It measures about 2 meters in length and1 meter in both width and height. It is a type of hotel first developed in Japan intended to provide cheap, basic overnight accommodation for guests who do not require the services offered by traditional hotels. Facilities differ, but most include a television and wireless internet connection. There are many buttons in the capsule. One turns on the light, one turns on the TV, one controls the channels. There is a radio and an alarm clock built in. The open end of the capsule can be closed, for privacy, with a curtain or a fiber glass door. Luggage is stored in a locker. Clothes and shoes are sometimes exchanged for a yukata and slippers on entry. Washrooms are communal. Guests are asked not to smoke or eat in the capsules. Some hotels also provide restaurants (or at least vending machines, pools, and other entertainment facilities. Capsules are used primarily by men. Some capsule hotels offer separate sections for male and female guests. The benefits of these hotels are convenience and price, usually around ?2000-4000 (USD 25-50 a night. They provide a place for those who may be too drunk to return home safely. About 30% at the Capsule Hotel were unemployed or underemployed and were renting capsules by the month. It was first offered to salary men who had missed the last train home, but now it is also popular with travelers from all over the world. Therefore, it"s going to gain more popularity. 1. The space of each capsule is quite【】. [答案]C. limited 2. Most capsules are not equipped with【】in the small sleeping space. [答案]B. washrooms 3.Capsule hotels were first developed in【】. [答案]A. Japan 4.The benefits of these hotels do not include【】. [答案]B. comfort 5.The writer has a【】attitude towards capsule hotels. [答案]C. neutral 二、阅读理解:阅读下面的短文,根据文章内容进行判断,正确写T错误写F。
AMPHIBIOUS ARCHITECTURE: FLOOD-PROOF HOME DESIGNS Instead of trying to beat back the rising flood, innovative amphibious buildings can adapt to the rising flood. These buildings are ready for whatever Mother Nature might throw at them– even 10-foot floodwaters. Let"s take a look at just two of them. THE UK"S FIRST AMPHIBIOUS HOUSE The UK"s first amphibious house is located on the Thames River. And the first amphibious building in Britain will be completed soon. Baca Architects designed this home for a couple
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
who wanted to live on a flood-prone island, an island easy to be attacked by floods, in the Thames River. This building is equipped with a terraced landscape. And this terraced landscape acts as an early warning system when the waters are rising. The terraces will be filled with water before the ‘wet dock’ under the house does, and then the home itself will slowly rise to stay above the water. SOLAR POWERED FLOATING SCHOOL IN NIGERIA Residents of Makoko in Nigeria have been building houses on stilts for generations. People there go from one house to another by canoe. As sea levels are rising, officials threaten to tear down the entire community. If these houses are tore down, 250,000 people will be homeless and have to look for a new place to live. Architects found a solution in floating structures with improved sanitation conditions. The first completed example is a three-storey solar-powered school. This amazing floating school addresses social, physical and ecological needs. Built on top of 256 recycled blue barrels, the school buildings are made of triangular bamboo and wood. Makoko"s residents made full use of their skills when building these structures. With three levels, the solar-powered high school has room for 100 local kids and recycles rainwater to flush the toilets. And the cost for the whole school structures was under $7,000. 1.Innovative amphibious buildings have adaptation to the rising flood. [答案]T 2.The first amphibious building in Britain has been completed. [答案]F
3.250,000 residents of Makoko in Nigeria will be homeless if officials tear down their houses. [答案]T
4.The first completed floating school has three floors. [答案]T
5.In the opinion of the writer, the cost for the floating school was quite high.[答案]F
单元自测3 形考任务试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目
[题目]____ trying to beat back the rising flood, innovative amphibious buildings can adapt to the rising flood. [答案]Instead of [题目]— Could you recommend some famous architectural buildings to visit in China? — _______ [答案]I highly recommend the Bird"s Nest. [题目]— To be exact, what should I wear for the interview? — _______ [答案]You should wear formal clothes for the interview. [题目]— Well, may I know how long the training will be? — _______ [答案]It will last six months. [题目]— What does your company specialize in? — _______ [答案]Our company specializes in flood-proof development. [题目]— What is the training about? — _______ [答案]It is about the latest flood-proof design of hours. [题目]A _____ designer is needed. [答案]full-time
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
[题目]It was the Louvre Pyramid_____ brought him worldwide fame. [答案]that [题目]My first ____ is the Taj Mahal because it is a teardrop of love. [答案]recommendation [题目]Of the two architectural designs, I think this one is _____. [答案]better [题目]Our company specializes _____ architectural design. [答案]in [题目]Pei was the son of a ____ banker. [答案]prominent [题目]We will ____ you later. [答案]contact [题目]Well, the design manager is ____ by your CV and he wants you to be in his team. [答案]impressed [题目]You do not mind____long hours, do you? [答案]working 二、听力理解:请听下面的对话,根据对话内容进行判断,正确为T,错误为F。
u3-Task%203.mp3 1. Milk cartons are unburnable trash. [答案]F
2. Everyday Henry can leave his rubbish outside as he wishes. [答案]F 3. Plastics would harm the environment if you were to burn them. [答案]T 4. You can leave batteries and clothes once every week. [答案]F
5. Henry can just leave all his rubbish outside his apartment without putting them into a bag. [答案]F
二、听力理解:请听下面的对话,根据对话内容进行判断,正确为T,错误为F。
u3-Task%205.mp3 1. The Belgian city of Ghent has declared Mondays meat-free days. [答案]F
2. The livestock sector has become one of the top two or three most significant contributors to the most serious environmental problems. [答案]T 3. The author is a complete vegetarian. [答案]F
4. According to the passage, people who eat less meat will be easily sick. [答案]F
5. There aren"t many vegetarian dishes in the restaurant mentioned in the passage. [答案]F
单元自测4 形考任务试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目
[题目]_______is well known, Shanghai is a big city. [答案]As [题目]— What do you think of your new computer? — _______ [答案]It is really fantastic. [题目]— How long is this cell phone guaranteed? — ______ [答案]You can refund it in 7 days and exchange it in one year. [题目]— I have just got an iPad as my birthday gift. — ______ [答案]Congratulations !
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
[题目]— I want to look for a smart phone priced about 1000 Yuan. Do you have some to recommend? — _______ [答案]Of course,Please take a look at this one. [题目]— It is a little expensive for me. Can I have a discount? — ______ [答案]The price has been reduced by 50%.It is a real bargain. [题目]He characterized briefly the main ______in the world today. [答案]trend [题目]He is working hard, ______will make him pass the final exam. [答案]which [题目]I am interested in novels______by Hemingway. [答案]written [题目]Milton ______the glass to his lips. [答案]raise [题目]Most of the artists ______ to the party were from South Africa. [答案]invited [题目]Prices of daily goods______online can be lower than store prices. [答案]bought [题目]The company has______$10 million for advertising. [答案]budgeted [题目]The store will______5% for cash payment. [答案]discount [题目]This will make computer games more ______ than ever. [答案]interactive 二、阅读理解:阅读下面的短文,根据文章内容进行判断,正确为T,错误为F。
The fridge is considered necessary. It has been so since the 1960s when packaged food list appeared with the label: Store in the refrigerator. In my fridgeless Fifties childhood, 1 was fed well and healthy. The milkman came every day, the grocer, the butcher (肉商, the baker, and the ice-cream man delivered two or three times each week. The Sunday meat would last until Wednesday and surplus(剩余的 bread and milk became all kinds of cakes. Nothing was wasted, and we were never troubled by rotten food. Thirty years on food deliveries have ceased, fresh vegetables are almost unobtainable in the country. The invention of the fridge contributed comparatively little to the art of food preservation. Many well-tried techniques already existed -- natural cooling, drying, smoking, salting, sugaring, bottling... What refrigeration did promote was marketing --- marketing hardware and electricity, marketing soft drinks, marketing dead bodies of animals around the world in search of a good price. Consequently, most of the world"s fridges are to be found, not in the tropics where they might prove useful, but in the rich countries with mild temperatures where they are climatically almost unnecessary. Every winter, millions of fridges hum away continuously, and at vast expense, busily maintaining an artificially-cooled space inside an artificially-heated house -- while outside, nature provides the desired temperature free of charge. The fridge"s effect upon the environment has been evident, while its contribution to human happiness has been not important.
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
1. The statement In my fridgeless fifties childhood, I was fed well and healthily. suggests that the author was well-fed and healthy even without a fridge in his fifties. [答案]F 2. The author says that nothing was wasted before the invention of fridges because people had effective ways to preserve food. [答案]T
3. Consumers benefited the most from fridges according to the author? [答案]F 4. What refrigeration did promote was food-preserving. [答案]F 5. The author is critical to fridges. [答案]T
二、听力理解:请听下面的对话,根据对话内容进行判断,正确为T,错误为F。
u4-Task%203.mp3 1. They are talking about a camera. [答案]F
2. You can find a mobile phone in any of latest MP4. [答案]F 3. The new cell phone is just like a pad. [答案]T
4. Digital devices are becoming bigger and harder to carry. [答案]F 5. The cell phone generally has memories of over 512 MB. [答案]T
二、阅读理解:阅读下面的短文,根据文章内容从A、B、C、D三个选项中选出一个最佳选项。
An e-book(also referred to as an electronic book,e-book,or e-bookis a digital version of a print book that you download and read. But if you want to read an e-book, you must have an E-book Reader, which is a kind of free software used by your computer. Make sure you have installed the appropriate Reader before you download your e-book from the Internet. The software allows you to turn the words on the screen into the size you like. It also helps you turn pages and change your viewing options. E-books are a fun alternative to regular books. You can download them to any computers and create your own library of hundreds of titles. If you load them onto your portable computer,you can take them with you when you travel. Some e-books are even interactive! Best of all,when you order an e-book,there is no waiting and no shipping charges. The amount of time it takes to download your e-book depends on the speed of your connection and the size of your e-book. 1. From this passage,we learn that an e-book【】. [答案]D. can be read when special software is installed 2. The E-book Reader is used for【】. [答案]A. reading an e-book you’ve downloaded 3. From this passage,we can learn that【】. [答案]A. you can read an e-book on a laptop when you travel 4. Which of the following statements is TRUE?【】
[答案]C. The downloading time is decided by the e-book"s size. 5. The passage is mainly about【】. [答案]B. a new kind of book—the E-books 单元自测5 形考任务试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目 [题目]The book you ordered is not. [答案]available
[题目]_____ Mr Zhang said is quite right. [答案]What [题目]_______ had the bell rung _______ the students took their seats. [答案]Hardly;
when [题目]— Have you ever shopped online?
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
— ______. [答案]Quite often .It is very convenient,saving me a lot of time. [题目]— I have no idea about where to buy a present for my friend, can you give me some advice? — ______ [答案]Taobao may be a good choice for you. [题目]— So kind of you to recommend such a good website for shopping. — _______. [答案]My pleasure [题目]— Would you like to join us to shop online? — ______, but I should finish my homework first. [答案]I"d love to [题目]— You always shop online. Is it really reliable? — __________ [答案]Good luck to you. [题目]All these measures will dramatically the development of the western areas in China. [答案]boost [题目]Having an education from a school will make you realize your dream and get recognition. [答案]reputable [题目]He with his wife on household expenses. [答案]dispute [题目]It was not _______ he took off his glass ____I realize who he was. [答案]until;
that [题目]We must ______unnecessary expense. [答案]eliminate [题目]We must put _____ into practice. [答案]what we have learned [题目]We sent the injured to the hospital_______ the accident happened. [答案]immediately 二、听力理解:请听下面的对话,根据对话内容进行判断,正确为T,错误为F。
u5-Task%203.mp3 1. Both of them like online shopping very much. [答案]F
2. Being cheap is one of the reasons for online shopping. [答案]T
3. Henry is a big fan of digital products, so he likes sitting in front of the computer all day. [答案]F
4. Henry will go to the department store with Sally. [答案]T 5. Both of them will visit the computer store. [答案]F
二、阅读理解:阅读下面的短文,根据文章内容从A、B、C、D三个选项中选出一个最佳选项。
While there are still many people who don"t feel comfortable using a credit card to buy over the Internet, e-commerce is absolutely here to stay. If you take a few precautions buying over the Internet can actually be safer than using your credit card in a restaurant. Just as you should notice your surroundings and suspicious-looking people when withdrawing (提取 money from an ATM, you should know how to recognize the warning signs of Internet tricks and take steps to avoid being a victim when shopping online. Here are some good tips to remember when shopping online: Before submitting your personal information to a site, try to find out how the information
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
may be used and whether it will be sold to or shared with other businesses. If you don"t like what you read, shop somewhere else. Don"t provide personal information such as address , telephone number, social security number , or e-mail address unless you know who you are providing the information for, why it" s being requested , and how it will be used . Use a credit card, not a debit card (借记卡 for shopping on the internet. Debit cards don"t have the same protection as credit cards. Carefully review your credit card and bank statement each month for unknown charges and inform your credit card company or bank immediately if you notice any charges you didn"t know about. Clean your computer with free online software that detects spy-ware and install a firewall (防火墙 to ensure the sites you shop on don" t install spy-ware on your computer. 1. While shopping online, you should【】
[答案]C. find out how the personal information willbe used 2. According to the passage, if you find your credit card has unexplained charges, you should 【】
[答案]A. tell your credit card company as soon as possible 3. The underlined word precaution in Paragraph One means something done to【】. [答案]B. protect you against loss or possible dangers 4. What is not advised by the writer when shopping online? 【】 [答案]C. Visiting famous websites. 5. What" s the writer" s purpose in writing this passage? 【】 [答案]C. To tell us how to shop safely online. 二、阅读理解:阅读下面的短文,根据文章内容进行判断,正确为T,错误为F。
It is amazing to note that the Internet is still such a new device,and yet it is one of the fastest and most powerful media tools. But think about it for a moment. On the Internet,a big online company can be run by only two guys in their garage. So it is only reasonable then,that people shopping online would be a little leery of the security levels. Internet giants such as Microsoft knew consumer confidence was the key to getting virtual(虚拟的 shopping off the ground,and they work hard to make people feel safe to shop online. Credit card companies,too,quickly saw the potential for online shopping,and have installed things like online shopping insurance for people. If you ever have a problem with your online credit purchases,many credit card companies will happily refund(退还 your money and then set their claws on the company that wronged you. Now that’s buying power! There are other bonuses for online shoppers,of course. No line 1.[答案]F;
2.[答案]T;
3.[答案]F;
4.[答案]T;
5.[答案]T
单元自测6 形考任务试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目
[题目]I really appreciate __________ to help me, but I am sure that I will be able to manage by myself. [答案]your offering
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
[题目]Society is now much more _____________ than ever before. [答案]diverse [题目]— Could you help me with this crossword puzzle, please? —_____________ [答案]Sorry I can"t. It"s too difficult for me. [题目]— Do you still like playing Majiang now? —_____________ [答案]Not at all.Ihaven"t played it for ages. [题目]— How often do you go dancing? —_____________ [答案]Every other day. [题目]— What do you think of the song? —_____________ [答案]It sounds sweet. [题目]— Let"s go to a movie after work, OK? —_____________ [答案]Never mind. [题目]He"s the best _____________ I"ve come across this season, a great player. [答案]opponent [题目]I prefer __________ to __________. [答案]driving……being driven [题目]It is necessary __________ the book immediately. [答案]for him to return [题目]It"s no use _____________ here, let"s go home. [答案]waiting [题目]She _____________ close contacts with the scientist for many years. [答案]maintained [题目]There are many ways _____________ the problem. [答案]to solve [题目]These shops _____________ to the needs of children. [答案]cater [题目]We have fully _____________ smoke alarms on all staircases. [答案]functional 二、听力理解:请听下面的对话,根据对话内容进行判断,正确为T,错误为F。
u6-Task%204.mp3 1. Judy doesn"t like to play games that require her to think hard. [答案]F 2. Henry is good at darts. [答案]T
3. Henry used to play dominos with his parents every day. [答案]F 4. Judy enjoys playing cards online. [答案]F 5. Judy is an expert at mahjong. [答案]F
二、阅读理解:阅读下面的短文,根据文章内容从A、B、C三个选项中选出一个最佳选项。
In 1933, an unknown American called Clarence Nash went to see the filmmaker Walt Disney. He had an unusual voice and he wanted to work in Disney"s cartoon(动画片 film for children. When Walt Disney heard Nash"s voice, he said Stop! That"s our duck! The duck was the now-famous Donald Duck, who first appeared in 1934 in the film The Wise Little Hen. Donald lived in an old houseboat(水上住家 and wore his sailor jacket and hat.
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
Later that year he became a star after an eight-minute Mickey Mouse film. The cinema audience liked him because he was lazy and greedy(贪婪的, and because he lost his temper(发脾气 very quickly . And they loved his voice when he became angry with Mickey"s eight nephews(侄子. Soon Donald was more popular than Mickey Mouse himself, probably because he wasn"t a goody-goody like Mickey. In the 1930s, 40s and 50s Donald and hid friends Mickey, Goofy and Pluto made hundreds of Disney cartoons. He also made educational films about the place of the USA in the world, and safety in the home. Then in 1966 Donald Duck and his voice disappeared---there were no more new cartoons. Clarence Nash died in February, 1985. But today"s children can still see the old cartoons on television and hear that famous voice. 1.When was the first Donald Duck film made?【】 [答案]B. In 1934. 2.Who was Clarence Nash?【】 [答案]B. Donald Duck’s voice
3.Where do today"s children see Donald Duck?【】 [答案]C. On television 4.The underlined word audience in the second paragraph means【】. [答案]C. the people who watch a film at a cinema 5.The underlined word goody-goody in the second paragraph means a person who【】. [答案]A. likes to appear to be faultless in behaviour 二、阅读理解:阅读下面的短文,根据文章内容进行判断,正确为T,错误为F。
A brand new _Minecraft_ game will be story-driven. The new series of _Minecraft: Story Mode_ will be set in the world of _Minecraft__,_ but it will feature an original story that combines new characters with familiar themes. It is driven by player choice. It will be a separate standalone product. The decision to make the new game community-driven is potentially brilliant. It’s interesting that feedback from the community is going to be brought into _Minecraft: Story Mode_. In a way, it echoes what _Minecraft_ is. It is a user-generated world. It’s likely that there already have been gamers on _Minecraft_ fan blogs. They have come up with theories as to how the universe was created. There could be lots of contradictory things there. But from a marketing standpoint, it makes all the sense in the world for the community of you guys are going to write this. _Minecraft_ first came out in 2009 and is probably due for an evolution of some sort. _Story Mode_ seems like a natural next step. A dedicated fan base has very high expectations. It will be satisfied with the story it is developing. There will be challenges, however. _Minecraft_ does not follow what the game industry is used to working with. It will be a completely different development scenario. It is a world with no story and starting from the beginning. As long as the _Minecraft_ story is popular and successful, that might be OK. * * The new series of game will feature a new story with unfamiliar themes. [答案]F * The new game will be combined with other products. [答案]F * The new game is community-driven. [答案]T
* The game fans can create the theories of the universe on the _Minecraft _blogs. [答案]T * Minecraft strictly follows the rules of the game industry. [答案]F
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
单元自测7 形考任务试题及答案
题目为随机,用查找功能(Ctrl +F)搜索题目
[题目]It was a __________ relationship between the boy and the man. [答案]complex
[题目]— How do I get to the garage? I need to have my car repaired. —__________ [答案]Go down this street and turn left. [题目]— If you like I can mail the tax bill for you? —__________ [答案]That"s very kind of you. [题目]— Some cars are really expensive. —__________ [答案]Certainly they are. They burn less gas. [题目]— Sorry. I have taken your car key by mistake. —__________ [答案]It doesn"t matter. [题目]— That’s a nice car! —__________ [答案]Oh,thanks.I go it yesterday. [题目]All the mobile phones must __________ before the meeting begins. [答案]be turned off [题目]He gave the boss a report which __________ the current market. [答案]analyzed [题目]He was rushed to the hospital with __________ injuries. [答案]multiple [题目]The news reporters hurried to the airport, only ______the film stars had left. [答案]to be told [题目]The organization has __________ a campaign to raise money for the election. [答案]launch [题目]The school conducted a(n __________ investigation on the accident. [答案]extensive [题目]This medicine __________ before dinner. [答案]should be taken [题目]Tom _______ have kept his promise. I wonder why he changed his idea. [答案]should [题目]What I should do is__________ the task soon. [答案]to finish 二、听力理解:请听下面的对话,根据对话内容进行判断,正确为T,错误为F。
u7-Task%204.mp3 1. Henry thinks the transportation system is simple. [答案]F
2. Julie believes more roads should be built and there will be fewer traffic jams. [答案]T 3. According to Henry, people should be encouraged to use cars. [答案]F
4. Both Henry and Julie agree that people should pay tax for using cars. [答案]F
5. According to Henry, people will be in favor of using cars less to make the air cleaner. [答案]F
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
二、完型填空:阅读下面短文,从A、B、C三个选项中选择合适的内容将短文补充完整。
You jump into a car, tell it where you want to go then sit back and let a computer take control. It seems a dream in the future. It isn"t. In many ways such driverless cars are already with us. There is partial automation in many cars, such as intelligent braking, lane departure warning and automatic parking. The systems are there【[答案]B】cars can pretty much drive themselves. No one noticed the introduction of cruise control. We"ve got collision avoidance, and we"ll soon have automatic lane change. Improving this technology should make the roads safer. Machines are much better at following rules than humans. Driveway signs advise drivers to slow down to avoid【[答案]A】jams. They are often ignored by drivers. But it won"t happen【[答案]B】a computer. Driverless cars could also choose the best route to avoid traffic jams. Fewer jams will mean【[答案]C】 stop-start driving. Maintaining smooth and constant speeds will improve fuel efficiency. Computers could also be programmed to take the greenest route, rather than the fastest one. Under computer control, cars could also travel much closer together. They can effectively slipstream one another and use less fuel to move themselves forward. They can even form multi-car trains going【[答案]C】high speeds. However, with driverless cars on the roads, there will be potential trust issues between people and machines. We could therefore see guard rails back on the sides of pavements. This would be a backwards step. 1. A. because B. so that C. such as 2. A. creating B. to creat C. creat 3. A. with B. to C. on 4. A. more B. little C. less 5. A. over B. in C. at 二、阅读理解:阅读下面的短文,根据文章内容从A、B、C三个选项中选出一个最佳选项。
In 1909 an English newspaper offered ? 1,000 to the first man to fly across the English Channel in an aeroplane. Today, modern jets cross it in minutes. But at that time it still seemed a good distance. The race to win the money soon became a race between two men. Both were very colorful. One was Louis Bleriot. He owned a factory in France that made motor car lamps. He was already well known as a pilot because he had had accidents several times. Some people laughed at him. One man said, He may not be the first to fly across the Channel but he will certainly be the first to die in an accident! But Bleriot was really a good and brave pilot. He also had many good ideas about aeroplane design. The other man was Hubert Latham. He was half French and half English. He took up flying when his doctors told him he had only a year to live. Oh, well, he said, if I"m going to die soon, I think I shall have a dangerous and interesting life now. Latham was the first to try the flight across the Channel. Ten kilometres from the French coast, his plane had some trouble. It fell down into the water and began to sink under the water. A boat reached Latham just in time. He was sitting calmly on the wing and was coolly lighting a cigarette. Bleriot took off six days later. He flew into some very bad weather and very low cloud. He somehow got to the English side and landed in a farmer"s field. When he did so, a customs (海关 officer rushed up to his plane. Planes have changed since then, but customs officers have not. Have you anything to declare? The officer demanded. 1. The story took place【】. [答案]B. in the 19th century
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
2. Bleriot was well known as a pilot because【】. [答案]C. he had had a few accidents 3. Why did Hubert Latham want to fly across the Channel?【】 [答案]B. He knew he only had a year to live. 4. Why did the customs officer rush to the plane?【】 [答案]A. To ask if Beriot had anything to declare. 5. Do you have anything to declare? means【C】. [答案]C. Have you brought anything on which custom duties must be paid?
单元自测8 形考任务试题及答案
题目为随机,用查找功能(Ctrl+F)搜索题目
[题目]_________, he opened the car door and drove the car away. [答案]Unconsciously
[题目]_________somebody decides to break the rules? [答案]What if [题目]The law requires that everyone _________ his car checked at least once a year. [答案]have [题目]— How are you feeling? — Much better. _________. [答案]Thanks for coming to see me. [题目]— I was worried about this out-dated equipment. —_________. [答案]Yeah,it may bring a health hazed. [题目]— I"m sorry. I shouldn"t have put the printer here. —_________. [答案]Well,it"s OK. [题目]— Oh, dear! I"ve just broken a window. —_________. [答案]Don"t worrry. [题目]— I saw a car crash into the tree just now. —_________ [答案]Wow,that"s scaring. [题目]He has forgotten to_________the battery. [答案]charge [题目]He is the right person to_________such a large wine company. [答案]supervise [题目]If I had time ,__________ see that new movie at the University Theatre. [答案]I"d [题目]The organization will_________a survey about the career choices of the college graduates. [答案]conduct [题目]The question ______ by us soon. [答案]is going to be discussed [题目]The work __________ by the time you get here. [答案]will have been done [题目]This new policy will_________thousands of new jobs for the young people. [答案]generate
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
二、阅读理解:阅读下面的短文,根据文章内容从A、B、C三个选项中选出一个最佳选项。
Man is a land animal, but he is also closely tied to the sea. Throughout history the sea has served the needs of man. The sea has provided man with food and a convenient way to travel to many parts of the world. Today, nearly two—thirds of the world"s population live within 80 kilometers of the sea coast. In the modern technological world, the sea offers many resources to help mankind survive. Resources on land are beginning to be used up. The sea, however, still can be hoped to supply many of man"s needs. The list of riches of the sea yet to be developed by man"s technology is impressive. Oil and gas explorations have been carried out for nearly 30 years. Valuable amounts of minerals exist on the ocean floor ready to be mined (开采. Fish farming promises to be a good way to produce large quantities of food. The culture of fish and shellfish is an ancient skill practiced in the past mainly by Oriental people. Besides oil and gas, the sea may offer new sources of energy. Experts believe that the warm temperature of the ocean can be used in a way similar to the steam in a steamship. Ocean currents (水流 and waves offer possible use as a source of energy. Technology is enabling man to explore ever more deeply under the sea. The development of strong, new materials has made this possible. The technology to harvest the sea continues to improve. Experts believe that by the year 2000 the problems that prevent us from exploiting fully the food, minerals, and energy sources of the sea will be largely solved. 1. The major things that the sea offers man are【】. [答案]C. the food, energy sources, and minerals 2. The sea serves the needs of man because【】. [答案]C. all of the above 3. We can conclude from this passage that【】. [答案]B. the sea, in the broad sense, has not yet been developed 4. The underlined words _Oriental people_ in the fourth paragraph probably mean【】. [答案]A. the people in Asia 5. The best title for this passage is【】. [答案]C. Man and the Sea 二、阅读理解:阅读下面短文,选择合适的内容将短文补充完整。
_____ 【答案C】That"s what this material does. It is developed for the British Army. The fabric is made of yarn. The yarn can conduct electricity from a battery pack to anywhere in your clothing. It can charge your gadgets on contact. _____ 【答案B】It can carry either power or data through a soldier"s clothes, helmet, or backpack. It can gear that otherwise needs separate power sources. The materials have been field tested. But they still need to be weather-proofed. _____ 【答案E】Right now, charging up a battery still involves wires, chargers, and sockets. Inductive charging is developing. But you can not just put your phone down on any surface and start powering up. _____【答案A】And what if that could be hacked together with some kind of inductive charging? You"d be able to almost totally cut the cord with your gadgets. Yes, you"d need to charge up whatever power source you"re using now and then. But keep a pair of khakis plugged in while they hang in the closet. _____【答案D】
A. But what if your pants or jacket or bag could charge your phone, or laptop or anything
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国开(中央电大本科《理工英语3》网上形考(单元自测1至8试题及答案
else?
B. The fabric is developed by Intelligent Textiles. C. Imagine having jeans that charge your phone just by putting it in your pocket. D. It is a lot different from having to remember to plug in your phone. E. And that"s all great, but would this ever be made it into your home, and charge your phone or laptop someday?
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【篇5】国开(中央电大)本科《财务报表分析》网上形考(作业一至四)试题及答案
国开(中央电大专科《中级财务会计(一》网上形考任务试题及答案国开(中央电大专科《中级财务会计(一》网上形考任务试题及答案说明:适用于国开中央电大会计学(财务会计方向,会计学(会计统计核算方向专科学员国开平台网上形考;
同时资料也是期末纸质考试的重要资料。
第一次形考任务试题及答案1.2021年3月,H公司(一般纳税人发生部分经济业务如下:
(15日,销售商品一批,增值税专用发票上列示价款50000元、增值税8500元;
现金折扣条件为2/10、N/30。货款尚未收到;
该批商品成本为30000元。
(210日,委托银行开出一张金额100000元的银行汇票用于材料采购。
(313日,收到5日销售商品的货款存入银行。
(418日,将一张面值为30000元,期限3个月的不带息商业承兑汇票,在持有45天后向银行贴现,贴现率为12%,计算企业可得的贴现净额。
要求:编制1---3小题的会计分录,计算第4小题的贴现净额。
(1借:应收账款:
58500贷:主营业务收入50000应交税费——应交增值税(销项税额8500结转商品:借:主营业务成本30000贷:库存商品300002/10表示货款在10天内付清,购货方可以享受货款全额2%的现金折扣;
n/30表示货款在10后、30天以内付清的没有折扣,购货方须付全额货款在3月15日之前付款:
借:银行存款57500财务费用1000贷:应收账款58500在3月15日之后付款:
借:银行存款58500贷:应收账款58500(2借:其他货币资金——银行汇票100000贷:银行存款100000(3借:银行存款57500财务费用1000贷:应收1
账款58500(430000-30000×45/360×12%=295502.对W公司(小规模纳税人本月发生的下列部分业务编制会计分录:
(1销售商品一批,不含税售价50000元、增值税1500元;
收到等额商业汇票一张。
(2从外地购进材料一批,增值税发票上列示价款10000元、增值税1700元;
收到银行转来的结算凭证并立即付款,材料未到。
(3储运部领用备用金18000元,出纳员开出等额现金支票予以付讫。
(1借:应收票据51500贷:主营业务收入50000应交税费——应交增值税(销项税额1500(2借:在途物资11700贷:银行存款11700(3借:备用金——储运部18000贷:银行存款180003.A工厂(一般纳税人2月份发生部分经济业务如下,要求编制会计分录(写出总账科目即可:
(1存出投资款100万元,委托银河证券公司购买债券。
(2职工李力报销差旅费800元,企业用现金支付。
(1借:其他货币资金-----存出投资款1000000贷:银行存款1000000(2借:管理费用800贷:库存现金8004.D公司对坏账核算采用备抵法,并按年末应收账款余额百分比法计提坏账准备。2021年12月31日坏账准备账户余额24000元。2021年10月将已确认无法收回的应收账款12500元作为坏账处理,当年末应收账款余额120万元,坏账准备提取率为3%;
2021年6月收回以前年度已作为坏账注销的应收账款3000元,当年末应收账款余额100万元,坏账损失估计率由原来的3%提高到5%。
要求:
(1计算2021年末、2021年末应补提或冲减的坏账准备金额;
(2对2021、2021年的上述相关业务编制会计分录。
2021年末应补提的坏账准备=1202100×0.03-(24000-12500=24500元2021年末应补提的坏账准=1000000×0.05-36000-3000=11000元2021年:
借:坏账准备12500贷:应收账款12500借:资产减值损失---坏账准备24500贷:坏账准备245002021年:
借:应收账款3000贷:坏账准备3000借:库存现金3000贷:应收账款3000借:资产减值损失----坏账准备11000贷:坏账准备110005.M公司于20212
年6月5日收到甲公司当日签发的带息商业承兑汇票一张,用以偿还前欠货款。该票据面值100000元,期限90天,年利率6%。2021年7月15日,M公司因急需资金,将该商业汇票向银行贴现,年贴现率9%,贴现款已存入银行。
要求:
(1计算M公司该项应收票据的贴现期、到期值、贴现利息和贴现净额。
(2编制M公司收到以及贴现该项应收票据的会计分录。
(39月初,上项汇票到期,甲公司未能付款。编制M公司此时的会计分录。
贴现利息=101500×9%/360×50=1268.75元贴现净额=101500-1268.75=xxxx.25元借:应收票据100000贷:应收账款100000借:银行存款100231.25贷:应收票据100000财务费用231.25借:应收账款101500贷:银行存款101500第二次形考任务试题及答案1.对W公司(资产减值的核算采用备抵法本月发生的下列部分业务编制会计分录:
1.从外地购进材料一批,增值税发票上列示价款10000元、增值税1700元;
收到银行转来的结算凭证并立即付款,材料未到。
2.计提存货跌价损失28000元。
3.上项外购材料运达企业并验收入库。
4.结转本月直接生产领用材料的成本46000元。
5.期末,盘亏原材料一批,实际成本2021元、进项增值税额340元;
原因待查。
1.借:在途物资10000应交税费------应交增值税1700贷:银行存款117002.借:资产减值损失28000贷:存货跌价准备280003.借:原材料10000贷:在途物资100004.借:生产成本46000贷:原材料460005.借:待处理财产损溢2340贷:原材料2021应交税费-----应交增值税(进项税额转出3402.对A公司2021年12月发生的下列经济业务编制会计分录:
1.公司对原材料采用计划成本核算。上月购进并已付款的原材料今日到货并验收入库,计划成本为20万元,材料实际采购成本18万元。
2.期末结转本月发出原材料应负担的超支差异50000元。其中,直接生产用材料负担35000元,车间一般性耗费材料负担10000元,厂部领用材料应负担5000元。
3
1.借:原材料202100贷:材料采购180000材料成本差异202102.借:生产成本35000制造费用10000管理费用5000贷:材料成本差异500003.对A公司(商品流通企业2021年6月份发生的下列经济业务编制会计分录:
1.从外地购进一批商品,增值税发票上列示价款10000元,增值税1700元。双方商定货款采用商业汇票结算,企业已开出并承兑面值11700元、3个月到期的商业汇票交销货方。商品未到。
2.上项商品到达并验收入库。
1.借:在途物资10000应交税费------应交增值税(进项税额1700贷:应付票据117002.借:库存商品10000贷:在途物资100004.某零售商场为一般纳税人,销售额实行价税合一。本月1日销售商品50000元,本月末有关账户(调整前资料如下:
商品进销差价账户期末余额448000元;
库存商品账户期末余额620210元;
主营业务收入账户本月净发生额980000元,与主营业务成本账户一致。
要求:
(1计算本月应交的销项增值税和已销商品的进销差价(对计算结果保留个位整数。
(2编制本月1日销售商品的会计分录。
(3编制月末结转已销商品进销差价和销项增值税的会计分录。
(1已销商品进销差价率xxxx/(xxxx+xxxx×100%=28%已销商品进销差价=xxxx×28%=xxxx元销项税额=xxxx/(1+17%×17%=xxxx.16元(21月1日销售商品借:银行存款50000贷:主营业务收入50000借:主营业务成本50000贷:库存商品50000(3借:商品进销差价xxxx贷:主营业务成本xxxx结转销项税额借:主营业务收入xxxx.16贷:应交税费------应交增值税(销项税额xxxx.165.甲存货年初结存数量3000件,结存金额8700元。本年进货情况如下:
1月10日、13日、25日分别销售甲存货2500件、5500件、7000件。
要求:采用下列方法分别计算甲存货本年1月的销售成本、期末结存金额。计算结果保留两位小数。
4
(1加权平均法。
(2先进先出法。
(1存货加权平均单价=(8700+52880/(3000+16400=3.17元1月的销售成本=3.17×(2500+5500+7000=47550元期末余额=3.17×(3000+4100+6000+4500+1800-2500-5500-7000=13948元(21月10日:(8700/3000×2500=7250元1月13日:(8700/3000×(3000-2500+3.1×4100+3.2×900=17040元1月25日:3.2×(6000-900+3.3×1900=22590元销售成本=7250+17040+22590=46880元结余=3.3×(4500-1900+3.4×1800=14700元6.某工业企业为增值税一般纳税人,材料按计划成本核算。甲材料单位计划成本为10元/公斤,2021年4月有关甲材料的资料如下:
(1原材料账户期初借方余额20210元,材料成本差异账户期初贷方余额700元,材料采购账户期初借方余额38800元。
(24月5日,上月已付款的甲材料4040公斤如数收到并验收入库。
(34月20日,从外地A公司购入甲材料8000公斤,增值税专用发票上注明材料价款85400元,增值税额14518元,款项已用银行存款支付。材料尚未到达。
(44月25日,从A公司购入的甲材料到达,验收时发现短缺40公斤,经查明为途中定额内自然损耗。按实收数量验收入库。
(54月30日汇总本月发料凭证,本月共发出材料11000公斤,全部用于B产品生产。
要求:
(1对上项有关业务编制会计分录。
(2计算本月甲材料的成本差异率。
(3计算并结转本月发出甲材料应负担的成本差异。
(4计算本月末库存甲材料的实际成本。
(1借:原材料---甲材料40400贷:材料采购38800材料成本差异1600借:材料采购---甲材料85400应交税费---应交增值税14518贷:银行存款99918借:原材料---甲材料79600材料成本差异5800贷:材料采购----甲材料85400借:生产成本xxxx贷:原材料xxxx(1本月发出材料成本差5
异率-700+(38800-40400+(85400-79600×100%20210+40400+79600=2.5%(2本月发出甲材料应负担的成本差异=xxxx×2.5%=2750元借:生产成本2750贷:材料成本差异2750(3本月末库存甲材料的实际成本:
(20210+40400+79600-xxxx×(1+2.5%=30750元7.A公司2021年初甲存货的跌价准备余额为0.当年末,甲存货的实际成本为80000元,可变现净值为77000元;
假设其后各年甲存货的成本不变,可变现净值分别为2021年末,73000元;
2021年末,77500元;
2021年末,81000元。
要求:计算A公司各年末应提取或应冲减的甲存货的跌价准备并编制相关的会计分录。
2021年末应计提的存货跌价准备为:80000-77000=3000元借:资产减值损失3000贷:存货跌价准备30002021年末应计提的存款跌价准备:80000-73000-3000=4000元借:资产减值准备4000贷:存货跌价准备40002021年末应冲提:80000-77500-7000=-4500元借:存货跌价准备4500贷:资产减值损失45002021年末借:存货跌价准备2500贷:资产减值损失2500第三次形考任务试题及答案1.编制下述业务的会计分录,2021年3月,H公司(一般纳税人发生部分经济业务如下1.3日,以银行存款购入A公司股票50000股作为交易性金融资产管理,每股价格16元,同时支付相关税费4000元。(5分2.31日,确认可供出售金融资产公允价值变动损失20210元。(5分3.出售作为交易性金融资产核算的股票一批,收入45000元,支付有关费用200元;
该批股票成本30000元,其中持有期内确认公允价值变动净收益8000元。(10分4.委托银河证券公司以62万元购入面值60万元3年期债券一批计划持有至到期,票面利率5%,到期一次还本付息。相关税费略。(10分5.可供出售金融资产期末确认公允价值变动收益84000元。
(5分6.持有至到期投资本期确认应收利息96000元,经查,该项利息于2021年2月债券到期时收取。
(5分1.借:交易性金融资产—成本800000投资收益4000贷:银行存款8040002.借:其他综合收益20210贷:可供出售金融资产—公允价值变动202103.6
借:银行存款44800贷:交易性金融资产—成本30000—公允价值变动8000投资收益6800借:公允价值变动损益8000贷:投资收益80004.借:持有至到期投资—成本600000—利息调整20210贷:银行存款6202105.借:可供出售金融资产—公允价值变动84000贷:其他综合收益840006.借:持有至到期投资—应计利息96000贷:投资收益960002.2021年1月2日,甲公司购买了一批乙公司债券计划持有至到期。该债券为5年期,面值1100万元。票面利率3%,实际付款961万元,到期一次还本付息,该债券投资按实际利率法确认投资收益,实际利率为6%。(30分要求:编制甲公司2021年初购买债券、2021年末确认实际利息收入的会计分录。
(1编制甲公司该项投资各期摊余成本与利息收入计算表(略,见导学书(2借:持有至到期投资—成本11000000贷:银行存款9610000持有至到期投资—利息调整1390000借:持有至到期投资—应计利息330000—利息调整246600贷:投资收益5766003.甲股份有限公司有关投资业务的资料如下:(30分(12021年3月1日,以银行存款购入A公司股票60000股,作为交易性金融资产管理,每股价格15元,同时支付相关税费6000元。
(22021年4月20日,A公司宣告发放现金股利,每股0.5元,支付日为20×8年6月25日。
(32021年6月25日,收到A公司发放的现金股利30000元。
(42021年12月31日,A公司股票市价为每股18元。
(52021年2月20日,甲公司出售其持有的A公司股票60000股,实际收到现金120万元。
(6计算该公司的投资收益。
(1借:交易性金融资产—成本900000投资收益6000贷:银行存款906000(2借:应收股利30000贷:投资收益30000(3借:银行存款30000贷:应收股利30000(4借:交易性金融资产—公允价值变动180000贷:公允价值变动损益180000(5借:银行存款1202100贷:交易性金融资产—成本900000—公允价值变动180000投资收益120210借:公允价值变动损益180000贷:投资收益180000(6投资收益=-6000+30000+xxxx+xxxx=xxxx(元第四次形考任务试题及答案1.2021年1月2日C公司以每股15元的价格购入S公司80000股7
普通股作为长期投资,占S公司总股本的20%(投资日,S公司净资产的公允价值与账面价值相等,投资企业对被投资企业的财务和经营政策有重大影响。当年S公司实现税后利润180万元,年末宣告分配现金股利100万元,股利支付日为2021年3月6日。2021年S公司发生亏损40万元。
要求:
请采用适当的方法计算C公司的下列指标:
(12021年、2021年度应确认的投资收益或投资损失;
(22021年末、2021年末该项长期股权投资的账面价值。
权益法:(12021年投资收益:
借:长期股权投资-----(损益调整180万×20%=36万贷:投资收益36万借:应收股利100×20%=20万贷:长期股权投资20万2021年:投资损失:40×20%=8万借:投资收益8万贷:长期股权投资8万投资收益36万。
账面价值:136-8=128万2.2021年初甲公司取得A公司40%的股份并能够对其施加重大影响。该股份的购买价款为1800000元,投资日A公司可辨认净资产公允价值为4000000元(与账面价值相等。2021年A公司实现净利润500000元;
2021年4月1日,A公司宣告净利润的30%用于分配现金股利;
2021年4月15日,A公司将收到的现金股利存入银行;
2021年A公司发生亏损1202100元。
要求采用适当方法:
(1计算2021年末甲公司该项长期股权投资的账面价值(列示计算过程。
(2编制甲公司上项投资2021、2021年的有关会计分录。
2021年长期股权投资账面价值:
xxxx+(xxxx×40%-(xxxx×30%×40%-(xxxx×40%=xxxx(元权益法:2021年:投资的账面价值>被投资单位净资产的公允价值投资时:借:长期股权投资180万元贷:银行存款180万确认投资收益:借:长期股权投资----损益调整50万×40%=20万贷:投资收益20万2021年:50×30%=15万15万×40%=6万借:应收股利6万贷:长期股权投资6万收到股利:借:银行存款6万贷:应收股利6万2021年亏损120万×40%=48万借:投资收益48万贷:长8
期股权投资48万3.2021年6月5日,A公司委托证券公司购入H公司发行的新股510万股(假设H公司共发行1000万股计划长期持有,每股面值1元、发行价8元,发生交易税费与佣金100万元,相关款项用之前存放在证券公司的存款支付。2021年度H公司实现净利润396万元(每月实现利润均衡,宣告分配现金股利250万元,支付日为2021年3月9日。
要求:编制2021年度A公司上项业务的有关会计分录。
(12021年6月2日购入H公司股票时:
借:长期股权投资—H公司(成本41800000贷:其他货币资金41800000(2A公司购入的股票占H公司的比例为51%(即510万股÷1000万股×100%,故应采用成本法核算。H公司宣告分配2021年度的现金股利中,A公司应收127.50万元(即250万元×51%,全部确认为投资收益。H公司宣告分配现金股利日,A公司应作:
借:应收股利1275000贷:投资收益12750004.2021年1月2日甲公司以银行存款4000万元取得乙公司25%的股份;
当日乙公司可辨认净资产的公允价值15000万元、账面价值17000万元,其中固定资产的公允价值为2021万元、账面价值4000万元、尚可使用10年,直线法折旧,无残值;
其他资产的公允价值与账面价值相等。2021年度,乙公司实现净利润1500万元,当年末宣告分配现金股利800万元,支付日为2021年4月2日。双方采用的会计政策、会计期间一致,不考虑所得税因素。
要求:(1采用权益法编制甲公司对该项股权投资的有关会计分录;
(2假设甲公司对该项股权投资采用成本法核算,编制有关会计分录。
(1取得时:
借:长期股权投资—成本xxxx贷:银行存款xxxx实现利润时:
固定资产公允价值与账面价值差额应调增的利润=xxxx/10-xxxx/10=xxxx乙公司调整后的净利润=xxxx+xxxx=xxxx甲公司应享有的利润=xxxx×25%=xxxx借:长期股权投资—损益调整xxxx贷:投资收益xxxx宣告现金股利时:
借:应收股利xxxx贷:长期股权投资—损益调整xxxx收到股利时:
9
借:银行存款xxxx贷:应收股利xxxx(2取得时:
借:长期股权投资—成本xxxx贷:银行存款xxxx宣告现金股利时:
借:应收股利xxxx贷:投资收益xxxx收到股利时:
借:银行存款xxxx贷:应收股利xxxx第五次形考任务试题及答案1.12日,出售一项无形资产,收入10万元已存入银行。该项无形资产的账面余值20万元、累计摊销8万元,未计提减值。其他相关税费略。(8分借:银行存款100000累计摊销80000营业外支出——处置非流动资产损失20210贷:无形资产2021002.24日,购入设备一台,增值税专用发票上列示价款150000元,增值税25500元,款项已用银行存款支付;
设备同时投入使用。(5分借:固定资产150000应交税费——应交增值税(进25500贷:银行存款1755003.结转报废固定资产的清理净损失13500元。(5分借:营业外支出——处置非流动资产损失13500贷:固定资产清理135004.对出租的办公楼计提折旧85000元。
(5分借:其他业务成本85000贷:投资性房地产累计折旧850005.将一栋自用仓库整体出租并采用成本模式进行后续计量。该仓库原价200万元,累计折旧120万元。
(7分借:投资性房地产——仓库2021000累计折旧1202100贷:固定资产2021000投资性房地产累计折旧12021006.摊销应由本月负担的商标权费用9400元。(5分借:管理费用9400贷:累计摊销94007.结转固定资产清理净收益37000元。(5分借:固定资产清理37000贷:营业外收入370008.支付报废设备清理费用2500元。(5分借:固定资产清理2500贷:银行存款25009.计提无形资产减值损失11000元。(5分借:资产减值损失11000贷:无形资产减值准备1100010.某项固定资产原值100000元,估计折旧年限5年,预计净残值5000元。
要求:
(1采用双倍余额递减法计算各年折旧率与折旧额。
(2采用年数总和法计算各年折旧额。(保留小数两位(1双倍余额法各年折旧率=2×(1/5=40%第1年折旧额=xxxx×40%=40000(元第2年折旧额=(xxxx-40000×40%=24000(元第3年折旧额=(xxxx-40000-24000×40%=14400(元第4年折旧额=(xxxx-40000-24000-14400-5000/2=8300(元10
第5年折旧额=8300(元(2年数总和法第1年折旧额=(xxxx-5000×5/15=31666.67(元第2年折旧额=(xxxx-5000×4/15=25333.33(元第3年折旧额=(xxxx-5000×3/15=19000.00(元第4年折旧额=(xxxx-5000×2/15=12666.67(元第5年折旧额=(xxxx-5000×1/15=6333.33(元11.2021年初A公司(一般纳税人购入一台需要安装的设备,支付买价10000元,增值税1700元,运输费500元;
安装设备时,领用企业生产用原材料一批,账面价值1000元,市价1200元,购进该批原材料时支付增值税170元;
支付外请安装工人工资1500元。上述有关款项已通过银行收付。(20分要求:
(1计算该项设备的原始价值。
(2对上项设备,编制自购入、安装及交付使用的会计分录。
购入:借:在建工程10500应交税费——应交增值税(进1700贷:银行存款12200借:在建工程1500贷:银行存款1500安装:借:在建工程1000贷:原材料1000交付使用:借:固定资产13000贷:在建工程1300012.某企业自行研究开发一项新产品专利技术,在研究开发过程中发生材料费5000万元、人工工资2021万元,以及其他费用3000万元,总计10000万元,其中符合资本化条件的支出为6000万元。期末,该项专利技术已经达到预定用途。(20分要求:编制相关业务的会计分录。
(1相关费用发生时:
借:研发支出——费用化支出40000000——资本化支出60000000贷:原材料50000000应付职工薪酬20210000银行存款30000000(2期末:
借:管理费用40000000无形资产60000000贷:研发支出——费用化支出40000000——资本化支出60000000 11
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