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1、2022海南自学考试考试模拟卷（4）本卷共分为2大题50小题，作答时间为180分钟，总分100分，60分及格。一、单项选择题（共25题，每题2分。每题的备选项中，只有一个最符合题意） 1.Passage 2 If we were asked exactly what we were doing a year ago, we should probably have to say that we could not remember. But if we had kept a book and had written in it an account of what we did each da
2、y, we should be able to give an answer to the question. It is the same in history. Many things have been forgotten because we do not have any written account of them. Sometimes men did keep a record of the most important happenings in their country, but often it was destroyed by fire or in a war. So
3、metimes there was never any written record at all because the people of that time and place did not know how to write. For example, we know a good deal about the people who lived in China 4,000 years ago, because they could write and leave written records for those who lived after them. But we know
4、almost nothing about the people who lived even 200 years ago in central Africa, because they had not learned to write. Sometimes, of course, even if the people cannot write, they may know something of the past. For most people are proud to tell what their fathers did in the past. This we may call “r
5、emembered history”. Some of it has now been written down. It is not so exact or so valuable to us as written history is, because words are much more easily changed when used again and again in speech than when copied in writing. But where there are no written records, such spoken stories are often v
6、ery helpful.Which of the following ideas is not conveyed in the passageA “Remembered history”, compared with written history, is less reliable.BWritten records of the past plays a most important role in our learning of the human history.CA written account of our daily activities helps us to be able
7、to answer any questions.DWhere there are no written records, there is no history. 2.Passage 3 The advent of computers has brought with it a new set of opportunities for mischief (危害) and crime. Today, computers are easy to come by and many people know how computer technology works. More importantly,
8、 the growing use of computer networks can multiply a breach (破坏) of security, making larger numbers of people more vulnerable(脆弱的) than would be the case if they were using single, stand-alone computers. Whats more, computer experts agree that despite recent widespread publicity-computer viruses(病毒)
9、 are only one of many computer security problems facing the nation. The U.S. Defense Advanced Research Project Agency has requested that the Research Councils(委员会) Computer Science and Technology Board assess(评定) the security problems posed by computer technology, see what solutions may already exis
10、t, review research efforts aimed at avoiding security problem in the future, and evaluate existing policies relevant to computer security. The study committee will examine the issue of security for a broad spectrum of users, including the business, national security, and academic communities, as wel
11、l as the general public. David D.Clark, senior research scientist, Laboratory for Computer Science, Massachusetts Institute of Technology, will chair the committee of experts in electronic security, net work security, computer law, software engineering, cryptography(密码编制), and operating systems. The
12、 committee will also include computer users from the defense and banking industries.Which of the following is most likely to be agreed by computer expertsAComputers are easily available.BThere are many kinds of computer security problems.CComputer viruses are the only problem facing the computer net
13、work.DThe growing use of computer networks can multiply a breach of security. 3.Passage 2 If we were asked exactly what we were doing a year ago, we should probably have to say that we could not remember. But if we had kept a book and had written in it an account of what we did each day, we should b
14、e able to give an answer to the question. It is the same in history. Many things have been forgotten because we do not have any written account of them. Sometimes men did keep a record of the most important happenings in their country, but often it was destroyed by fire or in a war. Sometimes there
15、was never any written record at all because the people of that time and place did not know how to write. For example, we know a good deal about the people who lived in China 4,000 years ago, because they could write and leave written records for those who lived after them. But we know almost nothing
16、 about the people who lived even 200 years ago in central Africa, because they had not learned to write. Sometimes, of course, even if the people cannot write, they may know something of the past. For most people are proud to tell what their fathers did in the past. This we may call “remembered hist
17、ory”. Some of it has now been written down. It is not so exact or so valuable to us as written history is, because words are much more easily changed when used again and again in speech than when copied in writing. But where there are no written records, such spoken stories are often very helpful.We
18、 know very little about the central Africa 200 years ago because_.Athere was nothing worth being written down at that timeBthe people there ignored the importance of keeping a recordCthe written records were perhaps destroyed by a fireDthe people there had not known how to write 4.Passage 3 The adve
19、nt of computers has brought with it a new set of opportunities for mischief (危害) and crime. Today, computers are easy to come by and many people know how computer technology works. More importantly, the growing use of computer networks can multiply a breach (破坏) of security, making larger numbers of
20、 people more vulnerable(脆弱的) than would be the case if they were using single, stand-alone computers. Whats more, computer experts agree that despite recent widespread publicity-computer viruses(病毒) are only one of many computer security problems facing the nation. The U.S. Defense Advanced Research
21、 Project Agency has requested that the Research Councils(委员会) Computer Science and Technology Board assess(评定) the security problems posed by computer technology, see what solutions may already exist, review research efforts aimed at avoiding security problem in the future, and evaluate existing pol
22、icies relevant to computer security. The study committee will examine the issue of security for a broad spectrum of users, including the business, national security, and academic communities, as well as the general public. David D.Clark, senior research scientist, Laboratory for Computer Science, Ma
23、ssachusetts Institute of Technology, will chair the committee of experts in electronic security, net work security, computer law, software engineering, cryptography(密码编制), and operating systems. The committee will also include computer users from the defense and banking industries.The phrase “a broa
24、d spectrum” in Para.3 probably means _.Aa wide rangeB a continuous rangeCa set of hands of colored lightDa range of various kinds of waves 5.Passage 2 If we were asked exactly what we were doing a year ago, we should probably have to say that we could not remember. But if we had kept a book and had
25、written in it an account of what we did each day, we should be able to give an answer to the question. It is the same in history. Many things have been forgotten because we do not have any written account of them. Sometimes men did keep a record of the most important happenings in their country, but
26、 often it was destroyed by fire or in a war. Sometimes there was never any written record at all because the people of that time and place did not know how to write. For example, we know a good deal about the people who lived in China 4,000 years ago, because they could write and leave written recor
27、ds for those who lived after them. But we know almost nothing about the people who lived even 200 years ago in central Africa, because they had not learned to write. Sometimes, of course, even if the people cannot write, they may know something of the past. For most people are proud to tell what the
28、ir fathers did in the past. This we may call “remembered history”. Some of it has now been written down. It is not so exact or so valuable to us as written history is, because words are much more easily changed when used again and again in speech than when copied in writing. But where there are no w
29、ritten records, such spoken stories are often very helpful.“Remembered history” refers to _.Ahistory based on a persons imaginationBstories of important happenings passed down from mouth to mouthCsongs and dances about the most important eventsDboth B and C 6.Passage 3 The advent of computers has br
30、ought with it a new set of opportunities for mischief (危害) and crime. Today, computers are easy to come by and many people know how computer technology works. More importantly, the growing use of computer networks can multiply a breach (破坏) of security, making larger numbers of people more vulnerabl
31、e(脆弱的) than would be the case if they were using single, stand-alone computers. Whats more, computer experts agree that despite recent widespread publicity-computer viruses(病毒) are only one of many computer security problems facing the nation. The U.S. Defense Advanced Research Project Agency has re
32、quested that the Research Councils(委员会) Computer Science and Technology Board assess(评定) the security problems posed by computer technology, see what solutions may already exist, review research efforts aimed at avoiding security problem in the future, and evaluate existing policies relevant to comp
33、uter security. The study committee will examine the issue of security for a broad spectrum of users, including the business, national security, and academic communities, as well as the general public. David D.Clark, senior research scientist, Laboratory for Computer Science, Massachusetts Institute
34、of Technology, will chair the committee of experts in electronic security, net work security, computer law, software engineering, cryptography(密码编制), and operating systems. The committee will also include computer users from the defense and banking industries.The Research Councils Computer Science a
35、nd Technology Board aims to _.Aconsider research efforts to keep away from security problems in the futureBassess the security problems put forward by computer technologyCevaluate policies for computer securityDdo all of the above 7.Passage 3 The advent of computers has brought with it a new set of
36、opportunities for mischief (危害) and crime. Today, computers are easy to come by and many people know how computer technology works. More importantly, the growing use of computer networks can multiply a breach (破坏) of security, making larger numbers of people more vulnerable(脆弱的) than would be the ca
37、se if they were using single, stand-alone computers. Whats more, computer experts agree that despite recent widespread publicity-computer viruses(病毒) are only one of many computer security problems facing the nation. The U.S. Defense Advanced Research Project Agency has requested that the Research C
38、ouncils(委员会) Computer Science and Technology Board assess(评定) the security problems posed by computer technology, see what solutions may already exist, review research efforts aimed at avoiding security problem in the future, and evaluate existing policies relevant to computer security. The study co
39、mmittee will examine the issue of security for a broad spectrum of users, including the business, national security, and academic communities, as well as the general public. David D.Clark, senior research scientist, Laboratory for Computer Science, Massachusetts Institute of Technology, will chair t
40、he committee of experts in electronic security, net work security, computer law, software engineering, cryptography(密码编制), and operating systems. The committee will also include computer users from the defense and banking industries.What is the title of the passageAComputer Users.BComputer Viruses.C
41、Computer Security.DComputer Networks. 8.普通合伙企业与个人独资企业的共同点是_A具有独立的经营主体资格B企业财产性质相同C决策方式相同D解散原因相同 9.某公司外币业务采用交易发生日的即期汇率进行折算，按月计算汇兑损益。5月20日因销售产品发生应收账款500万欧元，当日即期汇率为1欧元=10.30元人民币。5月31日的即期汇率为1欧元=10.28元人民币；6月1目的即期汇率为1欧元= 10.32元人民币；6月30日的即期汇率为1欧元=10.35元人民币。7月10日收到该应收账款，当日即期汇率为1欧元=10.34元人民币。该公司6月份应当确认的汇兑收益为人
42、民币_A10万元B15万元C25万元D35万元 10.我国企业对境外经营的财务报表进行折算时，产生的外币报表折算差额应当_A作为递延收益列示B在相关资产类项目下列示C在相关负债类项目下列示D在所有者权益项目下单独列示 11.2010年7月10日，某企业购入一项可供出售金融资产，取得成本为500万元，2010年12月31日其公允价值为400万元。所得税税率为25。2010年年末该项金融资产对所得税影响的会计处理为_A应确认递延所得税负债25万元B应确认递延所得税资产25万元C应转回递延所得税资产25万元D应转回递延所得税负债25万元 12.下列各项中，不属于上市公司信息披露内容的是_A招股说明书
43、B年度报告C上市公告书D公司管理办法 13.关于经营租赁业务承租人的会计处理，下列做法中正确的是_A对租入的固定资产视同自有资产计提折旧B承租人发生的初始直接费用应计入租入资产成本C在租赁开始日租入资产不作为本企业资产计价入账D在实际发生或有租金时，应将或有租金计入资本公积 14.下列项目中，不属于金融期权的是_A外汇期权B货币期权C利率期权D股票期权 15.下列各项中，属于上市公告书但不属于招股说明书主要内容的是_A发起人简况B筹资的目的C同业竞争与关联交易D成立以来的生产经营状况 16.下列项目中，属于基础金融工具的是_A银行存款B固定资产C无形资产D生物资产 17.甲公司向乙公司发行股票
44、10 000万股取得乙公司80的股权，甲公司、乙公司法人资格保持不变。这种合并方式是_A横向合并B新设合并C吸收合并D控股合并 18.2010年6月1日，甲公司以一项土地使用权吸收合并乙公司，该土地使用权的账面价值为900 000元，公允价值为960 000元，合并日乙公司可辨认净资产的账面价值为930 000元，公允价值为940 000元，该合并为非同一控制下的企业合并。则甲公司应确认的合并商誉是_A20 000元B30 000元C40 000元D60 000元 19.甲公司与乙公司是两个彼此独立的公司，丙、戌公司是甲公司的子公司，丁、戊、己公司是乙公司的子公司。下列合并中，属于非同一控制下
45、企业合并的是_A甲合并丁B丙合并戌C戊合并丁D丁合并己 20.下列各项中，不能体现合并财务报表特点的是_A运用独特的编制方法B由拥有控制权的母公司编制C将母公司和子公司的个别报表汇总而成D反映的主体只是经济意义上的复合会计主体 21.在一般物价水平会计下，调整固定资产原值和累计折旧项目的“基期一般物价指数”中的“基期”是指_A报告期初B报告期末C取得固定资产时D出售固定资产时 22.在合并财务报表的编制中，抵消固定资产内部交易中包含的未实现利润不会涉及的财务报表项目是_A营业收入B财务费用C营业外收入D未分配利润年初 23.一般物价水平会计中对货币性项目进行调整时，需要调整的是_A期初名义货币
46、金额B期末名义货币金额C期初等值货币金额D期末等值货币金额 24.置存资产因通货膨胀虚增的价值不列入利润表的做法，属于_A实物资本维护B财务资本维护C等值货币维护D货币购买力维护 25.下列关于通货膨胀会计的说法中，正确的是_A现时成本会计模式下需计算实物资产的持产损益B一般物价水平会计模式下需计算非货币性项目的持产损益C现时成本等值货币会计模式下不需要计算购买力损益和持产损益D一般物价水平会计和现时成本等值货币会计模式下需计算增补折旧费 二、多项选择题（共25题，每题2分。每题的备选项中，有多个符合题意） 1.指出下述反驳的论题、论据以及反驳的方法。 苏轼有一首诗叫做琴诗，诗中这样写道： 若言琴上有琴声，放在匣中何不鸣？ 若言声在指头上，何不于君指上听？ 这首诗暗含着两个反驳，试指出被反驳的论题、论据和运用的反驳方法。 2.在下列各式的括号内填入适当的符号，使之成为有效的三段论式。在下列各式的括号内填入适当的符号，使之成为有效的三段论式。3.试指出在下述案例中，使用了何种探求因果联系的逻辑方法，并写出其逻辑结构。 1960年，英国有一个农场的10万只鸡、鸭，由于吃了大量发霉的花生而得了癌症死去。1963年，有人用发霉的花生喂了大白鼠、鱼、雪貂，这些动物也得了癌症死去。这些动物的品种、生理特征、生活条件以及发生的时间都不相同，而都吃了大量发霉的花生这一点是