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1、银行招聘考试历年真题和解答5节银行招聘考试历年真题和解答5节 第1节在对某公司存货实施抽查程序时，注册会计师下列做法正确的是（ ）。A.尽量将难以盘点或隐蔽性较大的存货纳入抽査范围B.事先就拟抽取测试的存货项目与该公司沟通，以提高存货监盘的效率C.从存货盘点记录中选取项目追查至存货实物，以测试盘点记录的完整性D.如果盘点记录与存货实物存在差异，要求该公司更正盘点记录答案：A解析：注册会计师对存货抽查的范围通常包括所有盘点工作小组的盘点内容以 及难以盘点或隐蔽性较强的存货，A项正确。注册会计师为增加审计程序的不可预见性，确保 审计证据的质量，不应事先将抽查计划告知该公司，B项错误。注册会计师从存
2、货盘点记录追 查至存货实物只能测试存货准确性，不能测试完整性，C错误。如果盘点记录与存货实物存在 差异，注册会计师要分析原因，予以解决或作出调整，D错误。某神经内科医生对病人说：“市场上所出现的合成药S对失眠有较好的疗效，但由于对S的长期副作用不清楚，因此我不建议使用此药。”有病人反驳道：“你的言行不一，你开了很多有副作用的药给我，所以你拒绝使用S药的真正原因并不是药物的副作用。”病人的观点是有缺陷的，因为：A用过一段时间后，S药的副作用自然会表现出来B已知的风险可用特定方法来降低，而未知的风险则不行C医生有可能不相信S药的功效，而不是担心它的副作用D合成药物与天然药物的副作用以及应对方法实不
3、相同的答案：B解析：医生说的是S的长期副作用不清楚，所以不建议用，而病人把医生说的“不清楚”理解成为“没有”，医生之前开的药是已知的有副作用的，所以可以使用，而S的副作用是未知的，不能确定副作用的大小和害处，所以不可以使用。所以答案是B。可以加强医生的论点。依据新企业会计准则的规定，为了如实反映企业资产和负债的价值，财务报表中有关项目应当以净额列示。下列表述中，正确的有（）。A.各类资产应按扣除减值准备后的净额列示，其中固定资产、无形资产还应扣除累计折旧、累计摊销B.具有融资性质的长期应收款和长期应付款应分别按扣除相应的未实现融资收益和未确认融资费用后的净额列示C.建造承包商从事的工程项目尚未
4、完工的，工程施工大于工程结算的差额列示为流动资产，工程施工小于工程结算的差额列示为流动负债D.金融负债应按扣除相关担保物价值后的净额列示答案：C解析：具有融资性质的长期应收款应根据“长期应收款”科目的期末余额减去相应的“未实现融资收益”科目和“坏账准备”科目所属相关明细科目期末余额后的金额填列。金融负债不应按扣除相关担保物价值后的净额列示。A、B、D表述不准确。 商业银行最基本、最能反映其经营活动特征的功能是支付中介功能。（） 答案：错解析： 商业银行最基本、最能反映其经营活动特征的功能是信用中介功能。 Internet的前身是一个称为“NSFnet”的实验性网络，是由美国国防部高级研究计划局
5、建立的。（） 答案：错解析：Internet起源于美国国防部高级研究计划署(DARPA)组建的ARPAnet，该网于1969年投入使用。2022年8月，四大国有银行普遍执行1.75%的一年期定期存款利率，而当月，中国居民消费价格(CPI)同比增长2.8%，则一年期定期存款的实际利率为()。A.0%B.-1.05%C.-1.02%D.-0.5%答案：B解析：实际利率=名义利率_通货膨胀率=1.75%-2.8%6= -1.05% 故B项正确。每道題包含一个句子或一段话后面是一个不完整的陈述，要求你从四个选项中选出一个来完成陈述。你的选择应与所提要求最相符合。“全球化”是一种非线性的、辩证的过程在这
6、一过程中，全球的与地方的不再是作为文化的两极而存在，而是作为并联在一起的、相互关联的原则而存在。这些过程不仅仅包括跨边界的相互联系，而且还要将内在于民族国家社会的社会与政治属性加以转化这就是我所界定的“世界化”。这段文字表达的主要观点是（）。A.“全球化”是一种非线性的、辩证的过程B.世界化意味着内在的全球化意味着发自民族国家社会内部的全球化C.“全球化”过程中的世界的和地方的文化是相互关联的D.世界化包括跨边界的联系和民族国家内部的联系答案：B解析：由“这就是我所界定的世界化”，可知题干论述的主题是“世界化”，由此可排除A、C。原文为“将内在于民族国家社会的社会与政治属性加以转化”也就是说发
7、自民族国家内部的，表现在社会与政治方面自愿、主动的全球化而不是D项所说的“民族国家内部的联系”。因此本题正确答案为B。银行招聘考试历年真题和解答5节 第2节When it comes to friends, I desire those who will share my happiness, who possess wings of their own and who will fly with me. I seek friends whose qualities illuminate me and train me up for love. It is for these people t
8、hat I reserve the glowing hours, too good not to share. When I was in the eighth grade, I had a friend. We were shy and too serious about our stud- ies when it was becoming fashionable with our classmates to learn acceptable social behaviors. We said little at school, but she would come to my house
9、and we would sit down with pencils and paper, and one of us would say:Lets start with a train whistle today. We would sit quietly together and write separate poems or stories that grew out of a train whistle. Then we would read them aloud. At the end of that school year, we were changing into social
10、 creatures and the stories and poems stopped. When I lived for a time in London, I had a friend, he was in despair and I was in despair. But our friendship was based on the idea in each of us that we would be sorry later if we did not explore this great city because we had felt bad at the time. We m
11、et every Sunday for five weeks and found many excellent things. We walked until our despairs disappeared and then we parted. We gave London to each other. For almost four years I have had remarkable friend whose imagination illuminates mine. We write long letters in which we often discover our stran
12、gest selves. Each of us appears, sometimes in a funny way, in the others dreams. She and I agree that, at certain times, we seem to be parts of the same mind. In my most interesting moments, I often think : Yes, I must tell. We have never met. It is such comforting companions I wish to keep. One bri
13、ght hour with their kind is worth more to me than the lifetime services of a psychologist,who will only fill up the healing silence necessary to those darkest moments in which I would rather be my own best friend. According to paragraph 4, the author and her friend_.A. call each other regularlyB. ha
14、ve similar personalitiesC. enjoy writing to each otherD. dream of meeting each other答案：C解析：此题暂无解析考查细节推断的能力。从第四段可以看出，他们经常相互写信，从来没有见过面。资产负债表的下列项目中，可以根据有关总账科目余额直接填列的有（ ）。A.应收票据B.短期借款C.长期借款D.应付票据答案：A,B,D解析：应收票据、短期借款、应付票据根据总账余额直接填列。C 选项长期借款，根据总账余额和明细账余额计算填列。在一个四部门经济模型中，GDP是（ ）的总和。 A.消费、总投资、政府购买和净出口B.消费、净
15、投资、政府购买和净出口 C.消费、总投资、政府购买和总出口D.工资、地租、利息、利润和折旧答案：A解析：四部门的经济模型中考虑了政府购买和对外贸易，所以GDP包括净出口 从而排除CD选项。计算GDP时不减折旧，所以排除B项。A项正确。资料：之后，经济学家Mr.U与你讨论了一些潜在的问题，请根据下列资料回答问题。KGV is s traditional high-street music retailer.Based in Amsterdam,it has 12 stores in the Netherlands,three of which are mega stores.Some years
16、 ago,it expanded into the rest of Europe and now owns 65 stores-eight of these are mega stores.The company is at present going through a difficult period.Over the last three years,profits have steadily fallen,from 450m Euros to 290m Euros.The mega storessales have risen by ,accounting for of the com
17、panys turnover, but the increased revenue has been achieved only by heavy expenditure on advertising and promotion. Fierce competition,a narrow product range and a lack of innovation are some of the reasons for KGVs poor performance.The management are concerned,especially,that they are not exploitin
18、g the opportunities offered by selling through the Internet.What does the word “turnover” in paragraph 2 mean?（ ）A.An act or result of turning over.B.The aggregate of worker replacements.C.The total amount of business done in a given time.D.change from one position to another.答案：C解析：本题考查的是词义猜测。 turn
19、overThe mega storessales have risen by , accounting for of the companys turnover.超大商铺的销售额增长了，占公司营业额的。 本题的问题是“第二自然段中的turnover是什么意思？”选项A意为“一种转变的行为或结果”；选项B 意为“更换工人的数量”；选项C 意为“在既定时间内达到的经营额”；选项D 意为“从一个位置到另一个位置的变化”。结合主题句及上下文文意可判断出选项C为正确答案。国际收支的衡量指标有很多，其中劳务收支是国际收支中最主要的部分。 （ ）答案：错解析：国际收支的衡量指标有很多，其中贸易收支，也就是通
20、常所说的进出口 额是国际收支中最主要的部分。由直线回归方程y=-450+25x可知，变量x与y之间存在正相关。（）。答案：对解析：直线回归方程y=-450+25x，向右上方倾斜的直线，因此变量x与y之间存在正相关。如果用户手机里安装了企业的手机客户端，那么就可以大大提高用户浏览手机时看到企业标识和名称的机会，进而达到宣传企业形象和品牌的目的，提高企业知名度。上述结论的假设前提是（）A.手机用户数量增长势头强劲B.手机客户端是项成熟的技术C.手机用户有浏览手机的习惯D.手机营销的时效强、成本低答案：C解析：题干给出的论点为“手机安装客户端可提高浏览企业标识的机会”。C项说明，只有当手机用户有看手
21、机的习惯时，才可能看到客户端。这构成了前提，否定带人法,如果用户没有看手机的习惯，即使安装了企业客户端也不会被看到。故C项为前提。银行招聘考试历年真题和解答5节 第3节资料：As a business owner， it is vital that you understand and use advanced technologies. Technology can help increase business efficiency and even expand operations.Accounting software. This is important， even if you h
22、ave your own accountant or bookkeeper. Accounting software allows you to see your profits and losses at a glance. It can also help you design and maintain a budget for your business.Planning software or tools. A calendar system is a must There are many online planning systems that can be utilized to
23、 help you keep your calendar organized. Find a system that meets your business needs and be sure to stick with itTime tracking software. A time tracking device will help you determine what tasks result in a profit and what tasks do not. This will help you determine what tasks can be eliminated， outs
24、ourced， or improved. If youre looking at software that requires a fee， ask for a free trial first to make sure its the right software for you. Email management As a business owner， you probably use several email accounts to manage the various aspects of your company. If you streamline these emails t
25、o one account， youll be able to stay organized and abreast of your emails.Mobile internet access. Access to the internet on your mobile device will not only make your life easier， it will also help you maintain a positive reputation for your business. For example， if you are able to follow up with a
26、 client by email immediately after a meeting. you will be showing that you are accessible， timely and professional.Once you decide which types of technology are right for you and your business， youll be on your way to being more organized and efficient than ever.Whats the most suitable title for thi
27、s passage?A.The Age of Advanced TechnologyB.How to be a Good Business OwnerC.Using Technology to Stay CompetitiveD.The Convenience of Technology答案：C解析：本题的问题是“本文最合适的标题是什么？”。A选项“先进技术时代”；B选项“如何成为一名优秀的企业主”；C选项“利用技术保持竞争力”；D选项“技术便利”。根据主题句可知，本文主要介绍的是如何用技术保持竞争力，故选C。 “三师队伍”建设中应坚持的原则是()。A. 明确目标B. 抓住重点C. 统一行动D
28、. 因材施教 答案：A,B,D解析：无论是发达国家还是发展中国家，其幼稚工业或成熟工业一旦被政府所“保护”，就会形成新的既得利益团体，从而对政府产生新的压力，迫使其进一步实施“保护”，使暂时的保护演变为永久的保护。对上面这段话的理解不正确的一项是（ ）A.受政府“保护”的有可能是幼稚工业，也可能是成熟工业B.受政府“保护”的结果是形成了新的既得利益集团C.政府的“保护”会由暂时演变为永久D.政府的“保护”能对工业发展产生促进作用答案：D解析：从文中对保护一词加引号可知此处政府的“保护”带有贬义。本题从常识的角度也可得出正确答案，即从长远来看，政府的“保护”只会对工业发展产生抑制作用。故D项不正
29、确。货币市场具有（ ）的特点。 A.偿还期短 B.流动性强C.收益率高 D.风险小答案：A,B,D解析：货币市场是短期资金融通的市场，其市场工具多被当作货币的替代品，因其具有偿还期短、流动性强、风险小的特点。 下列财产中，不能用于抵押的是( )。A. 抵押人所有的机器B. 抵押人依法有权处分的交通运输工具C. 抵押人依法有权处分的国有的土地使用权D. 抵押人所有的房屋，但因没有及时归还银行贷款被暂时查封 答案：D解析：考点：民法解析根据我国担保法，不可抵押的财产包括： (一)土地所有权： (二)耕地、宅基地、自留地、自留山等集体所有的土地使用权，但本法第三十四条第(五)项、第三十六条第三款规定
30、的除外; (三)学校、幼儿园、医院等以公益为目的的事业单位、社会团体的教育设施、医疗卫生设施和其他社会公益设施; (四)所有权、使用权不明或者有争议的财产; (五)依法被查封、扣押、监管的财产; (六)依法不得抵押的其他财产。 故正确答案为D。下列关于会计账簿记账规则的说法中，错误的是（ ）。A.登记会计账簿时，应当将会计凭证日期、编号、业务内容摘要、金额和其他有关资料逐项记人账内B.登账完毕，要注明已经登账的符号并在记账凭证上签名或盖章C.账簿中书写的文字和数字应紧靠底线书写，一般应占格距的1/2D.凡需要结出余额的账户，应当结出余额并正确填列，“借或贷”栏可省略不写答案：D解析：登记会计账
31、簿时，应当将会计凭证日期、编号、业务内容摘要、金额和其他有关资料逐项记入账内，做到数字准确、摘要清楚、登记及时、字迹工整。故A选项说法正确。 登账完毕后，要在记账凭证上签名或者盖章，并注明已经登账的符号表示已经记账。故B选 项说法正确。账簿中书写的文字和数字应紧靠底线书写，上面要留有适当空格，不要写满格， 一般应占格距的1/2。故C选项说法正确。凡需要结出余额的账户，结出余额后，应当在“借 或贷”等栏内写明“借”或者“贷”等字样。没有余额的账户，应在“借或贷”栏内写“平”字，并在 “余额”栏内的“元”位上用“0”表示。故D选项说法错误。科学发展观是坚持以人为本和经济社会全面协调可持续发展的发展
32、观，也是以人为本、统筹兼顾的发展观。坚持以人为本，是科学发展观的核心内容。以人为本作为经济社会发展的根本出发点和落脚点，其内涵在于（ ）。A.满足人的全面需求和促进人的全面发展B.满足人的生存、发展和享受的需求C.为人提供充足的物质文化产品和服务D.推动经济和社会的全面发展答案：A解析：坚持以人为本的科学内涵，要求我们在谋发展的过程中始终把人的全面发展作为根本目标和价值取向，强调发展要以满足人的全面需要、提高人的综合素质、发挥人的潜能为中心，不断提高人们的思想道德素质、科学文化素质和健康素质，促进人的全面发展。银行招聘考试历年真题和解答5节 第4节在近代中国的历史上，各种思想呈现一种“你方唱罢
33、我登场”的流动局面，似乎没有什么思想观念可以_。填入横线部分最恰当的一项是（）A.脱颖而出B.以贯之C.不绝如缕D.鹤立鸡群答案：B解析：本题考査成语的应用。观察题干，空白处需填一个与“你方唱罢我登场”正反相呼应的成语，“一以贯之”,指用一个根本性的亊理贯通亊情的始末，体现“思想”的连续性，符合语境。故选B。资料：Gone are the days of “one-size-fits-all” employee benefits programs and here come newly designed and fully customized voluntary benefits. Volu
34、ntary benefits are on longer looked at as just a few “extras”, and are now becoming part of a comprehensive benefits package. Lots take a look at how voluntary benefits have become more customized to meet the requirements of a more particular health care consumer.Voluntary Benefits Bolster Recruitme
35、nt and Retention EffortsIt gives employees a chance to select extras that the standard health care plan doesnt offer, which can be highly attractive to todays consumers Employers can also use voluntary benefits to round out their health care plans with a menu of items that cover everything from fami
36、ly vision care to pet insurance. This helps companies to address the specific heath and financial needs of candidates, to help the stretch their future paychecks even further.The Advantages of Offering Voluntary Employee BenefitsIn terms of being adaptable to the needs of employees, there are very f
37、ew benefits that are like voluntary plans. Voluntary plans cover many of the gaps that traditional health benefits do not cover. For example, a health care plan may require dental services for minors, but not for adults. The voluntary dental program can cover things like routine cleanings and other
38、preventative measures that help support good oral health. Customizing Voluntary Benefit PlansThere are several areas where voluntary benefit plans exceed the customization options of other types of wellness and financial benefits. This is a continual trend that we will see more of. Financial wellnes
39、s benefits can include budgeting software, company matched savings plans, employee purchase programs, discount cards, credit union access, and even short term financing to help employees who otherwise cannot get credit to purchase things they need. Some companies offer support for buying of leasing
40、vehicles, pay off college loans, arrange for special discounts and deals on home rentals and purchases, and even provide access to tuition for college expenses.Which of the following titles would best describe the content of the passage?A.Voluntary Employee Benefits surpasses the traditional health
41、benefit.B.Voluntary Employee Benefits are becoming more customized.C.The Advantages of Offering Voluntary Employee Benefits.D.Voluntary Employee Benefits and health care consumers.答案：B解析：本题考查的是主旨大意。titles； best describe the content of the passage第1自然段Lots take a look at how voluntary benefits have b
42、ecome more customized to meet the requirements of a more particular health care consumer.让我们看一看自愿福利是如何变得更加个性化定制以迎合健康保健客户的更特殊需求的。本题的问题是“下列哪个题目最好地形容了文章内容”。A选项“自愿员工福利超越了传统健康福利”，B选项“自愿员工福利正在变得更加个性化定制”，C选项“提供自愿员工福利的优点”，D选项“自愿员工福利与健康保健客户”。根据主题句可知，选项B正确。“富贵不能淫，贫贱不能移，威武不能屈。此之谓大丈夫。”这一名言出自（ ）之口。 A.孔子 B.孟子C.老子
43、 D.庄子答案：B解析：“富贵不能淫，贫贱不能移，威武不能屈，此之谓大丈夫。该句出自孟 子?滕文公下，意思是不受富贵诱惑，不为贫贱动摇，不为武力屈服，这才叫大丈夫。在下列总需求的构成部分中，属于内生变量的有（）。A.消费需求B.投资需求C.政府需求D.净出口需求答案：A,B,D解析：在短期内，一个国家或地区的经济增长主要取决于总需求的变化。总需求包括消费需求、投资需求、政府需求、净出口需求四个部分。在总需求的四个部分中，消费需求、投资需求和净出口需求被视为内生变量，即在经济模型内部与其他经济变量具有内在联系。收益资本化答案：解析：收益资本化即各种有收益的资产，不论它是一笔贷放出去的货币金额，或
44、是一笔其他形式的资本，都可以通过收益与利率的对比而倒过来推算.出它相当于多大的资本金额。收益 资本化是从本金、收益和利息率的关系中套算出来的。收益资本化是商品经济中的规律，只要 利息成为收益的一般形态，这个规律就起作用。社会主义承认社会价值，也承认个人价值。 （ ）答案：对解析：社会主义承认社会价值，但同时也承认个人价值，并且认为只有让个人 价值得到充分的实现，才能真正实现社会价值。 干细胞的重要性奠定了其在医药卫生、科技产业、国防等领域内的重要地位。美国总统奥巴马上任之初就宣布取消前任总统对干细胞研究的限制。干细胞因其在生命科学、新药试验和疾病研究这三大生物医药领域的重要作用受到全世界医学界
45、和政治人物的关注。2022年，美国FDA批准了世界上首次人类胚胎干细胞治疗脊髓损伤的临床试验。因此，干细胞的研究、开发和应用可以看作是人类的健康工程，预期在未来几年内会有很大的飞跃。现在人们已经发现，癌症、糖尿病、帕金森氏症、心脑血管病、组织器官纤维化、自身免疫性疾病等一系列疾病都可能是干细胞数量减少或结构功能变异引起的。将以上6个句子重新排列，语序正确的是（）。A.B.C.D. 答案：C解析：本题抓住几个关键词语就能快速得出答案。由句“现在人们已经发现”和句“预期在未来几年内会”可知，应排在的前面，四个选项中只有c符合，且句以“因此”开头含有总结意，放在段尾也合适。故答案确定为C。银行招聘考
46、试历年真题和解答5节 第5节单位银行结算账户的存款人在银行( )A、只能开立一个基本账户; B、可开立多个基本账户;C、可开立二个基本账户; D、不受数量的限制。答案：A解析：Five years ago, David Smith wore an expensive suit to work every day I was a clothes addict, he jokes I used to carry a fresh suit to work with me so I could change if my clothes got wrinkled Today David wears ca
47、sual clothes-khaki pants and a sports shirt to the office He hardly ever wears a necktie Im working harder than ever, David says, and I need to feel comfortable More and more companies are allowing their office workers to wear casual clothes to work In the United States, the changes from formal to c
48、asual office wear have been slow In the early 1990s, many companies allowed their workers to wear casual clothes on Friday (but only on Friday) This became known as dress-down Friday or casual Friday What started out as an extra one-day-a-week benefit for workers has really become an everyday thing
49、said business adviser Maisly Jones Why have so many companies started allowing their workers to wear casual clothes One reason is that its easier for a company to attract new workers if it has a casual dress code A lot of young people dont want to dress up for work, says the owner of a software company, so its hard to hire people if