2009年初级会计职称《经济法基础》真题

Transport has made it possiB．le for people to eat whatever food they want__________ 查看材料

In the trade of modern society the transmission of information plays as important __________arole as 查看材料

Only when goods can be carried to all parts of the world quickly __________ 查看材料

The development of modern means of transport__________ 查看材料

Paragraph 3__________ 查看材料

Paragraph 4__________ 查看材料

Paragraph 5__________ 查看材料

阅读材料，回答题：

Transport and Trade

1Transport is one of the aids to trade.by moving goods from places where they are plentiful toplaces where they are scarce, transport adds to their value. The more easily goods can be broughtover the distance that separates producer and consumer, the better for trade. When there were norailways, no good roads, no canals, and only small sailing ships, trade was on asmall scale.

    2The great advances made in transport during the last two hundred years were accompanied byabig increase in trade. bigger and faster ships enabled atrade in meat to develop between britainand New Zealand, for instance. Quicker transport makes possible mass-production and big busi-ness, drawing supplies from, and selling goods to, all parts of the globe. big factories could not ex-ist without transport to carry the large number of workers they need to and from their homes. bigcity stores could not have developed unless customers could travel easily from the suburbs andgoods were delivered to their homes. big cities could not survive unless food could be brought fromadistance.

    3Transport also prevents waste. Much of the fish landed at the ports would be wasted if it couldnot B．e taken quickly to inland towns. Transport has given us amuch greater variety of foods and goods since we no longer have to live on what is produced locally. Foods which at one time could be obtained only during apart of the year can now be obtained all through the year. Transport hasraised the standard of living.

    4by moving fuel, raw materials, and even power, for example, through electriccables, transporthas led to the estaB．lishment of industries and trade in areas where they would have been impossi-ble before. Districts and countries can concentrate on making things which they can do better andmore cheaply than others and can then exchange them with one another. The cheaper and quickertransport becomes,the longer the distance over which goods can profitably be carried． Countrieswith poor transport have alower standard of living.

    5Commerce requires not only the moving of goods and people but also the carrying of messagesand information. Means of communication, like telephones, cables and radio, send informationabout prices, supplies, and changing conditions in different parts of the worlD． In this way, ad-vanced communication systems also help to develop trade.

        Paragraph 2__________                  查看材料

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阅读材料，回答题：

Squishy Cellphones Add aBuzz to Calls

Vibrating rubber could be the next big thing in mobile communications. They allow people tocommunicate by squishing the phone to transmit__________(51)along with their spoken words.

The writer thinks that the end of the ride is somewhat like the beginning because both are__________. 查看材料

What is the purpose of this passage? 查看材料

The writer feels long bus rides are like TV shows because__________. 查看材料

The writer of this passage would probably favor__________. 查看材料

阅读材料，回答题：

Long bus Ride

Long bus rides are like television shows. They have A．beginning, amiddle, and an end--with commercials thrown in every three or four minutes. The commercials are unavoidable. Theyhappen whether you want them or not. Every couple of minutes A．billB．oard glides by outside thebus window. "buy Super Clean Toothpaste. " "Drink Good'n Wet Root beer. " "Fill up with Pa-cificGas. " Only if you sleep, which is equal to turning the television set off, are you spared theunending cry of "You Need It! buy It Now!"

    The beginning of the ride is comfortaB．le and somewhat exciting, even if you've traveled thatway before. Usually some things have changed--new houses, new buildings, sometimes even anew road. The bus driver has A．style. of driving and it's fun to try to figure it out the first hour orso. If the driver is particularly reckless or daring, the ride can be as thrilling as A．suspense story.

    Will the driver pass the truck in time? Will the driver move into the right or the left-hand lane?

The author of this passage probably agrees that__________ . 查看材料

What does paragraph 3 mainly talk about? 查看材料

Which of the following tells us how caffeine affects sleep? 查看材料

What does the experiment lnentioned in paragraph 4 prove? 查看材料

阅读材料，回答题：

Late-Night Drinking

Coffee lovers beware. Having aquick" pick-me-up" cup of coffee late in the day will playhavocwith your sleep. As well as being astimulant, caffeine interrupts the flow of melatonin, theB．rain hormone that sends people into asleep.

    Melatonin levels normally start to rise about two hours before bedtime. Levels then peak be-tween 2 am and 4 am, before failing again. "It's the neurohormone that controls our sleep tells ourB．ody when to sleep and when to wake, "says Maurice Ohayon of the Stanford Sleep EpidemiologyResearch Center at Stanford University in California. but researchers in Israel have found that caf-feinated coffee halves the body's levels of this sleep hormone.

    Lotan Shilo and ateam at the Sapir Medical Center in Tel Aviv University found that six vol-unteers slept less well after acup of caffeinated coffee than after drinking the same amount of de-caf. On average, subjects slept 336 minutes per night after drinking caffeinated coffee, comparedwith 415 minutes after decaf. They also took half an hour to drop off--twice as long as usual--andjigged around in bed twice as much.

    In the second phase of the experiment, the researchers woke the volunteers every three hoursand asked them to give aurine sample. Shilo measured concentrations of abreakdown product ofmelatonin. The results suggest that melatonin concentrations in caffeine drinkers were half those indecaf drinkers. In apaper accepted for publication in Sleep Medicine, the researchers suggest thatcaffeine blocks production of the enzyme that drives tnelatonin production.

because it can take many hours to eliminate caffeine from the body, Ohayon recommends thatcoffee lovers switch to decaf after lunch.

        The author mentions" pick-me-up" to indicate that__________.                  查看材料

Which of the following is the best title for this passage? 查看材料

Which of the following is NOT true according to the passage? 查看材料

Why do many parents refuse to use after-school programs? 查看材料

What can we infer from the passage? 查看材料

The experiments show that high-fat diets__________. 查看材料

阅读材料，回答题：

Do bring about greater competition

About eight million school-age children are home alone after school. These are the hourswhen the number of violent crimes peaks and when youths are most likely to experiment with alco-hol, tobacco, and drugs. Many older children take care of themselves after school for an hour or twountil aparent comes home, and research suggests that some of these children are more at risk ofpoor grades and risky behaviors.

Studies have been done to find out what helps to reduce these kinds of risky behaviors amongyouths. One study of Chicago neighborhoods showed that after-school programs resulted in less vio-lence even in poor neighB．orhoods.

Volunteers have to get prepared for the time in the calorimeter__________. 查看材料

Nicola Waiters had time for the experiments__________. 查看材料

Paragraph 4__________ 查看材料

Paragraph 3__________ 查看材料

The machinery outside the calorimeters records everything__________. 查看材料

Paragraph 2__________ 查看材料

阅读材料，回答题：

The Weight Experiment

1NieolaWaiters has been taking part in experiments in Scotland to discover why humans gainand lose weight. being locked in asmall room called a" calorimeter" (热量测量室)is one way tofind out. The signs above the two rooms read simply" Chamber One" and" Chamber Two", theseare the calorimeters: 4m by 2m white-walled rooms where human volunteers are locked up in thename of science.    Outside these rooms another sign reads," Please do not enter-work in progress"and in front of the morns advanced machinery registers ( 记录 ) every move the volunteers make.

    Each day, meals measured to the last gram are passed through ahole in the wall of the calorimeterto the resident volunteer.

    2NieolaWaiters is one of the twenty volunteers who, over the past eight months, have spent va-rying periods inside the calorimeter. Tall and slim, Nicoladoes not have aweight problem, butthought the strict diet might help her with training and fitness program.aself-employed communi-ty dance worker, she was able to fit the experiment in around her work. She saw an advert( 广告)for volunteers at her gym and as she is interested in the whole areaof diet and exercise, shethought she would help out.

    3The experiment on Nieolainvolved her spending one day on afixed diet at home and the nextin the room. This sequence(次序) was repeated four times over six weeks. She arrived at the calo-rimeter at 8:30 a. m. on each of the four mornings and from then on everything she ate or drankwas carefully measured. Her every move was noted too, her daily exercise routine timed to the lastsecond. At regular intervals, after eating, she filled in forms about how hungry she felt and sam-ples were taken for analysis.

    4The scientists helped volunteers impose(g确立) akind of order on the long days they faced inthe room. "The first time, I only took one video and abook. but it was OK, because I watched TVthe rest of the time," says Nicola. And twice aday she used the exercisebike. She pedaled(踩踏板) for half an hour, watched by researchers to make sure she didn't go too fast.

    5It seems that some foods encourage you to eat more, while others satisfy you quickly. Volun-teers are already showing that high-fat diets are less likely to make you feel full. believing thatthey may now know what encourages people to overeat, the researchers are about to start testing ahigh-protein weight-loss diet. Volunteers are required and Nicolahas signed up for further ses-sions.

        Paragraph 1__________                  查看材料

Long-term memory is more important than short-term memory. 查看材料

Animals do not have along-term memory. 查看材料

Generally we rememB．er only afew facts aB．out the past. 查看材料

Verbal memory helps us read words we have never heard. 查看材料

Emotional memory is used when we perform. physical movements. 查看材料

Visual memory may be used when we read astory. 查看材料

阅读材料，回答题：

The Need to Remember

Some people say they have no memory at all: "I just can't rememB．er athing !" B．ut of coursewe all have amemory. Our memory tells us who we are. Our memory helps us to make use in thepresent of what we have learnt in the past.

    In fact we have different types of memory. For example, our visual memory helps us recallfacts and places. Some people have such astrong visual memory that they can remember exactlywhat they have seen, for example, pages of abook, as acomplete picture.

    Our verbal( 言语的 )memory helps us rememB．er words and figures we may have heard butnot seen or written: Items of ashopping list, achemical formula, dates, or arecipe.

    With our emotional(情感的)memory, we recall situations or places where we had; strongfeelings, perhaps of happiness or unhappiness. We also have special memories for smell, taste,touch and sound, and for performing physical movements.

    We have two ways of storing any of these memories. Our short-term memory stores items forup to thirty seconds--enough to remember atelephone number while we dial. Our long-term mem-ory, on the other hand, may store items for alifetime. Older people in fact have amuch biterlong-term memory than short-term. They may forget what they have done only afew hours ago, buthave the clearest remembrance (记忆) of when they were very young.

    Psychologists tell us that we only remember afew facts about our past, and that we invent therest. It is as though we remember only the oudine of astory. We then make up the details. We of-ten do this in the way we want to remember them, usually so that we appear as the heroes of ourown past, or maybe victims needing sympathy (同情).

        Visual memory helps us recall aplace we have been to.                  查看材料

21.下列各项中，属于伪造会计资料行为的是（　）。

19.根据支付结算法律制度的规定，下列关于票据提示付款期限的表述中，不正确的是（　）。

20.下列关于国内信用证办理和使用要求的表述中，符合支付结算法律制度规定的是（　）。

17.根据支付结算法律制度的规定，下列关于票据填写要求的表述中，不正确的是（　）。

18.2009年3月1日，甲公司销售给乙公司一批化肥，双方协商采取托收承付验货付款方式办理货款结算。3月4日，运输公司向乙公司发出提货单。乙公司在承付期内未向其开户银行表示拒绝付款。已知3月7日、8日、14日和15日为法定休假日。则乙公司开户银行向甲公司划拨货款的日期为（　）。

15.根据税收征收管理法律制度的规定，纳税人不办理税务登记的，由税务机关责令限期改正；逾期不改正的，税务机关可以采取的措施是（　）。

16.根据不同的标准可以对税法进行不同的分类。对税法所作的下列分类中，以税法功能作用的不同作为分类标准的是（　）。

13.根据契税法律制度的规定，下列各项中，应缴纳契税的是（　）。

14.某油田3月份生产原油5 000吨，当月销售3 000吨，加热、修井自用100吨。已知该油田原油适用的资源税单位税额为8元/吨。该油田3月份应缴纳的资源税税额为（　）元。

12.某企业2008年度自有生产用房原值5 000万元，账面已提折旧1 000万元。已知房产税税率为1.2%，当地政府规定计算房产余值的扣除比例为30%。该企业2008年度应缴纳的房产税税额为（　）万元。

11.根据个人所得税法律制度的规定，个人转让房屋所得应适用的税目是（　）。

10.根据个人所得税法律制度的规定，下列个人所得中，应缴纳个人所得税的是（　）。

8.根据企业所得税法律制度的规定，纳税人应当自年度终了后一定期限内向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。该期限是（　）。

9.根据企业所得税法律制度的规定，下列项目中，纳税人在计算应纳税所得额时准予扣除的是（　）。

7.根据关税法律制度的规定，下列各项中，不计入进口货物完税价格的是（　）。

6.下列关于金融业营业税计税营业额的确定方法中，符合营业税法律制度规定的是（　）。

3.根据会计法律制度的规定，注册会计师对被审计单位财务会计报告进行审计后出具的审计报告，分为标准审计报告和非标准审计报告。下列各项中，属于标准审计报告的是() 

4.根据增值税法律制度的规定，纳税人采取托收承付和委托银行收款方式销售货物的，其纳税义务的发生时间为()

5.根据消费税法律制度的规定，下列消费品中，不属于消费税征税范围的是（　）。

2.某企业整理保管期满的会计档案，按规定编制会计档案销毁清册，经企业负责人签署意见后销毁。 关于销毁会计档案监销人的下列表述中，符合法律规定的是()

1.根据会计法律制度的规定，现金和银行存款日记账的保管期限是()