考研英語(yǔ)模擬試題
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考研英語(yǔ)模擬試題 1
Section ⅠUse of English
Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)
The fitness movement that began in the late 1960s and early 1970s centered around aerobic exercise. Millions of individuals became 1 in a variety of aerobic activities, and 2 thousands of health spas 3 around the country to capitalize on his 4 interest in fitness, particularly aerobic dancing for females. A number of fitness spas existed 5 to this aerobic fitness movement, even a national chain with spas in most major cities. However, their 6 was not on aerobics, 7 on weight?training programs designed to develop muscular mass, 8 , and endurance in their primarily male 9 . These fitness spas did not seem to benefit 10 from the aerobic fitness movement to better health, since medical opinion suggested that weight?training programs 11 few, if 12, health benefits. In recent years, however, weight training has again become increasingly 13 for males and for females. Many 14 programs focus not only on developing muscular strength and endurance but on aerobic fitness as well.
15, most physical fitness tests have usually included measures of muscular strength and endurance, not for health related reasons, but primarily 16 such fitness components have been related to 17 in athletics. 18, in recent years, evidence has shown that training programs designed primarily to improve muscular strength and endurance might also offer some health 19 as well. The American College of Sports Medicine now 20 that weight training be part of a total fitness program for healthy Americans.
1.[A] imposed engaged [C] confined [D] illustrated
2.[A] affluently eligibly [C] gorgeously [D] literally
3.[A] enhanced manifested [C] developed [D] established
4.[A] emerging hovering [C] intriguing [D] mingling
5.[A] prior entitled [C] liable [D] subjected
6.[A] action focus [C] cement [D] snap
7.[A] or or else [C] and [D] but rather
8.[A] strength nutrition [C] tolerance [D] ambition
9.[A] practitioners enthusiasts [C] referees [D] recipients
10.[A] financially particularly [C] legitimately [D] excessively
11.[A] presented offered [C] indicated [D] demonstrated
12.[A] something some [C] anything [D] any
13.[A] popular vigorous [C] intelligible [D] formidable
14.[A] current primitive [C] uneven [D] incredible
15.[A] Practically Eventually [C] Essentially [D] Historically
16.[A] because in only [C] although [D] now that
17.[A] performance harassment [C] identification [D] portrayal
18.[A] Moreover Therefore [C] However [D] Anyway
19.[A] advantages benefits [C] interests [D] profits
20.[A] recommends reassures [C] speculates [D] mediates
Section ⅡReading Comprehension
Part A
Directions: Reading the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1. (40 points)
Text 1
Gene therapy and gene?based drugs are two ways we could benefit from our growing mastery of genetic science. But there will be others as well. Here is one of the remarkable therapies on the cutting edge of genetic research that could make their way into mainstream medicine in the coming years.
While it’s true that just about every cell in the body has the instructions to make a complete human, most of those instructions are inactivated, and with good reason: the last thing you want for your brain cells is to start churning out stomach acid or your nose to turn into a kidney. The only time cells truly have the potential to turn into any and all body parts is very early in a pregnancy, when so?called stem cells haven’t begun to specialize.
Yet this untapped potential could be a terrific boon to medicine. Most diseases involve the death of healthy cells — brain cells in Alzheimer’s, cardiac cells in heart disease, pancreatic cells in diabetes, to name a few; if doctors could isolate stem cells, then direct their growth, they might be able to furnish patients with healthy replacement tissue.
It was incredibly difficult, but last fall scientists at the University of Wisconsin managed to isolate stem cells and get them to grow into neural, gut, muscle and bone cells. The process still can’t be controlled, and may have unforeseen limitations; but if efforts to understand and master stem?cell development prove successful, doctors will have a therapeutic tool of incredible power.
The same applies to cloning, which is really just the other side of the coin; true cloning, as first shown with the sheep Dolly two years ago, involves taking a developed cell and reactivating the genome within, resetting its developmental instructions to a pristine state. Once that happens, the rejuvenated cell can develop into a full?fledged animal, genetically identical to its parent.
For agriculture, in which purely physical characteristics like milk production in a cow or low fat in a hog have real market value, biological carbon copies could become routine within a few years. This past year scientists have done for mice and cows what Ian Wilmut did for Dolly, and other creatures are bound to join the cloned menagerie in the coming year.
Human cloning, on the other hand, may be technically feasible but legally and emotionally more difficult. Still, one day it will happen. The ability to reset body cells to a pristine, undeveloped state could give doctors exactly the same advantages they would get from stem cells: the potential to make healthy body tissues of all sorts, and thus to cure disease. That could prove to be a true “miracle cure.”
21.The writer holds that the potential to make healthy body tissues will
[A] aggravate moral issues of human cloning.
bring great benefits to human beings.
[C] help scientists decode body instructions.
[D] involve employing surgical instruments.
22.The word “rejuvenated” (Para. 5) most probably means
[A] modified. re-collected. [C] classified. [D] reactivated.
23.The research at the University of Wisconsin is mentioned to show
[A] the isolation of stem cells. the effects of gene therapies.
[C] the advantages of human cloning. [D] the limitations of tissue replacements.
24.Which of the following is true according to the text?
[A] The principle of gene therapy is applicable to that of cloning.
The isolation of stem cells is too difficult to be feasible.
[C] It is reasonable for all body instructions to be activated.
[D] Cloned animals will eventually take control of the world.
25.Towards the genetic research, the author’s attitude can best be said to be that of
[A] Frustration. Indifference. [C] Amazement. [D] Opposition.
Text 2
What our society suffers from most today is the absence of consensus about what it and life in it ought to be; such consensus cannot be gained from society’s present stage, or from fantasies about what it ought to be. For that the present is too close and too diversified, and the future too uncertain, to make believable claims about it. A consensus in the present hence can be achieved only through a shared understanding of the past, as Homer’s epics informed those who lived centuries later what it meant to be Greek, and by what images and ideals they were to live their lives and organize their societies.
Most societies derive consensus from a long history, a language all their own, a common religion, common ancestry. The myths by which they live
考研英語(yǔ)模擬試題 2
Every profession or trade, every art, and every science has its technical vocabulary, the function of which is partly to designate thing or process which have no names in ordinary English, and partly to secure greater exactness in nomenclature.Such special dialects, or jargons, are necessary in technical discussion of any kind.Being universally understood by the divorce of particular science or art, they have the precision of mathematical formula.Besides, they save time, for it is much more economical to name a process than to describe it.Thousands of this terms are popularly included in every large dictionary, yet, as a whole, they are rather on the outskirts of English language than actually within its borders.
Different occupations, however, differ widely in the character of their special vocabularies.In trades and handicrafts, and other vocations, like farming and fishery, they have occupied great number of men from remote times, the technical vocabulary, is very old.It consists largely of native words, or of borrowed words that have worked themselves into the very fiber of our language.Hence, though highly technical in many particulars, these vocabularies are more familiar in sound; and more generally understood, than most other technicalities.The special dialects of law, medicine, divinity, and philosophy have also, in their old strata, become pretty familiar to cultivated persons, and have contributed much to the popular vocabulary.Yet every vocation still possesses a large body of technical terms that remain essentially foreign, even to educated speech.And the proportion has been much increased in the last fifty years, particularly in the various departments of natural and political science and in the mechanic arts.Here new terms are coined with the greatest freedom, and abandoned with indifference when they have served their turn.Most of the new coinages are confined to special discussions, and seldom get into general literature or conversation.Yet no profession is nowadays, as all professions once were, a close guild.The lawyer, the physician, the man of science, the divine, associates freely with his fellow-creatures, and does not meet them in a merely professional way.Furthermore, what is called popular science makes everybody acquainted with modern views and recent discovers.Any important experiment, thought made in remote or provincial laboratory, is at once reported in the newspapers, and everybody is soon talking about it—as in the case of the Roentgen rays and wireless telegraphy.Thus our common speech is always taking up new technical terms and making them commonplace.
1.This passage is primarily concerned with _______.
[A] a new language
[B] technical terminology
[C] various occupations and professions
[D] scientific undertakings
2.Special words used in technical discussion_________.
[A] may become part of common speech
[B] should be confined to scientific fields
[C] should resemble mathematical formulae
[D] are considered artificial speech
3.It is true that____________.
[A] the average man of uses in his own vocabulary what was once technical language not meant for him
[B] various professions and occupations often interchange their dialects and jargons
[C] there is always a clear-cut non-technical word that may be substituted for the technical word
[D] an educated person would be expected to know most technical terms
4.In recent years, there has been a marked increase in the number of technical terms in nomenclature of __________.
[A] farming
[B] government
[C] botany
[D] fishing
5.The author‘s main purpose in the passage is to _________.
[A] describe a phenomenon
[B] argue a belief
[C] propose a solution
[D] stimulate action
Passage Three
During the second half of the nineteenth century, in the United States both the stimulus to produce landscape art and the subject of landscape altered appreciably as the pressure of events surrounding the Civil War witnessed the emergence of a new national consciousness.It was a time when certain fundamental religious beliefs were assaulted by new scientific theory and when new critical writing, particularly those of John Ruskin, exercised an important influence on art.The landscape painting from the Ganz collection provides an opportunity to examine the shifts in taste and the pluralities of style that characterized American Landscape painting, especially in the latter part of the century.
In the early years of the nineteenth century American Landscape was closely associated with the republican ideals of the new nation and took on significance in the popular imagination as a form of national propaganda.Landscape painting was conceived of as a vehicle for the presentation of the new republic‘s unique historical and moral position in world history.This position was supported by Thomas Cole, the dean of the Hudson river School, and was based on a religious interpretation of wilderness themes.While the American concern for the founding of a school of historical landscape was most assertive in the first half of the century and was confirmed in such grandly ambitious paintings as Café’s famous instructive moral one
portraying the COURSE OF EMPIRE, the interest in crating a national art based on American nature continued to influence the formal evolution of landscape painting.
6.with what topic is the passage primarily concerned?
[A] The normal position of the United States.
[B] John Ruskins influence on nineteenth century art.
[C] A religious interpretation of wilderness themes.
[D] The evolution of landscape painting in the United States
7.What phenomenon does the author mention as occurring at the time of the Civil War?
[A] The revival of fundamental religious beliefs.
[B] An increased interest in national geography.
[C] A period of depression on the arts and sciences.
[D] The emergence of new national consciousness.
8.According to the author, why is the Ganz collection significant？
[A] It reflects changes in American Landscape painting.
[B] It includes many critical writing of the era.
[C] It appeals to the popular imagination of republicans.
[D] It documents the painting of the Hudson River School.
9.According to the author, landscape painting early in the nineteenth century was used to _________.
[A] finance a school of historical landscape painting
[B] further the ambitions of young politicians
[C] represent and reaffirm a new nation
[D] realistically portray the physical beauty
10.what does the word assaulted mean?
[A] Attacked
[B] Praised
[C] Scolded
[D] Satirized
考研英語(yǔ)模擬試題 3
1.Give a brief explanation for the following terms(10%）
(1)Journal entry
(2)Going concern
(3)Matching principle
(4)Working capital
(5)Revenue expenditure
2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%）
(1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and
2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries.
(2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements.
(3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges.
3.Translate the following Chinese statements into English (18%）
(1)財(cái)務(wù)報(bào)表反映一個(gè)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，是根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制的。這些報(bào)表是為許多不同的決策者，許多不同的目的而提供的。
納稅申報(bào)單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認(rèn)會(huì)計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同。
(2)審計(jì)師不保證財(cái)務(wù)報(bào)表的`準(zhǔn)確性，他們僅就財(cái)務(wù)報(bào)表的公允性發(fā)表專家意見。然而注冊(cè)會(huì)計(jì)師事務(wù)所的聲譽(yù)來(lái)自于他們對(duì)審計(jì)工作的一絲不茍和審計(jì)報(bào)告的可靠性。
4.Translate the following statements into Chinese (12%）
(1)Accounting principles are not like physical laws； they do not exist in nature,awaiting discovery man. Rather,they are developed by man,in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.
(2)Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income,which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.
5.Multiple choice questions (choose the best for your answer)(10%）
(1)The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？
A.Making the adjustment entry for depreciation expenses twice；
B.Failure to recored interest accrued on a note payable；
C.Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；
D.Faillure to recored the earned portion of fees received in advance.
(2)How will net income be affected by the amortization of a discount on bonds payable？
A.Interest expense is increased,so net income is decreased；
B.Interest expense is decreased,so net income is increased；
C.Interest expense is increased,so net income is increased；
D.Interest expense is decreased,so net income is decreased；
(3)A stock dividend
A.Increase the debt-to-equity ratio of a firm；
B.Decrease future earnings per share；
C.Decrease the size of the firm；
D.Increase sharholder‘s wealth；
E.None of the above.
(4)A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999,an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100,its normal selling price. As a result of this error：
A.Income for 1999 is overstated；
B.Cost of sales for 2000 will be overstated；
C.Income for 2000 will be overstated；
D.Income for 2000 will not be affected.
E.None of the above.
(5Using the data presented below,calculate the cost of sales for the BC Company for 1999.
Current ratio 3.5
Quick ratio 3.0
Current liabilities 12/31/1999 $600000
Inventory 12/31/1999 $500000
Inventory turnover 8.0
The cost of sales for the BC Company for 1999 was：
A.$1600000；
B.$2400000；
C.$3200000；
D.$6400000；
E.None of these.
(6)W Company computed the following items from its financial records for 1999：
Price-earning ratio 12
Pay-out ratio 0.6
Assets turnover ratio 0.9
The dividend yield on W‘s common stock for 1999 is ：
A. 5% B. 7.2% C. 7.5% D. 10.2%
(7)the data about Accounts receivable of Newton Company for 1999 as follows：
Accounts receivable 12/31/1999 $150000
Allowance for uncollectible accounts 12/31/1999 5000(credit）
Bad debt expenses for the year 2000
During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700,What was the amount of accounts receivable written off as bad debts during 1999：
A. $1200 B. $1800 C. $2200 D. $2400
(8)Which one of the following items would likely increase earnings per share (EPS)of a corporation？
A.Declaration of a stock dividend；
B.Declaration of a stock split；
C.Purchase treasury stock；
D.A reduction in the amount of cash dividends paid；
E.None of above；
(9)The primary purpose for using an inventory flow assumption is to：
A.Parallel the physical flow of units merchandise；
B.Offset against revenue an appropriate cost of goods sold；
C.Minimize income taxes；
D.Maximize the reported amount of net income.
(10)Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：
A.$28000； B. $23000 C. $33000； D. $27000； E. Some other amount
6.Bonds payable issue and recording interest expenses.(15%）
The ABC Company sold $600000 of its 9.5%,12 years bonds on April 1,2000,at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.
Required：
Prepare journal entries to record：
(1)The issue of the bonds on April 1，2000
(2)The first interest payment on October 1,2000
(3)The Amortization of premium or discount and interest expenses on December 31,2001.
7.Statement of Cash Flows (14%）
The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：
A.Depreciation expenses for the year,$90000；
B.Loss on sale of machinery used in operations was $2400；
C.Accounts receivable increased by $2000；
D.Accounts payable increased by $8400；
E.Patent amortization for the year was $14800；
F.Amortization of premium on bonds payable for the year was $4600.
Required
Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.
8.Determining Revenue and Capital Expenditures (11%）
The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.
Required：
You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and,if not,indicate why not and to which account the transaction should be charged. The three transactions as follows：
Item Date Amount Decription
1 01/03/00 $10000 Two-year service contract on office equipment
2 05/18/00 $38500 Sealing roof leaks over entire production plant
3 10/20/00 $48500 Purchase a crane for the assembly departement
答案1. (1)Journal entry
A chronological record of transactions,showing for each transaction the debits and credits to be entered in specific ledger accounts.
(2)Going concern
An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.
(3)Matching principle
The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.
(4)Working capital
Current assets minus current liabilities
(5)Revenue expenditure
Any expenditure that will benefit only the current accounting period.
2. 每空1分，其中兩個(gè)debit合計(jì)1分
(1)(two） (debit） (debit） (equal）
(2)(adjusting） (assign） (end） (prior）
(3)(liquid） (that） (at）
3.題一10分，第一小段6分，第二小段4分； 題二8分
(1)Financial statements show the financial position of a business and the results of its operations,presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers,for many different purposes.
Tax returns show the computation of taxable income,legal concept by tax laws and regulations. In many cases,tax laws are similar to generally accepted accounting principles,but substantial differences do exist.
(2)Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However,CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
4.每小題6分，每小題包括三小句，每小句2分。
(1)會(huì)計(jì)原則不象自然法則，從性質(zhì)上來(lái)說(shuō)不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考慮財(cái)務(wù)報(bào)告的最重要目標(biāo)后據(jù)此由人制定的。在很多方面公認(rèn)會(huì)計(jì)準(zhǔn)則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規(guī)則。
(2)會(huì)計(jì)師制定了一些會(huì)計(jì)程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方式確定出收益，該收益代表這個(gè)企業(yè)特定期間的經(jīng)濟(jì)成果。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判斷。
5.每小題選對(duì)1分
(1）C，(2）A，(3）B，(4）C，(5）C，(6）A，(7）C，(8）C，(9）B，(10）B
6.(1）全對(duì)4分，(2）全對(duì)5分，(3）全對(duì)6分
(1)Debit： cash 636000
Credit： Bonds payable 600000
Premium on bonds payable 36000
(2)Debit： Interest Expenses 28302
Premium on bonds payable 198
Credit： Cash 28500
(3)Debit： Interest Expenses 14137
Premium on bonds payable 113
Credit： Interest payable 14250
7.共6個(gè)調(diào)整數(shù)據(jù)，做對(duì)一個(gè)2分，合計(jì)數(shù)對(duì)2分，計(jì)14分。
Cash flows from operating activities：
Net income …………………………………………………………… $260000
Adjustment for non cash revenue and expenses：
Added (less）： depreciation ……………………………$90000
Loss on sale of machinery ……………$2400
Patent amortization …………………$14800
Amortization of premium on bond …。($4600)$102600
Working capital changes：
Accounts receivable increase …………($2000）
Accounts payable increase …………$8400 $6400
Cash flows from operating activities ………………………………$369000
8.項(xiàng)目1和項(xiàng)目3正確表述各4分，項(xiàng)目2正確表述3分。
Item 1：This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year,half of this expenses should be deferred to next year.
Item 2：This item is properly charged the account,because that is for regulative repairs.
Item 3：This item is not properly charged,because this expenditure is for increasing the efficiency of production and should be capitalized.
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