作业三
一、单项 1、当企业拥有反诉或向第三方索赔的权力而涉及补偿金额时，该补偿金额单独作为一项资产确认的条件之一是（ B ）。
A. 发生的概率大于 50%但小于或等于 95%
B. 发生的概率大于 95%但小于 100%
C. 发生的概率大于或等于 5%但小于或等于 50%
D. 发生的概率大于 0%但小于或等于 50%
2、某建造承包商与一客户签订了一份金额为 8 000 万元的建造合同，建造一座水电站。规定的建设期是 2007 年 3 月至 2010 年 8 月，同时规定，发电机由客户采购，于 2009 年 8 月交付建造承包商进行安装。客户于 2010 年 1 月才将发电机交付建造承包商。经双方谈判，客户同意向建造承包商支付延误工期款 100 万元。2010 年该项建造合同的总收入应为( D
)万元 。
A. 8 000
B. 100
C. 0
D. 8 100
3、某建造承包商与一客户签订了一份金额为 5 000 万元的建造合同，
建造一条生产线。规定的建设期是 2008 年 6 月至 2010 年 6 月，同时规定，该生产线某组件由客户采购，于 2009 年 1 月交付建造承包商进行安装。客户于 2010 年 1 月才将发电机交付建造承包商。经双方谈判，客户同意向建造承包商支付延误工期款 200 万元。2010 年该项建造合同的总收入应为( D
)万元 。
A. 5 000
B. 200
C. 0
D. 5 200
4、销售商品部分和提供劳务部分不能够区分，应当将销售商品部分和提供劳务部分 ( C )处理。
A. 全部作为提供劳务
B. 大部分作为销售商品，小部分作为提供劳务
C. 全部作为销售商品
D. 大部分作为提供劳务，小部分作为销售商品
5、M 企业因提供债务担保而确认了金额为 30000 元的一项负债，同时基本确定可以从第三方获得金额为 10000 元的补偿。在这种情况下，M 企业应在利润表中反映（A ）。
A. 管理费用 20000 元
B. 管理费用 30000 元
C. 营业外支出 20000 元
D. 营业外支出 30000 元
6、为核算建造合同而需要特别设置的会计科目是( c
) 。
A. 应收账款
B. 主营业务收入
C. 工程施工
D. 主营业务成本
7、递延所得税负债应当作为（ b ）在资产负债表中列示。
A. 流动负债
B. 非流动负债
C. 短期负债
D. 长期负债
8、甲公司销售产品每件 500 元，若客户购买 300 件（含 300 件）以上每件可得到 50 元的商业折扣。某客户 2008 年 10 月 8 日购买该企业产品 300 件，按规定现金折扣条件为 2/10，1/20，n/30。适用的增值税率为 17％。该企业于 10 月 12 日收到该笔款项时，则实际收到的款项为（ c ）元。（假定计算现金折扣时考虑增值税）
A. 154 440
B. 157 950
C. 154 791
D. 3 159
9、企业对外销售需要安装的商品时，若安装程序比较简单，则确认该商品销售收入的时间是（b
）。
A. 商品运抵并开始安装时
B. 发出商品时
C. 商品安装完毕并检验合格时
D. 收到商品销售货款时
10、甲公司因或有事项而涉及或有负债 100 万元，估计有 45％的可能性导致企业经济利益流出，则甲公司应确认预计负债的金额为（
a
）万元。
--------------------------------------------------------------------------------
A. 100
B. 45
C. 0
D. 55
11、资本化率应当根据（ d
）确定。
--------------------------------------------------------------------------------
A. 一般借款的实际利率
B. 一般借款的名义利率
C. 一般借款的利率
D. 一般借款的加权平均利率
12、甲公司于 2009 年 2 月委托乙商店代销 A 产品 1 000 件，代销价款 400 万元。本年 12 月 20 日收到乙商店交来的代销清单，代销清单列明已销售代销的 A 产品 800 件，甲公司收到代销清单时向乙商店开具增值税专用发票。乙商店按代销价款的 10％收取手续费。该批产品的实际成本为 250 万元。则甲公司本年度应确认的销售收入为（ B ）万元。
--------------------------------------------------------------------------------
A. 400
B. 320
C. 200
D. 288
13、企业代第三方收取的款项，应当作为( c )处理。
--------------------------------------------------------------------------------
A. 资产
B. 收入
C. 负债
D. 权益
14、2010 年 7 月 1 日，某建筑公司与客户签订一项固定造价建造合同，承建一幢办公楼，预计 2 011 年 12 月 31 日完工；合同总金额为12 000 万元，预计总成本为 10 000 万元。截止 2 010 年 12 月 31 日，该建筑公司实际发生合同成本 3 000 万元。假定该建造合同的结果能够可靠地估计，2 010 年度对该项建造合同确认的收入为（ d）万元。
--------------------------------------------------------------------------------
A. 3 000
B. 3 200
C. 3 500
D. 3 600
15、甲公司因或有事项而确认负债 100 万元，估计其中有 95％的可能性由乙公司补偿 60 万元。则甲公司应确认资产的金额为（
a
）万元。
--------------------------------------------------------------------------------
A. 0
B. 60
C. 40
D. 95
二、判断 1、资产负债表日，应确认以前期间未确认的递延所得税资产。
b --------------------------------------------------------------------------------
A. 正确
B. 错误
2、 暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；未作为资产和负债确认的项目，其计税基础与账面价值之间的差
额不属于暂时性差异。b
--------------------------------------------------------------------------------
A. 正确
B. 错误
3、企业的或有负债和或有资产都可以转化为负债或资产。
b --------------------------------------------------------------------------------
A. 正确
B. 错误
4、企业处置固定资产、无形资产等活动，由此产生的经济利益的总流入也构成收入。
-----------b---------------------------------------------------------------------
A. 正确
B. 错误
5、销售商品涉及现金折扣的，应当按不扣除现金折扣后全部金额确定销售商品收入金额。
-------------------b-------------------------------------------------------------
A. 正确
B. 错误
6、与或有事项相关的义务确认为负债的条件之一是履行该义务很可能导致经济利益流出企业。这里所指的“很可能”是指发生的可能性大于 50％但小于或等于 95%。
a --------------------------------------------------------------------------------
A. 正确
B. 错误
7、资本化期间是指从借款费用开始资本化时点到停止资本化时点的期间，借款费用暂停资本化的期间也包括在内。
b --------------------------------------------------------------------------------
A. 正确
B. 错误
8、发行公司股票的佣金属于借款费用。b
--------------------------------------------------------------------------------
A. 正确
B. 错误
9、存在应纳税暂时性差异的，应确认为递延所得税负债。
a --------------------------------------------------------------------------------
A. 正确
B. 错误
10、 企业行政部门为组织和管理生产经营活动而发生的管理费用应计入建造合同成本。
-----------b---------------------------------------------------------------------
A. 正确
B. 错误
11、为特定客户开发软件的收费，应在资产负债表日按估计的成本结转。
b --------------------------------------------------------------------------------
A. 正确
B. 错误
12、企业行政部门为组织和管理生产经营活动而发生的管理费用不应计入建造合同成本。
a --------------------------------------------------------------------------------
A. 正确
B. 错误
13、销售商品涉及现金折扣的，应当按照扣除现金折扣后的金额确定销售商品收入金额。
b --------------------------------------------------------------------------------
A. 正确
B. 错误
14、递延所得税负债应当作为非流动负债在资产负债表中列示。
a --------------------------------------------------------------------------------
A. 正确
B. 错误
15、资本化期间是指从借款费用开始资本化时点到停止资本化时点的
期间，借款费用暂停资本化的期间不包括在内。
a --------------------------------------------------------------------------------
A. 正确
B. 错误
三、多项 1、甲公司 20×3 年末确认预计负债 100 万元，假设甲公司税前会计利润为 300 万元，所得税税率为 25%。以下说法正确的是（
abd
）。
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A. 预计负债账面价值为 100 万元
B. 预计负债的计税基础为 0 万元
C. 应确认递延所得税负债 100 万元
D. 应确认递延所得税资产 2.5 万元
2、下列有关建造合同会计处理的表述中，符合《企业会计准则――建造合同》规定的有(
)。
--------------------------------------------------------------------------------
A. 跨年度的建造合同，在合同结果不能够可靠估计的情况下，合同
成本不可能收回的，不确认合同收入
B. 因合同变更而增加的收入，应在客户能够认可且能可靠计量时予以确认
C. 跨年度的建造合同，在合同结果能够可靠估计的情况下，合同收入和合同费用应按完工百分比法予以确认
D. 跨年度的建造合同，在合同结果不能够可靠估计的情况下，合同成本能够收回的，合同收入根据能够收回的实际合同成本予以确认
3、甲公司 20×3 年末存货账面余额 100 万元，已提存货跌价准备 10 万元。假设甲公司税前会计利润为 300 万元，所得税税率为 25%。以下说法正确的是（ abcd
）。
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A. 存货账面价值为 90 万元
B. 存货的计税基础为 100 万元
C. 应确认递延所得税资产 10 万元
D. 应确认递延所得税资产 2.5 万元
4、符合资本化条件的资产，是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的（
abcd
）。
--------------------------------------------------------------------------------
A. 固定资产
B. 无形资产
C. 投资性房地房
D. 存货
5、在采用资产负债表债务法对所得税进行核算的情况下,当期发生的下列事项中.影响当期所得税费用的有（
ab
）。
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A. 暂时性差异产生的递延所得税资产
B. 暂时性差异产生的递延所得税负债
C. 税率变动对递延所得税资产／负债余额的调整额
D. 应交税金
6、下列(
ab
)活动产生的经济利益的总流入不构成收入。
--------------------------------------------------------------------------------
A. 企业处置固定资产
B. 企业处置无形资产
C. 工业企业转让无形资产使用权
D. 工业企业出售不需用原材料
7、资产、负债的账面价值与计税基础存在差异的，应确认所产生的（
ab
）。
--------------------------------------------------------------------------------
A. 递延所得税资产
B. 递延所得税负债
C. 暂时性差异
D. 永久性差异
8、甲公司 20×3 年末存货账面余额 100 万元，已提存货跌价准备 10 万元。假设甲公司税前会计利润为 300 万元，所得税税率为 25%。则不应确认（
abc
）。
--------------------------------------------------------------------------------
A. 递延所得税负债 75 万元
B. 递延所得税负债 2.5 万元
C. 递延所得税资产 75 万元
D. 递延所得税资产 2.5 万元
9、下列(
cd
)活动产生的经济利益的总流入构成收入。
--------------------------------------------------------------------------------
A. 企业处置固定资产
B. 企业处置无形资产
C. 工业企业转让无形资产使用权
D. 工业企业出售不需用原材料
10、如果将与或有事项相关的义务确认为负债，应满足的条件有（
abc
）。
--------------------------------------------------------------------------------
A. 该义务是企业承担的现时义务
B. 履行该义务很可能导致经济利益流出企业
C. 该义务的金额能够可靠地计量
D. 该义务的结果是企业预先知道的
7、
电大开放专科英语 I(1) 试点机考题库
选词填句子（Choose the correct answers）
1．This is where you work ,xiaoyan ,That is your desk and this is ____ 选（B）mine
2．John: Paul,this is Mr Smith ,my landlord. Paul: I‟m pleased to meet you Mr Smith:_____ 选（B）Very pleased to meet you .too
3．A: What does your mother do? B:______ 选（C）She is a clerk in a bank 4．A: Could you ring them up please?I‟msometimes quite nervous on the phone. B:____ 选（C）Yes of course .I will phone them for you
5．David is ____only accountant in my son‟s company 选（A）the 6． I usually get up ____7 o‟clock ____the morning 选（B）at ,in
7．She____the flat advertisement. 选（A）has a problem with
8．____would you like,tea or coffice? 选（C）What 9．Why is she ____lunch so early?it‟s only 10 now 选（A）having
10．I am planning a new marketing compaign at the moment____? 选（C）What are you doing
11．What‟s____job?Are____British? 选（C）your, you
12．A: Hello,Xiaoyan ,How are you?And How are things? B:____Everybody is very nice and helpful. 选（C）Great.l am fine
13．A;_______? B:She is talking to Mary 选（A）What is she doing right now 14． A: The shower isn‟t working. B:_____ 选（B）I‟ll call the plumber 15．I am____engineer 选（B）an
16．This is his book Could you give it ____him? 选（A）to
17．Does David____? 选（A）like flying
18．A: What TV programmes do you like? B:I____London Lives. 选（A）like watching
19．There____three plants in the office 选（A）are
20．My uncle_____in the IT Department.But now he____on a plan For the marketing department 选（A）works. is working
21．A______? B: My father is a manager. My mother is a nurse. 选（B）what do your parents do
22．Mr Manning_____in Paris today and tomorrow. 选（C）is working
23．____name is Jane ____is from the USA. 选（A）Her ,She
24． A:_____? B: Yes,I‟d like to .Thanks 选 （B）
Would you like to come to the shop one
25．My mother is a doctor .She is _____medicine. 选（C）in
26．Polly enjoys____in a band in her frem time. 选（C）playing the guitar 27．A: _____you like a drink?Wine?Beer? 选（B）Would
28．A: _____? B: Yes,I do , My mother and father live in Oxford. 选（A）Do you have any family
29．I_____ this e-mail to tell you about my new office. 选（A）am writing 30．We often have____supper at home 选（C）our
31．A; ----- B: Hi My name‟s Rose.Are you from London? 选（A）Hello. I‟m Paul. What‟s your
32．A; What does your father do? B: _____ 选（A）He is responsible for the central computer system
33．A: Where is David? B: Hi is having lunch in____ Chinese restaurant on____seventh floor 选（C）the ..the
34．I sometimes go to the pub____ Friday ____ my colleagues. 选（A）on, with
35．My aunt____ for her friends at home 选（C）enjoys cooking
36．A:____ Polly? B: I‟d like a glass of wine ,thank you. 选（B）What would you like
37．_____a coffee machine in the room 选（B）is therLondon? 选（A）Hello. I‟m Paul. What‟s your
38．Jane and Paul like good coffee ,so go and get some good coffee for____ 选（B）them
39．Hello I‟m David Manning .Nice to meet you B:______ 选（C）Nice to meet you I‟m
40．A:____,Daid? B: Anorange juice. 选（B）What would you like 41．I‟ve got a lot of photos of my traveling .Would you____them? 42．A: Are there two men in the room? 43．David_____ on a new database at the moment 44． A: Why don‟t you go to an estate agent,then,you‟re talking face to face? B:Well,_____ 45．My husband doesn‟t____ ,but I like it very much. 46．A; _____ B: She works in the Oxford University 选（A）like to see 选（B）No, there‟s only one 选（B）is currently working 选（C）I don‟t know 选（A）like shopping 选（A）What does your mother 47．London is _____capital of Britain ,and it is____great city too 选（C）the .a
48．I‟d____a beer tooThank you 选（B）like to have
49．____people are my friends.____people are my husband‟s friends. 选（A）These ,Those
50．John: Linda, this is Rose ,my wife ,my wife ,Rose, this is Linda, my new student from Beijing Rose:_______ 选（B）Hello.Lindal I am pleased to meet you
51．I go swimming on____ Thursdays for two hours. 选（A）/
52．Mr Green is now____ a holiday 选（C）on
53．Mary____ brown eyes and golden hair 选（C）has got 54． A: What do you do? B: ______ 选（A）I am a policeman
55．He often works in____ evening 选（C）the
56．My cousin doesn‟t____serious(严肃的)TV programmes on the weekendsv 选（B）enjoy watching 57． Hello, Linda ,how are you? B: _____ A: 选 （B）
Very well, thank you, And you?
58．A; How about seeing a film this evening? B: Yes____ 选（A）that‟s a good idea
59．My father____for an important phone call at the moment . He can‟t go to have lunch with you ,I am afraid 选（C）is waiting
60．But____wei ght if I don‟t exercise。
选（B）put on
61．The work ers usually___wark at 8:30 选（B）start
62．I dom‟twant___milk in my coffee. 选（A）any
63．A: I am form Enoland. B:____ 选（A）so am I
64．A: The shops in this area are ___ 选（C）too old-fashioned B : yes I agerr The are not modem emough
65．A: The area ia too noisy B: Yes,I agree It‟s___ （选 C）not quiet enough 57.You can paint the walls and___posters .You can do what you want （选 A）put up
66．Quite often after dinnet they____ music in a pub and ___home about midnight（选 C）play„.go
67． DO you have____friends in Shang hai? 选（B）any
68．A: I don‟t get up late on Sundays..B_____ 选（C）Neither do 61.I don‟t need ____mineral water ,but I‟d like___tea,thanks 选（C）any, some
69．On my way home,Iquite often ___the milk man 选（C）com across 70．It often ___in winer in the north of China 选（C）snows
71．The news in not new at all it is ___ 选（B）quiet old
72．A:So,do you like the cinema near HydePark? B:Yes ,I ____it 选（A）love
73．I am getting too fat.I have to ___my wei 选（A）work off
74．A:Ihave a light breakfast early in the morning B:____ 选（B）Me too 75.I come here twice a week to swin and____ 选（B）work out
75．I just----at the office for most of the day ,and I do no exercise 选（A）sit around 77.A:The classroom is not big enough for 50 students B:Yes,I agree .It‟s____ 选（A）too small
78.71.It____heavily here at this moment 选（C）is raining
79.He hasn‟t got____cousins 选（A）any 73.I‟d like____apples pleass 选（A）some
80.A;He has got two sisters B_____ 选（A）So have
81.A:The area ia too noisy B:Yes,l agree ,it‟s____ _ 选（C）not quiet enough
82.A:I haven‟t got a car B: _____ 选（A）Neither have I
83.:A:I like documentaries on TV B:____ 选（B）So do I
84.A:The chair is not comfortable enough. B:Yes,I agree .It is____ 选（B）too uncomfortable
85.A:I don‟t get up late on Sundays.B:____ 选（C）Neither do I 86. A:____Like to have a coffee? B: yes,please 选（B）Would you
87.John is ____experienced at training than Mary is 选（A）more
88.A :would you like to come to _____shop one day? B :Yes ,I‟d love to Thank you 选（C）
my 89．He is a good student He never _____late. 选（B）comes ☆ 90．He is a good student He never _____earl 选（B）always comes
91．I‟m sorry she‟S not in .Would you like to _____a message? 选（C）leave
92．I go to see my grandparents once ____week with my parents. 选（C）a 87．David likes fish____breakfast. 选（A）for
93．A:Should I take some medicime? B;No ,you don‟t ____to take any medicime 选（C）need
94．She____work next Monday 选（A）is starting
95．A:____was the meeting like? B:It was very exciting 选（A）How
96．Polly is very busy She___work at about 7:00very day 选（C）finishes 97．He ____in tuavelling. 选（A）is interested
97．I‟m bad at spelling ,but Jane is____me 选（B）worse than
98．l like cookingfor my friends in ____free time 选（B）my
99．The Business Banking Departmentis on ____second floor 选（C）the 100． This is my new watch ,it was a present _____my wife. 选（C）from 101．A:____is the nearest chemist‟s B:On the comer 选（B）where
101．James is ____French thean Polly 选（A）a bit better at
102．Who is that man over there ? Do youknow_____name? 选（A）his
103．Willians_____in London ,mot in China 选（B）lives
104．What‟s the weather____this winter? 选（A）like
105．Polly goes to a gym twice____week with her friends 选（B）a
106．I‟m a nurse .l work____David____the same hospital. 选（C）with„..in 107．A:I thave got a pain in my chest B:you____see the doctor 选（C）should
107．When____for London? 选（A）is she flying
108．A:____is David from? B:I think he‟s an American.Butl‟m not sure 选（A）where
109．It‟s nearly seven o„lock Jack____be there at any moment. 选（C）should
110．____people are coming for the party? 选（C）How many
111．This radio is____than that one 选（A）more expensive 112． A;Whose dog is it ?B:____our dog____name is Rex. 选（C）It‟s „..Its 113．A:I‟m going to clean the house.B:____do the shopping 选（C）I‟ll 114．Xiaoyan has a reservation____a single room 选（B）for 113．Sally‟s Parents____come and stay with her soon 选（B）are going to 115 ．Hello____Franco Rossi speaking .Can l speak to Polly Williams? 选（A）this is 116．You need to reduce your temperarure,so you____take some medicime 选（B）should
117．Pam will not come to our meeting nest week .She____in Ffance from Monday till Thursday 选（A）Is staying
118．A:____time do you have lunch?B:l usually have lunch at 12 选（B）What
119．David‟s younger brother is ____engineer 选（B）an
120．This watch is ____t hat one 选（A）as expensive as
121．Tell me about your new friend.____is he like? 选（B）what 122．Rose is____easy-going than F rank in the interview. 选（C）much more 123．He is____on the 6 o‟clock train on Friday evening 选（A）travelling 124．I‟m a deputy manager I work____an IT company 选（A）for 123．A:I saw Tom just now at the café B :It____be him .He went to U.S.A yesterday 选（B）can‟t
124．A:____Will the meal take? B:It‟ll taketow hours ,I think 选（A）How long
125．How do I____the gym? 选（A）get to
126．What is your job? I am____information technology manager 选（B）an 127．Sally___in an office in central London 选（C）works
128．I usually go to the office____train 选（B）by
129．She is making___a cup fo coffee 选（C）herself 130．Mary and Xiaoyan____a housewarming party from 1pm-5pmon Ssturday 选（A）are having
131．A:Where do ____live? B:____home is in London 选（C）there There 132． A;I prefer watching TV B:So____I 选（C）do
133．Hello____FrancoRossi speaking .Can I speak to Polly Williams? 选（A）this is 135．She usually goes to work____foot 选（B）on 136．A:Oh,dear,I‟ve got a temperature. B:You____have some aspirins to reduce it 选（C）should
137．A: I‟m keen on football B:So____I 选（C）am
138．I have a sore throat. I_____to drink more water 选（B）have 选词完成文章句型（Choose the correct answers）
1。Maya,her husband five children live in a poor flat in the southemNepal 1 moming the ,parents walk down the dirty road to try to 2 jobs„„„ (1).选：Every (2). 选：look for (3). 选：any (4).选：in (5). 选：her 2。After years of leaming at school ,boys and girls will go to 1 .
2 edrcation at school„„. (1).选：work (2). 选：Their (3). 选：are (4.)选：in (5). 选：everyone
3。We hear a lot about whales 1 whales die every year .People kill them to use 2 oil„„„„. (1).选：Many (2.) 选：Their (3.) 选：can see (4).选：do (5). 选：too
4。A:Hellol! B:Hello,Mr .Green A: 1 B:I am very well Thank you .And you? A: 2 Thank you .Are you a (5). 选：learning
(1).选：How are you?(2). 选：I‟m very well,too (3). 选：Are you learning(4).选：like 5。Frank add Sue are at home talking about what to do tday .Sue wants to go out stis aftemoon to do some shopping. “Shll we 1 to the Tex to see “London Lives”this evening?” (1).选：go (2). 选：like (3). 选：before (4).选：on (5). 选：have
6。Now many 1 feel they have to leam new things.if you are a bank clerk ,you must learn to use a computer .if you „„.. (1).选：people (2). 选：information (3). 选：time (4).选：are (5). 选：on 阅读短文回答（Read and choose the correct answers.）(选择顺序会变)
1．I am Lin Xiaoyan the Deputy IT Manager at the ABHK,Shanghai My flight details-the„„.. (1).选：Mr Manning (2). 选：Lin Xiaoyan (3). 选：By plane (4).选：CA 5027 (5). 选 Shanghai
2．Thank you for your e-mail. I confirm your flight number is CA5027 and it arrives in London at 20.50 on „„ (1).选：Xiaoyan (2). 选：David Manning (3). 选：Xiaoyan (4).选：Around 9 p.m.on Tuesday(5). 选 At the airport 3．A: So as you can see ,it‟s a modem block in excellent condition .The flat‟s on the tenth floor. (1).选：A is a landlord and B is flat-hunting(找公寓) (2). 选：On the tenth floor in a modem building (3). 选：1 is working(4).选：It is dirty(5).It‟s big
4．Helen‟s husband is Mark Mark and Helen have got two children: a son and a daughter (1).选：Andrew is Dan‟s uncle (2). 选：Mark is Dan‟s grandfather (3). 选：Tom is Dan‟s father(4).选：Joyce is Tom‟s wife(5).Pam is Andrew‟s niece
5．A: Good morning ,Madam. B: Good morning,my mame is Lin xiaoyan (1).选：in a hotel(2). 选：Early in the morning(3). 选：A is the receptionist (4).选：42 (5).She does not make a reservation for dinner in the restaurant 6．Betty is from ltaly ,Now she lives in Edinburgh..But her parents still live in ltaly (1).Betty is British now 选：Doesn‟t say (2)Betty has long beautiful hair 选：Right (3)Ray likes his job 选：Wrong 4)Both Betty and Ray like traveling 选：Right (5)Betty can play the piano well 选：Doesn‟t say
7．It is Sunday morning ,Mrs Brown is working in the kitchen .She is cooking the Sunday dinner. (1)The Browns have their dinner in the evening on Sunday 选：Wrong (2).Mr Brown has a big family 选：Doesn‟t say (3)Mr Brown doesn‟t
go to work on Sunday 选：
Right (4)Mr Brown likes working in the garden on Sunday.选：
Right (5)The family enjoy Mrs Brown‟s cooking 选 Right
8．Hello.everyone I‟d like to talk about myself ,My name is Lily ,l am an IT worker .l work (1)Lily woks in IT 选：Right (2)Lily has got a big family in Hong Kong 选：Wrong (3).Lily is working on a training program in the TV studio of Shanghai TV Station 选：Wrong (4)Lily is going to be the IT Manager 选：
Doesn‟t say (5) Lily‟s bos and her colleagues are in Shanghai now. 选：
Right
9．Every one has one or two things they like to do for fun .They do these things in their free gime (1)Different people have different hobbies 选：Right (2)David is only in therested interested inChinese stamps.选：
Wrong (3) Chinese stamps are very interesting 选：Right (4)Denial likes to live in the counrry 选：Doesn‟t say (5)David and Denial often go fishing in a boat along the small river 选：Right 10．In America,on school days,students get up at seven o‟clock They wash their faces a (1)American school children do not eat meat at break at breakfast.选：Wrong (2) In America,all the student walk to their schools 选：Wrong (3).In an American school,classrooms are very large 选：Right (4)American children like going to school very much 选：Doesn‟t say (5)The children usually study for six hours at school each day 选 Right 11．The dream of every family is to livein a big house.Most British people buy a house (1)Most British people rent a house when they have childrien 选：Wrong (2) Every house in Britain has three bedrooms 选：Doesn‟t say (3).Each room has a TV set .选：Doesn‟t say (4)Children put their bicycles in their roomtoo 选：Wrong (5)British people sometimes grow vegetable in their gardens 选 Right
12. Tom:Can I park in the staff car park? David: NO,I‟m afraid you can‟t Only managers can park there .you can park behind the building (1).选 Because he is not a manager (2). 选：Tom can park his car behind the building (3). 选：After 1:00 (4).选：Eat and drink (5.) 选：in the coffee lounge
13． Quite a few Americans own motor hotor homes .The motor home is dragged by the car .it has a bedroom Living room,kitchen,and a bathroom A large
motor home may have two „„„. (1).选：Right (2). 选：Right (3). 选：Doesn‟t say (4).选：Right (5). 选：Right
14． George works with a magazine.He works very hard and is good at his job .His boss,Rose is very Happy with his work .She often tells George that he is very good .She is thinking about a change„„„ (1).选：Doesn‟t say (2). 选：Right (3). 选：wrong (4).选：wrong (5). 选：Right
15． Thomas is an energetic man .Heworks very hard .He drinks twelve cans of beer every day and he Works from early in the morning till very late at night .His doctor tells him to stop drinking Thomas agrees (1).选：wrong (2). 选：wrong (3). 选：Right (4).选：Right (5). 选：Doesn‟t say 16． It is Sunday morning .Johm‟t just sitting sround and dioing nothing .He hates it .He doesn‟t like Spending Sundays at home. He likes going out .He likes doings .He likes playing sports .He (1).选：Doesn‟t say (2). 选：Right (3). 选：Right (4).选 wrong (5). 选：wrong
17． Nowsdays,it is very expensive to have a nice house all to yourself .So,many people have to hsare a house. (1).选：wrong (2). 选：Right (3). 选：wrong (4).选 Doesn‟t say (5). 选：Right
18． Mrs. Jones is a manager of small business company .She usually comes back home around six pm„„„ (1).选：wrong (2). 选：wrong (3). 选：Doesn‟t say (4).选 wrong (5). 选：wrong
19．What should you do at a party in England? He re are some suggestions. (1).选：hosts of a party (2). 选：chocolates or wine(3). 选：personal questions about family (4).千万别喝醉(5). 选：leave other gusests
20 ． Let me tell you about my new job.It‟ ‟ s great l work for Centec Co mpany .They have an office in London (1). 选：
likes his (2). 选：marketing(3). 选：
8 hours (4). 选
busy(5). 选：
sometimes see each other 21 ． Americans like traveling around during their holidays .They can use trains.,busese or cars.in the Unite (1). 选：
Wrong (2). 选：
Wron g (3). 选：
Right(4). 选
Doesn‟ ‟ t say(5). 选：
Wrong
22．In schools all over the world,,boys and girls are laming foreign languages Everyong knows his own (1).选：Right (2). 选：Wrong (3). 选：Wrong (4).选 Doesn‟t say(5). 选：Wrong
23．Kathy lives in Sydney.She works in office and she is a secretary. She begins work st inme every day. (1).选：Right (2). 选：Doesn‟t say (3). 选：Right (4).选 Wrong (5). 选：Right
24．New York,London Paris and other cities sre exciting places to live in There are amny interesting (1).选：Right (2). 选：Wrong (3). 选：Doesn‟t say (4).选 Wrong (5). 选：Right
25．Nicola works for British Airways and she is _____ (1).选：a manager (2). 选：8 am(3). 选：Flying(4).选 have a meal (5). 选：stay in the same job
26．After yesterday‟s fine sunny weather in Wales,today will feel much more like a November day . (1).选：Wales (2). 选：Scotland(3). 选：foggy(4).选 south-west (5). 选：south-east 汉译英（Translation）
1．他个子高吗？（IS he tall?）
2．我要跟他谈谈吗？（Ｓhall I talk to him?）
３．十二点钟以前我可以去吃午饭吗？（Ｃan I go to have lunch before 12 o‟clock?
4．我不喜欢逛街买东西（Ｉ hate going shopping ./I don‟t like going shopping）
5．我的儿子不太自信（My son is not very confident (of himself)）
6．他留长头发吗？（Does he have long hair?或Ｈas he got long hair?）
7．我可以用厨房里的炊具吗？（Ｃan I use the cookers in the kitchen?）
8．他们喜欢看英语电影吗？（Do they like /love seeing /watching English films?）
9 ．她很苗条（Shi is slim）
10．要我把那计算机放在桌子上吗？（Ｓhall I put the computer on the desk?）
11．我可以用客厅电话吗？（Ｃan I use the phone in the sitting room?）
12．我的表兄人很外向（Ｍy cousin is quite /very outgoing）
13．她很漂亮（She is beautiful.）
14．我的父母不喜欢旅游（Ｍy parents don‟t like /enjoy travelling）
15．要我打开灯吗？（Ｓhall I tum on the lights?）
16．我可能在办公楼前停车吗？（Can I park in front of the office /office building?）
17．你的男朋友健谈吗？（Ｉs your boyfriend talkative? 或 Is your boyfriend a talkative person?）
18．我的女儿点腼腆（My daughter is a bit /a little shy ）
19.我喜欢在小咖啡店里讲读报（I like /reading newspapers in cafes）
20．要我在电影院外面等你吗？（Shall I wait for you outside the cinema?）
21．我可以用你卧室的卫生间吗？（Ｃan I use the toilet/bathroom in your bedroom?）
22．要我给他打电话话吗？（Shall I make a phone call to him?）
23.他的儿子聪明吗？（Is his son intelligent/clever/ smart?）
24．我可以在花园里吸烟吗？（Can I smoke in the garden?）
25．她中等个。
（She is average height）
26．要我准备一些中国菜吗？（Shall I prepare some Chinese food?）
27．我的数学老师很风趣（My maths teacher is very funny /interesting ）
28 你喜欢讲读英文报纸吗？（Do you like /love reading English newspapers?）
29．她戴眼镜吗？（Does she wear glasses?）
30．她不喜欢向别人借东西（She doesn‟t like /hates borrowing things from others ）
31．你更喜欢（do you prefer/do you like better）
32．我这个星期要来修理(I‟ll repair this week.)
33．他们是工程师(They are engineers)
34．你为什么不去市场部?(Why don‟t you go to the Marketing Department?)
35．大卫此刻在睡觉(David is sleeping now)
36．你为什么不搞个计划(Why don‟t you make a plan?)
37．我父亲是医生(My father is a doctor)
38．去看看这个公寓房怎么样(What/How about seeing the flat?)
39．你为什么不去找房地产经济人?(Why don‟t you go to an estate agent?)
40．波莉在读报(Polly is reading a newspaper)
41．我要来打扫(I‟ll clean it )
42．萨丽是个警官吗?(Is Sally a police officer?)
43．今晚去跳舞怎么样?(What/How about going dancing this evening?)
44．你为什么不去跟他们面谈(Why don‟t you go and talk to them face to face?)
45．玛丽在度假(Mary is having a holiday now)
46．在洒吧见面怎么样?(what/How about meeting at the bar?)
47．他现在正在访问纽约办理处(He is visiting the New York office right now)
48．我来给他们打电话(Ill call them)
49．先给玛丽打个电话怎么样?(What/how about making a call to Mary /calling Mary first?)
50．你不什么不去试一试(why don‟t you have a try?)
51．小燕读书(Xiaoyan is reading a book)
52．你为什么不去看医生?(Why don‟s you go to see a doctor?)
53．你的老师是美国人吗？(Is your teacher from the USA?)
54．她眼下在培训一个中国同事。
（She is currently training a Chinese colleague）
55．我是护士（I am a nurse）
56．56．我今晚要干到七点钟（I‟ll work until 7 o‟clock）