1、1. - Oh, dear. I forgot the air tickets- You _ something. A. have left B. are always leaving C. are leaving D. always left2. - I _ so busily recently that I _ no time to help you with your math.- Thats OK. I can manage it by myself. A. have been working; have B. have worked; hadC. am working; will h
2、ave D. had been working; had had3. Remember to send me a photo of us next time you _ to me.A. are writing B. will write C. has written D. write4. He _ at the meeting, but his heart attack prevented him.A. will speak B. is going to speakC. had to speak D. was going to speak5. - I beg your pardon, but
3、 I didnt quite catch you. - Oh, I _ myself.A. am talking to B. talked about C. have talked to D. was talking to6. I _ ping-pong quite well, but I havent had time to play since the New Year. A. will play B. have played C. played D. play7. I first met Tom 10 years ago. He _ in a radio factory at that
4、time.A. had worked B. has worked C. was working D. has been working8. - What _ when I phoned you?- I _ my work, and I wanted to go out.A. have you done; finishedB. were you doing; have finishedC. did you do; had just finishedD. were you doing; had just finished9. - Have you finished the report?- No.
5、 I _ it all this week.A. will do B. had doneC. have done D. have been doing10. I can guess you were in a hurry. You _ your sweater inside out. A. had worn B. woreC. were wearing D. are wearing11. - We _ that you would fix the TV set this week.- Im sorry. I _ to fix it this week, but Ive been too bus
6、y.A. had expected; had intended B. are expecting; had intendedC. expect; intendD. expected; intend12. - Why? Tom, your shirt is so dirty!- Mum, I _ my storeroom downstairs.A. cleaned B. have cleaned C. was cleaning D. have been cleaning13. They wont buy new clothes because they _ money to buy a new
7、house.A. save B. are savingC. have saved D. were saving14. The traffic in our city is already good and it _ even better.A. gets B. got C. has got D. is getting15. - I will come to attend your lecture at 10:00 tomorrow.- Im sorry, by then my lecture will have ended and I _ my guests in my office.A. i
8、s being met B. will meetC. will be meeting D. will have met16. - Alice came back home the day before yesterday.- Really? Where _?A. has she been B. had she been C. has she gone D. had she gone17. I know Mr. Brown; we _ to each other at an international conference.A. are introduced B. are been introd
9、uced C. were introduced D. had been introduced18. - Where do you think _ he _ the computer?- Sorry. I have no idea.A. has; bought B. 不填; bought C. did; buy D. 不填; buys19. Dont bother to look for my dictionary - it _ some day.A. turns up B. has turned upC. will turn up D. is going to turn up20. - Wha
10、t do you think of this kind of TV set, which _ in Shanghai?- Well, I dont care about such things.A. was made B. is made C. has been made D. had been made21. - Did he notice you enter the room?- I dont think so. He _ to the radio with his eyes shut.A. listened B. was listening C. has listened D. had
11、listened22. The plane _ at 7:00 pm, so I have to be at the airport by 6:40 at the latest.A. has left B. would leave C. will have left D. leaves23. The train _ at the present speed until it reaches the foot of the mountain at about nine oclock tonight.A. went B. is going C. goes D. will be going24. I
12、 used to drink a lot of tea but these days I _ coffee.A. prefer B. preferredC. had preferred D. am preferring25. The vegetables didnt taste very good. They _ too long.A. had been cooked B. were cooked C. have cooked D. cooked26. - Remember the first time we met, Jim?- Of course I do. You _ in the li
13、brary.A. were reading B. had readC. have read D. read27. I want to buy that kind of cloth because I _ the cloth _ well.A. have told; washesB. have been told; washesC. was told; washedD. have been told; is washed28. - Is Tom still smoking?- No. By next Saturday he _ for a whole month without smoking
14、a single cigarette.A. will be B. will have goneC. will have been D. has been going29. - _ Betty this morning?- Not yet, but she is sure to be here before noon.A. Have you seen B. Will you seeC. Do you see D. Did you see?30. Jim talked for about half an hour yesterday. Never _ him talk so much.A. I h
15、eard B. did I hearC. I had heard D. had I heard31. - Look at the black clouds. It _ soon.- Sure. If only we _ out.A. is raining; didnt comeB. is to rain; wont startC. will rain; havent startedD. is going to rain; hadnt come32. He _ articles for our wall-newspaper these three years, and he _ about fo
16、rty articles.A. has been writing; has writtenB. has been writing; wroteC. is writing; has been writingD. has written; has written33. She _ to the office than she got down to writing the report.A. has no sooner got B. had hardly gotC. no sooner got D. had no sooner got34. When he was alive, the old s
17、cientist used to say that knowledge _ from practice and he gained his experience by doing a lot of practical work.A. was coming B. had comeC. comes D. would come35. - Dont forget to bring my new books tomorrow afternoon.- No, I _.A. dont B. do C. wont D. will36. I decided to go to the library as soo
18、n as I _.A. finished what I was doingB. finished what I didC. would finish what I was doingD. finish what I did37. You wont know whether the coat fits you until you _ it on.A. will try B. have triedC. tried D. are trying38. My dictionary _. I have looked for it everywhere but still _it.A. has lost;
19、dont findB. is missing; dont findC. has lost; havent foundD. is missing; havent found39. _ it with me and Ill see what I can do.A. When left B. LeavingC. If you leave D. Leave40. - How are you planning to travel to Shanghai?- I _ yet, but I _ taking a train.A. didnt decide; am considering B. havent
20、decided; considerC. havent decided; am considering D. hadnt decided; have considered41. - Excuse me, sir. Would you do me a favour?- Of course. What is it?- I _ if you could take me to the station.A. would wonder B. did wonderC. was wondering D. had wondered42. - Got your driving license?- No. I _ t
21、oo busy to have enough practice, so I didnt take the driving test last week. Im going to next week.A. was B. have been C. am D. had been43. With the development of science, more new technology _ to the field of IT.A. has introduced B. is being introducedC. is introduced D. was introduced44. - Whos t
22、he man over there?- Its Jack.- Oh? _ in Italy.A. I think hesB. Ive thought hes beenC. I thought he wasD. Id thought hed been45. - I dropped in at your house at about ten last night, but you werent in.- I _ regular exercises at the club.A. did B. was doing C. had done D. have been doing46. - Each of
23、the students, working hard at their lessons, _ the book.- So have I.A. is reading B. has read C. reading D. reads47. The baby is generally healthy, but every now and then he _ a cold.A. has caught B. is catchingC. will catch D. does catch48. It is when the plane _ that youd better find out at the bo
24、oking office.A. would take off B. had taken offC. was taking off D. is taking off49. - Im sorry, but theres no smoking on this flight.- Oh, I _ that. Sorry, I wont again.A. dont know B. didnt knowC. wont know D. havent known50. I thought Jim would say something about his school report, but he _ it.A
25、. doesnt mention B. hadnt mentionedC. didnt mention D. hasnt mentioned 3、通过活动,使学生养成博览群书的好习惯。B比率分析法和比较分析法不能测算出各因素的影响程度。C采用约当产量比例法,分配原材料费用与分配加工费用所用的完工率都是一致的。C采用直接分配法分配辅助生产费用时,应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。C成本报表是对外报告的会计报表。C成本分析的首要程序是发现问题、分析原因。C成本会计的对象是指成本核算。C成本计算的辅助方法一般应与基本方法结合使用而不单独
26、使用。C成本计算方法中的最基本的方法是分步法。XD当车间生产多种产品时,“废品损失”、“停工损失”的借方余额,月末均直接记入该产品的产品成本 中。D定额法是为了简化成本计算而采用的一种成本计算方法。F“废品损失”账户月末没有余额。F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。F分步法的一个重要特点是各步骤之间要进行成本结转。()G各月末在产品数量变化不大的产品,可不计算月末在产品成本。错G工资费用就是成本项目。()G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对J计算计时工资费用,应以考勤记录中的工作时间记录为依据。()J简化的分批法就是
27、不计算在产品成本的分批法。()J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用,又可能是间接计人费用。J接生产工艺过程的特点,工业企业的生产可分为大量生产、成批生产和单件生产三种,XK可修复废品是指技术上可以修复使用的废品。错K可修复废品是指经过修理可以使用,而不管修复费用在经济上是否合算的废品。P品种法只适用于大量大批的单步骤生产的企业。Q企业的制造费用一定要通过“制造费用”科目核算。Q企业职工的医药费、医务部门、职工浴室等部门职工的工资,均应通过“应付工资”科目核算。 S生产车间耗用的材料,全部计入“直接材料”成本项目。 S适应生产特点和管理要求,采用适当的
28、成本计算方法,是成本核算的基础工作。()W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对Y“预提费用”可能出现借方余额,其性质属于资产,实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。XY以应付票据去偿付购买材料的费用,是成本性支出。XY原材料分工序一次投入与原材料在每道工序陆续投入,其完工率的计算方法是完全一致的。Y运用连环替代法进行分析,即使随意改变各构成因素的替换顺序,各因素的影响结果加总后仍等于指标的总差异,因此更换各因索替换顺序,不会影响分析的结果。()Z在产品品种规格繁多的情况下,应该采用分类法计算产品成本。对Z直接生产费用就是直接计人费用。XZ逐步结转分步法也称为计列半成品分步法。A按年度计划分配率分配制造费用,“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)