北京外国语大学考博英语模拟真题及其解析.doc

北京外国语大学考博英语模拟真题及其解析Directions:In the following article, some sentences have been removed. For Questions 1-5, choose the most suitable one from the list AG to fit into each of the numbered blank. There are two extra choices, which do not fit in any of the gaps.A new volcano was being born.Geng duo yuan xiao wan zheng kao bo ying yu zhen ti ji qi jie xi qing lian xi quan guo mian fei zi xun dian hua:si ling ling liu liu ba liu jiu qi ba ,huo jia zi xun qq: qi qi er liu qi ba wu san qi.The volcano in the cornfield grew until it was bigger than the cornfield! 1 People called the volcano the Little Monster because it grew so fast. Scientists came from all over the world to study it and watch it grow. It is not often that people get a chance to watch a volcano from the very beginning.Most of the volcanoes have been here for a very long time. Some have been here so long that now they are cold. They are called dead volcanoes. They have stopped throwing out fire and melted rock and smoke. It is safe to walk on them. Farms are plowed on the quiet slopes, and people have built houses there.Some volcanoes have stopped throwing out hot rock, but they still smoke a little now and then. They are sleeping volcanoes. Sometime they may wake up.2Today volcanoes are not so dangerous for people as they were along time ago. Now we know more about why volcanoes do what they do, and we can usually tell when they are going to do it. 3People used to think dragons under the earth caused volcanoes. They said the smoke that puffed above the ground was the dragons breath. They said the earthquakes were caused by the dragons moving around down in the earth. Now we know that this is not true. Another thing we know about volcanoes is that they dont happen just anywhere. 4 Scientists know where these places are, and maps have been made to let everybody know.There are different kinds of volcanoes. Some explode so violently that the rock goes high into the air and falls miles away. A volcano may shoot out ashes so high that they float all the way around the world. They have made the sunsets green and the snow purple. 5One very tall volcano stays fiery red at the top all the time. It is lucky that the volcano is near the ocean. Sailors can use it for a lighthouse.AOthervolcanoes are more gentle. The hot lava rises in their cones and overflows, rolling slowly down the mountainside, where it becomes cool and hard.BBlack smoke puffed out. Hot ashes fell like black snowflakes. Hot rock and fire and lava shot out.CSmokepuffed up, and rock started popping up out of a crack that opened in the ground.DAvolcano named Vesuvius slept for a thousand years. But it woke up and threw out so much hot melted rock that it buried the buildings of two cities.EBeforea sleeping volcano wakes up, it usually makes a noise like faraway thunder, and the ground shakes in small earthquakes. People are warned and have time to get away safely.FAvolcano starts from a hole in the ground from which hot rock and smoke and steam come out. Far, far under the ground it is so hot that rock melts. This hot melted rock, or lava, is sometimes pushed out of the earth through a hole or a crack in the ground. The steam inside the earth pushes the rock out.GThereare certain places under the earth where the rock is broken in a way that lets the steam and hot rock escape to the outside more easily.答案及详解1.B。填写这几句话时,应该从上下文的语境和语意中来理解,前一句 说火山开始萌发了。 后一句说人们把火山称为小恶魔因为是它萌发的十分迅 速, 可见中间的三句话应该描述的是火山萌发的过程, 而需要填写的这三句 话,简明、扼要、显得很有力量,同时也很形象地说明了问题。2.D。填写这段话时,应结合前文来看。文章的第四段说明了有一种火 山的类型, 就是“休眠火山”, 那么下一段, 理所当然可以举个例子来说明。 3.E。填写这几句话时,也应该结合上文来理解。在本段的前几句提到, 现在的火山已不再让人类感到那么恐惧,因为人类已经可以预知它的发生 了。紧接下来,就从声音、地面晃动等情况描述了火山苏醒时的情景注意本句话比较容易和选项 D 填写的位置弄混淆。4.G。填写这句话时可以看到,前一句说的是我们已经知道火山不会在 所有的地方爆发,那究竟哪些地方不会发生火山呢,这句话就作出了描述, 讲明了原因。5.A。填写这段话时,应结合上文,前一段就说明了有很多种类型的火 山,并列举了一种爆发时很猛烈的火山,那么与之对应,也就有爆发时相对 温柔的火山。F。这段话也是描述了火山萌发过程,很容易将它填在处,但它不合 适的原因是,过于冗长,不适合当时的语言环境,不能很好的表达出人们要 将火山称之为小恶魔时的恐惧的心情。C。这句话描述的是烟喷出,岩石迸出,火山即将爆发时的场景,显然 没有其它合适的地方填这句话,另外,可能有人会将它与选项 G 混淆,应注 意区分两者的意思。中心思想本文从火山喷发的过程。 火山的种类、 以及目前人类对火山的了解等诸 多方面,较为详尽地向我们展示了火山这一奇妙的自然景观。本文由“育明考博”整理编辑 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)