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1、1. --- Oh, dear. I forgot the air tickets --- You ______ something. A. have left B. are always leaving C. are leaving D. always left 2. --- I ______ so busily recently that I ______ no time to help you with your math. --- That’s OK. I can manage it by myself. A. have been working
2、 have B. have worked; had C. am working; will have D. had been working; had had 3. Remember to send me a photo of us next time you ______ to me. A. are writing B. will write C. has written D. write 4. He ______ at the meeting, but his heart attack prevented him. A. will speak
3、B. is going to speak C. had to speak D. was going to speak 5. --- I beg your pardon, but I didn’t quite catch you. --- Oh, I ______ myself. A. am talking to B. talked about C. have talked to D. was talking to 6. I ______ ping-pong quite well, but I haven’t had time to play since the New
4、 Year. A. will play B. have played C. played D. play 7. I first met Tom 10 years ago. He ______ in a radio factory at that time. A. had worked B. has worked C. was working D. has been working 8. --- What ______ when I phoned you? --- I ______ my work, and I wanted to go out. A. ha
5、ve you done; finished B. were you doing; have finished C. did you do; had just finished D. were you doing; had just finished 9. --- Have you finished the report? --- No. I ______ it all this week. A. will do B. had done C. have done D. have been doing 10. I can guess you were in a h
6、urry. You ______ your sweater inside out. A. had worn B. wore C. were wearing D. are wearing 11. --- We ______ that you would fix the TV set this week. --- I’m sorry. I ______ to fix it this week, but I’ve been too busy. A. had expected; had intended B. are expecting; had intended C.
7、 expect; intend D. expected; intend 12. --- Why? Tom, your shirt is so dirty! --- Mum, I ______ my storeroom downstairs. A. cleaned B. have cleaned C. was cleaning D. have been cleaning 13. They won’t buy new clothes because they ______ money to buy a new house. A. save B. are saving C.
8、 have saved D. were saving 14. The traffic in our city is already good and it ______ even better. A. gets B. got C. has got D. is getting 15. --- I will come to attend your lecture at 10:00 tomorrow. --- I’m sorry, by then my lecture will have ended and I ______ my guests in my office. A
9、 is being met B. will meet C. will be meeting D. will have met 16. --- 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 gone 17. I know Mr. Brown; we ______ to each other at an international conference. A
10、 are introduced B. are been introduced C. were introduced D. had been introduced 18. --- 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; buys 19. Don’t bother to look for my dictionary --- it ______ some day.
11、A. turns up B. has turned up C. will turn up D. is going to turn up 20. --- What do you think of this kind of TV set, which ______ in Shanghai? --- Well, I don’t care about such things. A. was made B. is made C. has been made D. had been made 21. --- Did he notice you enter the room? ---
12、I don’t think so. He ______ to the radio with his eyes shut. A. listened B. was listening C. has listened D. had listened 22. 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. leaves 23. The train ___ at the pr
13、esent speed until it reaches the foot of the mountain at about nine o’clock tonight. A. went B. is going C. goes D. will be going 24. I used to drink a lot of tea but these days I ______ coffee. A. prefer B. preferred C. had preferred D. am preferring 25. The vegetables didn’t taste very
14、good. They ______ too long. A. had been cooked B. were cooked C. have cooked D. cooked 26. --- Remember the first time we met, Jim? --- Of course I do. You ______ in the library. A. were reading B. had read C. have read D. read 27. I want to buy that kind of cloth because I ______ the clo
15、th ______ well. A. have told; washes B. have been told; washes C. was told; washed D. have been told; is washed 28. --- Is Tom still smoking? --- No. By next Saturday he ______ for a whole month without smoking a single cigarette. A. will be B. will have gone C. will have been D. has b
16、een going 29. --- ______ Betty this morning? --- Not yet, but she is sure to be here before noon. A. Have you seen B. Will you see C. Do you see D. Did you see? 30. Jim talked for about half an hour yesterday. Never ______ him talk so much. A. I heard B. did I hear C. I had heard D. had I
17、 heard 31. --- Look at the black clouds. It ______ soon. --- Sure. If only we ______ out. A. is raining; didn’t come B. is to rain; won’t start C. will rain; haven’t started D. is going to rain; hadn’t come 32. He ___ articles for our wall-newspaper these three years, and he ____ about fo
18、rty articles. A. has been writing; has written B. has been writing; wrote C. is writing; has been writing D. has written; has written 33. She ______ to the office than she got down to writing the report. A. has no sooner got B. had hardly got C. no sooner got D. had no sooner got 34. When
19、 he was alive, the old scientist used to say that knowledge ______ from practice and he gained his experience by doing a lot of practical work. A. was coming B. had come C. comes D. would come 35. --- Don’t forget to bring my new books tomorrow afternoon. --- No, I ______. A. don’t B. do C
20、 won’t D. will 36. I decided to go to the library as soon as I ______. A. finished what I was doing B. finished what I did C. would finish what I was doing D. finish what I did 37. You won’t know whether the coat fits you until you ______ it on. A. will try B. have tried C. tried D.
21、are trying 38. My dictionary ______. I have looked for it everywhere but still ______it. A. has lost; don’t find B. is missing; don’t find C. has lost; haven’t found D. is missing; haven’t found 39. ______ it with me and I’ll see what I can do. A. When left B. Leaving C. If you leave D
22、 Leave 40. --- How are you planning to travel to Shanghai? --- I ______ yet, but I ______ taking a train. A. didn’t decide; am considering B. haven’t decided; consider C. haven’t decided; am considering D. hadn’t decided; have considered 41. --- Excuse me, sir. Would you do me a f
23、avour? --- Of course. What is it? --- I ______ if you could take me to the station. A. would wonder B. did wonder C. was wondering D. had wondered 42. --- Got your driving license? --- No. I ______ too busy to have enough practice, so I didn’t take the driving test last week. I’m g
24、oing to next week. A. was B. have been C. am D. had been 43. With the development of science, more new technology ______ to the field of IT. A. has introduced B. is being introduced C. is introduced D. was introduced 44. --- Who’s the man over there?--- It’s Jack. --- Oh? ______ in
25、Italy. A. I think he’s B. I’ve thought he’s been C. I thought he was D. I’d thought he’d been 45. --- I dropped in at your house at about ten last night, but you weren’t in. --- I ______ regular exercises at the club. A. did B. was doing C. had done D. have been doing 46. --- Each
26、 of the students, working hard at their lessons, ______ the book. --- So have I. A. is reading B. has read C. reading D. reads 47. The baby is generally healthy, but every now and then he ______ a cold. A. has caught B. is catching C. will catch D. does catch 48. It is when the plane
27、 that you’d better find out at the booking office. A. would take off B. had taken off C. was taking off D. is taking off 49. --- I’m sorry, but there’s no smoking on this flight. --- Oh, I ______ that. Sorry, I won’t again. A. don’t know B. didn’t know C. won’t know D. haven’t kn
28、own 50. I thought Jim would say something about his school report, but he ______ it. A. doesn’t mention B. hadn’t mentioned C. didn’t mention D. hasn’t 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。Ｘ 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
29、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。X D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
30、用。Ｘ 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，X K可修复废品是指技术上可以修复使用的废品。错 K
31、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。Ｘ 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。Ｘ 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。Ｘ S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ 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
32、出。X Y以应付票据去偿付购买材料的费用，是成本性支出。X Y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。Ｘ 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。X Z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)
©2010-2026 宁波自信网络信息技术有限公司 版权所有
客服电话：0574-28810668 投诉电话：18658249818
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