历年考题集

今日历年考题练习

一、英语

【2018】

Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.

The decisions made by management are communicated throughout the organization and become company policy. The results of the policies — the consequences of managerial decisions — must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.

Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive requires airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.

Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

1.Which one of the following is not the role of internal control?

A. Protecting assets

B. Improving the sense of responsibility of employees

C. Preventing fraud

D. Providing help for making decisions

【答案】B。解析：细节题。题干问以下哪一项不属于internal control所起的作用。根据题干定位到第一段，由internal control is an important factor in protecting assets and preventing fraud可知，internal control的作用包括保护资产、防止欺诈，根据最后一句the system of internal control provides assurance of the dependability of the accounting data used in making decisions.可以看出internal control还有助于做决定，因此选项ACD都是internal control所起的作用，只有选项B Improving the sense of responsibility of employees（提升雇员的责任感）未在文中提及，故选B。

2.The results of managerial decisions must be reported back to management so that _____ can be evaluated.

A. the financial report

B. the effectiveness of company policies

C. the means of communications

D. the level of performance in all divisions of the company

【答案】B。解析：细节题。根据题干可定位至原文第二段第二句The results of the policies — the consequences of managerial decisions — must be reported back to management so that the soundness of company policies can be evaluated.可知，管理层决定的执行结果必须被反馈的原因是这样公司政策的合理性才能被评估。the soundness of the company policies与选项B the effectiveness of company policies（公司政策的有效性）表达的是同一意思。故选B。

3._____ are not the means of communications included in the system of internal controls.

A. Organization charts

B. Manuals of accounting policies and procedures

C. Financial forecasts

D. Accounting rules

【答案】D。解析：细节题。根据题干可定位至原文第二段第三句Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents.可知选项ABC都是internal control的交流方式，只有选项D Accounting rules（会计准则）未在文中提及。故选D。

4.An airline pilot having regular medical examination is an example of _____.

A. external controls

B. administrative controls

C. internal accounting controls

D. internal financial controls

【答案】B。解析：细节题。根据题干可定位至第三段第三、四句 For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive requires airline pilots to have regular medical examinations.可知飞行员要定期进行体检是举例说明administrative control的。故选B。

5.Which of the following is an example of internal accounting controls?

A. A traveling salesperson is required to present reports showing the number of calls made on customers.

B. A person is required to handle cash and another one to maintain accounting records.

C. A person is required to keep custody of asset as well as accounting records.

D. A person is required to order merchandise and supplies and to receive them as well.

【答案】B。解析：推断题。根据题干可定位至最后一段。最后一段讲了accounting controls的规则，根据本段第二句An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records.也就是管理现金和管理会计记录的不能是同一个人，所以B选项是正确的。根据第三句More broadly stated, the accounting function must be kept separate from the custody of assets.资产监管和会计必须分开，所以C错误；根据最后一句Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them负责采购的与负责接受的不能是同一人，所以D项错误；选项A的例子出现在倒数第二段是administrative controls的例子。故选B。

二、行测-判断推理

6.【2018】近日，某分行成功组织了第一届“出彩好声音”业务技能比赛。赛后，四位参赛者预测比赛结果。小张说：“如果我能获奖，那么小李也能获奖。”小李说：“如果我能获奖，那么小刘也能获奖。”小刘说：“如果小田没获奖，那么我也不能获奖。”比赛结果公布后发现，上述3位参赛者说的都对，并且上述四位参赛者中有三位获奖。

由此可以推出没有获奖的是：

A.小田    B.小刘    C.小李    D.小张

【答案】D。解析：根据题干可推出：小张获奖→小李获奖→小刘获奖→小田获奖。根据“四位参与者中有三位获奖”可知小张没有获奖，否则四人均获奖，与题干不符。因此获奖的是小李、小刘、小田。

7.【2017】人类经历了上百年的自然进化，产生了直觉、多层次抽象等独特智能。尽管现代计算机已经具备了一定的学习能力，但这种能力还需要人类的指导，完全的自我学习能力还有待进一步的发展。因此，计算机要达到甚至超过人类的智能水平是不可能的。

以下哪项最可能是上述论证的预设？

A.理解人类复杂的社会关系需要自我学习能力

B.计算机可以形成自然进化能力

C.直觉、多层次抽象等这些人类的独特智能无法通过学习获得

D.计算机如果具备完全的自我学习能力，就能形成直觉、多层次抽象等智能

【答案】C。解析：题干由计算机具有一定的学习能力但自我学习能力还有待发展，推出计算机不可能达到或超过人类的智能水平。C项说明人类这种独特智能不能通过学习得到，则即使计算机的自我学习能力发展比较完善了也不能超过人类，为题干推理的假设。故答案选C。

8.【2016】下面给定的是纸盒外表面的展开图，下列哪一项能由它折叠而成？

【答案】A。解析：B项，上面应为两条直线的面；C项，两条直线面与一条直线面不可相邻；D项，一条直线的面中直线方向错误。故答案选择A。

9.【2018】国家统计局公布的数据显示，2016年全国居民消费物价指数（CPI）同比上涨2.0%，属于温和上涨。然而，老百姓感受到的涨幅一点也不“温和”。在人们身边，类似“菜价怎么这么贵”“一百块钱逛超市转眼间就花没了”“月入一万都不好意思进商场”等喊“贵”之声并没有减弱。

以下哪项无助于解释题干中统计数据与居民感受之间的差距？

A.与老百姓生活关联度低的物品，跌价较大的居多

B.现实中，仍有许多与老百姓生活密切相关、接触和购买频次较高的物品价格“以较大幅度上涨”

C.高收入群体对物价的小幅上涨没有什么感觉

D.国家统计局公布的CPI是对全国各地、各类商品和服务价格的整体情况的数据描述，无法充分反映个体感受和地区与消费层次的差异

【答案】C。解析：题干统计数据显示，全国居民消费物价指数温和上涨，但是居民感受到的涨幅一点也不“温和”。A项和老百姓生活关联度低的物品跌价较大，B项和百姓生活密切的相关物品价格大幅上涨，“温和”上涨的是均值，所以百姓感受到的涨幅不“温和”，解释了题干结论；C项不能解释题干的矛盾；D项说明CPI无法反应个体感受和地区与消费层次的差异，也很好地解释了题干矛盾。故本题选C。

10.【2016】票据无因性是指票据因一定的基础关系（如买卖、赠与）产生以后，票据上的权利、义务关系即与生产或转让票据的原因关系相分离。票据的持有人不必证明其取得票据的原因，只需根据票据上所记载的内容就可以请求给付一定的金额，但非法取得票据的除外。

根据上述定义，下列选项不属于票据无因性的是：

A.票据持有人通过赠与方式取得票据权利，无需证明票据权利的来源

B.出票人签发空头支票，只要出票行为合法，持票人仍享有票据权利

C.当事人转让票据的原因行为无效，但不影响已签发流通的票据效力

D.行为人以欺诈手段取得票据，但票据债务人可以对此提出严正抗辩

【答案】D。解析：票据无因性定义的关键信息是：票据的持有人不必证明其取得票据的原因，只需根据票据上所记载的内容就可以请求给付一定的金额，非法取得的除外。D项以欺诈手段取得票据则不能实现票据权利，不属于票据无因性。故答案选D。