2014年银行招聘模考试题资料(三)(2)

　　24.某企业2009年12月31日“固定资产”科目余额为1000万元，“累计折旧”科目余额为300万元，“固定资产减值准备”科目余额为50万元。该企业2009年12月31日资产负债表“固定资产”的项目金额为( )万元。

　　A.650

　　B.700

　　C.950

　　D.1000

　　25.下列各项中，不会引起事业结余发生增减变动的是( )。

　　A.从事经营活动取得的收入

　　B.附属单位按规定缴纳的款项

　　C.开展专业业务活动取得的收入

　　D.外单位捐赠未限定用途的财物

　　26.下列各项中，关于收入确认表述正确的事( )。

　　A.采用预收货款方式销售商品，应在收到货款时确认收入

　　B.采用分期收款方式销售商品，应在货款全部收回时确认收入

　　C.采用交款提货方式销售商品，应在开出发票收到货款时确认收入

　　D.采用支付手续费委托代销方式销售商品，应在发出商品时确认收入

　　27.每股利润最大化目标与利润最大化目标相比具有的优点是( )。

　　A.考虑了资金时间价值

　　B.考虑了风险因素

　　C.可以用于同一企业不同时期的比较

　　D.不会导致企业的短期行为

　　28.某人希望在5年末取得本利和20000元，则在年利率为2%，单利计息的方式下，此人现在应当存入银行( )元。

　　A.18114

　　B.18181.82

　　C.18004

　　D.18000

　　29.按照资金的来源渠道不同可将筹资分为( )。

　　A.内源筹资和外源筹资

　　B.直接筹资和间接筹资

　　C.权益筹资和负债筹资

　　D.表内筹资和表外筹资

　　30.某企业发行5年期债券，债券面值为1000元，票面利率10%，每年付息一次，发行价为1100元，筹资费率3%，所得税税率为30%，则该债券的资金成本是( )。

　　A.9.37%

　　B.6.56%

　　C.7.36%

　　D.6.66%

　　英语阅读

　　Text 1

　　Imagine waking up and finding the value of your assets has been halved. No, you’re not an investor in one of those hedge funds that failed completely. With the dollar slumping to a 26-year low against the pound, already-expensive London has become quite unaffordable. A coffee at Starbucks, just as unavoidable in England as it is in the United States, runs about $8.

　　The once all-powerful dollar isn’t doing a Titanic against just the pound. It is sitting at a record low against the euro and at a 30-year low against the Canadian dollar. Even the Argentine peso and Brazilian real are thriving against the dollar.

　　The weak dollar is a source of humiliation, for a nation’s self-esteem rests in part on the strength of its currency. It’s also a potential economic problem, since a declining dollar makes imported food more expensive and exerts upward pressure on interest rates. And yet there are substantial sectors of the vast U.S. economy-from giant companies like Coca-Cola to mom-and-pop restaurant operators in Miami-for which the weak dollar is most excellent news.

　　Many Europeans may view the U.S. as an arrogant superpower that has become hostile to foreigners. But nothing makes people think more warmly of the U.S. than a weak dollar. Through April, the total number of visitors from abroad was up 6.8 percent from last year. Should the trend continue, the number of tourists this year will finally top the 2000 peak? Many Europeans now apparently view the U.S. the way many Americans view Mexico-as a cheap place to vacation, shop and party, all while ignoring the fact that the poorer locals can’t afford to join the merrymaking.

　　The money tourists spend helps decrease our chronic trade deficit. So do exports, which thanks in part to the weak dollar, soared 11 percent between May 2006 and May 2007. For first five months of 2007, the trade deficit actually fell 7 percent from 2006.

　　If you own shares in large American corporations, you’re a winner in the weak-dollar gamble. Last week Coca-Cola’s stick bubbled to a five-year high after it reported a fantastic quarter. Foreign sales accounted for 65 percent of Coke’s beverage business. Other American companies profiting from this trend include McDonald’s and IBM.

　　American tourists, however, shouldn’t expect any relief soon. The dollar lost strength the way many marriages break up- slowly, and then all at once. And currencies don’t turn on a dime. So if you want to avoid the pain inflicted by the increasingly pathetic dollar, cancel that summer vacation to England and look to New England. There, the dollar is still treated with a little respect.

　　31.Why do Americans feel humiliated?

　　A. Their economy is plunging

　　B.T hey can’t afford trips to Europe

　　C. Their currency has slumped

　　D. They have lost half of their assets.

　　32.How does the current dollar affect the life of ordinary Americans?

　　A. They have to cancel their vacations in New England.

　　B. They find it unaffordable to dine in mom-and-pop restaurants.

　　C. They have to spend more money when buying imported goods.

　　D. They might lose their jobs due to potential economic problems.

　　33. How do many Europeans feel about the U.S with the devalued dollar?

　　A. They feel contemptuous of it

　　B. They are sympathetic with it.

　　C. They regard it as a superpower on the decline.

　　D. They think of it as a good tourist destination.

　　34. what is the author’s advice to Americans?

　　A. They treat the dollar with a little respect

　　B. They try to win in the weak-dollar gamble

　　C. They vacation at home rather than abroad

　　D.They treasure their marriages all the more.

　　35. What does the author imply by saying “currencies don’t turn on a dime” (Line 2,Para 7)?

　　A. The dollar’s value will not increase in the short term.

　　B. The value of a dollar will not be reduced to a dime

　　C. The dollar’s value will drop, but within a small margin.

　　D. Few Americans will change dollars into other currencies.

　　Text 2

　　It used to be so straightforward. A team of researchers working together in the laboratory would submit the results of their research to a journal. A journal editor would then remove the authors’ names and affiliations from the paper and send it to their peers for review. Depending on the comments received, the editor would accept the paper for publication or decline it. Copyright rested with the journal publisher, and researchers seeking knowledge of the results would have to subscribe to the journal.

　　No longer. The Internet – and pressure from funding agencies, who are questioning why commercial publishers are making money from government-funded research by restricting access to it – is making access to scientific results a reality. The Organization for Economic Co-operation and Development (OECD)was just issued a report describing the far-reaching consequences of this. The report, by John Houghton of Victoria University in Australia and Graham Vickery of the OECD, makes heavy reading for publishers who have, so far, made handsome profits. But it goes further than that. It signals a change in what has, until now, been a key element of scientific endeavor.

　　The value of knowledge and the return on the public investment in research depends, in part, upon wide distribution and ready access. It is big business. In America, the core scientific publishing market is estimated at between $7 billion and $11 billion. The International Association of Scientific, Technical and Medical Publishers says that there are more than 2,000 publishers worldwide specializing in these subjects. They publish more than 1.2 million articles each year in some 16,000 journals.

　　This is now changing. According to the OECD report, some 75% of scholarly journals are now online. Entirely new business models are emerging; three main ones were identified by the report’s authors. This is the so-called big deal, where institutional subscribers pay for access to a collection of online journal titles through site-licensing agreements. There is open-access publishing, typically supported by asking the author (or his employer) to pay for the paper to be published. Finally, there are open-access archives, where organizations such as universities or international laboratories support institutional repositories. Other models exist that are hybrids of these three, such as delayed open-access, where journals allow only subscribers to read a paper for the first six months, before making it freely available to everyone who wishes to see it. All this could change the traditional form of the peer-review process, at least for the publication of papers.

　　36. In the first paragraph, the author discusses

　　A. the background information of journal editing.

　　B. the publication routine of laboratory reports.

　　C. the relations of authors with journal publishers.

　　D. the traditional process of journal publication.

　　37. Which of the following is true of the OECD report?

　　A. It criticizes government-funded research.

　　B. It introduces an effective means of publication.

　　C. It upsets profit-making journal publishers.

　　D. It benefits scientific research considerably.

　　38. According to the text, online publication is significant in that

　　A. it provides an easier access to scientific results.

　　B. it brings huge profits to scientific researchers.

　　C. it emphasizes the crucial role of scientific knowledge.

　　D. it facilitates public investment in scientific research.

　　39. With the open-access publishing model, the author of a paper is required to

　　A .cover the cost of its publication.

　　B. subscribe to the journal publishing it.

　　C .allow other online journals to use it freely.

　　D. complete the peer-review before submission.

　　40. Which of the following best summarizes the main idea of the passage?

　　A. The Internet is posing a threat to publishers.

　　B. A new mode of publication is emerging.

　　C. Authors welcome the new channel for publication.

　　D. Publication is rendered easier by online service.

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