信用社考试模拟题hzhh.docx

装订线- 院系： 专业班级： 学号： 姓名： 座位号： - 信用社内部培训全真模拟试卷课程名称（A）卷命题教师：张洽任课教师：张洽 课程代码：适用班级： 题 号一二三四五总分分 值得 分评卷人得分选择题一、（每小题1分，共65分）1、下列不属于反映企业经营成果的会计要素是 【】A、资产B、收入C、费用D、利润2、有关所有者权益类账户，说法不正确的是 【】A、与费用类账户结构相似B、贷方登记增加额C、借方登记减少额 D、期末余额一般在贷方3、现金清查中无法查明原因的短款，经批准后计入 【】A、管理费用B、财务费用C、其他应收款D、营业外支持4、下列经济业务应该填制银行存款收款凭证的是 【】A、销售产品一批，款未收 B、转让设备一台，收到转账支票并送交银行C、购入材料一批，开出支票 D、将现金存入银行5、基本会计等式并据以编制资产负债表的是 【】A、资产=权益 B、收入-费用=利润C、资产=负债+所有者权益D、资产+负债=所有者权益6、科目汇总表账务处理程序和汇总记账凭证账务处理程序的主要共同点是【】A、记账凭证的汇总方法相同B、登记总账的依据相同C、登记现金和银行存款日记账的依据相同D、记账凭证都要汇总7、构成利润表的会计要素是 【】A、资产、负债、利润 B、资产、收入、利润C、收入、负债、利润D、收入、费用、利润8、下列账户中不属于损益类的是 【】A、管理费用B、销售费用C、财务费用 D、制造费用9、资产负债表中资产的排列依据是 【】A、项目的重要性B、项目的流动性C、项目的收益性D、项目的时间性10、企业结账的时间是 【】A、会计期末B、账项调整后C、对账后 D、财务报表编制前11、下列属于资产类账户的是 【】A、同业拆借B、向中央银行借款C、贴现 D、单位活期存款12、下列属于长期资产的是 【】A、短期贷款 B、单位活期存款C、存放同业D、中长期贷款13、银行本票的提示付款期限为 【】A、一个月B、不超过2个月C、自票据到期日10天D、自出票日起10天14、现金和银行存款的日记账一般采用【】A、三栏式活页账B、多栏式活页账C、三栏式顶本账D、卡片账15、可以用于直接登记账簿的凭证是 【】A、原始凭证B、原始凭证汇总表C、记账凭证 D、日结单16、由于管理不善导致存货盘亏一般应计入 【】 【】A、营业外支出B、管理费用C、费财务费用D、资产减值损失17、反映一定时间现金及现金等价物流入和流出的报表是 【】A、资产负债表B、所有者权益变动表C、现金流量表D、利润表18、某项业务原始凭证的日期为5月3日，编制记账凭证的日期为5月11日，登记账簿的日期为5月27日，则下列说法正确的是 【】A、编制记账凭证的时期应填5月3日B、编制记账凭证的时期应填5月11日C、登记账簿的日期应为5月27日 D、登记账簿的日期应为5月3日19、资产负债表中所有者权益的排列顺序是 【】A、未分配利润-盈余公积-资本公积-实收资本B、实收资本-资本公积-盈余公积-未分配利润C、实收资本-盈余公积-资本公积=未分配利润D、资本公积-盈余公积-未分配利润-实收资本20下列会计档案中不需要永久保管的是【】A、年度财务报告 B、现金和银行存款日记账C、会计档案保管清册D、会计档案销毁清册21、商业银行是【】性质的组织A、福利性质B、政府机构C、事业单位 D、金融企业22、关于货币的价值尺度只能的说法正确的是【】A、在商品的交换中起中介或媒介作用B、在流通中退出、被保存收藏起来C、需要现实的货币 D、只需要观念的货币23、利息是【】A、利润的一部分 B、不肯能小于平均利润C、借款者取得资金的所有权所支付的代价 D、是借贷资本的价值24、在中国外汇中，USD1=RMB7.5，这种标价方法是【】A、间接标价法B、直接标价法C、美元标价法 D、中间标价法25、下列属于货币市场的是【】A、债券市场B、资本市场C、股票市场 D、商业票据市场26、某国某一时期商品的平均价格为80，商品总量 为8000单位，货币流通速度为6.3，则该国的货币需要量为【】A、101587B、101785C、640000 D、5000027、下列属于我国的M1的是【】A、M0+单位活期存款 B、M0+准货币C、 M0+储蓄存款+政府债券 D、M0+28、商业银行派生存款的能力 【】A、与原始存款成正比，与法定存款准备金率成反比B、与原始存款成正比，与法定存款准备金率成正比C、与原始存款成反比，与法定存款准备金率成反比 D、与原始存款成反比，与法定存款准备金率成正比29、如果现金漏损率为0.2，法定存款准备金率为0.3，假设不考虑其他因素，则货币乘数为【】A、2.5B、2.4C、3 D、3.530、基础货币指的是【】A、商业银行的存款准备金与流通中的现金之和B、商业银行派生的存款C、法定存款准备金 D、商业银行的现金和法定存款准备金31、应对严重通货膨胀应采用【】A、积极的财政政策、积极的货币政策B、松的财政政策、松的货币政策C、紧缩的财政政策、紧缩的货币政策D、积极的财政政策、紧缩的货币政策32、下列不属于商业银行的职能的 【】A、信用中介B、支付中介C、信用创造 D、发行货币33、下列属于商业银行负债业务的是 【】A、吸收存款 B、发放贷款C、证券投资 D、委托收款34下列属于中央银行的资产的是 【】A、流通的货币 B、商业银行的法定存款准备金C、商业银行的贴现 D、政策性存款35、下列不属于我国金融机构监管体制的是 【】A、中国人民银行B、中国证监会C、中国银监会 D、财政部36、一个完整的计算机系统包括 【】 A)主机、键盘、显示器 B)计算机及其外部设备 C)系统软件与应用软件 D)计算机的硬件系统和软件系统 37微型计算机的运算器、控制器及内存储器的总称是 【】 A)CPU B)ALU C)MPU D)主机 38“长城386微机”中的“386”指的是【】 A)CPU的型号 B)CPU的速度 C)内存的容量 D)运算器的速39在微型计算机中，微处理器的主要功能是进行【】 A)算术逻辑运算及全机得控制 B)逻辑运算 C)算术逻辑运算 D)算术运算 40反映计算机存储容量的基本单位是【】 A)二进制位 B)字节 C)字 D)双字 41在微机中，应用最普遍的字符编码是 【】 A)ASCII码 B)BCD码 C)汉字编码 D)补码 42DRAM存储器的中文含义是【】 A)静态随机存储器 B)动态只读存储器 C)静态只读存储器 D）动态随机存储器 43微型计算机的发展是以【】的发展为表征的。 A)微处理器 B)软件 C)主机 D)控制器 44世界上公认的第一台电子计算机诞生在【】 A)1945年 B）1946年 C)1948年 D)1952年 45个人计算机属于 【】 A)小巨型机 B)中型机 C)小型机 D）微机 46.中华人民共和国宪法中的哪项规定充分表明了我国的政权组织形式【】A人民民主专制制度 B人民代表大会制度 C政治协商制度 D民主集中制度47、诉讼时效中断后，从中断时起，诉讼期间【】 A. 不再计算 B. 继续计算 C. 重新计算 D. 届满48、在财产所有权中处于核心地位的是【】 A. 占有权 B. 使用权 C. 用益权 D. 处分权49、居民甲在与邻居乙的争执中，朝乙面部打了一拳， 致乙右眼受伤，乙请求甲赔偿医药费的诉讼时效期间为【】 A. 4年 B. 1年 C. 2年 D. 2 0年50、法律事实分为两种，一种是法律事件，另一种是【】A. 法律后果B. 法律责任C. 法律行为D. 法律制裁51、我国宪法规定，有权修改宪法的是【】A全国人大常委会 B中共中央委员会 C全国人民代表大会 D全国人民代表大会主席团52、可以质押的权利有【】A著作权B抵押权 C提单D姓名权53、土地承包经营权属于【】A用益物权B债权 C担保物权D地上权54、甲公司将其与丙公司的合同权利转让给乙公司，则【】A. 须经丙公司同意B须通知丙公司 C. 经乙公司同意D须通知乙公司55、一人有限责任公司要求其注册资金最低限额为人民币【】元。A.三万 B.十万 C.五百万 D.三十万56、我国票据法规定持票人对定期汇票的出票人和承兑人的票据权利时效，为自汇票到期日起【】A.2年 B.6个月 C.3个月 D.1年Early one morning, more than a hundred years ago, an American inventor called Elias Howe finally fell asleep. He had been working all night on the design of a sewing machine but he had run into a very difficult problem: It seemed impossible to get the thread to run smoothly around the needle.Though he was tired, Howe slept badly. He turned and turned. Then he had a dream. He dreamt that he had been caught by terrible savages whose king wanted to kill him and eat him unless he could build a perfect sewing machine. When he tried to do so, Howe ran into the same problem as before. The thread kept getting caught around the needle. The king flew into the cage and ordered his soldiers to kill Howe. They came up towards him with their spears raised. But suddenly the inventor noticed something. There was a hole in the tip of each spear. The inventor awoke from the dream, realizing that he had just found the answer to the problem. Instead of trying to get the thread to run around the needle, he should make it run through a small hole in the center of the needle. This was the simple idea that finally made Howe design and build the first really practised sewing machine.Elias Howe was not the only one in finding the answer to his problem in this way.Thomas Edison, the inventor of the electric light, said his best ideas came into him in dreams. So did the great physicist Albert Einstein. Charlotte Bronte also drew in her dreams in writing Jane Eyre.To know the value of dreams, you have to understand what happens when you are asleep. Even then, a part of your mind is still working. This unconscious(无意识的), but still active part understands your experiences and goes to work on the problems you have had during the day. It stores all sorts of information that you may have forgotten or never have really noticed. It is only when you fall asleep that this part of the brain can send messages to the part you use when you are awake. However, the unconscious part acts in a special way. It uses strange images which the conscious part may not understand at first. This is why dreams are sometimes called “secret messages to ourselves”.57.According to the passage, Elias Howe was_.A. the first person we know of who solved problems in his sleepB. much more hard-working than other inventorsC. the first person to design a sewing machine that really workedD. the only person at the time who knew the value of dreams58.The problem Howe was trying to solve was_.A. what kind of thread to useB. how to design a needle which would not breakC. where to put the needleD. how to prevent the thread from getting caught around the needle59.Thomas Edison is spoken of because_.A. he also tried to invent a sewing machineB. he got some of his ideas from dreamsC. he was one of Howes best friendsD. he also had difficulty in falling asleep60.Dreams are sometimes called“secret messages to ourselves” because_.A. strange images are used to communicate ideasB. images which have no meaning are usedC. we can never understand the real meaningD. only specially trained people can understand themBLanguage learning begins with listening. Children are greatly different in the amount of listening they do before they start speaking, and later starters are often long listeners .Most children will “obey” spoken instructions some time before they can speak, though the word “obey” is hardly accurate as a description of the eager and delighted cooperation usually shown by the child .Before they can speak, many children will also ask questions by gesture and by making questioning noises.Any attempt to study the development from the noises babies make to their first spoken words leads to considerable difficulties. It is agreed that they enjoy making noises, and that during the first few months one or two noises sort themselves as particularly expressive as delight, pain, friendliness, and so on. But since these cant be said to show the babys intention to communicate ,they can hardly be regarded as early forms of language. It is agreed, too, that from about three months they play with sounds for enjoyment, and that by six months they are able to add new words to their store. This self-imitation（模仿）leads on to deliberate（有意的）imitation of sounds made or words spoken to them by other people. The problem then arises as to the point at which one can say that these imitations can be considered as speech.It is a problem we need to get out teeth into. The meaning of a word depends on what a particular person means by it in a particular situation and it is clear that what a child means by a word will change as he gains more experience of the world .Thus the use at seven months of “mama” as a greeting for his mother cannot be dismissed as a meaningless sound simply because he also uses it at other times for his father, his dog, or anything else he likes. Playful and meaningless imitation of what other people say continues after the child has begun to speak for himself, I doubt, however whether anything is gained when parents take advantage of this ability in an attempt to teach new sounds .61.Before children start speaking_.A.they need equal amount of listeningB.they need different amounts of listeningC.they are all eager to cooperate with the adults by obeying spoken instructionsD.they cant understand and obey the adults oral instructions62.Children who start speaking late _.A.may have problems with their listeningB.probably do not hear enough language spoken around themC.usually pay close attention to what they hearD.often take a long time in learning to listen properly63.A babys first noises are _.A.an expression of his moods and feelingsB.an early form of languageC.a sign that he means to tell you somethingD.an imitation of the speech of adults64.The problem of deciding at what point a babys imitations can be considered as speech_.A.is important because words have different meanings for different peopleB.is not especially important because the changeover takes place graduallyC.is one that should be properly understood because the meaning of words changes with ageD.is one that should be completely ignored（忽略）because childrens use of words is often meaningless 65.The speaker implies_.A.parents can never hope to teach their children new soundsB.children no longer imitate people after they begin to speakC.children who are good at imitating learn new words more quicklyD.even after they have learnt to speak, children still enjoy imitating评卷人得分二、 计算题，本题5分三、某储户来行办理1年期整存整取定期存款，2009年5月3日存入，定期存款利率为4%，存款金额40000万元，于2010年6月10日来支取，当日活期储蓄存款利率为1%，试计算全部利息。评卷人得分三、名词解释（每小题2分，共10分）1. 权责发生制2. 复试记账 3. 金融机构4. 通货膨胀5. 信用 评卷人得分四、问答题（每小题5分，共20分） 1、 商业银行的职能。2、 中央银行的主要业务有哪些？3、普通股股东有哪些权利？4、简述银行信用的特点。第9页，共12页第10页，共12页