2014年12月ACCA F7考试真题答案
Answers
Fundamentals Level – Skills Module, Paper F7
Financial Reporting December 2014 Answers Section A
1 A
A change of classification in presentation in financial statements is a change of accounting policy (CAP) under IAS 8.
2 3 C
B
Historical cost annual depreciation = $90,000 ((500,000 x 90%)/5 years). After two years carrying amount would be $320,000 (500,000 – (2 x 90,000)). Current cost annual depreciation = $108,000 ((600,000 x 90%)/5 years).
After two years carrying amount would be $384,000 (600,000 – (2 x 108,000)).
4 C
Although the invoiced amount is $180,000, $30,000 of this has not yet been earned and must be deferred until the servicing work has been completed.
5 6 C
(i) is an onerous contract and (iii) the provision is still required if there is no intention to sell
B
The total profit on the contract is expected to be $1 million (5,000 – (1,600 + 2,400)).
At 30 September 2014 the profit recognised would be $360,000 (1,000 x 1,800/5,000). Therefore the amount due from the customer would be:
$’000
Cost to date
Profit recognised
Progress billings
1,600
360
(1,800)
––––––
Amount due from the customer 160
––––––
7 8 D
As the receivable is ‘sold’ with recourse it must remain as an asset on the statement of financial position; it is not derecognised.
D
The normal selling price of damaged inventory is $300,000 (210/70%).
This will now sell for $240,000 (300,000 x 80%), and have a NRV of $180,000 (240 – (240 x 25%)). The expected loss on
the inventory is $30,000 (210 cost – 180 NRV) and therefore the inventory should be valued at $970,000 (1,000 – 30).
9 A
Cash flow is (in $ million):
23·4 – 14·4 b/f + 2·5 dep + 3 disposal – 2 revaluation – 4 non-cash acquisition = 8·5
10 D
The investment no longer meets the definition of a subsidiary (ability to control) and therefore would not be consolidated.
Year ended 30 September Cash flow Discount rate Discounted
cash flows
$’000
465
430 $’000
500
500
at 8%
0·93
0·86
0·79
2014
2015
2016 10,500 8,295
–––––––
Value of debt component 9,190
Difference – value of equity option component 810
–––––––
Proceeds 10,000
–––––––
12 A
Goodwill should be written off in full and the remaining loss is allocated pro rata to property plant and equipment and the product patent.
B/f $ Loss
$
Post loss
$
Property, plant and equipment Goodwill
Product patent 200,000
50,000
20,000
(45,455)
(50,000)
(4,545)
154,545
nil
15,455
Net current assets (at NRV) 30,000 nil 30,000
––––––––––––––––––––––––
300,000 (100,000) 200,000
––––––––––––––––––––––––
13
14 B
Correct for the reason given in the question.
C
At 30 September 2014:
Carrying amount = $37·5 million (45,000 – 6,000 b/f – 1,500 for 6 months; no further depreciation when classified as held for sale).
Recoverable amount = $36·8 million ((42,000 x 90%) – 1,000).
Therefore included at $36·8 million (lower of carrying amount and fair value less cost to sell).
15
16
17 A
A not-for-profit entity is not likely to have shareholders or ‘earnings’.
A
Is the correct treatment for a bargain purchase (negative goodwill).
B
Extraction provision at 30 September 2014 is $2·5 million (250 x 10). Dismantling provision at 1 October 2013 is $20·4 million (30,000 x 0·68).
This will increase by an 8% finance cost by 30 September 2014 = $22,032,000. Total provision is $24,532,000.
18 D
Although the estimated NRV is lower than it was (due to fire damage), the entity will still make a profit on the inventory and thus it is not an indicator of impairment.
20
Rental of excavation equipment $13,500 (18 x 9/12)
Depreciation of finance leased plant $68,000 (340/5 years) Finance cost $25,000 ((340 – 90) x 10%) Total $106,500 D
As it is a new type of transaction, comparability with existing treatments is not relevant. Section B (a) 1
For comparison
Hydan adjusted 21·7% 1·75 times
28·6% Hydan
as reported
47·1% 2·36 times
35·7% Sector average
22·0% 1·67 times
30·0% Return on equity (ROE)
Net asset turnover Gross profit margin Net profit margin
9·3%
20·0%
12·0%
Hydan’s adjusted ratios:
On the assumption that after the purchase of Hydan, the favourable effects of the transactions with other companies owned by the family would not occur, the following adjustments to the statement of profit or loss should be made: $’000 Cost of sales (45,000/0·9) Directors’ remuneration
Loan interest (10% x 10,000)
50,000 2,500 1,000
These adjustments would give a revised statement of profit or loss: Revenue 70,000 Cost of sales
(50,000) ––––––– Gross profit 20,000 (7,000) (2,500) Operating costs
Directors’ remuneration Loan interest (1,000) ––––––– Profit before tax 9,500 Income tax expense (3,000) ––––––– Profit for the year
6,500 ––––––– In the statement of financial position:
Equity would be the purchase price of Hydan (per question)
30,000 10,000 The commercial loan (replacing the directors’ loan) would now be debt From these figures the adjusted ratios above are calculated as: Return on equity Net asset turnover Gross profit margin Net profit margin
((6,500 /30,000) x 100) 21·7% 1·75 times
28·6% (70,000/(30,000 + 10,000))
((20,000)/70,000) x 100) ((6,500/70,000) x 100)
9·30% (b) An analysis of Hydan’s ratios based on the financial statements provided reveals a strong position, particularly in relatio n to
profitability when compared to other businesses in this retail sector. Hydan has a very high ROE which is a product of higher-than-average profit margins (at both the gross and net profit level) and a significantly higher net asset turnover. Thus, on the face of it, Hydan is managing to achieve higher prices (or reduced cost of sales), has better control of overheads and is using its net assets more efficiently in terms of generating revenue.
However, when adjustments are made for the effects of its favourable transactions with other companies owned by the family, the position changes somewhat. The effect of purchasing its inventory from another family owned supplier at favourable market prices means that its reported gross profit percentage of 35·7% is flattered; had these purchases been made at market prices, it would fall to 28·6% which is below the sector average of 30·0%. The effects of the favourable inventory purchases carry through to net profit. Based on Xpand’s estimate of future directors’ remuneration, it would seem the existing directors of Hydan are not charging commercial rates for their remuneration. When Xpand replaces the board of Hydan, it will have to increase directors’ remuneration by $1·5 million. Additionally, when the interest free directors’ loans are replaced with a commercial loan, with interest at 10% per annum, this would reduce net profit by a further $1 million. The accumulation of these adjustments means that the ROE which Xpand should expect would be 21·7% (rather than the reported 47·1%) which is almost exactly in line with the sector average of 22·0%.
In a similar vein, when the asset turnover is calculated based on the equity purchase price and the commercial loan (equating to net assets), it falls from 2·36 times to 1·75 times which is above, but much closer to, the sector average of 1·67 times.
In summary, Hydan’s adjusted results would still be slightly ahead of the sector averages in most areas and may well justif y the anticipated purchase price of $30 million; however, Hydan will be nowhere near the excellently performing company suggested by the reported figures and Xpand needs to exercise a degree of caution in its negotiations.
2 (a) Kandy – Schedule of retained earnings of Kandy as at 30 September 2014
$’000
Retained earnings per trial balance
Adjustments re:
17,500
Note (i)
Add back issue costs of loan note (w (i)) Loan finance costs (29,000 x 9% (w (i))) Note (ii)
1,000 (2,610)
Depreciation of buildings (w (ii)) Depreciation of plant and equipment (w (ii)) Note (iii) (2,600) (3,000)
Income tax expense (w (iii)) (800)
––––––Adjusted retained earnings 9,490
––––––(b) Kandy – Statement of financial position as at 30 September 2014
Assets $’000$’000 Non-current assets
Property, plant and equipment (44,400 + 21,000 (w (ii))) Current assets (per trial balance)
65,400 68,700 ––––––––
Total assets 134,100
––––––––Equity and liabilities
Equity
Equity shares of $1 each
Revaluation surplus (12,000 – 2,400 (w (ii) and (iii))) Retained earnings (from (a))
40,000 9,600
9,490 19,090 ––––––––––––––––
59,090
Non-current liabilities
Deferred tax (w (iii)) 6% loan note (w (i))
4,400
29,810 34,210 ––––––––
Current liabilities
Per trial balance Current tax payable
38,400
2,400 40,800 ––––––––––––––––
Total equity and liabilities 134,100
––––––––
Workings (monetary figures in brackets in $’000)
(i) Loan note
The issue costs should be deducted from the proceeds of the loan note and not charged as an expense. The finance cost of the loan note, at the effective rate of 9% applied to the carrying amount of the loan note of $29 million (30,000 – 1,000), is $2,610,000. The interest actually paid is $1·8 million. The difference between these amounts of $810,000 (2,610 – 1,800) is added to the carrying amount of the loan note to give $29,810,000 (29,000 + 810)
for inclusion as a non-current liability in the statement of financial position.
(ii) Non-current assets
Land and buildings
The gain on revaluation and carrying amount of the land and buildings will be:
$’000
Carrying amount at 1 October 2013 (55,000 – 20,000) Revaluation at that date (8,000 + 39,000) 35,000 47,000 –––––––
Gain on revaluation 12,000
–––––––
Buildings depreciation for the year ended 30 September 2014 (39,000/15 years) Carrying amount at 30 September 2014 (47,000 – 2,600) (2,600)
–––––––44,400 –––––––
$’000
Plant and equipment
Carrying amount at 1 October 2013 (58,500 – 34,500)
Depreciation for year ended 30 September 2014 (12?% reducing balance) 24,000 (3,000) ––––––– Carrying amount at 30 September 2014 21,000 –––––––
(iii) Taxation
Income tax expense
Provision for year ended 30 September 2014 Less over-provision in previous year Deferred tax (see below)
2,400 (1,100) (500) –––––––
800 ––––––– Deferred tax
Provision required at 30 September 2014 ((10,000 + 12,000) x 20%) Provision at 1 October 2013
4,400 (2,500) ––––––– Movement in provision
1,900 Charge to revaluation of land and buildings (12,000 x 20%) (2,400) ––––––– Balance – credit to profit or loss
(500) ––––––– 3 (a) Plastik
Consolidated statement of profit or loss and other comprehensive income for the year ended 30 September 2014 $’000 Revenue (62,600 + (30,000 x 9/12) – (300 x 9 months intra-group sales)) Cost of sales (w (i))
82,400 (61,320) ––––––– Gross profit
21,080 (2,900) (5,350) Distribution costs (2,000 + (1,200 x 9/12))
Administrative expenses (3,500 + (1,800 x 9/12) + 500 goodwill impairment) Finance costs (200 + 135 (w (v)))
(335) ––––––– Profit before tax
12,495 Income tax expense (3,100 + (1,000 x 9/12)) (3,850) ––––––– Profit for the year
8,645 Other comprehensive income
Gain on revaluation of property (1,500 + 600) 2,100 ––––––– Total comprehensive income 10,745 ––––––– Profit for year attributable to:
Equity holders of the parent (balance) Non-controlling interest (w (ii))
8,465 180 ––––––– 8,645 ––––––– Total comprehensive income attributable to: Equity holders of the parent (balance)
10,445 Non-controlling interest (180 above + (600 x 20%))
300 ––––––– 10,745 –––––––
(b) Plastik – Consolidated statement of financial position as at 30 September 2014
$’000
Assets
Non-current assets
Property, plant and equipment (w (iii)) Intangible asset: goodwill (w (iv))
37,100 5,200 ––––––– 42,300 ––––––– Current assets
Inventory (4,300 + 1,200 – 120 URP (w (i)))
Trade receivables (4,700 + 2,500 – 1,200 intra-group) Bank 5,380 6,000 300 ––––––– 11,680 ––––––– Total assets
53,980 –––––––
Equity and liabilities
Equity attributable to owners of the parent
Equity shares of $1 each ((10, 000 + 4,800) w (iv)) Other component of equity (share premium) (w (iv)) Revaluation surplus (2,000 + (600 x 80%)) Retained earnings (w (v)) 14,800 9,600 2,480 6,765 ––––––– 33,645 Non-controlling interest (w (vi)) Total equity
4,800 ––––––– 38,445 ––––––– Non-current liabilities
10% loan notes (2,500 + 1,000 – 1,000 intra-group) 2,500 ––––––– Current liabilities
Trade payables (3,400 + 3,600 – 800 intra-group) Current tax payable (2,800 + 800)
Deferred consideration (1,800 + 135 w (v)) Bank (1,700 – 400 cash in transit) 6,200 3,600 1,935 1,300 ––––––– 13,035 ––––––– Total equity and liabilities
53,980 –––––––
(c) IFRS 3 Business Combinations addresses the recognition of separable intangibles assets. Both of the items which the directors
of Plastik have identified in the acquisition of Dilemma should be recognised as separate intangible assets on the acquisition of Dilemma. Both IFRS 3 Business Combinations and IAS 38 Intangible Assets require in-process research in a business combination to be separately recognised at its fair value provided this can be reliably measured ($1·2 million in this case). The recognition of customer list as an intangible asset is a specific illustrative example given in IFRS 3 (IE 24) and should also be recognised at its fair value of $3 million.
Workings (note figure in brackets are in $’000)
$’000
$’000 (i)
Cost of sales Plastik
45,800 18,000 (2,700) 120 Subtrak (24,000 x 9/12)
Intra-group purchases (300 x 9 months) URP in inventory (600 x 25/125) Additional depreciation on property
100 ––––––– 61,320 ––––––– (ii) Non-controlling interests in Subtrak’s profit or loss
Subtrak’s profit as reported
2,000 ––––––– 9/12 post-acquisition =
Deduct: Additional depreciation on property
Goodwill impairment 1,500 (100) (500) –––––––
Adjusted post-acquisition profit x 20% non-controlling interest
900 ––––––– 180 –––––––
$’000
$’000 (iii) Non-current assets
Plastik Subtrak
Fair value increase at acquisition Additional depreciation on property Fair value increase since acquisition
18,700 13,900 4,000 (100) 600 ––––––– 37,100 –––––––
(iv) Goodwill in Subtrak
Investment at cost
Shares (9,000 x 80% x 2/3 x $3)
Deferred consideration (9,000 x 80% x 27·5 cents x 1/1·1) Non-controlling interest (9,000 x 20% x $2·50)
14,400 1,800 4,500 ––––––– 20,700
Net assets (equity) of Subtrak at 30 September 2014 Less post-acquisition profits (2,000 x 9/12) Fair value adjustment: property (12,500) 1,500 (4,000) –––––––
Net assets at date of acquisition (15,000) ––––––– 5,700 Goodwill on consolidation
Impairment as at 30 September 2014
(500) ––––––– 5,200 –––––––
Note: The 4·8 million (9,000 x 80% x 2/3) shares issued by Plastik at $3 each would be recorded as share capital of $4·8 million (4,800 x $1) and share premium of $9·6 million (4,800 x $2). (v) Retained earnings Plastik
6,300 720 (135) Subtrak’s post -acquisition adjusted profit (900 (w (ii)) x 80%) Finance costs on deferred consideration (1,800 x 10% x 9/12) Unrealised profit in inventory (w (i))
(120) ––––––– 6,765 ––––––– Alternative calculation
Plastik’s retained earnings at 30 September 2014 Less Plastik’s profit for the year
6,300 (8,000) Consolidated profit for the year from part (a)
8,465 ––––––– 6,765 –––––––
(vi) Non-controlling interest in statement of financial position
At date of acquisition (w (iv)) 4,500 Post-acquisition from statement of profit or loss and other comprehensive income 300
––––––– 4,800 –––––––
Fundamentals Level – Skills Module, Paper F7
Financial Reporting December 2014 Marking Scheme
This marking scheme is given as a guide in the context of the suggested answers. Scope is given to markers to award marks for alternative approaches to a question, including relevant comment, and where well-reasoned conclusions are provided. This is particularly the case for written answers where there may be more than one acceptable solution.
Marks
Section A
2 marks per question 40
Section B
1 (a)
(b) 1? marks per ratio 6 1 mark per valid point. A good answer must emphasise the different
interpretation when using adjusted figures 9
Total for question 15
2 (a)
(b) Schedule of retained earnings as at 30 September 2014
retained earnings per trial balance
issue costs
loan finance costs
depreciation charges
?
1
1
2
1?
6 income tax expense
Statement of financial position
property, plant and equipment
current assets
2
?
?
2 equity shares
revaluation surplus
deferred tax 1 6% loan note
current liabilities (per trial balance)
current tax payable
1?
?
1
9
Total for question 15
Marks
3
(a) Consolidated statement of profit or loss and other comprehensive income:
revenue cost of sales distribution costs
administrative expenses (including goodwill impairment) finance costs
1? 2? ? 1 1 income tax expense
? 1 1 gain on revaluation of properties
non-controlling interest: profit for the year
total comprehensive income
1 10
(b) Consolidated statement of financial position:
property, plant and equipment goodwill 2 2? 1 inventory
trade receivables 1 bank
equity shares
? 1 other component of equity (share premium) revaluation surplus retained earnings
non-controlling interest 10% loan notes 1 1 1? 1 1 trade payables 1 taxation
deferred consideration bank overdraft
? 1 1 17 (c) Recognition of: research
customer list
2 1
3 Total for question
30
申论真题及答案
2014年省公务员考试《申论》真题 注意事项 1.本题本由给定资料与作答要求两部分构成。考试时限为150分钟。其中，阅读给定资料参考时限为40分钟，作答参考时限为110分钟。 2.请在题本、答题卡指定位置上用黑色字迹的钢笔或签字笔填写自己的和号，并用2B铅笔在号对应的数字上填涂。 3.请用黑色字迹的钢笔或签字笔在指定的答题区域作答。在非指定位置作答或用铅笔作答的，成绩无效。 4.待监考人员宣布考试开始后，你才可以开始答题。 5.所有题目一律使用现代汉语作答。在作答时，不得使用本人，答题中凡出现本人者作违纪处理。 6.监考人员宣布考试结束时，考生应立即停止作答，将题本、答题卡和草稿纸留在桌上，在考生座次表对应号、栏签字确认后方可离开。 给定材料 材料1: 垃圾可分为生产性垃圾和生活性垃圾，生产性垃圾是各生产主体在生产活动中所产生的垃圾。生活性垃圾是老百姓在日常生活中所产生的垃圾。数据显示，我们县级以上城市有3200多个，城市人口约6.9亿，城市生活垃圾每年约3亿吨。生产垃圾的数量也很惊人，其中，占绝对份额的是建筑垃圾。我国垃圾处理手段主要是焚烧和填埋，目前，约2/3的城市处于垃圾包围之中，1/4的城市已无垃圾填埋场可选。 党的十八大报告首次提出“推进绿色发展、循环发展、低碳发展”和“建设
美丽中国”，指出，必须把生态文明建设放在突出位置，融入经济建设、政治建设、文化建设、社会建设各方面和全过程，实现中华民族永续发展。由此看来，解决“垃圾难题”意义重大。 材料2: 2013年9月，随着一声爆破巨响，市老工人文化宫倒塌成一片废墟。这座建成于1985年、高70米的市第一栋带电梯的建筑，其寿命没能熬过30年。其实它只不过是“短命建筑”上新添的一个。耗资8亿元的绿岛体育中心，耗资3000多万的“千年塔”，著名地标五湖大酒店，五里河体育场，西湖边上最高楼--大学湖滨校区3号楼……这些驰名一时的地标性建筑，在爆炸声中轰然倒塌时寿命都不长。“短命建筑”一方面是使用时间短，严重浪费：另一方面是产生了大量的建筑垃圾，对环境造成压力。住房和城乡建设部一位官员三年前曾表示，中国每年新建建筑面积20亿平方米，是世界上建筑最大的国家，但建筑平均平均寿命却只能维持25至30年。而在英、法、美，建筑统计平均使用寿命分别为132年、85年和80年。 某环保建材公司的厂房位于半地下，从外面看很不起眼，也听不到轰隆隆的机器声，可推开大门，浩大的声浪顿时席卷而来，靠近大门，一台机器正呼噜噜地往嘴里填大块的混凝土，一番轰隆隆的“咀嚼”后，吐出较小的混凝土渣块，通过传送带，送到另一台设备进行磁选……经过粗分选、粗筛、破碎、磁选、水洗等一道道工序后，建筑垃圾变成了再生粗、细骨料、粉尘等等。总经理吴先生介绍说，再生粗骨料可用于生产再生混凝土或再生混凝土制品。利用再生粗、细骨料，还可以加工成再生普遍砖和再生古建砖。该企业一年能消纳100万吨建筑垃圾，这样的企业在没有几个，全国其他地方也没有多少。
2019自动档C2科目三考试流程、合格标准
自动档 C2 科目三考试流程、合格标准 一 .上车准备 考生须按安全员指示，靠近车身， (自左前车门向后 )绕车一周，确认安全后打开车门上车。上车后听到语音提示“请学员做好考试准备，并进行指纹验证”，首先调整座位，调整内、外后视镜，系好安全带。然后进行指纹验证。 二.起步 准备工作完成以后，当听到语音提示“请起步”后，启动 ,踏死刹车，挂 D 档，打左转向灯 (大于 3 秒)，同时 (左扭头 )观察左后视镜，确认安全后，鸣笛，松手刹，平稳起步，拨 正转向灯。在坡路起步时禁止后溜。 三 .路口右转弯 当听到语音提示“前方路口右转弯”后，开右转向灯 (大于 3 秒)后，按导向箭头车道右转至行车道。 四 .掉头 当听到语音提示“前方请掉头”后，考生应打左转向灯(大于 3 秒)，通 过(左)后视镜观察左后方交通情况，确认安全后，降低车速，驶入掉头区域。驶入掉头区域 时应左右观察路况，确认安全后驶入新车道正常行驶并关闭左转向灯。 1.宽路调头，变道进入调头车道，减速至 10 码以下 --- 打左转向灯--- 观察对向来车情况，可慢，可停，选择调头时机，注意避让左 后轮障碍物和道路实线。
2.窄路调头：观察右镜，减速靠右，尽可能给调头留出最大的空 间，此时车速控制在 5 码--- 观察前后方是否来车。选择调头地点， 打左转向灯，看左镜无超车打死方法等待调头时机，安全情况下适当加速 10 码备刹车平稳 调头 --- 观察车头能否通过 --- 车头一旦转过去车正方向回正 ,拨回转向灯 --- 调整车居中后 可加速前进。 五.直行通过路口 当听到语音提示“前方通过路口”后，考生应减速慢行(刹车 )，观 察道路交通情况，按照信号灯指示行驶，通过路口时，车速应低于30k m/h 。路口内禁止停车 六 .路口左转弯 当听到语音提示“前方路口左/ 右转弯”后，开左 / 右转向灯 (大于 3 秒)后，按导向箭头车道左 / 右转至行车道。 (打左、右转向灯 --- 进入转弯道后减速 --- 转弯过程中观察左右及前方是否有车驶来，并判断驶来车辆的速度，距离，调整自身的速度与轨迹--- 方向盘随着路面角度及要进入的车道调整角度，待车进入车道后调整车头回正，沿车道居中行驶。右转弯，转小弯，观察左右后视镜沿路边至少 1m 微转方 向盘；左转弯，转大弯，沿道路中心点右侧转弯进入直行车道。) 七.通过公交车站 当听到语音提示“通过公交车站”，考生应减速慢行(刹车 )或在进 入该区域前车速低于30km/h ，左右 (扭头 )观察，注意避让公交车辆及 行人，确认安全后方可通过。 八.加减速操作
2008年6月大学英语四级考试真题答案与详解
2008年6月大学英语四级考试真题答案与详解 PartⅠ Writing 参考范文: With the development of people’s living standard, an unprecedented variety of recreational activities have been available for people to enjoy, ranging from sports, movie, karaoke to online activities. It goes without saying that various activities brought by modern technology have greatly broadened our horizon and they can keep us healthy both physically and mentally. However, recreational activities also bring many problems. For example, some young people are easily addicted to the virtual world online, which affects their study seriously and may lead to worse consequences as well. Therefore, people will benefit from recreational activities only if they take part in them properly. As a college student, I hold a belief that recreational activities do more good than harm. we should pay more attention to the advantages of various recreational activities and make the most of them. Meanwhile, we should learn how to use those activities positively, and make them a helpful tool for our development. PartⅡ Reading Comprehension (Skimming and Scanning) 6. B） 7. C）
考试部分试题答案
党章、宪法、监察法在线知识测试部分试题及答案 1.被调查人涉嫌贪污贿赂、失职渎职等（严重职务）或者（职务犯罪），监察机关已经掌握其部分犯罪事实及证据，仍有重要问题需要进一步调查，并有下列情形之一的，经监察机关依法审批，可以将其留置在特定场所： (一)涉及案情重大、复杂的；(二)可能逃跑、自杀的；(三)可能串供或者伪造、隐匿、毁灭证据的；(四)可能有其他妨碍调查行为的。对涉嫌行贿犯罪或者共同职务犯罪的涉案人员，监察机关可以依照前款规定采取留置措施。 2.预备党员可以担任党组成员（错误） 3.地方各级监察委员会对本级人民代表大会及其常务委员会和上一级监察委员 会负责，并接受其监督。 4.我国宪法规定就职时应当按照法律规定公开进行宪法宣誓的是国家机关工作 人员（错误） 5.对调查过程中的重要事项，（应当集体研究）后按照程序请示报告。 6.国务院常务委员会由下列哪些人员组成（总理、副总理、国务委员、秘书长） 7.党的地方纪委和基层纪委在同级党委和上级纪委双重领导下工作。（正确） 8.现行宪法规定，全国人民代表大会的选举，如果遇到不能选举的非常情况，经全国人民代表大会常务委员会组成人员的半数以上通过可以推迟选举。（错误）9.政府党组与所属部门是党组是领导与被领导的关系。（错误）
10.中国人民解放军和中国人民武装警察部队开展监察工作，由（中央军事委员会）根据本法制定具体规定。 11.监察机关在调查过程中，可以（调取、查封、扣押）用以证明被调查人涉嫌犯罪的财物、文件和电子数据等信息。采取调取、查封、扣押措施，应当收集原物原件，会同持有人或者保管人、见证人，当面（逐一拍照、登记、编号，开列清单），由在场人员当场核对、签名，并将清单副本交财物、文件的持有人或者保管人。 12.在我国现阶段，非公有制经济包括在法律规定围的个体经济、私营经济（正确） 13.基层党委和县级党委组织部门应当对发展对象进行短期集中培训。培训时间一般不少于7天或56个学时（错误） 14.监察委员会依照法律规定（独立）行使（监察权），不受行政机关、社会团体和个人的干涉。 15.监察委员会依照《中华人民国监察法》和有关法律规定履行（监督、调查、处置）职责 16.中国共产党是劳动人民的特殊群体（错误） 17.国家实行监察官制度，依法确定监察官的等级（设置、任免、考评和晋升）等制度。
科目三路考考点流程
科目三考试超详细操作流程 一、上车准备 1、从右边副驾驶室（车后或车右）开始，逆时针绕车一周半，注意车后是否有车，有车就在车头前等车过了，踢一下四个车轮，检查气压。 注：现在是4个学员一台车，以「右出左进」为原则。前一个学员从驾驶座出来，逆时针（如下图）绕车来到车身右边拉开车门，让下一个考试学员出来，然后再沿原路线回到左边进去；而下一个学员逆时针方向来到驾驶座即可，当然最好也做出在检查车身的样子来。 2、发现没有障碍，左手打开车门，手脚迈入，拉上车门。 二、起步 1、调整座椅、再系安全带、把档位挂在空挡（防止有些严苛的考官或上一个考完的学员，放一档，那你没挂空挡，那就扣你分）。 2、调整左、中、右三个后视镜，一定要记得动动，即使你没调多少，但是要记得有这个动作。 3、检查仪器：档位空挡，踩住离合，踩一下油门，你会发现左边的仪表器指针会动，一切正常，可以向考官说可以开始了。 4、然后一踩（踩离合器）、踩住刹车，二挂（挂一档）、三放手刹（挂一档要在放手刹前面），四转向（向下摆转向灯杆，打开左转向灯）、五喇叭（鸣一下喇叭）、六看镜子（观察左、中、右后视镜，要明显看出摆头的动作。起步时，一定要紧紧盯着左后视镜，慢慢起步，不要看一眼就丢下，要等到车身摆正才不看，再向上关掉左转向灯）、七看左后视镜启动时，看是否有坡度（如是则采用半联动起步；不是则只要不溜车就可以放开脚刹，慢慢抬起离合，切记不可一下放开，慢抬，然后抬完离合，左脚还是放在离合上，右脚加点油，不要太多）。 5、听声音，或感觉平稳，车速感觉提高不少，但是继续加油不大加速那样，右脚松开油门，左踩离合，右手挂二档，然后慢慢放开离合，加油，提高速度，平稳的，然后速度高了，左脚踩下离合，右脚离开油门，迅速挂三档，后面类推，要车平稳的，给人不出窜动的感觉或震动（这个要多练习）。 注：一档不能超过50米远，二档不能超过100米；考试过程用三档完成。一档不能超20码，二档不能超30迈码三档不能超40码。反过来用四档不能低于30码，三档不能低于20码。以上如有错误扣10分，而二档低于20码以下没关系。 起步要领一踩（踩离合器刹车）、二挂（挂一挡）、三放（手刹）、四打（打左转灯）、五按（按喇叭）、六看（左、中、右后视镜）、七抬（抬刹车后慢抬离合器）。
2008年6月大学英语四级考试真题答案与精解
2008年6月大学英语四级考试真题答案与精解
2008年6月大学英语四级考试真题答案与精解 （试卷A） PartⅠ Writing 范文： Abundant recreational activities are available for people to release their strain and stress， ranging from sports to online activities。 There is going on a hot debate arguing whether they are good for the public or not， especially for college students。 As for such a question， different people hold different views。 Some believe that recreation is helpful if we want to keep healthy physically and mentally。 While there also sounds an opposite voice， which claims that activities also bring many problems。 For example， some young people are easily addicted to the virtual world online， which affects their study seriously and may lead to worse consequences as well。 As for me， I hold a belief that recreational activities do more good than harm。 They do give us a good chance， and efficiency too。 As long as we can arrange the time reasonably， they will definitely provide more benefits for us。 PartⅡ Reading Comprehension （Skimming and Scanning） 1。 A） 2。 D）
2015年执兽考试真题及答案(综合部分)
2015年执兽考试真题及答案（综合部分） 1、《中华人民共和国动物防疫法》所称的动物产品不包括 A、脂 B、胚胎 C、血液 D、皮革 E、脏器 2、履行国务院兽医主管部门确定的需强制免疫的动物疫病不包括 A、猪瘟 B、口蹄疫 C、高致病性禽流感 D、炭疽 E、高致病性猪蓝耳病 3、无规定动物疫病区公布机关是 A、国务院兽医主管部门 B、省级兽医主管部门 C、市级兽医主管部门 D、县级兽医主管部门 E、国务院兽医主管部门和卫生主管部门 4、有权认定除重大动物疫情外的动物疫情主体是 A、县级人民政府 B、县级人民政府卫生主管部门 C、县级人民政府兽医主管部门 D、县动物卫生监督机构 E、县动物疫病预防控制机构 5．《中华人民共和国动物防疫法》规定，实施现场检疫的人员是 A、官方兽医 B、执业兽医师 C、执业助理兽医师 D、乡村兽医 E、村级防疫员 6．《动物防疫条件审查办法》规定，动物饲养场距动物和动物产品集贸市场的距离至少为 A、200米 B、500米
C、1000米 D、2000米 E、3000米 7．《动物检疫管理办法》规定，出售供屠宰的动物，提前申报检疫的时限是 A、1天 B、2天 C、3天 D、5天 E、15天 8．动物饲养场聘用经注册的执业兽医师不得从事的执业活动是 A、对本场动物疾病的预防 B、对本场动物疾病的诊断 C、对本场动物疾病的治疗 D、对本场动物疾病开具处方 E、对本场外动物疾病进行诊断 9．执业兽医向注册机关报告其上年度兽医执业活动情况的时限是每年的 A、1月底 B、2月底 C、3月底 D、4月底 E、5月底 10．申请设立动物诊疗机构应当提交的材料不包括 A、动物诊疗许可证申请表 B、动物诊疗场所地理方位图 C、动物诊疗场所使用权证明 D、执业助理兽医师资格证书原件及复印件 E、执业兽医和服务人员的健康证明材料 11．能进行动物胸腔手术的动物诊疗机构，取得执业兽医资格证书的从业人员至少有 A、2名 B、3名 C、4名 D、5名 E、6名 12．重大动物疫情的报告义务人不包括 A、动物饲养者
南阳市科目三中山考场考试流程
南阳市科目三中山考场考试流程 考试流程：校签到--学员拿身份证排队等候--服务大厅录指纹、照相--关闭手机候考大厅等候考试（大屏幕不断刷新，需注意自己在几号车） 考试准备：——（科三考的是细节，只要上车不激动，注意转向等，注意两重点，稳过）考场门前区域发车： 一、上车准备： 1、调座椅，三镜一表，--验指纹（需与录时同一个手指，否则验不上）--验视频（脸对准左上部摄像头，有眼镜的要去掉）通过后，下车。 2、逆时针绕车一周后上车，关闭车门，安全带，左右晃动档杆（重要）开始考试，打火，灯光考试。 二、起步：1离合2挂档3鸣喇叭4转向灯5松离合松手刹6看左侧倒车镜驶入行车道，进道后，看前方，调正车身，加油换2档，然后打左转向灯3秒，自行变道到左侧车道（从黄线开始数第3车道）。 三、会车：行驶到公厕招牌区域，语音提示前方会车，点刹车减速，并左右观察，然后匀速行驶即可。 四、变更车道：会车完成后，语音提示变道，打转向灯3秒，看倒车镜变道，变道可向左变，也可向右变，右侧车道没有车辆阻挡通行的话，首选右侧变道。如果左侧变道，当变道完成后，需自行变道两次到最右侧车道，为右转弯准备。 五、右转弯：语音提示右转弯后，打转向灯，点刹减速，缓慢驶入右转车道，不能扫线，进入右转车道后转向灯回灭，需再次打开转向灯，右转弯后进入最右侧带箭头的车道。进入车道后，需自行变道到中间车道。 六、通过公交车站：点刹，左右扭头观察。 七、通过人行横道：点刹，左右扭头观察。 八、掉头：1打转向灯，2减速，行驶到掉头区域中间后，可以直接在中间车道掉头，也可变道后掉头，掉头后仍然进入中间车道。 九、通过直行路口：点刹，左右扭头观察。 十、通过学校区域：点刹，左右扭头观察，学校放学时段，车辆拥堵，可停车等待，离合、刹车、一档。 十一、左转弯：已通过学校区域后，打左转向灯，通过人行横道后，变道到最左侧车道。前方路口左转后，打转向灯，点刹减速，如遇红灯，需停车等待，离合、刹车、一档。
2008年6月英语六级阅读真题及答案
2008年6月21日大学英语六级真题及答案 Part IV Reading Comprehension (Reading in Depth) (25 minutes) Passage One Questions 52 to 56 are based on the following passage. Imagine waking up and finding the value of your assets has been halved. No, you’re not an investor in o ne 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. 注意：此部分试题请在答题卡2上作答。
单证员考试理论部分真题与答案
2013年全国国际商务单证专业考试国际商务单证基础理论与知识试题 （考试时间：6月2日下午13：00——15：00） 一、单项选择题（总共80小题，每小题0.5分，共40分。单项选择题的答案只能选择一个， 多选不得分，请在答题卡上将相应的选项涂黑） 1．根据《URC522》的分类，（）不属于进口国官方要求的单据。 A．原产地证明B．船龄证明C．领事发票D．海关发票 2．关于接受，下列说法正确的是（）。 A．接受不可以撤回但可以撤销B．接受不可以撤销但可以撤回 C．接受的撤销以撤销通知先于接受或与接受通知同到达发盘人为限 D．接受的撤回以撤回通知先于接受到达发盘人为限 3．对进口商而言，首选的结算方式是（）。 A．前T/TB．D/AC．D/PatSightD．信用证 4．在实际业务中，发盘是由（）。 A．卖方或买方发出B．买方发出C．卖方发出D．以上答案都不对 5．信用证业务中不会涉及的当事人是（）。A．BeneficiaryB．IssuingBankC．ApplicantD．CollectingBank 6．在买卖合同的检验条款中，关于检验时间和地点的规定，使用最多的是（）。 A．在出口国检验B．在进口国检验C．在出口国检验，进口国复检D．在第三国检验 7．对于接受，下列表述不正确的是（）。 A．接受是指交易的一方对于对方的发盘或还盘所作出的完全同意的表示 B．必须由特定的受盘人对发盘或还盘表示接受 C．接受必须由受盘人以声明或行为的方式向对方表示出来 D．如果受盘人A将发盘转让给B公司，则B公司可以直接向发盘人表示接受 8．《INCOTERMS201》0中，以下哪种术语仅适用于海运和内河水运（）。A．FASB．FCAC．CIPD．DAP 9．信用证规定装运期限为3月份，有效期为4月14日，没有规定交单期。出口公司装船后，提单签发日为3月8日，出口人应于（）前（包括当日）去交单。 A．3月28日B．3月29日C．4月14日D．3月23日 10．在出口结汇时，由出口商签发的、作为结算货款和报关纳税依据的核心单据是（）。 A．海运提单B．商业汇票C．商业发票D．海关发票 11．在国际上，根据附加的付款保障方式，支票分为（）。 A．现金支票和转账支票B．普通支票和现金支票C．记名支票和不记名支票D．划线支票和保付支票12．受开证行的指示或授权，对有关代付行或议付行的索偿予以照付的银行是（）。 A．保兑行B．偿付行C．承兑行D．转让行 13．根据《UCP600》规定，海运提单的签发日期应理解为（）。 A．货物开始装船的日期B．货物装船完毕的日期C．货物装运过程中的任何一天D．运输合同中的装运日14．信用证规定贸易术语为CIFLondon，提单上运费栏目应为（）。A．FreightPrepaidB．FreightCollected C．FreighttoCollectD．FreighttobeCollected 15．FCA/CIP术语下，办理保险者应为（）。 A．买方/买方B．卖方/买方C．买方/卖方D．卖方/卖方
2020年省考申论真题及答案
2020年省考申论真题及答案 20天行测83分申论81分（经验） （适合：国家公务员，各省公务员，村官，事业单位，政法干警，警察，军转干，路转税，选调生，党政公选，法检等考 试） ———知识改变命运，励志照亮人生 我是2010年10月15号报的国家公务员考试，报名之后，买了教材开始学习，在一位大学同学的指导下，大约20天时间，行测考了83.2分，申论81分，进入面试，笔试第二，面试第一，总分第二，成功录取。在这里我没有炫耀的意思，因为比我考的分数高的人还很多，远的不说，就我这单位上一起进来的，85分以上的，90分以上的都有。只是给大家一些信心，分享一下我的经验，我只是普通大学毕业，智商和大家都一样，关键是找对方法，事半功倍。 指导我的大学同学是2009年考上的，他的行测、申论、面试都过了80分，学习时间仅用了20多天而已。我也是因为看到他的成功，才决定要考公务员的。“人脉就是实力”，这句话在我这位同学和我身上又一次得到验证，他父亲的一位朋友参加过国家公务员考试命题组，这
位命题组的老师告诉他一些非常重要的建议和详细的指导，在这些建议的指导下，我同学和我仅仅准备了20天左右的时间，行测申论就都达到了80分以上。这些命题组的老师是最了解公务员考试机密的人，只是因为他们的特殊身份，都不方便出来写书或是做培训班。下面我会把这些建议分享给你，希望能够对你有所帮助。 在新员工见面会上，我又认识了23位和我同时考进来的其他职位的同事，他们的行测申论几乎都在80分以上，或是接近80分，我和他们做了详细的考试经验交流，得出了一些通用的备考方案和方法，因为只有通用的方法，才能适合于每一个人。 2010年国考成功录取后，为了进一步完善这套公务员考试方案，我又通过那位命题组的老师联系上了其他的5位参加过命题的老师和4位申论阅卷老师，进一点了解更加详细的出题机密和阅卷规则。因为申论是人工阅卷，这4位申论阅卷老师最了解申论阅卷的打分规则，他们把申论快速提高到75到80分的建议写在纸上，可能也就50页纸而已，但是，他们的建议比任何培训机构和书籍效果都好（我是说申论）。这一点我是深有体会并非常认同的。 最终我根据自己和23位80分以上同事的经验，还有6位命题老师4位申论阅卷老师给出的建议，总结出了这套国考（中央级）省考（省市县乡村级）通用学习方案。 在2011年4月份的省考和2011年11月的国考中，有1200多位考生使用这套方案，其中400多位参加国考的考生中有190多位录取，录取率48%，800多位参加省考的考生中有530多位录取，录
2008年6月英语四级真题及答案
2008年6月英语四级真题及答案 Part I Writing (30 minutes) Recreational Activities Directions: For this part, you are allowed 30 minutes to write A Letter of Apology according to the outline given below. You should write at least 120 words following the outline given below in Chinese. 1.娱乐活动多种多样 2.娱乐活动可能使人们受益，也可能有危害性 3.作为大学生，我的看法。 Part II Reading Comprehension (Skimming and Scanning) (15 minutes) Media Selection for Advertisements After determining the target audience for a product or service, advertising agencies must select the appropriate media for the advertisement. We discuss here the major types of media used in advertising. We focus on attention on seven types of advertising: television, newspapers, radio, magazines, out-of-home, Internet, and direct mail. Television Television in an attractive medium for advertising because it delivers mass audiences to advertisers. When you consider that nearly three out of four Americans have seen the game show Who Wants to Be a Millionaire?you can understand the power of television to communicate with a large audience. When advertisers create a brand, for example, they want to impress consumers with the brand and its image. Television provides an ideal vehicle for this type of communication. But television is an expensive medium, and not all advertisers can afford to use it. Television’s influence on advertising is fourfold. First, narrowcasting means that television channels are seen by an increasingly narrow segment of the audience. the Golf Channel, for instance, is watched by people who play golf. Home and Garden Television is seen by those interested in household improvement projects. Thus, audiences are smaller and more homogeneous (具有共同特点的) than they have been in the past. Second, there is an increase in the number of television channels available to viewers, and thus, advertisers. This had also resulted in an increase in the sheer number of advertisements to which audiences are exposed. Third, digital recording devices allow audience members more control over which commercials they watch. Fourth, control over programming is being passed from the networks to local cable operators and satellite programmers. Newspapers After television, the medium attracting the next largest annual as revenue is newspapers. The New York Times, which reaches a national audience, accounts for $1 billion in ad revenue annually. It has increased its national circulation (发行量) by 40% and is now available for home delivery in 168 cities. Locally, newspapers are the largest advertising medium. Newspapers are a less expensive advertising medium than television and provide a way for advertisers to communicate a longer, more detailed message to their audience than they can through television. Given new production techniques, advertisements can be printed in about 48 hours, meaning newspapers are also a quick way of getting the message out. Newspapers are often the most important form of
最新公务员考试申论真题及答案(word版)
北京市录用国家公务员和机关工作人员考试 《申论》试卷 一、注意事项 1．申论考试是对应试者阅读理解能力、分析综合能力、提出和解决问题能力及语言文字表达能力的测试。 2．作答参考时间：阅读材料40分钟，作答110分钟。 3．仔细阅读所给定的资料按照后面提出的“申论要求”依次作答。 二、给定资料 材料1 2014年国庆连休长假第一天，也是国家实行重大节假日期间7座及以下小型客车免费通行的第一天，免费高速成了许多人节日出行的首选。同时，北京、天津、河北等16个省（市）的24条高速路局部路段发生交通事故，加之车流量普遍增大，使得局部路段发生交通拥堵。 10月1日上午，合翼芜高速拥堵。在长江大桥口，密密麻麻全是汽车，一些大型货车行驶较慢，而小汽车基本上占据了所有车车道而无法超车。驶过大桥，需要将近1个小时。在桥上的车辆基本上都是国庆长假出游市民的私家车。记者和身边许多客车主交流，他们普遍表示，平时工作很忙，国庆长假难得能有机会出游，选择节日出行与“高速免费”关系不大，即使高速不免费，也肯定会出来的。
合翼芜高速有两个隧道口，在隧道口前，大批车主仍驶到了应急车道，使得隧道口形成三股车流抢进一个车道的情况，堵车问题因此更加害出，交管部门表示，抢占应急车道，一旦发生交通堵塞甚至事故，还会影响警车疏导、救护车和救援车的抢救等，是具备很大隐患的交通违法行为。 材料2 2014年“十一”黄金周高速拥堵，引起了国内外媒体的广泛关注，对于这次高速公路大堵车，有专家表示，价格是社会协调机制，高速免费等于动员大家一起上路堵车。所以节假日高速不仅不应免费通行，而且还应涨价。该专家指出，在我国有车族不是最低收入人群，如果宣布长假期间高速涨价50％，并将所有增加的收费分给贫困县中学，既可减少高速拥堵，对助益民生，何乐而不为。 对于专家的观点，有人针锋相对地提出，真正确确的政策应该不是“不该免费”而恰恰应该是“更多的免费”。其理由是：如果平时高速公路，就有更多的免费，而不仅仅是节假日这几天，就不会发生赶集拨的扎堆儿；如果更多的公路能免费，而不是仅仅这几条。自然就会产生分流效果。 还有人对两人的观点综合、得出结论是：高速平时应该免费，而节假日反倒全免费。 材料3 针对“十一”黄金周期间可能会出现的收费公路拥堵状况，北京市提前制定了应对预案。当市域内收费公路主路出现严重拥堵时，收费公路运营管理单位将配合
高碑店考场科目三考试流程
科目三考试流程 （一）起步： 上车按指纹------绕车一周-----上车关门-----调整座椅-----系好安全带------调整车内后视镜------调整车外后视镜-----松手刹-------鸣喇叭-------挂一档------打左转向灯-------起步 （二）直线行驶： 挂二档-------微调方向盘-------（发动机转速不超过2000转） （三）变更车道： 打转向灯------变更车道------保持好方向（不用回原车道） （四）通过车站： 鸣喇叭-----踩一下刹车------(二档发动机转速2000转内) (五)通过人行道： 踩一下刹车-----（二档发动机转速2000转移内） （六）通过路口： 踩一下刹车-------打转向灯--------换一档掉头 （七）通过学校： 踩一下刹车----（二档发动机转速2000转内） （八）会车： 踩一下刹车--------本车道靠右达一下方向盘（二档发动机转速2000转内） （九）超车： 加油门换三档（车速30公里）-------打方向灯------变更车道行使30米后------打方向灯----回原车道 （十）掉头： 换一档-----掉头 （十一）靠边停车： 挂一档------打右转向灯手按住不能回-------打方向盘------靠边停车（距马路边缘不能大于30公分）----------拉手刹-------方向灯回位------解安全带------开门关门 注：（1）此程序适应于高碑店科三考试实际路段学员实际考试动作 （2）教练教学时，加上语音提示，如：“进入下一个科目”、“通过路口” （3）所有科目语音提示后2秒钟在做动作，电脑才能采集到信息。