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LSAT考试全真试题一SECTION3

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【简介】感谢网友“yuwina”参与投稿,以下是小编为大家整理的LSAT考试全真试题一SECTION3(共8篇),仅供参考,欢迎大家阅读。

篇1:LSAT考试全真试题一SECTION3

section ⅲ

time-35 minutes

26 questions

directions: each passage in this section if followed by a group of questions to be answered on the basis of what is stated or implied in the passage. for some questions, more than one of the choices could conceivably answer the question, however, you are to choose the best answer; that is, the response that most accurately and completely answers the question, and blacken the corresponding space on your answer sheet.

the fairness of the judicial process depends on the objective presentation of facts to an impartial jury made up of one's peers. present the facts, and you have a fair trial

(5)however, fact-finding, especially for interpersonal disagreements, is not so straightforward and is often contaminated by variables that reach beyond the legal domain.

(10)a trial is an attempt to transport jurors to the time and place of the disputed event, to recreate the disputed event, or at least to explain that event with maximum accuracy. a trial falls short of this goal, however.

(15)because it presents selected witnesses who recite selected portions of their respective memories concerning selected observations of the disputed event. these multiple selections are referred to as the abstraction process.

(20)limitations in both perception and memory are responsible for the fact that the remembered event contains only a fraction of the detail present during the actual event, and the delay between observation and

(25)recitation causes witnesses' memories to lose even more of the original perceptions. during the course of a trial, a witness's recitation of the now-abstracted events may reflect selected disclosure based on his or her

(30)attitudes and motivations surrounding that testimony. furthermore, the incidents reported are dependent on the lines of inquiry established by the attorneys involved. accordingly, the recited data are a

(35)fraction of the remembered data, which are a fraction of the observed data, which are a fraction of the total data for the event. after the event that led to the trial has been abstracted by participants in the trial, jurors

(40)are expected to resolve factual issues. some of the jurors' conclusions are based on facts that were directly recited; others are found inferentially. here another abstraction process takes place. discussions during deliberations.

(45)add to the collective pool of recalled evidentiary perceptions; nonetheless, the jurors' abstraction processes further reduce the number of characteristics traceable to the number of characteristics traceable to the original event.

(50)complication can arise from false abstractions at each stage. studies have shown that witnesses recall having perceived incidents that are known to be absent from a given event. conversely, jurors can remember

(55)hearing evidence that is unaccounted for in court transcripts.explanations for these phenomena range from blas through prior conditioning or observer expectation to taully reportage of the event based on the event based on the

(60)constraints of alnguage. aberrant abstractions in perception or deliberate, but reliability is nevertheiess diluted. finally, deliberate untruthfulness has always

(65)been recognized as a risk of testimoniat evidence. such intentionally false inaccuracies produced by the abstraction process.

1. in this passage, the author's main purpose is to

(a) discuss a process that jeopardizes the famness of jury trials

(b) analyze a methodology that safeguards the individual's right to fair trial

(c) explain why jurors should view eyewiness testimony with skepticism

(d) defend the trial-by-jury process, despite its limitations

(e) point out the unavoidable abuses that have crept into the judicral process

2.the author considers all of the following obstacies to a fair trial exceft

(a) selective perceptions

(b) faulty communications

(c) partial disclosures

(d) intentional falsifications

(e) too few abstractions

3.the author would most likely agree that the abstraction process occurs in the judicial process primarily because

(a) some jurors' conclusions are based on facts rather than on inferences

(b) remembered events depend upon an undividual's emotions

(c) human beings are the sources and users of data presented in trials

(d) it is difficult to distinguish between deliberate faisenood and unintentional selected disclosure

(e) witnesses often dispute on eanother's recoliections of events

4.it can be inferred that the author believes the ability of juries to resolve factual issues is

(a) lmited by any individual juror's tendency to draw inferences from the facts presented during the trial

(b) overwhelmed by the collective pool of recalled evidentiary perceptions

(c) unaffected by the process of trying to reenact the event leading to the trial

(d) dependent upon the jury's ability to understand the influence of the abstraction process on testimony

(e) subject to the same limitations of perception and memory that affect witnesses

5.with which one of the following statements would the author most likely agree?

(a) if deliberate untruthfulness were all the courts had to contend with, jury trials would be fairer than they are today.

(b) lack of moral standards is more of an impediment to a fair trial than human frailty.

(c) the bulk of the inaccuracies produced by the abstraction process are innocently presented and rarely have any serious consequences.

(d) if the inaccuracies resulting from the abstraction process persist, the present trial-by-jury system is likely to become a thing of the past.

(e) once intentional falsification of evidence is eliminated from trials, ensuring an accurate presentation of facts will easily follow.

6.the author's attitude toward the abstraction process that occurs when witnesses testify in a trial can best be described as

(a) confident that witnesses can be conditioned to overcome many limitations of memory

(b) concerned that it may undermine witnesses ability to accurately describe the original event in dispute

(c) critical of witnesses' motivations when delivering testimony

(d) indifferent toward the effect the abstraction process has on testimony

(e) suspicious of witnesses' efforts to describe remembered events truthfully

7.given the information in the passage, the actual event that is disputed in a jury trial is most like

(a) a group of job applicants that is narrowed down to a few finalists

(b) a subject that is photographed from varjed and increasingly distant vantage points

(c) scraps of fabric that are sewn together to make an intricately designed quilt

(d) a puzzle that is unsystematically assembled through trial and error

(e) a lie that is compounded by additional lies in order to be maintained

a medical article once pointed with great alarm to an increase in cancer among milk drinkers. cancer, it seems, was becoming increasingly frequent in new england,

(5) minnesota, wisconsin, and switzerland, where a lot of milk is produced and consumed, while remaining rare in ceylon, where milk is scarce. for further evidence it was pointed out that cancer was less frequent in some

(10)states of the southern united states where less milk was consumed. also, it was pointed out, milk-drinking english women get some kinds of cancer eighteen times as frequently as japanese women who seldom drink milk

(15)a little digging might uncover quite a number of ways to account for these figures but one factor is enough by itself to show them up. cancer is predominantly a disease that strikes in middle life or after. switzerland

(20)and the states of the united states mentioned first are alike in having populations with relatively long spans of life. english women at the time the study was made were living an average of twelve years longer than

(25)japanese women.professor helen m. walker has worked out an amusing illustration of the folly in assuming there must be cause and effect whenever two things vary together. in investigating the

(30)relationship between age and some physical characteristics of women, begin by measuring the angle of the feet in walking. you will find that the angle tends to be greater among older women. you might first consider whether

(35)this indicates that women grow older because they toe out, and you can see immediately that this is ridiculous. so it appears that age increases the angle between the feet, and most women must come to toe out more

(40)as they grow older.

any such conclusion is probably false and certainly unwarranted. you could only reach it legitimately by studying the same women-or possibly equivalent groups-over a period of

(45)time. that would eliminate the factor responsible here, which is that the older women grew up at a time when a young lady was taught to toe out in walking, while the members of the younger group were

(50)learning posture in a day when that was discouraged.

when you find somebody-usually an interested party-making a fuss about a correlation, look first of all to see if it is not (55) one of this type, produced by the stream of events, the trend of the times. in our time it is easy to show a positive correlation between any pair of things like these: number of students in college, number of inmates

(60)in mental institutions, consumption of cigarettes, incidence of heart disease, use of x-ray machines, production of false teeth, salaries of california school teachers, profits of nevada gambling halls. to call some one

(65)of these the cause of some other is manifestly silly. but it is done every day.

8.the author's conclusion about the relationship between age and the ways women walk indicates he believes that

(a) toeing out is associated with aging

(b) toeing out is fashionable with the younger generation

(c) toeing out was fashionable for an older generation

(d) studying equivalent groups proves that toeing out increases with age

(e) studying the same women over a period of time proves that toeing out increases with age.

9.the author describes the posited relationship between toeing out and age (lines 29-40) in order to

(a) illustrate a folly

(b) show how social attitudes toward posture change

(c) explain the effects of aging

(d) illustrate a medical problem

(e) offer a method to determine a woman's age from her footprints.

10. given the author's statements in the passage, his advice for evaluating statistics that show a high positive correlation between two conditions could include all the following statements except

(a) look for an explanation in the stream of events

(b) consider some trend of the times as the possible cause of both conditions

(c) account for the correlations in some way other than causality

(d) determine which of the two conditions is the cause and which is the effect

(e) decide whether the conclusions have been readched legitimately and the appropriate groupings have been made.

11. assume that there is a high statistical correiation between college attendanceand individual earnings. given this, the author would most probably agree with which one of the following statements about the cause-effect relationship between college attendance and income?

(a) someone's potential earnings may be affected by other variables, like wealth or intelligence, that are also associated with college attendance.

(b) someone who attends graduate school will be rich.

(c) someone who attends graduate school will earn more money than someone who does not.

(d) someone who attends college will earn more money than someone who does not attend college.

(e) some who attends college will earn more money only because she does attend college.

12. according to the author professor walker beheves that

(a) women who toe out age more rapidly than women who do not

(b) most woment toe out as they grow older because age increases the angle between the feet.

(c) older women tend to walk with a greater angle between the feet

(d) toeing out is the reason why women grow old

(e) a causal relationship must exist whenever two things vary together

13. the author would reject all the following statements about cause-effect relationships as explanations for the statistics that show an increase in cancer rates except that the

(a) ceylongese drink more milk than the english

(b) swiss produce and consume large quantities of dairy products

(c) women of new england drink more milk than the women who live in some states of the southern united states

(d) people of wisconsin have relatively high life expectancies

(e) people who live in some states of the southern united states have relatively high life expectancies

14. how would the author be most likely to explain the correlation between the “ salaries of california school teachers [and the] profits of nevada gambling halls” (lines 63-64)?

(a) there is a positive correlation that is probably due to california teachers' working in las vegas on weekends to increase both their salaries and increase both their salaries and nevada's gambling profits.

(b) there is a positive correlation that is probably linked to general economic trends, put no direct causal relationship exists.

(c) there is a negative correlation that is probably linked to general economic trends, but no direct causal relationship exists.

(d) there is a negative correlation because the element that controls las vegas gambling probably has agents in the calitornia school system.

(e) the author would deny the existence of any correlation whatsoever.

in most developed countries, men have higher salaries, on average, than women. much of the salary differential results from the tendency of women to be in lower-paying

(5) occupations. the question of whether this occupational employment pattern can be attributed to sex discrimination is a complex one. in fact, wage differentials among occupations are the norm rather than the

(10)exception. successful athletes commonly earn more than nobel prize-winning academics; gifted artists often cannot earn enough to survive, while mediocre investment bankers prosper. given such differences ,the question

(15)naturally arises: talent and ability being equal why does anyone-man or woman-enter a low-paying occupation? one obvious answer is personal choice. an individual may prefer, for example, to teach math at a modest

(20)salary rather than to become a more highly paid electrical engineer.some people argue that personal choice also explains sex-related wage differentials, according to this explanation, many women.

(25)because they place a high priority on parenting and performing household services, choose certain careers in which they are free to enter and leave the work force with minimum penalty. they may choose to

(30)acquire skills, such as typing and salesclerking, that do not depreciate rapidly with temporary absences from the work force. they may avoid occupational specialties that require extensive training periods, long and

(35)unpredictable hours, and willingness to relocate, all of which make speclalzation in domestic activities problematic. by choosing to in vest less in developong their career potential and to expend less effort outside

(40)the home, women must, according to this explanation, pay a price in the from of lower salaries. but women cannot be considered the victims of discrimination because they prefer the lower-paving occupartions to

(45)hugher-paying ones.

an alternative explanation for sex-related wage differentials is that women do not voluntarlly choose lower-paying occupations but are forced into them by employers and

(50)social prejudices. according to proponents of this view, employers who discriminate may refuse to hire qualified women for relatively high-paying occupations. more generally, subtle society-wide prejudices may induce

(55)women to avoid certain occupations in favor of others that are considered more suitable. indeed, the “choice” of women to specialize in parenting and performing household services may itself result from these subtle

(60)prejudices. whether the discrimination is by employers in a particular occupation or by society as a whole is irrelevant; the effect will be the same. further, if such discrimination does occur, women exchuded from certain

(65)occupations will flood others, and this increase in supply will have a depressing effect on wages in occupations dominated by women

15. which one of the following is the best little for the passage?

(a) wage differentials between men and women

(b) women in low-paying occupations: do they have a choice?

(c) sex discrimination in the workplace

(d) the role of social prejudice in women's careers.

(e) home vs. office: how does the modern woman choose?

16. in stating that “successful athletes commonly earn more than nobel prize-winning academics” (lines 10-11), the author's primary purpose is to

(a) demonstrate that education has little to do with making money

(b) suggest that people with talent and ability should not enter low-paying occupations

(c) show that highly paid occupations generally require long hours and extensive training

(d) imply that a person can be successful and still not make much money

(e) give an example of how certain occupations are better paid than others. tegardiess of inherent: worth or talent required

17. which one of the following cases is least likely to involve sex descrimination, as it is described in the passage?

(a) an employer hires a man rather than an equally qualified woman.

(b) a woman chooses to enter a high-paying occupation that uses her talent and ability.

(c) a woman chooses an occupation that is already dominated by women.

(d) a woman chooses a low-paying job that allows her to devote more time to her family.

(e) a woman chooses to avoid the pressure of being in an occupation not considered “suitable” for women

18. proponents of the “alternative explanation” (line 46) argue that

(a) employers have difficulty persuading quallried women to enter relatively high-paying occupations

(b) women choose undemanding jobs because they wish to keep their career options open

(c) women will flood domestic occupations

(d) salanes in female-dominated occupations will decrease as more women are forced into those occupations by their exclusion from others

(e) women's choice of occupation is irrelevant since they have always made less money than men and are likely to continue to do so

19. which one of the following statements is the best completion of the last paragraph of the passage?

(a) wage differentials will become more exaggerated and economic parity between men and women less and less possible.

(b) finally, women will be automatically placed in the same salary range as unskilled laborers.

(c) the question is, how long will women allow themselves to be excluded from male-dominated occupations?

(d) in the last analysis, women may need to ask themselves if they can really afford to allow sex discrimination to continue.

(e) unless society changes its views, women may never escape the confines of the few occupations designated “for women only”

20. the author's attitude toward sex discrmination as an explanation for wage differentials can best be characterized as an explanation for wage differentials can best be characterized as differentials can best be characterized as

(a) critical of society's acceptance of discrimination

(b) skeptical that discrimination is a factor

(c) convinced that the problem will get worse

(d) neutral with respect to its validity

(e) frustrated by the intractability of the problem

the starting point for any analysis of insurance classification is an obvious but fundamental fact insurance is only one of a number of ways of satisfying the demand for

(5) protection against risk with few exceptions, insurance need not be purchased; people can forgo it if insurance is too expensive indeed, as the price of coverage rises, the amount purchased and the number of people.

(10)purchasing will decline. instead of buying insurance, people will self-insure by accumulating saving to serve as a cushion in the event of loss, self-protect by spending more on loss protection, or simply use the

(15)money not spent on insurance to purchase other goods and services an insurer must compete against these alternatives., even in the absence of competition from other insurers.one method of competing for protection

(20)dollars is to classify potential purchasers into groups according to their probability of loss and the potential magnitude of losses if they occur. different risk classes may then be charged different premiums, depending on

(25)this expected loss. were it not for the need to compete for protection dollars, an insurer could simply charge each individual an insurer could simply charge each individual a premium based on the average expected loss of all its insureds (plus a margin for profit and

(30)expenses), without incurring classification costs. in constructing risk classes, the insurer's goal is to calculate the expected loss of each insured, and to place insureds, with similar expected losses into the same.

(35)class, in order to charge each the same rate. an insurer can capture protection dollars by classifying because, through classification, it can offer low-risk individuals lower prices. classification, however, involves two costs.

(40)first, the process of classification is costly. insurers must gather data and perform statistical operations on it; marketing may also be more costly when prices are not uniform. second, classification necessarily

(45)rauses premiums for poor risks, who purchase less coverage as a result. in the aggregate, classification is thus worthwhile to an insurer only when the gains produced from extra sales and fewer pry-outs outweigh

(50)classificaton costs plus the costs of lost sales. even in the absence of competition from other insurers, an insurer who engages in at least some classification is likely to capture more protection dollars than it loses.

(55) when there is not only competition for available protection dollars, but competition among insurers for premium dollars, the value of risk classification to insurers becomes even clearer. the more refined (and accurate) an

(60)insurer's risk classifications, the more capable it is of “skimming” good risks away from insurers whose classifications are less refined. if other insurers do not respond, either by refining their own classifications or

(65)by raising prices and catering mainly to high risks, their “book” of risks will contain a higher mixture of poor risks who are still being charged premiums calculated for average risks these insurers will attract

(70)additional poor risks, and this resulting adverse selection will further disadvantage their competitive positions.

21. which one of the following best identifies the main topic of the passage?

(a) reduction of competition in the insurance business

(b) classification of potential insurance purchasers

(c) risk avoidance in insurance sales

(d) insurance protection and premiums

(e) methods of insurance classifying

22. the passage mentions all of the following as possible or certain costs of classifying except the cost of

(a) collecting facts

(b) conducting statistical analyses

(c) selling insurance at different prices

(d) a decrease in purchases by poor risks

(e) larger, albeit fewer, claims

23. which one of the following is closest to the author's expressed position on competition in the insurance business?

(a) it has a significant influence on most aspects of the insurance industry.

(b) it is a relevant factor, but it has little practical consequence.

(c) it is a basic but not very apparent element of the insurance business.

(d) it provides a strong incentive for insurers to classify potential customers.

(e) it is influential in insurance marketing practices.

24. the passage suggests that if all insurers classified risk, who among the following would be adversely affected?

(a) all insurance purchasers

(b) insurance purchasers who would be classified as poor risks

(c) individuals who self-insured or self protected

(d) insurers who had a high proportion of good risks in their “book” of risks

(e) insurers with the most refined risk classifications

25. given the discussion in the first paragraph, what is the distinction, if any, between “insurance” and “self-protection”?

(a) there is very little or no distinction between the two terms.

(b) insurance is a kind of self-protection.

(c) self-protection is a kind of insurance.

(d) insurance and self-protection are two of several alternative means to a specific end

(e) insurance and self-protection are the only two alternative means to a specific end.

26. which one of the following is most closely analogous to the process of classification in insurance, as it is described in the passage?

(a) devising a profile of successful employees and hiring on the basis of the profile

(b) investigating the fuel efficiency of a make of automobile and deciding whether or not to buy on that basis

(c) assessing an investor's willingness to take risks before suggesting a specific investment

(d) making price comparisons on potential major purchases and then seeking discounts from competing dealers

(e) comparing prices for numerous minor nims and the selecting one store for future purchases.

篇2:LSAT考试全真试题一SECTION2

section ⅱ

time-35 minutes

26 questions

directions: the questions in this section are based on the reasoning contained in brief statements or passages. for some questions, more than one of the choices could conceivably answer the question. however, you are to choose the best answer, that is the response that most accurately and completely answers the question. you should not make assumptions that are by commonsense standards implausible, superfluous, or incompatible with the passage. after you have chosen the best answer, blacken the corresponding space on your answer sheet.

1.an office building at state university contains a concrete stairway, the carpet on which has become worn and frayed. despite numerous warnings by the occupational safety and health administration, the university has not replaced a burned-out light in the stairway. fred, a student, recently caught his heel in the torn carpet, tripped, and fell down the stairway. he was hospitalized for a severe concussion and other injuries. after his release from the hospital, he required much more medical attention and medication and had to withdraw from the university for a semester. he brings suit against the university.

which one of the following is the best ling of causal analysis for fred's attorney to pursue in the personal injury case?

(a) the concrete steps, because they were hard, worsened fred's injuries.

(b) the university is responsible for the condition of the carpet.

(c) the burned-out light constitutes negligence.

(d) the distance fred fell worsened his injuries.

(e) the occupational safety and health administration has no jurisdiction over the university.

2.research shows that exercise has a beneficial effect on health. after much testing with many different types of persons, it has been shown that, in most cases, exercise definitely helps to prevent illnesses caused by viruses. the common cold is caused by a virus. therefore._________

which one of the following is the best completion of the argument above?

(a) exercise alone will not prevent the common cold

(b) exercise is no more effective than antibiotics in preventing the common cold

(c) exercise is probably not effective in preventing colds caused by bacteria

(d) exercise helps the body to destroy invading viruses

(e) exercise may help to prevent the common cold

3.just a few years ago salmon could not survive in the oxygen-starved and polluted thames. nor could many other species. but now, after years of determined effort, the salmon have returned, and that is a sure sign that the river is pollution-free.

each of the following indicates a possible flaw in the reasoning in the passage above eexcept:

(a) the salmon that have returned may be of a strain that is unaffected by the pollutants.

(b) the pollution may have been reduced to a level at which the salmon can survive.

(c) oxygen starvation is often a consequence of pollution, and this may have killed the salmon.

(d) the salmon may have been killed by one particular pollutant, which has now been removed while others remain.

(e) there may still be pollution, but its nature may have changed to a form that saimon can tolerate.

4.the state's licensing procedures for day-care providers are inadequate.used to leave my son with a wonderful woman who kept a group of neighborhood children, but she quit rather than put up with the licensing paperwork. and a friend of mine tells me that he cannot recommend the day-care center that he uses, even though it is licensed, because the care providers are not interested in doing anything beyond meeting the minimum requirments of health and safety.

the author of the passage argues by

(a) providing examples to support two opposing positions

(b) basing a conciusion on specific cases

(c) disputing evidence cited by those with an opposing point of view

(d) predicting personal experience from a general principle

(e) using a generalization based on observation to undermine a theoretical principle

5.all 250 of the city's democratic ward leaders were polled about the number of registered republicans who became registered democrats during the year. from the reports of the 20 leaders who replied to the questionnaire, we know that altogether they received a total of 500 former republicans into the democratic party within the year. projecting from this sample, we conclude that at least 6,000 republicans became democrats during the year.

which one of the following statements, if true, most clearly undermines the conclusion?

(a) several years ago, 5,000 members of the republican party registered as democrats.

(b) the more than 90 percent of ward leaders not replying had no former republicans registering as democrats.

(c) because they were too busy, more than 90 percent of the ward leaders did not reply percent of the ward leaders did not reply

(d) a number of the newly registered democrats returned to the republican party at a later date.

(e) similar figures can be produced from past years for registrationchanges from the democratic party to the republican party

6.a linguist recently argued that all human languages must have a common origin because some concepts are universal; that is they appear in all languages. for example, all languages are capable of describing lightness and darkness.

which one of the following, if true would most senously weaken the argument?

a) the bernese language does not contain basic nouns like automobile and airplane.

(b) no one linguist could possibly speak all known languages.

(c) all speakers, regardless of their languages are confronted with similar stimuli like lightness and darkness.

(d) the similarity between human language and dolphin language has not been attributed to a common origin.

(e) some languages include concepts of which speakers of other languages are not even aware.

7.all psychiatrists are doctors. only psychiatrists were invited to the conference. all who were invited to the conference stayed at the hefford hote. therefore, only psychiatrists stayed at the hefford hotel.

which one of the following statements, if added as a premise to the argument, would make the conclusion valid?

(a) only those who were invited to the conference stayed at the hefford hotel.

(b) all who were invited to the conference were psychiatrists.

(c) all psychiatrists were invited to the conference.

(d) no one who was invited to the conference failed to stay at the hefford hotel.

(e) only doctors stayed at the hefford hotel.

question 8-9

a thing is “nauseous” if it makes one sick to the stomach; the unfortunate victim of this malaise is “nauseated” . the common misuse of “nauseous” can be illustrated with the following sentence: “when he sits too long, turns his head too abruptly, or walks any distance, he gets dizzy, loses balance, and becomes nauseous.” he doesn't become nauseous unless he turns other people's stomachs; he becomes nauseated. a person who is nauseated is no more nauseous than a person who has been poisoned is poisonous.

8.based on the passage above, which phrase does not provide a logical completion to the following sentence?

a person who is nauseated is no more nauseous than a person who has been_______.

(a) murdered is murderous

(b) corrupted is corruptible

(c) awed is awesome

(d) irritated is irritating

(e) scared is scary

9.the author's approach in the passage includes all of the following except

(a) explaining how a word is misused

(b) drawing an analogy

(c) providing an example

(d) relying on a word's ambiguous meaning

(e) defining key terms

10. therapy, whether physical or social, is a counterirritant that aids in that equilibrium of the physical organs that protects the central nervous system. whereas pleasure is a counterirritant (for example, sports, entertainment, and alcohol), comfort is the removal of irritants. both pleasure and comfort are strategies of equilibrium for the central nervous system.

it can be concluded from the statements above that the exile of a deviant member of a group can be

(a) therapeutic for the rest of the group

(b) irritating for the rest of the group

(c) pleasurable for the rest of the group

(d) comforting for the rest of the group

(e) counterirritating for the rest of the group

11. the situation has gotten worse. unless elizabeth goes i must go. but she will not to if i stay so we will both have to go.

what is the flaw in the reasoning above?

(a) the first claim, that the situation has gotten worse, is irrelevant.

(b) a possible course of action is overlooked

(c) it is assumed that staying is the same as not going.

(d) the conclusion refers to a possibility that is not explicitly referred to in any of the premises.

(e) insufficient information is given about the circumstances.

12. student x: i'm worried about failing the course.

student y: don't worry. as the professor said, any student who fails to submit a term paper will fail the course. so just make sure that you submit a term paper, and you will not fail the course.

which one of the following exhibits the same logical flaw as that exhibited in student y's remark?

(a) any restaurant that serves paella without saffron is not authentic so if the restaurant serves paella with turmeric instead of saffron, it is authentic.

(b) any native fishers who earn their livings by fishing the local rivers and lakes are worth hiring as guides. so a person who is a native fisher is worth hiring as a guide.

(c) anyone who can consistently bowl over 200 points per game should become a professional bowler. if you can consistently bowl over 200 points per game, you should become a professional bowler.

(d) any engineer who cannot solve the equation in a reasonable amount of time will not get a license. so if you are an engineer who can solve the equation in a reasonable amount of time, you will get a license.

(e) any cook who is in a hot kitchen will have the kitchen. if you are a cook in a kitchen that is hot, you will be forced to leave the kitchen.

13. trade protection is bad policy. take the case of the microcomputer industry. the united states government attempted to restore the computer chip market to united states manufacturers, who had ceased production in the face of an abundant supply of cheap chips from foreign manufacturers. under trade protection, it was expected that, as government-imposed quotas and excise taxes forced the price of foreign chips to rise, united states manufactures would reenter the market. they did, but at only slightly lower prices that the now-high prices of foreign firms. the lesson has been simple: trade protection means that united states manufactures gain while united states manufactures gain while united states consumers lose.

which one of the following is an assumption on which the author's argument relies?

(a) it is unreasonable to expect that government-imposed quotas and excise taxes will reduce prices for united states consumers.

(b) united states manufacturers of computer chips are more concerned with high profits that are foreign manufacturers.

(c) the united states government's primary purpose in trade protection is to restore markets and profits to united states manufacturers.

(d) with respect to trade protection, the microcomputer industry is representative of united states industry in general.

(e) the quality of the chips produced by united states manufacturers is better than the quality of the chips produced by foreign manufacturers.

questions 14-15

until now, this painting was believed to be a self portrait of the artist, but it probably is not. true, the heavy gold chain worn by the gentleman in the picture is similar to one presented to the artist by the queen of england after he had painted her portrait. but the sword hanging at the gentleman's hip suggests that he was a knight, a rank higher than any the artist ever attained.

14. the argument above depends on assuming that the self-portrait would

(a) include objects that are important to the artist

(b) not exaggerate the rank achieved by the artist

(c) be similar to portraits of others whom the artist had painted

(d) be verifiable only through the examination of objects in the painting

(e) not portray the artist engaged in the activity of painting

15. which one of the following, if true, would most strengthen the author's argument?

(a) historians cannot determine whether the artist was ever knighted.

(b) the artist painted only one self-portrait in his entire life.

(c) several gentlemen of the artist's day wore heavy gold chains like the one in the painting.

(d) the gentleman in the painting resembles portraits of the artist painted by other artists.

(e) the artist was the only gentleman of his day who received a heavy gold chain from the queen of england.

16. colleges boast about the great sizes of their libraries. they quote figures in the hundreds of thousands of volumes, but how many books can a student read in four years-a thousand? what good, then, are all the rest?

which one of the following statements most accurately expresses the author's main point?

(a) college librarians do not have anything about which they can boast.

(b) no student can read more than a thousand books in four years.

(c) it is silly to boast about a library's size, regardless of whether the library is large or small.

(d) unused books are a waste of taxpayers' money.

(e) college libraries are unnecessarily large.

17. eli:according to many scientists the widespread production and use of chlorofluorocarbons (cfcs)-e.g., to provide coolant for air conditioners-inevitably leads to their escape into the atmosphere where they destroy the vital ozone layer. in my opinion, the continued use of cfcs by humans is like a harmful habit, which, if unchecked, could have disastrous effects on the user, namely self-destruction. the obvious and necessary cure, therefore, is a complete ban on cfc production and use.

mark: the cure you propose would kill, not save, the user. a ban on cfc production and use would cause the destruction of the air conditioning industry.

the source of mark, and eli's dispute is their lack of agreement on which one of the following terms?

(a) cure

(b) user

(c) ban

(d) production

(e) destruction

18. if there is a decrease in the number of homeless families, then either the number of available jobs has increased or else the cost of renting or purchasing housing has decreased. if the cost of renting or purchasing housing has decreased, then the supply of housing must be greater than the demand.

assume that there is a decrease in the number of homeless families. according to the passage, which one of the following statements. cannot be true?

(a) the number of jobs has been decreasing.

(b) the cost of renting or purchasing housing has been decreasing, and housing has been decreasing, and housing supply exceeds demand.

(c) the number of jobs has been increasing, and the cost of renting or purchasing housing has been stable.

(d) the number of jobs has been decreasing, the cost of renting or purchasing housing has been decreasing, and housing demand exceeds supply.

(e) the number of jobs has been increasing, the cost of renting or purchasing housing has been increasing, and housing supply exceeds demand.

19. everyone knew that if the team's star player were too badly injured to play in saturday's game, the team would lose. since the team won, the star player must have played

which one of the following is most similar in logie to the argument above?

(a) red spots on the feet are a symptom of a disease called borosis. this patient has green spots on his feet, therefore, he does not have borosis.

(b) if the frost comes late, the farmer has a good crop. because the frost was late, the farmer must have a good crop.

(c) the instructor in a course ruled that if a student received an a on either the term paper or the final exam, then the student would receive an a for the course. anne received an a on the term paper and a c on the final exam. therefore, anne received an a for the course.

(d) people in driving school realized that if pete had another auto accident, he would be expelled from the driving school, pete was not expelled from the driving school. therefore, he must not have had another auto accident.

(e) if swenson pays a $100 fine, he will not be expelled from the country club. because swenson has not been expelled, he must have paid the fine.

20. an examination of corruption provides the basis for rejecting the view that an exact science of society can ever be constructed. as with all other social phenomena that involve deliberate secrecy, it is intrinsically impossible to measure corruption, and this is not merely due to the fact that social science has not yet reached its goal, achievable to be sure, of developing adequate quantifying techniques. if people were ready to answer question about their embezzlements and bribes, it would their embezzlements and bribes, it would mean that these practices had acquired the character of legitimate, taxable activities and had ceased to be corrupt. in other words, corruption must disappear if it is to be measurable.

which one of the following most accurately states a hidden assumption that the author must make in order to advance the argument above

(a) some people believe that an exact science of society can be constructed.

(b) the primary purpose of an exact science to quantify and measure phenomena

(c) an intrinsic characteristic of social phenomena that involve deliberate secrecy is that they cannot be measured.

(d) an exact science of social phenomena that involve deliberate secrecy cannot be constructed.

(e) an exact science can be constructed only when the phenomena it studies can be measured.

question 21-22

this country does not need any more restrictions on pollution. in fact, we should abolish those that are currently on the books. in spite of various restrictions, pollution levels have actually increased over the past 40 years. most importantly, dramatic statistics show that, as pollution levels have increased over this period, the general health of the population has improved rather than deteriorated.

21. which one of the following assertions, if true, provides the most effective challenge to the author's conclusion?

(a) the general health of this country's population has improved over the past 40 years primarily because of new advances in medicine and nutrition, not because of pollution.

(b) there are several countries in the would in which there have been no restrictions on which there have been no restrictions on pollution over the past 40 years, and pollution levels have actually increased.

(c) similar statistics show that, in several countries, the general health of the population has improved over the past 40 years, while pollution levels have actually decreased.

(d) pollution levels would have increased even more than they have and the general health of the population would not have improved as much as it has without the restrictions that have been on the books.

(e) in the period prior to the past 40 years, pollution restrictions were nonexistent in this country and the general health of the population improved at a far slower rate than it did during the past 40 years.

22. the author concludes that there should be no restrictions on pollution partly because

(a) they are no longer needed to improve the general health of the population

(b) they reduce the positive effect that pollution has on the general health of the population

(c) statistics show that as pollution restrictions have increased so have pollution levels

(d) pollution has not yet reached levels that are detrimental to the health of the general population

(e) they are ineffective in lowering pollution levels.

23. in metropolitan areas, almost 60 percent of all fires are set by children, while in rural areas about 40 percent are a psychological survey discovered that all children who play with fire believe that there will be no consequences if their parents catch them doing it.

which one of the following inferences can be most reliably drawn from the passage above?

(a) most children who believe there will no consequences if they are discovered playing with fire do play with fire.

(b) parents who discover their children playing with fire will prevent those children from playing with fire in the future.

(c) if parents have successfully instilled in their children the belief that there will be consequences if they are caught playing with fire, these children have not been among those playing with fire.

(d) children who play with fire attach no sense of right or wrong to this action.

(e) most children who do not play with fire believe there will be consequences if their parents discover them playing with fire.

24. somewhere, somehow, what was once a perfectly good rule by which to live was twisted into the false and sinister idea that “money is the root of all evil” to the contrary, the proper use of money provides us with the food, clothes, health care, and shelter that we all need to sustain our lives.

the author's argument is logically flawed in that it

(a) uses examples that do not refute the generalization that all evil is rooted in money

(b) uses inappropriate examples to demonstrate the proper use of money

(c) ignores some of the evil things that money can buy

(d) fails to acknowledge that food, clothes, health care, and shelter can sometimes lead to evil

(e) fails to recognize that money can be sued for a lot of other good things besides sustenance

25. in a recent experiment, a high school english teacher interspersed real,commonly used proverbs with several nonsensical proverbial-sounding statements that he had made up. he then asked his students to evaluate all of the statements on the list. in general, the students found the bogus proverbs and the real proverbs to be equally full of wisdom and meaning,. the teacher concluded that proverbs attain their status as proverbs more through frequent usage than through their inherent wisdom.

which one of the following if true, would most effectively challenge the teacher's conclusion?

(a) some proverbs are used more frequently than others.

(b) there were more real proverbs than bogus proverbs in the list of statements.

(c) there are stylistic differences between proverbial and proverbial-sounding statements.

(d) some students view a statement in one way and other students view the same statement in a very different way.

(e) the students selected as evaluators were too inexperienced to judge the wisdom of the statements.

26. it is commonly accepted that we should be concerned about our own physical health. the desire to take responsibility for all aspects of our physical condition, however, produces a number of negative consequences. by focusing exclusively on our physical health, we tend to ignore out mental health. therefore, although we can derive physical benefits from our preoccupation with physical health, we often do so at the expense of our mental health.

the author establishes her position in the passage by doing which one of the following?

(a) she defends her position and then extencls it into a second area.

(b) she reveals a contradiction in a position commonly held to be correct.

(c) she supports a commonly held point of view by providing additional evidence

(d) she first states her position and then qualifies it with a number of concessions

篇3:LSAT考试全真试题一SECTION1

section 1

time-35 minutes

23 questions

directions: each group of questions in this section is based on a set of conditions. in answering some of the questions, it may be useful to draw a rough diagram. choose the response that most accurately and completely answers each question and blacken the corresponding space on your answer sheet.

questoins 1-6

a man buys three outfits-x, y, and z-each of which consists of two articles of clothing.

each of the articles of clothing is either brown gray or navy.

at least one of the outfits is made up of two articles different in color from one another.

no more than two of the outfits contain the same combination of colors.

outfit x contains at least one navy article of clothing.

outfit x contains at least one brown article of clothing and does not contain a gray article.

1. which one of the following can be the colors of the man's outfits?

(a) x: gray and navy; y: brown and gray; z: gray and gray

(b) x: brown and gray; y: brown and navy; z: gray and gray

(c) x: navy and navy; y: brown and brown; z: brown and navy

(d) x: brown and navy; y: brown and navy; z: brown and navy

(e) x: navy and navy; y: brown and brown; z: navy and navy

2. if outfits x and y each consist of one brown article and one navy article of clothing, what combinations for outfit z?

(a) 2

(b) 3

(c) 4

(d) 5

(e) 6

3. if outfit z does not contain two brown items of clothing, what is the maximum number of items of clothing in the three outfits that can be navy?

(a) 1

(b) 2

(c) 3

(d) 4

(e) 5

4. if outfit y consists of two brown articles of clothing and outfit z consists of two navy items, what is the total number of possible color combinations for outfit x?

(a) 1

(b) 2

(c) 3

(d) 4

(e) 5

5. which one of the following color combinations for outfit z would be acceptable under any of the acceptable color combinations for outfits x and y?

(a) gray and gray

(b) brown and gray

(c) brown and brown

(d) brown and navy

(e) navy and navy

6. if no two outfits contain the same color combination but each contains at least one navy item, which one of the following is a complete and accurate list of the possible combinations for outfit x?

(a) gray and navy

(b) brown and navy

(c) navy and navy

(d) gray and navy; brown and navy

(e) gray and navy; navy and navy

go on to the next page

question 7-11

five seats on a train are arranged in two rows that face each other. the seats in row 1 are seat 1 and seat 2. the seats in row 2 are seat 3, seat 4, and seat 5 in that order. seat 1 is directly across from seat 3. seat 2 is directly across from seat 4. seat 5 is not directly across from any other seat. three women-, betty, and carol-and two men-david edmund-each must be seated in one of me five seats, one person to a seat.

betty sits in seat 4.

carol sits next to neither betty nor david.

alice does not sit directly across from carol.

7. if edmund sits directly across from betty, which one of the following must be true?

(a) alice does not sit directly across from anyone.

(b) alice sits directly across from david.

(c) alice sits next to edmund.

(d) david sits next to alice.

(e) david sits next to edmund.

8. if edmund does not sit directly across from anyone, which one of the following is a complete and accurate list of those (other than edmund) who cannot sit in seat 1?

(a) betty

(b) carol

(c) david

(d) betty and carol

(e) betty and david

9. if none of the five passengers sits directly across from a passenger of the same sex, how many seating arrangements of the five passengers are possible?

(a) exactly 0

(b) exactly 1

(c) exactly 2

(d) exactly 3

(e) exactly 4

10. how many of the seats could be the one alice selects as her seat?

(a) 1 only

(b) 2 only

(c) 3 only

(d) 4 only

(e) 5 only

11. how many different seating arrangements of the passengers might there be for row 2?

(a) 2

(b) 3

(c) 4

(d) 5

(e) 6

question 12-17

six people-julio, kevin, may, norma, olivia, and tamio-participate in a track meet. two of them enter the marathon, two enter the relay, and two enter the sprint.

each participant enters only one event.

if kevin enters the marathon, then both julio and

may enter the relay, and if both julio and may enter the relay, then kevin enters the marathon.

if norma does not enter the sprint, then tamio enters the relay.

if olivia enters the relay, then julio does not enter the relay.

olivia and tamio do not both enter the relay.

12. if kevin enters the marathon, then which one of the following cannot be true?

(a) julio enters the relay and norma enters the sprint.

(b) olivia enters the marathon and norma enters the sprint.

(c) tamio enters the marathon and olivia enters the sprint.

(d) tamio enters the relay and olivia enters the sprint.

(e) tamio enters the marathon and may enters the sprint.

13. if norma enters the marathon, then which one of the following cannot be true?

(a) both kevin and olivia enter the sprint.

(b) kevin enters the relay and olivia enters the sprint.

(c) kevin enters the marathon and may enters the relay.

(d) julio enters the marathon and may enters the relay.

(e) julio enters the marathon and kevin enters the relay.

14. if both kevin and olivia enter the relay, then which one of the following must be true?

(a) julion and tamio enter the marathon.

(b) may enters the marathon.

(c) may enters the sprint.

(d) tamio enters the sprint.

(e) norma enters the sprint.

15. if both julio and kevin enter the same event, then which of the following can be true?

ⅰ.julio enters the relay.

ⅱ. may enters the marathon.

ⅲ. olivia enters the relay.

(a) ⅰonly

(b) ⅱ only

(c) ⅲ only

(d) ⅰand ⅱonly

(e) ⅰ,ⅱ,and ⅲ

16. if norma and olivia each enter different events, then which one of the following cannot be true?

(a) kevin and olivia enter the marathon.

(b) julio and norma enter the relay.

(c) may and olivia enter the relay.

(d) norma and tamio enter the relay.

(e) olivia enters the sprint and tamio enters the relay.

17. if both julio and kevin enter the relay, then which one of the following must be false?

(a) may and norma enter the marathon.

(b) may and olivia enter the marathon.

(c) norma and tamio enter the sprint.

(d) may and norma enter the sprint.

(e) may enters the sprint and tamio enters marathon.

questions 18-23

seven lights-j, k, l, m, n, o, and p-have only two possible settings: on or off. they are arranged on a particular electric circuit as follows.

if k is on, l is off; if k is off, l is on.

j and n cannot both be on.

if m is off, either j or n is on; if either j or n is on, m is off.

if p is on, l is on.

if o is off, n is off; if o is on, n is on.

assume that the circuit is working as designed.

18. any of the following can be true except:

(a) j and o are both off.

(b) k and n are both off.

(c) k and p are both on.

(d) l and m are both on.

(e) n and o are both on.

19. if l and o are on, which one of the following must be true?

(a) j is and k is off.

(b) j is off and n is on.

(c) k is off and m is on.

(d) k is off and p is on.

(e) m is off and p is on.

20. which one of the following can be true?

(a) only j, k, and m are off.

(b) only j, l, and m are off.

(c) only k, m, and o are off.

(d) only l, n, and o are off.

(e) only m, n, and o are off.

21. if p is on, what is the maximum number of lights that can be off?

(a) 2

(b) 3

(c) 4

(d) 5

(e) 6

22. what is the minimum number of lights that must be on?

(a) 0

(b) 1

(c) 2

(d) 3

(e) 4

23. if j is on, which one of the following could be a complete and accurate list of the remaining lights that are also on?

(a) k, l, and m

(b) l, n, and p

(c) l, o, and p

(d) m, n, and o

(e) l and p

篇4:科目一考试试题

最新科目一考试试题

最新科目一考试试题

机动车在夜间道路上发生故障难以移动时要开启危险报警闪光灯、示廓灯、后位灯。正确错误

在高速公路上遇分流交通管制时,可不驶出高速公路,就地靠边停靠等待管制结束后继续前行。正确错误

这辆红色轿车可以在该车道行驶。

正确错误

距离桥梁、陡坡、隧道50米以内的路段不能停车。正确错误

驾驶机动车在道路上发生交通事故,当事人不能自行移动车辆的,应当保护现场并立即报警。正确错误

驾驶机动车在道路上超车完毕驶回原车道时开启右转向灯。正确错误

雪天行车中,在有车辙的路段应循车辙行驶。正确错误

机动车驾驶人联系电话、联系地址等信息发生变化,应当在信息变更后三十日内,向驾驶证核发地车辆管理所备案。正确错误

驾驶人将机动车交给驾驶证被吊销的人驾驶的,交通警察依法扣留驾驶证。正确错误

这个标志的.含义是提醒车辆驾驶人前方路面颠簸或有桥头跳车现象。正确错误

夜间通过没有路灯或路灯照明不良时,应将近光灯转换为远光灯,但同向行驶的后车不得使用远光灯。正确错误

驾驶人发现轮胎漏气,将车辆驶离主车道时,不要采用紧急制动,以免造成翻车或后车采取制动不及时导致追尾事故。正确错误

机动车登记证书、号牌、行驶证灭失、丢失或者损毁的,机动车所有人应当向居住地车辆管理所申请补领、换领。正确错误

在高速公路变更车道时,应提前开启转向灯,观察情况,确认安全后,驶入需要变更的车道。正确错误

点火开关在ON位置,车用电器不能使用。

正确错误

行车中要文明驾驶,礼让行车,做到不开英雄车、冒险车、赌气车和带病车。正确错误

行车中当车辆突然爆胎时,驾驶人切忌慌乱中急踏制动踏板,尽量采用“抢挡”的方法,利用发动机制动使车辆减速。正确错误

机动车停稳前不能开车门和上下人员。正确错误

点火开关在START位置起动机起动。

正确错误

如图所示,这个标志设置在有人看守的铁路道口,提示驾驶人距有人看守的铁路道口的距离还有100米。

正确错误

在车门、车厢没有关好时不要驾驶机动车起步。正确错误

篇5:报检员考试试题(一)

一、单选题(本大题107小题.每题0.5分,共53.5分。请从以下每一道考题下面备选答案中选择一个最佳答案,并在答题卡上将相应题号的相应字母所属的方框涂黑。)

第1题

出口食品生产企业发生以下情况,将被限期整改并暂停报检的是( )。

A.使用注册编号出口未注册食品

B.未按规定申请换证复查

C.因原料、生产、加工等原因,产品在国外出现卫生质量问题造成不良影响

D.经出口检验检疫发现产品安全卫生质量不合格,且情况严重

【正确答案】:D

【本题分数】:0.5分

第2题

检验检疫机构对获得出口质量许可证的单位实行日常检查,对不符合要求被吊销质量许可证的,在质量许可证被吊销( )后,方可重新申请办理申请手续。

A.3个月

B.6个月

C.9个月

D.12个月

【正确答案】:B

【本题分数】:0.5分

第3题

从( )起检验检疫机构需对外经贸部公布的目录内的出口纺织品进行标签、挂牌和包装的产地标识的查验。

A.1993年3月4日

B.1993年6月1日

C.1994年3月4日

D.1994年6月4日

【正确答案】:A

【本题分数】:0.5分

第4题

下列关于《报检员证》的表述,正确的是( )。

A.《报检员证》可转借他人使用

B.《报检员证》的`有效期为3年

C.报检员应在《报检员证》有效期届满30 13前提出延期申请

D.报检员须经培训并考试合格后,方可延长《报检员证》的有效期

【正确答案】:C

【本题分数】:0.5分

第5题

需凭《出口安全质量许可证》报检的商品,报检时须将其许可证号填入《出境货物报检单》的( )栏目。

A.发货人

B.贸易方式

C.许可证/审批号

D.生产单位注册号

【正确答案】:C

【本题分数】:0.5分

第6题

下列选项中( )不是检验检疫部门实施出口商品质量许可制度范围内的商品。

A.机械

B.医疗器械

C.玩具

D.肉产品

篇6:高级会计师考试试题一

案例(一)

1.红星公司为增值税一般纳税企业,适用的增值税率为17%.该公司发生如下销售业务,销售价款均不含应向购买方收取的增值税额。

(1)红星公司与a公司签订一项购销合同,合同规定,红星公司为a企业建造安装两台电梯,合同价款为800万元。 按合同规定,a企业在红星公司交付商品前预付价款的20%,其余价款将在红星公司将商品运抵a公司并安装检验合格后才予以支付。红星公司于本年度12月25日将完成的商品运抵a企业,预计于次年1月 31日全部安装完成。该电梯的实际成本为580万元,预计安装费用为10万元。

(2)红星公司本年度销售给c企业一台机床,销售价款50万元,红星公司已开出增值税专用发票,并将提货单交与c企业,c企业已开出商业承兑汇票,商业汇票期限为三个月,到期日为次年2月3日。由于c企业车间内旋转该项新设备的场地尚未确定,经红星公司同意,机床待次年1月20日再予提货。该机床的实际成本为35万元。

(3)红星公司本年度1月5日销售给d企业一台大型设备。销售价款200万元。按合同规定,d企业于1月5日先支付货款的20%,其余价款分四次平均支付,于每年6月30日和12月31日支付。设备已发出,d企业已验收合格。该设备实际成本为120万元。

(4)红星公司本年度委托×商店代销一批零配件,代销价款40万元;本年度收到×商店交来的代销清单,代销清单列明已销售代销零配件的80%,×商店按代销价款的5%收取手续费。该批零配件的实际成本为25万元。

(5)红星公司本年度销售给×企业一台机床,销售价款为35万元,对企业已支付全部价款。该机床本年12月31日尚未完工,已发生的实际成本为15万元。

(6)红星公司于4月20日以托收承付方式向b企业销售一批商品,成本为6万元,增值税发票上注明:售价10万元,增值税17000元。该批商品已经发出,并已向银行办妥托收手续。此时得知b企业在另一项交易中发生巨额损失,资金周转十分困难,已经拖欠另一公司的货款。

(7)红星公司本年度12月1日销售一批商品,增值税发票上的售价8万元,增值税额13600元,销售成本为6万元,货到后买方发现商品质量不合格,电话告知红星公司,提出只要红星公司在价格上给予5%的折让,3天内保证付款,红星公司应允并已通知买方。

(8)红星公司上年度12月18日销售a商品一批,售价5万元,增值税额8500元,成本2.6万元。合同规定现金折扣条件为2/10;l/20;n/30.买方于上年度12月27日付款,享受现金折扣1000元。红星公司现金折扣处理采用总价法处理。本年度5月20日该批产品因质量严重不合格被退回。

要求:根据上述所给资料,计算红星公司度实现的营业收入、营业成本(要求列出计算过程,答案中的金额单位用万元表示)。

「参考答案」

营业收入=50+200×60%+40×80%+7.6-5=204.6(万元)

营业成本=35+120×60%+25×80%+6-2.6=130.4(万元)

「分析」会计制度规定,如果销售方对出售的商品还留有所有权的重要风险,如销售方对出售的商品负责安装、检验等过程,在这种情况下,这种交

(1)中的购销业务不能在20确认收入,因为安装服务为合同中的重要条款。

(2)中商品所有权已经转移,相关的收入已经收到或取得了收款的证据,因此应当确认收入、结转成本。营业收入为50万元、营业成本为35万元。

(3)为分期收款销售,在这种方式下按合同约定的收款日期分期确认营业收人。根据合同d企业在1月5日、6月 30日、12月 31日分别支付了60%的价款,因而年共实现营业收入200×60%万元,营业成本120×60%万元。

(4)中的委托代销商品在收到受托方的代销清单时再确认营业收入。因而按代销清单所列本年营业收入为40×80%万元,营业成本为25×80%万元

篇7:高级会计师考试试题[一]

案例(一)

1.红星公司为增值税一般纳税企业,适用的增值税率为17%.该公司20发生如下销售业务,销售价款均不含应向购买方收取的增值税额。

(1)红星公司与a公司签订一项购销合同,合同规定,红星公司为a企业建造安装两台电梯,合同价款为800万元。 按合同规定,a企业在红星公司交付商品前预付价款的20%,其余价款将在红星公司将商品运抵a公司并安装检验合格后才予以支付。红星公司于本年度12月25日将完成的商品运抵a企业,预计于次年1月 31日全部安装完成。该电梯的实际成本为580万元,预计安装费用为10万元。

(2)红星公司本年度销售给c企业一台机床,销售价款50万元,红星公司已开出增值税专用发票,并将提货单交与c企业,c企业已开出商业承兑汇票,商业汇票期限为三个月,到期日为次年2月3日。由于c企业车间内旋转该项新设备的场地尚未确定,经红星公司同意,机床待次年1月20日再予提货。该机床的实际成本为35万元。

(3)红星公司本年度1月5日销售给d企业一台大型设备。销售价款200万元。按合同规定,d企业于1月5日先支付货款的20%,其余价款分四次平均支付,于每年6月30日和12月31日支付。设备已发出,d企业已验收合格。该设备实际成本为120万元。

(4)红星公司本年度委托×商店代销一批零配件,代销价款40万元;本年度收到×商店交来的代销清单,代销清单列明已销售代销零配件的80%,×商店按代销价款的5%收取手续费。该批零配件的实际成本为25万元。

(5)红星公司本年度销售给×企业一台机床,销售价款为35万元,对企业已支付全部价款。该机床本年12月31日尚未完工,已发生的实际成本为15万元。

(6)红星公司于4月20日以托收承付方式向b企业销售一批商品,成本为6万元,增值税发票上注明:售价10万元,增值税17000元。该批商品已经发出,并已向银行办妥托收手续。此时得知b企业在另一项交易中发生巨额损失,资金周转十分困难,已经拖欠另一公司的货款。

(7)红星公司本年度12月1日销售一批商品,增值税发票上的售价8万元,增值税额13600元,销售成本为6万元,货到后买方发现商品质量不合格,电话告知红星公司,提出只要红星公司在价格上给予5%的折让,3天内保证付款,红星公司应允并已通知买方。

(8)红星公司上年度12月18日销售a商品一批,售价5万元,增值税额8500元,成本2.6万元。合同规定现金折扣条件为2/10;l/20;n/30.买方于上年度12月27日付款,享受现金折扣1000元。红星公司现金折扣处理采用总价法处理。本年度5月20日该批产品因质量严重不合格被退回。

要求:根据上述所给资料,计算红星公司2003年度实现的营业收入、营业成本(要求列出计算过程,答案中的金额单位用万元表示)。

「参考答案」

营业收入=50+200×60%+40×80%+7.6-5=204.6(万元)

营业成本=35+120×60%+25×80%+6-2.6=130.4(万元)

「分析」会计制度规定,如果销售方对出售的商品还留有所有权的重要风险,如销售方对出售的商品负责安装、检验等过程

篇8:学车考试科目一试题

学车考试科目一试题

1、判断开启前照灯远光时仪表板上(如图所示)亮起。

A、正确 B、错误

2、单选路口最前端的双白虚线是什么含义?

A、等候放行线 B、停车让行线 C、减速让行线 D、左弯待转线

3、单选危险报警闪光灯可用于下列什么场合?

A、在道路上跟车行驶时 B、遇到道路拥堵时 C、机动车发生故障停车时 D、引领后车行驶时 -->

4、判断装有ABS系统的机动车在冰雪路面上会最大限度缩短制动距离。

A、正确 B、错误 -->

5、单选当驾驶车辆行经两侧有行人且有积水的路面时,应怎样做?

A、加速通过 B、正常行驶 C、减速慢行 D、连续鸣喇叭 -->

6、单选交通肇事致一人以上重伤,负事故全部或者主要责任,并具有下列哪种行为的,构成交通肇事罪?

A、未带驾驶证 B、未报警 C、为逃避法律追究逃离事故现场的 D、未抢救受伤人员 -->

7、单选驾驶机动车在泥泞道路行驶时,最高速度不能超过多少?

A、15公里/小时 B、20公里/小时 C、30公里/小时 D、40公里/小时 -->

8、单选这个标志是何含义?

A、施工路段 B、车多路段 C、慢行 D、拥堵路段

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9、判断连续降雨天气,山区公路可能会出现路肩疏松和堤坡坍塌现象,行车时应选择道路中间坚实的路面,避免靠近路边行驶。

A、正确 B、错误 -->

10、判断这个标志的含义是警告前方有两个相邻的反向转弯道路。

A、正确 B、错误

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11、判断如图所示,这个标志设置在有人看守的铁路道口,提示驾驶人距有人看守的铁路道口的距离还有100米。

A、正确 B、错误

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12、判断这个标志的含义是指示此处设有室内停车场

A、正确 B、错误

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13、单选这个标志是何含义?

A、解除禁止借道 B、解除禁止变道 C、准许变道行驶 D、解除禁止超车

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14、单选夜间行车,可选择下列哪个地段超车?

A、交叉路口 B、窄路窄桥 C、路宽车少 D、弯道陡坡 -->

15、单选如图所示,在这种情况下不能够超车的原因是什么?

A、前车速度过快 B、我方车速不足以超越前车 C、路中心为黄线 D、前车正在超车

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16、判断机动车、非机动车和行人实行分道行驶,是为了规范交通秩序,提高通行效率。

A、正确 B、错误 -->

17、单选这是什么交通标志?

A、两侧变窄 B、右侧变窄 C、左侧变窄 D、桥面变窄

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18、单选(如图所示)这个符号的开关控制什么装置?

A、儿童安全锁 B、两侧车窗玻璃 C、电动车门 D、车门锁住开锁

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19、判断在这种情况下可以借右侧公交车道超车。

A、正确 B、错误

20、单选驾驶机动车跨越双实线行驶属于什么行为?

A、违章行为 B、违法行为 C、过失行为 D、违规行为 -->

21、单选驾驶机动车在道路上违反道路交通安全法的行为,属于什么行为?

A、违章行为 B、违法行为 C、过失行为 D、违规行为 -->

22、判断驾驶人在机动车驾驶证的6年有效期内,每个记分周期均未达到12分的,换发10年有效期的机动车驾驶证。

A、正确 B、错误 -->

23、单选这个标志是何含义?

A、T型交叉路口 B、Y型交叉路口 C、十字交叉路口 D、环行交叉路口

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24、单选这个标志是何含义?

A、高速公路停车区预告 B、高速公路避险处预告 C、高速公路服务区预告 D、高速公路停车场预告

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25、单选遇到前方车辆缓慢行驶时怎样行驶?

A、从两侧随意超越 B、从右侧借道超越 C、占对向车道超越 D、依次排队行驶

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26、单选正面安全气囊与什么配合才能充分发挥保护作用?

A、座椅安全带 B、防抱死制动系统 C、座椅安全头枕 D、安全玻璃

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27、单选关于醉酒驾驶机动车的'处罚,以下说法错误的是什么?

A、公安机 关交通管理部门约束至酒醒 B、吊销驾驶证 C、五年内不得重新取得机动车驾驶证 D、记6分 -->

28、判断仪表显示当前冷却液的温度是90度。

A、正确 B、错误

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29、单选如图所示,在这种情况下通过前方路口,应该怎么行驶?

A、减速或停车避让行人 B、加速通过 C、赶在行人前通过 D、靠左侧行驶

30、单选行车中下列哪个灯亮,提示驾驶人车辆制动系统出现异常?

A、图1 B、图2 C、图3 D、图4

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31、判断自愿降级的驾驶人需要到车辆管理所申请换领驾驶证。

A、正确 B、错误 -->

32、判断驾驶机动车遇紧急事务,可以边开车边接打电话。

A、正确 B、错误 -->

33、判断驾驶机动车在道路上发生交通事故,任何情况下都应标明现场位置后,先行撤离现场。

A、正确 B、错误 -->

34、单选如图所示,夜间驾驶机动车遇对方使用远光灯,无法看清前方路况时,以下做法正确的是什么?

A、保持行驶方向和车速不变 B、自己也打开远光灯行驶 C、降低车速,谨慎会车 D、加速通过,尽快摆脱眩目光线

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35、判断在这种情况的铁路道口要加速通过。

A、正确 B、错误

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36、单选在这个路口右转弯如何通行?

A、先让对面车左转弯 B、直接向右转弯 C、抢在对面车前右转弯 D、鸣喇叭催促

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37、单选路面上的白色标线是何含义?

A、车行道横向减速标线 B、道路施工提示标线 C、车行道纵向减速标线 D、车道变少提示标线

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38、单选这个标志是何含义?

A、分向车道 B、右转车道 C、掉头车道 D、左转车道

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39、单选这个标志是何含义?

A、40米减速行驶路段 B、最低时速40公里 C、解除时速40公里限制 D、最高时速40公里

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40、单选以下哪个指示灯亮时,表示发动机温度过高?

A、图1 B、图2 C、图3 D、图4

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41、判断避让特种车辆使其顺利通过后,车辆应有序回到原车道继续行驶,不要尾随特种车辆,以免发生交通事故。

A、正确 B、错误 -->

42、单选在以下路段不能倒车的是什么?

A、交叉路口 B、隧道 C、急弯 D、以上皆是 -->

43、单选如图所示,铁路道口禁止掉头的原因是什么?

A、有铁路道口标志 B、有铁路道口信号灯 C、铁路道口车流量大 D、容易引发事故

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44、单选这个标志是何含义?

A、人行横道 B、学生通道 C、儿童通道 D、注意行人

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45、单选在这种天气条件下行车如何使用灯光?

A、使用近光灯 B、不使用灯光 C、使用远光灯 D、使用雾灯

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46、判断夜间起步前,应当先开启近光灯。

A、正确 B、错误 -->

47、判断车辆行至交叉路口时,左转弯车辆在任何时段都可以进入左弯待转区。

A、正确 B、错误 -->

48、单选路中心的双黄实线属于哪一类标线?

A、指示标线 B、辅助标线 C、警告标志 D、禁止标线

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49、判断使用伪造、变造的驾驶证一次记12分。

A、正确 B、错误 -->

50、判断这个地面标记的含义是预告前方设有交叉路口。

A、正确 B、错误

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51、判断驾驶机动车在铁路道口、桥梁、陡坡、隧道或者容易发生危险的路段不能掉头。

A、正确 B、错误 -->

52、判断这个标志的含义是提醒车辆驾驶人前方是无人看守铁路道口。

A、正确 B、错误

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53、判断驾驶机动车在道路上掉头时,应当提前开启左转向灯。

A、正确 B、错误 -->

54、单选这是什么交通标志?

A、两侧变窄 B、右侧变窄 C、左侧变窄 D、桥面变窄

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55、单选这个标志是何含义?

A、环行交叉路口预告 B、十字交叉路口预告 C、互通立体交叉预告 D、Y型交叉路口预告

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56、单选发生交通事故时,下列哪种情况下当事人应当保护现场并立即报警?

A、未造成人员伤亡的 B、未发生财产损失事故 C、未损害公共设施及建筑物的 D、驾驶人有酒后驾驶嫌疑的 -->

57、判断驾驶人有使用其他车辆保险标志嫌疑的,交通警察可依法扣留车辆。

A、正确 B、错误 -->

58、单选这个标志是何含义?

A、路面高突 B、有驼峰桥 C、路面不平D、路面低洼

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59、单选机动车仪表板上(如图所示)亮表示什么?

A、空气内循环 B、地板及迎面出风 C、空气外循环 D、侧面及地板出风

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60、判断驾驶机动车碰撞建筑物、公共设施后可即行撤离现场。

A、正确 B、错误 -->

61、单选这个标志是何含义?

A、向左单行路 B、向右单行路 C、直行单行路 D、左转让行

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62、单选这个标志是何含义?

A、此路不通 B、T型路口 C、分流路口 D、减速通行

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63、单选这个标志是何含义?

A、左侧通行 B、不准通行 C、两侧通行 D、右侧通行

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64、判断这个标志的含义是警告前方出现向左的急转弯路。

A、正确 B、错误

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65、单选路面上的黄色标记是何含义?

A、禁止转弯 B、禁止掉头 C、允许掉头 D、禁止直行

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66、单选车辆通过凹凸路面时,应怎样做?

A、低速缓慢平稳通过 B、依靠惯性加速冲过 C、挂空挡滑行驶过 D、保持原速通过 -->

67、判断行经这种交通标线的路段要加速行驶。

A、正确 B、错误

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68、判断如图所示,在这种情况下遇到红灯交替闪烁时,要尽快通过道口。

A、正确 B、错误

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69、单选这个标志是何含义?

A、建议速度 B、最低速度 C、最高速度 D、限制速度

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70、判断驾驶机动车发生财产损失交通事故后,当事人对事实及成因无争议移动车辆时需要对现场拍照或者标划停车位置。

A、正确 B、错误 -->

71、单选牵引发生故障的机动车时,最高车速不得超过多少?

A、20公里/小时 B、30公里/小时 C、40公里/小时 D、50公里/小时 -->

72、单选这个标志是何含义?

A、十字交叉路口预告 B、互通式立体交叉预告 C、Y型交叉路口预告 D、环行交叉路口预告

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73、判断申请小型汽车汽车驾驶证的,年龄应在18周岁以上70周岁以下。

A、正确 B、错误 -->

74、判断驾驶机动车在道路上违反交通安全法规的行为属于违法行为。

A、正确 B、错误 -->

75、单选驾驶机动车向右变更车道前应仔细观察右侧车道车流情况的原因是什么?

A、准备抢行 B、判断有无变更车道的条件 C、迅速变更车道 D、准备迅速停车 -->

76、判断驾驶机动车遇到前方道路拥堵时,可以借用无人通行的非机动车道行驶。

A、正确 B、错误 -->

77、判断车辆发生爆胎后,驾驶人在尚未控制住车速前,不要冒险使用行车制动器停车,以避免车辆横甩发生更大的险情。

A、正确 B、错误 -->

78、判断驾驶人在驾驶证丢失后3个月内还可以驾驶机动车。

A、正确 B、错误 -->

79、单选这个标志是何含义?

A、高速公路服务区 B、高速公路加油站 C、高速公路休息区 D、高速公路客车站

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80、单选图中圈内白色横实线是何含义?

A、停止线 B、让行线 C、减速线 D、待转线

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81、单选这是什么踏板?

A、加速踏板 B、离合器踏板 C、制动踏板 D、驻车制动器

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82、判断驾驶机动车在路口遇到这种信号灯亮时,不能右转弯。

A、正确 B、错误

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83、单选如图所示,在这种情况下驶近路口,车辆可以怎么行驶?

A、只能直行 B、左转或者直行 C、左转或右转 D、直行或右转

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84、判断将转向灯开关向下拉,右转向灯亮。

A、正确 B、错误

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85、单选同车道行驶的车辆前方遇到下列哪种车辆不得超车?

A、大型客货车 B、出租汽车 C、执行任务的救护车 D、公共汽车 -->

86、单选图中圈内三角填充区域是什么标线?

A、网状线 B、停车线 C、减速线 D、导流线

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87、单选这个标志是何含义?

A、高速公路领卡处 B、高速公路收费处 C、高速公路检查站 D、设有ETC的收费站

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88、判断这个标志的含义是提醒前方两侧行车道或路面变窄。

A、正确 B、错误

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89、单选这是什么操纵装置?

A、驻车制动器操纵杆 B、节气门操纵杆 C、变速器操纵杆 D、离合器操纵杆

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90、单选驾驶机动车在路口遇到这种情况如何行驶?

A、可以向右转弯 B、靠右侧直行 C、遵守交通信号灯 D、停车等待

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91、判断行车中,制动报警灯亮,应试踩一下制动,只要有效可正常行车

A、正确 B、错误 -->

92、单选这个标志是何含义?

A、交叉路口 B、注意信号灯 C、注意行人 D、人行横道灯

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93、判断下列做法是否正确?

A、正确 B、错误

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94、判断牵引故障车时,牵引与被牵引的机动车,在行驶中都要开启危险报警闪光灯。

A、正确 B、错误 -->

95、单选在这段高速公路上行驶的最高车速是多少?

A、120公里/小时 B、100公里/小时 C、90公里/小时 D、60公里/小时

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96、判断在这段路的最高时速为每小时50公里。

A、正确 B、错误

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97、判断机动车仪表板上(如图所示)亮,提示发动机舱开启。

A、正确 B、错误

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98、单选对驾驶过程中接打手机的看法正确的是?

A、开车过程中不主动打电话,但是有电话打进来是可以边开车边接听手持电话 B、根据驾龄和驾驶技术,经验丰富的驾驶人可以在驾驶过程中接打手持电话 C、在车流量不大的道路上驾驶时,短时接听手持电话是可以的 D、开车需接打电话时,应该先找到安全的地方停车再操作 -->

99、判断驾驶人一边驾车,一边打手持电话是违法行为。

A、正确 B、错误 -->

100、单选驾驶机动车在没有中心线的道路上遇相对方向来车时怎样行驶?

A、减速靠右行驶 B、借非机动车道行驶 C、紧靠路边行驶 D、靠路中心行驶

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