要从以下三方面对今年的四级作文真题给以解读。 一、命题形式与考研接轨。 熟悉考研的同学会发现,考研英语一的大作文主要考查图画作文,英语二主要考查图表作文,而近两年,至从四六级大纲革以后,四级的作文更改了考查形式由原来的话题作文,书信作文变为图画作文,由原来的至少完成120个单词,现在变成了不能超过180个单词,足见在难度上加大。 二、内容紧紧围绕社会热点话题。 现在最为热门的话题就是科技给人们生活带来的便利及影响,其中科技就涉及到手机,电脑,网络。此类话题通常会有正反两面性。便利需要侧重好的方面进行描述,而影响则需侧重不好的有害的方面展开。如果图画的倾向性不明显的话,可以采用正反对比的形式。而这次四级考试有两个题目一个是人与手机,另一个是人与电脑,从图画的侧重点来看,都是负面性的。此类话题,对于广大考生来讲,比较容易驾驭。因为不会涉及到太难的生词。 三、考查重点是语言用词。 英语作文一贯的考查目标是是否能够用正确丰富的语言来表达思想。各位考生需要注意的是,在写句子时,首先得保证句子是对的,其次再考虑用不同的字眼表达同一概念,也就是同意替换的能力。 虽然每一年的作文题目都不一样,但是大同小异,我们可以通过历年的作文真题解读来提高自己的写作能力,以此来面对四六级作文考试,最后沪江的小编相信大家都能够在四级考试中取得一个优异的成绩。
分配利润为1000万元,盈余公积为500万元;本年实现净利润5000万元,分别提取法定盈余公积500万元、任意盈余公积250万元,宣告发放现金股利500万元。不考虑其他因素,该公司年末留存收益为( )万元。 A.5250 B.6000 C.6500 D.5750 13.下列各项中,关于无形资产会计处理表述正确的是( )。 A.已确认的无形资产减值损失在以后会计期间转回 B.使用寿命不确定的无形资产按月进行摊销 C.处置无形资产的净损益计入营业利润 D.出租无形资产的摊销额计入其他业务成本 14.已经确认减值损失的可供出售金融资产,在随后会计期间内公允价值上升且客观上与确认原减值损失的事项有关,在原已确认的减值损失范围内转回的金额应借记的会计科目是( )。 A.资产减值损失 B.其他综合收益 C.可供出售金融资产—减值准备 D.可供出售金融资产—利息调整 15.2015年12月31日,某企业“材料采购”总账科目借方余额为20万元,“原材料”总账科目借方余额为25万元,“材料成本差异”总账科目贷方余额为3万元。不考虑其他因素,该企业资产负债表中“存货”项目期末余额为( )万元。 A.48 B.45 C.42 D.22 16.某企业因水灾毁损一批实际成本为500000元的库存商品。其残料价值50000元已验收入库,应由保险公司赔偿300000元。不考虑其他因素,下列选项中,关于毁损库存商品的会计处理正确的是( )。 A.批准处理前: 借:待处理财产损溢 500000 贷:主营业务成本 500000 B.批准处理后: 借:其他应收款 300000 库存商品 50000 营业外支出 150000 贷:待处理财产损溢 500000 C.批准处理后: 借:管理费用 150000 贷:待处理财产损溢 150000 D.批准处理前: 借:待处理财产损溢 150000 贷:库存商品 150000 17.下列各项中,企业按税法规定缴纳的税金应记入“管理费用”科目核算的是( )。 A.设立营业账簿交纳的印花税 B.转让厂房交纳的土地增值税 C.进口商品交纳的关税 D.代扣代缴管理人员个人所得税 18.2015年10月,某企业销售应税消费品确认应交增值税20万元、消费税30万元、应交城市维护建设税3.5万元。不考虑其他因素,该企业2015年10月份利润表“营业税金及附加”项目本期金额为( )万元。 A.53.5 B.23.5 C.50 D.33.5 19.某公司年初资本公积为1500万元,本年已入账可供出售金融资产公允价值增值净额200万元;经股东大会批准,用资本公积转增资本300万元。不考虑其他因素,该公司年末的资本公积为( )万元。 A.1700 B.1500 C.1200 D.1400 20.某制造企业采用成本模式计量投资性房地产,下列各项中,其计提的折旧应记入的会计科目是( )。 A.其他业务成本 B.营业外支出 C.投资收益 D.管理费用 上面的这些真题只是真题中的一部分,我们要想要做完整的真题,就请大家继续关注沪江网,继续关注小编的后续更新,相信会帮助大家很多的。
面对高考真题,你会不会选错呢?
出现了 field trip, teacher, regulations等,可推测本题是关于教师和学生的话题。 详解:女士说她昨天很生气,因为生物老师不让她解释她没有参加校外实习的原因,而是直接不让她通过考试;男士说如果自己是女士,他也会有相同的感受。由此可知,男士很理解女士现在的心情,故答案为A)。 6. M: I really can't stand the way David controls the conversation all the time. If he is goingto be at your Christmas party, I just won't come. W: I'm sorry you feel that way, but my mother insists that he come. Q: What does the woman imply? D)。未听先知:每四个选项均以she作主语,其中出现了 come, invite, party等,由此可以推测本题考查的内容与聚会有关。 详解:对话中,男士抱怨说自己实在无法忍受戴维主导谈话的方式,并说如果戴维参加女士的圣诞晚会,自己就不去了;女士感到遗憾,说是她母亲坚持请戧维来。言外之意是,女士不得不请戯维来参加圣诞晚会,故答案为D)。 7 W: You're taking a course with Prof. Johnson. What's your impression so far? M: Well, many students could hardly stay awake in his class without first drinking a cup ofcoffee. Q: What does the man imply? C) 未听先知:选项中
对于大学生来说,英语四六级考试是大家在大学期间最熟悉的一门英语等级考试了,因为这是所有大学生都必须参加的英语等级考试。既然是等级考试,所以就会有一定的难度,就拿英语听力来说,因为我们高考并不考听力 ,所以大学生的听力能力都比较差,所以大家就要多加练习。下面,沪江小编就为大家总结出2016年6月的英语四级真题。 Section A Directions: In this section, you will hear three news reports。 At the end of each news report, you will hear two or three questions
六级听力部分囊括的分值较高,这也是很多考生重视它的一个原因。每种类型的听力题考察的方向不同,但都是在听上下功夫。无论什么方法,只要能让自己的听力提高就是好办法,即使是在被别人说成很笨的方法。关键在于找到适合自己的方法,那么在此之前先来看看下面的真题吧,2016年的真题距今较近,是非常值得研究的内容。 PartⅡ Listening Comprehension (30 minutes) Section A Directions:In this section, you will hear two long conversations. At the end of each
随着英语在我们日常生活中使用频率的不断增加,我们对于英语的重视程度也随之不断提高。对于英语而言,大学生在毕业前应当尽力去通过大学生英语六级水平考试,从而才以后找工作时能够占据一定程度的优势。那么就六级考试而言,为了让大家对六级考试有一个大概的认识,我给大家讲六级考试部分真题进行了摘录,希望对大家能够有所帮助。 Section A Directions:In this section,there is a passage with ten blanks.You are required to select one word for each blank from a list of choices given in a word bank following the passage.Read the passage through carefully before making your choices.Each choice in the bank is identified by a letter.Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the centre.You may not use any of the words in the bank more than once. Pursuing a career is an essential part of adolescent development.“The adolescent becomes an adult when he_26_a real job.”To cognitive researchers like Piaget,adulthood meant the beginning of an_27_. Piaget argued that once adolescents enter the world of work,their newly acquired ability to form hypotheses allows them to create representations that are too ideal.The_28_of such ideals,without the tempering of the reality of a job or profession,rapidly leads adolescents to become _29_ of the non-idealistic world and to press for reform in a characteristically adolescent way.Piaget said:“True adaptation to society comes_30_when the adolescent reformer attempts to put his ideas to work.” Of course,youthful idealism is often courageous,and no one likes to give up dreams.Perhaps,taken_31_out of context,Piaget’s statement seems harsh.What he was_32_,however,is the way reality can modify idealistic views.Some people refer to such modification as maturity.Piaget argued that attaining and accepting a vocation is one of the best ways to modify idealized views and to mature. As careers and vocations become less available during times of _33_,adolescents may be especially hard hit.Such difficult economic times may leave many adolescents_34_about their roles in society.For this reason,community interventions and government job programs that offer summer and vacation work are not only economically_35_but also help to stimulate the adolescent’s sense of worth. A)automatically I)incidentally B)beneficial J)intolerant C)capturing K)occupation D)confused L)promises E)emphasizing M)recession F)entrance N)slightly G)excited O)undertakes H)existence 以上就是我对于六级考试阅读部分真题的摘录,希望大家能够认真阅读,准确地把握真题的难度与出题思路,从而总结出一套详细的做题技巧,以便大家在考试正面对真题能够游刃有余,进而取得不错的成绩。希望本文对正在进行六级备考的同学能够有所帮助。
现在已经进入六月,大家即将要迎来一次新的四六级考试,相信大家现在也已经进入四六级考试的最后冲刺阶段,这个阶段其实就是查漏补缺的阶段,哪里有问题我们要着重复习哪个部分。当然这时候我们更需要做大量的习题,那么最好的习题就是历年真题了。下面,沪江小编就为大家总结出2016年6月的英语四级考试真题。 Part II Listening Comprehension (30 minutes) 听力音频MP3文件,点击进入听力真题页面 Section A Directions: In this section, you will hear three news reports。 At the end
2017年的英语四级考试马上到来,在这准备考试之前,大家一定处于一个紧张的复习阶段。复习要讲究技巧,大家可以针对自己比较弱的方面进行加强辅导。平时多做做往年的例题,下面小编为大家提供2016英语四级翻译真题。大家可以看看往年的出题模式/ 四级翻译(功夫): 功夫(Kung Fu)是中国武术(martial arts)的俗称。中国武术的起源可以追溯自卫的需要,狩猎活动以及古代中国的军事训练,它是中国传统体育运动的一种。年轻人,老年人都练,它已逐渐演变成了中国文化的独特元素,作为中国的国宝,功夫有上百种的风格,是世界上练得最多的艺术形式,有些风格模仿了动物的动作。还有一些则受到中国哲学思想,神话和传说的启发。 Kung Fu is the folk name of Chinese martial arts, which dates back to the need of self-defense, hunting, and military drill in ancient China. It is one of China’s traditional sports, and all people, old and young, would participate in. It has gradually evolved into a unique element of the Chinese culture. As a national treasure of China, it has hundreds of styles. Meanwhile, it is also the most practiced art form in the world. Some styles imitate the movements of animals, while others are inspired by Chinese philosophy, myth and legend. 以上就是英语四级的翻译真题,要想提高自己的英语翻译能力。最简单的方法就是多做题,有错的不要紧,只要找到错的地方及时纠正。大家可以选择沪江网的学习平台,上面有更多的例题供大家学习。
选词填空一直是很多考生的难点,选出一个词放进原文,是上下文连贯。这种题型考察的是多方面的英语能力,可能出现一个选错,一堆错误的后果,所以这种题型一定要在平时训练好。六级考试的时候,这种题型的难度更是不小。和沪江小编一起看看今年的六级选词填空的真题吧! Directions: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in a word bank following the passage. Read the passage through carefully before making your choices. Each choice in the bank is identified by a letter. Please mark the corresponding letter for each item on Answer Sheet 2 with a single through the center. You may not use any of the word in the bank more than once. Let’s all stop judging people who talk to themselves. New research says that those who can’t seem to keep their inner monologues (独白) in are actually more likely to stay on task, remain ___26___ better and show improved perception capabilities. Not bad, really, for some extra muttering. According to a series of experiments published in the Quarterly Journal of Experimental Psychology by professors Gary Lupyan and Daniel Swignley, the act of using verbal clues to ___27___ mental pictures helps people function quicker. In one experiment, they showed pictures of various objects to twenty ___28___ and asked them to find just one of those, a banana. Half were ___29___ to repeat out loud what they were looking for and the other half kept their lips ___30___ . Those who talked to themselves found the banana slightly faster than those who didn’t, the researchers say. In other experiments, Lupyan and Swignley found that ___31___ the name of a common product when on the hunt for it helped quicken someone’s pace, but talking about uncommon items showed no advantage and slowed you down. Common research has long held that talking themselves through a task helps children learn, although doing so when you’ve ___32___ matured is not a great sign of ___33___The two professors hope to refute that idea, ___34___ that just as when kids walk themselves through a process, adults can benefit from using language not just to communicate, but also to help “augment thinking”. Of course, you are still encouraged to keep the talking at library tones and, whatever you do, keep the information you share simple, like a grocery list. At any ___35___ , there’s still such a thing as too much information. A) Apparently B) Arrogance C) Brilliance D) Claiming E) Dedicated F) Focused G) Incur H) Instructed I) Obscurely J) Sealed K) spectators L) Trigger M) Uttering N) Volume O) Volunteers 参考答案 26. F) focused 27. L) trigger 28. O) volunteers 29. H) instructed 30. J) sealed 31. M) uttering 32. A) apparently 33. C) brilliance 34. D) claiming 35. N) volume 大家可以尝试着做一下这道题,感受一下六级英语考试中选词填空的威力。如果你觉得难度不大,恭喜你,你的英语已经很不错了。如果你觉得很难,对完答案没有做对几个,那就要努力学习,勤于练习了。