2019湖北专升本《会计学原理》参考教材

发布时间:2019-07-13


《基础会计》

ISBN:978-7-5654-1784-9

作者:陈国辉 迟旭升

出版社:东北财经大学出版社


下面小编为大家准备了 专升本 的相关考题,供大家学习参考。

必须维生素K参与,才能在肝细胞生成的凝血因子是(  )


A.Ca2+

B.Ⅷ因子

C.Ⅲ因子

D.Ⅻ因子

E.ⅡⅦⅨⅩ因子
答案:E
解析:

Thenumber of speakers of English in Shakespeare′s time is estimated to have beenabout five million.Today it is estimated that some 260 million people speak itas a(an)21?language,mainlyin the United States,Canada,Great Britain,Ireland,South Africa,Australiaand New Zealand.In addition to the standard varieties of English found inthese areas,22?are a greatmany regional and social varieties of the language as well as?23?levels of usage that are employedboth in its spoken and written forms.
In fact,it is?24?to estimate the numberof people in the world who have acquired an adequate working knowledge ofEnglish in addition to their own languages.The?25?for English learningand the situations in which such learning takes place are so varied that itis 26 to explain and still moredifficult to judge?27?forms an adequateworking knowledge for each situation.
The main reason forthe widespread?28?for English is its present dayimportance as a world language.Besides 29 the indefinite needs of its nativespeakers,English is a language in which some of important works inscience,technology,and other?30 are beingproduced,and not always by native speakers.It is widely used for 31 purposes as meteorological(气象的)and airport communications,international conferences,and the?32?of information over the radio andtelevision networks of many?33.It is a language of widercommunication for a number of developing countries,specially former Britishcolonies.Many of these countries have multilingual?34.and need a language for internalcommunication in such matters as government,commerce,industry,,law and 35 as well as for internationalcommunication and for entrance to the scientific and techno-logicaldevelopments in the West.

第26题答案是( )

A.simple
B.natural
C.practical
D.difficult
答案:D
解析:
该空后面的still more difficult就是提示。

在一般保证中,保证人所享有的抗辩权是(  )。


A.先履行抗辩权

B.同时履行抗辩权

C.不安抗辩权

D.先诉抗辩权
答案:D
解析:
本题属于基本概念理解题,考核的知识点是一般保证中的抗辩权。一般保证,是指当事人在保证合同中约定,在债务人不能履行债务时,由保证人承担保证责任的保证。在一般保证中,保证人享有先诉抗辩权。先诉抗辩权是指保证人在主合同纠纷未经审判或者仲裁,并就债务人财产依法强制执行仍不能履行债务前,对债权人可以拒绝承担保证责任。先诉抗辩权是法律基于保证的从属性和补充性而设立的专属于保证人的一种抗辩权。本题中选项D符合题意,是正确的答案。选项A、B、C中的抗辩权虽然也可以由保证人援用,但不是专属于一般保证的权利,因此,选项A、B、C都是错误的。 【评注】在理解和掌握一般保证中的抗辩权外,还应掌握其他各种抗辩权的含义和适用范围。

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