1、陕西省农村信用社公开招聘考试真题 2011年及答案解析(总分：100.00，做题时间：90 分钟)一、单项选择题(总题数：55，分数：55.00)1.公检司法和有关单位必须持有县级以上主管部门正式公函，经_批准方可查阅。（分数：1.00）A.主任B.会计主管C.档案管理员D.联社会计科长2.借款人和担保人依法宣布破产，进行清偿后，未能还清的贷款应由原贷款科目调入_科目。（分数：1.00）A.正常贷款B.逾期贷款C.呆滞贷款D.呆账贷款3.存款人销户时，需交回_。（分数：1.00）A.各种重要空白凭证和开户许可证B.各种重要空白凭证C.开户许可证D.不需交回各种重要空白凭证和开户许可证4.在凯恩
2、斯的流动性偏好理论中，投机性货币需求把用于储存财富的资产划分为_。（分数：1.00）A.货币与债券B.股票与债券C.现金与存款D.储蓄与投资5.在不同货币制度下，汇率的决定基础各不相同。纸币流通条件下汇率决定的基础是_。（分数：1.00）A.法定平价B.铸币平价C.货币含金量D.购买力平价6.市场利率下降，对股票价格的影响是_。（分数：1.00）A.上升B.不变C.下降D.不确定7.存款类金融机构在经营过程中会面临各种风险，其中，由于借款人不能按时归还贷款人的本息而使贷款人遭受损失的可能性的风险是_。（分数：1.00）A.国家风险B.信用风险C.利率风险D.汇率风险8.货币市场是各国金融市场的
3、重要组成部分，其最基本的功能是_。（分数：1.00）A.调剂余缺，满足短期融资需要B.为各种信用形式的发展创造条件C.为政策调控提供条件和场所D.有利于企业重组9.存款类金融机构的资本金是一项重要负债，其关键作用是_。（分数：1.00）A.吸收意外亏损B.防范经营风险C.展示银行实力D.保障资本充足率10.按照存款来源的信用创造性质划分，存款可分为_。（分数：1.00）A.对公存款和原始存款B.对公存款和对私存款C.原始存款和派生存款D.定期存款和活期存款11.存款类金融机构为满足其流动性需要，必须保持足够数量的准备金。其维持适度现金资产存量的必要保障是_。（分数：1.00）A.适时灵活地调节
4、现金资产存量B.现金来源合理C.现金运用合理D.适时灵活地调节现金资产流量12._是信用合作社从税后利润中按规定比例提取形成的积累资金。（分数：1.00）A.资本公积B.盈余公积C.利润分配D.公积金13.托收承付结算方式中，国务院关于国有企业销货收入扣款的规定扣款顺序是_。（分数：1.00）A.预留工资、缴纳税款、付到期贷款、应偿付货款、应上缴利税B.缴纳税款、预留工资、付到期贷款、应偿付货款、应上缴利税C.付到期货款、预留工资、缴纳税款、应偿付货款、应上缴利税D.付到期货款、应偿付货款、预留工资、缴纳税款、应上缴利税14.初级会计人员继续教育的时间每年累计不少于 72小时，其中自学时间每年
5、累计不少于_小时。（分数：1.00）A.60B.42C.48D.2415.公司以其所持有的上市公司依法可转让股票出质向信用社贷款，并订立书面质押合同。根据我国担保法规定，质押合同生效时间为_。（分数：1.00）A.贷款合同签订之日B.质押合同签订之日C.权利凭证交付之日D.向登记机构办理出质登记之日16.下列各项中，不属于投资项目现金流出量内容的是_。（分数：1.00）A.固定资产投资B.折旧与摊销C.无形资产投资D.新增经营成本17.下列权利不可以质押的是_。（分数：1.00）A.保险单B.支票C.存款单D.汇单18.取得作为交易性金融产品的权益性证券直接相关的手续费用，佣金等交易费用应借记
6、_账户。（分数：1.00）A.股本B.资本公积C.财务费用D.投资收益19.在下列各项中，能够反映上市公司价值最大化目标实现程度的最佳指标是_。（分数：1.00）A.总资产报酬率B.净资产收益率C.每股市价D.每股利润20.下列各项中_会引起企业财务风险。（分数：1.00）A.举债经营B.生产组织不合理C.销售决策失误D.新材料出现21.下列各项中，导致负债总额变化的是_。（分数：1.00）A.赊销商品B.赊购商品C.开出银行汇票D.用盈余公积转增资本22.某人拟进行一项投资，希望进行该项投资后每年都可以获得 1000元的收入，年收益率为 10%，则目前的投资额应是_元。（分数：1.00）A.
7、10000B.11000C.20000D.2100023.某人年初存入银行 1000元，假设银行按每年 10%的复利计息，每年年末取出 200元，则最后一次能够足额 200元的提款时间是_。（分数：1.00）A.5年B.8年末C.7年D.9年末24.储户办理异地托收续存时，由_扣缴个人利息所得税。（分数：1.00）A.原开户社B.受托社C.联社D.不扣税25.下列各项，不构成应收账款入账价值的是_。（分数：1.00）A.赊销商品的价款B.代购货方垫付的保险费C.代购货方垫付的运杂费D.销售货物发生的商业折扣26.下列各项中，不属于原始凭证基本内容的是_。（分数：1.00）A.填制的日期B.经济
8、业务的内容C.接受单位的名称D.经济业务的记账方向27.某企业年初所有者权益 160万元，本年度实现净利润 300万元，以资本公积转增资本 50万元，提取盈余公积 30万元，向投资者分配现金股利 20万元。假设不考虑其他因素，该企业年末所有者权益为_万元。（分数：1.00）A.360B.410C.440D.46028.农村信用社开始以“三性”为主要内容的改革是在_的领导下进行的。（分数：1.00）A.国务院B.中国银监会C.中国人民银行D.中国农业银行29.下列各项，不构成企业委托加工物资成本的是_。（分数：1.00）A.加工中实际耗用物资的成本B.支付的加工费用和保险费C.收回后直接销售物资
9、的代收代缴消费税D.收回后继续加工物资的代收代缴消费税30.下列各项，会引起企业资产与所有者权益总额同时增减变动的是_。（分数：1.00）A.宣告发放股票股利B.资本公积转增资本C.盈余公积转增资本D.接受投资者追加投资31.在多种利率并存的条件下起决定作用的利率是_。（分数：1.00）A.基准利率B.差别利率C.实际利率D.公定利率32.马科维茨指出，在同一期望收益前提下，最为有效的投资组合是_。（分数：1.00）A.高收益B.低收益C.高风险D.低风险33._是指按借贷协议在一定时期可以变动的利率，其具有一定的科学合理性。（分数：1.00）A.名义利率B.实际利率C.固定利率D.浮动利率3
10、4.现有一张无偿还期债券，其市场价格是 20元，当永久年金是 5元时，该债券的年内回报率是_。（分数：1.00）A.27.5%B.25%C.20.5%D.15%35.资产风险度与预期收益的关系是_。（分数：1.00）A.预期收益率相同，资产风险度一定相同B.预期收益率相同，资产风险度不一定相同C.资产风险度相同，预期收益率一定相同D.资产风险度不同，预期收益率一定相同36.金融衍生工具价值主要依据原生金融工具的_确定。（分数：1.00）A.当前价格B.票面价格C.未来价格D.现期收益37.在套利操作中，套利者通过即期外汇交易买入高利率货币，同时做一笔远期外汇交易，卖出与短期投资期限相吻合的该货
11、币。这种用来防范汇率风险的方法被称为_。（分数：1.00）A.掉期交易B.货币互换交易C.期权交易D.套利交易38.跨国公司在对海外子公司财务报表进行并表处理时遇到的汇率风险类型属于_。（分数：1.00）A.流动风险B.折算风险C.系统风险D.经济风险39.根据购买力平价理论，决定汇率长期趋势的主导因素是_。（分数：1.00）A.相对利率B.总供给C.总需求D.相对通货膨胀率40.既针对未来预期的汇率变动又针对未来收益的风险类型是_。（分数：1.00）A.未来风险B.经济风险C.汇率风险D.预期风险41.货币可兑换程度主要取决于国家的_。（分数：1.00）A.技术实力B.经济实力C.经济结构D
12、.政治政策42.结构性国际收支出现逆差时，发展中国家往往采取的措施是_。（分数：1.00）A.财政政策B.缓冲政策C.汇率政策D.直接管制措施43.货币政策最终目标之间基本统一的是经济增长与_。（分数：1.00）A.稳定物价B.供求平衡C.充分就业D.国际收支平衡44.我国自改革开放起至 1997年，货币政策双重传导机制中的直接传导所运用的货币政策工具是信贷计划与_。（分数：1.00）A.央行贷款B.信贷限额C.公开市场业务D.央行基准利率45.在市场经济条件下，社会总需求是指_。（分数：1.00）A.消费需求和投资需求B.进口需求和出口需求C.全社会固定资产投资总额D.有货币支付能力的总需求
13、46.一般性货币政策的主要作用在于对_进行总量调控，对整个经济产生影响。（分数：1.00）A.货币储存量B.货币供应量C.货币发行量D.现金发行量47.将货币当局概览和存款银行概览归并，剔除中央银行与存款银行之间的信贷往来而合成的是_。（分数：1.00）A.资产概览B.信贷概览C.供应概览D.货币概览48._是指企业可以在一年或者越过一年的一个营业周期内变现或者运用的资产。（分数：1.00）A.流动资产B.流动负债C.非流动资产D.非流动负债49.我国的政权组织形式是_。（分数：1.00）A.民主集中制B.人民代表大会制度C.人民民主专政制度D.无产阶级专政制度50.对特定消费品和特定消费行为
14、征收的税是_。（分数：1.00）A.增值税B.消费税C.特别增值税D.营业税51.数据流图用于抽象描述一个软件的逻辑模型，数据流图由一些特定的图符构成。下列图符名标识的图符不属于数据流图合法图符的是_。（分数：1.00）A.控制流B.加工C.数据存储D.源和潭52.软件需求分析阶段的工作，可以分为四个方面：需求获取、需求分析、编写需求规格说明书以及_。（分数：1.00）A.阶段性报告B.需求评审C.总结D.都不正确53.下述关于数据库系统的叙述中正确的是_。（分数：1.00）A.数据库系统减少了数据冗余B.数据库系统避免了一切冗余C.数据库系统中数据的一致性是指数据类型的一致D.数据库系统比文
15、件系统能管理更多的数据54.关系表中的每一横行称为一个_。（分数：1.00）A.元组B.字段C.属性D码55.数据库设计包括两个方面的设计内容，它们是_。（分数：1.00）A.概念设计和逻辑设计B.模式设计和内模式设计C.内模式设计和物理设计D.结构特性设计和行为特性设计二、英语阅读理解题(总题数：0，分数：0.00)三、(A)(总题数：1，分数：10.00)If the trade unionist Jimmy Hoffa were alive today, he would probably represent civil servant. When Hoffa“s Teamsters w
16、ere in their prime in 1960, only one in ten American government workers belonged to a union; now 36% do. In 2009 the number of unionists in America“s public sector passed that of their fellow members in the private sector. In Britain, more than half of public-sector workers but only about 15% of pri
17、vate-sector ones are unionized. There are three reasons for the public-sector unions“ thriving. First, they can shut things down without suffering much in the way of consequences. Second, they are mostly bright and well-educated. A quarter of America“s public-sector workers have a university degree.
18、 Third, they now dominate left-of-centre politics. Some of their ties go back a long way. Britain“s Labor Party, as its name implies, has long been associated with trade unionism. Its current leader, Ed Miliband, owes his position to votes from public-sector unions. At the state level their influenc
19、e can be even more fearsome. Mark Baldassare of the Public Policy Institute of California points out that much of the state“s budget is patrolled by unions. The teachers“ unions keep an eye on schools, the CCPOA on prisons and a variety of labor groups on health care. In many rich countries average
20、wages in the state sector are higher than in the private one. But the real gains come in benefits and work practices. Politicians have repeatedly “backloaded“ public-sector pay deals, keeping the pay increases modest but adding to holidays and especially pensions that are already generous. Reform ha
21、s been vigorously opposed, perhaps most egregiously in education, where charter schools, academies and merit pay all faced drawn-out battles. Even though there is plenty of evidence that the quality of the teachers is the most important variable, teachers“ unions have fought against getting rid of b
22、ad ones and promoting good ones. As the cost to everyone else has become clearer, politicians have begun to clamp down. In Wisconsin the unions have rallied thousands of supporters against Scott Walker, the hardline Republican governor. But many within the public sector suffer under the current syst
23、em, too. John Donahue at Harvard“s Kennedy School points out that the norms of culture in Western civil services suit those who want to stay put but is bad for high achievers. The only American public-sector workers who earn well above ￥250,000 a year are university sports coaches and the president
24、of the United States. Bankers“ fat pay packets have attracted much criticism, but a public-sector system that does not reward high achievers may be a much bigger problem for America.（分数：10.00）(1).It can be learned from the first paragraph that _.（分数：2.00）A.Teamsters still have a large body of member
25、sB.Jimmy Hoffa used to work as a civil servantC.unions have enlarged their public-sector membershipD.the government has improved its relationship with unionists(2).Which of the following is true of Paragraph 2? _（分数：2.00）A.Public-sector unions are prudent in taking actionsB.Education is required for
26、 public-sector union membershipC.Labor Party has long been fighting against public-sector unionsD.Public-sector unions seldom get in trouble for their actions(3).It can be learned from Paragraph 4 that the income in the state sector is _.（分数：2.00）A.illegally securedB.indirectly addedC.excessively in
27、creasedD.fairly adjusted(4).The example of the unions in Wisconsin shows that unions _.（分数：2.00）A.often run against the current political systemB.can change people“s political attitudesC.may be a barrier to public-sector reformsD.are dominant in the government(5).John Donahue“s attitude towards the
28、public-sector system is one of _.（分数：2.00）A.disapprovalB.appreciationC.toleranceD.indifference四、(B)(总题数：1，分数：10.00)The leaders of Detroit“s struggling Big Three automakers are appearing before the Senate today, where prospects of ￥25 billion in emergency loans to the industry appear to be stalling.
29、Amid GOP cries of “corporate welfare,“ Senate Majority Leader Reid introduced a bill yesterday to let the automakers and component suppliers tap into some of the money Congress allotted in the ￥700 billion financial bailout. Reid, launching a lame-duck session, warned of a “potential meltdown“ in th
30、e industry with devastating consequences. He said 355,000 people are employed by the industry and 4.5 million more work in related industries. An additional 1 million people, retirees and their relatives, are covered by retirement and medical plants within the industry, he said. The Big Three-Genera
31、l Motors, Ford, and Chrysler-have been whipsawed by the faltering economy and credit crunch. But the odds do not look good for Detroit. At the heart of the debate is whether automakers are deserving-as a linchpin of the U.S. economy-or are, in the words of one high-profile critic, Republican Sen. Ri
32、chard Shelby of Alabama, an innovation-averse “dinosaur“. Shelby, appearing Sunday on Meet the Press, said “Get rid of the management. Get rid of the boards-the people who brought them to where they are today. This is a dead end. It“s a road to nowhere, and it“s a big burden on the American taxpayer
33、.“ Republicans attacked the measure on several fronts. Some questioned the rush to judgment, others warned that other industries would soon line up for help. And some charged that the firms brought on their troubles by agreeing to union contracts with wages and benefits costing an average of ￥73 an
34、hour, compared with ￥28 an hour for the average private firm. GOP Sen. Aden Specter of Pennsylvania said the ￥700 billion rescue was the No. 1 issued when he toured the state recently. “Candidily, the temperature of my constituents was boiling, 212 degrees Fahrenheit, and the thermometer was broken,
35、“ he said. Some opponents prefer that the automakers pursue Chapter 11 reorganizations instead of hitting up Uncle Sam. Democrats argue that the ￥25 billion is only 4 percent of the bigger bailout. Reid“s spokesman, Jim Manley, said the bill has robust language on corporate oversight, taxpayer prote
36、ctions, and executive compensation limits. A compromise could be struck if Democrats bowed to GOP pressure and, instead of new loans, rewrote the rules for ￥25 billion in loans granted to automakers to help them retool factories to build fuel-efficient vehicles. “It“s mind boggling,“ one Republican
37、said of Democrats“ intransigence. “If I were them, I“d want to get this off my plate before Obama becomes president.“ The automotive executives, Alan Mulatly, Ford“s president and CEO, Robert Nardelli, Chrysler“s chairman and CEO, and Rick Wagoner, GM“s chairman and CEO, are to appear before the Sen
38、ate Banking Committee. Shelby is the top Republican on the panel. The post-election lame-duck session is the last chance to sign off on the measure during this Congress. The bill probably can pass the House, but prospects are iffy in the Senate, where Democrats need 60 votes to block an expected fil
39、ibuster. If nothing passes, it could be taken up in January by the next Congress, which will have a broader Democratic majority.（分数：10.00）(1).Harry Reid proposed a bill for the automakers because _.（分数：2.00）A.GOP called for “corporate welfare“B.the leaders of the Big Three came to Senate to stall th
40、e loansC.the breakdown of American auto industry will affect millions of people“s lifeD.￥700 billion emergency loans is to be tapped into(2).We may infer from the third paragraph that _.（分数：2.00）A.the Big Three partly led to the bad economy and credit crunchB.people doubted the auto industry as the
41、backbone of the economyC.the automakers lacked the spirit of innovation in the pastD.Richard Shelby, a high-profile critic, dislikes big animals like dinosaurs(3).Sen. Arlen Specter is quoted in Paragraph 6 to _.（分数：2.00）A.reflect the reaction of the ordinary people to the billB.illustrate people“s
42、approval of passing the measureC.demonstrate the troubles caused by agreeing to union contractsD.show the devastating impact of auto industry on society(4).On which of the following statements would the author most probably agree? _（分数：2.00）A.Democrats should reach an agreement in the face of Republ
43、ican pressureB.Senator Reid should send the bill after Obama becomes presidentC.￥25 billion in loans should be solely used for updating factoriesD.The chance of passing the bill in January would be greater than now(5).The passage intends to tell us that _.（分数：2.00）A.the gloomy prospects of passing R
44、eid“s bill on saving the auto industryB.the possibility of a compromise between two parties on bailing out auto industryC.the correlation between sescuing auto industry and two parties“ stanceD.the great difference between Democrats and Republics on rescuing in the Big Three五、简答题(总题数：6，分数：25.00)56.简
45、述中央银行集中保管存款准备金的目的和用途。 （分数：4.00）_57.罚款和罚金哪一个属于行政处罚? （分数：4.00）_58.简述现代市场经济国家金融体系的基本构成。 （分数：5.00）_59.物权按客体的不同可作哪些分类?在什么情况下无物权处分人无权转让财产，受让人有权取得该物的所有权，且原物权所有者不得追回，但可以向无物权处分人索取赔偿? （分数：4.00）_60.简述职务侵占罪与侵占罪的区别。 （分数：4.00）_61.简述微型计算机系统的组成。 （分数：4.00）_陕西省农村信用社公开招聘考试真题 2011年答案解析(总分：100.00，做题时间：90 分钟)一、单项选择题(总题数：
46、55，分数：55.00)1.公检司法和有关单位必须持有县级以上主管部门正式公函，经_批准方可查阅。（分数：1.00）A.主任 B.会计主管C.档案管理员D.联社会计科长解析：解析 公检司法和有关单位必须持有县级以上主管部门正式公函，经主任批准方可查阅。2.借款人和担保人依法宣布破产，进行清偿后，未能还清的贷款应由原贷款科目调入_科目。（分数：1.00）A.正常贷款B.逾期贷款C.呆滞贷款D.呆账贷款 解析：解析 借款以及担保人依法宣布破产的，未能还清的贷款债权人账目中由原贷款科目调入呆账贷款。3.存款人销户时，需交回_。（分数：1.00）A.各种重要空白凭证和开户许可证 B.各种重要空白凭证C
47、.开户许可证D.不需交回各种重要空白凭证和开户许可证解析：解析 存款人销户时需交回各种重要空白凭证和开户许可证。4.在凯恩斯的流动性偏好理论中，投机性货币需求把用于储存财富的资产划分为_。（分数：1.00）A.货币与债券 B.股票与债券C.现金与存款D.储蓄与投资解析：解析 凯恩斯认为人们持有货币的目的可能不是为了交易或可能的交易，而是为了储存价值或财富，这称为投机动机。凯恩斯把用于储存财富的资产分为两类：货币和债券。货币是不能产生利息的，而债券是可以带来利息的。5.在不同货币制度下，汇率的决定基础各不相同。纸币流通条件下汇率决定的基础是_。（分数：1.00）A.法定平价B.铸币平价C.货币含金量
