ACCAF3官网题库—样题卷3
1. Jason has received payment for a debt that had been written off as irrecoverable. What debit and credit should be used to record the correct journal entry for this transaction?
.Cash Receivables control
account
Irrecoverable debts
Debit
Credit
2. Which of the following organisations provides guidance to the International Accounting Standards Board on the implications of proposed standards for users and preparers of financial statements?
The International Financial Reporting Standards Interpretations Committee
The International Financial Reporting Standards Foundation
The International Financial Reporting Standards Advisory Council
The International Federation of Accountants
3. Which of the following statements about directors are true?
(1) The directors of a company are responsible for the preparation of the financial statements of that company
(2) The directors and external auditors of a company have joint responsibility for the governance of that company
(3) The directors of a company must act honestly in what they consider to be the best interests of their fellow directors
(4) The directors of a company should seek to create wealth for the shareholders of the company as their main aim
1 and 4 only
1, 2 and 4
1 and 3
2, 3 and 4
4. Which of the following statements regarding the qualitative characteristics of financial information is FALSE?
Information is verifiable if different, knowledgeable and independent
observers could reach consensus that a particular depiction is a faithful
representation
Information will only be useful if it is relevant and faithfully represented
Understandability means that points that are too complex for non-expert users should be excluded
If information is timely then its usefulness is enhanced
5. On 3 December, a credit customer returned goods of $3,500 to Gerry. Gerry returned goods of $4,100 to his credit supplier on 2 December.
What is Gerry's correct journal entry to record these two returns?
Dr Payables $3,500 Cr Returns outwards $3,500
Dr Returns inwards $4,100 Cr Receivables $4,100
Dr Payables $4,100 Cr Returns outwards $4,100
Dr Returns inwards $3,500 Cr Receivables $3,500
Dr Returns outwards $3,500 Cr Payables $3,500
Dr Receivables $4,100 Cr Returns inwards $4,100
Dr Returns outwards $4,100 Cr Payables $4,100
Dr Receivables $3,500 Cr Returns inwards $3,500
6. Katie sold goods with a list price of $18,500 to Marta on 22 May 20X0. Katie allows
a trade discount of 15% and a further discount of 5% if payment is made within seven days.
How much should Katie record in the sales ledger control account in respect of this sale?
$2,775
$15,725
$14,800
$3,700
7. If Marta pays within seven days, the further discount of 5% will be recorded in Katie's accounts as a discount allowed, which is an expense in the statement of profit or loss.
Which of the following statements about petty cash is/are true?
(1) If a business makes all of its sales on credit, it has no need to maintain a petty cash book
(2) If petty cash transactions are very small, they do not need to be recorded
(3) Petty cash records should be compared to the bank statement to confirm that payments made from petty cash are recorded
1, 2 and 3
3 only
1 and
2 only
None of the statements are true
8. On 31 May 20X0, Charmaine counted her closing inventory for the year ended 31 May 20X0. Its valuation at cost amounted to $459,204. Several days later, she realised that she had included inventory of $5,130 which was in the despatch area and was to be returned to the supplier as it was faulty. Additionally, certain inventory items with a cost of $6,700 were obsolete and only had a net realisable value of $6,150.
What should the adjustments be to profit and closing inventory in the financial statements for the year ended 31 May 20X0?
.Increase by $5,680 Reduce by $5,680
Profit
Closing inventory
9. Which TWO of the following statements about IAS 2 Inventories are correct?
The costs of purchase of inventory should include any import duties paid, less any trade discounts received
Average cost and last in first out are both acceptable methods of arriving at
the cost of inventory
Inventory should be valued at the lower of cost and net realisable value
Variable production overheads should not be included in the cost of
inventory
10. What should the balance on the revaluation surplus be immediately after the revaluation?
$
11. ABK Co bought a property on 31 December 20X3 for $340,000. At the date of purchase, ABK estimated the useful life of the property to be 32 years.
On 31 December 20X5, the property was revalued to $410,000. There was no change in its useful life.
On 30 June 20X7, ABC Co sold the property for $485,000.
ABK Co depreciates property on a straight line basis, with a proportional charge in the years of purchase and disposal.
What is the profit on disposal of the property that should be recorded in ABK Co's financial statements at 31 December 20X7?
12. Daisy Co owns a non-current asset which cost $75,000 on 1 June 20X6. It had a useful life of 10 years and an expected residual value of $5,000. Non-current assets are depreciated using the straight line method.
On 1 June 20X8, Daisy Co estimated that the remaining life of the asset was now only five years with an expected residual value of $3,000.
What should the depreciation charge be for the financial year ending 31 May 20X9?
13. What amount should be capitalised as development expenditure in the year ended 30 November 20X7?
$277,400 $362,050 $265,500 $0
14. Anders is analysing his accounts for the year ended 31 May 20X0. He has not yet made adjustments for the following:
(1) Electricity expenses for the three months to 31 May 20X0 are estimated to be $250
(2) Insurance of $528 for the 12 months to 31 December 20X0 was paid on 1 January 20X0
What is the net impact on profit when the appropriate adjustments are made?
Decrease of $558
Decrease of $58
Increase of $30
Increase of $58
15.Which of the following statements is true?
Redeemable preference shares are disclosed as a liability in the statement of financial position
Issued shares are included in the statement of financial position at their
market value
Preference shares give the holders a right to vote at company meetings
Holders of ordinary shares will always receive an annual dividend
16. The share capital and reserves of Bondai on 1 January 20X8 were as follows:
$
Share capital ($1 shares) 52,000
Share premium 21,000
Retained earnings 25,659
98,659
On 1 April 20X8, Bondai issued 1,500 shares in a bonus issue utilising the share premium account.
On 1 May 20X8, Bondai issued 5,000 $1 shares for $1.50 per share.
What is the balance of share capital and share premium after both share transactions have taken place?
.$22,000 $23,500 $57,000 $58,500
Share premium
Share capital
17. Mary has the following ledger balances in her general ledger:
$
Capital 6,260
Cash at bank 890
Discounts allowed 1,500
Discounts received 2,300
Expenses 15,910
Non-current assets (carrying amount) 31,845
Opening inventory 4,820
Purchases 71,470
Payables 6,930
Receivables 15,870
Sales 126,970
What is the balance required in a suspense account to make Mary's trial balance agree?
$155 Dr
$155 Cr
$1,445 Cr
18. Which of the following would cause the totals of the debit column and the credit column of a trial balance not to agree?
(1) A sale of $600 was recorded only as a credit in the sales account
(2) A purchase invoice was recorded as a debit of $965 in the purchases account and a credit of $956 in payables
(3) A payment of $440 was omitted from the ledger accounts entirely
1, 2 and 3
1 and 3 only
1 and
2 only
2 and
3 only
19. Emily's payables ledger control account shows a balance of $24,903 which does not agree with the payables ledger. She has found three errors:
(1) A purchase invoice has been entered into the purchase day book as $594 rather than $495
(2) The purchase day book has been undercast by $200
(3) Discounts received of $150 from credit suppliers have not been entered in the control account
What is the corrected payables ledger control account balance?
$24,654
$24,854
$24,952
20. The following are Hubble's transactions for the month of May:
$
Opening payables 64,199
Opening receivables 84,122
Purchases 122,914
Purchase returns 6,192
Sales 154,610
Sales returns 8,112
Cash paid to suppliers 100,032
Cash received from customers 132,011
Contra between purchase ledger and sales ledger 2,912
All sales and purchases are made on credit.
What should the balance on the purchase ledger control account be at the end of May?
21. The following information relates to a business's bank balance at 30 November 20X7:
$
Balance in cash book 25,050 Dr
Cheques not yet presented at bank 8,612
Deposits not yet cleared at bank 11,665
Cheques paid to suppliers on 29 November not yet recorded in the cash
2,157 book
Cheque received on 27 November recorded twice in the cash book 620
Cheque received on 1 December 20X7 1,019
What is the correct bank balance to be included in the financial statements at 30 November 20X7?
22. Which of the following errors would lead to the creation of a suspense account?
An error of omission An error of principle A compensating error A transposition error
23. Which of the following statements describes a suspense account?
An account used to record period end adjustments such as accruals and prepayments
A ledger account which records non-standard accounting entries A temporary account used when the business is not sure where an accounting entry should be posted
An account used to record the balances extracted from the ledger accounts at the period end
24. Below is an extract of ADC Co's trial balance, after adjustments.
Dr ($)
Cr ($) Cash at bank 2,500
Receivables
3,750
Allowances for receivables
550
Irrecoverable debts
200
What entries would be made in ADC Co's statement of financial position in relation to these items?
Current assets $3,400
Current liabilities $2,500
Current assets $3,750
Current liabilities $3,050
Current assets $3,200
Current liabilities $2,500
Current assets $3,750
Current liabilities $2,850
25. Albert Co is preparing accounts for the year ended 31 May 20X0. The tax charge has been estimated as $112,500 for the year. In the previous financial year, the tax expense was estimated to be $99,400 and the company actually paid $102,600 when the tax expense was agreed with the tax authorities.
What should the tax expense be in the statement of profit or loss for the year ended 31 May 20X0?
$
26. Which of the following statements about disclosure notes is/are correct?
(1) IAS 37 Provisions, Contingent Liabilities and Contingent Assets requires remote
contingent liabilities to be disclosed if they are material
(2) IAS 2 Inventories requires the disclosure of the amount of inventories carried at
net realisable value
(3) IAS 16 Property, Property, Plant and Equipment requires disclosure of whether
an independent valuer was involved in the valuation of revalued assets
1 and 2
2 and 3
1 and 3
2 only
27. Dresden Co makes all sales on credit. At 30 November 20X9, the total receivables balance amounted to $136,400.
The following information has come to light a few days after the 30 November 20X9 year end.
(1) Fred Willis, who owed Dresden Co $44,300 at the year end, has been declared
bankrupt. The liquidators have stated that the maximum Dresden Co will receive is $18,000 of the debt owed (2)
Flora Bailey, who owed Dresden Co $22,500 at the year end, has left the country and has no intention of ever settling her debt
Following the principles in IAS 10, Events after the Reporting Period, what should Dresden Co include in the statement of financial position for receivables at 30 November 20X9? $
28. On 1 January 20X9, Shelter Co had 100,000 $1 ordinary shares. On 1 April 20X9, Shelter Co issued 50,000 $1 ordinary shares for $1.25 per share and on 1 October 20X9, made a bonus issue of $20,000 $1 ordinary shares.
On 1 January 20X9, Shelter Co had $65,000 outstanding in bank loans which had increased to $92,000 by the end of the financial year.
On 1 January 20X9, Shelter Co had non-current asset investments of $40,000. Shelter Co purchased a further $10,000 of investments during the year and received $3,000 of interest income on investments.
In the statement of cash flows for the year ended 31 December 20X9, what is the net cash flow from financing activities?
$35,500 inflow
$82,500 inflow
$89,500 inflow
$109,500 inflow
29. Carmela purchased goods for resale in March of $86,000. All sales are at a gross margin of 20%. Carmela had opening inventory of $22,000 and closing inventory of $16,000.
What should Carmela's revenue be for March?
30. Colin has not kept accounting records for his first year of trading. He has purchased $65,000 of goods during the year and has $5,000 of goods left in inventory at the end of the year. All sales are made at a mark-up on cost of 40%.
What is Colin's gross profit for his first year of trading?
31. Which of the following statements is true?
The interpretation of an entity's financial statements using ratios is only
useful for potential investors
Ratios based on historical data can predict the future performance of an
entity
The analysis of financial statements using ratios provides useful information when compared with previous performance or industry averages
An entity's management will not assess an entity's performance using
financial ratios
32. The draft accounts of a limited company include the following assets and liabilities at the end of an accounting period.
Current assets $ $ $ Inventory 201,000
Less: Allowance for obsolescence (16,900)
184,100
Trade receivables 150,500
Less: Allowance for irrecoverable debts (11,200)
139,300
Total current assets 323,400 Current liabilities
Bank overdraft 18,500
Trade payables 174,200
Accruals 9,300
Total current liabilities 202,000 Which of the following is the company's Quick (Acid Test) Ratio?
1.60: 1
0.75: 1
0.69: 1
None of these
33. The auditor of Four Co, a manufacturing company, has noted an increase in total sales value but a decrease in the company's gross profit percentage for 20X9, as compared to the previous year.
Which of the following is consistent with, and adequately explains, the decrease?
Sales commission payable to the company's sales force increased in relation to sales values as compared to 20X8
Sales volumes have decreased as compared to 20X8
During 20X9, due to a scarcity of supply the company had to pay higher prices when purchasing components
During 20X9, a major component supplier withdrew the settlement discounts previously granted
34. Florida Co had an on-going litigation claim which had been brought against the company for damage to a public road allegedly caused by one of its lorries. At 1 October 20X2, Florida Co had disclosed a contingent liability of $120,000.
Due to new developments in the court case, the latest correspondence with the solicitors at 30 September 20X3 suggests it is now probable that Florida Co will lose and have to pay damages of $150,000.
What is the impact of the above provision on the total statement of profit or loss expense for the year ended 30 September 20X3?
$150,000
Nil
$30,000
$120,000
36. Background
Claus, a limited liability company, acquired 75% of Rolph's voting share capital on 1 October 20X1 for $1.50 per share.
Rolph's share capital comprised 1 million $1 ordinary shares.
Task 1 4 marks Complete the following sentences
Claus has acquired a
be accounted for in the consolidated financial statements as at 31 March 20X2 as
The cost of the investment in Rolph will appear in
Any investment income Claus receives from Rolph will be recorded in
Task 2
8 marks
Claus purchased 75% of the voting capital of Rolph on 1 October 20X1. The additional information relates to the year ended 31 March 20X2.
The following information is relevant:
(1) On 1 October 20X1 Rolph's retained earnings were $475,000.
(2) At the date of acquisition, the fair value of Rolph's property, plant and equipment was equal to its carrying amount with the exception of Rolph's land which had a fair value of $200,000 in excess of its carrying amount. The fair value has not been reflected in Rolph's individual financial statements.
(3)
Included in Claus' receivables is a balance of $11,000 due from Rolph. This agrees with the corresponding figure shown in Rolph's balances.
Complete the following extracts from the consolidated statement of financial position as at 31 March 20X2:
Tasks 3 and 4 3 marks The following year, trading between Claus and Rolph continues. There is no change to Claus' shareholding in Rolph.
Claus makes sales of $240,000 to Rolph during the year, at a mark up of 60%.
30% of the items have been sold to a third party by the year end.
Task 3 2 marks What is the journal entry in the consolidated statement of financial position to record the elimination of the unrealised profit?
.Debit Credit No debit or credit
Inventory
Group retained earnings
Non-controlling interest
Goodwill: Net assets at acquisition
Task 4 1 mark What is the amount of the unrealised profit in inventory at the year end?
37. Background
Extracts from the trial balance of Desmond, a limited liability company, for the year ended 30 September 20X8 are shown below:
The intangible assets were purchased on 1 April 20X8 and have a useful life of five years from that date. Amortisation is calculated on a monthly basis.
Task 1 3 marks What is the carrying amount of intangible assets at 30 September 20X8?
How will this balance be classified in the statement of financial position?
Task 2 4 marks On 30 September 20X8, Desmond disposed of an item of plant for $12,000. The plant originally cost $24,000 and had accumulated depreciation of $9,000 at 1 October
20X7.
Plant is depreciated at 25% per annum using the reducing balance method. A full year's depreciation is charged in the year of acquisition and no depreciation is charged in the year of disposal.
What is the profit or loss on disposal of the plant?
What is the correct calculation for the depreciation expense on the remaining plant for the year ended 30 September 20X8 (all figures are in $’000)?
Correct Answer $’000 Proceeds
12 Carrying amount (24 – 9) 15 Loss
3
The carrying amount of the asset exceeds the sale proceeds by $3,000 therefore Desmond has made a loss.
As Desmond uses the reducing balance method depreciation on the remaining plant is based on net book value (cost – accumulated depreciation). The balances provided for both cost and accumulated depreciation at 1 October 20X7 must be adjusted to reflect the disposal.
Tasks 3 and 4
5 marks
The buildings were revalued on 1 October 20X7 to $620,000.
Task 3
2 marks
What is the journal entry to record the revaluation of buildings? .
Debit Credit No debit or credit
Buildings - accumulated depreciation
Revaluation surplus
Buildings - cost
人教版必修四 unit3 知识点
B4Unit3 第一课时 A taste of English humor 补充： 1.Repeat 循环 2.seen/witnessed 见证 3.make a comments评论 4.focus one’attention on 5.It seems appropriate看起来正确 6.falls on落在，在（某一天） 7.is on the increase 在增长中 同步单词： 1.humor n.幽默，滑稽humorous adj.富于幽默的humorist n.幽默作家，富于幽默的人 2.▲punchline n.故事、笑话中的妙语 pun n.双关语 punch v.用拳猛击 3.▲verbal adj口头的 4.▲nonverbal adj不用语言的 5.▲mine n.哑剧 mimic 模仿 词性转换： 1.humor n幽默，滑稽humorous adj富于幽默的 2.performer n.表演者，出演者perform vt.执行，履行，表演performance n.演出，表演，履行 3.astonish vt.使惊讶astonished adj.使人感到惊讶的
astonishing adj.令人惊讶的astonishment n.惊讶 4.fortunate adj.幸运的，吉利的fortunately adv.幸运地unfortunately adv.不幸的，遗憾的fortune n.财富，运气 5.convince v.使信服convincing adj.令人信服的convinced adj.让人感到信服的convincingly adv.令人信服地 6.direct v..导演，指示，指挥directed adj.直接的，直率的director n.指挥者 direction n.方向 directly adv.直接地 7.particular adj.特殊的，特别的n.细节particularly adv.特殊地，特别地8.occasion n.场合，时刻occasional adj.偶然的，偶尔的occasionally adv.偶然地 9.entertain v.使欢乐，款待entertainment n.娱乐，招待，款待entertaining adj.令人愉快的，有趣的 10.failure n.失败（者） fail v.使失望，不及格，失败11.amuse vt.使发笑，使愉快amusing adj.令人好笑的，有趣的amused adj.使人感到好笑的，感到愉快的amusement n.娱乐活动，消遣12.explanation n.解释，讲解，说明
口腔正畸学第五版选择题
C1、错合畸形矫治的标准是： A 理想正常牙合 B 理想牙合 C 个别正常牙合 D 平衡牙合 C2、人类进化过程中，咀嚼器官的退化、减少呈不平衡现象，其顺序应为：A 肌肉居先，牙齿次之，颌骨最后 B颌骨居先，肌肉次之，牙齿最后 C肌肉居先，颌骨次之，牙齿最后 D牙齿居先，颌骨次之，肌肉最后 E 牙齿居先，肌肉次之，颌骨最后 D3、Ⅲ0深覆牙合是指： A 上前牙牙冠覆盖下前牙不足冠1/3者 B 上前牙牙冠覆盖下前牙超过冠1/3而不足1/2者 C 上前牙牙冠覆盖下前牙超过冠1/2而不足2/3者 D 上前牙牙冠覆盖下前牙超过冠2/3者 D4、前颅底平面指的是 A OP B FH C Ba-N D SN E MP C5、关于颅面部生长发育特征及比例变化，下列说法正确的有： A 颅面部的生长型在儿童发育的最早期即已确定，在增长过程中， 头部各点均按直线方向推进。 B 在增长进行的过程中，头部的各点均按直线方向推进 C A和B均对 D A和B均错 C6、牙齿Ⅲ0拥挤是指牙冠宽度总和与牙弓现有弧形长度之间相差： A 2~4mm B4~8mm C 8mm以上 D 15mm以上 C7、下列哪些公式对替牙间隙的解释是正确的？ A Ⅴ-5 B（Ⅳ+ Ⅴ）-（ 4+5 ） C（Ⅲ+ Ⅳ+ Ⅴ）-（3+4+5） D（Ⅱ +Ⅲ+ Ⅳ+ Ⅴ）-（2+3+4+5 ） C8、邻面去釉矫治去釉的牙齿一般为： A 切牙 B 切牙+尖牙 C 切牙+尖牙+前磨牙 D切牙+尖牙+前磨牙+磨牙 A9、临床上所说的个别正常牙合一般伴有 A轻微错牙合畸形B 中度错牙合畸形 C 重度错牙合畸形 D以上都不是 B10、眼耳平面指的是 A OP B FH C Ba-N D SN E MP C11下列治疗哪个不属于扩大牙弓宽度开展的方法？ A矫形开展 B 被动开展 C 推磨牙向后 D 正畸开展 B12、每解除牙弓1.0mm拥挤，约需要间隙： A 0.5mm B 1.0mm C 1.5mm D 2.0mm B13、邻面去釉矫矫治一般去除邻面釉质厚度为： A 0.1mm B 0.25mm C 0.5mm D 1.0mm B14、安氏II类亚类错牙合是指： A 双侧磨牙为远中关系 B 一侧磨牙为远中关系，另一侧为中性牙合关系
新视野大学英语2最新quiz原题+答案
Part 3 Short passages and multiple choice questions (每小题：2 分) Directions: Listen to the following recording, then choose the correct answers to the questions. You will hear the recording twice. After the first playing, there will be time for you to choose the correct answers. Use the second playing to check your answers. Questions 1 to 5 are based on the same passage or dialog. 1.What are the man and woman talking about? A. The good sound system of a theater. B. The good and bad points about a horror movie. C. What movies to watch. D. The movies they plan to watch and what they have already watched. 2.Which of the following movies did the man not suggest? A. A science fiction movie. B. A comedy. C. A horror movie. D. A war movie. 3.According to the woman, why does the man want to see a horror movie? A. Because he likes movies that are really violent. B. Because he likes to see monsters. C. Because the girl is crazy about horror movies. D. Because he wants the girl to move closer to him. 4.What did the man do at the sight of a monster moving across the screen? A. He jumped out of excitement. B. He coughed. C. He jumped and screamed. D. He ran out of the theater. 5.What did the man do that annoyed the girl? A. He threw popcorn in the aisle. B. He ate popcorn with a lot of noise.
北大口腔医学院口腔正畸学精彩试题
口腔正畸学试题（2000级七年制） 考试日期：2005 考试时间：2小时 考试地点：北京大学口腔医学院教学楼 考试满分：100分 一、名词解释（每题4分，共20分） 1、 In dividual no rmal occlusi on 2、 An chorage 3、 Orthopedic force 4、 Deep overbite 5、 Class I malocclusi on 二、填空（每空1分，共20分）： 1.颅面骨骼的生长方式 有____________________________ 、______________ 2.支抗的种类可分为 ____________________________
3.矫治力的来源包 括_____________________ 4.某患者为恒牙初期，其右侧磨牙关系为完全远中，左侧磨牙关系为中性，上颌前牙唇向倾斜 歹U拥挤II 度。该患者的 Angle分类为___________________________ ，毛氏分类为_________ 5.牙齿的移动类型包 括____________________________ 、____________________________ 、_____________________ 。 6.牙齿的拥挤度是指 ___________________________________________________________________ I度拥挤指 _____________________________________________ ，II度拥挤 指_____________________________________________ ，III度拥挤指________________________ 7.错合畸形可以影 响_____________________________________________________ 、_______________________ ___ 、_______________________________________________ 和_____________________________ 目标 是_____________________________________________________ 、___________________________
人教版高中英语必修四unit3单词知识点
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新视野大学英语quiz答案quiz
1. When she heard the news of the death of her son in the terrorist attack in New York, the mother broke down and . (Suggested first letter(s): w ) 2. I was determined that I would not or make the parting harder for him, and I managed to say goodbye to him without tears. (Suggested first letter(s): w ) 3. Early signs of a disease are usually , so we very often fail to pay any attention and go to see a doctor in good time. (Suggested first letter(s): unno ) 4. The small question marks could have been made in other ways, and are hardly anyway. (Suggested first letter(s): no ) 5. One quality of American art life is the link between art historical teaching and criticism, which is not so common elsewhere. (Suggested first letter(s): no ) 6. Her explanation for being away was obviously a lie, but he it whole and said nothing. (Suggested first letter(s): sw ) 7. So your pride and prejudice and don't make an enemy of your own friends. (Suggested first letter(s): sw ) 8. Doctors say that since air travelers are in no condition to work after crossing a number of time , they should go straight to bed on arrival. (Suggested first letter(s): zo )
口腔正畸学考试题目
口腔正畸学考试题目 Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】
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A. He does not want to eat GM food. B. He wants GM food labeled. C. He does not care if GM food is labeled. D. He agrees with the woman. A. She agrees with the man. B. GMO spreads diseases. C. GM fish are abnormally large. D. Trees grow too fast.
A. She wants the man to go to the meeting. B. She wants the man to pick up the children. C. She wants to clone the man. D. She does not want a clone of the man. A. Evolution is more efficient than lab experiments. B. Evolution is less efficient than lab experiments. C. Evolution produces better strains. D. Lab experiments produce more strains. A. The woman wants to be coaxed to clone herself. B. Beauty is in the eyes of the beholder. C. Love is blind. D. The man wants copies of the girl through cloning.
归纳口腔正畸学考试题目.doc
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中，头部的各点均按直线方向推进 C A和B均对 D A和B均错 6、牙齿Ⅲ0拥挤是指牙冠宽度总和与牙弓现 有弧形长度之间相差：A 2~4mm B4~8mm C 8mm 以上 D 15mm以上 7、下列哪些公式对替牙间隙的解释是正确的？ A Ⅴ-5 B（Ⅳ+ Ⅴ）-（ 4+5 ）C（Ⅲ+ Ⅳ+ Ⅴ）- （3+4+5） D（Ⅱ +Ⅲ+ Ⅳ+ Ⅴ）-（2+3+4+5 ） 8、邻面去釉矫治去釉的牙齿一般为： A 切牙 B 切牙+尖牙 C 切牙+尖牙+前磨牙D切牙+尖牙+前磨牙+磨牙 9、临床上所说的个别正常牙合一般伴有 A 轻微错牙合畸形 B 中度错牙合畸形 C 重度错牙合畸形 D 以上都不是 10、眼耳平面指的是 A OP B FH C Ba-N D SN E MP 11下列治疗哪个不属于扩大牙弓宽度开展 的方法？ A矫形开展 B 被动开展C 推磨牙向后 D 正畸开展 12、每解除牙弓1.0mm 拥挤，约需要间隙： A 0.5mm B 1.0mm C 1.5mm D 2.0mm 13、邻面去釉矫矫治一
人教版英语必修四第三单元知识点讲解学习
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新视野大学英语 Quiz2
个人测试成绩记录 试卷：视听说教程第二册 编号：Quiz2 试卷满分：100 姓名：学号：班级： 登录：2013-10-23 21:05:04 交卷：2013-10-23 22:18:14 上机地址：180.123.190.185 老师是否已批卷：尚未批卷批卷时间： 图例：Right or marked by instructor Wrong To be marked by instructor Click ONCE on the speaker icon to start listening! 放音结束前请不要离开本页。否则就听不成啦! Part 1 Short dialogs and multiple choice questions (每小题：分) Directions: Listen to the following recording, and then choose the correct answers to the questions you hear. You will hear the recording twice. After the first playing, there will be time for you to choose the correct answers. Use the second playing to check your answers. Questions 1 to 1 are based on the following passage or dialog. 1. A. Security and esteem, but nothing else. B. Only fear, love and sensory pleasure. C. Basic human feelings. D. Advertising principals. Questions 2 to 2 are based on the following passage or dialog. 2.
口腔正畸学试题及答案
口腔正畸学试题－A卷 1．暂时性错牙合发生的机制是 A．恒切牙萌出初期，出现轻度拥挤现象，可能因恒牙较乳牙大，随着颌骨的增大和乳磨牙与恒磨牙的替换等变化可自行调整 B．多生牙占据了恒牙的位置，常引起恒牙的错位萌出 C．唇系带异常可造成上中切牙之间出现间隙 D．咬上唇习惯容易形成前牙反牙合，下颌前突及近中错牙合等畸形 E．以上都不是 2．呼吸功能异常易引起的错位是 A．单侧后牙反牙合 B．后牙锁牙合 C．佝偻病 D．下颌后缩畸形 E．以上都是 3．口腔不良习惯不包括 A．吮指习惯 B．异常吞咽习惯 C．舌习惯 D．唇习惯 E．咬物习惯 4．以理想正常牙合为标准，错牙合畸形的患病率是 A．20.33％ B．40.92% C．60％ D．86.81% E．91.2％ 5．属于恒牙正常萌出顺序是 A．上颌：6→1→3→4→2→5→7 B．上颌：6→1→2→3→4→5→7 C．下颌：6→1→2→3→5→4→7 D．上颌：6→1→2→4→5→3→7 E．以上都对 6．暂时性错牙合的临床表现是 A．后牙反牙合 B．个别前牙反牙合 C．上颌侧切牙初萌出时，牙冠向远中倾斜 D．Ⅲ度深覆牙合，Ⅲ度深覆盖 E．Ⅲ度牙列拥挤 7．理想正常牙合是 A．对于生理功能无大妨碍者，都可列入理想正常牙合 B．个别正常牙合 C．反牙合
D．深覆牙合 E．保存全副牙齿，牙齿在上下牙弓上排列得很整齐，上下牙的尖窝关系完全正确，上下牙弓的牙合关系非常理想 8．下列哪项是错牙合畸形的病因 A．牙列缺失 B．遗传因素 C．楔状缺损 D．四环素牙 E．氟斑牙 9．面部肌肉建牙合的动力平衡中，与向后的动力有关的肌肉是 A．颞肌 B．翼内肌 C．咬肌 D．上下唇方肌 E．以上都不是 10．上下牙弓狭窄其矫治原则为 A．缩小上牙弓宽度，或扩大下牙弓宽度，或二者并用 B．升高前牙或压低后牙 C．扩大牙弓，推磨牙向后 D．矫正颌间关系 E．扩大上牙弓。或用肌能训练矫治法，并加强营养及咀嚼功能，以促进颌骨及牙弓的发育 11．牙齿拥挤度一般分为三度，Ⅱ度拥挤是指牙冠宽度的总和与牙弓现有弧形的长度之差是A．2～4mm B．4～8mm C．8mm以上 D．16mm以上 E．以上都不是 12．在错牙合畸形的检查诊断中，下列哪项不符合 A．无需询问有无全身性疾病及鼻咽部疾病 B．对牙弓检查时要进行牙拥挤度测定 C．要检查上下中切牙间的中线关系 D．询问幼年时有无口腔不良习惯 E．需要进行牙，颌，面的一般检查 13．上前牙冠覆盖下前牙冠超过1/3者称为深覆牙合，其分为三度，Ⅰ度深覆牙合为A．覆盖为3～5mm B．上前牙冠覆盖下前牙超过冠1/3而不足1/2者 C．上前牙冠覆盖下前牙超过冠1/2而不足2/3者 D．上前牙冠覆盖下前牙超过冠2/3者 E．以上都不是 14．上下前牙切端的前后距离超过3mm以上者，称为深覆盖，分为三度，Ⅲ度深覆盖为A．3～5mm B．5～8mm C．8mm
新视野大学英语3 Quiz1答案.doc
Part 1 Word Dictation (每小题: 1 分; 满分：10 分) 小题得分对错我的答案客观 1. justice 2. beneath 3.faithful 4. restrain 5. reconcile 6. disguise 7. weekday 8. merry 9. index 10.whistle Part 2 Understanding Short Conversations (每小题: 1 分; 满分：5 分) 1.B A B A D Part 3 Understanding Long Conversations (每小题: 1 分; 满分：5 分) D A B B A Part 4 Understanding Passages (每小题: 1 分; 满分：10 分) C B C C D C C B A
A Part 5 Compound Dictation (每小题: 1 分; 满分：10 分) passed passed occupied occupied aware aware prevous previous take up take up advanced advanced recording recording all of the in his dary All of the thoughts that came to mind got put down in his diary when her husband when her husband stopped his habit of leaving his diary around in places she was tempted to open it and see what information she could find inside she was tempted to open it and see what information she could find inside Part 6 Cloze (with four choices provided) (每小题: 1 分; 满分：20 分) reckon set up revolve Much of accomplished preserve build reconcile admitted wreck a few agreeable communicated blossom naturally realistic drained acknowledge pledging customary Part 7 Skimming and Scanning (Multiple Choice + Blank Filling) (每小题: 1 分; 满分：10 分)
口腔正畸学考试题库及答案(2)
口腔正畸学考试题库及答案 101、在根尖及根中1/3根折的转归中，下列叙述哪项是正确的0.5分 A.两断端由钙化组织联合，与骨损伤的愈合很相似 B.结缔组织将各段分开，断面上有牙骨质生长，但不出现联合 C.未联合的各段由结缔组织和骨桥分开 D.断端由慢性炎症组织分开，根端多为活髓，冠侧段牙髓常坏死 E.以上均正确 正确答案：E 答案解析：在根尖及根中1/3根折的转归中两断端由钙化组织联合，与骨损伤的愈合很相似，结缔组织将各段分开，断面上有牙骨质生长，但不出现联合，未联合的各段由结缔组织和骨桥分开，断端由慢性炎症组织分开，根端多为活髓，冠侧段牙髓常坏死。 102、对于牙槽突吸收的早期改变、早期龋的准确诊断，最适合的检查技术是0.5分 A.曲面体层摄影 B.下颌骨后前位片 C.颌片 D.颌翼片 E.下颌骨侧位 正确答案：D 答案解析：对于牙槽突吸收的早期改变、早期龋的准确诊断，颌翼片是最适合的检查技术。 103、尖牙向远中倾斜移动时，以下哪一部位与近中颈部牙周组织承受着同一种性质的矫治力，产生同一种组织变化0.5分 A.远中颈部 B.颊侧颈部 C.远中根尖区 D.近中根尖区 E.舌侧颈部
正确答案：C 答案解析：尖牙是单根牙，倾斜移动的牙周变化呈现2个压力区和2个牵张区。104、下列不属于早期矫治方法的是0.5分 A.序列拔牙治疗 B.功能矫治器治疗 C.口外矫形力装置治疗 D.心理维护治疗 E.肌功能训练 正确答案：D 答案解析：心理维护属于早期预防。 105、正畸患者早期龋的好发部位是0.5分 A.上颌前牙区 B.上颌后牙区 C.下颌前牙区 D.下颌后牙区 E.牙齿邻面区 正确答案：A 答案解析：在进行固定矫治的患者中，由于口腔卫生不好，常常在牙齿的唇面上出现白色的白垩色斑，这是釉质脱钙的表现，其好发部位常常是上颌前牙区，尤其是侧切牙的发病率最高。因为上颌前牙区远离大唾液腺的开口处，菌斑中酸性物质不容易被唾液成分缓冲。 106、使用固定矫治器的治疗过程中或拆除矫治器后可能会在牙齿的唇（颊）侧牙面上发现形态不规则的白垩色斑块，这种斑块是0.5分 A.牙釉质脱钙 B.白色斑块 C.正畸粘结剂的残留 D.再矿化斑块 E.继发龋 正确答案：A