MPA易错题（2019/6/4）

第1题： 1997年12月20日，A公司购入一台不需安装即可投入使用的设备，其原价为1 230万元。设备的预计使用年限为10年，预计净残值为30万元，采用平均年限法计提折旧。2001年12月31日，经过检查，该设备的可收回金额为560万元，尚可使用年限为5年，预计净残值为20万元，折旧方法不变，则2002年度为该设备计提的折旧额为( )万元。 A．90 B．108 C．120 D．14

【单选题】： A     B     C     D

第2题： 佛罗里达的一些社区几乎全部是退休老人居住，如果有，也只有很少的带小孩的家庭居住。然而这些社区聚集了很多欣欣向荣的专门出租供婴儿和小孩使用的家具的企业。 以下哪项，如果正确，能最好地调和以上描述的表面矛盾 A．专门出租小孩用的家具的企业从佛罗里达的批发商那里买来家具。 B．居住在这些社区的为数不多的孩子都互相认识，并经常到其他人的房子里过夜。 C．这些社区的许多居民经常搬家，更愿意租用他们的家具而不愿意去买。 D．这些社区的许多居民必须为一年来访几个星期的孙子或者孙女们提供必要的用具。 E．出租的孩子用的家具与商店里拿来卖的家具质量相同。

【单选题】： A     B     C     D     E

第3题：If the technological revolution continues to have its effects，there will be fewer and fewer jobs available，particularly to schoolleavers and those over the age of fifty. If there are only half the number of jobs in the future，men and women will have to share them. Two people will therefore work only twenty hours each instead of the forty they are currently accustomed to. It is a wellknown fact that those who suffer from stress at work are often not high-powered executives but unskilled workers doing boring，repetitive jobs，especially those on production lines. Unemployment often has a similar effect on its victims. If we wish to prevent his type of stress and the depression(沮丧)that frequently follows long periods of it，we will have to find ways of ducating people to cope with this sudden increase in leisure time. Many have already turned to pills and tablets to combat sleeplessness and anxiety，two of the symptoms of long-term stress and depression. InAmerica，we spend $ 650 million a year on different kinds of medicines. We swallow a staggering(大的惊人的)three million sleeping tablets every night.Although these “drugs of the mind” can be extremely useful in cases of crisis，the majority of patients would be better off without them. The boredom and frustration of unemployment are not the only causes of stress：poor housing，family problems，overcrowding and financial worry are all significant factors. Nevertheless，doc- tors believe that if people learnt to breathe properly，took more exercise，used their leisure time more actively and expressed their anger instead of bottling it up，they would not depend so much on drugs，which treat only the symptoms and not the cause of the stress. If doctors refused prescriptions more often and discouraged patients with minor ailments from visiting the clinic，the country would have more money to spend on improving leisure facilities and adult education，which are at present inadequate in many parts of the country. Moreover，doctors would have more time to spend on those patients in real need of their help. 41. Will the technological revolution provide adequate employment opportunities for school leavers if it continues to have its effects？ 42. How many hours do people work a weak at present？ 43. What will happen to a person if he suffers from long-term stress and depression？ 44. How many causes of stress does the author list in the passage？ 45. If people want to reduce stress and depression，what attitude should they take according to some doctors？

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第4题：

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第5题：运用行政领导的有关原理分析下列案例，并回答下述问题：　　某日上午10时许，S省H县某食品厂的5辆汽车载着12 800公斤鲜牛奶陆续返厂，临近厂门口时，被当地村干部设路障拦住，索要过路钱。厂有关领导迅速赶到现场，向村干部陈说利害，言明未经消毒处理的鲜牛奶在高温下只能保鲜6个小时，从农民家中收购到现在，已经过了三四个小时，如再拖延就会变质。但任你磨破嘴皮，村干部一口咬定没钱不准牛奶车通过。迫不得已，于11时20分，厂领导用电话向县政府告急。这期间，两名县级领导和随员都在现场附近，并闻知此事。中午13时30分，县政府办公室主任以没有小车来不了为由，回电话要求镇领导到现场解决。15时过后，镇政府关于通车问题的谈判会开始时，5车牛奶已变质发臭；另有5 000公斤鲜奶也因无车去拉，坏在当地农民的手中。食品厂的职工再也无法克制了。他们把臭牛奶倒在了县政府大院。记者采访时，记录了县长这样一句话：“你们把这么多白花花的牛奶倒在了县政府大院，我是喝不完的呀！” 县政府有关领导的做法正确吗？为什么？

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