考研考博-英語-廊坊師范學院押題密卷附帶答案詳解篇

書山有路勤為徑，學海無涯苦作舟！住在富人區(qū)的她考研考博-英語-廊坊師范學院押題密卷附帶答案詳解（圖片大小可自由調(diào)整）全文為Word可編輯，若為PDF皆為盜版，請謹慎購買！第壹套一.全考點押題密卷-綜合訓練(共50題)1.單選題

Shestilllooksweakthoughherfeversubsidedaftershetooksomemedicine.

問題1選項

A.caught

B.reduced

C.camedown

D.gotoff

【答案】C

【解析】考查詞義辨析。A項catch“抓住，感染”，B項reduce“減少，減小”，C項comedown“下來，降落，流傳下來”，D項getoff“動身，免于受罰”。句意：她吃了藥后退燒了，但看起來還是很虛弱。Subside在句中表示“消退，減退”，四個選項中意思與之相近的是C項。因此，該題選擇C項。

2.單選題

NorthKoreahas（）tieswithSouthKorea,excepttheKaesongZone,ajointventurebetweenthetwoKoreas,readyingitselfforastateofthewar.

問題1選項

A.savored

B.severed

C.segmented

D.segregated

【答案】B

【解析】考查動詞辨析。A選項savored“盡情享受；欣賞”；B選項severed“斷絕；分離”；C選項segmented“分割；分裂”；D選項segregated“使隔離；使分離”。句意：除了開城工業(yè)區(qū)這個兩國的合資企業(yè)，北朝鮮已經(jīng)……與南韓的聯(lián)系，準備進入戰(zhàn)爭狀態(tài)。B，C，D選項都有分離的意思，由后面的名詞ties“紐帶；聯(lián)系”，可知句中是指斷開兩國之間的聯(lián)系。severed就有斷絕關系或者斷開聯(lián)系的意思。因此B選項符合題意。

3.翻譯題

TheChinesepresenceinthecoloniesstirredmanyAustraliananxieties.AustraliancolonistslikedtothinkofthemselvesasBritish,buttheybegantoseetheywereBritishinstrangegeo-politicalsurroundings.TheysuspectedAustraliamightbeonagreatChinesefloodplain.ItwasclearlywellwithinreachofChineseinfluence.California,anothergoldrushsociety,hadalsoexperiencedasubstantialinfluxofChinese.TherealizationgrewthatAustraliashouldnotlookjusttoBritain.ItsharedstrategicinterestswithotherwhitecommunitiesinthePacific,especiallywithAmerica.Butthepacificwasacontestedocean.Fromthe1880s,itwasincreasinglyapparentthatChinaandJapanwerealsonearbyPacificnations.

(1)ThepresenceofsomanyChineseintensifieddebateonthepotentialcharacterofAustraliansociety.Potentconcernshaddevelopedaboutcivicvaluesingoldrushcommunities,concernsaggravatedbyAustralia'sconvictorigins.Goldwasaseductive,richlymythologizedsubstance.ItsdiscoveryintheAustraliancoloniespublicizedtheirpotentialmorethananythingelsehadyetdone.Goldattractedayoung,cosmopolitan,ambitious,predominantlywhitemalepopulation,oftenimbuedwithadvanceddemocraticviews.YetasDavidGoodmanhasshown,thisinfluxstirredanxietiesaboutthemoralstabilityofthesegold-seekingcommunities.Agold-obsessedsocietyappearedapoorfoundationforastableculturedsociety.Manysocialcommentatorsfoundtheprospectthatworkingmencouldgainsuddenwealthinthiswayverydisturbing.Wouldpeoplestillvalueachievementswroughtbysteadylabourandindustrioushabits?Whatwouldhappentomoralvalues?(2)Therewasanothermoredisturbingthought.IfAustraliacouldproduceonlytheserough,uncivilizedcommunities,mightitnotlosethemoralauthoritybywhichAustralians,claimingtherightsofasuperiorculture,soughtexclusiveaccesstothecontinent?WereAustraliansstillworthyoftheirimmenseopportunities?

QuestionsoftenureandentitlementwereintensifiedbythedispossessionoftheAustralianAborigines.OneofthemainjustificationsusedatthattimefortakingoverAboriginallandcamefromthebeliefthattheywereaprimitive,nomadicpeoplewithnofixedsettlementsorhabitsofagriculture.Itwasthoughtthattheydidnotvaluetheirlandandhadnocapacitytodevelopit(3)Oneofthetroublingparadoxesofgoldseekingpopulationswasthattheyalsowereahighlymobilewanderingtribe,insomewayssimilartotheAboriginestheysoughttodisplace.AnxietiesaboutthecontinuityofwhitesettlementinAustraliaintensifiedimpulsestovilifyAboriginesandtokeepAsiansout.Themajorquestionrevolvedaroundentitlementtotheland.(4)Inthebluntlanguageofthelatenineteenthcentury,ifwhitehadreplacedblackbecauseblackwasnotdevelopingthecontinent,whyshouldyellownotreplacewhiteonpreciselythesamegrounds?IfEuropeancommunitiesinAustraliawerenotseentobecivilizedandproductive,thecaseforsoletenureofAustraliabywhitesmightbeseriouslyweakened.

Directions:Readthefollowingpassage,andthentranslatetheunderlinedpartsnumberedfrom(1)to(4),fromEnglishintoChinese.PleasewriteyouranswerontheANSWERSHEET.

【答案】（1）這么多中國人的出現(xiàn)加劇了這場關于澳大利亞社會潛在性格的爭論。淘金社區(qū)的公民價值觀引起了人們強烈的關注,這種關注又因澳大利亞人原本就是罪犯的后裔而變得更為嚴重。黃金是一種充滿誘惑而又富有神話色彩的物質(zhì)。

（2）還有另一種更令人不安的思想。如果澳大利亞只能形成這些粗俗而又不文明的社區(qū),那么對于聲稱享有優(yōu)等文化權(quán)利的澳大利亞人來說,難道不會丟失他們建立在找到通往澳洲大陸的獨有途徑上的那份道德權(quán)威嗎？澳大利亞人仍然值得擁有巨大的機遇嗎？

（3）淘金社區(qū)的人們有一個令人煩惱的悖論,即他們也是高度漂移的部落,這在某些方面類似于他們試圖取代的土著居民。因為擔憂白人殖民者在澳大利亞定居的連續(xù)性,促使他們對土著居民進行誹謗和驅(qū)逐亞洲人。

（4）用十九世紀末生硬的語言來講,如果白人取代黑人是因為黑人沒有發(fā)展澳洲大陸,那么為什么依據(jù)同樣的理由黃色人就不應該去取代白人呢？如果在澳大利亞的歐洲社區(qū)不被看作是文明并富有成效的,完全由白人統(tǒng)治澳大利亞的狀況就有可能被嚴重削弱。

4.單選題

M:IsthereanythingIcandoforyou.Madam?

W:I’dliketoseesomelinen,please.

Q:Wherearethetwopeople?

問題1選項

A.Inasportsdepartment.

B.Inatextiledepartment.

C.Inahotel.

D.Inashoedepartment.

【答案】B

【解析】根據(jù)題目“l(fā)inen亞麻布”可知B選項‘紡織部’正確。

5.單選題

Thesurveyfound80percentofviewerswere（

）bytheviolentscenesinthefilm.

問題1選項

A.damaged

B.alerted

C.offended

D.discouraged

【答案】C

【解析】動詞辨析題。damage損害；alert警惕；offend冒犯；discourage阻止，使氣餒。

句意：調(diào)查發(fā)現(xiàn)，80%的觀眾會被電影中的暴力鏡頭所觸怒。beoffendedby意為“被...觸怒”，選項C符合句意。

6.單選題

Theproblemof（）toselectashissuccessorwasquicklydisposedof.

問題1選項

A.whom

B.which

C.what

D.how

【答案】A

【解析】考查代詞。由于不定式動詞select為及物動詞，因此這里所選代詞必須能夠作為其賓語，由此可將只能作狀語的關系詞how排除。在不定式短語toselectashissuccessor中賓語補足語hissuccessor是“人”，因此，賓語只能是指代人的代詞，由此可以肯定A選項whom為正確答案，并將B選項what和D選項which排除。句意：挑選誰作為他的繼任者的問題很快就解決了。綜上所述，本題的正確答案是A選項。

7.單選題

ThesimplewoodenhousesitsinanunremarkableoldneighborhoodinanOsakasuburb,thekindofplacepeopleforgetstillexistsinmodemJapan.Therearenopachinkoparlorsorcybercafes—noshopsofanykind,really.It'sanunlikelyplacetoencounterthenextversionofJapan'stechnologicalevolution.Butlistentowhathappenswhenagray-hairedseptuagenariannamedKazukoKomiyamareturnsaftervisitingfriends,"Welcomehome,"avoicechirps."Isn’titaniceday?”

Thehigh-pitchedgreetingbelongstoarobot.It’sasimplemachine,tobesure.Thisisn'tathoughtfulroboticcharacterlikethosefoundinaStarWarsmovie,orlikeJapan’sownpopularcreationAstroBoy.Butit’sarobotnonetheless:achocolate-brownwombatthateventuallywillbeable,toflutteritseyeswhenKomiyama,77,enterstheroomandgigglewhenshescratchesitsfuzzylittlehead.Ittellsherwhattheweatherislike.Itremindsherwhenit’stimetotakehermedicine.Itsingssweetsongstoher.

ForKomiyama,amechanicalcompanionisaguardagainstthedreadfullonelinessmanyelderlyJapanesemustendure.ShesawonesuchtragicstoryonaTVnewsshowrecently.“Anoldman'sdeathwentunnoticedbecausehelivedalone,”shesays.“Dayafterday,hisdiaryread,‘Ididn'tmeetanybodytoday.Again.’Idon’twanttoenduplikethat.”SowhenwelfareworkersfromtheOsakasuburbofIkedaaskedforvolunteerstotesttheprototypeofMatsushitaElectricIndustrialCo.'spetrobot,shejumpedatthechance.Shekeepstherobotsittinginherlivingroom.Afteramonth,she’sstartingtowarm-uptothething,despiteoneirritatinghabit“Itspeakswithachildishvoice,”shecomplains.“ThatmakesmefeellikeI’mtreatedasanoldperson.Iwouldratherhaveanequalrelationshipwitharobot.”

ThisismodemJapan,aGizmoNationwhereevengrandmothersmakefriendswiththeirgadgets.Forhalfacentury,theJapanesehavemadeitaculturalmissiontoturnoutasuccessionofcool,elegantandincreasinglyhumanmachines.Andwhatmachinestheyhavebecome:roboticgeishas;headgearthatprojectscomputerscreensinmidairinfrontofwearers'eyes;toiletsthatmeasureaperson’sweight,bodyfatandurinesugarlevels.Thecountrythatgavetheworldtransistorradios,theWalkmanandhand-heldvideogamesisnowpositionedtoturnitsloveofgadgetryintoaprofitablenationalenterpriseonceagain.

1.Wecanlearnfromthefirstparagraphthat（）.

2.WhogigglesafterKomiyamacomesintotheroomaccordingtothepassage?

3.WecaninferfromthethirdparagraphthatnowadaysmanyoldpeopleinJapanare（）.

4.Thephrase"warm-upto"inthethirdparagraphcanbemostlikelyreplacedby（）.

5.Whichofthefollowingisnotmentionedasoneoftherolestherobotscanplay?

問題1選項

A.itisimpossibleforpeopletofindhigh-techrobotsinasimplewoodenhouse

B.itiseasyforpeopletothinkofasimplewoodenhouseinthemodemJapan

C.Komiyamausuallygoestoacoffeerestauranttoreleaseherloneliness

D.Komiyamahasamechanicalcompanionwhosevoiceisverysharpandshort

問題2選項

A.TheoldwomanKomiyamaherself.

B.Komiyama'sfantasticpetrobot

C.AmechanicalcompanioninStarWars.

D.AnaughtyJapan'screationAstroBoy.

問題3選項

A.treatedasoldpersons

B.verylonelyintheirlife

C.enjoyingthemselves

D.nottakengoodcareof

問題4選項

A.becomewarmerandwarmer

B.prepareforagamewiththerobot

C.starttolikeorbefriendlywith

D.approachtoorcomeupto

問題5選項

A.Helpfulinstruments.

B.Friendlycompanions.

C.Entertainingmachines.

D.Instructiveeducators

【答案】第1題:A

第2題:B

第3題:B

第4題:C

第5題:D

【解析】1.根據(jù)第一段的第三句“It'sanunlikelyplacetoencounterthenextversionofJapan'stechnologicalevolution.”可知選項A正確。選項B,C,D都與原文不符。

2.根據(jù)第二段的一二三句“Thehigh-pitchedgreetingbelongstoarobot.選項A首先排除。It’sasimplemachine,tobesure.Thisisn'tathoughtfulroboticcharacterlikethosefoundinaStarWarsmovie,orlikeJapan’sownpopularcreationAstroBoy.”既不是星球大戰(zhàn)里的機器人,也不是日本人創(chuàng)造的阿童木,所以排除選項C和D。

3.根據(jù)第三段的第一句“ForKomiyama,amechanicalcompanionisaguardagainstthedreadfullonelinessmanyelderlyJapanesemustendure.”可知,選項B日本的老人都很孤獨,符合原文。

4.根據(jù)原文,老人把機器人放在客廳,一個月后,開始慢慢的接受它。選項C符合原文。

5.根據(jù)原文內(nèi)容可知,只有選項D有益的教育工作者,在文中沒有被提及,其他的均提到了。

8.單選題

OnthisbarrenplaceonAikhanomHill,overlookingfieldspepperedwithlandmines,soldierscometolayastoneorsayaprayerforfriendslostinyearsofwar.

問題1選項

A.infertile

B.disastrous

C.plausible

D.impeccable

【答案】A

【解析】考查形容詞辨析。橫線單詞barren意為“貧瘠的；不生育的；無益的”；A選項“infertile”意為“不肥沃的；不毛的；不結(jié)果實的”；B選項“disastrous”意為“災難性的；損失慘重的；悲傷的”；C選項“plausible”意為“看似可信的；花言巧語的；貌似真實的”；D選項“impeccable”意為“無瑕疵的，完美的；不會犯罪過的”。句意：在Aikhanom山上這個貧瘠的地方，可以俯瞰布滿地雷的田野，士兵們前來為在多年戰(zhàn)爭中失去的朋友們放置石塊或祈禱。由題干可知，fieldspepperedwithlandmines（布滿地雷的田野）還有士兵前來悼念自己逝去的朋友，可以推測出這里曾經(jīng)是一個戰(zhàn)場。被戰(zhàn)爭摧殘過的土地應該是荒蕪貧瘠的。由此可推知，barren在此處是“貧瘠的”的意思。因此A選項符合題意。

9.單選題

WhendidtheSecondWorldWarbegin?Manyhistorians,1tothinkofEurope2thecenteroftheworld,datethewarfrom1September1939whenGermanyattackedPolanD.Thisisnotan3thatwouldsatisfytheAbyssiniansortheChineseforwhomthewarbeganearlier.ItwouldnotsatisfytheRussiansandAmericansforwhomthewarbeganlater.In4casethisEuropeanwar5endedinJune1940withGermany6theentireContinentwestofRussiA.Ifaformaldeclarationofwar7thestartingpoint,theSecondWorldWarbeganinApril1932whenMaoTse-tungandChou.ThedeclaredwaragainstJapan8oftheKiangsiSoviet.Ifwewait9thewarwasbeingfoughtineverycontinentexceptthetwoAmericas,thedate10be1942oreven1944.

問題1選項

A.concede

B.conceal

C.conditioned

D.considered

問題2選項

A.as

B.to

C.with

D.in

問題3選項

A.answer

B.advice

C.affection

D.assertion

問題4選項

A.any

B.both

C.either

D.neither

問題5選項

A.finally

B.eventually

C.ultimately

D.virtually

問題6選項

A.dominated

B.dominating

C.beingdominated

D.havingbeendominated

問題7選項

A.symbolizes

B.marks

C.implies

D.remarks

問題8選項

A.withthetitle

B.withthestatus

C.inthename

D.indesignation

問題9選項

A.if

B.since

C.after

D.until

問題10選項

A.would

B.should

C.must

D.may

【答案】第1題:D

第2題:A

第3題:A

第4題:A

第5題:A

第6題:A

第7題:A

第8題:C

第9題:D

第10題:D

【解析】1.考查動詞詞義辨析。A選項concede“承認；退讓；給予，容許；讓步”；B選項conceal“隱藏；隱瞞”；C選項conditioned“決定；使適應；使健康；以……為條件”；D選項considered“考慮；認為；考慮到；細想”。根據(jù)上下文判斷出此處表達“認為”，故D項最符合。

2.考查邏輯關系。根據(jù)下文“thecenteroftheworld”可知此處想表達的是“認為歐洲是世界的中心”,故as最為準確。

3.考查邏輯關系。根據(jù)上文“WhendidtheSecondWorldWarbegin?”這個問句，可以判斷出此處答案應該是A選項answer“回答”。B選項advice“建議”；C選項affection“喜愛，感情；影響；感染”；D選項assertion“斷言，聲明；主張，要求；堅持；認定”。

4.考查詞組。A選項inanycase“不管怎樣；總之；在任何情況下”；B選項inbothcase“在兩種情況下”；C選項ineithercase“不論發(fā)生何種情況”；D選項inneithercase“在兩種情況下都不”。根據(jù)語境和句意，可知A為正確答案。

5.考查詞義辨析。A選項finally表達經(jīng)過一長段時間（通常是指經(jīng)歷了困難和滯遲），表示“終于……”；B選項eventually“最終”含有時間因素，表示目前還未發(fā)生，但終將發(fā)生；C選項ultimately“最終”除了包含時間因素外，還有狀態(tài)順序，表示最基本因素；D選項virtually“事實上，幾乎；實質(zhì)上”。根據(jù)下文“endedinJune1940”及詞義判斷出答案為A。

6.考查非謂語動詞。dominate意為控制，結(jié)合上文ended的時態(tài)，表示過去，可知A為正確答案。

7.考查詞義辨析。A選項symbolize“象征；用符號表現(xiàn)；采用象征；使用符號；作為……的象征”；B選項mark“標志；做標記于；打分數(shù)”；C選項imply“意味；暗示；隱含”；D選項remark“評論；覺察”。根據(jù)下文“theSecondWorldWarbeganinApril1932whenMaoTse-tungandChou”可知空格處應為“象征、代表”，因此A最合適。

8.考查詞組。A選項withthetitleof“標題為”；B選項withthestatusof“以……的地位”；C選項inthenameof“以……的名義”；D選項indesignationof“指定”。theKiangsiSoviet意為“中華蘇維埃共和國”，根據(jù)上下文“ThedeclaredwaragainstJapan28oftheKiangsiSoviet”以及句意判斷出正確答案為C。

9.考查從句引導詞。until引導從句，waituntil表示直到；等到；等待某個條件滿足；留待；一直等到，符合句意“IfwewaituntilthewarwasbeingfoughtineverycontinentexceptthetwoAmericas...”,中文翻譯為：如果我們等到除了兩個美洲以外的所有大陸都在打仗。因此答案為D

10.考查條件狀語從句。此處是if引導的真實條件句，真實條件句一般遵循主將從現(xiàn)、主情從現(xiàn)（情指情態(tài)動詞）、主祈從現(xiàn)（祈指祈使句）等原則。因此可知D為正確答案。

10.單選題

Thetiesthatbindustogetherincommonactivityareso（）thattheycandisappearatanymoment.

問題1選項

A.trivial

B.fatal

C.tentative

D.feeble

【答案】D

【解析】考查形容詞辨析。A項trivial“不重要的，瑣碎的”，B項fatal“致命的，量大的”，C項tentative“試驗性的，暫定的”，D項feeble“微弱的，無力的”。根據(jù)句子意思“把我們聯(lián)系在一起從事共同活動的紐帶是如此的（）以至于它們隨時都可能消失”，把四個選項分別代入，只有feeble最符合句子意思。句意：把我們聯(lián)系在一起從事共同活動的紐帶是如此微弱，它們隨時可能消失。因此，該題選擇D項正確。

11.單選題

Formultinationalcorporations,taxplanninghasbecomeextremelycomplexaffairs.Ithasbeenstatedthatnomultinationalcorporationpossessestheultimatetaxexpertise.Therefore，inadditiontohavingtheirownexperts,MNCsrelyonheavilyonlocaltaxexpertsandlegalcounsel.

Taxeshaveaveryimportantimpactonforeigndirectinvestmentdecisions.Taxeswilldeterminethefinancialstructureofsubsidiary，andtheywillinfluencepricingdecisions.Theymayalsoleadtotheformationofholdingcompanies.AnMNCmaydecidetoestablishabranchratherthanasubsidiarybecauseofagiventaxsituation.Theabsenceofataxtreatybetweenthecountryofawould-beinvestorandthenationwhereaforeigninvestmentistotakeplacemightleadtocancellationofinvestmentplans.Anunfavorabledepreciationallowancemaykeeptheforeigninvestorout.ThisunitwilldealwiththedifferenttaxsystemsintheworldandtheirimpactonanMNC’sglobalstrategy.

Basically,anytaxsystemcanbedividedintodirectandindirecttaxes.Corporateandindividualincometaxesaredirect，value-addedtaxes，salestaxes，andimportdutiesareindirecttaxes.Corporateincometaxes(taxesleviedonearning)varyamongtheindustrializednations.France,theUnitedStates,Holland,Canada,andGermanyhaveratesofaround50percent;Italy，theUnitedKingdomandJapanhaveratesofbetween36and40percent.

Lessdevelopedcountriesusuallyhavelowercorporatetaxratesinordertoattractforeigninvestment.Thus,Brazilhasarateof30percent,andIndonesiahasa40percenttaxrate.Acorporatetaxisleviedontaxableearnings.Taxableearningsaremoresignificantthanthetaxrateitself.Theydeterminewhatcanbedeductedbeforethetaxiscomputed;inotherwords,theseitemsaretaxdeductible.Countriesdiffergreatlyindeterminingtaxableearnings.Someallowaccelerateddepreciation,wherebytheasset(usuallytheplantorequipment)iswrittenoffatasubstantiallyhigherrateduringthefirstyearsthaninthelateryears.Thisallowsforsmallertaxableearningsintheearlyyears.Othercountriesallowtax-freeinvestmentreserves.Theseareusedatalaterstageforinvestmentinundevelopedareasofcountriesoraresentwhencountriesareinarecession.

ArecenttypeoftaxthathaswonrecognitionintheEuropeanCommonMarketisvalue-addedtax(VAT).Thisisanationalsalestaxleviedateachstageofproductionoratthesaleofconsumergoods.Thetaxisassessedinproportiontothevalueaddedduringthatstage.Generally,manufacturinggoods,suchasplantandequipment,havebeenexemptedfromthistax.Inmostcases,fooditemsalsohavebeenexempted.

HereisanexampleofhowVATworks.Atreeownerwhosellspartofatreetoalumbermillfor$1mustsetasidetencentsVATtopaytothegovernment.Thelumbermillprocessesthetreeintobuildingmaterialandsellsthewoodfor$3toalumberwholesaler.Themilladds$2invalue，andthussetsaside10percentoftheaddedvalue,ortwentycents,topaytothegovernment.AndsotheVATcontinuesuntilthefinalsale.

TheVATsystemoffersadvantages,suchasrebatesonexports.Profitableandunprofitablefirmsaretaxedalike,asthereisnopossibilityoftaxdeductionstodeterminetaxableincome.Abadlyruncompanyis,therefore,forcedtoimproveorgooutofbusiness.Further,VATiseasytocalculateandcollect.ButVATisoftenaccusedofhavingcontributedtoseriousinflationincountrieswhereitwasintroduced,notablyinWesternEurope.

1.Taxsystemscanbedividedinto________.

2.Onearrivesattaxableearningswhen________.

3.Thereasonnomultinationalcorporationpossessestheultimatetaxexpertiseisthat___________.

4.WhichofthefollowingisnotanadvantageofaVATsystem?

5.Whydidthelessdevelopedcountriesusuallyhavelowercorporatetaxrates?

問題1選項

A.incometaxesanddirecttaxes

B.indirecttaxesanddirecttaxes

C.value-addedtaxesandsalestaxes

D.importdutiesandsalestaxes

問題2選項

A.alltax-deductibleitemshavebeensubtracted

B.accelerateddepreciationisallowedfor

C.tax-freeinvestmentreservesareallowedfor

D.assetsarewrittenoff

問題3選項

A.anMNCisnotallowedtolearnultimatetaxexpertise

B.taxeshaveaveryimportantimpactonforeigndirectinvestmentdecision

C.therearetoomanycountriesandregionsinvolvedandtheirtaxsystemsarecomplicated

D.anunfavorabledepreciationallowancemaykeeptheforeigninvestorout

問題4選項

A.Rebatesonexports.

B.Profitableorunprofitablefirmsaretaxedalike.

C.Easytocalculateandcollect.

D.Contributionstoseriousinflation.

問題5選項

A.Theywanttoinvestmoremoneyonotherprojects.

B.Thelessdevelopedcountrieswanttoattractmoreforeigninvestment.

C.Extramoneyshouldbespentonforeigninvestment.

D.Corporatetaxratesarelessimportanttothedevelopmentofthelessdevelopedcountries.

【答案】第1題:B

第2題:A

第3題:C

第4題:D

第5題:B

【解析】1.細節(jié)理解題。根據(jù)文章第三段第一句，“Basically,anytaxsystemcanbedividedintodirectandindirecttaxes.”，可知任何稅收系統(tǒng)都可分為直接和間接兩種。選項B符合題意。

2.推斷題。根據(jù)第四段，“Taxableearningsaremoresignificantthanthetaxrateitself.Theydeterminewhatcanbedeductedbeforethetaxiscomputed;inotherwords,theseitemsaretaxdeductible.”，可知應納稅收入比稅率重要，計算出稅收前，它們決定應該扣除哪些，換句話說，這些項目是可以減免稅收的?？赏茢喑隹鄢怂锌煽鄢椖亢?，剩下的就是應納稅的收入。選項A符合題意。

3.推斷題。根據(jù)文章開頭，“Formultinationalcorporations,taxplanninghasbecomeextremelycomplexaffairs.Ithasbeenstatedthatnomultinationalcorporationpossessestheultimatetaxexpertise.”，可知對于跨國公司來說，因為稅收計劃是非常復雜的事情，所以沒有哪個跨國公司擁有終極的稅收技術。根據(jù)文章第三段，“Corporateincometaxes(taxesleviedonearning)varyamongtheindustrializednations.”，可知企業(yè)所得稅在工業(yè)化國家各不相同，下文也提到了不同國家有不同的稅率?？赏茢喑鲆驗楦鲊亩惵什煌?，所以稅收體系相當復雜。選項C符合題意。

4.細節(jié)理解題。根據(jù)文章最后一段最后一句，“ButVATisoftenaccusedofhavingcontributedtoseriousinflationincountrieswhereitwasintroduced,notablyinWesternEurope.”，可知在引入增值稅的國家，增值稅經(jīng)常被指控為可導致嚴重的通貨膨脹，特別是在歐洲國家。導致通貨膨脹是增值稅的缺點，選項D符合題意。

5.細節(jié)理解題。根據(jù)第四段第一句，“Lessdevelopedcountriesusuallyhavelowercorporatetaxratesinordertoattractforeigninvestment.”，可知為了吸引外資，欠發(fā)達國家通常規(guī)定較低的稅率。選項B符合題意。

12.單選題

Todaybusinesscardsaredistributedwithabandonbyworkingpeopleofallsocialclasses,illustratingnotonlytheubiquityofcommercialinterestsbutalsothefluidityoftheworldoftrade.Whetheroneisbuttonholingpotentialclientsforacarpentryservice,announcingone’slatestacademicappointment,or“networking”withfellowexecutives,itispermissibletoadvertiseone’stalentsandavailabilitybyanoutstretchedhandandthestatement“Here’smycard.”AsRobertLouisStevensononceobserved,everybodymakeshislivingbysellingsomething.Businesscardsfacilitatethisendeavor.

Ithasnotalwaysbeenthisway.Thecardsthatweusetodayforcommercialpurposesareavulgarizationofthenineteenth-centurysocialcallingcards,anartifactwithaquitedifferentpurpose.IntheGildedAge,possessingacallingcardindicatednotthatyouwereinterestedinformingbusinessrelationships,butthatyourmoneywassooldthatyouhadnoneedtomakealiving.Forthecalling-cardclass,lifewasacontinualroundofsocialvisits,andtheprotocol（禮儀）governingthesevisitswasinextricablylinkedtotheproperuseofcards.PickupanyetiquettemanualpredatingWorldWarⅠ,andyouwillfindwholechaptersdevotedtosuchquestionsaswhetherasinglegentlemanmayleaveacardforalady;whenaladymust,andmustnot,turndowntheedgesofacard;andwhetheranunmarriedgirlofbetweenfourteenandseventeenmaycarrymorethansixorlessthanthirteencardsinherpurseinmonthsbeginningwitha“J”.Thecallingcardsystemwasespeciallycherishedbythosewhomadenodistinctionbetweenmannersandmereform,anditspreciousnesswaswelldefinedbyMrs.JohnSherwood.Her1887manualcalledthecard“thefieldmarkanddevice”ofcivilization.

Thebusinessversionofthecallingcardcameinaroundtheturnofthecentury,whentheformerlywell-definedbordersbetweenthecommercialandthepersonalrealmswereusedwidely,societymavens(專家)considereditunforgivabletofusethetworealms.EmilyPost’scontemporaryLilianEichlercalleditverypoortastetousebusinesscardsforsocialpurposes,andaslateas1967AmyVanderbiltcounseledthatthemerchant’smarker“mayneverdoubleforsocialpurposes”.

1.Accordingtotheauthor,peopledistributetheirbusinesscardsinorderto（

）.

2.Thesentence“yourmoneywassoold”inthesecondparagraphmeans（

）.

3.WhatisNOTtrueaboutthecalling-cardclassinthe19thcentury?

4.Accordingtothepassage,businesscardsarelikelytohaveappeared（

）.

5.WhichofthefollowingisNOTstatedorimpliedinthepassage?

問題1選項

A.maketheirliving

B.showtheirsocialstatus

C.facilitatesellingtheirproducts

D.illustratethefluidityoftheworldoftrade

問題2選項

A.youhadalotofmoney.

B.yourmoneywasuseless.

C.youhadanoldpoundnote.

D.youinheritedafortunefromyourancestor

問題3選項

A.Theyusedtheircallingcardstowinladies’favor.

B.Therewereguidebooksontheprotocolforthemtoread.

C.Theylivedaleisuredlifewithoutworryingaboutearningaliving.

D.Theiruseofcardswassupposedtogobyasetofcomplexrulesofmanner.

問題4選項

A.after1967

B.afterWorldWarⅠ

C.atthebeginningofthe19thcentury

D.atthebeginningofthe20th

問題5選項

A.Mostpeoplethinkitimpropertousebusinesscardsforsocialpurposes.

B.Today’sbusinesscardsareavulgarizationofthe19th-centurysocialcallingcard.

C.Inthe19thcentury,possessingacallingcardindicatedone’shighsocialposition.

D.Inthe19thcentury,thecalling-cardclassneverusedtheircards