考研考博-英語(yǔ)-廊坊師范學(xué)院押題密卷附帶答案詳解篇

書(shū)山有路勤為徑，學(xué)海無(wú)涯苦作舟！住在富人區(qū)的她考研考博-英語(yǔ)-廊坊師范學(xué)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(qǐng)謹(jǐn)慎購(gòu)買(mǎi)！第壹套一.全考點(diǎn)押題密卷-綜合訓(xùn)練(共50題)1.單選題

Shestilllooksweakthoughherfeversubsidedaftershetooksomemedicine.

問(wèn)題1選項(xiàng)

A.caught

B.reduced

C.camedown

D.gotoff

【答案】C

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

2.單選題

NorthKoreahas（）tieswithSouthKorea,excepttheKaesongZone,ajointventurebetweenthetwoKoreas,readyingitselfforastateofthewar.

問(wèn)題1選項(xiàng)

A.savored

B.severed

C.segmented

D.segregated

【答案】B

【解析】考查動(dòng)詞辨析。A選項(xiàng)savored“盡情享受；欣賞”；B選項(xiàng)severed“斷絕；分離”；C選項(xiàng)segmented“分割；分裂”；D選項(xiàng)segregated“使隔離；使分離”。句意：除了開(kāi)城工業(yè)區(qū)這個(gè)兩國(guó)的合資企業(yè)，北朝鮮已經(jīng)……與南韓的聯(lián)系，準(zhǔn)備進(jìn)入戰(zhàn)爭(zhēng)狀態(tài)。B，C，D選項(xiàng)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(kāi)兩國(guó)之間的聯(lián)系。severed就有斷絕關(guān)系或者斷開(kāi)聯(lián)系的意思。因此B選項(xiàng)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(guó)人的出現(xiàn)加劇了這場(chǎng)關(guān)于澳大利亞社會(huì)潛在性格的爭(zhēng)論。淘金社區(qū)的公民價(jià)值觀引起了人們強(qiáng)烈的關(guān)注,這種關(guān)注又因澳大利亞人原本就是罪犯的后裔而變得更為嚴(yán)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(duì)于聲稱(chēng)享有優(yōu)等文化權(quán)利的澳大利亞人來(lái)說(shuō),難道不會(huì)丟失他們建立在找到通往澳洲大陸的獨(dú)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(jī)遇嗎？

（3）淘金社區(qū)的人們有一個(gè)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(lèi)似于他們?cè)噲D取代的土著居民。因?yàn)閾?dān)憂白人殖民者在澳大利亞定居的連續(xù)性,促使他們對(duì)土著居民進(jìn)行誹謗和驅(qū)逐亞洲人。

（4）用十九世紀(jì)末生硬的語(yǔ)言來(lái)講,如果白人取代黑人是因?yàn)楹谌藳](méi)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(yīng)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(yán)重削弱。

4.單選題

M:IsthereanythingIcandoforyou.Madam?

W:I’dliketoseesomelinen,please.

Q:Wherearethetwopeople?

問(wèn)題1選項(xiàng)

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(xiàng)‘紡織部’正確。

5.單選題

Thesurveyfound80percentofviewerswere（

）bytheviolentscenesinthefilm.

問(wèn)題1選項(xiàng)

A.damaged

B.alerted

C.offended

D.discouraged

【答案】C

【解析】動(dòng)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(huì)被電影中的暴力鏡頭所觸怒。beoffendedby意為“被...觸怒”，選項(xiàng)C符合句意。

6.單選題

Theproblemof（）toselectashissuccessorwasquicklydisposedof.

問(wèn)題1選項(xiàng)

A.whom

B.which

C.what

D.how

【答案】A

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

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(wèn)題1選項(xiàng)

A.itisimpossibleforpeopletofindhigh-techrobotsinasimplewoodenhouse

B.itiseasyforpeopletothinkofasimplewoodenhouseinthemodemJapan

C.Komiyamausuallygoestoacoffeerestauranttoreleaseherloneliness

D.Komiyamahasamechanicalcompanionwhosevoiceisverysharpandshort

問(wèn)題2選項(xiàng)

A.TheoldwomanKomiyamaherself.

B.Komiyama'sfantasticpetrobot

C.AmechanicalcompanioninStarWars.

D.AnaughtyJapan'screationAstroBoy.

問(wèn)題3選項(xiàng)

A.treatedasoldpersons

B.verylonelyintheirlife

C.enjoyingthemselves

D.nottakengoodcareof

問(wèn)題4選項(xiàng)

A.becomewarmerandwarmer

B.prepareforagamewiththerobot

C.starttolikeorbefriendlywith

D.approachtoorcomeupto

問(wèn)題5選項(xiàng)

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(xiàng)A正確。選項(xiàng)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(xiàng)A首先排除。It’sasimplemachine,tobesure.Thisisn'tathoughtfulroboticcharacterlikethosefoundinaStarWarsmovie,orlikeJapan’sownpopularcreationAstroBoy.”既不是星球大戰(zhàn)里的機(jī)器人,也不是日本人創(chuàng)造的阿童木,所以排除選項(xiàng)C和D。

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

4.根據(jù)原文,老人把機(jī)器人放在客廳,一個(gè)月后,開(kāi)始慢慢的接受它。選項(xiàng)C符合原文。

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

8.單選題

OnthisbarrenplaceonAikhanomHill,overlookingfieldspepperedwithlandmines,soldierscometolayastoneorsayaprayerforfriendslostinyearsofwar.

問(wèn)題1選項(xiàng)

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(wú)益的”；A選項(xiàng)“infertile”意為“不肥沃的；不毛的；不結(jié)果實(shí)的”；B選項(xiàng)“disastrous”意為“災(zāi)難性的；損失慘重的；悲傷的”；C選項(xiàng)“plausible”意為“看似可信的；花言巧語(yǔ)的；貌似真實(shí)的”；D選項(xiàng)“impeccable”意為“無(wú)瑕疵的，完美的；不會(huì)犯罪過(guò)的”。句意：在Aikhanom山上這個(gè)貧瘠的地方，可以俯瞰布滿地雷的田野，士兵們前來(lái)為在多年戰(zhàn)爭(zhēng)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(lái)悼念自己逝去的朋友，可以推測(cè)出這里曾經(jīng)是一個(gè)戰(zhàn)場(chǎng)。被戰(zhàn)爭(zhēng)摧殘過(guò)的土地應(yīng)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(xiàng)符合題意。

9.單選題

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

問(wèn)題1選項(xiàng)

A.concede

B.conceal

C.conditioned

D.considered

問(wèn)題2選項(xiàng)

A.as

B.to

C.with

D.in

問(wèn)題3選項(xiàng)

A.answer

B.advice

C.affection

D.assertion

問(wèn)題4選項(xiàng)

A.any

B.both

C.either

D.neither

問(wèn)題5選項(xiàng)

A.finally

B.eventually

C.ultimately

D.virtually

問(wèn)題6選項(xiàng)

A.dominated

B.dominating

C.beingdominated

D.havingbeendominated

問(wèn)題7選項(xiàng)

A.symbolizes

B.marks

C.implies

D.remarks

問(wèn)題8選項(xiàng)

A.withthetitle

B.withthestatus

C.inthename

D.indesignation

問(wèn)題9選項(xiàng)

A.if

B.since

C.after

D.until

問(wèn)題10選項(xiàng)

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(dòng)詞詞義辨析。A選項(xiàng)concede“承認(rèn)；退讓?zhuān)唤o予，容許；讓步”；B選項(xiàng)conceal“隱藏；隱瞞”；C選項(xiàng)conditioned“決定；使適應(yīng)；使健康；以……為條件”；D選項(xiàng)considered“考慮；認(rèn)為；考慮到；細(xì)想”。根據(jù)上下文判斷出此處表達(dá)“認(rèn)為”，故D項(xiàng)最符合。

2.考查邏輯關(guān)系。根據(jù)下文“thecenteroftheworld”可知此處想表達(dá)的是“認(rèn)為歐洲是世界的中心”,故as最為準(zhǔn)確。

3.考查邏輯關(guān)系。根據(jù)上文“WhendidtheSecondWorldWarbegin?”這個(gè)問(wèn)句，可以判斷出此處答案應(yīng)該是A選項(xiàng)answer“回答”。B選項(xiàng)advice“建議”；C選項(xiàng)affection“喜愛(ài)，感情；影響；感染”；D選項(xiàng)assertion“斷言，聲明；主張，要求；堅(jiān)持；認(rèn)定”。

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

5.考查詞義辨析。A選項(xiàng)finally表達(dá)經(jīng)過(guò)一長(zhǎng)段時(shí)間（通常是指經(jīng)歷了困難和滯遲），表示“終于……”；B選項(xiàng)eventually“最終”含有時(shí)間因素，表示目前還未發(fā)生，但終將發(fā)生；C選項(xiàng)ultimately“最終”除了包含時(shí)間因素外，還有狀態(tài)順序，表示最基本因素；D選項(xiàng)virtually“事實(shí)上，幾乎；實(shí)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(yǔ)動(dòng)詞。dominate意為控制，結(jié)合上文ended的時(shí)態(tài)，表示過(guò)去，可知A為正確答案。

7.考查詞義辨析。A選項(xiàng)symbolize“象征；用符號(hào)表現(xiàn)；采用象征；使用符號(hào)；作為……的象征”；B選項(xiàng)mark“標(biāo)志；做標(biāo)記于；打分?jǐn)?shù)”；C選項(xiàng)imply“意味；暗示；隱含”；D選項(xiàng)remark“評(píng)論；覺(jué)察”。根據(jù)下文“theSecondWorldWarbeganinApril1932whenMaoTse-tungandChou”可知空格處應(yīng)為“象征、代表”，因此A最合適。

8.考查詞組。A選項(xiàng)withthetitleof“標(biāo)題為”；B選項(xiàng)withthestatusof“以……的地位”；C選項(xiàng)inthenameof“以……的名義”；D選項(xiàng)indesignationof“指定”。theKiangsiSoviet意為“中華蘇維埃共和國(guó)”，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(dǎo)詞。until引導(dǎo)從句，waituntil表示直到；等到；等待某個(gè)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(gè)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(yǔ)從句。此處是if引導(dǎo)的真實(shí)條件句，真實(shí)條件句一般遵循主將從現(xiàn)、主情從現(xiàn)（情指情態(tài)動(dòng)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(wèn)題1選項(xiàng)

A.trivial

B.fatal

C.tentative

D.feeble

【答案】D

【解析】考查形容詞辨析。A項(xiàng)trivial“不重要的，瑣碎的”，B項(xiàng)fatal“致命的，量大的”，C項(xiàng)tentative“試驗(yàn)性的，暫定的”，D項(xiàng)feeble“微弱的，無(wú)力的”。根據(jù)句子意思“把我們聯(lián)系在一起從事共同活動(dòng)的紐帶是如此的（）以至于它們隨時(shí)都可能消失”，把四個(gè)選項(xiàng)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(dòng)的紐帶是如此微弱，它們隨時(shí)可能消失。因此，該題選擇D項(xiàng)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(wèn)題1選項(xiàng)

A.incometaxesanddirecttaxes

B.indirecttaxesanddirecttaxes

C.value-addedtaxesandsalestaxes

D.importdutiesandsalestaxes

問(wèn)題2選項(xiàng)

A.alltax-deductibleitemshavebeensubtracted

B.accelerateddepreciationisallowedfor

C.tax-freeinvestmentreservesareallowedfor

D.assetsarewrittenoff

問(wèn)題3選項(xiàng)

A.anMNCisnotallowedtolearnultimatetaxexpertise

B.taxeshaveaveryimportantimpactonforeigndirectinvestmentdecision

C.therearetoomanycountriesandregionsinvolvedandtheirtaxsystemsarecomplicated

D.anunfavorabledepreciationallowancemaykeeptheforeigninvestorout

問(wèn)題4選項(xiàng)

A.Rebatesonexports.

B.Profitableorunprofitablefirmsaretaxedalike.

C.Easytocalculateandcollect.

D.Contributionstoseriousinflation.

問(wèn)題5選項(xiàng)

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(xì)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(xiàng)B符合題意。

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

3.推斷題。根據(jù)文章開(kāi)頭，“Formultinationalcorporations,taxplanninghasbecomeextremelycomplexaffairs.Ithasbeenstatedthatnomultinationalcorporationpossessestheultimatetaxexpertise.”，可知對(duì)于跨國(guó)公司來(lái)說(shuō)，因?yàn)槎愂沼?jì)劃是非常復(fù)雜的事情，所以沒(méi)有哪個(gè)跨國(guó)公司擁有終極的稅收技術(shù)。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(guó)家各不相同，下文也提到了不同國(guó)家有不同的稅率。可推斷出因?yàn)楦鲊?guó)的稅率不同，所以稅收體系相當(dāng)復(fù)雜。選項(xiàng)C符合題意。

4.細(xì)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(guó)家，增值稅經(jīng)常被指控為可導(dǎo)致嚴(yán)重的通貨膨脹，特別是在歐洲國(guó)家。導(dǎo)致通貨膨脹是增值稅的缺點(diǎn)，選項(xiàng)D符合題意。

5.細(xì)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(dá)國(guó)家通常規(guī)定較低的稅率。選項(xiàng)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(zhuān)家)considereditunforgivabletofusethetworealms.EmilyPost’scontemporaryLilianEichlercalleditverypoortastetousebusinesscardsforsocialpurposes,andaslateas1967AmyVanderbiltcounseledthatthemerchant’smarker“mayneverdoubleforsocialpurposes”.

1.Accordingtotheauthor,peopledistributetheirbusinesscardsinorderto（

）.

2.Thesentence“yourmoneywassoold”inthesecondparagraphmeans（

）.

3.WhatisNOTtrueaboutthecalling-cardclassinthe19thcentury?

4.Accordingtothepassage,businesscardsarelikelytohaveappeared（

）.

5.WhichofthefollowingisNOTstatedorimpliedinthepassage?

問(wèn)題1選項(xiàng)

A.maketheirliving

B.showtheirsocialstatus

C.facilitatesellingtheirproducts

D.illustratethefluidityoftheworldoftrade

問(wèn)題2選項(xiàng)

A.youhadalotofmoney.

B.yourmoneywasuseless.

C.youhadanoldpoundnote.

D.youinheritedafortunefromyourancestor

問(wèn)題3選項(xiàng)

A.Theyusedtheircallingcardstowinladies’favor.

B.Therewereguidebooksontheprotocolforthemtoread.

C.Theylivedaleisuredlifewithoutworryingaboutearningaliving.

D.Theiruseofcardswassupposedtogobyasetofcomplexrulesofmanner.

問(wèn)題4選項(xiàng)

A.after1967

B.afterWorldWarⅠ

C.atthebeginningofthe19thcentury

D.atthebeginningofthe20th

問(wèn)題5選項(xiàng)

A.Mostpeoplethinkitimpropertousebusinesscardsforsocialpurposes.

B.Today’sbusinesscardsareavulgarizationofthe19th-centurysocialcallingcard.

C.Inthe19thcentury,possessingacallingcardindicatedone’shighsocialposition.

D.Inthe19thcentury,thecalling-cardclassneverusedtheircards