考研考博-英语-宣化科技职业学院考试押题三合一+答案详解3

书山有路勤为径，学海无涯苦作舟！住在富人区的她考研考博-英语-宣化科技职业学院考试押题三合一+答案详解（图片大小可自由调整）全文为Word可编辑，若为PDF皆为盗版，请谨慎购买！第I卷一.综合题库-全考点押密(共120题)1.单选题

Barrymore（）,buteachisrememberednotforhiswomenbutforhistalent.

问题1选项

A.hadmanywives.Garrickone

B.hadmanywives.Garrickhavingone

C.havingmanywives,Garrickjustone

D.hadmanywives.Garrickhadonlyonewife

【答案】D

【解析】语法题。分析题干可知前面为两个独立的分句，因此D项正确。句意：白瑞摩有许多妻子。加里克只有一个妻子，但每个人都不是因为他的女人而被铭记，而是因为他的才华。

2.单选题

Persistentbullyingisoneoftheworstexperiencesachildcanface.Howcanitbeprevented?PeterSmith,ProfessorofPsychologyattheUniversityofSheffield,directedtheSheffieldAnti-BullyingInterventionProject,fundedbytheDepartmentforEducation.

Herethereportsonhisfindings.

SectionA

Bullyingcantakeavarietyofforms,fromtheverbal—beingtauntedorcalledhurtfulnames—tothephysical—beingkickedorshoved—aswellasindirectforms,suchasbeingexcludedfromsocialgroups.AsurveyIconductedwithIreneWhitneyfoundthatinBritishprimaryschoolsuptoaquarterofpupilsreportedexperienceofbullying,whichinaboutoneintencaseswaspersistent.Therewaslessbullyinginsecondaryschools,withaboutoneintwenty-fivesufferingpersistentbullying,butthesecasesmaybeparticularlyrecalcitrant.

SectionB

Bullyingisclearlyunpleasant,andcanmakethechildexperiencingitfeelunworthyanddepressed.Inextremecasesitcanevenleadtosuicide,thoughthisisthankfullyrare.Victimizedpupilsaremorelikelytoexperiencedifficultieswithinterpersonalrelationshipsasadults,whilechildrenwhopersistentlybullyaremorelikelytogrowuptobephysicallyviolent,andconvictedofanti-socialoffences.

SectionC

Untilrecently,notmuchwasknownaboutthetopic,andlittlehelpwasavailabletoteacherstodealwithbullying.Perhapsasaconsequence,schoolswouldoftendenytheproblem.“Thereisnobullyingatthisschool”hasbeenacommonrefrain,almostcertainlyuntrue.Fortunatelymoreschoolsarenowsaying:“Thereisnotmuchbullyinghere,butwhenitoccurswehaveaclearpolicyfordealingwithit.”

SectionD

Threefactorsareinvolvedinthischange.Firstisanawarenessoftheseverityoftheproblem.Second,anumberofresourcestohelptacklebullyinghavebecomeavailableinBritain.Forexample,theScottishCouncilforResearchinEducationproducedapackageofmaterials,ActionAgainstBullying,circulatedtoallschoolsinEnglandandWalesaswellasinScotlandinsummer1992,withasecondpack,SupportingSchoolsAgainstBullying,producedthefollowingyear.InIreland,GuidelinesonCounteringBullyingBehaviourinPost-PrimarySchoolswaspublishedin1993.Third,thereisevidencethatthesematerialswork,andthatschoolscanachievesomething.Thiscomesfromcarefullyconducted“beforeandafter”evaluationsofinterventionsinschools,monitoredbyaresearchteam.InNorway,afteraninterventioncampaignwasintroducednationally,anevaluationofforty-twoschoolssuggestedthat,overatwoyearperiod,bullyingwashalved.TheSheffieldinvestigation,whichinvolvedsixteenprimaryschoolsandsevensecondaryschools,foundthatmostschoolssucceededinreducingbullying.

SectionE

Evidencesuggeststhatakeystepistodevelopapolicyonbullying,sayingclearlywhatismeantbybullying,andgivingexplicitguidelinesonwhatwillbedoneifitoccurs,whatrecordswillbekept,whowillbeinformed,whatsanctionswillbeemployed.Thepolicyshouldbedevelopedthroughconsultation,overaperiodoftime—notjustimposedfromtheheadteacher’soffice!Pupils,parentsandstaffshouldfeeltheyhavebeeninvolvedinthepolicy,whichneedstobedisseminatedandimplementedeffectively.

Otheractionscanbetakentobackupthepolicy.Therearewaysofdealingwiththetopicthroughthecurriculum,usingvideo,dramaandliterature.Theseareusefulforraisingawareness,andcanbestbetiedintoearlyphasesofdevelopment,whiletheschoolisstartingtodiscusstheissueofbullying.Theyarealsousefulinrenewingthepolicyfornewpupils,orrevisingitinthelightofexperience.Butcurriculumworkalonemayonlyhaveshorttermeffects;itshouldbeanadditiontopolicywork,notasubstitute.

Therearealsowaysofworkingwithindividualpupils,orinsmallgroups.Assertivenesstrainingforpupilswhoareliabletobevictimsisworthwhile,andcertainapproachestogroupbullyingsuchas“noblame”,canbeusefulinchangingthebehaviourofbullyingpupilswithoutconfrontingthemdirectly,althoughothersanctionsmaybeneededforthosewhocontinuewithpersistentbullying.

Workintheplaygroundisimportant,too.Onehelpfulstepistotrainlunchtimesupervisorstodistinguishbullyingfromplayfulfighting,andhelpthembreakupconflicts.Anotherpossibilityistoimprovetheplaygroundenvironment,sothatpupilsarelesslikelytobeledintobullyingfromboredomorfrustration.

SectionF

Withthesedevelopments,schoolscanexpectthatatleastthemostseriouskindsofbullyingcanlargelybeprevented.Themoreeffortputinandthewiderthewholeschoolinvolvement,themoresubstantialtheresultsarelikelytobe.Thereductioninbullying—andtheconsequentimprovementinpupilhappiness—issurelyaworthwhileobjective.

Fromthelistbelowchoosethemostsuitabletitleforthereadingpassageabove.WritetheappropriateletterA-Dinbox27ontheAnswerSheet.

问题1选项

A.Bullying:whatparentscando

B.Bullying:arethemediatoblame?

C.Bullying:thelinkwithacademicfailure

D.Bullying:fromcrisismanagementtoprevention

【答案】D

【解析】主旨大意题。纵观全文，文章的SectionA-C部分首先对欺凌问题进行了总体介绍和概括，下文对学校欺凌现象进行了讨论，主要提到了欺凌对学生带来的影响，以及学校对欺凌事件的反应。SectionD部分对学校的管控和措施进行了介绍。SectionE-F提出了控制欺凌的有效措施和影响。可判断出整篇文章主要围绕对学校欺凌现象的管理和防止展开。选项D符合题意。

3.单选题

Withthissensitivemachine,wecanfindthe（

）ofamilligramofaspirininanOlympic-sizeswimmingpool.

问题1选项

A.counterpart

B.equivalent

C.average

D.installation

【答案】B

【解析】名词词义辨析。A选项counterpart“对应的事物，副本”;B选项equivalent“（价值、数量、意义、重要性等）相等的”；C选项average“平均数，平均水平”；D选项installation“安装，就职”。题目强调的是与游泳池中的一毫克的阿司匹林相等重量的物质，所以B选项。

4.单选题

Withprice（）somuch,it’shardforthecompanytoplanabudget.

问题1选项

A.vibrating

B.waving

C.swinging

D.fluctuating

【答案】D

【解析】考查动词辨析。A选项vibrate“震动，颤动”；B选项wave“挥舞，飘扬”；C选项swing“摇摆”；D选项fluctuate“波动，起伏”。根据句意：由于价格波动很大，公司很难制定出预算。表示价格的起伏波动应该用fluctuate，所以选项D正确。

5.单选题

Wecan（

）aconclusionfromthesefactswehavecollected.

问题1选项

A.generalize

B.nominate

C.label

D.integrate

【答案】A

【解析】考查动词辨析。generalize意为“概括，归纳”；nominate意为“提名，任命”；label意为“贴标签于”；integrate意为“(使)合并，成为一体”。

句意：我们可以从收集到的这些事实中归纳出一个结论。

6.单选题

Andersonheldouthisarmsto（）theattack,butthesharkgrabbedhisrightforearmanddived.

问题1选项

A.turnoff

B.wardoff

C.triggeroff

D.calloff

【答案】B

【解析】考查短语辨析。A选项turnoff“关掉”；B选项wardoff“避开、挡住”；C选项triggeroff“引起、激起”；D选项calloff“取消、放弃”，句意为：安德森伸出双臂挡住鲨鱼的攻击，但鲨鱼咬住他的右前臂，潜入水中。wardoff“避开、挡住”符合题意，因此选B。

7.单选题

Governmentsallaroundtheworldhaveincreasedtheirfocus（1）meansoffightingterrorismandwaysofpreventingnaturaldisasters,anditisinthiscontext（2）“theInternationalEmergencyManagementConference”hasavitalroleto（3）.Asaninternationalconferencewiththepurposeofbringingtogetheranumberof（4）groups,whoareallinvolvedinemergencymanagement,（5）isessentialtoexchangeinformationifwewanttoimproveourabilityandunderstandingofthisimportantwork.Eventhoughsomecountriesaresmalland（6）isolated,theyare（7）exemptfromterrorismornaturaldisasters.Muchhasbeenachieved,butthereisalwaysmorethatremainsto（8）andaconferencelikethis,（9）knowledgeandinformationisshared,（10）centralinthepursuitforabetterunderstandingofthiswholearea.

问题1选项

A.in

B.at

C.on

D.to

问题2选项

A.that

B.why

C.where

D.when

问题3选项

A.give

B.act

C.make

D.play

问题4选项

A.interest

B.interested

C.interests

D.interesting

问题5选项

A.it

B.which

C.that

D.this

问题6选项

A.geophysically

B.geotropically

C.geometrically

D.geographically

问题7选项

A.anyway

B.bytheway

C.innoway

D.intheway

问题8选项

A.doing

B.bedone

C.bedoing

D.havedone

问题9选项

A.which

B.whom

C.where

D.what20.

问题10选项

A.are

B.is

C.was

D.were

【答案】第1题:C

第2题:A

第3题:D

第4题:B

第5题:A

第6题:D

第7题:C

第8题:B

第9题:C

第10题:B

【解析】1.【试题解析】考查习惯搭配。Focuson“专注于”。结合此处语义，C为正确答案。

2.【试题解析】考查语法。由空格所在这句话的结构是完整的判断出此处考查强调句：itis...that...。结合此处语境，A为正确答案。

3.【试题解析】考查固定短语。playavitalrole“起重要作用”。结合此处语境，D为正确答案。

4.【试题解析】考查语法。空格处作定语修饰groups，结合语境，B为正确答案。interested“感兴趣的；有利害关系的”。

5.【试题解析】考查语法。分析句子结构，本句话真正的主语为toexchangeinformation，空格处作形式主语，故选A。

6.【试题解析】考查形近词辨析。A选项geophysically“地球物理学地”；B选项geotropically“屈地性地”；C选项geometrically“几何学上地”；D选项geographically“在地理上；地理学上”。根据句意，D选项正确。

7.【试题解析】考查短语辨析。A选项anyway“以任何方式”；B选项bytheway“顺便说说，顺便问一下；在途中”；C选项innoway“决不”；D选项intheway“妨碍；挡道”。根据句意，C选项正确。

8.【试题解析】考查语法。综合考虑，空格处和to构成动词不定式表将来，本句为系表结构，主语和表语为被动关系，因此B为正确答案。本句句意为：……但是总是有更多问题有待处理。

9.【试题解析】考查语法。结合句子结构，此处为非限定性定语从句，需要一个关键词引导，作为状语修饰关键词conference，因此C为正确答案。

10.【试题解析】考查主谓一致。主语aconference为单数，句子时态为一般现在时，故B为正确答案。

8.单选题

Lateralthinking,firstdescribedbyEdwarddcBonoin1967,isjustafewyearsolderthanEdward’sson.YoumightimaginethatCasparwasraisedtobeanadventurousthinker,butdeBono’snamewassofamous,Casper’sparentsworriedthatanytimehewouldsaysomethingbrightatschool,histeachersmightsnap,“Wheredoyougetthatideafrom?”

“Wehadtobecarefulandnotoverdoit,”Edwardadmits.NowCasperisatOxford—whichoncelookedunlikelybecauseheisalsoslightlydyslexic.Infact,whenliewasapplyingtoOxford,noneofhisschoolteachersthoughthehadachance.“Sothenwedidseveralthinkingsessions,”hisfathersays,“usingmytechniquesand,whenhewentupfortheexam,hedidextremelywell.”Soonafter,EdwarddeBonodecidedtowritehislatestbook,“TeachYourChildrenHowtoThink”，inwhichhetransformsthethinkingskillshedevelopedforbrain-stormingbusinessmenintoinformalexercisesforparentsandchildrentoshare.

Thinkingistraditionallyregardedassomethingexecutedinalogicalsequence,andeverybodyknowsthatchildrenaren’tverylogical.Soisn’titanuphillbattle,tryingtoteachthemtothink?‘‘Youknow,”EdwarddeBonosays,“ifyouexaminepeople’sthinking,itisquiteunusualtofindfaultsoflogic.Butthefaultsofperceptionarehuge!Oftenwethinkineffectivelybecausewetaketoolimitedaview.”“TeachYourChildHowtoThink”offerslessonsinperceptionimprovement,ofclearlyseeingtheimplicationsofsomethingyouaresayingandofexploringthealternatives.

1.WhatisTRUEaboutCasper?

2.CaspersucceededinapplyingtoOxfordbecause（

）.

3.ItcanbeinferredfromParagraph2thatEdward（

）.

4.AccordingtoParagraph3,whichofthefollowingstatementsexpressesEdwarddeBono’sview?

5.LateralthinkingreferstothefollowingEXCEPT（

）.

问题1选项

A.HeisEdward'sson.

B.Heisanadventurousthinker.

C.Hefirstdescribedlateralthinking.

D.Heisoftenscoldedbyhisteacher.

问题2选项

A.hewascarefulandoftenoverworked

B.allofhisschoolteachersthoughthehadachance

C.heusedintheexamthetechniquesprovidedbyhisfather

D.hereadthebook"TeachYourChildHowtoThink”beforetheexam

问题3选项

A.waslikelytoimprovechildren’slogicwithhisbook

B.gaveadescriptionoflateralthinkingseveralyearsafterhissonwasborn.

C.waspromptedtostudylateralthinkingbecausehissonwasslightlydyslexic

D.oncetaughtbusinessmenhowtothinkbeforehewroteforparentsandchildren

问题4选项

A.Everybodyknowsthatchildrenaren’tverylogical.

B.Itisanuphillbattletryingtoteachchildrentothink.

C.Weoftenthinkineffectivelybecausewetaketoolimitedaview.

D.Thinkingistraditionallyregardedassomethingexecutedinalogicalsequence.

问题5选项

A.improvingone’slogicinthinking

B.improvingone’sperceptioninthinking

C.seeingtheimplicationsofwhatyouaresaying

D.exploringthealternativesforwhatyouaresaying

【答案】第1题:A

第2题:C

第3题:D

第4题:C

第5题:A

【解析】1.细节事实题。根据文章第一段第二句，“”YoumightimaginethatCasparwasraisedtobeanadventurousthinker,butdeBono’snamewassofamous…”，根据转折连词but，可判断你可以想象卡斯帕是一个敢于大胆的思考者，但是事实相反。选项B可排除。根据文章第一句，“Lateralthinking,firstdescribedbyEdwarddcBonoin1967…”，可知横向思维在1967年由爱德华•波诺首次提出，所以不是卡斯帕首次提出的。根据文章第一段，“Casper’sparentsworriedthatanytimehewouldsaysomethingbrightatschool,histeachersmightsnap…”，可知卡斯珀的父母担心，每当他在学校说一些聪明的话时，他的老师可能会叱责他，可判断出卡斯珀被老师叱责是父母担心的事，并没有提到实际发生。根据排除法，选项A符合题意。

2.细节事实题。根据文章第二段，“‘Sothenwedidseveralthinkingsessions,’hisfathersays,‘usingmytechniquesand,whenhewentupfortheexam,hedidextremelywell.’”，可知然后他运用父亲的思考方式进行了练习，最后考试考得非常好。可判断出Casper成功考入牛津大学的原因是运用了父亲提供的方法和技巧。选项C符合题意。

3.判断推理题。根据文章第二段，“…hetransformsthethinkingskills….”，可知爱德华的书是用来传播他的思考技巧，是为了教孩子们如何思考，并未提及逻辑思维，选项A可排除。根据文章第一段第一句，“Lateralthinking,firstdescribedbyEdwarddcBonoin1967,isjustafewyearsolderthanEdward’sson.”，可知1967年，爱德华•波诺(EdwarddcBono)首次描述了“横向思维”，是在爱德华的儿子出生的前几年提出的。可判断出并不是在儿子出生后才描述了横向思维，选项B可排除。因为爱德华在儿子出生前几年就提出了横向思维，所以不是因为儿子的原因而去研究这种方法，选项C可排除。根据文章第二段最后一句，“…hetransformsthethinkingskillshedevelopedforbrain-stormingbusinessmenintoinformalexercisesforparentsandchildrentoshare.”，可知他将自己用来培养商人思维的技能转化为供父母和孩子们分享的非正式练习。可判断出爱德华在为父母和孩子写作之前，曾教商人如何思考。选项D符合题意。

4.细节事实题。根据文章第三段，“Oftenwethinkineffectivelybecausewetaketoolimitedaview.”，可知爱德华认为我们常常思考效率低下，因为我们的视野太有限。选项C为文章的原话，选项C符合题意。

5.细节事实题。根据文章第三段，“‘TeachYourChildHowtoThink’offerslessonsinperceptionimprovement,ofclearlyseeingtheimplicationsofsomethingyouaresayingandofexploringthealternatives.”，可知《教你的孩子如何思考》这本书提供认知改善的课程，清楚地了解你所说的话的含义，并探索其他选择。可判断出横向思维涉及的方面包括提升思维认知能力，了解说话的含义以及探索自己所说的话的其他可供选择的表达，不包括提升逻辑思考能力。选项A符合题意。

9.单选题

ThereareseveralpossibleexplanationsforthegreatjobstabilityinSouthKoreathegreatmobilityintheUnitedStates.

问题1选项

A.contraryto

B.inregardto

C.incontrastto

D.withrespectto

【答案】C

【解析】短语搭配题。A选项contraryto与…相反，违反；B选项inregardto关于；C选项incontrastto与……形成对比；D选项withrespectto关于，至于。句意：与美国巨大的流动性相比，朝鲜在好工作上的稳定性有几种可能的解释。根据句意和搭配，正确答案为C项。

10.单选题

Ofalltheclassicalcomposers,Tchaikovskyhasbeenaveritablegold-mineasa（）sourceofthemesforpopulararrangements.

问题1选项

A.lucrative

B.ostensible

C.orthodox

D.tentative

【答案】A

【解析】考查形容词辨析。A选项lucrative“有利可图的，赚钱的”；B选项ostensible“表面的，假装的”；C选项orthodox“正统的；惯常的”；D选项tentative“不确定的，暂定的；犹豫的”。句意：在所有的古典作曲家中，柴可夫斯基是一个名副其实的金矿，他总是创造出大受市场欢迎的主题作品。由gold-mine可知lucrative与其意思对应。因此A选项正确。

11.单选题

Theirworkwill________,buttheyoughttotrytoimproveit.

问题1选项

A.getaway

B.getaround

C.getby

D.geton

【答案】C

【解析】【选项释义】

A.getaway离开，逃跑B.getaround避开，说服

C.getby过得去，勉强过活D.geton进展，做得好

【考查点】固定搭配。

【解题思路】空格处和上文的“Theirwork（他们的工作）”构成主谓逻辑，表示他们的工作如何。由but可知前后两个分句之间存在转折的逻辑关系，由后半句句意“但他们应该努力加以改进（improveit）”可知，他们的工作情况不算糟糕，但是还有需要改进的地方。getby指勉强过得去，因此C选项“过得去，勉强过活”最符合题意。

【干扰项排除】

A选项getaway“离开，逃跑”指离开一个地方或为了避免被抓而逃跑，不能和“work（工作）”进行搭配；

B选项getaround“避开，说服”指避开规章法律或通过取悦谄媚来说服，不符合题干的语义逻辑；

D选项geton“进展，做得好”指在特定情况下取得成功，与题干的语义相矛盾，应该是“工作勉强过得去”而不是“工作做得好”。

【句意】虽然他们的工作还过得去，但他们应该努力加以改进。

12.单选题

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?

问题1选项

A.incometaxesanddirecttaxes

B.indirecttaxesanddirecttaxes

C.value-addedtaxesandsalestaxes

D.importdutiesandsalestaxes

问题2选项

A.alltax-deductibleitemshavebeensubtracted

B.accelerateddepreciationisallowedfor

C.tax-freeinvestmentreservesareallowedfor

D.assetsarewrittenoff

问题3选项

A.anMNCisnotallowedtolearnultimatetaxexpertise

B.taxeshaveaveryimportantimpactonforeigndirectinvestmentdecision

C.therearetoomanycountriesandregionsinvolvedandtheirtaxsystemsarecomplicated

D.anunfavorabledepreciationallowancemaykeeptheforeigninvestorout

问题4选项

A.Rebatesonexports.

B.Profitableorunprofitablefirmsaretaxedalike.

C.Easytocalculateandcollect.

D.Contributionstoseriousinflation.

问题5选项

A.Theywanttoinvestmoremoneyonotherprojects.

B.Thelessdevelopedcountrieswanttoattractmoreforeigninvestment.

C.Extramoneyshouldbespentonforeigninvestment.

D.Corporatetaxratesarelessimportanttothedevelopmentofthelessdevelopedcountries.

【答案】第1题:B

第2题:A

第3题:C

第4题:D

第5题:B

【解析】1.细节理解题。根据文章第三段第一句，“Basically,anytaxsystemcanbedividedintodirectandindirecttaxes.”，可知任何税收系统都可分为直接和间接两种。选项B符合题意。

2.推断题。根据第四段，“Taxableearningsaremoresignificantthanthetaxrateitself.Theydeterminewhatcanbedeductedbeforethetaxiscomputed;inotherwords,theseitemsaretaxdeductible.”，可知应纳税收入比税率重要，计算出税收前，它们决定应该扣除哪些，换句话说，这些项目是可以减免税收的。可推断出扣除了所有可扣除项目后，剩下的就是应纳税的收入。选项A符合题意。

3.推断题。根据文章开头，“Formultinationalcorporations,taxplanninghasbecomeextremelycomplexaffairs.Ithasbeenstatedthatnomultinationalcorporationpossessestheultimatetaxexpertise.”，可知对于跨国公司来说，因为税收计划是非常复杂的事情，所以没有哪个跨国公司拥有终极的税收技术。根据文章第三段，“Corporateincometaxes(taxesleviedonearning)varyamongtheindustrializednations.”，可知企业所得税在工业化国家各不相同，下文也提到了不同国家有不同的税率。可推断出因为各国的税率不同，所以税收体系相当复杂。选项C符合题意。

4.细节理解题。根据文章最后一段最后一句，“ButVATisoftenaccusedofhavingcontributedtoseriousinflationincountrieswhereitwasintroduced,notablyinWesternEurope.”，可知在引入增值税的国家，增值税经常被指控为可导致严重的通货膨胀，特别是在欧洲国家。导致通货膨胀是增值税的缺点，选项D符合题意。

5.细节理解题。根据第四段第一句，“Lessdevelopedcountriesusuallyhavelowercorporatetaxratesinordertoattractforeigninvestment.”，可知为了吸引外资，欠发达国家通常规定较低的税率。选项B符合题意。

13.翻译题

美国有五分之四的人在工作中感受到压力。是什么原因引起的工作压力呢？许多人认为不公平或不切实际的工作量是其中一个主要原因。这种工作量常常会导致个人生活和职业生活失衡。另一个原因是缺乏工作安全感。如果你不停地担心下周是否还能有工作，压力就会进入并占领你的生活。如果你还需要养家、养孩子，情况就更会如此。

【答案】FouroutoffiveAmericansfeelpressureatwork.Whatcausesworkpressure?

Manypeoplebelievethatunfairorunrealisticworkloadsareoneofthemainreasons.Thiskindofworkloadoftenleadstoanimbalancebetweenpersonalandprofessionallives.Anotherreasonislackofjobsecurity.Ifyouareconstantlyworryingaboutwhetheryouwillhaveajobnextweek,stresswillenterandtakeoveryourlife.Thisisespeciallytrueifyoustillneedtosupportyourfamilyandchildren.

14.单选题

Onlyunderspecialcircumstances（）totakemake-uptests.

问题1选项

A.arefreshmenpermitted

B.freshmenarepermitted

C.permittedarefreshmen

D.arepermittedfreshmen

【答案】A

【解析】语法题。考查部分倒装。副词only位于句首时，后面部分应用部分倒装结构：助动词/系动词+主语+谓语动词/表语。因此A项正确。

15.单选题

Hisremarkswere（）annoyeverybodyatthemeeting.

问题1选项

A.soasto

B.suchasto

C.suchto

D.asmuchasto

【答案】B

【解析】考查固定搭配。A选项soasto“以便；以致”；B选项suchasto“达到这样的程度以致”；C选项suchto，没有这样的搭配，可排除；D选项asmuchasto“就像是”。由本句关键词“annoyeverybody”（惹恼了所有人）可知，他的评论到达了很严重的程度以致惹恼所有人。句意：他的话让会议上的每个人都很恼火。因此B选项正确。

16.单选题

I（）youthatthegoodswillbedeliverednextweek.

问题1选项

A.insist

B.confirm

C.assure

D.ensure

【答案】C

【解析】近义词辨析。sb.confirmthat证实；assuresb.that...向某人保证；sb.ensurethat...确保某事会发生。选项C更符合语境。

17.单选题

SinceTomwas（

）fromtheburdenthathadbeenimposedonhim,hebeganto

concentratemoreonhisowninterest.

问题1选项

A.exiled

B.exempted

C.expected

D.executed

【答案】B

【解析】考查动词辨析。exile“放逐，流放”；exempt“免除，豁免”；beexemptedfrom“被免除…”；expect“期望”；execute“实行”。句意：自从曾经加在他身上的担子被移除后，Tom开始更专注于自己的兴趣。由后半句“Tom开始专注于自己的兴趣”可知B项正确，答案B

18.单选题

Theteachersaidthathewouldn’ttolerate______lateeveryday.

问题1选项

A.formetoarrive

B.mearrived

C.metoarrive

D.myarriving

【答案】D

【解析】考查动词用法。句意：老师说他不能容忍我每天迟到。toleratesth.意为“忍受某事”；toleratedoingsth.意为“忍受继续做相同的事”；toleratetodosth.意为“忍受做另一件事”，所以D选项myarriving作宾语符合题意。因此D选项正确。

19.填空题

Threebroadcategoriesofterroristcrimemaybedistinguished,notinlegalterms,butwithintention.

Foremostistheuseofviolenceandthethreatofviolencetocreatepublicfear.

A

B

C

D

【答案】Cwithintention改为byintention

【解析】【考查点】被动语态。

【解题思路】根据bedistinguished，可知此句为被动语态，byintention指的是通过意图来区分。

【句意】恐怖主义犯罪的三大类可以通过意图而不是法律术语加以区分。其中最重要的是使用暴力和暴力威胁来制造公众恐惧。

20.单选题

Learningisuniqueanddependentonmanyfactors,manyoftheminternaland（

）totheindividual.

问题1选项

A.intrinsic

B.narrative

C.primitive

D.emphatic

【答案】A

【解析】考查形容词辨析。intrinsic“本质的，固有的”；narrative“叙事的”；primitive“原始的”；emphatic“强调的”。句意：学习非常独特，取决于多种因素，这些因素对个体而言既是内在的，也是与生俱来的。选项A符合句意。

21.单选题

Questions12to15arebasedonthepassageyouhavejustheard.

问题1选项

A.Shewasuninterestedinadvertising.

B.Shefoundheroutfitinappropriate.

C.Shewasunhappywithfashiontrends.

D.Sheoftencheckedherselfinamirror.

问题2选项

A.Tosavethetroubleofchoosingauniqueoutfiteveryday.

B.Tomeettheexpectationsoffashion-consciousclients.

C.Tokeepupwiththecurrenttrends.

D.Tosavetheexpensesonclothing.

问题3选项

A.Itenhancespeople’sabilitytoworkindependently.

B.Ithelpspeoplesucceedinwhatevertheyaredoing.

C.Itmattersalotinjobsinvolvinginteractionwithothers.

D.Itboostsone’sconfidencewhenlookingforemployment.

问题4选项

A.Designtheirownuniformtoappearunique.

B.Wearclassicpiecestoimpresstheirclients.

C.Fighttheever-changingtrendsinfashion.

D.Dowhateverispossibletolooksmart.

【答案】第1题:B

第2题:A

第3题:C

第4题:D

【解析】PassageTwo

IworkinadvertisingandIliketokeepupwithcurrenttrends,mainlybecauseI’mawarethatweliveinanimage-obsessedworld.[12]However,whenIfirststartedmyjob,occasionallyI’dcatchaglimpseofmyselfintheliftsandfindmyselfthinkingthatIlookedatotalmess.WasIbeingheldbackbymychoiceofclothing?Theshortanswerisyes,especiallywhenclientsarequicktojudgeyouonyourstyleratherthanyourwork.[13]Butnoonecanbeuniquewiththeiroutfiteveryday.Imeanthat’swhyuniformswereinvented.Sohere’swhatIdid.Icreatedmyownuniform.Todothis,Ichoseanappropriateoutfit.ThenIboughtmultipleitemsofthesamestyleindifferentshades.NowIneverworryaboutwhatI’mwearinginthemorning,evenifIdogetabittiredofjustwearingthesameclassicpieces.Overall,whenitcomestowork,youhavetoaskyourself:willlookingsmarterenhancemyabilitytodomyjob?Forsome,thisquestionmaynotbeanissueatall,especiallyifyouworkremotelyandrarelyseeyourcolleaguesorclientsfacetoface.[14]Butifyourjobinvolvesinteractingwithotherpeople,theanswertothisisoftenyes.Soratherthanfightingthesystem,[15]Ithinkweshouldjustdowhateverhelpsustoachieveourgoalsatwork.Ifthatmeansplayingitsafewithyourimage,thenlet’sfaceit.It’sprobablyworthit.

12.Whatdowelearnaboutthespeakerwhenshefirststartedherjob?

【试题答案】B

【试题解析】题目问说话者刚开始工作的时候，我们可以了解到什么？录音开头提到，当说话者刚开始工作的时候，偶尔会在电梯里