2022年吉林省吉林市公共英语五级(笔试)知识点汇总（含答案）

2022年吉林省吉林市公共英语五级(笔试)知识点汇总（含答案）学校:________班级:________姓名:________考号:________

一、1.ListeningComprehension(15题)1.Thesuccessofchainschoolsistosomeextentbecauseofthemarketingandadvertising.

A.TrueB.Fasle

2.PartB

Directions:Youwillhear3conversationsortalksandyoumustanswerthequestionsbychoosingA,B,CorD.YouwillheartherecordingONLYONCE.

听力原文：M:Ireallydon'tknowwhattodothissummer.Ican'taffordtojustsitaround,andtheredon'tseemtobeanyjobsavailable.

W:Whydon'tyoutryhouse-sitting?LastsummermyfriendSallyhouse-satfortheGammonswhentheywentawayonvacation.Mrs.GammonhiredSallytostayintheirhousebecauseshedidn'twantitleftempty.

M:YoumeantheGammonspaidSallyjusttoliveintheirhouse?

W:Itwasn'teasy.Shehadtomowthelawnandwaterthehouseplants.AndwhenJodihouse-satforMr.Johnson,hehadtotakecareofhispets.

M:House-sittingsoundslikeagoodjob.Iguessit'salittlelikebaby-sitting—exceptyou'retakingcareofahouseinsteadofchildren.

W:Thestudentemploymentofficestillhasafewjobsposted.

M:DoIjusthavetofilloutanapplication?

W:SallyandJodihadtointerviewwiththehomeownersandprovidedthreereferenceseach.

M:Thatseemslikealotoftroubleforasummerjob.

W:Well,thehomeownerswantsomeguaranteesothattheycantrustthehouse-sitter.Youknow,theywanttomakesureyou'renotthetypewho'11throwwildpartiesintheirhouse,ormoveagroupoffriendsinwithyou.

M:House-sitterswhodothatsortofthingprobablyaren'tpaidthen.

W:Usuallythey'repaidanywayjustbecausethehomeownersdon'twanttomakeafuss.Butifthehomeownerreportedit,thenthehouse-sitterwouldn'tbeabletogetanotherjob.Soifthehomeownerreportedit,thenthehouse-sitterwouldn'tbeabletogetanotherjob.Sowhydon'tyouapply?

M:Yeah,IthinkIwill.

Whichjobdocsthewomansuggesttotheman?

A.Baby-sitting.

B.House-cleaning.

C.House-sitting.

D.Mowingthelawn.

3.Dr.WilsonissatisfiedwithWang'spastexperience.

A.RightB.Wrong

4.PartA

Directions:Youwillhearatalk.Asyoulisten,answerQuestions1-10bycirclingTRUEorFALSE.YouwillhearthetalkONLYONCE.Younowhave1minutetoreadQuestions1-10.

听力原文：W:Comein,please.

M:Goodmorning,Dr.Wilson.

W:Goodmorning,Wang.Hownicetomeetyouagain.Takeaseat...whydon'tyou,please.Whendidyougettotheuniversity?

M:Iarrivedyesterday.

W:Well...areyoulivinginthecollege?

M:No,IamwithanEnglishfamily...actually...becauseIwanttoimprovemyspeaking.

W:Oh,fine.Right,didyoutakealanguageproficiencytestbeforeyoucame?

M:Yes.Uhh...myOverallBandis6,but...unfortunatelymyspeakingscoreisonly5.

W:OK,youknow,hereinthisuniversity,youhavetotakeourownEnglishtestbeforeyouattendanylectures.So,firstofall,whatwe'vegottodois,wehavetomakeanarrangementforthetestdate.Umm...willtomorrowbeallrightforyou?

M:Yeah,Ihavetimetomorrowmorning.

W:Good,then.Tomorrowatten.Idon'tthinkthetestwillbeanyproblemforyou.Now,let'smakesureyoumakegooduseofyourtimehere.Let'sputitlikethis.Whatexactlydoyouwanttoaccomplishinthenext12months?

M:I'minterestedincomputerlanguagetranslation,Imean,fromEnglishtoChineseandChinesetoEnglish.I'lltry,ifpossible,toproducesoftwareoradevicewhichcanserveasaninterpreter.

W:Yes,couldyoubeabitmorespecificabout...er...thedevice?

M:Forinstance,whenyoutalktothedeviceinEnglishitwilltranslateyourwordsintoChineseandviceversa.

W:Uhuh...doyoumeanit'llbeascompetentas...er...ahumaninterpreter?

M:Yes...well,I'llletitdealwithgeneralsituations,atleast.

W:Fascinating...andhowbigwillthedeviceitselfbe,doyouthink?

M:Thesizeofacigarettepack,Ithink.Sopeoplecanputitintheirpocket.

W:Really?Well,thatcouldbeaPh.Dproject.Tellmewhatyouhavedonesofar.

M:Inmyfouryearsofundergraduatestudy,Istudiedelectronics,advancedmathematics,hardwaredesigning,somecomputerlanguagesandprogramwriting.

W:Yes,buthaveyoudoneanypracticaljobs?Imean,haveyouwrittenanyprogramsforpracticaluse?

M:IhadbeeninvolvedinaprojectforCADinashipyard.

W:Computeraideddesign.Thatwasprobablyagoodexperience,but,unfortunately,itmaynothelpyourpresentprojectmuch.AreyoufamiliarwiththeC-language?

M:No.

W:Uhuh...thephoneticprocessingsystem,doyouknowhowsuchasystemworks?

M:Whatdoyoumeanby"phoneticprocessingsystem"?

W:Well,youknow,Englishisspokenbydifferentpeoplewithdifferentaccents.YourEnglishaccentisdifferentfrommine,andofcoursemineisnotthesameasmycolleagues'.SoasIseeit,yourdevicewouldhavetobeabletorecogniseandunderstanddifferentaccents.

M:Oh,Isee.IthinkIcanlearntheC-languageandthephoneticprocessingsystemhere.

W:Well,that'sprobablytrue,butyou'vegotonlytwelvemonthsandyouwantadegree,don'tyou?M:Yes.

W:OK,sothere'retwowaysofstudyingforadegreehere.Youeithertakesixcourses,passtheirexamsandhaveyourdissertationacceptedortheotherwayisyoudosomeresearchworkandsubmityourprojectreport.M:IthinkI'lltakethesecondway,

W:Fine,butareyousureyoucanfinishyourprojectintwelvemonths?

M:Idon'tknow,butIcanworktwelvehoursperdayandsevendaysperweek.

W:Well,I'dsuggestyouspendsometimeinourlibrary,tryingtofindoutwhatotherstudentshavedonebeforeandperhapsreconsideryourownproject,tosomeextent.Youmightnarrowyourresearcharea,concentratingonsolvingoneortwomajorproblems.And,it'dbeagoodideatotalktoyourcolleaguesinthelab,first.Anyway,I'msurewecanworkoutsomethinggood.ShallIseeyouagaininthreedays'time?

M:A11rig

A.TrueB.Fasle

5.听力原文：TheUniedStatesofAmericaisafoundingmemberoftheIntemationalFootballAssociation.In1913theAmericanFootballAssociationwasfoundedwithover7,000registeredclubsand1.4millionplayers.

InhistorytheU.S.teamenteredthefinalsoftheWorldCupfourtimesandgainedthethirdplaceinthefirstWorldCup.Butsincethe4thWorldCupUSAhaspaidmoreattentiontotheOlympicGamesandAmericanfootball.

TheheadcoachoftheU.S.teamnowisfromYugoslavia,the57-year-oldcoachmovedtoMexicotwenty-oneyearsagoandlaterhebecametheheadcoachofMexico'sNationalTeam．Afterthatheleftforanevensmallercountry.CostaRica.Beforelong,hebecamewell-knownallovertheworld.

OnMarch7th,1991,hefacedthebiggestchallengeinallhislifetoleadtheU.S.team.TheAmericanFootballAssociationspentayearbuildingafootballfieldinCaliforniaforhim.Andintwoyears'timehisteamdefeatedtheteamsofIreland．EnglandandPortugal.

ThustheU.S.teamenteredwitheaseintothefinalsoftheWorldCup.Andasthehost,itenteredautomaticallyintothefirstcirclein1994.

WhenwastheAmericanFootballAssociationfounded?

A.In1913.B.In1930.C.In1914.D.In1917.

6.听力原文：M:Cigarette?

W:No,thankyou.I'vegivenup,youknow.

M:Oh.

W:It'stendaysago.Haven'thadone.

M:Well,youdon'tmindifIhadone.

W:Well,allright,then...Ohmygoodness!That'saterriblecough.

M:No,no,it'snot.It'sonly...Ionlygetitfirstthinginthemorning.

W:That'sgoingtomakeyouveryunfit,youknow.

M:No,it'sallright.Itgoesinaminute.

W:Whydon'tyoutryandgiveup?

M:Oh,no.Ioughtto,butIcan't.Itrelaxesme,smoking.

W:Really?

M:Itdoes.

W:Well,haveyoueverthoughtofjustcuttingdown?

M:Oh,no,that'sallveywellbut?..Iwouldn'tenjoyit.Idependabitonmysmoking.Imustsay.

W:Youshoulddoitgradually.Imean...well,ifyoutried...haveyouthoughtofjustgivinguponeday?

M:Yes,ohwell,yes,thatisquiteagoodidea.

W:Itis.

M:ButIthinkI'dlosecountorsomething.

W:Ohdear!Well,itmightbeanideaifyoustartedeatingsweets.

M:Ohno,Icouldn'tdothat.Icouldn'tpossibly...

W:Why?

M:Well,itmakesyoufat.

W:Well,doyouthinkthatmatters?Don'tyouthinkitisbettertobefatthantobeunhealthy?

M:No,Idon't.I'dratherbefat...Well,I'dratherbethinthanfat,certainly.

W:Ohdear.Well.Hey!I'vegotagoodidea!

M:What'sthat?

W:Whydon'tyougotoahypnotist?Mysisterdid!

M:Oh,look,youdon'tseemtorealizethatIlikesmoking.IfIgaveitup,ifIdidn'tsmokeatall,I'dprobablyendupattackingpeople!

W:Oh,don'tbesosilly!Ofcourseyouwouldn't.

Whendidthewomangiveupsmoking?

A.Tendaysago.

B.Justthismorning.

C.Aweekego.

D.Justyesterday.

7.WhyareAmericanstudentsusuallyunderpressureofwork?

A.Becausetheiracademicperformancewillaffecttheirfuturecareerinthefuture.

B.Becausetheyareheavilyinvolvedinstudentaffairs.

C.Becausetheyhavetoobservetheuniversitydiscipline.

D.Becausetheywanttorunforpositionsofauthority.

8.Whatdoes"itisasplainasthenoseonyourface"mean?,

A.Itiseasytosolve.

B.Somethinglookslikeyournose.

C.Itissomethingquiteunderstandable.

D.Thereisaplain-lookingnoseonyourface.

9.Whatwillshemostlikelydoeventually?

A.Dobasicelectronics.

B.TeachEnglishliterature.

C.Produceeducationalgames.

D.Writecomputerprograms.

10.Fatcellsblockbodyheatfromescapingquickly.

A.RightB.Wrong

11.Whatdoesthespeakerrefertheactivityofanyorganizationto?

12.Howcanthemosteffectivecomplaintbemade?

A.Showingthefaultitemtothemanager.

B.Explainingexactlywhatiswrongwiththeitem.

C.Sayingfirmlythattheitemisofpoorquality.

D.Askingpolitelytochangetheitem.

13.Inwhataspectsdoesthespeakerthinkalloftheseculturalchangesarestrengthened?

14.Ifaconsumerwantsaquicksettlementoftheproblem,whomisitbettertocomplainto?

A.Ashopassistant.

B.Thestoremanager.

C.Themanufacturer.

D.Apublicorganization.

15.听力原文：Theexpression，“lameduck”，callbeheardinalmostanyAmericantownorcity，especiallywherepeoplediscusspolitics．Mostoften，theyuseittodescribeapoliticianwhohascometotheendofhispower．

Thereareanumberofideasastowhere“lameduck”camefrom,thoughthepictureofalameduckisclearenough：aduckthathashaditswingscut，oritsfeetinjured，andcannolongerwalklikeahealthyone．

ThetermseemstohavecomeintotheAmericanlanguageaftertheCivilWarof1861-1865．Oneexplanationisthatitcamefromthelanguageofhunterswhofeltthatitwasfoolishtowastepowderortimeonadeadduck．Andalameduckisclosetobeingadeadduck．

Anotherexplanation，however，isthattheexpressioncamefromEngland．Thereitwasusedtodescribeamanwholostallhismoneyandcouldnotpayhisdebts．Hecoulddonothingbutwalklikealameduck．Andpeopleshowedlittlemercyforthepoorfellow．

ButintheUnitedStatespeopletookthephrasetodescribecongressmanwhofailedtogetre-electedbutstillhadalittletimeleftinoffice．

Later，theexpressionwasusedinabroadersense，generallydescribinganymanwhosedaysofpowerwerecomingtoanend．IthasoftenbeenusedtodescribethepositionofanAmericanpresidentinthelasttwoyearsorsoofhissecondterm．Itisadifficulttimeforhim，whenCongressisreadytoopposehimateveryturn．

WhereCantheexpression“lameduck”beheard?

A.Onlyamonghunters．

B.Amongprimaryschoolpupils．

C.Amongbeautifulladies．

D.Amongpeoplewhoarediscussingpolitics．

二、2.UseofEnglish(10题)16.(34)

17.(38)

18.(40)

19.

【C13】

20.(41)

21.(35)

22.(50)

23.(37)

24.

【C10】

25.

【C20】

三、3.ReadingComprehension(15题)26.(75)

27.

Theauthorimpliesthatwhichofthefollowingischaracteristicofmanyemployeehealthinsuranceplans?

A.Theycoverallthecommonmedicalconditionsaffectingmen,butonlysomeofthoseaffectingwomen.

B.Theylackthespecialprovisionsforwomenworkersthatproposedspeciallaborlawsforwomenwouldprovide.

C.Theypaythemedicalcostsassociatedwithpregnancyandchildbirthonlyforthespousesofmaleemployees,notforfemaleemployees.

D.Theymeetminimumlegalrequirements,butdonotadequatelysafeguardthehealthofeithermaleorfemaleemployees.

28.

Whatadvantagewilltherebeifonebuyslifeinsuranceinsteadofmakingotherinvestments?

A.Hewillhavemoneyforaretirementhome.

B.Itwillcosthimnothingifhebuysanlifeinsurance.

C.Profitheearnsfrominsuranceistax-free.

D.Itischeaptobuyalifeinsurance.

29.Theideaofafishbeingabletoproduceelectricitystrongenoughtolightlampbulbs—oreventorunasmallelectricmotor—isalmostunbelievable,butseveralkindsoffishareabletodothis.Evenmorestrangely,thiscuriouspowerhasbeenacquiredindifferentwaysbyfishbelongingtoverydifferentfamilies.

Perhapsthemostknownaretheelectricrays,ortorpedoes,ofwhichseveralkindsliveinwarmseas.Theypossessoneachsideofthehead,behindtheeyes,alargeorganconsistingofanumberofhexagonal-shapedcellsratherlikeahoneycomb.Thecellsarefilledwithajelly-likesubstance,andcontainaseriesofflatelectricplates.Oneside,thenegativeside,ofeachplate,issuppliedwithveryfinenerves,connectedwithamainnervecomingfromaspecialpartofthebrain.Currentgetsthroughfromtheupper,positivesideoftheorgandownwardtothenegative,lowerside.Generallyitisnecessarytotouchthefishintwoplaces,completingthecircuit,inordertoreceiveashock.

Thestrengthofthisshockdependsonthesizeoffish,butnewly-bornonesonlyabout5centimetersacrosscanbemadetolightthebulbofapocketflashlightforafewmoments,whileafullygrowntorpedogivesashockcapableofknockingamandown,and,ifsuitablewiresareconnected,willoperateasmallelectricmotorforseveralminutes.

Anotherfamousexampleistheelectriceel.Thisfishgivesanevenmorepowerfulshock.Thesystemisdifferentfromthatofthetorpedointhattheelectricplatesrunlongitudinallyandaresuppliedwithnervesfromthespinalcord.Consequently,thecurrentpassesalongthefishfromheadtotail.Theelectricorgansofthesefisharereallyalteredmusclesandlikeallmusclesareapttotire,sotheyarenotabletogenerateelectricityforverylong.PeopleinsomepartsofSouthAmericawhovaluetheelectriceelasfood,takeadvantageofthisfactbydrivinghorsesintothewateragainstwhichthefishdischargetheirelectricity.Thehorsesarelessaffectedthanamanwouldbe,andwhentheelectriceelshaveexhaustedthemselves,theycanbecaughtwithoutdanger.

TheelectriccatfishoftheNileandofotherAfricanfreshwatershasadifferentsystemagainbywhichcurrentpassesoverthewholebodyfromthetailtothehead.Theshockgivenbythisarrangementisnotsostrongastheothertwo,butisnonethelessunpleasant.Theelectriccatfishisaslow,lazyfish,fondofgloomyplacesandgrowstoabout1metrelong;itiseatenbytheArabsinsomeareas.

Thepowerofproducingelectricitymayservethesefishbothfordefenceandattack.Ifalargeenemyattacks,theshockwilldriveitaway;butitappearsthatthecatfishandtheelectriceelusetheircurrentmostoftenagainstsmallerfish,stunningthemsothattheycaneasilybeoverpowered.

Whichofthefollowingcanproducethestrongestshock?

A.Theelectriceel.

B.Theelectriccatfish.

C.Thenewly-bornelectrictorpedoes.

D.Thefully-grownelectricray.

30.Defendersofspecialprotectivelaborlegislationforwomenoftenmaintainthateliminatingsuchlawswoulddestroythefruitsofacentury-longstrugglefortheprotectionofwomenworkers.Evenabriefexaminationofthehistoricpracticeofcourtsandemployerswouldshowthatthefruitofsuchlawshasbeenbitter;theyare,inpractice,moreofacursethanablessing.

Sex-definedprotectivelawshaveoftenbeenbasedonstereotypicalassumptionsconcerningwomen'sneedsandabilities,andemployershavefrequentlyusedthemaslegalexcusesfordiscriminatingagainstwomen.AftertheSecondWorldWar,forexample,businessesandgovernmentsoughttopersuadewomentovacatejobsinfactories,thusmakingroominthelaborforceforreturningveterans.Therevivalorpassageofstatelawslimitingthedailyorweeklyworkhoursofwomenconvenientlyaccomplishedthis.Employershadonlytodeclarethatovertimehourswereanecessaryconditionofemploymentorpromotionintheirfactory,andwomencouldbequitelegallyfired,refusedjobs,orkeptatlowwagelevels,allinthenameof"protecting"theirhealth.Byvalidatingsuchlawswhentheyarechallengedbylawsuits,thecourtshavecolludedovertheyearsinestablishingdifferent,lessadvantageousemploymenttermsforwomenthanformen,thusreducingwomen'scompetitivenessonthejobmarket.Atthesametime,eventhemostwell-intentionedlawmakers,courts,andemployershaveoftenbeenblindtotherealneedsofwomen.Thelawmakersandthecourtscontinuetopermitemployerstoofferemployeehealthinsuranceplansthatcoverallknownhumanmedicaldisabilitiesexceptthoserelatingtopregnancyandchildbirth.

Finally,laborlawsprotectingonlyspecialgroupsareoftenineffectiveatprotectingtheworkerswhoareactuallyintheworkplace.Somechemicals,forexample,posereproductiverisksforwomenofchildbearingyears;manufacturersusingthechemicalscomplywithlawsprotectingwomenagainstthesehazardsbyrefusingtohirethem.Thusthesex-definedlegislationprotectsthehypotheticalfemaleworker,buthasnoeffectwhateveronthesafetyofanyactualemployee.Thehealthriskstomaleemployeesinsuchindustriescannotbenegligible,sincechemicalstoxicenoughtocausebirthdefectsinfetusesorsterilityinwomenarepresumablyharmfultothehumanmetabolism.Protectivelawsaimedatchangingproductionmaterialsortechniquesinordertoreducesuchhazardswouldbenefitallemployeeswithoutdiscriminatingagainstany.

Insum,protectivelaborlawsforwomenarediscriminatoryanddonotmeettheirintendedpurpose.Legislatorsshouldrecognizethatwomenareintheworkforcetostay,andthattheirneeds—goodhealthcare,adecentwage,andasafeworkplace—aretheneedsofallworkers.Lawsthatignorethesefactsviolatewomen'srightsforequalprotectioninemployment.

Accordingtotheauthor,whichofthefollowingresultedfromthepassageorrevivalofstatelawslimitingtheworkhoursofwomenworkers?

A.Womenworkerswerecompelledtoleavetheirjobsinfactories.

B.Manyemployershaddifficultyinprovidingjobsforreturningveterans.

C.Manyemployersfoundithardtoattractwomenworkers.

D.Thehealthofmostwomenfactoryworkersimproved.

31.

Theelectriccatfishhasadifferentelectricsysteminthat______.

A.currentmovesfromtheheadtothetail

B.currentmovesfromthetailtothehead

C.currentmovesfromthelefttotheright

D.currentmovesfromtherighttotheleft

32.

Privacystandardsmadebyindividualstatesareineffectivebecause______.

A.thestandardsofdifferentstatescontradicteachother

B.onlinecommunicationisnotrestrictedtoanystate

C.thesestandardsignorethefederallawonthematter

D.thesestandardsareonlyapplicabletoregionalwebsites

33.

Theword"connoisseurs"(Paragraph1)mostprobablymeans______.

A.representativesinthePre-RaphaeliteMovement

B.peoplewhoareinfavorofFlorentine

C.criticswhoarelikelytomakeassessments

D.conservativesclingingtoclassicalart

34.(70)

35.

Inthe3rdsentenceofthefirstparagraphtheword“pressing”isclosestinmeaningto______.

A.urgentlyimportantB.pushingC.invitingD.charming

36.

AccordingtoJackMaple,tocutcrime______.

A.theheadsofpolicedepartmentshouldmakemorecontactwiththecriminals

B.thegovernmentshouldeducatetheresidentsmore

C.acomputersystemcalledComstatshouldbeadoptedbythepolice

D.thecriminalsshouldbeseverelypunished

37.

Today'scorporateexecutiveofficersresembletheindustrialistsandagriculturistsinthepastintheirrealizationof______.

A.theessentialrolesoftheworkersinturningoutmoreproducts

B.theimportanceofinformationtoacompany'sdevelopment

C.theimportanceoftechnologyleadingtohighemployeeproductivity

D.thenecessityofprovidingemployeeswithacomfortableenvironment

38.(73)

39.(67)

40.(78)

四、阅读理解(5题)41.

第

42

题

2.__________

42.

第

45

题

appliesadvanceddevicestoteaching?__________

43.

第

23

题

hasservedasthecapitalofthecountry?__________

44.

根据下列文章回答41～45题：

第

41

题

Thewriterholdsthatthepotentialtomakehealthybodytissueswill__________．

45.

第

48

题

describesthestoryofarealwitchwhowasaskedtoacttheroleofanimaginarywitchaccidentally?__________

参考答案

1.A

2.C

3.B

4.A

5.A

6.A

7.A

8.C

9.C

10.A

11.Humanactivity

12.B

13.Mediaeducationalsystem．

14.B

15.D

16.forfor解析：解析见上题。desire后面用介词for。故答案为for，表示“…的欲望”。

17.proportionproportion解析：此处意为很大比例的学生仍然喜欢简单的工作，所以此处应填“proportion”。

18.gripgrip解析：显然，此空应填一个动词“握，拿”，英语中握笔用动词grip。

19.youngyoung解析：本文均是在讲年轻的脑力工作者，故此空所应填的用于修饰“collegegraduates”的词也应是“年轻的”。

20.toto解析：revertto意为“重想，重提”，此句意为“如果你经常提到‘我们以前已经试着这样做了，但是不管用’就会很快地挫伤这种好问的头脑”。

21.whichwhich解析：“声誉建立的基础”英语表达为“thefoundationonwhichreputationsarebuilt”，which指代foundations。

22.normalnormal解析：根据上下文可以判断此处句意为“很正常的事情”，因此此处应填“normal”。

23.workwork解析：根据上文，对比的是对工作的态度，所以此处应填“work”。

24.withwith解析：根据对等关系，这里应该与后面的部分“apersonwithagoodunderstanding”相对应。意思是“那些脚踏实地的人往往是那些很了解现实的人。”故答案为with。

25.FortunatelyFortunately解析：由本句句意“…可以看到有解决办法的希望了。”可知，此空应填“幸运的是”。

26.D解析：由D中的第一段“…ithasahistoryofmorethan1，300”可知。

27.A解析：由第二段最后一句话可知A项正确。B项不能从文中推知。C项文中没有提及。男性工人的健康在法律中是得到考虑了的，故D项不正确。

28.C解析：由第三段最后一句“Lifeinsuranceisan…isnotsubjecttotax