考研考博-英語-宣化科技職業(yè)學(xué)院考試押題三合一+答案詳解3

書山有路勤為徑，學(xué)海無涯苦作舟！住在富人區(qū)的她考研考博-英語-宣化科技職業(yè)學(xué)院考試押題三合一+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)慎購買！第I卷一.綜合題庫-全考點(diǎn)押密(共120題)1.單選題

Barrymore（）,buteachisrememberednotforhiswomenbutforhistalent.

問題1選項(xiàng)

A.hadmanywives.Garrickone

B.hadmanywives.Garrickhavingone

C.havingmanywives,Garrickjustone

D.hadmanywives.Garrickhadonlyonewife

【答案】D

【解析】語法題。分析題干可知前面為兩個(gè)獨(dú)立的分句，因此D項(xiàng)正確。句意：白瑞摩有許多妻子。加里克只有一個(gè)妻子，但每個(gè)人都不是因?yàn)樗呐硕汇懹?，而是因?yàn)樗牟湃A。

2.單選題

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.

問題1選項(xiàng)

A.Bullying:whatparentscando

B.Bullying:arethemediatoblame?

C.Bullying:thelinkwithacademicfailure

D.Bullying:fromcrisismanagementtoprevention

【答案】D

【解析】主旨大意題?？v觀全文，文章的SectionA-C部分首先對(duì)欺凌問題進(jìn)行了總體介紹和概括，下文對(duì)學(xué)校欺凌現(xiàn)象進(jìn)行了討論，主要提到了欺凌對(duì)學(xué)生帶來的影響，以及學(xué)校對(duì)欺凌事件的反應(yīng)。SectionD部分對(duì)學(xué)校的管控和措施進(jìn)行了介紹。SectionE-F提出了控制欺凌的有效措施和影響?？膳袛喑稣恼轮饕獓@對(duì)學(xué)校欺凌現(xiàn)象的管理和防止展開。選項(xiàng)D符合題意。

3.單選題

Withthissensitivemachine,wecanfindthe（

）ofamilligramofaspirininanOlympic-sizeswimmingpool.

問題1選項(xiàng)

A.counterpart

B.equivalent

C.average

D.installation

【答案】B

【解析】名詞詞義辨析。A選項(xiàng)counterpart“對(duì)應(yīng)的事物，副本”;B選項(xiàng)equivalent“（價(jià)值、數(shù)量、意義、重要性等）相等的”；C選項(xiàng)average“平均數(shù)，平均水平”；D選項(xiàng)installation“安裝，就職”。題目強(qiáng)調(diào)的是與游泳池中的一毫克的阿司匹林相等重量的物質(zhì)，所以B選項(xiàng)。

4.單選題

Withprice（）somuch,it’shardforthecompanytoplanabudget.

問題1選項(xiàng)

A.vibrating

B.waving

C.swinging

D.fluctuating

【答案】D

【解析】考查動(dòng)詞辨析。A選項(xiàng)vibrate“震動(dòng)，顫動(dòng)”；B選項(xiàng)wave“揮舞，飄揚(yáng)”；C選項(xiàng)swing“搖擺”；D選項(xiàng)fluctuate“波動(dòng)，起伏”。根據(jù)句意：由于價(jià)格波動(dòng)很大，公司很難制定出預(yù)算。表示價(jià)格的起伏波動(dòng)應(yīng)該用fluctuate，所以選項(xiàng)D正確。

5.單選題

Wecan（

）aconclusionfromthesefactswehavecollected.

問題1選項(xiàng)

A.generalize

B.nominate

C.label

D.integrate

【答案】A

【解析】考查動(dòng)詞辨析。generalize意為“概括，歸納”；nominate意為“提名，任命”；label意為“貼標(biāo)簽于”；integrate意為“(使)合并，成為一體”。

句意：我們可以從收集到的這些事實(shí)中歸納出一個(gè)結(jié)論。

6.單選題

Andersonheldouthisarmsto（）theattack,butthesharkgrabbedhisrightforearmanddived.

問題1選項(xiàng)

A.turnoff

B.wardoff

C.triggeroff

D.calloff

【答案】B

【解析】考查短語辨析。A選項(xiàng)turnoff“關(guān)掉”；B選項(xiàng)wardoff“避開、擋住”；C選項(xiàng)triggeroff“引起、激起”；D選項(xiàng)calloff“取消、放棄”，句意為：安德森伸出雙臂擋住鯊魚的攻擊，但鯊魚咬住他的右前臂，潛入水中。wardoff“避開、擋住”符合題意，因此選B。

7.單選題

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.

問題1選項(xiàng)

A.in

B.at

C.on

D.to

問題2選項(xiàng)

A.that

B.why

C.where

D.when

問題3選項(xiàng)

A.give

B.act

C.make

D.play

問題4選項(xiàng)

A.interest

B.interested

C.interests

D.interesting

問題5選項(xiàng)

A.it

B.which

C.that

D.this

問題6選項(xiàng)

A.geophysically

B.geotropically

C.geometrically

D.geographically

問題7選項(xiàng)

A.anyway

B.bytheway

C.innoway

D.intheway

問題8選項(xiàng)

A.doing

B.bedone

C.bedoing

D.havedone

問題9選項(xiàng)

A.which

B.whom

C.where

D.what20.

問題10選項(xiàng)

A.are

B.is

C.was

D.were

【答案】第1題:C

第2題:A

第3題:D

第4題:B

第5題:A

第6題:D

第7題:C

第8題:B

第9題:C

第10題:B

【解析】1.【試題解析】考查習(xí)慣搭配。Focuson“專注于”。結(jié)合此處語義，C為正確答案。

2.【試題解析】考查語法。由空格所在這句話的結(jié)構(gòu)是完整的判斷出此處考查強(qiáng)調(diào)句：itis...that...。結(jié)合此處語境，A為正確答案。

3.【試題解析】考查固定短語。playavitalrole“起重要作用”。結(jié)合此處語境，D為正確答案。

4.【試題解析】考查語法?？崭裉幾鞫ㄕZ修飾groups，結(jié)合語境，B為正確答案。interested“感興趣的；有利害關(guān)系的”。

5.【試題解析】考查語法。分析句子結(jié)構(gòu)，本句話真正的主語為toexchangeinformation，空格處作形式主語，故選A。

6.【試題解析】考查形近詞辨析。A選項(xiàng)geophysically“地球物理學(xué)地”；B選項(xiàng)geotropically“屈地性地”；C選項(xiàng)geometrically“幾何學(xué)上地”；D選項(xiàng)geographically“在地理上；地理學(xué)上”。根據(jù)句意，D選項(xiàng)正確。

7.【試題解析】考查短語辨析。A選項(xiàng)anyway“以任何方式”；B選項(xiàng)bytheway“順便說說，順便問一下；在途中”；C選項(xiàng)innoway“決不”；D選項(xiàng)intheway“妨礙；擋道”。根據(jù)句意，C選項(xiàng)正確。

8.【試題解析】考查語法。綜合考慮，空格處和to構(gòu)成動(dòng)詞不定式表將來，本句為系表結(jié)構(gòu)，主語和表語為被動(dòng)關(guān)系，因此B為正確答案。本句句意為：……但是總是有更多問題有待處理。

9.【試題解析】考查語法。結(jié)合句子結(jié)構(gòu)，此處為非限定性定語從句，需要一個(gè)關(guān)鍵詞引導(dǎo)，作為狀語修飾關(guān)鍵詞conference，因此C為正確答案。

10.【試題解析】考查主謂一致。主語aconference為單數(shù)，句子時(shí)態(tài)為一般現(xiàn)在時(shí)，故B為正確答案。

8.單選題

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（

）.

問題1選項(xiàng)

A.HeisEdward'sson.

B.Heisanadventurousthinker.

C.Hefirstdescribedlateralthinking.

D.Heisoftenscoldedbyhisteacher.

問題2選項(xiàng)

A.hewascarefulandoftenoverworked

B.allofhisschoolteachersthoughthehadachance

C.heusedintheexamthetechniquesprovidedbyhisfather

D.hereadthebook"TeachYourChildHowtoThink”beforetheexam

問題3選項(xiàng)

A.waslikelytoimprovechildren’slogicwithhisbook

B.gaveadescriptionoflateralthinkingseveralyearsafterhissonwasborn.

C.waspromptedtostudylateralthinkingbecausehissonwasslightlydyslexic

D.oncetaughtbusinessmenhowtothinkbeforehewroteforparentsandchildren

問題4選項(xiàng)

A.Everybodyknowsthatchildrenaren’tverylogical.

B.Itisanuphillbattletryingtoteachchildrentothink.

C.Weoftenthinkineffectivelybecausewetaketoolimitedaview.

D.Thinkingistraditionallyregardedassomethingexecutedinalogicalsequence.

問題5選項(xiàng)

A.improvingone’slogicinthinking

B.improvingone’sperceptioninthinking

C.seeingtheimplicationsofwhatyouaresaying

D.exploringthealternativesforwhatyouaresaying

【答案】第1題:A

第2題:C

第3題:D

第4題:C

第5題:A

【解析】1.細(xì)節(jié)事實(shí)題。根據(jù)文章第一段第二句，“”YoumightimaginethatCasparwasraisedtobeanadventurousthinker,butdeBono’snamewassofamous…”，根據(jù)轉(zhuǎn)折連詞but，可判斷你可以想象卡斯帕是一個(gè)敢于大膽的思考者，但是事實(shí)相反。選項(xiàng)B可排除。根據(jù)文章第一句，“Lateralthinking,firstdescribedbyEdwarddcBonoin1967…”，可知橫向思維在1967年由愛德華?波諾首次提出，所以不是卡斯帕首次提出的。根據(jù)文章第一段，“Casper’sparentsworriedthatanytimehewouldsaysomethingbrightatschool,histeachersmightsnap…”，可知卡斯珀的父母擔(dān)心，每當(dāng)他在學(xué)校說一些聰明的話時(shí)，他的老師可能會(huì)叱責(zé)他，可判斷出卡斯珀被老師叱責(zé)是父母擔(dān)心的事，并沒有提到實(shí)際發(fā)生。根據(jù)排除法，選項(xiàng)A符合題意。

2.細(xì)節(jié)事實(shí)題。根據(jù)文章第二段，“‘Sothenwedidseveralthinkingsessions,’hisfathersays,‘usingmytechniquesand,whenhewentupfortheexam,hedidextremelywell.’”，可知然后他運(yùn)用父親的思考方式進(jìn)行了練習(xí)，最后考試考得非常好?？膳袛喑鯟asper成功考入牛津大學(xué)的原因是運(yùn)用了父親提供的方法和技巧。選項(xiàng)C符合題意。

3.判斷推理題。根據(jù)文章第二段，“…h(huán)etransformsthethinkingskills….”，可知愛德華的書是用來傳播他的思考技巧，是為了教孩子們?nèi)绾嗡伎?，并未提及邏輯思維，選項(xiàng)A可排除。根據(jù)文章第一段第一句，“Lateralthinking,firstdescribedbyEdwarddcBonoin1967,isjustafewyearsolderthanEdward’sson.”，可知1967年，愛德華?波諾(EdwarddcBono)首次描述了“橫向思維”，是在愛德華的兒子出生的前幾年提出的?？膳袛喑霾⒉皇窃趦鹤映錾蟛琶枋隽藱M向思維，選項(xiàng)B可排除。因?yàn)閻鄣氯A在兒子出生前幾年就提出了橫向思維，所以不是因?yàn)閮鹤拥脑蚨パ芯窟@種方法，選項(xiàng)C可排除。根據(jù)文章第二段最后一句，“…h(huán)etransformsthethinkingskillshedevelopedforbrain-stormingbusinessmenintoinformalexercisesforparentsandchildrentoshare.”，可知他將自己用來培養(yǎng)商人思維的技能轉(zhuǎn)化為供父母和孩子們分享的非正式練習(xí)?？膳袛喑鰫鄣氯A在為父母和孩子寫作之前，曾教商人如何思考。選項(xiàng)D符合題意。

4.細(xì)節(jié)事實(shí)題。根據(jù)文章第三段，“Oftenwethinkineffectivelybecausewetaketoolimitedaview.”，可知愛德華認(rèn)為我們常常思考效率低下，因?yàn)槲覀兊囊曇疤邢?。選項(xiàng)C為文章的原話，選項(xiàng)C符合題意。

5.細(xì)節(jié)事實(shí)題。根據(jù)文章第三段，“‘TeachYourChildHowtoThink’offerslessonsinperceptionimprovement,ofclearlyseeingtheimplicationsofsomethingyouaresayingandofexploringthealternatives.”，可知《教你的孩子如何思考》這本書提供認(rèn)知改善的課程，清楚地了解你所說的話的含義，并探索其他選擇?？膳袛喑鰴M向思維涉及的方面包括提升思維認(rèn)知能力，了解說話的含義以及探索自己所說的話的其他可供選擇的表達(dá)，不包括提升邏輯思考能力。選項(xiàng)A符合題意。

9.單選題

ThereareseveralpossibleexplanationsforthegreatjobstabilityinSouthKoreathegreatmobilityintheUnitedStates.

問題1選項(xiàng)

A.contraryto

B.inregardto

C.incontrastto

D.withrespectto

【答案】C

【解析】短語搭配題。A選項(xiàng)contraryto與…相反，違反；B選項(xiàng)inregardto關(guān)于；C選項(xiàng)incontrastto與……形成對(duì)比；D選項(xiàng)withrespectto關(guān)于，至于。句意：與美國巨大的流動(dòng)性相比，朝鮮在好工作上的穩(wěn)定性有幾種可能的解釋。根據(jù)句意和搭配，正確答案為C項(xiàng)。

10.單選題

Ofalltheclassicalcomposers,Tchaikovskyhasbeenaveritablegold-mineasa（）sourceofthemesforpopulararrangements.

問題1選項(xiàng)

A.lucrative

B.ostensible

C.orthodox

D.tentative

【答案】A

【解析】考查形容詞辨析。A選項(xiàng)lucrative“有利可圖的，賺錢的”；B選項(xiàng)ostensible“表面的，假裝的”；C選項(xiàng)orthodox“正統(tǒng)的；慣常的”；D選項(xiàng)tentative“不確定的，暫定的；猶豫的”。句意：在所有的古典作曲家中，柴可夫斯基是一個(gè)名副其實(shí)的金礦，他總是創(chuàng)造出大受市場歡迎的主題作品。由gold-mine可知lucrative與其意思對(duì)應(yīng)。因此A選項(xiàng)正確。

11.單選題

Theirworkwill________,buttheyoughttotrytoimproveit.

問題1選項(xiàng)

A.getaway

B.getaround

C.getby

D.geton

【答案】C

【解析】【選項(xiàng)釋義】

A.getaway離開，逃跑B.getaround避開，說服

C.getby過得去，勉強(qiáng)過活D.geton進(jìn)展，做得好

【考查點(diǎn)】固定搭配。

【解題思路】空格處和上文的“Theirwork（他們的工作）”構(gòu)成主謂邏輯，表示他們的工作如何。由but可知前后兩個(gè)分句之間存在轉(zhuǎn)折的邏輯關(guān)系，由后半句句意“但他們應(yīng)該努力加以改進(jìn)（improveit）”可知，他們的工作情況不算糟糕，但是還有需要改進(jìn)的地方。getby指勉強(qiáng)過得去，因此C選項(xiàng)“過得去，勉強(qiáng)過活”最符合題意。

【干擾項(xiàng)排除】

A選項(xiàng)getaway“離開，逃跑”指離開一個(gè)地方或?yàn)榱吮苊獗蛔ザ优?，不能和“work（工作）”進(jìn)行搭配；

B選項(xiàng)getaround“避開，說服”指避開規(guī)章法律或通過取悅諂媚來說服，不符合題干的語義邏輯；

D選項(xiàng)geton“進(jìn)展，做得好”指在特定情況下取得成功，與題干的語義相矛盾，應(yīng)該是“工作勉強(qiáng)過得去”而不是“工作做得好”。

【句意】雖然他們的工作還過得去，但他們應(yīng)該努力加以改進(jìn)。

12.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(xiàng)

A.incometaxesanddirecttaxes

B.indirecttaxesanddirecttaxes

C.value-addedtaxesandsalestaxes

D.importdutiesandsalestaxes

問題2選項(xiàng)

A.alltax-deductibleitemshavebeensubtracted

B.accelerateddepreciationisallowedfor

C.tax-freeinvestmentreservesareallowedfor

D.assetsarewrittenoff

問題3選項(xiàng)

A.anMNCisnotallowedtolearnultimatetaxexpertise

B.taxeshaveaveryimportantimpactonforeigndirectinvestmentdecision

C.therearetoomanycountriesandregionsinvolvedandtheirtaxsystemsarecomplicated

D.anunfavorabledepreciationallowancemaykeeptheforeigninvestorout

問題4選項(xiàng)

A.Rebatesonexports.

B.Profitableorunprofitablefirmsaretaxedalike.

C.Easytocalculateandcollect.

D.Contributionstoseriousinflation.

問題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，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)文章開頭，“Formultinationalcorporations,taxplanninghasbecomeextremelycomplexaffairs.Ithasbeenstatedthatnomultinationalcorporationpossessestheultimatetaxexpertise.”，可知對(duì)于跨國公司來說，因?yàn)槎愂沼?jì)劃是非常復(fù)雜的事情，所以沒有哪個(gè)跨國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)化國家各不相同，下文也提到了不同國家有不同的稅率。可推斷出因?yàn)楦鲊亩惵什煌?，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)國家通常規(guī)定較低的稅率。選項(xiàng)B符合題意。

13.翻譯題

美國有五分之四的人在工作中感受到壓力。是什么原因引起的工作壓力呢？許多人認(rèn)為不公平或不切實(shí)際的工作量是其中一個(gè)主要原因。這種工作量常常會(huì)導(dǎo)致個(gè)人生活和職業(yè)生活失衡。另一個(gè)原因是缺乏工作安全感。如果你不停地?fù)?dān)心下周是否還能有工作，壓力就會(huì)進(jìn)入并占領(lǐng)你的生活。如果你還需要養(yǎng)家、養(yǎng)孩子，情況就更會(huì)如此。

【答案】FouroutoffiveAmericansfeelpressureatwork.Whatcausesworkpressure?

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

14.單選題

Onlyunderspecialcircumstances（）totakemake-uptests.

問題1選項(xiàng)

A.arefreshmenpermitted

B.freshmenarepermitted

C.permittedarefreshmen

D.arepermittedfreshmen

【答案】A

【解析】語法題?？疾椴糠值寡b。副詞only位于句首時(shí)，后面部分應(yīng)用部分倒裝結(jié)構(gòu)：助動(dòng)詞/系動(dòng)詞+主語+謂語動(dòng)詞/表語。因此A項(xiàng)正確。

15.單選題

Hisremarkswere（）annoyeverybodyatthemeeting.

問題1選項(xiàng)

A.soasto

B.suchasto

C.suchto

D.asmuchasto

【答案】B

【解析】考查固定搭配。A選項(xiàng)soasto“以便；以致”；B選項(xiàng)suchasto“達(dá)到這樣的程度以致”；C選項(xiàng)suchto，沒有這樣的搭配，可排除；D選項(xiàng)asmuchasto“就像是”。由本句關(guān)鍵詞“annoyeverybody”（惹惱了所有人）可知，他的評(píng)論到達(dá)了很嚴(yán)重的程度以致惹惱所有人。句意：他的話讓會(huì)議上的每個(gè)人都很惱火。因此B選項(xiàng)正確。

16.單選題

I（）youthatthegoodswillbedeliverednextweek.

問題1選項(xiàng)

A.insist

B.confirm

C.assure

D.ensure

【答案】C

【解析】近義詞辨析。sb.confirmthat證實(shí)；assuresb.that...向某人保證；sb.ensurethat...確保某事會(huì)發(fā)生。選項(xiàng)C更符合語境。

17.單選題

SinceTomwas（

）fromtheburdenthathadbeenimposedonhim,hebeganto

concentratemoreonhisowninterest.

問題1選項(xiàng)

A.exiled

B.exempted

C.expected

D.executed

【答案】B

【解析】考查動(dòng)詞辨析。exile“放逐，流放”；exempt“免除，豁免”；beexemptedfrom“被免除…”；expect“期望”；execute“實(shí)行”。句意：自從曾經(jīng)加在他身上的擔(dān)子被移除后，Tom開始更專注于自己的興趣。由后半句“Tom開始專注于自己的興趣”可知B項(xiàng)正確，答案B

18.單選題

Theteachersaidthathewouldn’ttolerate______lateeveryday.

問題1選項(xiàng)

A.formetoarrive

B.mearrived

C.metoarrive

D.myarriving

【答案】D

【解析】考查動(dòng)詞用法。句意：老師說他不能容忍我每天遲到。toleratesth.意為“忍受某事”；toleratedoingsth.意為“忍受繼續(xù)做相同的事”；toleratetodosth.意為“忍受做另一件事”，所以D選項(xiàng)myarriving作賓語符合題意。因此D選項(xiàng)正確。

19.填空題

Threebroadcategoriesofterroristcrimemaybedistinguished,notinlegalterms,butwithintention.

Foremostistheuseofviolenceandthethreatofviolencetocreatepublicfear.

A

B

C

D

【答案】Cwithintention改為byintention

【解析】【考查點(diǎn)】被動(dòng)語態(tài)。

【解題思路】根據(jù)bedistinguished，可知此句為被動(dòng)語態(tài)，byintention指的是通過意圖來區(qū)分。

【句意】恐怖主義犯罪的三大類可以通過意圖而不是法律術(shù)語加以區(qū)分。其中最重要的是使用暴力和暴力威脅來制造公眾恐懼。

20.單選題

Learningisuniqueanddependentonmanyfactors,manyoftheminternaland（

）totheindividual.

問題1選項(xiàng)

A.intrinsic

B.narrative

C.primitive

D.emphatic

【答案】A

【解析】考查形容詞辨析。intrinsic“本質(zhì)的，固有的”；narrative“敘事的”；primitive“原始的”；emphatic“強(qiáng)調(diào)的”。句意：學(xué)習(xí)非常獨(dú)特，取決于多種因素，這些因素對(duì)個(gè)體而言既是內(nèi)在的，也是與生俱來的。選項(xiàng)A符合句意。

21.單選題

Questions12to15arebasedonthepassageyouhavejustheard.

問題1選項(xiàng)

A.Shewasuninterestedinadvertising.

B.Shefoundheroutfitinappropriate.

C.Shewasunhappywithfashiontrends.

D.Sheoftencheckedherselfinamirror.

問題2選項(xiàng)

A.Tosavethetroubleofchoosingauniqueoutfiteveryday.

B.Tomeettheexpectationsoffashion-consciousclients.

C.Tokeepupwiththecurrenttrends.

D.Tosavetheexpensesonclothing.

問題3選項(xiàng)

A.Itenhancespeople’sabilitytoworkindependently.

B.Ithelpspeoplesucceedinwhatevertheyaredoing.

C.Itmattersalotinjobsinvolvinginteractionwithothers.

D.Itboostsone’sconfidencewhenlookingforemployment.

問題4選項(xiàng)

A.Designtheirownuniformtoappearunique.

B.Wearclassicpiecestoimpresstheirclients.

C.Fighttheever-changingtrendsinfashion.

D.Dowhateverispossibletolooksmart.

【答案】第1題:B

第2題:A

第3題:C

第4題: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?

【試題答案】B

【試題解析】題目問說話者剛開始工作的時(shí)候，我們可以了解到什么？錄音開頭提到，當(dāng)說話者剛開始工作的時(shí)候，偶爾會(huì)在電梯里