2023年考研考博-考博英語-同濟大學考試歷年高頻考點真題薈萃帶答案篇

長風破浪會有時，直掛云帆濟滄海。住在富人區(qū)的她2023年考研考博-考博英語-同濟大學考試歷年高頻考點真題薈萃帶答案第1卷一.綜合題(共10題)1.單選題ThefieldofsociologyintheUnitedStatesdevelopedasaresultofasocialexperiencewhichhadverylittletodowiththepoliticalandideologicalcontroversiesthatstimulatedsociologyinFranceandGermany.Rather,thedisciplineevolvedasaresultoftheexperiencesassociatedwiththeproblemsofanimmigrantsocietycaughtintheturmoilofrapidindustrializationandurbangrowth.Indeed,itmustbeemphasizedthatfromitsbeginning,sociologyhashadaverypracticalinterest,whichwascharacterizedlessbypoliticaldivisivenessthanbysocialreformandsocialwork.Thispracticalemphasisinthedisciplinehascontinuedtopersisttothepresent.IthasonlybeensinceWorldWarⅡ，however,thattherehasexistedsomethinginAmericanhighereducationthatcouldbeproperlytermeda“sociologicalestablishment”orahighlyrespectedacademicfieldofstudy.Itsmajorstrengthasanacademicdisciplineresultedfromitsempiricalandsophisticatedapproachtotheidentificationandsolutionofpracticalbuthighlysignificantsocialproblems.Today，whatdoestheacademicsociologistdo?Professionalsociologistsareindividualswhostudyandteachaboutsocieties，socialinstitutions，andthepatternsofhumaninteractionandhumanbehavior.Asascientificdiscipline，sociologymaybedividedintothreebroad,analyticalfields:thestudyofgroups;institutionsanalysis;andthestudyofthesocialstructureingeneral.Thus,thecontentoftherapidlyexpandingdisciplineofsociologyisbaseduponcultureandsociety，withemphasisplaceduponthestudyofthevarioustypesofinteractionandrelationshipswhichexistamongindividualsandhumangroups.Inthestudyofsuchareasassocialorganizationanddisorganization,sociologistsattemptedtoexplaintheevolutionandchangeofsocialinstitutionsandthechangingnatureofhumanattitudinalandvaluesystems.Amongtheselectedtopicsofinvestigationincludedwithinthestudyofsociologyarethechangingnatureoffamilylife，institutionallife,sexualattitudes,crimeandviolence，religiousvalues,andtheentiregamutofinterpersonalrelationshipsinpoliticsandgovernment.Indeed，manyoftheareaswhichprofessionalsociologistsstudyare,bytheirverynature,relativelyfamiliartomanyofuseventhoughtheyarenotclearlyunderstood.Thebasichypothesesofthediscipline—thatsociallife(bothgroupandindividualbehavior)ispatterned；thatvalueandattitudesarelearned,reinforced,andshared;thatweasindividualsare,inmanyrespects，whatothersconsiderustobe—areideaswhichmostpeoplenowinstinctivelyacceptinordertoliveandfunctionasmembersofsociety.Thesetopics,whichemphasizeindividualandgroupbehaviorprocesses,then,compriseareasofconcernforsociologyasoneofthebehaviorsciencedisciplines.DuringtheselastdecadesofthetwentiethcenturyadvancedWesternsocietywillcontinuetobeconfrontedwithcrucialsocialissuesinthecontextofbothindividualandgroupbehaviorpatternsresultingfromcontinuedrapidtechnologicalexpansion.Thesolutiontotheproblemplaguingourcomplexsocietywillbecome，toamuchgreaterextent,theprimaryresponsibilityofsociology,socialpsychology,andculturalanthropology,thethreemajoracademicdisciplinescomprisingthebehavioralsciences.Thistrendisbeingwitnessedcurrentlybytheincreasingnumbersofbehavioralscientiststhatarebeingemployedbygovernment,bybusinessandindustry,byhospitalsandotheragenciesdevotedtoproblemsofhealthcare,bywelfareagencies,bypubliceducationalsystems,andbymanyothertypesoforganizationsinwhichsomesystematicknowledgeofhumanbehaviorisrequired.1.Theprimarypurposeofthepassageisto________.2.Whichofthefollowingstatementsaboutsociologywouldtheauthorbemostlikelytodisagreewith?3.Itcanbeinferredfromthepassagethatsocialpsychologyandculturalanthropology_________.4.Whichofthefollowingstatementswouldtheauthormostlikelyagreewith?5.Theword“empirical”inParagraph1isclosestinmeaningto_________.問題1選項A.distinguishsociologyintheUnitedStatesfromsociologyinFranceandGermanyB.comparesociologywithsocialpsychologyandculturalanthropologyC.provideageneraldiscussionofmodernWesternsociologyanditssignificanceD.showthatsociologyisthestudyofsocialinstitutions問題2選項A.Mostsociologistsareinterestedintheoreticalratherthanpracticalquestions.B.Thereisadiscernablestructuretoeveryone’sbehavior.C.Humanbehaviorcanbesystematicallystudied.D.One’sself-imageisnotencodedgenetically.問題3選項A.aresubareasofsociologyB.areothernamesforsociologyC.willachievetheacademicrespectabilityofsociologyD.maybeconsultedforsolutionstosociologyproblems問題4選項A.Sociologytheoryisrarelybasedonempiricalevidence.B.Theproblemsfacingsociologistsdonotchangeastimeschange.C.Theproblemsofimmigrantsinanewculturestimulatesociologicalresearch.D.Therearefactorsininterpersonalrelationshipsthatarenotofintereststothesociologist.問題5選項A.“relatingtoexperienceandobservation”B.“relatingtobehaviorandmanner”C.“concerningacademy”D.“relyingoneducation”2.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.incometaxesanddirecttaxesB.indirecttaxesanddirecttaxesC.value-addedtaxesandsalestaxesD.importdutiesandsalestaxes問題2選項A.alltax-deductibleitemshavebeensubtractedB.accelerateddepreciationisallowedforC.tax-freeinvestmentreservesareallowedforD.assetsarewrittenoff問題3選項A.anMNCisnotallowedtolearnultimatetaxexpertiseB.taxeshaveaveryimportantimpactonforeigndirectinvestmentdecisionC.therearetoomanycountriesandregionsinvolvedandtheirtaxsystemsarecomplicatedD.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.3.翻譯題Onlinenewspapersarealookintothefutureandjustponderingitraisesthequestionofwhetheritisn’tnicergettingyourdailynewscurledupinyourfavoritechairwithyourballpointpenhandytocircleitemsofinterest,orscissorsreadytosnipoutarticlesyouwanttosave.TheGazetteCompanyisbettingitssubscriberswantbothelectronicandpaperoptions，andsofaritseemstoberight.TherestoftheworldismovingintocyberspacemoreslowlythantheUnitedStates,and,inthedevelopingworld，theInternethashardlypenetratedatall.U.N.SecretaryGeneralKofiAnnanisdeterminedtochangethisthroughtheUnitedNationsInformationTechnologyService,whichwilltrainlargenumbersofpeopletolapintotheincome-enhancingpoweroftheInternet.AnnanisalsoproposinganInternethealthnetworkthatwillprovidestate-of-the-artmedicalknowledgeto10,000clinicsandhospitalsinpoorcountries.TheonrushingCyberAgehasgivennewfoundpowertousall,asseeninJodyWilliams’sone-womanorganizationusinge-mailtopromoteaglobalbanonlandmines.Yet,thisisbutaglimpseofwhat’saheadinthemindsofthoseimmersedinthisgreatandacceleratingtransformation.AtMicrosoft,BillGatespredictsthatby2018majornewspaperswill“publishtheirlastpapereditionsandmovesolelytoelectronicdistribution,”andthatby2020dictionarieswillredefinebooksas“eBooktitlesreadonscreen”.TranslatethefollowingpassageintoChinese4.單選題

Thedictator’sfirststepwasto_______thefreepress.問題1選項A.strangleB.strandC.stratifyD.estrange5.單選題Thefarmerwarnedthosechildrennotto_____onthecorn.問題1選項A.collapseB.stripeC.strideD.tramp6.單選題Behaviorsthatwedonotunderstandoftenbecomenearlyinvisible—evenwhen,inretrospect,weseehowtrulystrangetheyare.WhenIwasapsychiatricresident,wehadafacultymemberwhowasfamousforhismessyoffice:stacksofpapersandoldjournalscoveredeverychairandtableaswellasmuchofthefloor.Oneday,asIwalkedpasttheopenofficedoorwithoneofmysupervisors,hemurmuredmildly,“Oddduck.”Andthatwasasfarasanyoneseemedtoreflectonthispeculiarstateofaffairswithinaninstitutionstaffedbypsychiatrists.Eventually,thefacultymemberhadtobegivenanotherofficeinwhichtoseepatients.Notsurprisingly,thepsychiatricdiagnosticmanualdoesnotlist“messyroom”intheindex.Butitdoesmentionatantalizingsymptom:inability“todiscardworn-outorworthlessobjectsevenwhentheyhavenosentimentalvalue,”Itcomesunderthediagnosisobsessive-compulsivepersonalitydisorder，anobscurecousinofthemorefamousobsessive-compulsivedisorder.Iwasbarelyawareofthediagnosis.Everyerahasmentaldisordersthatforculturalorscientificreasonsbecomepopular.InFreud’sdayitwashysteria.Currently,depressionhasmovedtocenterstage.Butotherailmentsgorelativelyignored,andthisdisorderwasone.Itcamewithalistofadditionalsymptomsthatappearedtobepeculiar;anxietyaboutspendingmoney,excessivedevotiontoworktotheexclusionofleisureactivities,rigidityaboutfollowingrules,perfectionismindoingtasks—attimestothepointofinterferingwithfinishingthem.Inmoderation,thesymptomsseemedtofitrightinwithourworkaholicculture—perhapsexplainingthelowprofileofthediagnosis.Relentlessworkorientationandperfectionismmayevenbeassetsinrule-anddetail-orientedprofessionslikeaccountingorlaw.Butwhenthesymptomsaretoointenseorpervasive,theybecomecrippling.Beneaththeseeminglyadaptivebehaviorsliesacentraldisability.Peoplewiththisdiagnosishaveenormousdifficultymakingdecisions.Theylacktheinternalsenseofcompletionthatmostofusexperienceattheendofachoiceoratask,eyenoneassimpleasthrowingsomethingoutormakingapurchase.Inobsessive-compulsivepersonalitydisorder,thisfeelingoccursonlyafterendlessdeliberationandrevision,ifatall.Theneedtocomeupwiththe“correct”answer,thebestpurchaseortheperfectproposalleadstoexcessruminationovereachdecision.Itcanevenleadtocompleteparalysis.Forsuchpeople,rulesofallkindsareagodsend—theyrepresentpre-madedecisions.Open-endedassignments,likewritingpapers,arenightmares.Forsuchapatientorforapsychiatrist，understandingaclusterofdiagnosticsymptomscanbearevelation.Thepictureleapsoutfromthepreviouslydisorganizedbackground.Butundoubtedly,attimeswecanbecometooreductionistic,seeingpatternswherenoneexist:sometimesamessyroomisjustamessyroom.1.Whichofthefollowingbestdescribespeople’sattitudetowardsthefacultymember?2.Thepopularmentaldisorderofcurrenttime,accordingtotheauthor,is______.3.Thereasonwhysymptomsofthe“obsessive-compulsivedisorder”gounnoticedisthat_________.4.Rulesaregodsendtopersonswiththeobsessive-compulsivepersonalitydisorderbecause____________.5.Fromthelastparagraphwecanseethattheauthor’sviewisthat_________.問題1選項A.Theydislikedhim,andthat’swhyhegothisseparateroomtoseepatients.B.Theythoughtheisalittlestrange,butdidn’tpaymuchattentiontohisbehavior.C.Theywereinterestedinhisbehavior,astheywereallpsychiatrists.D.Theythoughthehadsomementalretardness.問題2選項A.hysteriaB.depressionC.messinessD.obsessive-compulsivedisorder問題3選項A.theyarehighlythoughtofinaccordingtolawB.someofthemildsymptomsfitinwithaworkaholiccultureC.theyhavealowprofileD.theytakealongtimetobecomeintenseorpervasive問題4選項A.theydonotinvolvedecisionmakingB.theyareopen-endedassignmentsC.theyleadtocompleteparalysisD.theyaremadebyother問題5選項A.amessyroomisjustamessyroomB.amessyroomisanindicationoftheobsessive-compulsivepersonalitydisorderC.psychiatristsshouldpayattentiontoamessyroomD.psychiatristsshouldseepatternsofseeminglydisorganizedbehaviors,butshouldn’tbetooreductionistic7.單選題Thismethod________myheadache.Itreallytakeseffect.問題1選項A.soothesB.sobersC.soarsD.soaks8.單選題Sincethetwocountriescouldn’t________theirdifferences,theydecidedtostoptheirnegotiations.問題1選項A.rectifyB.obligeC.reconcileD.obscure9.單選題CampaigningontheIndianfrontierisanexperiencebyitself.Neitherthelandscapenorthepeoplefindtheircounterpartsinanyotherportionoftheglobe.Valleywallsrisesteeplyfiveorsixthousandfeetoneveryside.Thecolumnscrawlthroughamazeofgiantcorridorsdownwhichfiercesnow-fedtorrentsfoamunderskiesofbrass.Amidthesescenesofsavagebrilliancytheredwellsaracewhosequalitiesseemtoharmonizewiththeirenvironment.Exceptatharvesttime，whenself-preservationrequiresatemporarytruce,thePathantribesarealwaysengagedinprivateorpublicwar.Everymanisawarrior,apoliticianandatheologian.Everylargehouseisarealfeudalfortressmade,itistrue,onlyofsunbakedclay，butwithbattlements,turrets,loopholes，drawbridges,etc.Everyvillagehasitsdefence.Everyfamilycultivatesitsvendetta;everyclan，itsfeud.Thenumeroustribesandcombinationsoftribesallhavetheiraccountstosettlewithoneanother.Nothingiseverforgotten,andveryfewdebtsareleftunpaid.Forthepurposesofsociallife,inadditiontotheconventionaboutharvest-time,amostelaboratecodeofhonourhasbeenestablishedandisonthewholefaithfullyobserved.Amanwhoknewitandobserveditfaultlesslymightpassunarmedfromoneendofthefrontiertoanother.Theslightesttechnicalslipwould,however，befatal.ThelifeofthePathanisthusfullofinterest;andhisvalleys,nourishedalikebyendlesssunshineandabundantwater,arefertileenoughtoyieldwithlittlelabourthemodestmaterialrequirementsofasparsepopulation.Intothishappyworldthenineteenthcenturybroughttwonewfacts:therifleandtheBritishGovernment.Thefirstwasanenormousluxuryandblessing;thesecond,anunmitigatednuisance.TheconvenienceoftheriflewasnowheremoreappreciatedthanintheIndianhighlands.Aweaponwhichwouldkillwithaccuracyatfifteenhundredyardsopenedawholenewvistaofdelightstoeveryfamilyorclanwhichcouldacquireit.Onecouldactuallyremaininone’sownhouseandfireatone’sneighbournearlyamileaway.Onecouldlieinwaitonsomehighcrag，andathithertounheardofrangeshitahorsemanfarbelow.Evenvillagescouldfireateachotherwithoutthetroubleofgoingfarfromhome.Fabulouspriceswerethereforeofferedforthesegloriousproductsofscience.RiflethievesscouredallIndiatoreinforcetheeffortsofthehonestsmuggler.Asteadyflowofthecovetedweaponsspreaditsgenialinfluencethroughoutthefrontier,andtherespectwhichthePathantribesmenentertainedforChristiancivilizationwasvastlyenhanced.TheactionoftheBritishGovernmentontheotherhandwasentirelyunsatisfactory.Thegreatorganizing，advancing,absorbingpowertothesouthwardseemedtobelittlebetterthanamonstrousspoil-sport.IfthePathanmadeforaysintotheplains,notonlyweretheydrivenback(whichafterallwasnomorethanfair)，butawholeseriesofsubsequentinterferencestookplace,followedatintervalsbyexpeditionswhichtoiledlaboriouslythroughthevalleys,scoldingthetribesmenandexactingfinesforanydamagewhichtheyhaddone.Noonewouldhavemindedtheseexpeditionsiftheyhadsimplycome,hadafightandthengoneawayagain.Inmanycasesthiswastheirpracticeunderwhatwascalledthe“butcherandboltpolicy”towhichtheGovernmentofIndialongadhered.Buttowardstheendofthenineteenthcenturytheseintrudersbegantomakeroadsthroughmanyofthevalleys,andinparticularthegreatroadtoChitral.Theysoughttoensurethesafetyoftheseroadsbythreats,byfortsandbysubsidies.Therewasnoobjectiontothelastmethodsofarasitwent.Butthewholeofthistendencytoroad-makingwasregardedbythePathanswithprofounddistaste.Allalongtheroadpeoplewereexpectedtokeepquiet,nottoshootoneanother,andaboveallnottoshootattravellersalongtheroad.Itwastoomuchtoask,andawholeseriesofquarrelstooktheiroriginfromthissource.1.Theworddebtsin“veryfewdebtsareleftunpaid”inthefirstparagraphmeans_______.2.WhichofthefollowingisNOToneofthegeographicalfactsabouttheIndianfrontier?3.Accordingtothepassage,thePathanswelcomed_________.4.BuildingroadsbytheBritish__________.5.Asuitabletitleforthepassagewouldbe________.

問題1選項A.loansB.accountsC.killingsD.bargains問題2選項A.Meltingsnows.B.Largepopulation.C.Steephillsides.D.Fertilevalleys.問題3選項A.theintroductionoftherifleB.thespreadofBritishruleC.theextensionofluxuriesD.thespreadoftrade問題4選項A.putanendtoawholeseriesofquarrelsB.preventedthePathansfromcarryingonfeudsC.lessenedthesubsidiespaidtothePathansD.gavethePathansamuchquieterlife問題5選項A.CampaigningontheIndianFrontierB.WhythePathansResentedtheBritishRuleC.ThePopularityofRiflesamongthePathansD.ThePathansatWar10.單選題Thelosingcandidate________immediatelyafterthepollshadclosed.問題1選項A.confessedB.concededC.concurredD.admitted第1卷參考答案一.綜合題1.【答案】第1題:C第2題:A第3題:D第4題:C第5題:A【解析】1.主旨題。根據(jù)全文可知，第一段講到了說美國社會學發(fā)展的重要性，第二段講到了社會學的領域和內(nèi)容，最后講到了社會學在解決復雜的社會問題中的重要性。選項C符合題意。2.推斷題。根據(jù)文章第一段，“Thispracticalemphasisinthedisciplinehascontinuedtopersisttothepresent.”，這門學科強調(diào)實踐的特點一直延續(xù)至今。所以社會學是注重實踐的。選項A符合題意。3.推斷題。根據(jù)文章最后一段，“…toamuchgreaterextent,theprimaryresponsibilityofsociology,socialpsychology,andculturalanthropology,thethreemajoracademicdisciplinescomprisingthebehavioralsciences.”，可知在更大程度上，解決我們的復雜社會更多麻煩的問題，將成為社會學、社會心理學和文化人類學的主要責任?？赏茢喑錾鐣睦韺W和文化人類學是可以用于解決社會問題的。選項D符合題意。4.推斷題。根據(jù)文章第一段，“…thedisciplineevolvedasaresultoftheexperiencesassociatedwiththeproblemsofanimmigrantsocietycaughtintheturmoilofrapidindustrializationandurbangrowth.”，可知，社會學學科的發(fā)展是社會經(jīng)歷發(fā)展的結(jié)果，這種經(jīng)歷伴隨著移民社會的諸多問題：快速工業(yè)化和城市擴張引起的騷亂。可推斷出新文化中的移民問題激發(fā)了社會學研究。選項C符合題意。5.詞義題。根據(jù)文章第一段最后一句，“Itsmajorstrengthasanacademicdisciplineresultedfromitsempiricalandsophisticatedapproachtotheidentificationandsolutionofpracticalbuthighlysignificantsocialproblems.”，可知作為一個學科，它的主要優(yōu)勢來源于對于識別和解決實際的且相當重要的社會問題的完全依據(jù)經(jīng)驗的和老練的方法。所以是用富有經(jīng)驗和老練的方法解決社會問題。選項A符合題意。2.【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(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?？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。3.【答案】網(wǎng)上報紙是對未來的一種展望，僅僅思考一下就會提出問題，蜷縮在你最喜愛的椅子上，用圓珠筆把你每天感興趣的新聞圈出來，或者用剪刀剪下你想要保存的新聞，這樣會不會更好呢？葛澤特公司打賭說他的訂閱者想要電子和紙質(zhì)報紙兩種選擇，現(xiàn)在看來似乎是正確的。世界其他地區(qū)比美國更慢地進入電子信息化空間，在發(fā)展中國家，互聯(lián)網(wǎng)根本沒有滲透進來。聯(lián)合國秘書長科菲?安南決心聯(lián)合聯(lián)合國信息技術(shù)服務來改變這一現(xiàn)狀。這個組織將訓練大量人員開發(fā)互聯(lián)網(wǎng)的增收潛力。安南還建議建立一個互聯(lián)網(wǎng)健康網(wǎng)絡，這個網(wǎng)絡將給一些貧困國家提供10000家診所和醫(yī)院最先進的醫(yī)療知識。飛速發(fā)展的網(wǎng)絡時代賦予了我們新的力量，正如一位名叫朱迪?威廉姆斯的女士所說，她創(chuàng)辦的婦女組織用郵件倡導全球禁用地雷。然而，這在那些沉浸在這種偉大而加速的變革中的人的頭腦中，只是對未來的一瞥。微軟公司的比爾?蓋茨預測，到2018年，主要新聞報紙將“出版他們最后一版紙質(zhì)報紙，然后完全轉(zhuǎn)為電子版”，并且到2020年，詞典將重新將書定義為“在屏幕上閱讀的電子書”。4.【答案】A【解析】動詞詞義辨析。strangle“壓制，使窒息”；strand“使擱淺，陷入困境”；stratify“分層”；estrange“使疏遠，離間”。句意：獨裁者的第一步是壓制言論自由。選項A符合題意。

5.【答案】D【解析】動詞詞義辨析。collapse“倒塌，崩潰”；stripe“加條紋”；stride“跨步”；tramp“踩，走過”。句意：農(nóng)民告誡那些孩子們不要在莊稼地里踩踏。選項D符合題意。

6.【答案】第1題:B第2題:B第3題:B第4題:A第5題:D【解析】1.細節(jié)理解題。根據(jù)文章第一段，“Behaviorsthatwedonotunderstandoftenbecomenearlyinvisible—evenwhen,inretrospect,weseehowtrulystrangetheyare.”，可知，即使回過頭來看一些行為的確非常奇怪，但是對于那些我們不能理解的行為，我們經(jīng)常會保持忽視的態(tài)度。緊接著第二段用一位同事的例子來說明這個觀點，選項B符合題意。2.細節(jié)理解題。根據(jù)文章第四段第四句，“Currently,depressionhasmovedtocenterstage.”，可知目前，抑郁癥已經(jīng)成為人們關(guān)注的焦點。選項B符合題意。3.細節(jié)理解題。根據(jù)文章第六段第一句，“thesymptom