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1、一、選擇填空，從A、B、C三個選項中選出一個能填入空白處的最佳選項。（每題10分） 題目1 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 — __________________ — Alright, I will try my best. 選擇一項： A. Do you know about business tax? 不正確 B. What do you think about business tax? C. Can you give me a brief introduction about business tax? 反饋 答案

2、：C 解析：本題考核“尋求幫助”的交際禮貌用語。當尋求他人幫助時，可以說Can you help me, will you please do me a favor, can you give me… 等，故選擇C。 正確答案是：Can you give me a brief introduction about business tax? 題目2 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 — — According to law, they refer to transportation,

3、 construction, finance, insurance and the like. 選擇一項： A. Do you know taxable services? 不正確 B. How do you like taxable services? C. What do you mean by taxable services? 反饋 答案：C 解析：本題考核“請求解釋”的交際用語。選項A是一般疑問句，回答應該是yes或no；選項B是詢問對納稅服務的評價；選項C是詢問對納稅服務的解釋，所以選擇C。 正確答案是：What do you mean by

4、taxable services? 題目3 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 It means you can ________ online with us. 選擇一項： A. transact B. transport 不正確 C. translate 反饋 答案：A 譯文：這表示您可以在網上跟我們辦理業(yè)務。 解析：動詞transact意為“辦理業(yè)務”；transport 意為“運輸”；translate 意為“翻譯”；根據online的提示，在網上可以辦理業(yè)務，故選擇A。 正確答案是：transact 題目4

5、正確 獲得10.00分中的10.00分 未標記標記題目 題干 Assets appear on your balance ________. 選擇一項： A. sheet 正確 B. flow C. statement 反饋 答案：A 譯文：資產出現在您的資產負債表之中。 解析：短語balance sheet的意思是“資產負債表”，屬于固定搭配，故選擇A。 正確答案是：sheet 題目5 正確 獲得10.00分中的10.00分 未標記標記題目 題干 ________ you have said is very important to us.

6、 選擇一項： A. What 正確 B. That C. Whose 反饋 答案：A 譯文：您剛剛所言對我來說很重要。 解析：這三個連接代詞都可以引導主語從句和賓語從句；但是what可在從句中作主語或賓語；that 只起引導作用，在從句中不擔任成分；whose 在從句中作定語。此處是個主語從句，從句中缺少賓語，故選擇A。 正確答案是：What 未標記標記題目 信息文本 二、閱讀理解（每題10分） 題目6 部分正確 獲得50.00分中的30.00分 未標記標記題目 題干 閱讀下面的文章，根據文章內容給題目選擇正確的答案。 　　No ma

7、tter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset. 　　Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Othe

8、rs are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset. 　

9、　Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of acco

10、unts. 　　Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At

11、 least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets. Ass

12、ets are key factors for any business. 1. Which of the following is NOT physical asset?回答正確 A. Filing cabinets. B. Accounts receivable. C. Delivery vans. 2. According to the passage, where do the assets appear?回答正確 A. The balance sheet B. The income statement C. The

13、cash flow 3. What do you think an accountant is responsible for?回答正確 A. An accountant is responsible for hair design. B. An accountant is responsible for computer repair. C. An accountant is responsible for bookkeeping. 4. According to the passage, which of the following is INCORRE

14、CT?回答不正確 A. Every business has assets B. Assets can be in different forms. C. Every businesscan bring in sales without assets. 5. What is the passage discussing about?回答不正確 A. Every business has assets. B. Assets can be in different forms. C. Assets appear on the balance she

15、et. 反饋 解析： 1. 這是一道推斷題。從第二段來看，資產有各種形式，例如有形資產和無形資產，文件柜和送貨車都屬于有形資產，應收賬款屬于無形資產，所以選擇B。 2. 這是一道細節(jié)題。從第三段的第一句話看，資產出現在資產負債表之中，所以選擇A。 3. 這是一道詞匯題。accountant是會計的意思，那么會計的職責之一就是記賬，所以選擇C。 4. 這是一道細節(jié)題。A是文章的題目，B是第二段第一句話的原話，從第四段第二句話your business cannot bring in sales without assets來看，C是錯誤的，所以選C。 5.

16、這是一道主旨題。本文介紹的是資產的基本情況，A是文章的題目，B是第二段的主題句，C是第三段的主題句，是所以選A。一、選擇填空，從A、B、C三個選項中選出一個能填入空白處的最佳選項。（每題10分） 題目1 正確 獲得10.00分中的10.00分 未標記標記題目 題干 — — For individual income tax, it is within the first 7 days. 選擇一項： A. What do you mean by taxable services? B. What is

17、 the deadline for tax declaration? 正確 C. What do you think of the deadline for tax declaration? 反饋 答案：B 解析：本題考核“尋求解釋”的交際用語。選項B的意思是“納稅申報的截止日期是什么時候”，選項A的意思是“納稅服務是指什么”，選項C的意思是“你認為納稅申報的截止日期如何”，故選擇B。 正確答案是：What is the deadline for tax declaration? 題目2 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 —

18、 — They refer to the royalties, including patent right, copy right, trademark right, and so on. 選擇一項： A. What are intangible assets? B. What about the tax base? 不正確 C. How about the tax rate? 反饋 答案：A 解析：本題考核“尋求解釋”的交際用語。選項A是提問無形資產；選項B是提問計稅基數；選項C是提問稅率；答語內容是關于無形資

19、產的，故選擇A。 正確答案是：What are intangible assets? 題目3 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 That can lead _______ a bigger personal income-tax bill. 選擇一項： A. to B. on 不正確 C. in 反饋 答案：A 譯文：這會導致個人所得稅的增加。 解析：動詞lead 與to連用，形成詞組，意為“導致”，相當于result in，bring about；lead on意為“勸誘，帶領”；lead in意為“引導”；所以答案是

20、C。 正確答案是：to 題目4 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 We are engaged in the development of real ________. 選擇一項： A. establishment B. state 不正確 C. estate 反饋 答案：C 譯文：我們從事房地產開發(fā)。 解析：短語real estate的意思是“房地產”，屬于固定搭配，故選擇C。 正確答案是：estate 題目5 正確 獲得10.00分中的10.00分 未標記標記題目 題干 If the case re

21、aches the criminal limit, the taxpayer my be accused _______ criminal responsibilities. 選擇一項： A. at B. on C. of 正確 反饋 答案：C 譯文：如果達到犯罪標準，就會指控納稅人負擔刑事責任。 解析：詞組accuse sb. of sth.是固定搭配，介詞一定要用of，意為“指控某人做了某事”，所以答案是C。 正確答案是：of 未標記標記題目 信息文本 二、閱讀理解（每題10分） 題目6 部分正確 獲得50.00分中的20.00分 未標記

22、標記題目 題干 閱讀下面的文章，根據文章內容判斷文章后的句子是正確（T）還是錯誤（F）。 　　Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to. 　　1. Not knowing your tru

23、e cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent. 　　2. Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash. 　　3. P

24、aying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when theyre due improves your companys cash flow. 　　4. Avoiding bookkeeping tasks: Not recording and posting transactions regularly leaves you with a

25、 mountain of bookkeeping to deal with in the end. 　　5. Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill. 　　6. Not keeping personal finances separate from business: Mixing up

26、business and personal money can cause bookkeeping and legal problems. 　　7. Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level. 1. Ac

27、counting mistakes cannot be avoided. 回答不正確 2. With a lot of credit sales, your company may have no cash at hand. 回答不正確 3. It is recommended not to pay bills too soon. 回答不正確 4. Business money and personal money can be mixed up. 回答正確 5. Try your best to know your costs before you s

28、et product or service prices. 回答正確 反饋 解析： 1. 這是一道細節(jié)題。從第一段many common accounting mistakes can be avoided這句話可以看出，“很多普通的會計問題是可以避免的”，所以選擇F。 2. 這是一道推斷題。從第三段when you have a lot of credit sales, your company can post big profits without seeing any cash這句話可以看出，“當公司賒銷時，雖然有利可圖，但是賬面可能沒有現金”，所以選擇T。

29、 3. 這是一道推斷題。從第四段Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow這句話可以看出，“除非提前付款有折扣，是不建議提前付款的”，所以選擇T。 4. 這是一道細節(jié)題。從第七段mixing up business and personal money can cause bookkeeping and legal problems這句話可以看出，“公司財務跟個人財務混在一起會引起記賬或法律方面的

30、問題”，所以選擇F。 5. 這是一道細節(jié)題。從最后一段know your costs before you set product or service prices這句話可以看出，“在設定產品或服務的價格時，需要預先獲悉其成本”，所以選擇T。一、選擇填空，從A、B、C三個選項中選出一個能填入空白處的最佳選項。（每題10分） 題目1 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 — What is the criminal limit? — 選擇一項： A. The amount exceeds 1

31、0% of the amount that he should declare. B. My company has been fined. 不正確 C. It depends on different taxes. 反饋 答案：A 解析：本題考核 “表達百分比”的交際用語。選項A的意思是“數額超過應申報數額的10%”；選項B的意思是“我公司受罰”；選項C的意思是“這取決于不同的稅種”；選項A解釋了限額數量，故選擇A。 正確答案是：The amount exceeds 10% of the amount that he should declare. 題目2 不正確

32、獲得10.00分中的0.00分 未標記標記題目 題干 — __________________ — Alright, I will try my best. 選擇一項： A. Do you know about business tax? B. What do you think about business tax? 不正確 C. Can you give me a brief introduction about business tax? 反饋 答案：C 解析：本題考核“尋求幫助”的交際禮貌用語。當尋求他人幫助時，可以說Can you help me,

33、 will you please do me a favor, can you give me… 等，故選擇C。 正確答案是：Can you give me a brief introduction about business tax? 題目3 正確 獲得10.00分中的10.00分 未標記標記題目 題干 Does that include the turnover_________ in advance? 選擇一項： A. to receive B. received 正確 C. receiving 反饋 答案：B 譯文：計稅基數包含預收的營業(yè)額嗎？

34、 解析：過去分詞received在該句中作定語，修飾turnover，相當于the turnover that/which is received in advance，所以答案是B。 正確答案是：received 題目4 正確 獲得10.00分中的10.00分 未標記標記題目 題干 According to law, taxable services refer to transportation, ________, finance, insurance and the like. 選擇一項： A. instruction B. construction

35、正確 C. introduction 反饋 答案：B 譯文：依照法律，納稅項目指運輸、建筑、金融、保險等等。 解析：考查名詞形近詞辨析。名詞instruction意為“指令”；construction，意為“建筑”；introduction意為“介紹”，依據語境，答案是B。 正確答案是：construction 題目5 不正確 獲得10.00分中的0.00分 未標記標記題目 題干 It does in the ________ of transfer of intangible assets or immovable property. 選擇一項：

36、A. circumstances B. operation 不正確 C. case 反饋 答案：C 譯文：在轉讓無形資產或不動產時適用。 解析：考查in the case of的用法。選項A一般與under搭配使用，形成詞組under the circumstance，意為“在這種情況下”；選項B的意思是“運行”，形成詞組 in operation，意為“在運行中”；C選項一般與in搭配使用，形成詞組in the case of，意為“在……情況下”；依據語法和語境，故選擇C。 正確答案是：case 未標記標記題目 信息文本 二、閱讀理解（每題10分） 題

37、目6 部分正確 獲得50.00分中的20.00分 未標記標記題目 題干 閱讀下面的文章，根據文章內容給題目選擇正確的答案。 　　No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset. 　　Assets can be in different forms. Some ass

38、ets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes,

39、 anything with monetary value that your company owns counts as an asset. 　　Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on

40、the balance sheet typically matches the way they appear in your chart of accounts. 　　Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produc

41、e anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and

42、styling tools; an accountant needs a computer and a lot of file cabinets. Assets are key factors for any business. 1. Which of the following is NOT physical asset?回答正確 A. Filing cabinets. B. Accounts receivable. C. Delivery vans. 2. According to the passage, where do the asset

43、s appear?回答正確 A. The balance sheet B. The income statement C. The cash flow 3. What do you think an accountant is responsible for?回答不正確 A. An accountant is responsible for hair design. B. An accountant is responsible for computer repair. C. An accountant is responsible for b

44、ookkeeping. 4. According to the passage, which of the following is INCORRECT?回答不正確 A. Every business has assets B. Assets can be in different forms. C. Every businesscan bring in sales without assets. 5. What is the passage discussing about?回答不正確 A. Every business has assets.

45、 B. Assets can be in different forms. C. Assets appear on the balance sheet. 反饋 解析： 1. 這是一道推斷題。從第二段來看，資產有各種形式，例如有形資產和無形資產，文件柜和送貨車都屬于有形資產，應收賬款屬于無形資產，所以選擇B。 2. 這是一道細節(jié)題。從第三段的第一句話看，資產出現在資產負債表之中，所以選擇A。 3. 這是一道詞匯題。accountant是會計的意思，那么會計的職責之一就是記賬，所以選擇C。 4. 這是一道細節(jié)題。A是文章的題目，B是第二段第一句話的原話，從

46、第四段第二句話your business cannot bring in sales without assets來看，C是錯誤的，所以選C。 5. 這是一道主旨題。本文介紹的是資產的基本情況，A是文章的題目，B是第二段的主題句，C是第三段的主題句，是所以選A。Generally _________, business tax is based on taxable services, the transfer of intangible assets and sale of immovable property within China. 選擇一項： A. speak B. to speak 不正確 C. speaking 反饋 答案：C 譯文：一般而言，營業(yè)稅是基于中國范圍內的納稅業(yè)務、無形資產的轉移以及不動產的銷售。 解析：考查短語generally speaking的用法。generally speaking意為“一般而言”，相當于in general。所以答案是C。 正確答案是：speaking