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一、選擇填空，從A、B、C三個(gè)選項(xiàng)中選出一個(gè)能填入空白處的最佳選項(xiàng)。（每題10分） 題目1 不正確 獲得10.00分中的0.00分 未標(biāo)記標(biāo)記題目 題干 — __________________ — Alright, I will try my best. 選擇一項(xiàng)： 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：C 解析：本題考核“尋求幫助”的交際禮貌用語(yǔ)。當(dāng)尋求他人幫助時(shí)，可以說(shuō)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(biāo)記標(biāo)記題目 題干 — — According to law, they refer to transportation, construction, finance, insurance and the like. 選擇一項(xiàng)： 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(qǐng)求解釋”的交際用語(yǔ)。選項(xiàng)A是一般疑問(wèn)句，回答應(yīng)該是yes或no；選項(xiàng)B是詢問(wèn)對(duì)納稅服務(wù)的評(píng)價(jià)；選項(xiàng)C是詢問(wèn)對(duì)納稅服務(wù)的解釋?zhuān)赃x擇C。 正確答案是：What do you mean by taxable services? 題目3 不正確 獲得10.00分中的0.00分 未標(biāo)記標(biāo)記題目 題干 It means you can ________ online with us. 選擇一項(xiàng)： A. transact B. transport 不正確 C. translate 反饋 答案：A 譯文：這表示您可以在網(wǎng)上跟我們辦理業(yè)務(wù)。 解析：動(dòng)詞transact意為“辦理業(yè)務(wù)”；transport 意為“運(yùn)輸”；translate 意為“翻譯”；根據(jù)online的提示，在網(wǎng)上可以辦理業(yè)務(wù)，故選擇A。 正確答案是：transact 題目4 正確 獲得10.00分中的10.00分 未標(biāo)記標(biāo)記題目 題干 Assets appear on your balance ________. 選擇一項(xiàng)： A. sheet 正確 B. flow C. statement 反饋 答案：A 譯文：資產(chǎn)出現(xiàn)在您的資產(chǎn)負(fù)債表之中。 解析：短語(yǔ)balance sheet的意思是“資產(chǎn)負(fù)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(biāo)記標(biāo)記題目 題干 ________ you have said is very important to us. 選擇一項(xiàng)： A. What 正確 B. That C. Whose 反饋 答案：A 譯文：您剛剛所言對(duì)我來(lái)說(shuō)很重要。 解析：這三個(gè)連接代詞都可以引導(dǎo)主語(yǔ)從句和賓語(yǔ)從句；但是what可在從句中作主語(yǔ)或賓語(yǔ)；that 只起引導(dǎo)作用，在從句中不擔(dān)任成分；whose 在從句中作定語(yǔ)。此處是個(gè)主語(yǔ)從句，從句中缺少賓語(yǔ)，故選擇A。 正確答案是：What 未標(biāo)記標(biāo)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(biāo)記標(biāo)記題目 題干 閱讀下面的文章，根據(jù)文章內(nèi)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 assets 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, 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 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 produce 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 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 assets 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 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. 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(lái)看，資產(chǎn)有各種形式，例如有形資產(chǎn)和無(wú)形資產(chǎn)，文件柜和送貨車(chē)都屬于有形資產(chǎn)，應(yīng)收賬款屬于無(wú)形資產(chǎn)，所以選擇B。 2. 這是一道細(xì)節(jié)題。從第三段的第一句話看，資產(chǎn)出現(xiàn)在資產(chǎn)負(fù)債表之中，所以選擇A。 3. 這是一道詞匯題。accountant是會(huì)計(jì)的意思，那么會(huì)計(jì)的職責(zé)之一就是記賬，所以選擇C。 4. 這是一道細(xì)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(lái)看，C是錯(cuò)誤的，所以選C。 5. 這是一道主旨題。本文介紹的是資產(chǎn)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(gè)選項(xiàng)中選出一個(gè)能填入空白處的最佳選項(xiàng)。（每題10分） 題目1 正確 獲得10.00分中的10.00分 未標(biāo)記標(biāo)記題目 題干 — — For individual income tax, it is within the first 7 days. 選擇一項(xiàng)： A. What do you mean by taxable services? B. What is 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(yǔ)。選項(xiàng)B的意思是“納稅申報(bào)的截止日期是什么時(shí)候”，選項(xiàng)A的意思是“納稅服務(wù)是指什么”，選項(xiàng)C的意思是“你認(rèn)為納稅申報(bào)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(biāo)記標(biāo)記題目 題干 — — They refer to the royalties, including patent right, copy right, trademark right, and so on. 選擇一項(xiàng)： 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(yǔ)。選項(xiàng)A是提問(wèn)無(wú)形資產(chǎn)；選項(xiàng)B是提問(wèn)計(jì)稅基數(shù)；選項(xiàng)C是提問(wèn)稅率；答語(yǔ)內(nèi)容是關(guān)于無(wú)形資產(chǎn)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(biāo)記標(biāo)記題目 題干 That can lead _______ a bigger personal income-tax bill. 選擇一項(xiàng)： A. to B. on 不正確 C. in 反饋 答案：A 譯文：這會(huì)導(dǎo)致個(gè)人所得稅的增加。 解析：動(dòng)詞lead 與to連用，形成詞組，意為“導(dǎo)致”，相當(dāng)于result in，bring about；lead on意為“勸誘，帶領(lǐng)”；lead in意為“引導(dǎo)”；所以答案是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(biāo)記標(biāo)記題目 題干 We are engaged in the development of real ________. 選擇一項(xiàng)： A. establishment B. state 不正確 C. estate 反饋 答案：C 譯文：我們從事房地產(chǎn)開(kāi)發(fā)。 解析：短語(yǔ)real estate的意思是“房地產(chǎn)”，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(biāo)記標(biāo)記題目 題干 If the case reaches the criminal limit, the taxpayer my be accused _______ criminal responsibilities. 選擇一項(xiàng)： A. at B. on C. of 正確 反饋 答案：C 譯文：如果達(dá)到犯罪標(biāo)準(zhǔn)，就會(huì)指控納稅人負(fù)擔(dān)刑事責(zé)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(biāo)記標(biāo)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(biāo)記標(biāo)記題目 題干 閱讀下面的文章，根據(jù)文章內(nèi)容判斷文章后的句子是正確（T）還是錯(cuò)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 true 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. Paying 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 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 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. Accounting 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 set product or service prices. 回答正確 反饋 解析： 1. 這是一道細(xì)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(huì)計(jì)問(wèn)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(dāng)公司賒銷(xiāo)時(shí)，雖然有利可圖，但是賬面可能沒(méi)有現(xiàn)金”，所以選擇T。 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(xì)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(cái)務(wù)跟個(gè)人財(cái)務(wù)混在一起會(huì)引起記賬或法律方面的問(wèn)題”，所以選擇F。 5. 這是一道細(xì)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(shè)定產(chǎn)品或服務(wù)的價(jià)格時(shí)，需要預(yù)先獲悉其成本”，所以選擇T。一、選擇填空，從A、B、C三個(gè)選項(xiàng)中選出一個(gè)能填入空白處的最佳選項(xiàng)。（每題10分） 題目1 不正確 獲得10.00分中的0.00分 未標(biāo)記標(biāo)記題目 題干 — What is the criminal limit? — 選擇一項(xiàng)： A. The amount exceeds 10% 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(dá)百分比”的交際用語(yǔ)。選項(xiàng)A的意思是“數(shù)額超過(guò)應(yīng)申報(bào)數(shù)額的10%”；選項(xiàng)B的意思是“我公司受罰”；選項(xiàng)C的意思是“這取決于不同的稅種”；選項(xiàng)A解釋了限額數(shù)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 獲得10.00分中的0.00分 未標(biāo)記標(biāo)記題目 題干 — __________________ — Alright, I will try my best. 選擇一項(xiàng)： 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(yǔ)。當(dāng)尋求他人幫助時(shí)，可以說(shuō)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3 正確 獲得10.00分中的10.00分 未標(biāo)記標(biāo)記題目 題干 Does that include the turnover_________ in advance? 選擇一項(xiàng)： A. to receive B. received 正確 C. receiving 反饋 答案：B 譯文：計(jì)稅基數(shù)包含預(yù)收的營(yíng)業(yè)額嗎？ 解析：過(guò)去分詞received在該句中作定語(yǔ)，修飾turnover，相當(dāng)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(biāo)記標(biāo)記題目 題干 According to law, taxable services refer to transportation, ________, finance, insurance and the like. 選擇一項(xiàng)： A. instruction B. construction 正確 C. introduction 反饋 答案：B 譯文：依照法律，納稅項(xiàng)目指運(yùn)輸、建筑、金融、保險(xiǎn)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(jù)語(yǔ)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(biāo)記標(biāo)記題目 題干 It does in the ________ of transfer of intangible assets or immovable property. 選擇一項(xiàng)： A. circumstances B. operation 不正確 C. case 反饋 答案：C 譯文：在轉(zhuǎn)讓無(wú)形資產(chǎn)或不動(dòng)產(chǎn)時(shí)適用。 解析：考查in the case of的用法。選項(xiàng)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(xiàng)B的意思是“運(yùn)行”，形成詞組 in operation，意為“在運(yùn)行中”；C選項(xiàng)一般與in搭配使用，形成詞組in the case of，意為“在……情況下”；依據(jù)語(yǔ)法和語(yǔ)境，故選擇C。 正確答案是：case 未標(biāo)記標(biāo)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(biāo)記標(biāo)記題目 題干 閱讀下面的文章，根據(jù)文章內(nèi)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 assets 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, 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 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 produce 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 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 assets 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 bookkeeping. 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. 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(lái)看，資產(chǎn)有各種形式，例如有形資產(chǎn)和無(wú)形資產(chǎn)，文件柜和送貨車(chē)都屬于有形資產(chǎn)，應(yīng)收賬款屬于無(wú)形資產(chǎn)，所以選擇B。 2. 這是一道細(xì)節(jié)題。從第三段的第一句話看，資產(chǎn)出現(xiàn)在資產(chǎn)負(fù)債表之中，所以選擇A。 3. 這是一道詞匯題。accountant是會(huì)計(jì)的意思，那么會(huì)計(jì)的職責(zé)之一就是記賬，所以選擇C。 4. 這是一道細(xì)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(lái)看，C是錯(cuò)誤的，所以選C。 5. 這是一道主旨題。本文介紹的是資產(chǎn)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(xiàng)： A. speak B. to speak 不正確 C. speaking 反饋 答案：C 譯文：一般而言，營(yíng)業(yè)稅是基于中國(guó)范圍內(nèi)的納稅業(yè)務(wù)、無(wú)形資產(chǎn)的轉(zhuǎn)移以及不動(dòng)產(chǎn)的銷(xiāo)售。 解析：考查短語(yǔ)generally speaking的用法。generally speaking意為“一般而言”，相當(dāng)于in general。所以答案是C。 正確答案是：speaking