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(biāo)記標(biāo)記題目題干—__________________—Alright,Iwilltrymybest.選擇一項：A.Doyouknowaboutbusinesstax?不正確B.Whatdoyouthinkaboutbusinesstax?C.Canyougivemeabriefintroductionaboutbusinesstax?反饋答案：C解析：本題考核“尋求幫助”的交際禮貌用語。當(dāng)尋求他人幫助時，可以說Canyouhelpme,willyoupleasedomeafavor,canyougiveme…等，故選擇C。正確答案是：Canyougivemeabriefintroductionaboutbusinesstax?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——Accordingtolaw,theyrefertotransportation,construction,finance,insuranceandthelike.選擇一項：A.Doyouknowtaxableservices?不正確B.Howdoyouliketaxableservices?C.Whatdoyoumeanbytaxableservices?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(yīng)該是yes或no；選項B是詢問對納稅服務(wù)的評價；選項C是詢問對納稅服務(wù)的解釋，所以選擇C。正確答案是：Whatdoyoumeanbytaxableservices?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Itmeansyoucan________onlinewithus.選擇一項：A.transactB.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：動詞transact意為“辦理業(yè)務(wù)”；transport意為“運輸”；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Assetsappearonyourbalance________.選擇一項：A.sheet正確B.flowC.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balancesheet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________youhavesaidisveryimportanttous.選擇一項：A.What正確B.ThatC.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(dǎo)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(dǎo)作用，在從句中不擔(dān)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(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。Nomatterhowsmallyourbusinessisandwhatindustryyouarein,yourcompanyhasassets.Fromacomputertoaprocessingplant,everysinglethingyourcompanyownsisanasset.Assetscanbeindifferentforms.Someassetsarephysical,suchascomputers,filingcabinets,anddeliveryvans.Othersarelegallybindingpromises,suchasaccountsreceivable,themoneyowedtoyourcompany.Stillothersseemtoexistmoreonpaper,forexample,ayear’sworthofinsurancepaidinadvance.Nomatterwhatformittakes,anythingwithmonetaryvaluethatyourcompanyownscountsasanasset.Assetsappearonyourbalancesheet,reportingthekeyfinancialstatementsattheendofeachaccountingperiod.Yourassetswillbesplitintodifferenttypestomakeanalysiseasier.Theorderinwhichyoulistthemonthebalancesheettypicallymatchesthewaytheyappearinyourchartofaccounts.Assetsdomorethanjustshowuponreports,though.Theyaretheresourcesyourcompanyusestoproducerevenue.Yourbusinesscannotbringinsaleswithoutassets.Forproduct-basedbusinesses,youcan’tproduceanythingwithoutproperassets.It’strueforservicecompaniesaswell.Atleast,youhavetohavecashtopayyourexpensesandtohelpgetthewordoutthatyourcompanyexists.Servicecompaniesalsoneedbasictoolstoprovideservicetocustomers:ahairstylistneedsachair,scissors,andstylingtools;anaccountantneedsacomputerandalotoffilecabinets.Assetsarekeyfactorsforanybusiness.1.WhichofthefollowingisNOTphysicalasset?回答正確A.Filingcabinets.B.Accountsreceivable.C.Deliveryvans.2.Accordingtothepassage,wheredotheassetsappear?回答正確A.ThebalancesheetB.TheincomestatementC.Thecashflow3.Whatdoyouthinkanaccountantisresponsiblefor?回答正確A.Anaccountantisresponsibleforhairdesign.B.Anaccountantisresponsibleforcomputerrepair.C.Anaccountantisresponsibleforbookkeeping.4.Accordingtothepassage,whichofthefollowingisINCORRECT?回答不正確A.EverybusinesshasassetsB.Assetscanbeindifferentforms.C.Everybusinesscanbringinsaleswithoutassets.5.Whatisthepassagediscussingabout?回答不正確A.Everybusinesshasassets.B.Assetscanbeindifferentforms.C.Assetsappearonthebalancesheet.反饋解析：1.這是一道推斷題。從第二段來看，資產(chǎn)有各種形式，例如有形資產(chǎn)和無形資產(chǎn)，文件柜和送貨車都屬于有形資產(chǎn)，應(yīng)收賬款屬于無形資產(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是會計的意思，那么會計的職責(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yourbusinesscannotbringinsaleswithoutassets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(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(biāo)記標(biāo)記題目題干——Forindividualincometax,itiswithinthefirst7days.選擇一項：A.Whatdoyoumeanbytaxableservices?B.Whatisthedeadlinefortaxdeclaration?正確C.Whatdoyouthinkofthedeadlinefortaxdeclaration?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(wù)是指什么”，選項C的意思是“你認(rèn)為納稅申報的截止日期如何”，故選擇B。正確答案是：Whatisthedeadlinefortaxdeclaration?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——Theyrefertotheroyalties,includingpatentright,copyright,trademarkright,andsoon.選擇一項：A.Whatareintangibleassets?B.Whataboutthetaxbase?不正確C.Howaboutthetaxrate?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(chǎn)；選項B是提問計稅基數(shù)；選項C是提問稅率；答語內(nèi)容是關(guān)于無形資產(chǎn)的，故選擇A。正確答案是：Whatareintangibleassets?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Thatcanlead_______abiggerpersonalincome-taxbill.選擇一項：A.toB.on不正確C.in反饋答案：A譯文：這會導(dǎo)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(dǎo)致”，相當(dāng)于resultin，bringabout；leadon意為“勸誘，帶領(lǐng)”；leadin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Weareengagedinthedevelopmentofreal________.選擇一項：A.establishmentB.state不正確C.estate反饋答案：C譯文：我們從事房地產(chǎn)開發(fā)。解析：短語realestate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Ifthecasereachesthecriminallimit,thetaxpayermybeaccused_______criminalresponsibilities.選擇一項：A.atB.onC.of正確反饋答案：C譯文：如果達(dá)到犯罪標(biāo)準(zhǔn)，就會指控納稅人負(fù)擔(dān)刑事責(zé)任。解析：詞組accusesb.ofsth.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）還是錯誤（F）。Accountingerrorswillhappenfromtimetotime,butmanycommonaccountingmistakescanbeavoidedwithproperplanningandpreparation.Herearethetopsevenaccountingmistakesthatshouldbepaidmoreattentionto.1.Notknowingyourtruecashbalance:Duetothingslikeautomaticpaymentsandbankcharges,moneythatappearsinyourcashdrawerandyourcheckingaccountmayalreadybespent.2.Mistakingprofitsforcash:Whenyouhavealotofcreditsales,yourcompanycanpostbigprofitswithoutseeinganycash.3.Payingbillstoosoon:Ifyourvendorsgiveyouthirtydaystopaythem,takeit.Unlessyougetadiscountforpayingearly,payingyourbillsonlywhenthey'redueimprovesyourcompany'scashflow.4.Avoidingbookkeepingtasks:Notrecordingandpostingtransactionsregularlyleavesyouwithamountainofbookkeepingtodealwithintheend.5.Payingaccidentaldividends:Everytimeacorporationownertakesmoneyoutofhisbusiness,itcountsasadividend.Thatcanleadtoabiggerpersonalincome-taxbill.6.Notkeepingpersonalfinancesseparatefrombusiness:Mixingupbusinessandpersonalmoneycancausebookkeepingandlegalproblems.7.Settingpricestoolow:Knowyourcostsbeforeyousetproductorserviceprices,oryouruntheriskoflosingmoneyoneverysale.Asimplebreak-evenanalysiscanhelpyousetpricesataprofitablelevel.1.Accountingmistakescannotbeavoided.回答不正確2.Withalotofcreditsales,yourcompanymayhavenocashathand.回答不正確3.Itisrecommendednottopaybillstoosoon.回答不正確4.Businessmoneyandpersonalmoneycanbemixedup.回答正確5.Tryyourbesttoknowyourcostsbeforeyousetproductorserviceprices.回答正確反饋解析：1.這是一道細(xì)節(jié)題。從第一段manycommonaccountingmistakescanbeavoided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whenyouhavealotofcreditsales,yourcompanycanpostbigprofitswithoutseeinganycash這句話可以看出，“當(dāng)公司賒銷時，雖然有利可圖，但是賬面可能沒有現(xiàn)金”，所以選擇T。3.這是一道推斷題。從第四段Unlessyougetadiscountforpayingearly,payingyourbillsonlywhenthey’redueimprovesyourcompany’scashflow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mixingupbusinessandpersonalmoneycancausebookkeepingandlegalproblems這句話可以看出，“公司財務(wù)跟個人財務(wù)混在一起會引起記賬或法律方面的問題”，所以選擇F。5.這是一道細(xì)節(jié)題。從最后一段knowyourcostsbeforeyousetproductorserviceprices這句話可以看出，“在設(shè)定產(chǎn)品或服務(wù)的價格時，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(biāo)記標(biāo)記題目題干—Whatisthecriminallimit?—選擇一項：A.Theamountexceeds10%oftheamountthatheshoulddeclare.B.Mycompanyhasbeenfined.不正確C.Itdependsondifferenttaxes.反饋答案：A解析：本題考核“表達(dá)百分比”的交際用語。選項A的意思是“數(shù)額超過應(yīng)申報數(shù)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(shù)量，故選擇A。正確答案是：Theamountexceeds10%oftheamountthatheshoulddeclare.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,Iwilltrymybest.選擇一項：A.Doyouknowaboutbusinesstax?B.Whatdoyouthinkaboutbusinesstax?不正確C.Canyougivemeabriefintroductionaboutbusinesstax?反饋答案：C解析：本題考核“尋求幫助”的交際禮貌用語。當(dāng)尋求他人幫助時，可以說Canyouhelpme,willyoupleasedomeafavor,canyougiveme…等，故選擇C。正確答案是：Canyougivemeabriefintroductionaboutbusinesstax?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Doesthatincludetheturnover_________inadvance?選擇一項：A.toreceiveB.received正確C.receiving反饋答案：B譯文：計稅基數(shù)包含預(yù)收的營業(yè)額嗎？解析：過去分詞received在該句中作定語，修飾turnover，相當(dāng)于theturnoverthat/whichisreceivedinadvance，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Accordingtolaw,taxableservicesrefertotransportation,________,finance,insuranceandthelike.選擇一項：A.instructionB.construction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(jù)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(biāo)記標(biāo)記題目題干Itdoesinthe________oftransferofintangibleassetsorimmovableproperty.選擇一項：A.circumstancesB.operation不正確C.case反饋答案：C譯文：在轉(zhuǎn)讓無形資產(chǎn)或不動產(chǎn)時適用。解析：考查inthecaseof的用法。選項A一般與under搭配使用，形成詞組underthecircumstance，意為“在這種情況下”；選項B的意思是“運行”，形成詞組inoperation，意為“在運行中”；C選項一般與in搭配使用，形成詞組inthecaseof，意為“在……情況下”；依據(jù)語法和語境，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。Nomatterhowsmallyourbusinessisandwhatindustryyouarein,yourcompanyhasassets.Fromacomputertoaprocessingplant,everysinglethingyourcompanyownsisanasset.Assetscanbeindifferentforms.Someassetsarephysical,suchascomputers,filingcabinets,anddeliveryvans.Othersarelegallybindingpromises,suchasaccountsreceivable,themoneyowedtoyourcompany.Stillothersseemtoexistmoreonpaper,forexample,ayear’sworthofinsurancepaidinadvance.Nomatterwhatformittakes,anythingwithmonetaryvaluethatyourcompanyownscountsasanasset.Assetsappearonyourbalancesheet,reportingthekeyfinancialstatementsattheendofeachaccountingperiod.Yourassetswillbesplitintodifferenttypestomakeanalysiseasier.Theorderinwhichyoulistthemonthebalancesheettypicallymatchesthewaytheyappearinyourchartofaccounts.Assetsdomorethanjustshowuponreports,though.Theyaretheresourcesyourcompanyusestoproducerevenue.Yourbusinesscannotbringinsaleswithoutassets.Forproduct-basedbusinesses,youcan’tproduceanythingwithoutproperassets.It’strueforservicecompaniesaswell.Atleast,youhavetohavecashtopayyourexpensesandtohelpgetthewordoutthatyourcompanyexists.Servicecompaniesalsoneedbasictoolstoprovideservicetocustomers:ahairstylistneedsachair,scissors,andstylingtools;anaccountantneedsacomputerandalotoffilecabinets.Assetsarekeyfactorsforanybusiness.1.WhichofthefollowingisNOTphysicalasset?回答正確A.Filingcabinets.B.Accountsreceivable.C.Deliveryvans.2.According