第一篇：2014年6月英语六级真题及答案(第一套)
2014年6月英语六级真题及答案（第一套）
.C.【精析】语义理解题。女士向男士提到了学生们正在因为学费上涨而进行抗议，男士说他也听说了这一事件，但他却不认为学生们的行为会起到什么好的效果。由此可知，男士对学生们抗议行为的效果有所怀疑。
2.D.【精析】综合理解题。女士说Jay就要21岁了，他到底知不知道班里正在为他的生日聚会做准备；男士说Jay并不知情，一直以为班里是为即将退休的系主任准备聚会。由此可知，班里都瞒着Jay，没让他知道聚会的真实目的。3.C.【精析】推理判断题。对话中男士打电话告诉女士说，White先生上午去修车的时候，把车留在了修车厂，而他把公文包和钱包也一并落在了那里；女士说她会转告White先生，当天下午就去取回来。由此可知，White先生把汽车、公文包和钱包都留在了修车厂。
4.D.【精析】综合理解题。对话中女士对男士说电视台在重播一些二十世纪六十年代的喜剧，问男士对这些喜剧的看法；男士说他并不怎么喜欢这些喜剧，同时，他也 说，新出的喜剧，即使是由著名导演执导，娱乐效果也不怎么样。由此可知，男士认为从二十世纪六十年代起，喜剧并没有什么发展。
5.D.【精析】弦外之音题。男士向女士求助，说他的菜谱说烹饪时间为l0分钟，不知道是否应该把这些蔬菜再多煮一会儿；女士说在她看来，这些蔬菜已经可以了，不用再煮了。由此可见，女士认为男士不应该再继续煮这些蔬菜了。6.A.【精析】事实细节题。对话中女士问男士他是不是要去父母家，男士说是的，他答应父母帮他们整理纳税申报单，免税代码对于他的父母来说太难懂了。由此可知，男士会帮助父母整理纳税申报单。
7.A.【精析】推理判断题。对话中女士说听说男士提前一个月就完成了项目，她十分吃惊；而男士说他自己也没弄明白怎么就能提前这么长时间完成项目。由此可知，男士自己也没想到能这么快完成工作。
8.B.【精析】事实细节题。对话中女士对男士说她希望能和男士一起上发展心理学课，男士说他也是这么
想的，但是等他去注册的时候，该课程名额已经报满。由此可知，男士没能成功注册该课程。
9.B.【精析】事实细节题。对话中男士一开头就说泰国丝绸的色彩让他惊叹，并说从没有见过这样的色彩组合，还提出要看一下这些新色彩组合的样品。由此可知，是泰国丝绸新的色彩组合让男士着迷。
10.C.【精析】细节辨认题。对话中男士说他也不确定究竟在找些什么，但可以确定的是，他不喜欢在景点出售的东西。女士由此猜测男士应该是喜欢去乡村转一转，男士表示同意。女士猜测男士应该对
尚未商业化的手工艺品更感兴趣，男士则强调说对当地人自己使用的东西很感兴趣，这与选项中的“地方手工艺品”意思一致。
11.B【精析】细节推断题。对话中女士对男士说她可以为他安排一次去乡村的行程，可以让男士深入泰国，只要发现他感兴趣的东西，随时都可以停下来观看。由此可知，女士为男士安排的是乡村之行。
12.A.【精析】事实细节题。对话一开头，女士就对男士说，在决定要住在Enderby这一地区之前，了解当地的学校是首要大事，因为他们希望自己的子女获得良好的中等教育。由此可知，良好的中等教育是对话中男女二人希望自己的孩子所能够拥有的东西。
13.A.17精析】事实细节题。对话中女士说他们的小Keith动手能力很强，应该接受良好的职业技能培训。
14.C.【精析】细节推断题。对话中男士说就大学升学率来说，Enderby High表现不错，但Carlton Abbey这所学校的升学率更高，达到了70％。Don well不好，只有8％；Enderby Comprehensive和Saint Mary‟S大约l0％。因此，大学升学率最高的学校是Carlton Abbey。
15.D.【精析】推理判断题。对话末尾部分，女士说似乎他们有不少选择，但在孩子的教育问题上，不能仅依据一些数字就轻易作决定，还是需要了解更多的信息。由此可知，他们会对Enderby地区的中学进行更进一步的了解。
16.C.【精析】事实细节题。题目是针对地下室的规划提问，而说话者在谈到地下室时，着重强调了存储空间，并且解释说，大地下室可以在很大程度上改善他们缺少存储空间的问题。由此可知，地下室将会有一个大的存储空间。17.A.【精析】细节推断题。短文中提到，第二层(the first floor)规划给了研究与发展部的员工，并且，还专门为该部门的主管留了办公套问，也给秘书们单独隔出了一间办公室。因此，研究与发展部主管的办公室是在二层。
18.B.【精析】事实细节题。在短文最后一部分中，说话者提到该建筑是砖结构的建筑，这样，它会与该处其他建筑的风格相符。由此可知，采用砖结构的目的是为了让这所建筑与其他建筑的风格相吻合。
19.C.【精析】事实细节题。短文开头提到Huang Yi工作的公司是销售财务软件的，他所负责的工作是向客户展示如何使用该软件。因此，他的工作是培训客户使用财务软件。
20.A.【精析】观点态度题。短文中说Huang Yi工作的前几个月十分“困难”。他感觉虽然教了两个星期，但他的客户依然不会使用该财务软件。由此可知，他的工作并不成功。
21.D.【精析】细节推断题。短文中间部分提到，在进行一周的讲座教学后，Huang Yi在第二周进行了troubleshoot，troubleshoot意为“解决问题，排查故障”，接下来的answering questions也提供了解释。由此可知，第二周，Huang Yi会为在使用过程中碰到问题的客户进行问题解答，也就是对他 们提供单独的技术支持。
22.D.【精析】事实细节题。短文在结尾部分提到一开始Huang Yi还认为是对方的原因，是他们学得太慢，可后来，他逐渐意识到问题在于他呈现信息的方式。
23.C.【精析】细节推断题。短文开头说除了父母和老师外，孩子们几乎不怎么接触成年人，因此，他们对成年人的工作和生活都没什么概念。由此可知，与成年人接触太少是导致孩子们不了解成年人的世界的原因。
24.B.【精析】事实细节题。短文中提到，在纽约市，很多作家走进学校，为学生诵读他们的作品，谈论写作
中遇到的问题；在另一所学校．有律师进入校园，每月一次地为孩子ln讲述法律目题。由此可见，纽约市的学校将作家和律师请透了校园．使学生有了与他们交流的机会。
25.C.【精析】推理判断题。短文结尾处说，很多学校开始引入“组对学习”的模式，也就是让孩子们形成搭档关系，共同进退，这一方法效果不错：由此可知，“组对学习”有助于孩子们形成合作精神。
26.anxiety 【精析】并列关系题。空格前为并列连词and，由此判断，fear与空格中的词为并列关系，作动词prod的宾语，因此，空格处应该填人名词。结合录音可填入anxiety，意为“焦虑”。
27．identifies 【精析】句意推断题。空格位于句子的谓语部分，且空格前的主语A well constru test为单数，因此空格处应该填入动词的第三人称单数形式。结合录音可填入identifies，意为。辨识．辨别”。
28campares to 【精析】句意推断题。空格位于由how引导的宾语从句中，充当该从句的谓语部分，空格中应填人动词或动词短语，连接主语your performance和宾语that of others。结合录音可填入comparest0，意为“比较，对比”。
29．a body of 【精析】修饰关系题。此空格前有介词on，后有名词material，因此，空格处需填入形容词性的单词或短语，修饰material。结合录音可填入a body of，意为“大量的”。30．motivate 【精析】句意推断题。此空格前有短语is likelyt0，由此可以判断，空格中应该填入动词原形，与is likely to共同构成句子的谓语部分。结合录音可填入motivate，意为“激励，刺激”。
31．define 【精析】句意推断题。此空格前的句子为tests have the power to…，由此判断，空格处应该填入动词或动词词组的原形，与to一起构成目的状语。结合录音可填入define，意为“阐明，下定义”。
fundamental 【精析】语义推断题。空格位于some和名词information之间，可以判断空格处需要填入形容词，修饰名词information。结合录音可填入fundamental，意为“基础的，根本的”。
33．ruined 【精析】修饰关系题。该句空格前的部分为主语your life和动词is，由此判断，空格处应填人形容词作表语或动词过去分词与is一起构成被动语态。结合录音可填入ruined，意为“被毁掉的，被破坏的”。
34．In short 【精析】语义推断题。此空位于段首以及句首，且空格后有逗号分隔，由此判断，应填入副词或短语，构成句子的状语。结合录音可填入In short，意为“简而言之”。
35．imperfect 【精析】语义推断题。此空位于名词measures前，结合空格前的indirect and，可以判断空格处应填入形容词，与indirect形成并列关系，共同修饰measures。结合录音可填入imperfect，意为“不完美的”。
36．【考点】名词辨析题。
A.【精析】由空格前的often have和空格后的such astax-free interest可知，此处应填入名词。根据本句前半句可知，此处是对“市政债券也很安全”这一观点的进一步阐述，且空格后提到了tax-free interest“免税利息”，故答案为advantages“优点，好处”。37．【考点】动词辨析题。
K.【精析】空格位于be之后，据此推断此处可能填形容词或动词的分词形式。本句承接上一句，也是阐述市政债券的优点，即比较安全，故答案为insured“投保”。
38．【考点】动词辨析题。
C.【精析】分析句子成分可知，该句缺少谓语，故空格处应填入动词。根据空格前的questions和空格后的first．time corporate bond investors之间的逻辑关系可推知答案为bother“烦扰”。39．【考点】形容词辨析题。
L.【精析】空格位于介词on和名词词组securities exchanges之间，由此推断此处应填入形容词。根据常识，债券应是在主要的证券交易所买进和卖出，故答案为major“主要的”。
40．【考点】名词辨析题。
H.【精析】分析句子结构可知，空格处应填一个名词作have的宾语及后面定语从句的先行词，再由定语从句中的谓语make可知空格处应填入可数名词复数。根据句意可知，该定语从句主要讲的是吸引其他投资者的属性，结合备选项可知答案为features“特点，特色”。41．【考点】名词辨析题。
F)【精析】空格位于介词at和不定冠词a之后，由此推断此处应填入可数名词单数。空格后还对该词进行了解释：即低于债券面值的价格。此外，再由与at a——相对应的下一句中的at apremium“超出平常价，溢价”，可推知答案为discount“折扣”。
42．【考点】动词辨析题。
I)【精析】分析句子成分可知，空格所在句缺少谓语动词，故空格处应填入动词。结合下一句中的90up和fall可知，fluctuate“波动，起伏”符合句意，故为答案。
43．【考点】动词辨析题。
B)【精析】由空格前的can一词可知空格处应填入动词原形。根据句意，第二个问题是：“我怎样——某支债券的投资风险呢?”，再根据下一句中的rate'„评价‟可知，答案应为assess“评定，评价”。
44．【考点】副词辨析题。
M.【精析】空格所在句子结构完整．且空格又在句子开头，由此推断空格处应填入副词起连接作用。根据句意，此处是对上一句的延伸与承接，故答案为naturally“当然，自然”。
45．【考点】形容词辨析题。
N.【精析】空格位于定冠词the和名词return之间，由此推断空格处应填入形容词。根据句意，对于被认为有风险的债券，只有当它的——回报足够高时，投资者们才会对其进行投资，故答案为potential“潜在的”。
46．【定位】由题干中的close the gender gap和 continues to exist定位到J)段。J.【精析】细节推断题。定位段首句提到，在性别融 合和为男女提供同等机会和自由方面，瑞典已经 走得比世界上其他任何一个国家都远了；定位段 末句指出这种差异仍然存在。题干是对定位段首 句和末句的概括，故答案为J)。47．【定位】由题干中的0ne of the most competitive economies和life satisfaction定位到I)段第二、三 句。
I.【精析】细节辨认题。由定位句可知，世界经济论 坛将瑞典列为世界第三大最具竞争力的经济体，而且，瑞典在生活满意度和幸福感排名上也领先 于世界其他国家。题干中的0ne of the most competitive economies对应定位句中的the world‟S third most competitive economy，the greatest life satisfaction对应定位句中的leads the world in life satisfaction，故答案为I)。
48．【定位】由题干中的More American women和 hold elite job positions in business定位到B.段。
B.【精析】细节推断题。定位段倒数后三句提到，尽 管美国职业女性的比例较低(68％，而瑞典达到了 77％)，但是选择工作的美国女性更有可能从事全 职工作和担任高级别的工作职位，如经理或专业 人士。她们还拥有更多的企业，创办更多的新企 业，也更有可能在传统的男性领域工作。在突破 商业领域的玻璃天花板方面，美国女性遥遥领先。题干中的hold elite job positions in business对应 定位句中的hold high-level jobs as managers or professionals，故答案为B)。
49．【定位】由题干中的family．friendly policies，tend t0和women‟S careers定位到D)段末句。
D.【精析】细节推断题。定位句提到，慷慨的家庭友 好政策确实让更多的女性留在了劳动力市场，但 是也往往不利于她们职业生涯的发展。题干与定 位句意思一致，故答案为D)。
50．【定位】由题干中的quota system和representation in government定位到A段第四句。
A.【精析】细节推断题。定位句提到，由于非官方的 配额制度，女性在瑞典议会中占据了45％的席位。题干中的women‟S better representation与定位 句中的women hold 45 percent of positions意思 一致，题干中的The quota system和in government分别对应定位句中的an unofficial quota system和in the Swedish parliament，故答 案为A)。
51．【定位】由题f中的the Swedish model和most American parents定位到H)段倒数第二句。
H.【精析】同义转述题。定位句提到，瑞典的某些体 制可能适合大多数的美国父母，但美国不太可能 完全接受瑞典模式。题干中的the Swedish model 对应定位句中的Some version of the Swedish system，may not be accepted by them in its entirety对应定位句中的is unlikely to fully embrace the Swedish model，故答案为H)。
52．【定位】由题干中的the freedom and opportunity 定位到M)段第四句。
M.【精析】同义转述题。定位句提到，大多数母亲并 不向往具有竞争力的精英的全职岗位：瑞典的政策已经给了她们自由和机会去过自己更喜欢的生活。题干中的the freedom and opportunity与定位句表述一致，choose their own way of life是对定位句中的live the lives they prefer的同义转述，故答案为M。53．【定位】由题干中的hiring women for full．time positions定位到E段第一句。
E.【精析】细节归纳题。定位句提到，Blau和Kahn 称，瑞典式产假政策和弹性时间安排对女性进步形成了第二个威胁：它们让雇主在聘用女性担任全职职位时小心翼翼。题干中的hesitant对应定 位句中的cautious，hiring women for full．time positions与定位句中的表述二致，the family friendly policies是对定位句中的Swedish．style paternal leave policies and flexible-time arrangements的归纳，故答案为E。
54．【定位】由题干中的Gender．awareness education 和state—subsidized preschools定位到A段第 三句。
A.【精析】细节辨认题。定位句提到，某政府网站显示．在有瑞典政府补贴的幼儿尉中，性别意识教育越来越普遍。题干中的Gender．awareness education和state．subsidized preschools均与定位句中的表述一致，故答案为A。
55．【定位】由题干中的lawmakers和gender less pronouns定位到L段第一句。L.【精析】细节推断题。定位句提到，一些瑞典激进主义者和立法者正要求采取更极端和更深远的措 施，比如用一个中性词替代男女性别代词。题干中的lawmakers和genderless pronouns分别对应 定位句中的legislators和a neutral alternative，故 答案为L。
56．【定位】由题干中的critics定位到首段第一句。
C.【精析】推理判断题。定位句指出，长期以来短信 都被哀叹为造成书面语衰退的原因，一位评论家 称其为“文盲的书面语言”。故答案为C。57．【定位】根据题文同序原则定位到第二段。
A)【精析】推理判断题。定位段第三句指出，写作是 一种表达技巧；第五、六句指出，写作是深思熟虑 的，所以作家们便开始利用这点造出冗长的句子，由此可见写作是需要特殊的技巧的，故答案为A。
58．【定位】根据题干中的LOL和much used定位到 文章第四段。
A)【精析】事实细节题。定位段第五句指出，LOL表 示短信收发者之间有同样感受，它有利于缓解紧 张并营造一种平等的感觉，也就是说它拉近了短 信收发者之间的距离，故答案为A)。
59．【定位】由题干中的meat和silly定位到第五段最 后一句。
D)【精析】推理判断题。定位句指出，随着时间的推 移，单词或词组的意思也会发生改变——“meat”曾经指任意一种食物，而“silly”在过去的意思为 “神圣的”。故答案为D)。
60．【定位】由题干中的think of和textin9定位到第 三段最后一句和文章最后一句。
B)【精析】观点态度题。第三段最后一句指出，短信 实际上是一种新的说话方式，有着自己的语法和 惯例；文章最后一句指出，短信因其快速、随意和 只会被阅读一次的特点，实际上已经成为一种用 手指说话的方式。故答案为B)。61．【定位】由题干中的0prah Winfrey并结合选项定 位到首段。
B)【精析】事实细节题。定位段最后一句指出，Oprah Winfrey从jl．遭人虐待的未成年母亲成长为 世界上最成功的娱乐界偶像之一，也就是说她在 娱乐界取得了成功，故答案为B)。
62．【定位】由题干中的inappropriate和honorary degree定位到第二段。B)【精析】推理判断题。定位段第三句指出，Oprah 特殊的名人类型并不适合一个以真理为座右铭的 大学的价值观。第四句给出了“不适合”的例证： 不幸的是，Oprah充满激情的支持扩大到了对伪 科学的强烈拥护。综上可知，作者认为哈佛不应授予0prah荣誉学位是因为她拥护伪科学，故答 案为B)。63．【定位】由题干中的Harry Lewis定位到第四段第 二句。
A)【精析】事实细节题。定位句指出，哈佛学院前任 院长Harry Lewis在一篇博客帖子中提出了他的反对意见，故答案为A)。
64．【定位】由题干中的American universities定位到 倒数第二段。
C)【精析】事实细节题。定位段第一句指出，许多美 国大学似乎都忙于保护他们的品牌，而疏于对知 识追求的保护。第二句指出，哈佛大学的公共关 系部门在过去五年的发展令人震惊。结合第一句 中的Unfortunately可知，作者对许多美国大学过重视公共关系而感到遗憾，故答案为c)。
65．【定位】由题干中的prestigious university和focus on定位到最后两段。D)【精析】观点态度题。倒数第二段第一句提到，不 幸的是，美国的许多大学疏于对知识追求的保护。最后一段第一句指出，当美国的研究型大学开始 变得像利润中心和娱乐中心时，它们很容易忽略 自己最初的使命：创造和传播知识。综合以上信息可知，作者认为像哈佛这样有威望的大学应该 专注于追求知识与真理，故答案为D)。
参考译文与难点注释
Beijing is planning to invest 760 billion yuan to control pollution in the next three years, starting~ from reducing the emission of PM2.5.The newly announced plan is aimed at reducing four major sources of pollution, including exhaust emissions of over 5 million motor vehicles, coal-burning in surrounding areas, sandstorms from the north and local construction dust.Another 85 billion yuan will be used to establish or upgrade the facilities for municipal waste treatment and sewage treatment.Besides, 30 billion yuan will be invested in the forestation program in the coming three years.1．第一句中，“7 600亿”可以译为760 billion。“治理” 可以译为control，curb或reduce。“从……入手” 可译为starting from…，在句中作伴随状语。
2．第二句中，“旨在……”可以译为be aimed at doing sth．。“来自北方的”可译为from the north，作后 置定语修饰sandstorms。中文的定语一般放在被 修饰语的前面；但在英文中，如果定语太长，应处理 成后置定语或定语从句的形式。
3．第三句中，“新建”可以译为establish。该句中文无 主语，所以翻译时可以选用被动语态，或者增译主 语Beijin9。因为“加上”之前的中文翻译出来的句 子过长，所以此处的动词“加上”可转译为连词，用 Besides表达。
4．第四句中，“一批”可以译为a number of或many。“以改善环境”可译为In order to improve the municipal government also plans to construct a number of water-recycling plants and to ban illegal construction.In addition, Beijing will impose tougher punishments on those who violate the emission-reduction regulations.environment,放在句首作目的状语。
5.第五句中，限排规定可以译为 emission-reduction regulationso 此居中行为不可直亦为 action, 要在理解的基础上采用符合语言风格的译法。通过分析可知，此处“处罚”的应该是违反规定的“人”而非“行为”，所以翻译时可采用意译法。
第二篇：2012年12月英语六级真题答案
12级大学英语六级强化训练题一（2012年12月CET6全真试卷答案）Part I Writing
A 【标准版】 Man and Computer
Ever since the birth of it, the computer has largely changed human being’s life and there has been a hot debate about its effects on humans.Undeniably, computers have taken the place of humans in many areas and it seems that computers begin to think like man, but this does not necessarily lead to the danger that man will think like computers.The reasons, in my opinion, are as follows.Firstly, when computers release human from repetitive tasks, humans themselves can spend more time on creative works, such as scientific research, which require imagination and cannot be completed by computers.Meanwhile, thanks to computers, humans get more spare time with their friends and family, which enhances their happiness.Moreover, even though computers can work automatically, the premise is that the program, which is written by humans, has been installed in it.In conclusion, humans, unlike computers, have creative ability, emotional desires and social bounds.Thus, I don’t think that there will be the danger that man will begin to think like the computer.【高分版】
Man and Computer
It is believed that the computer is bringing the world into a brand new era.At the time the computer was invented, scientists, marveling at its calculating speed, felt that they had created a miracle.Nowadays, the function of the computer is no longer confined to calculation;it permeates people’s daily lives and has become an inseparable part of human society.People become so heavily dependent on computers that it is hard to imagine the life without computers.Therefore, some people are worried that “The real danger is not that the computer will think like man, but man will think like the computer.” Their concern does make sense.Indeed, some people spend such a long time working on computers that they have few interactions with people in real life.According to a research, too many hours in front of a computer may lead to a poker face and interpersonal isolation.This fact should arouse our attention, because unlike computers, human beings are social creatures that need emotional connections with others.Yet, it is also unnecessary for us to be overwhelmed by the negative impacts of computers.After all, we humans are intelligent and will be able to figure out better ways to make improvements.B【标准版】
On Maintaining Trust
Trust is the most frequently used word when we are talking about interpersonal relationships.However, it is hard to build trust but easy to destroy it.Therefore, how to build and maintain trust is very important for us.In my opinion, some factors play a primary role in it.First comes honesty.There’s an old saying in Chinese: once bitten, twice shy.Thus, never lie to your partners.If they find out you’re lying or cheating, the existing trust will be broken.Once broken, it’s always hard to rebuild it.Promise-keeping is the second one.If you always break your promise, you will not be trusted by others any more.Another important aspect is attitude.People with good attitude are always welcome.They
show their good manners, patience, modesty, willingness to communicate and, most important of all, sincerity to others, which contributes greatly to eliminating apathy and coldness.There are, still, other influential factors.However, from my perspective, honesty, promise-keeping and good attitude stand out among them.【高分版】
On maintaining trust
Trust is a key strategy for building effective relationships with the people we come into contact with, including our team members, peers and customers.If you want to have a positive influence over anyone or anything, you need to earn trust first.As the level of trust develops, however, there will be situations and incidents that shake the foundations that have been built.Therefore, maintain trust is even more important.There are several keys to maintain trust.First is integrity.You need to remain honest and morally upright.The second is stick to your words.If you say you would do something, then do it, otherwise never say it.For once you break your promises, you can hardly reestablish it.Trust is built and maintained by many small actions over time.Trust is telling the truth, even when it is difficult, and being truthful, authentic, and trustworthy in your dealings with other people.Only by maintain trust can one make real achievements and enjoy a rewarding life.快速阅读答案：
1.There is no access to television in its rooms.2.Time away from all electronic gadgets
3.It is our greatest misery in life
4.We will not know what to do with our own lives
5.They help people understand ancient wisdom
6.When people think deeply, their neural processes are slow
7.live without modern transportation
8.have some distance from it / the world.something useful
10.what is essential
11.She can lend the man a sleeping bag.12.Karen can take her to the airport.13.He can’t afford to go traveling yet.14.The man has to find something else to eat.15.Present a new letter of reference.16.He declines to join the gardening club.17.Many people do not appreciate modern art.18.Bob cannot count on her vote.19.The health hazard at her work place.20.Transfer her to another department.21.Their requirements may be difficult to meet.22.Try to help her to get it back.23.In the preparatory phase.24.He behaves in a way contrary to his real intention.25.Both can succeed depending on the specific situation.The size of the objects shown.27.Girls seem to start reasoning earlier than boys.28.It may simulate scientists to make further studies.They talk at an early age.30.The new security plan for the municipal building.31 Whether the security checks would create long queues at peak hours.32.Confrontational
He used to work as a miner in Nevada.34 To cut their living expenses.35 Optimistic.36.potentially
37.experienced
38.gasp
39.dizzy
40.fatigue
41.constant
42.adverse
43.precautions
44.Your body needs to get used to a high altitude before you climb to a even higher one.45.When you reach your top height, do like activities rather than sleep too much.46.Don’t risk injury or death because of over-confidence or lack of knowledge.47.others
48.similar to peers.49.a good listener
50.They seek professional help
51.a normal reaction
52.The robotic industry has benefited from the economic recession.53.Moving production to other countries.54.They compete with human workers.55.They beat humans in precision.56.It will be applied in any field imaginable.57.They had to tighten their belts.58.Improving China’s social security system.59.A healthy savings rate promotes economic prosperity.60.When Beijing mentions in public the huge debts America owes China.61.To urge the American government to cut defictis.62.with
63.zone
64.relatively
65.vulnerable
66.researchers
67.like
68.prime
69.critical
70.experience
71.production
72.felt
73.length
74.toll
75.close
76.while
77.exceed
78.where
79.intensify
80.to
81.shifts
82.was said to be based on a true event
83.disperse customers’ attention to its quality
84.could not have been delayed by the traffic jam
85.to be treated as the disabled
86.as they had tried
第三篇：2013年12月英语六级真题答案完整版
2013年12月全国大学生英语六级考试试卷
Part ⅠWriting(30 minutes)Directions: For this part, you are allowed 30 minutes to write a composition on the topic Digital Age.You should write at least 150 words following the outline given below:1．如今数字化产品得到越来越广泛的使用，例如„„2．数字化产品的使用对人们的工作、学习、生活产生的影响。Digital Age ___________________________________________________________________________ Part ⅢReading Comprehension(40 minutes)
Section A
Directions: In this section, there is a passage with ten blanks.You are required to select one word for each blank from a list of choices given in a word bank following the passage.Read the passage through carefully before making your choices.Each choice in the bank is identified by a letter.Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the centre.You may not use any of the words in the bank more than once.Questions 36 to 45 are based on the following passage.Women in 2011 made no significant gains in winning more top US business jobs, according to a study, but the head of the study said women are poised to make36in the year ahead.The number of women who were board directors, corporate officers or top earners at Fortune 500 companies remained37unchanged, said the study by Catalyst, a nonprofit group that38opportunities for women in business.The percentage of companies with women on the board of directors was 15.1 percent this year, compared with 14.8 percent in 2010, Catalyst said.Also, the percentage of corporate officer positions39by women was 15.7 percent in 2011 and 15.4percent in 2010, it said.The percentage of top earners in 2011 who were women was 6.2 percent, compared to 6.7percent in 2010, it said.The research on the Fortune 500 companies was40on data as of March 31, 2011.The slight changes in the numbers are not considered41significant, Catalyst said.Nevertheless, given the changes in U.S.politics, the future for women in business looks more42, said Ilene Lang, president and chief executive43of Catalyst.“Overall we’re44to see change next year,” Lang said.“When we look at shareholders, decision makers, the general public, they’re looking for change.”
“What they’re basically saying is, ‘Don’t give us45of the status quo(现状).Get new ideas in there, get some fresh faces, ’” she said.A)officerB)changesC)basedD)positionsE)moreF)promisingG)businesslike
H)surveyingI)essentiallyJ)stridesK)promotesL)statisticallyM)confusedN)heldO)expecting
Section B
Directions: In this section, you are going to read a passage with ten statements attached to it.Each statement contains information given in one of the paragraphs.Identify the paragraph from which the information is derived.You may choose a paragraph more than once.Each paragraph is marked with a letter.Answer the questions by marking the corresponding letter on Answer Sheet 2.How Marketers Target Kids
A)Kids represent an important demographic to marketers because they have their own purchasing power, they influence their parents’ buying decisions and they are the adult consumers of the future.Industry spending on advertising to children has exploded in the past decade, increasing from a mere $100 million in 1990 to more than $2 billion in 2000.B)Parents today are willing to buy more for their kids because trends such as smaller family size, dual incomes and postponing children until later in life mean that families have more disposable income.As well, guilt can play a role in spending decisions as time-stressed parents substitute material goods for time spent with their kids.Here are some of the strategies marketers employ to target kids:
Pester(纠缠)Power
C)Today’s kids have more autonomy and decision-making power within the family than in previous generations, so it follows that kids are vocal about what they want their parents to buy.“Pester power” refers to children’ ability to nag their parents into purchasing items they may not otherwise buy.Marketing to children is all about creating pester power, because advertisers know what a powerful force it can be.D)According to the 2001 marketing industry book Kidfluence, pestering or nagging can be divided into two categories—“persistence” and “importance”.Persistence nagging(a plea, that is repeated over and over again)is not as effective as the more sophisticated “importance nagging”.This latter method appeals to parents’ desire to provide the best for their children, and plays on any guilt they may have about not having enough time for their kids.The Marriage of Psychology and Marketing
E)To effectively market to children, advertisers need to know what makes kids tick.With the help of well-paid researchers and psychologists, advertisers now have access to in-depth knowledge about children’s developmental, emotional and social needs at different ages.Using research that analyzes children’s behaviour, fantasy’ lives, art work, even their dreams, companies are able to craft sophisticated marketing strategies to reach young people.F)The issue of using child psychologists to help marketers target kids gained widespread public attention in 1999, when a group of U.S.mental health professionals issued a public letter to the American Psychological Association(APA)urging them to declare the practice unethical.The APA is currently studying the issue.Building Brand Name Loyalty
G)Canadian author Naomi Klein tracks the birth of “brand” marketing in her 2000 book No Logo.According to Klein, the mid-1980s saw the birth of a new kind of corporation—Nike, Calvin Klein, Tommy Hilfiger, to name a few—which changed their primary corporate focus from producing products to creating an image for their brand name.By moving their manufacturing operations to countries with cheap labour, they freed up money to create their powerful marketing messages.It has been a tremendously profitable formula, and has led to the creation of some of the most wealthy and powerful multi-national corporations the world has seen.H)Marketers plant the seeds of brand recognition in very young children, in the hopes that the seeds will grow into lifetime relationships.According to the Center for a New American Dream, babies as young as six months of age can form mental images of corporate logos and mascots.Brand loyalties can be established as early as age two, and by the time children head off to school most can recognize hundreds of brand logos.While fast food, toy and clothing companies have been cultivating brand recognition in children for years, adult-oriented businesses such as banks and automakers are now getting in on the act.Buzz or Street Marketing
I)The challenge for marketers is to cut through the intense advertising clutter(杂乱)
in young people’s lives.Many companies are using “buzz marketing” —a new twist on the tried-and-true “word of mouth” method.The idea is to find the coolest kids in a community and have them use or wear your product in order to create a buzz around it.Buzz, or “street marketing”, as it’s also called, can help a company to successfully connect with the elusive(难找的)teen market by using trendsetters to give them products “cool” status.J)Buzz marketing is particularly well-suited to the Internet, where young “Net promoters” use chat rooms and blogs to spread the word about music, clothes and other products among unsuspecting users.Commercialization in Education
K)School used to be a place where children were protected from the advertising and consumer messages that permeated their world—but not anymore.Budget shortfalls(亏空，差额)
are forcing school boards to allow corporations access to students in exchange for badly needed cash, computers and educational materials.L)Corporations realize the power of the school environment for promoting their name and products.A school setting delivers a captive youth audience and implies the endorsement of teachers and the educational system.Marketers are eagerly exploiting this medium in a number of ways, including: 1)sponsored educational materials;2)sup
plying schools with technology in exchange for high company visibility;3)advertising posted in classrooms, school buses, on computers in exchange for funds;4)contests and incentive programs: for example, the Pizza Hut reading incentives program in which children receive certificates for free pizza if they achieve a monthly reading goal;
5)sponsoring school events.The Internet
M)The Internet is an extremely desirable medium for marketers wanting to target children.It’s part of youth culture.This generation of young people is growing up with the Internet as a daily and routine part of their lives.Kids are often online alone, without parental supervision.Unlike broadcasting media, which have codes regarding advertising to kids, the Internet is unregulated.Sophisticated technologies make it easy to collect information from young people for marketing research, and to target individual children with personalized advertising.Marketing Adult Entertainment to Kids
N)Children are often aware of and want to see entertainment meant for older audiences because it is actively marketed to them.In a report released in 2000, the U.S.Federal Trade Commission(FTC)revealed how the movie, music and video games industries routinely market violent entertainment to young children.O)The FTC studied 44 films rated “Restricted”, and discovered that 80 per cent were targeted to children under
17.Marketing plans included TV commercials run during hours when young viewers were most likely to be watching.The FTC report also highlighted the fact that toys based on characters from mature entertainment are often marketed to young children.Mature rated video games are advertised in youth magazines;and toys based on “Restricted” movies and M-rated video games are marketed to children as young as four.46.Guilt can affect parents’ spending decisions because they don’t have enough time for their kids.47.The Center for a New American Dream pointed out that brand loyalties could be formed as early as age two.48.School boards allow corporations to access to students because they need money and educational materials badly.49.The FTC report highlighted the fact that toys based on characters from mature entertainment are often marketed to young children.50.For this generation of young people, the Interact is a daily and routine part of their lives.51.According to Kidfluence, “persistence nagging” is less effective than the more sophisticated “importance nagging”.52.According to a report released by the U.S.Federal Trade Commission, the movie, music and video games industries usually market violent entertainment to young children.53.Buzz marketing is well-suited to the Internet because the interactive environment can spread messages effectively.54.A group of U.S.mental health professionals think that it is unethical to use child psychologists to help marketers target kids.55.According to the Pizza Hut reading incentives program, children will receive certificates for free pizza if they achieve a monthly reading goal.Section C
Directions: There are 2 passages in this section.Each passage is followed by some questions or unfinished statements.For each of them there are four choices marked A), B), C)and D).You should decide on the best choice and mark the corresponding letter on Answer Sheet 2 with a single line through the centre.Passage One
Questions 56 to 60 are based on the following passage.Like most people, I’ve long understood that I will be judged by my occupation, that my profession is a gauge people use to see how smart or talented I am.Recently, however, I was disappointed to see that it also decides how I’m treated as a person.Last year I left a professional position as a small-town reporter and took a job waiting tables.As someone paid to serve food to people, I had customers say and do things to me I suspect they’d never say or do to their most casual acquaintances.One night a man talking on his cell phone waved me away, then beckoned(示
意)me back with his finger a minute later, complaining he was ready to order and asking where I’d been.I had waited tables during summers in college and was treated like a peon(勤杂工)by plenty of people.But at 19 years old, I believed I deserved inferior treatment from professional adults.Besides, people responded to me differently after I told them I was in college.Customers would joke that one day I’d be sitting at their table, waiting to be served.Once I graduated I took a job at a community newspaper.From my first day, I heard a respectful tone from everyone who called me.I assumed this was the way the professional world worked—cordially.I soon found out differently.I sat several feet away from an advertising sales representative with a similar name.Our calls would often get mixed up and someone asking for Kristen would be transferred to Christie.The mistake was immediately evident.Perhaps it was because money was involved, but people used a tone with Kristen that they never used with me.My job title made people treat me with courtesy.So it was a shock to return to the restaurant industry.It’s no secret that there’s a lot to put up with when waiting tables, and fortunately, much of it can be easily forgotten when you pocket the tips.The service industry, by definition, exists to cater to others’ needs.Still, it seemed that many of my customers didn’t get the difference between server and servant.I’m now applying to graduate school, which means someday I’ll return to a profession where people need to be nice to me in order to get what they want.I think I’ll take them to dinner first, and see how they treat someone whose only job is to serve them.56.The author was disappointed to find that ________.A)one’s position is used as a gauge to measure one’s intelligenceB)talented people like her should fail to get a respectable jobC)one’s occupation affects the way one is treated as a personD)professionals tend to look down upon manual workers
57.What does the author intend to say by the example in the second paragraph?A)Some customers simply show no respect to those who serve them.B)People absorbed in a phone conversation tend to be absent-minded.C)Waitresses are often treated by customers as casual acquaintances.D)Some customers like to make loud complaints for no reason at all.58.How did the author feel when waiting tables at the age of 19?
A)She felt it unfair to be treated as a mere servant by professionals.B)She felt badly hurt when her customers regarded her as a peon.C)She was embarrassed each time her customers joked with her.D)She found it natural for professionals to treat her as inferior.59.What does the author imply by saying “...many of my customers didn’t get the difference between server and servant”(Line 3, Para.7)?
A)Those who cater to others’ needs are destined to be looked down upon.B)Those working in the service industry shouldn’t be treated as servants.C)Those serving others have to put up with rough treatment to earn a living.D)The majority of customers tend to look on a servant as a server nowadays.60.The author says she’ll one day take her clients to dinner in order to ________.A)see what kind of person they areB)experience the feeling of being servedC)show her generosity towards people inferior to herD)arouse their sympathy for people living a humble life
Passage Two
Questions 61 to 65 are based on the following passage.What’s hot for 2007 among the very rich? A $7.3 million diamond ring.A trip to Tanzania to hunt wild animals.Oh, and income inequality.Sure, some leftish billionaires like George Soros have been railing against income inequality for years.But increasingly, centrist and right-wing billionaires are starting to worry about income inequality and the fate of the middle class.In December, Mortimer Zuckerman wrote a column in U.S.News & World Report, which lie owns.“Our nation’s core bargain with the middle class is disintegrating, ” lamented(哀叹)the
117th-riehest man in America.“Most of our economic gains have gone to people at the very top of the income ladder.Average income for a household of people of working age, by contrast, has fallen five years in a row.” He noted that “Tens of millions of Americans live in fear that a major health problem can reduce them to bankruptcy.”Wilbur Ross Jr.has echoed Zuckerman’s anger over the bitter struggles faced by middle-class Americans.“It’s an outrage that any American’s life expectancy should be shortened simply because the company they worked for went bankrupt and ended health-care coverage, ” said the former chairman of the International Steel Group.What’s happening? The very rich are just as trendy as you and I, and can be so when it comes to politics and policy.Given the recent change of control in Congress, the popularity of measures like increasing the minimum wage, and efforts by California’s governor to offer universal health care, these guys don’t need their own personal weathermen to know which way the wind blows.It’s possible that plutocrats(有钱有势的人)are expressing solidarity with the struggling middle class as part of an effort to insulate themselves from confiscatory(没收性的)tax policies.But the prospect that income inequality will lead to higher taxes on the wealthy doesn’t keep plutocrats up at night.They can live with that.No, what they fear was that the political challenges of sustaining support for global economic integration will be more difficult in the United States because of what has happened to the distribution of income and economic insecurity.In other words, if middle-class Americans continue to struggle financially as the ultrawealthy grow ever wealthier, it will be increasingly difficult to maintain political support for the free flow of goods, services, and capital across borders.And when the United States places obstacles in the way of foreign investors and foreign goods, it’s likely to encourage reciprocal action abroad.For people who buy and sell companies, or who allocate capital to markets all around the world, that’s the real nightmare.61.What is the current topic of common interest among the very rich in America?
A)The fate of the ultrawealthy people.B)The disintegration of the middle class.C)The inequality in the distribution of wealth.D)The conflict between the left and the right wing.62.What do we learn from Mortimer Zuckerman’s lamentation?
A)Many middle-income families have failed to make a bargain for better welfare.B)The American economic system has caused many companies to go bankrupt.C)The American nation is becoming more and more divided despite its wealth.D)The majority of Americans benefit little from the nation’s growing wealth.63.From the fifth paragraph we can learn that ________.A)the very rich are fashion-consciousB)the very rich are politically sensitive
C)universal health care is to be implemented throughout AmericaD)Congress has gained popularity by increasing the minimum wage
64.What is the real reason for plutocrats to express solidarity with the middle class?A)They want to protect themselves from confiscatory taxation.B)They know that the middle class contributes most to society.C)They want to gain support for global economic integration.D)They feel increasingly threatened by economic insecurity.65.What may happen if the United States places obstacles in the way of foreign investors and foreign goods?
A)The prices of imported goods will inevitably soar beyond control.B)The investors will have to make great efforts to reallocate capital.C)The wealthy will attempt to buy foreign companies across borders.D)Foreign countries will place the same economic barriers in return.Part ⅣTranslation(30 minutes)
Directions: For this part, you are allowed30 minutes to translate a passage from Chinese into English.You shoul
d write your answer on Answer Sheet 2.中医(Traditional Chinese Medicine)是中华文化不可分割的一部分，为振兴华夏做出了巨大的贡献。如今，中医和西医(western medicine)在中国的医疗保健领域并驾齐驱。中医以其独特的诊断手法、系统的治疗方式和丰富的典籍材料，备受世界瞩目。中国的中医事业由国家中医药管理局(State Administration of TCM and Pharmacology)负责。现在国家已经出台了管理中医的政策、法令和法规，引导并促进这个新兴产业的研究和开发。在定义上，中医是指导中国传统医药理论和实践的一种医学，它包括中医疗法、中草药(herbalogy)、针灸(acupuncture)、推拿(massage)和气功(qigong)。
第四篇：大学英语六级考试作文真题答案
2010年6月大学英语六级考试作文真题答案
Directions:for this part,you are allowed 30 minutes to write a short essay entitled Due Attention should Be Given to Internet Overuse.Overuse.You should write ai least 150 words flowing the ontline given below.1.近年来出现学生上网时间增多的现象
2.出现这种现象的原因和后果
3.为了改变这种状况，我认为......参考范文1.Due Attention Should Be Given to Internet Overuse
In recent years,the ignorance of Chinese has been prevailing among students.Some refuse to go to Chinese classes, and some read few Chinese classics.In contrast,more and more students attach great importance to foreign language study.There are three premier factors that can account for such phenomenon.First and foremost,the globalization greatly stimulates the students“ craze for learning English, which in turn affect students” passion foe studying Chinese.Moreover,fewer and fewer universities motivate students to study Chinese.Last but not least,the increasing emphasis on such “practical subject”as foreign language closely related to hunting jobs also cut into students' time and energy.There fore,Students' weakness in Chinese would undoubtly not only lead to their ignorance of Chinese culture but also hinder the study of other subjects.In my view ,effective measures are called for to solve the problem.First, it should be made clear to the whole society that Chinese is one indispensable part of our culture.Second,schools should attach more importance to the teaching of Chinese.Third, students should enhance their awareness of the importance of mastering their mother tongue.参考范文.Just as the saying goes “Every coin has two sides”,Internet is never an
exception.Along with many conveniences brought about by it.Internet also swallows much time which students may otherwise spend on their study.What's
worse,according to a recent survey,too much time has been wasted on chatting ,online gaming and things like taht.There are various reasons contributing to this phenomenon,For one thing, sone students get addicted to Internet and gaming in particular so much that theytend to give way to their desire.For another , numerous Net bars locae themselves nearby schools or universities,which provide a breeding ground for Internet
overuse.Moreover,some parents or teachers do mot pay attention to what studentsdo afer class.Thus,to overcome this situation,I hold to the belief that students , parents and the whole society should work together,On the one hand, students should be aware of the fact the fact that learning is their priorities and online gaming goes against the grain of their mission.On the other hand,the whole society should work together to say NO Nto Met bars nearby schools.Last but not least, teachers and parents should communicate with kids to pull back before it is too late
第五篇：2015初级会计职称《经济法基础》真题及答案(第一套)
2015初级会计职称《经济法基础》真题及答案（第一套）
一、单项选择题
1.根据《仲裁法》的规定，下列关于仲裁协议的表述中，正确的是(B)。
A.仲裁协议可以书面形式订立，也可以口头形式订立
B.仲裁协议对仲裁委员会没有约定，当事人又达不成补充协议的，仲裁协议无效 C.当事人对仲裁协议的效力由异议的，只能请求仲裁委员会作出决定 D.没有仲裁协议，一方申请仲裁的，仲裁委员会应当受理 2.下列法律事实，属于法律事件的是(B)。
A.订立遗嘱 B.台风登陆 C.租赁设备 D.买卖房屋
3.2013年3月12日，吴某应聘到甲公司工作，每月2000元，直至2014年2月12日甲公司才与其签订合同。甲公司应补偿吴某(B)元。A.18000 B.20000 C.22000 D.44000 4.甲公司职工周某的月工资为6800元。已知当地职工基本医疗保险单位缴费率为6%，职工个人缴费率为2%，用人单位所缴医疗保险费划入个人医疗账户的比例为30%。关于周某个人医疗保险账户每月存储额的下列计算中，正确的是(B)。
A.6800×2%=136元 B.6800×2%+6800×6%×30%=258.4元 C.6800×2%+6800×6%=544元 D.6800×6%×30%=122.4元
5.根据支付结算法律制度的规定，下列银行卡中，发卡银行对其账户内存款不计付利息的是(B)。A.准货记卡 B.贷记卡 C.专用卡 D.传账卡
6.根据支付结算法律制度的规定，持票人取得的下列票据中，须向付款人提示承兑的是(D)。A.丙公司取得的由P银行签发的一张银行本票 B.乙公司收到的由甲公司签发的一张支票 C.戊公司向Q银行申请签发的一张银行汇票 D.丁公司收到的一张见票后定期付款的商业汇票 7.根据支付结算法律制度的规定，下列票据日期中，属于票据必须记载事项的是(D)。A.承兑日期 B.背书日期 C.保证日期 D.出票日期
8.根据増值税法律制度的规定，下列行为中，应视同销售货物行为征收增值税的是(C)。A.购进货物用于非增值税应税项目 B.购进货物用于免税项目 C.购进货物用于无偿赠送其他单位 D.购进货物用于集体福利
9.2014年9月甲公司销售产品取得含增值税价款117000元，另收职包装物租金7020元。已知増值税税率为17%。甲公司当月该笔业务増值税销项税额的下列计算中，正确的是(B)。A.117000×(1+17%)×17%=23271.3元 B.(117000+7020)÷(1+17%)17%=l8020元 C.117000×17%=19890元 D.(117000+7020)×17%=21083.4元
10.根据消费税法律制度的规定，下列各项中，采职从价定率和从量定额相结合的符合计征办法征收消费税的是(D)。
A.黄酒 B.啤酒 C.果木酒 D.白酒
11.根据消费税法律制度的规定，下列各项中，不征收消费税的是(c)。A.汽油 B.指甲油 C.沐浴液 D.香水
12.大学教授张某取得的下列收入中，应按“稿酬所得”税目计缴个人所得税的是(B)。A.作品参展收入 B.出版书画作品收入 C.学术报告收入 D.审稿收入
13.根据个人所得税法律制度的规定，下列各项中，采取定额和定率相结合的扣除方法减除费用计缴个人所得税的是(D)。
A.个体工商户的生产、经营所得 B.工资、薪金所得 C.利息、股息、红利所得 D.劳务报酬所得
14.根据个人所得税法律制度的规定，下列各项中，以一个月内职得收入为一次计缴个人所得税的是(B)。
A.稿酬所得 B.财产租赁所得 C.偶然所得 D.特许权使用费所得
15.2014年5月张某转让一项专利权，职得转让收入150000元，专利开发支出10000元。已知特许权使用费所得个人所得税税率为20%;每次收入超过4000元的，减除20%的费用。张某当月该笔收入应缴纳个人所得税@额的下列计算中，正确的是(D)。A.(150000-10000)×(1-20%)×20%=22400元 B.(150000-10000)×20%=28000元 C.[150000×(1-20%)-10000] ×20%=22000元 D.150000×(1-20%)×20%=24000元 16.根据关税法律制度的规定，一般贸易项下进口的货物以海关审定的成交价格为基础的到岸价格作为完税价格。下列关于成交价格的表述中，正确的是(B)。
A.在货物成交过程中，向境外采购代理人支付的买方佣金，应计入成交价格
B.在货物成交过程中，进口人在成交价格外另支付给卖方的佣金，应计入成交价格 C.卖方付给进口人的正常回扣，应计入成交价格
D.卖方违反合同规定延期交货的罚款，可以从成交价格中扣除
17.甲企业拥有一处原值560000元的房产。已知房产税税率为1.2%，当地规定的房产税减除比例为30%。甲企业年应缴纳房产税税额的下列计算中，正确的是(C)。A.560000×1.2%=6720元 B.560000+(1-30%)×l.2%=9600元
C.560000×(1-30%)×l.2%=4704元 D.560000×30%×1.2%=2016元 18.根据土地增值税法律制度的规定，属于土地增值税的征税范围是(B)。A.房地产的出租 B.企业间的房地产交换 C.房地产的代建 D.房地产的抵押
19.根据印花税法律制度的规定，下列各项中，免征印花税的是(D)。A.土地使用证 B.专利权转移书据
C.未按期兑现的加工承揽合同 D.发行单位与订阅单位之间书立的凭证 20.根据资源税法律制度的规定，下列各项中，属于资源税纳税人的是(C)。A.进口金属矿石的冶炼企业 B.销售精盐的商场 C.开采原煤的公司 D.销售石油制品的加油站
21.根据税收征收管理法律制度的规定，下列各项中，不属于税务机关权利的是(D)。A.税务管理 B.税务检查 C.税款征收 D.宣传税法
22.根据税收征收管理法律制度的规定，对欠缴税款、滞纳金的纳税人或其法定代表人需要出境的，税务机关可以采取的措施是(B)。
A.书面通知其开户银行从其存款汇总扣缴税款 B.责令提供纳税担保 C.核定、调整应纳税额 D.依法拍卖其价值相当于应纳税款的商品
23.根据税收征收管理法律制度的规定，税务机关作出的下列行政行为中，不属于税务行政复议范围的是(A)。
A.调整税收优惠政策 B.不予颁发税务登记证 C.不予出具完税凭证 D.确认纳税环节
24.根据税收征收管理法律的制定，复议机构应当自受理行政复议申请之(D)日内，将行政复议申请书副本或者行政复议申请笔录复印件发送被申请人。A.30 B.15 C.10 D.7
二、多项选择题
1.行政机关工作人员对行政机关作出的下列决定不服提起的行政诉讼，法院不予受理的有(ABCD)。A.任命决定 B.免职决定 C.记过决定 D.奖励决定 2.关于诉讼时效期间的表述中，正确的有(ABCD)。
A.诉讼时效可发生中止或者中断 B.诉讼时效期间从权利人知道或者应当知道权利被侵害时起计算 C.诉讼时效期间届满，权利人丧失胜诉权 D.身体受到伤害要求赔偿的，诉讼时效期间为1年 3.根据劳动合同法律制度的规定，劳动者单方面解除劳动合同的下列情形中，不能获得经济补偿的有(AD)。
A.劳动者提前30日以书面形式通知用人单位解除劳动合同的
B.劳动者因用人单位未按照劳动合同约定提供劳动保护而解除劳动合同的 C.劳动者因用人里位未及时足额支付劳动拫酬而解除劳动合同的 D.劳动者在试用期内提前3日通知用人单位解除劳动含同的
4.根据劳动含同法律制度的规定，关于用人单位和劳动者对竞业限制约定的下列表述中，正确的有(ABCD)。A.用人单位和劳动者约定的竞业限制期限不得超过2年
B.用人单位应按照双方约定，在竞业限制期限内按月给予劳动者经济补偿
C.竞业限制约定适用于用人单位与其高级管理人员、高级技术人员和其他负有保密义务的人员之间 D.劳动者违反竞业限制约定的，应按照约定向用人单位支付违约金
5.根据社会保险法律制度的规定，参加职工基本养老保险的下列人员中，基本养老保险费全部由个人缴纳的有(BD)。
A.城镇私营企业的职工 B.无雇工的个体工商户
C.未在用人单位参加基本养老保险的非全日制从业人员 D.实行企业化管理的事业单位职工
6.根据支付结算法律制度的规定，下列各项中，属于发卡银行追偿透支款项和诈骗款项的途径的有(BCD)。
A.冻结持卡人银行结算账户 B.通过可法机关诉讼程序进行追偿 C.依法处理抵押物和质物 D.向保证人追索透支款项
7.根据支付结算法律制度的规定，下列各项中，属于单位、个人在社会经济活动中使用的人民币非现金支付工具的是(ACD)。
A.本票 B.股票 C.支票 D.汇票
8.根据增值税法律制度的规定，下列各项中，属于增值税征税范围的有(ABCD)。A.银行销售金银的业务 B.货物期货
C.缝纫业务 D.饮食业纳税人销售非现场消费的食品
9.根据消费税法律制度的规定，下列各项中，属于消费税征税范围的有(BCD)。A.电动汽车 B.汽油 C.烟丝 D.啤酒
10.根据企业所得税法律制度的规定，企业缴纳的下列税金中，在计算企业所得税应纳税所得额时准予扣除的有(BCD)。
A.企业所得税 B.消费税 C.房产税 D.营业税
11.根据个人所得税法律制度的规定，下列情形中，纳税人应当按照规定到主管税务机关办理自行纳税申报的有(ABCD)。
A.年所得12万元以上的 B.取得应纳税所得，没有扣缴义务人的
C.从中国境外取得所得的 D.从中国境内两处或者两处以上取得工资、薪金所得的 12.根据契税法律制度的规定，下列各项中，免征契税的有(ABC)。
A.军事单位承受土地用于军事设施 B.国家机关承受房屋用于军事设施
C.纳税人承受荒山土地使用权用于农业生产 D.城镇军民购买商品房用于居住
13.根据城镇土地使用税法律制度的规定，下列关于城镇土地使用纳税义务发生时间的说法中，正确的是(ABCD)。
A.纳税人购置新建商品房，自房屋交付使用之次月起缴纳城镇土地使用税
B.纳税人以出让的方式有偿取得土地所有权，应从合同约定交付土地时间的次月起缴纳城镇土地使用税
C.纳税人新征用的耕地，自批准征用之日起满1年时开始缴纳城镇土地使用税 D.纳税人新征用的非耕地，自批准征用次月起缴纳城镇土地使用税
14.根据税收征收管理法律制度的规定，下列各项中，属于专业发票的有(AC)。A.国有银行汇兑凭证 B.某省地方税务局通用机打发票 C.国有铁路客票 D.某省国家税务局通用机打发票
15.根据税收征收管理法律制度的规定，下列各项中，属于税务机关税务检查职责范围的有(ABCD)。A.检查纳税人的账薄 B.可按规定的批准权限采取税收保全措施
C.询问纳税人与纳税有关的问题情况 D.责成纳税人提供与纳税有关的
三、判断题
1.银行结算账户的存款人收到银行对账单或对账信息后，应及时核对账务并在规定期限内向银行发出对账回单或确认信息。(√)2.行政复议需要事先预交费用。（×）
3.用人单位应当将直接涉及劳动者切身利益的规章制度和重大事项决定公示，或者告知劳动者（√）4.根据营业税改征增值税的法律规定，卫星电视信号落地转接服务，属于增值电信服务。（√）5.根据消费税法律制度的规定，金银首饰与其他产品组成成套消费品销售的，按销售全额征收消费。（√）
6.城市维护建设税的计税依据是根据实际缴纳的增值税、消费税、营业税缴纳。（√）7.中国居民张某，在境外工作，只就来源于中国境外的所得征收个人所得税。（×）8.个人取得的住房转租收入，应按“财产转让所得”征收个人所得税。（×）9.购置的新车船，购置当年车船税的应纳税额自纳税义务发生的次月起按月计算。（×）10.土地增值税实行四级超率累进税率。（√）
四、不定项选择题
2014年下半年，实行标准工时制的甲公司在劳动用工方面发生以下事实：
(1)9月5日已累计工作6年且本从未请假的王某向公司提出年休假申请。
(2)因工作需要，公司安排范某在国庆期间加班4天，其中占用法定休假日3天，占用周末休息日1天。范某工资为200元。
(3)10月20日尚处于试用期的马某在上班图中受到非本人主要责任的交通事故伤害，住院治疗2个月。
(4)11月10日公司通过口头协议聘用郑某从事非全日制用工，试用期1个月。12月29日公司发现郑某与乙公司也订立了非全日制用工劳动合同，便通知郑某终止用工。要求：
根据上述资料，分析回答下列小题。
1.杨某可依法享受的最长年休假期限是(B)。A.15天 B.5天 C.20天 D.10天
2.甲公司向范某支付国庆期间减半工资拟采取的下列方案中，符合法律规定的是(CD)。A.甲公司事后未安排范某补休，向其支付2200元的加班工资
B.甲公司时候安排范某补休周末休息日，向其支付1800元的加班工资
C.甲公司事后安排范某补休国庆节当天法定休假日，向其支付1600元的加班工资 D.甲公司事后安排范某补休国庆节3天法定休假日，向其支付400元的加班工资 3.关于马某受伤住院治疗法律后果的下列表述中，正确的是(D)。A.因尚处于试用期，马某此次受伤不能认定为工伤 B.因在上班途中，马某此次受伤不能认定为工伤
C.甲公司按照不低于当地最低工资标准的80%向马某支付治疗期间的工资
D.甲公司应按照双方在劳动合同中的约定的劳动报酬向某支付治疗期间的工资 4.关于甲公司与郑某之间非全日制用工劳动关系的下列表述中，正确的是(ABC)。A.甲公司与郑某可约定试用期 B.甲公司可随时通知郑某终止用工
C.甲公司与郑某可订立口头用工协议 D.郑某有权与甲公司和乙公司分别订立劳动合同 2014年第一季度，甲商业银行有关业务及收支情况如下：
(1)取得一般贷款业务利息收入570万元，支付存款利息380万元。
(2)取得债券转让收入2000万元，该债券的买入价为1800万元，证券公司收取佣金1.4万元。(3)取得咨询收入30万元，出纳长款收入1万元、同业资金往来利息收入15万元、代理业务手续费收入20万元。
已知：金融业营业税税率为5%。
要求：根据上述材料，分析回答下列小题。
1.甲商业银行一般贷款业务应缴纳营业税税额的下列计算中，正确的是(C)。A.(570-380)×5%=9.5万元 B.(570-380)×(1-5%)×5%=10万元 C.570×5%=28.5万元 D.570÷(1-5%)×5%=30万元
2.甲商业银行转让债务应缴纳营业税税额的下列计算中，正确的是(B)。A.2000×5%=100万元 B.(2000-1800)×5%=10万元
C.(2000-1800-1.4)×5%=9.93万元 D.(2000-1.4)×5%=99.93万元 3.家商业银行下列收入中，应缴纳营业税的是(BD)。A.同业资金往来利息收入15万元 B.代理业务手续费收入20万元 C.出纳长款收入1万元 D.咨询收入30万元
4.甲商业银行除贷款和转让债券以外其他收入应缴纳营业税税额的下列计算中，正确的是(B)。A.(30+1)×5%=1.55万元 B.(1+15+20)×5%=1.8万元 C.(30+1+15+20)×5%=3.3万元 D.(30+20)×5%=2.5万元 甲公司为居民企业，2014年有关收支情况如下：
(1)取得产品销售收入5000万元、转让机器设备收入40万元、国债利息收入20万元、客户合同违约金收入2万元。
(2)支付税收滞纳金3万元、银行加息10万元，向投资者支付股息30万元，向关联企业支付管理费17万元
(3)发生业务招待费50万元，其他可在企业所得税前扣除的成本、费用、佣金合计2600万元。已知：在计算企业所得税应纳税所得额时，业务招待费支出按发生额的60%扣除，但最高不得超过当年销售(营业)收入的5‰。
要求：根据下列资料，分析回答以下小题。
1.甲公司下列收入中，应计入企业所得税应纳税所得额的是(ABC)。A.国债利息收入20万元 B.客户合同违约金收入2万元 C.转让机器设备收入40万元 D.产品销售收入5000万元
2.甲公司下列支出中，在计算2014企业所得税应纳税所得额时，不得扣除的是(ACD)。A.向投资者支付的股息30万元 B.向关联企业支付的管理费17万元 C.银行加息10万元 D.税收滞纳金3万元
3.甲公司在计算2014企业所得税应纳税所得额时，允许扣除的业务招待费是(D)。A.50万元 B.25.2万元 C.30万元 D.25万元 4.甲公司2014企业所得税应纳税所得额时(C)。
A.2352万元 B.2387.69万元 C.2407万元 D.2406.8万元
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