第一篇：虚拟语气练习题附答案
虚拟语气练习题
一、【基础巩固】
1.If I ___ ten years younger, I ______ very happy.A.were, would beB.am, shall be C.were, shall beD.am, would be
2.---You can ask your brother for help.---He is not at home.If he ______, I ______.A.is, wouldB.were, would C.is, willD.were, will
3.If you _____ the doctors advice, you would have already recovered.A.followB.followed C.would followD.had followed
4.If he had not missed the train, he ______ there by then.A.might getB.might have got C.gotD.had got
5.What would you have done last night, if you ______ to write your homework.A.hadn'tB.haven't had C.didn't haveD.hadn't had
6.---Did you catch the plane?
---No, if I had hurried, I ______.A.wouldB.would have C.couldD.did
7.Why didn't you tell him the truth? If I ______ you, I would have.A.wereB.had been C.amD.would be
8.---How do you like the party?
---Wonderful.If you had come with us, you ______ a good time.A.hadB.had had C.would haveD.would have had
9.If I ______ out of my ink, I would have finished writing the paper.A.didn't runB.shouldn't run C.haven't runD.hadn't run
10.If you ______ early tomorrow morning, you would be there by noon.A.have startedB.were start C.were to startD.had started
11.If you ______ to the moon one day, you would find it quite different from the earth.A.travelB.had travelled C.should travelD.have trarelled
12.What ______ yesterday if you ______ TV programme.A.would you do, hadn't watch B.would you have done, hadn't watched
C.could you do, didn't watch D.would you have done, didn't watch
13.----Are you thinking about going to Dalian for the vacation?
----No, but if I ______ time, I ______ very glad to go there.A.have, will be B.had had, would have been
C.had, would be D.had had, would be
14.----My boss often made me work day and night.----If I ______you, I ______ the job.A.am, will give upB.had been you, would have given up
C.were, would give up D.had been you, would give up
15.If you tell me all about it, I ______ able to decide.A.would beB.could be C.wereD.shall be
16.If you ______ George, would you please tell him to ring me?
A.sawB.were to C.have seenD.see
17.I'm sure he hasn't sent the letter.If he ______ it, I ______.A.sent, got B.sent, have got
C.sent, would go D.had sent, would have got
18.----Sally finally got here from Chicago.----If she ______earlier, we ______ her to the party then.A.came, would take B.had come, would have taken
C.comes, will take D.had come, would take
19.I don't know whether to take the medicine at once.If I ______，I ______ it.A.knew, would take B.had known, would have taken it
C.knew, would have taken D.had known, would take
20.----Did you need any help with your maths last night?
----No, If ______ , I ______ you.A.had, would have called B.had, would call
C.had needed, would have called D.had needed, would call
二、【能力提高】
1.I would buy that car，if I ______ enough money.A.haveB.had C.will haveD.had had
2.Ford might have come to school in time for Professor Smith's lecture, ______.A.if he got up earlier B.unless he had got up earlier
C.but he got up rather late D.but he had got up so late
3.______ their help in the past years, he would be living a hard life and might even have starve to death.A.With B.If it were not for C.If it had not been for D.If not
4.If it had not rained yesterday, the ground ______ muddy now.A.is not B.will not be C.would not be D.would not have been
5.You ______ any difficulty now, if you had made a more careful plan.A.won't meet with B.would not meet with
C.would not have met with D.have not met with
6.He did his best in everything, ______ he would not have been what he was.A.andB.but C.otherwiseD.but that
7.----What would you wish to do if you were to be a college student again?
----That's very hard to say, but I wish I ______ biology when I was a college student.A.had studiedB.studied C.studyD.have studied
8.----You should have gone to the show with us yeaterday.It's very good.----I wished I ______ , but I was busy with my report.A.hadB.did C.would haveD.were
9.Mr Johnson said angrily, “Don't order me about, as if I ______ your wife.I'm not.We are both the boss's men.”
A.wereB.am C.would beD.had been
10.______ the thick fence, he would have been more fearful.A.But forB.Without C.If it were not forD.both A and B
11.He talked as if he ______ to Beijing, but I knew he hadn't.A.wentB.were C.had beenD.would have been
12.----Would you have told him the awswer, if possible?
----Yes, I would have, but I ______ very busy.A.had beenB.were C.wasD.would be
13.If he ______ in England, what language could he probably speak now?
A.were bornB.had been born C.would have been bornD.was born
14.If we ______ Steven's advice, we would not be lost in the forest.A.tookB.had taken C.have takenD.would take
15.If the govenment had built more houses for the homeless people after the earth quake, the housing problems now in some parts of the city ______ so serious now.A.wouldn't be B.will not have been
C.wouldn't have been D.would have not been
16.What a heavy rain it is!If we ______ the rain coat, we wouldn't ______ in the rain.A.had put on, be walking B.put on, walk
C.put on, be walking D.should put on, walk
17.----Why is the window broken?
----If I ______ care, it ______.A.took, wouldn't happen B.had taken, wouldn't have happened
C.took, wouldn't have happened D.had taken, wouldn't happen
18.----Do you think the thief entered through the side door?
----No, if he had, he ______ the living room window.A.would break B.would have broken
C.wouldn't break D.wouldn't have broken
19.I ______ one of Tom's paintings, but if I had, he would have given it to me.A.wantedB.want C.didn't wantD.don't want
20.I've forgotten his telephone number.If I ______ it down, I ______ you now.A.put, would have told B.put, would tell C.had put, would have told D.had put, would tell
三、【高考真题】
1.If there were no subjunctive mood, English ___ much easier.A.will beB.would have beenC.could have beenD.would be
2.The guard at the gate insisted that everybody ____ the rules
A.obeysB.obeyC.will obeyD.would obey
3.----“The experiment had failed!”
----“I suggest you ____ again.”
A.tryB tryingC.will tryD.would try
4.----“He is a very brave man.”
----“Yes.I wish I ____ his courage.”
A.haveB.hadC.will haveD.would have
5.If she had worked harder, she ____.A.would succeedB.had succeededC.should succeedD.would have succeeded
6.The plant is dead.I ____ itmore water.A.will giveB.would have givenC.must giveD.should have given
7.I wish I ____ you yesterday.A.seenB.did seeC.had seenD.were to see
8.If my lawyer ____ here last Saturday, he ____ me from going.A.had been;would have preventedB.had been;would prevent
C.were;would preventD.were;would have prevented
9.He ____ you more help, even though he was very busy.A.might have givenB.might give
C.may have givenD.may give
10.Without electricity human life ____ quite different today.A.isB.will beC.would have beenD.would be
11.If it ____ for the snow, we ____ the mountain yesterday.A.were not;could have climbedB.were not;could climb
C.had not been;could have climbedD.had not been;could climb
12.We ____ last night, but we went to the concert instead.A.must have studiedB.might study
C.should have studiedD.would study
13.----If he ____ , he ____ that food.----Luckily he was sent to the hospital immediately.A.was warned;would not takeB.had been warned;would not have taken
C.would be warned;had not takenD.would have been warned;had not taken
14.I didn't see your sister at the meeting.If she ____ , she would have met my brother.A.has comeB.did comeC.cameD.had come
15.When a pencil is partly in a glass of water, it looks as if it ____.A.breaksB.has brokenC.were brokenD.had been broken
16.You didn't let me drive.If we ____ in turn, you ____ so tired.A.drove;didn't getB.drove;wouldn't get
C.were driving;wouldn't getD.had driven;wouldn't have got
17.____ he had not hurt his leg, John would have won the race.（07全国II）
A.If B.Since C.Though D.When
答案与分析
1．选A。从句的意思反映出其愿望是不可能实现的，应该使用虚拟语气。从各选项中分析
只有A符合虚拟条件句的语法规则。
2．选B。前文已经给出，这是一个与现在事实相反的虚拟条件从句。
3．选D。从两个方面分析都应选D。从follow the doctor's advice动作本身分析，这是个非
延续性动词，所以它只能是要么已经，要么将来，即要么与过去事实相反，要么
与将来事实相反。从全句的意思中分析，应是前者。也可以从主句中分析。它是
与过去事实相反的would have recovered。从全句的意思上看，从句也应是与过
去事实相反。
4．选B。上一题考查从句中时态的选用，而本题则是考查主句时态的选用。从句是与过去．．．．
事实相反，根据从句的意思，主句也应是与过去事实相反。
5．选D。主句与从句都理解为与过去事实要反相才正确。have to被否定后的意思是“不是
不得不”，“不是非得”。have一词作“有”解时，其否定和疑问的形式有两种，you don't have, you haven't，但作除“有”解以外的含义时，只能有第一种否定或
疑问形式，所以选项A是错的。B项不是虚拟语气，C项是与现在或将来事实
相反故也须排除。
6．选B。根据问句，if条件从句及全句的意思，主句只能理解为与过去事实相反，would have
是would have caught的省略。
7．选B。从句应理解为与过去事实相反，故选had been。
8．选D。问句中虽用现在时，但实际上是询问过去的事，故主从句都是与过去事实相反，所以would have had是对的。
9．选D。与过去事实相反的从句是过去完成时，故选hadn't run。run out of意为“用光”。
10．选C。从句中的tomorrow morning已经告知我们，本句可理解为与将来事实相反，A、D两项都不对。B项缺少to，故选were to start。
11．选C。从句中的one day指“将来有一天”，故用should可表示将来。
12．选B。根据主句中的yesterday可以确定，主句是与过去事实相反，又根据句意，从句也是与过去事实相反，故选B。
13．疑问句是询问将来，故用与将来事实相反的C项。
14．选B。第一句中的made是指过去，回答要同上文的时间相符，所以，主句和从句均是与过去事实相反。
15．选D。条件从句的tell说明这不是一个虚拟条件，因此选用真实意义的D项。
16．选D。would you please并不是虚拟语气，而是一种很委婉的祈使句，故从句也不用虚拟条件，而选用真实条件的see。
17．选D。第一句已清楚地道出过去的一个事实。第二句是与这个过去的事实相反的虚拟语气，故选用D。
18．选B。根据第一句，第二句中的条件从句应是一个与过去事实相反的虚拟条件，而主句也用与过去事实相反，这是由于句尾的then的缘故，如果没有then一词，选D项也是正确的。
19．选A。主、从句都是与现在事实相反，故用A。
20．选C。第一句是询问过去的事实，第二句中的主、从句都理解为过去才合逻辑，虽然D选项在语法上是对的，但从时间上看却不合理。
B层次答案与分析
答案与分析
1．选B。根据主从句之间在逻辑上的时间关系，应视为同时发生故选B。但本句在没有语言环境的情况下，也可以看做是一个过去的真实条件句。
2．选C。might have come在含有虚拟条件复合句的主句中表示与过去事实相反，也可用于真实的情况，意即“可能已经”，但仔细分析四个选项，其中无一可以在语法，时态和含义上同前面的句子相一致，故只能将 might have come看做是虚拟语气的用法。如果是这样，A项中的got up指与现在事实相反的虚拟条件，这与主句不合逻辑。B项中的unless不能用于虚拟语气条件。C项是一个指过去发生的真实事件，这正和与过去事实相反的主句相一致，而虚拟条件从句也被省略，它应该是if he had got up early。D项中的过去完成时，在没有任何参照的情况下是不对的。
3．选C。如用with则全句的逻辑关系不成立，而用D项其语法结构有错。in the past years已经告诉我们应与过去事实相反的条件从句，所以只有C是对的，B项用来表示与现在事实相反，也应排除。B、C这两种用法只能表示虚拟条件，不能表示真实条件，其意思是“如果没有”。
4．选C。虚拟条件从句虽是指过去，但从其与主句的逻辑关系上分析，主句只能是现在，故选C，从now 一词也可得出这一结论。
5．选B。分析方法同上。
6．选C。otherwise在这是一个虚拟条件从句的替代词，它代替了if he hadn't done his best。
7．选A。从wish后的过去时间状语判断，这应该是一个对过去未能实现事情的一种愿望，故应使用过去完成时。
8．选A。在确定wish后从句的时态时，不要受wish本身时态的影响，它同对从句时态的确定毫无关系。问题的关键是要看wish和从句中的动词的时间先后关系，无论wish本身是何种时态，它与这个动词的时间关系是固定不变的，在变成间接引语时，我们会更能体会到这种关系：
He said，“I wish I had been there.”
He said that he wished he had been there.wish的时态变了，可它与后面动词的时间关系并没有变。请参阅本章的语法说明。
9．选A。根据句意，这是一个与现在事实相反的比喻，准确地说，是一个与主句动词同时发生的一个动作，故用一般过去时的were。
10．选D。But for（如果没有）和without都可用于表示条件，并没有时间限制，它们既有If it were not for的意思，也有if it had not been for的意思。但前者只用来表示虚拟条件，而后者用于虚拟和真实均可。C 项表示与现在事实相反，这与主句不能成立。
11．选C。as if后时态的确定同wish一样，也不要受主句时态的影响，对它的分析请见上面第8题及其分析。
12．选C。but引出的内容是一个事实。
13．选B。从句用与过去事实相反的过去完成时才能合句意。
14．选B。从句只能指过去。
15．选A。主句中的now一词已表明是与现在事实相反。
16．选A。从句应理解为与过去事实相反，故用过去完成时，句首的感叹句告诉我们，这是一个当前的情景，所以wouldn't后用进行时较妥。
17．选B。第一句虽用了一个现在时的疑问句，但“打碎”这个动作确是已经发生了。所以主从句都应视为过去事实相反。
18．选D。用与过去事实相反的否定句才合逻辑。
19．选C。从虚拟条件从句及其主句可判断出这是一个过去发生的否定的事实。
20．选D。从句是指过去，而主句是指现在。
历届高考题参考答案
参考答案
1～5．DBABD
6～10．DCAA/CD
11～15．CCBDC
16-17．DA
第二篇：虚拟语气练习题及答案
虚拟语气练习题
用所给动词的适当形式填空： Part A.1.If people ______(drive)more slowly, there wouldn’t be so many accidents.2.If you had worked carefully, you _____(not make)so many mistakes.3.The boat wouldn’t have drifted away, if we _____(tie)it up.4.If I had known you already _____(have)a typewriter, I _____(not, buy)one for your birthday.5.If he _____(be)here this afternoon I would go with him.6.If it were to rain tomorrow, the match _____(postpone).7.But for your help, we ______(not be)able to finish the work in time.8.If it _____(not, be)for the leadership of the Party, we would not have achieved so much.9.I wish I _____(study)hard while I was young.10.It is about time that fence ______(mend).11.My request is that we ______(hold)another session to discuss the problem.12.It is strange that the car _____(break)down at exactly the same place where it _____(break)down yesterday.13.The baby smiled as if he _____(understand)what his mother _____(say).14.He talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of it.15.If only we _____(have)a phone!I’m tired of queuing outside the public phone box.16.-----“Can we come in late tomorrow?”-----“I’d rather you _____(come)in on time.” 17.He looks as if he _____(be)ill for a long time.18.He always talks as though he ______(address)a public meeting.19.If a metal ______(heat), it will expand.20.I _____(stay)home if it rains this evening.Part B.1.She would call you immediately if she _____(need)help.2.If I had seen the movie, I _____(tell)you all about it now.3.If he _____(decide)earlier, he could have left on the afternoon flight.4._______ I _____(take)my umbrella with me when I _____(come)out this morning, I _____(not be)so wet now.5.If you had listened to me, you _____(not be)in such trouble now.6.I wish they _____(stop)making so much noise so that I could concentrate on my work.7.It is inconceivable that he _____(not see)me that day for I ______(wave)to her.8.What a pity that he gave orders that all those lovely trees _____(cut)down.9.Mr.Jones would rather _____(stay)home last night.10.Henry would rather that his brother _____(work)in the same department as he does.11.Electric current flows through a conductor as though it _____(be)a fluid.12.We _____(invite)her to the party but we didn’t know that she ______(already, come)back from abroad.13.Today’s industrial production ______(be)impossible without the contribution made by the science of physics.14.I hate driving.I’d much rather you _____(drive).15.The guests ______(arrive)last night, but there is still no news about them.16.Mother_____(feel)anxious if I came home late.17.Even if I ______(be)with you then, I ______(can, not, do)much for you.1 18.A less conscientious man ______(not, try)so hard to get this job done.19.Do you wish that you ______(have)a sister like her? 20.Isn’t it surprising that he ______(have)two car accidents during the past week?
选择题：
1.If I _______ you, I’d join the army.A.am
B.was
C.were
D.would be 2.“If the sun ______ tomorrow, what would we do?”
A.will not rise
B.would not rise
C.did not rise
D.does not rise 3.If you ______ to see Mary, what would you tell her?
A.are
B.will be going
C.must
D.were 4.I would have said “Hello” to him if I ______ your brother.A.could see
B.had seen
C.will see
D.will have seen 5.If you had wanted to buy a record, what ________? A.would you buy
B.had you bought C.would you have bought
D.would you be buying 6.If the tablets had dissolved, John ______.A.would probably die
B.had probably died C.probably would be died
D.would probably have died 7.________ if you had lost your watch? A.Hadn’t you been upset
B.Wouldn’t you be upset C.Weren’t you upset
D.Wouldn’t you have upset 8.-----“I was so sorry to hear about Jack.”
-----“If he had made more friends here, he might ________.”
A.have stayed
B.have stay
C.stayed
D.stay 9.If I had a bike, I ______ it to you yesterday.A.would have lent
B.would lend C.would have lend
D.could lend 10.____________, John would not have failed.A.If he has listened to me
B.Had he listened to me
C.If he listened to me
D.As he listened to me 11.Had Alice been more hardworking, she ________.A.had not failed
B.would not have failed
C.would not fail
D.could not be failed 12.-----“Steve made a reservation already.”
-----“______ he change his mind, he can cancel it.”
A.Should
B.Would
C.If
D.So 13.I wished it _______ but it did.A.occurred not
B.did not accur C.had not occurred
D.would not occur 14.I _______ Professor Jones had taught me this equation.A.believe
B.deeply think
C.wish
D.suppose 15.The sun rises in the east and sets in the west, so it seems as if the sun _____ around the earth.2
A.circles
B.is circling
C.be circling
D.were circling 16.The computer “teacher” was talking with his students as though it ______ a human teacher.A.was
B.were
C.had been
D.be 17.Jane appears as though she _______ the secret.A.knows
B.knew
C.has known
D.had known 18.If only she _______ of Aunt Ruth!
A.was not terribly so frightened
B.were not terribly so frightened
C.be not so terribly frightened
D.were not so terribly frightened 19.-----“I think that the Smiths were embarrassed by Jane’s generosity.”
-----“She insisted ______ it as a gift.”
A.no them to accept
B.their accepting
C.that they accept
D.that they accepted 20.The chairman requested that __________.A.the members studied the problem more carefully
B.the problem were more carefully studied
C.the problem could be studied with more care
D.the members study the problem more carefully 21.-----“Did Kathy have any ideas for Jim?”
-----“She suggested that he ______ a card with all of our names on it.”
A.send
B.sends
C.to send
D.sending 22.The idea is that we _______ an unmanned spacecraft to explore the planet first.A.will send
B.had sent
C.send
D.be sent 23.It is necessary that this machine-tool _______ every day.A.be oiled
B.oil
C.is to be oiled
D.oiled 24.-----“That’s a beautiful coat in the window.”
-----“It certainly is.If I had the money ______ buy it.”
A.I’d
B.I’ll
C.I may
D.I shall 25.-----“Why didn’t you help him?”
-----“I would have ______ I didn’t have the money.”
A.if
B.and
C.but
D.otherwise 26.Jill would rather we _______ now, but we must go to work.A.not leave
B.had not left
C.didn’t leave
D.not to be left 27.I’d just as soon ________ those important papers with you.A.that you won’t take
B.your not taking
C.please don’t you take
D.you didn’t take 28.The housemaster was very strict.He asked that we ______ television on week nights.A.not watch
B.not be watching
C.must not watch
D.should not have watched 29.I hadn’t expected James to apologize but I had hoped ________.A.him calling me
B.that he would call me
C.him to call me
D.that he call me 3 30.__________ at the price list, he’d have known what to expect.A.Had Mr.Robinson looked
B.If Mr.Robinson looked
C.If Mr.Robinson would have looked
D.Had Mr.Robinson been looking 31.-----“Shall I open the window?”
-----“I’d rather _________.”
A.you had better not
B.you don’t
C.you shouldn’t
D.you didn’t 32.-----“Did you have to go to court?”
-----“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.”
A.had
B.have
C.be
D.do
33.If Peter had enough money, he _______ on the trip to Los Angeles.A.would have gone
B.went
C.had gone
D.would go
34.If you had been in Shanghai last month, you ________ the game.A.had seen
B.have seen
C.had been seen
D.would have seen 35.If you hadn’t taken such a long time to get dressed, we’d ______ there by now.A.be
B.get
C.have got at
D.have been
36.If the Watergate Incident _______ Nixon would not have resigned from the presidency.A.had not occurred
B.did not occur
C.was not occurring
D.would not occur 37.Alan _______ the party if he’d gone to London.A.would have missed
B.had missed
C.could miss
D.missed 38.-----“Your pictures are beautiful!”
-----“We _______ more if we hadn’t run out of film.”
A.would take
B.had taken
C.will have taken
C.would have taken 39.Peter wishes that he ________ law instead of literature when he was in college.A.had studied
B.studied
C.could study
D.would study 40.-----“I couldn’t talk to Mrs.Khandary very well, because my Arabic isn’t very good yet.”
-----“_________ there, he would have been able to interpret for you.”
A.If John were
B.John had been
C.Had John been
D.Were John 41.___________, Gerald would have been a rich man.A.Was he to enter business
B.Were he entered business
C.Had he entered business
D.If he was to enter business 42._________, we shall go on a picnic.A.Should the weather be fine
B.If the weather were fine
C.Had the weather been fine
D.Were the weather to be fine 4 43.-----“I wish I ________ the orientation program yesterday.”
-----“It’s too bad that you _________.We met a lot of people.”
A.had attended …didn’t
B.had attended …hadn’t
C.attended … didn’t
D.could attend … haven’t 44.-----“Do you want me to lend you some money?”
-----“I wish you __________, I can pay you back next week.”
A.should
B.did
C.might
D.would 45.The picture exhibition bored me to death.I wish I _______ to it.A.had not gone
B.have not gone
C.did not go
D.could not have gone 46.If their passport _______ all right, they _______ arrested.A.were … wouldn’t be
B.had been … wouldn’t have been
C.are… mustn’t be
D.should be … wouldn’t be 47.If only I _________ how to operate an electronic computer as you do.A.had known
B.would know
C.should know
D.knew 48.The thick smog covered the whole city.It was as if a great black blanket ______ over it.A.had been thrown
B.were thrown
C.be thrown
D.had thrown 49.He spoke in a quiet, distinct voice, as though his thought _________.A.was far away
B.had been far away
C.were far away
D.went far away 50.If I had only read all the books before I ________ the lecture!
A.would have attended
B.attended
C.had attended
D.have attended 51.I would have been able to help him, but I _______ so busy.A.were
B.had been
C.was
D.would be 52.-----“Where have you been?”
-----“I got caught in the traffic;_______ I would have been here sooner.”
A.however
B.although
C.anyway
D.otherwise 53.It is desirable that the airplane _______ as light as possible.A.was
B.be
C.is
D.were 54.I _______ do that if I were given the choice.A.would rather not
B.would not rather
C.rather not
D.had rather not 55.Everybody has arrived.It’s time we _________.A.would start
B.shall start
C.started
D.had start 56.-----“Mrs.Williams can speak Japanese.”
-----“But she would rather _______ English with us.”
A.speak
B.spoke
C.to speak
D.had spoken 57.John would rather that Jane _______ to the party yesterday evening.A.did not go
B.not go
C.had not gone
D.wouldn’t gone 58.-----“What’s the matter with Harry?”
-----“I don’t know, but he certainly looks ______ he had lost his best friend.”
A.that
B.so that
C.like
D.as if 59.His advice has made the design better than it ________.A.would otherwise have been
B.would be otherwise
C.has otherwise be
D.had otherwise been 60.-----“I’m surprised to learn that you’re going back.”
-----“Yes, I had hoped that I _______ have to go back again, but I must.”
A.didn’t
B.wouldn’t
C.won’t
D.mustn’t
辨认并改正错误：
1.I should be most happy to go down with you but I was very busy right then.(have been)2.If her great grandfather would have lived three more days he would have been 100 years old.(had lived)3.If George Washington were president today, I would have wondered what he would do about the United States’ foreign affairs in the Middle East.(wonder)4.It was suggested that Pedro studies the material more thoroughly before attempting to pass the examination.(study)5.He gave orders that the horses were made ready at once as he was pressed for time.(should be)6.The scientist thinks it necessary that all the inventions of mankind must be used for good, not for evil.(should)7.We felt like we had lost a friend when the foreman along with his four assistants was unfairly discharged.(felt as if)8.If you went to last night’s game, I am sure that you would have enjoyed seeing our team win.(had been to)9.If you have been living here since 1956, isn’t it about time you start to look for somewhere nicer to live?(started)10.The law I am referring to requires that everyone who owns a car has accident insurance.(have)11.I would rather that they did not travel during the bad weather, but they insist that they must return home today.(should)12.The political candidate talked as though she has already been elected to the presidency.(had)13.If a crisis was to occur, those unfamiliar with the procedures would not know how to handle the situation.(were)14.Many dead people would now be alive if they did not attempt to return for something.(had not attempted)15.Only if Albert had told me before last Friday, I would have given him some help, but now it’s too late.(If only)16.If Monique had not attended the conference, she would never meet her old friend Dan whom she had not seen for years.(have met)17.If I brought with me a camera when the accident happened yesterday I might have taken a picture of it myself.(had brought)18.How I wish John knew how to apply grammatical rules properly and recognize the fact that he is nearly always in the wrong!(recognized)19.If John were to resign and if Henry were elected to take his place we should have had more vigorous leadership.(删除)20.You may prefer to travel by plane, but if the weather is bad, you might have to use the train instead.(may)
翻译下列句子：
1． 我要是有你这样一个姐姐多好！
2． 我们万一不能及时完成这个任务怎么办？
3． 要不是明天有测验我今天晚上就去听音乐会了。
4． 有人建议我们举行一次讲演比赛。
5． 你其实可以让我帮助你的。
6． 现在是认真研究这个问题的时候了。
7． 真遗憾他竟然忘记通知你们这件事了。
8． 如果她不是一直刻苦练习，她的钢琴就不可能弹得这么好。
9.他不太注意学习方法，要不然他就不会落在别人后面。
10.他看起来好像是刚睡醒似的。
11.对这些学生的全部要求是努力学习，遵守规章制度。
12.他昨天非常忙，否则他就来参加我们的联欢会（get-together）了。
Key: 用所给动词的适当形式填空： Part A:
1.drove
2.wouldn’t have made
3.had tied
4.have / would not have bought 5.should be / were / were to be
6.would be postponed
7.wouldn’t have been 8.were not
9.had studied
10.were mended
11.(should)hold 12.should have broken / broke
13.had understood / said 14.had done / did
15.had
16.came
17.had been 18.were addressing
19.is heated
20.will stay Part B: 1.should need / needed
2.would tell
3.had decided
4.had / taken / came / would not be
5.would not be
6.would stop 7.should not have seen / waved
8.be cut
9.have stayed 10.worked
11.were
12.would have invited / had already come 13.would be
14.drove
15.should have arrived
16.would feel 17.had been / could not have done
18.would not have tried 19.had
20.should have had
选择题：
1.C
2.C
3.D
4.B
5.C
6.D
7.B
8.A
9.A
10.B
11.B
12.A
13.C
14.C
15.D
16.B
17.B
18.D
19.C
20.D 21.A
22.C
23.A
24.A
25.C
26.C
27.D
28.A
29.B
30.A 31.D
32.B
33.D
34.D
35.A
36.A
37.A
38.D
39.A
40.C 41.C
42.A
43.A
44.D
45.A
46.B
47.D
48.A
49.C
50.B 51.C
52.D
53.B
54.A
55.C
56.A
57.C
58.D
59.A
60.B
1.If only I had a sister like you!2.What if we could not fulfill the plan in time? 3.If it were not for the test tomorrow, I would go to the concert tonight.4..It is suggested that we(should)hold a speech contest.5.You might have asked me to lend you a hand.6..It is time we studied this problem seriously.7.What a pity that they should have forgotten to tell you about it!8。If she had not practiced hard, she wouldn’t play the piano so well.9.He doesn’t pay much attention to study methods;otherwise he wouldn’t have fallen behind the others.10.He looks as if he just woke up(or: awakened)11.All that is required of the students is that they should study hard and obey the discipline.12.He was very busy yesterday.Otherwise he would have come to our get-together.
第三篇：虚拟语气练习题及答案
虚拟语气练习题
用所给动词的适当形式填空：
Part A.1.If people ______(drive)more slowly, there wouldn’t be so many accidents.2.If you had worked carefully, you _____(not make)so many mistakes.3.The boat wouldn’t have drifted away, if we _____(tie)it up.4.If I had known you already _____(have)a typewriter, I _____(not, buy)one for your birthday.5.If he _____(be)here this afternoon I would go with him.6.If it were to rain tomorrow, the match _____(postpone).7.But for your help, we ______(not be)able to finish the work in time.8.If it _____(not, be)for the leadership of the Party, we would not have achieved so much.9.I wish I _____(study)hard while I was young.10.It is about time that fence ______(mend).11.My request is that we ______(hold)another session to discuss the problem.12.It is strange that the car _____(break)down at exactly the same place where it _____(break)
down yesterday.13.The baby smiled as if he _____(understand)what his mother _____(say).14.He talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of it.15.If only we _____(have)a phone!I’m tired of queuing outside the public phone box.16.-----“Can we come in late tomorrow?”-----“I’d rather you _____(come)in on time.”
17.He looks as if he _____(be)ill for a long time.18.He always talks as though he ______(address)a public meeting.19.If a metal ______(heat), it will expand.20.I _____(stay)home if it rains this evening.Part B.1.She would call you immediately if she _____(need)help.2.If I had seen the movie, I _____(tell)you all about it now.3.If he _____(decide)earlier, he could have left on the afternoon flight.4._______ I _____(take)my umbrella with me when I _____(come)out this morning, I
_____(not be)so wet now.5.If you had listened to me, you _____(not be)in such trouble now.6.I wish they _____(stop)making so much noise so that I could concentrate on my work.7.It is inconceivable that he _____(not see)me that day for I ______(wave)to her.8.What a pity that he gave orders that all those lovely trees _____(cut)down.9.Mr.Jones would rather _____(stay)home last night.10.Henry would rather that his brother _____(work)in the same department as he does.11.Electric current flows through a conductor as though it _____(be)a fluid.12.We _____(invite)her to the party but we didn’t know that she ______(already, come)back
from abroad.13.Today’s industrial production ______(be)impossible without the contribution made by the
science of physics.14.I hate driving.I’d much rather you _____(drive).15.The guests ______(arrive)last night, but there is still no news about them.16.Mother_____(feel)anxious if I came home late.17.Even if I ______(be)with you then, I ______(can, not, do)much for you.18.A less conscientious man ______(not, try)so hard to get this job done.19.Do you wish that you ______(have)a sister like her?
20.Isn’t it surprising that he ______(have)two car accidents during the past week?
选择题：
1.If I _______ you, I’d join the army.A.amB.wasC.wereD.would be
2.“If the sun ______ tomorrow, what would we do?”
A.will not riseB.would not rise
C.did not riseD.does not rise
3.If you ______ to see Mary, what would you tell her?
A.areB.will be goingC.mustD.were
4.I would have said “Hello” to him if I ______ your brother.A.could seeB.had seenC.will seeD.will have seen
5.If you had wanted to buy a record, what ________?
A.would you buyB.had you bought
C.would you have boughtD.would you be buying
6.If the tablets had dissolved, John ______.A.would probably dieB.had probably died
C.probably would be diedD.would probably have died
7.________ if you had lost your watch?
A.Hadn’t you been upsetB.Wouldn’t you be upset
C.Weren’t you upsetD.Wouldn’t you have upset
8.-----“I was so sorry to hear about Jack.”
-----“If he had made more friends here, he might ________.”
A.have stayedB.have stayC.stayedD.stay
9.If I had a bike, I ______ it to you yesterday.A.would have lentB.would lend
C.would have lendD.could lend
10.____________, John would not have failed.A.If he has listened to meB.Had he listened to me
C.If he listened to meD.As he listened to me
11.Had Alice been more hardworking, she ________.A.had not failedB.would not have failed
C.would not failD.could not be failed
12.-----“Steve made a reservation already.”
-----“______ he change his mind, he can cancel it.”
A.ShouldB.WouldC.IfD.So
13.I wished it _______ but it did.A.occurred notB.did not accur
C.had not occurredD.would not occur
14.I _______ Professor Jones had taught me this equation.A.believeB.deeply thinkC.wishD.suppose
15.The sun rises in the east and sets in the west, so it seems as if the sun _____ around the earth.A.circlesB.is circlingC.be circlingD.were circling
16.The computer “teacher” was talking with his students as though it ______ a human teacher.A.wasB.wereC.had beenD.be
17.Jane appears as though she _______ the secret.A.knowsB.knewC.has knownD.had known
18.If only she _______ of Aunt Ruth!
A.was not terribly so frightened
B.were not terribly so frightened
C.be not so terribly frightened
D.were not so terribly frightened
19.-----“I think that the Smiths were embarrassed by Jane’s generosity.”
-----“She insisted ______ it as a gift.”
A.no them to acceptB.their accepting
C.that they acceptD.that they accepted
20.The chairman requested that __________.A.the members studied the problem more carefully
B.the problem were more carefully studied
C.the problem could be studied with more care
D.the members study the problem more carefully
21.-----“Did Kathy have any ideas for Jim?”
-----“She suggested that he ______ a card with all of our names on it.”
A.sendB.sendsC.to sendD.sending
22.The idea is that we _______ an unmanned spacecraft to explore the planet first.A.will sendB.had sentC.sendD.be sent
23.It is necessary that this machine-tool _______ every day.A.be oiledB.oilC.is to be oiledD.oiled
24.-----“That’s a beautiful coat in the window.”
-----“It certainly is.If I had the money ______ buy it.”
A.I’dB.I’llC.I mayD.I shall
25.-----“Why didn’t you help him?”
-----“I would have ______ I didn’t have the money.”
A.ifB.andC.butD.otherwise
26.Jill would rather we _______ now, but we must go to work.A.not leaveB.had not left
C.didn’t leaveD.not to be left
27.I’d just as soon ________ those important papers with you.A.that you won’t takeB.your not taking
C.please don’t you takeD.you didn’t take
28.The housemaster was very strict.He asked that we ______ television on week nights.A.not watchB.not be watching
C.must not watchD.should not have watched
29.I hadn’t expected James to apologize but I had hoped ________.A.him calling meB.that he would call me
C.him to call meD.that he call me
30.__________ at the price list, he’d have known what to expect.A.Had Mr.Robinson looked
B.If Mr.Robinson looked
C.If Mr.Robinson would have looked
D.Had Mr.Robinson been looking
31.-----“Shall I open the window?”
-----“I’d rather _________.”
A.you had better notB.you don’t
C.you shouldn’tD.you didn’t
32.-----“Did you have to go to court?”
-----“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.”
A.hadB.haveC.beD.do
33.If Peter had enough money, he _______ on the trip to Los Angeles.A.would have goneB.went
C.had goneD.would go
34.If you had been in Shanghai last month, you ________ the game.A.had seenB.have seen
C.had been seenD.would have seen
35.If you hadn’t taken such a long time to get dressed, we’d ______ there by now.A.beB.getC.have got atD.have been
36.If the Watergate Incident _______ Nixon would not have resigned from the presidency.A.had not occurredB.did not occur
C.was not occurringD.would not occur
37.Alan _______ the party if he’d gone to London.A.would have missedB.had missed
C.could missD.missed
38.-----“Your pictures are beautiful!”
-----“We _______ more if we hadn’t run out of film.”
A.would takeB.had taken
C.will have takenC.would have taken
39.Peter wishes that he ________ law instead of literature when he was in college.A.had studiedB.studiedC.could studyD.would study
40.-----“I couldn’t talk to Mrs.Khandary very well, because my Arabic isn’t very good yet.”-----“_________ there, he would have been able to interpret for you.”
A.If John wereB.John had been
C.Had John beenD.Were John
41.___________, Gerald would have been a rich man.A.Was he to enter businessB.Were he entered business
C.Had he entered businessD.If he was to enter business
42._________, we shall go on a picnic.A.Should the weather be fine
B.If the weather were fine
C.Had the weather been fine
D.Were the weather to be fine
43.-----“I wish I ________ the orientation program yesterday.”
-----“It’s too bad that you _________.We met a lot of people.”
A.had attended …didn’tB.had attended …hadn’t
C.attended … didn’tD.could attend … haven’t
44.-----“Do you want me to lend you some money?”
-----“I wish you __________, I can pay you back next week.”
A.shouldB.didC.mightD.would
45.The picture exhibition bored me to death.I wish I _______ to it.A.had not goneB.have not gone
C.did not goD.could not have gone
46.If their passport _______ all right, they _______ arrested.A.were … wouldn’t beB.had been … wouldn’t have been
C.are… mustn’t beD.should be … wouldn’t be
47.If only I _________ how to operate an electronic computer as you do.A.had knownB.would knowC.should knowD.knew
48.The thick smog covered the whole city.It was as if a great black blanket ______ over it.A.had been thrownB.were thrown
C.be thrownD.had thrown
49.He spoke in a quiet, distinct voice, as though his thought _________.A.was far awayB.had been far away
C.were far awayD.went far away
50.If I had only read all the books before I ________ the lecture!
A.would have attendedB.attended
C.had attendedD.have attended
51.I would have been able to help him, but I _______ so busy.A.wereB.had beenC.wasD.would be
52.-----“Where have you been?”
-----“I got caught in the traffic;_______ I would have been here sooner.”
A.howeverB.althoughC.anywayD.otherwise
53.It is desirable that the airplane _______ as light as possible.A.wasB.beC.isD.were
54.I _______ do that if I were given the choice.A.would rather notB.would not rather
C.rather notD.had rather not
55.Everybody has arrived.It’s time we _________.A.would startB.shall start
C.startedD.had start
56.-----“Mrs.Williams can speak Japanese.”
-----“But she would rather _______ English with us.”
A.speakB.spokeC.to speakD.had spoken
57.John would rather that Jane _______ to the party yesterday evening.A.did not goB.not go
C.had not goneD.wouldn’t gone
58.-----“What’s the matter with Harry?”
-----“I don’t know, but he certainly looks ______ he had lost his best friend.”
A.thatB.so thatC.likeD.as if
59.His advice has made the design better than it ________.A.would otherwise have beenB.would be otherwise
C.has otherwise beD.had otherwise been
60.-----“I’m surprised to learn that you’re going back.”
-----“Yes, I had hoped that I _______ have to go back again, but I must.”
A.didn’tB.wouldn’tC.won’tD.mustn’t
Key:
用所给动词的适当形式填空：
Part A:
1.drove2.wouldn’t have made3.had tied4.have / would not have bought
5.should be / were / were to be6.would be postponed7.wouldn’t have been
8.were not9.had studied10.were mended11.(should)hold
12.should have broken / broke13.had understood / said
14.had done / did15.had16.came17.had been
18.were addressing19.is heated20.will stay
Part B:
1.should need / needed2.would tell3.had decided
4.had / taken / came / would not be5.would not be6.would stop
7.should not have seen / waved8.be cut9.have stayed
10.worked11.were12.would have invited / had already come
13.would be14.drove15.should have arrived16.would feel
17.had been / could not have done18.would not have tried
19.had20.should have had
选择题：
1.C2.C3.D4.B5.C6.D7.B8.A9.A10.B
11.B12.A13.C14.C15.D16.B17.B18.D19.C20.D
21.A22.C23.A24.A25.C26.C27.D28.A29.B30.A
31.D32.B33.D34.D35.A36.A37.A38.D39.A40.C
41.C42.A43.A44.D45.A46.B47.D48.A49.C50.B
51.C52.D53.B54.A55.C56.A57.C58.D59.A60.B
第四篇：2015 消费税练习题 附答案
第二章
消费税
一、判断题
（）
1、应征增值税的货物均应征收消费税。
（）
2、消费税的征税环节与增值税一样，都是从生产到流通的所有环节。
（）
3、用外购已税的珠宝玉石生产的珠宝玉石销售计税，允许扣除购进的全部珠宝玉石的已纳税金。
（）
4、某纳税人用外购已税汽车轮胎生产摩托车，销售摩托车计征消费税时允许扣除当期生产领用的已税汽车轮胎的已纳消费税税金。
（）
5、对应税消费品征收消费税后，不再征收增值税。
（）
6、计征消费税和增值税的价格，均为含消费税金不含增值税金的价格。（）
7、当货物为应税消费品时，对其征收增值税的同时也应对其征收消费税。
（）
8、某汽车厂用自产小客车的底盘改装成小货车销售，则销售时应缴纳增值税和消费税。
（）
9、企业受托加工应税消费品代收代缴的消费税，在采用组成计税价格计税时，组价的构成应当是材料成本与加工费之和。
（）
10、委托加工收回的应税消费品，由于受托方未代收代缴消费税，委托方应补交委托加工环节应缴的消费税。
（）
11、进口的所有应税消费品，计算进口消费税的组成计税价格，也就是计算进口增值税的组成计税价格。
12、消费税属于流转税的范畴。（）
13、消费税是在对货物普遍征收增值税的基础上，选择多数消费品再征收一道税。
14、消费税纳税义务人不包括外商投资企业和外国企业。（）
15、消费税具有单一环节征税的特点。（）
16、纳税人将生产的应税消费品换取生产资料、消费资料、投资入股、偿还债务不需要纳消费税。（）
17、委托加工应税消费品是指受托方提供原料和主要材料，并收取加工费加工的应税消费品。（）
18、纳税人采用以旧换新（含翻新改制）方式销售的金银首饰，应按实际收取的不含增值税的全部价款确定计税依据征收消费税。（）
19、金银首饰连同包装物销售的均应并入金银首饰的销售额，计征消费税。（）
20、应税消费品一般在生产、委托加工和进口环节缴纳消费税，在以后的批发、零售等环节中，由于价款中已包含消费税，因此不必再缴纳消费税。（）
21、对饮食业、商业、娱乐业举办的啤酒屋(啤酒坊)利用啤酒生产设备生产的啤酒，不征收消费税。（）
22、舞台、戏剧、影视演员化妆用的上妆油、卸装油、油彩，不属于消费税化妆品税目的征收范围。（）
23、体育上用的发令纸、鞭炮药引线，不属于鞭炮、焰火征税项目。（）
24、消费税中小汽车税目包括含驾驶员座位在内最多不超过9个座位(含)的各类乘用车和各类中轻型商用客车。（）
25、高尔夫球杆的杆头、杆身和握把不属于高尔夫球税目的征收范围。（）
26、高档手表是指销售价格(含增值税)每只在10 000元(含)以上的各类手表。（）
27、消费税中每标准箱卷烟的定额税率是150元。（）
28、啤酒仅适用定额税率。（）
29、消费税应纳税额的计算分为从价计征、从量计征和从价从量复合计征三类计算方法。30、在从价定率办法下，应税消费品连同包装销售的，无论包装是否单独计价，也不论在会计上如何核算，均应并入应税消费品的销售额中征收消费税。（）
31、包装物不作价随同产品销售，而是收取押金(收取酒类产品的包装物押金除外)，且单独核算，又未过期的，此项押金则不应并入应税消费品的销售额中征税。（）
32、因逾期未收回的包装物不再退还的和已收取一年以上的押金，应并入应税消费品的销售额，照章纳税。（）
33、对酒类产品生产企业销售酒类产品(黄酒、啤酒除外)而收取的包装物押金，无论押金是否返还与会计上如何核算，均需并入酒类产品销售额中，依酒类产品的适用税率征收消费税。（）
34、应税消费品的销售额，包括应向购货方收取的增值税税款。（）
35、在计算消费税时，应将含增值税的销售额换算为不含增值税税款的销售额的换算公式为：应税消费品的销售额=含增值税的销售额÷(1+增值税税率或征收率)。（）
36、白酒生产企业向商业销售单位收取的“品牌使用费”是随着应税白酒的销售而向购货方收取的，不属于应税白酒销售价款的组成部分。（）
37、纳税人兼营不同税率的应税消费品，应当分别核算不同税率应税消费品的销售额、销售数量。（）
38、自产自用，就是纳税人生产应税消费品后，不是用于直接对外销售，而是用于自己连续生产应税消费品或用于其他方面。（）
39、纳税人自产自用的应税消费品，除用于连续生产应税消费品外，凡用于其他方面的，于移送使用时纳税。（）
40、委托加工的应税消费品，没有同类消费品销售价格的，按照其他生产者的产品价格估计价格计算纳税。（）
41、对于受托方没有按规定代收代缴税款的，可以免除委托方补缴税款的责任。（）
42、委托加工的应税消费品受托方交货时已代收代缴消费税，委托方收回后直接出售的，应征收消费税同时抵扣已被代收代缴的消费税。()
43、委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税。（）
44、纳税人用委托加工收回的已税珠宝玉石生产的改在零售环节征收消费税的金银首饰，在计税时一律不得扣除委托加工收回的珠宝玉石的已纳消费税税款。（）
三、单项选择题
1、下列商品中，征收消费税的有（）。
A、冰箱
B、空调
C、彩电
D、酒精
2、以下应税消费品中，适用比例税率的有（）。
A、啤酒
B、汽油
C、黄酒
D、其他酒
3、自产自用的应当使用复合税率缴纳消费税的应税消费品的组成计税价格公式是（）。
A、（成本＋利润＋从量税）÷（1＋消费税税率）B、（成本＋利润）÷（1＋消费税税率）C、（完税价格＋关税）÷（1－消费税税率）D、（成本＋利润＋从量税）÷（1－消费税税率）
4、委托加工的应税消费品在（）征收消费税。
A、加工环节
B、销售环节
C、交付原材料时
D、完工提货时
5、下列各项不同用途的应税消费品应纳消费税的有（）。
A、委托加工的应税消费品（受托方已代收代缴消费税），委托方收回后用于直接销售的 B、自产自用的应税消费品，用于连续生产应税消费品的
C、委托加工的应税消费品（受托方已代收代缴消费税），委托方收回后用于连续生产应税 消费品的
D、自产自用的应税消费品，用于在建工程的
6、某酒厂本月销售自产粮食白酒2000斤，每斤酒售价35元，连包装物一起销售，共取得不含税销售额100000元，本月应纳消费税为（）。(注：定额税率0.5元／斤，比例税率20%)
A、1000元
B、18500元
C、25000元
D、21000元
7、一般纳税人销售应税消费品时，如果开具的是普通发票，在计算消费税时，销售额应按下列（）公式换算。
A、含增值税销售额÷(1—17%)
B、含增值税销售额÷(1+17%)
C、含增值税销售额÷(1—消费税税率)
D、含增值税销售额÷(1+消费税税率)
8、下列外购已税消费品连续生产应税消费品销售时，准予扣除外购已纳消费税的有（）。
A、外购已税汽车轮胎生产的小轿车
B、外购已税珠宝玉石生产的金银首饰
C、外购已税酒生产的勾兑酒
D、外购已税两轮摩托车改装的三轮摩托车
9、某汽车厂的自产小汽车抵偿债务，消费税的计税销售额应选择（）。
A、同类消费品中间价
B、同类消费品加权平均价 C、同类消费品最高售价
D、组成计税价格
10、委托加工收回的应税消费品由委托方收回后直接出售，应交纳的税金有（）。
A、消费税
B、增值税
C、消费税和增值税
D、什么税都不交
11、应税消费品的消费税征收的主要环节是（）。
A.零售环节
B.移送环节
C.生产销售环节
D.进口环节
12、应纳消费税的消费品（除烟酒小汽车外）全国平均成本利润率由（）确定。
A.国务院
B.发改委
C.财政部
D.国家税务总局
13、下列关于消费税计税销售额的说法中，正确的是（）。
A.含消费税且含增值税的销售额
B.含消费税而不含增值税的销售额
C.不含消费税而含增值税的销售额
D.不含消费税也不含增值税的销售额
14、征收消费税的车辆包括（）。
A.越野吉普车
B.电动汽车
C.沙滩车
D.大客车
15、下列情况应征收消费税的有（）。
A.药厂外购已税酒精配制成含酒精膏药后销售
B.商业外购已税珠宝加工成金银首饰后销售
C.收回税后的委托加工实木地板用于职工福利
D.收回税后的委托加工粮食白酒直接出售
16、下列商品售价直接可用于计算消费税的是（）。
A.卡车出厂价
B.化妆品厂的戏剧卸装油出厂价
C.钻石饰品的出厂价
D.高尔夫球袋的出厂价
17、下列应视同销售缴纳消费税的情况有（）。
A.将外购的已税消费品继续加工成应税消费品
B.将委托加工的应税消费品继续加工成应税消费品
C.自制应税消费品继续加工成应税消费品
D.自制应税消费品用于向外投资
18、下列不用交纳消费税的情形是（）。
A.生产销售摩托车
B.委托加工摩托车
C.进口摩托车
D.购买摩托车
19、用于换取生产资料的卷烟，应该按照（）作为计税依据，计征消费税。
A.同类商品的平均价格
B.同类商品的最低价格
C.同类商品的最高价格
D.税务机关估定的价格
20、用于抵偿债务的本企业生产的香烟，应按（）作为计税依据，计征消费税。
A.同类商品的平均价格
B.同类商品的最高价格
C.同类商品的最低价格
D.税务机关估定的价格
21、下列货物中应征消费税的有（）。
A.商店销售外购啤酒
B.商店销售自制啤酒
C.商店销售化妆品
D.商店销售卷烟
22、某汽车轮胎厂为增值税一般纳税人，下设一非独立核算的门市部，8月份该厂将生产的一批汽车轮胎交门市部，计价60万元。门市部将其零售，取得含税销售额77.22万元。汽车轮胎的消费税税率为3％，该项业务应缴纳的消费税额为（）。
A.0.9万元
B.1.56万元
C.1.98万元
D.3.54万元
23、某啤酒厂销售A型啤酒20吨给副食品公司，开具税控专用发票收取价款58000元，收取包装物押金3000元，该啤酒厂应缴纳的消费税是（）。
A.3000元
B.4400元
C.5000元
D.6000元
24、某小轿车生产企业为增值税一般纳税人，12月份生产并销售小轿车300辆，每辆含税销售价格17.55万元，适用消费税税率9％，该企业12月份应缴纳消费税（）。
A.395万元
B.405万元
C.283.5万元
D.205.5万元
25、某纳税人自产一批护肤护发品用于本企业职工福利，没有同类产品价格可以比照，需按组成计税价格计算缴纳消费税。其组成计税价格为（）。
A.(材料成本+加工费)÷(1-消费税税率)
B.(成本+利润)÷(1-消费税税率)
C.(材料成本+加工费)÷(1+消费税税率)
D.(成本+利润)÷(1+消费税税率)
26、委托加工的消费品在收回时，受托方无同类消费品价格，委托方应纳消费税的组成计税价格为（）。
A.(材料成本+加工费)÷(1-消费税税率)
B.(成本+利润)÷(1-消费税税率)
C.(材料成本+加工费)÷(1+消费税税率)
D.(成本+利润)÷(1+消费税税率)
27、A建材商城将一批成本为18144元的原木送往B实木地板厂，委托B实木地板厂为A加工特制木地板用于销售，合同注明，A须支付B实木地板厂加工费和辅料费含增值税金额7020元，A企业提货时被代收代缴的消费税为（）。
A.1464.21元
B.1410.53元
C.1368.42元
D.1270.74元
28、下列各项应税消费品中，应在零售环节缴纳消费税的是（）。
A.化妆品
B.玉石首饰
C.镀金、包金饰品
D.钻石饰品
29、未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的（）。
A.从低适用税率
B.从高适用税率
C.不缴税
D.税务局估计定额税 30、纳税人自产自用的应税消费品，用于连续生产应税消费品的（）。
A.应纳税
B.减半纳税
C.先征后退
D.不纳税
31、纳税人自产自用的应税消费品，凡用于其他方面，应当纳税的，按照（）计算纳税。
A.税务局估定价格
B.市场均价
C.纳税人生产的同类消费品的销售价格
D.市场最高价
32、委托加工的应税消费品（）。
A.由委托方回所在地自行缴纳税款
B.委托方收回后在受托方所在地
C.受托方交货时代收后在委托方所在地 D.由受托方在向委托方交货时代收代缴税款
33、用于连续生产应税消费品的委托加工收回的应税消费品准予从应纳消费税税额中按（）计算扣除已纳消费税税款。
A.当期平均库存量
B.期初减去期末库存量
C.当期领用消费品的买价
D.当期生产领用数量
34、纳税人委托个体经营者加工应税消费品，一律于（）缴纳消费税。
A.受托方代扣后在受托方所在地
B.受托方代扣后在委托方所在地
C.委托方收回后在委托方所在地
D.委托方收回后在受托方所在地
35、消费税纳税人以1个月为一期纳税的自期满之日起（）内申报纳税。
A.5日
B.10日
C.15日
D.30日
36、消费税纳税人采用赊销和分期收款结算方式的，其纳税义务发生时间为（）
A.发出货物的当天
B.收到货款的当天
C.合同规定的收款日期当天
D.双方约定的任一时间
四、多项选择题
1、下列货物征收消费税的有（）。
A、啤酒
B、汽车轮胎
C、保健食品
D、金银首饰
2、下列几种情况，属于自制应税消费品的有（）。A、由受托方提供原材料生产的应税消费品
B、受托方先将原材料卖给委托方，然后再接受加工的应税消费品
C、由委托方提供原材料和主要材料，受托方只收取加工费和代垫部分辅助材料费加工的应税消费品
D、由受托方以委托方名义购进原材料生产的应税消费品
3、下列商品中适用定额税率征收消费税的商品有（）。A、汽油
B、柴油
C、小汽车
D、啤酒
4、纳税人自产的应税消费品（）项目时，应视同销售计征消费税。A、用于在建工程
B、用于连续生产应税消费品
C、用于广告
D、用于赞助
5、下列应税消费品中，采用复合计税方法计算消费税的有（）。
A、烟丝
B、卷烟
C、白酒
D、酒精
6、从价定率计征消费税时，销售额中应包括（）。
A、价款
B、价外费用
C、消费税金
D、增值税金
7、某地板生产企业将一批实木地板用作职工福利，其成本为8万元，消费税税率为5%，消费税成本利润率为5%，则其计税销售额(组价)为（）。
A、消费税组价为8.842万元
B、消费税组价为9.263万元
C、增值税组价为8.842万元
D、增值税组价为9.263万元
8、委托加工应税消费品消费税的组成计税价格中应包括的项目有（）。
A、加工费用
B、委托方提供加工材料的实际成本
C、受托方代垫辅助材料的实际成本
D、受托方代收代缴的消费税金
9、消费税属于（）
A.价内税
B.价外税
C.流转税
D.财产税
10、征收消费税的目的是（）
A.促进人们消费征税商品
B.保证国家财政收入
C.调节产品结构
D.引导消费方向
11、消费税纳税义务人是中华人民共和国境内（）的单位和个人
A.生产应税消费品
B.委托加工应税消费品
C.进口应税消费品
D.购买应税消费品
12、下面可能成为应税消费品的消费税征收的环节的是（）
A.出口环节
B.零售环节
C.进口环节
D.生产销售环节
13、在零售环节缴纳消费税的应税消费品有（）
A.翡翠玉佛
B.钻石胸针
C.珊瑚珠串
D.18k金镶嵌翡翠耳钉
14、下列情况中应征消费税的有（）
A.将应税消费品发给职工使用
B.出厂前进行化学检验的化妆品
C.作为展销样品后收回的化妆品
D.用于广告给客户试用化妆品
15、下面各项可以不缴纳消费税的有（）
A.委托加工的应税消费品（受托方已代收代缴），委托方收回直接销售的B.自产自用的应税消费品，用于连续生产应税消费品的C.有出口经营权的生产性企业生产的直接出口的应税消费品
D.自产自用的应税消费品，用于非应税消费品的
16、消费税中的税目--烟，包括（）
A.卷烟
B.雪茄烟
C.烟丝
D.烟叶
17、以外汇结算销售额的，其销售额的人民币折合率可以选择结算的（）
A.当天
B.当月1日
C.当月月末
D.当季季末
18、下列项目中，应当征收消费税的有（）
A.木制一次性筷子
B.每只9000元以上的手表
C.高档护肤护发品
D.游艇
19、下面属于“价外费用”的是（）
A.价外收取的基金、集资费、返还利润
B.补贴、违约金和手续费
C.包装费、储备费、优质费
D.运输装卸费、代收款项、代垫款项 20、纳税人用于（）等方面的应税消费品，应当以纳税人同类应税消费品的最高销售价格作为计税依据计算消费税
A.换取生产资料
B.换取消费资料
C.投资入股
D.抵偿债务
21、下面不得作为委托加工应税消费品，而应当按照销售自制应税消费品缴纳消费税的情况是（）
A.由受托方提供原材料生产的应税消费品
B.受托方先将原材料卖给委托方，然后再接受加工的应税消费品
C.由受托方以委托方名义购进原材料生产的应税消费品
D.委托方提供主要原材料，受托方收取加工费的应税消费品
22、下列各项中，可按委托加工应税消费品的规定征收消费税的有（）
A.受托方代垫原料，委托方提供辅助材料的
B.委托方提供原材料和主要材料，受托方代垫部分辅助材料的 C.受托方负责采购委托方所需原材料的 D.委托方提供原料、材料和全部辅助材料的
23、下面准予扣除外购消费品已缴纳消费税的情况是（）
A.外购已税烟丝生产的卷烟
B.外购已税珠宝玉石生产的贵重首饰及珠宝玉石
C.外购已税实木地板为原料生产的实木地板
D.外购已税鞭炮焰火生产的鞭炮焰火
24、允许扣除已纳税款的外购应税消费品的来源只限于（）
A.从工业企业购进的应税消费品
B.从境内商业企业购进的应税消费品
C.进口环节已缴纳消费税的应税消费品
D.从任何国内、外企业购进的消费品
25、对于委托加工应税消费品，受托方未按规定代收代缴税款的，下列说法错误的有（）。
A.受托方代委托方补缴税款
B.委托方补缴税款
C.按受托方同类消费品价格补缴税款
D.一律组成计税价格补缴税款
26、委托方补征税款的计税依据是（）。
A.按受托方同类消费品价格补缴税款
B.收回的委托加工的应税消费品已经直接销售的，按销售额计税；
C.尚未销售或不能直接销售的(如收回后用于连续生产等)，按组成计税价格计税
D.按照市场均价计算税款
27、下面连续生产的应税消费品准予从应纳消费税税额中按当期生产领用数量计算扣除委托加工收回的应税消费品已纳消费税税款的有（）
A.以委托加工收回的已税汽车轮胎生产的汽车轮胎
B.以委托加工收回的已税摩托车生产的摩托车
C.以委托加工收回的已税杆头、杆身和握把为原料生产的高尔夫球杆
D.以委托加工收回的已税润滑油为原料生产的润滑油
28、下列不可抵扣外购应税消费品的已纳税额的项目有（）
A.为生产化妆品而领用的酒精
B.为零售金银首饰而出库的金银首饰
C.为研制口红而购入的化工染料
D.领用外购已税白酒勾兑白酒
29、下面属于纳税人自产自用的应税消费品，于移送使用时纳税的情况是（）
A.馈赠、赞助、集资、广告
B.样品、职工福利、奖励
C.生产非应税消费品和在建工程
D.用于管理部门、非生产机构，提供劳务
30、下面各项中，应当征收消费税的有（）
A.用于本企业连续生产的应税消费品
B.用于奖励代理商销售业绩的应税消费品
C.用于本企业生产性基建工程的应税消费品
D.用于捐赠国家指定慈善机构的应税消费品
31、某商场委托某工业企业加工消费税应税货物一批，该加工企业将加工好的应税货物交付商场时，未代收代缴消费税，后经查出，主管税务机关对该项行为的税务处理方法有（）
A.加工企业应按规定补税
B.商场应按规定补税
C.对加工企业应给予处罚
D.对商场给予处罚
32、某啤酒厂销售啤酒不含增值税价格为2850元，收取价外费用140元，单独核算包装物押金50元（押金期限3个月），则该企业的增值税和消费税计算是（）
A.每吨增值税计税销售额3012.39
B.每吨增值税计税销售额2926.66 C.每吨消费税额250元
D.每吨消费税额220元
五、计算题
1．某化妆品公司把一批自产化妆品用于职工福利，其成本为8万元，消费税税率为30%，消费税成本利润率为5%，则其消费税的计税销售额为多少万元。
2．某化妆品公司长期委托某日用化工厂加工某种化妆品，收回后以其为原材料继续生产化妆品销售。一年来，受托方一直按同类化妆品每千克60元的销售价格代收代缴消费税，2012年10月公司收回加工好的化妆品4000千克，全部用于连续生产，当月销售连续生产的化妆品800箱，每箱销售价格600元(不含税)，化妆品适用的消费税税率为30%；则当月该公司销售化妆品应纳消费税为多少元。
3．某化妆品有限公司委托某化工厂加工化妆品1000套。化工厂没有该种化妆品同类产品的销售价格，该批化妆品原料成本为4550元，支付加工费1400元，增值税238元，则某化工厂应代收代缴消费税为多少元。(已知消费税税率为30%)4．某进出口公司3月进口小轿车120辆，每辆到岸价格为7万元人民币，该公司销售其中的110辆，每辆价税合并定价23．4万元，已知小轿车进口关税税率为110%，消费税税率为5%。计算该企业本月应纳的增值税、消费税额。
5．某酒厂5月发生下列业务：销售粮食白酒1000公斤，售价为10296元(含增值税额)；用自产的散装粮食白酒5吨生产非应税消费品，每吨成本为6000元，成本利润率为10%；发送给本厂职工粮食白酒每人10瓶，共计200箱，每箱6公斤，同类白酒的不含税单价为10元／公斤。（白酒从价税20%，从量税为每500克0.5元）
根据上述资料计算该企业应纳消费税和增值税税额。
6．某化妆品厂3月销售一批化妆品，适用消费税税率为30%，不含税价款100万元，货款已收到，货物已经发出，增值税税率为17%，同时两个月前收取包装物租金2340元，押金23400元，购销双方约定，两个月归还包装物并退还押金，但购货方违约逾期未归还包装物，没收押金。
根据上述资料回答下列问题(本月无进项税额)：(1)收取包装租金应纳的增值税和消费税为多少元。
(2)没收包装物押金应纳增值税和消费税为多少元。(3)化妆品厂3月应纳增值税为多少元。(4)化妆品厂3月应纳消费税为多少元。7．某日化厂8月发生下列业务：
(1)从国外进口一批化妆品香粉，关税完税价格60000元，缴纳关税35000元。
(2)以价值80000元的原材料委托其他厂加工防皱化妆品，支付加工费55000元，该批加工产品已收回(防皱化妆品受托方没有同类货物价格可以参考)。
(3)用价值68000元的护肤护发品与价值32000元的防皱化妆品组成礼品盒销售，销售额120000元。（化妆品消费税税率30%）。
根据上述资料计算该日化厂8月份应纳消费税为多少元。
8．某外贸企业4月份从国外进口80辆摩托车，关税完税价格200万元，当月销售70辆，每辆售价为4万元(不含税)，又从国内一生产厂家购进摩托车100辆，取得增值税专用发票上注明的价款为200000元，当月销售80辆，每辆销售额为3510元(含增值税)，摩托车进口关税税率为20%，消费税税率为10%。
根据上述条件回答下列问题：
(1）进口环节应纳的增值税、消费税为多少元。(2)销售摩托车应纳的增值税为多少元。
9、某卷烟厂（一般纳税人）委托某烟丝加工厂(小规模纳税人)加工一批烟丝，卷烟厂提供的烟叶在委托加工合同上注明成本8万元。烟丝加工完，卷烟厂提货时，加工厂收取加工费，开具普通发票上注明金额1.272万元，并代收代缴了烟丝的消费税。卷烟厂将这批加工收回的烟丝50%对外直接销售，收入6.5万元，另50%当月全部用于生产卷烟。本月销售卷烟40标准箱，取得不含税收入60万元。
请根据以上业务计算：(1)烟厂应纳的消费税税额；
(2)受托方应纳的增值税额(烟丝消费税税率为30%，卷烟消费税税率为45%，固定税额为每大箱150元)。
六、综合提高题
某汽车制造企业为增值税一般纳税人，生产小轿车(消费税税率为5%)，每辆不含税价格为10万元，今年4月发生以下业务：
(1)与某特约经销商签订了40辆小轿车的代销协议，代销手续费5%，当月收到经销商返回的30辆小轿车的代销清单及销货款(已扣除手续费)和税款，考虑到与其长期业务关系，汽车厂开具了40辆小轿车的增值税专用发票；
(2)赠送给某协作单位小轿车3辆，并开具了增值税专用发票，同时请运输企业向协作单位开具了0.6万元的运费发票并转交给了协作单位；
(3)用一辆小轿车与空调厂家交换了30台空调，用于改善办公条件，考虑双方换人的货物均作固
定资产管理，故均未开具增值税专用发票，也不再进行货币结算；
(4)将本企业售后服务部使用三年的2辆小轿车（每辆原入账价为8万元），每辆定价4.24万元销售给了某企业；
(5)提供汽车修理服务，开具普通发票上注明的销售额为5.85万元；
(6)本月购进生产材料，取得增值税专用发票上注明增值税14万元，货已到达尚未验收入库，贷款只支付70%，其余30%下月一次付清，并支付购货运输费3万元(有货票)；
(7)进口一批汽车轮胎，进口关税为14万元，海关代征的消费税为6万元，代征的增值税10万元，货已入库，本月生产领用50%；
该企业月末计算缴纳的流转税金如下：
应纳增值税＝[30×10×(1—5%)+3×10]×17%—(14×70%十3×7%十0.6× 7%十10)＝53.55—20.052＝33.498(万元)应纳消费税＝[30×10×(1—5%)十3×10]×5%—6×50%＝15.75—3＝12.75(万元)请按税法规定，分析该企业当月纳税计算是否正确，如有错误(包括开具专用发票错误)，请指出错在何处?并正确计算当月应纳的消费税与增值税。
一、判断题
1-10××√×× √√××√ 11-20×√××√ ××√√√
21-30×√√√× ×√√√√ 31-40√√√×√ ×√√√× 41-44××√√
二、单选题
1-10DDDDD
DBDCD
11-20CDBAB
DDDCB
21-30BCCBB
ADDBD
31-36CDDCC
C
三、多选题
1、ABD
ABD
ABD
ACD
BC
6、ABC
AC
ABCD
AC
BCD
11、ABC
BCD
BD
AD
ABC
16、ABC
AB
ACD
ABCD
ABCD
21、ABC
BD
ABCD
AC
ACD
26、BC
ABCD
ABCD
ABCD
BCD
31、BC
BC
第五篇：婚姻法练习题(附答案)
婚姻法练习题（附答案）
一、单项选择题(每小题 1 分)1.中华人民共和国第一部婚姻法的施行日期是(C)A.1951 年 1 月 1 日 B.1950 年 4 月 13 日 C.1950 年 5 月 1 日 D.1950 年 3 月 8 日 2.下列行为中哪一种属于遗弃行为(D)A.经常打骂妻子 B.限制子女人身自由
C.不送适龄子女上学接受义务教育 D.夫或妻不履行扶养对方的义务
3.甲(男)的外祖母乙是丙(女)的父亲丁的胞姊因此(A)A.乙是丙的姑母丁是甲母的舅父 B.乙是丙的姨母丙是乙的甥女 C.乙是丙的舅母丁是甲母的叔父 D.乙是丙的婶母丙是乙的侄女 4.妯娌作为一种姻亲她们属于(D)A.血亲的配偶 B.配偶的血亲
C.血亲的配偶的血亲 D.配偶的血亲的配偶 5.我国的法定夫妻财产制属于(D)A.一般共同制 B.劳动所得共同制 C.动产及所得共同制 D.婚后所得共同制 6.按照我国法定夫妻财产制
下列财产中哪一项属于夫妻个人财产(B)A.婚后一方接受亲友馈赠的财物
B.一方在婚前接受继承而于婚后实际取得的财产 C.夫妻分居两地分别管理、使用的婚后所得财产 D.婚后一方所得的奖金 7.男女双方自愿离婚的婚姻登记管理机关在发给离婚证时当(B)A.由双方妥为保存 B.由婚姻登记管理机关注销 C.由婚姻登记机关监督自行销毁 D.交双方所在单位人事部门保存
8.下列各种亲属关系中属于直系拟制血亲的有(B)2 A.外祖父母与外孙子女 B.养父母与养子女 C.祖父母与孙子女
D.继父母与未受其抚养教育的继子女
9.配偶一方死亡另一方送养未成年子女的(C)A.社会福利机构有优先抚养的权利 B.未亡一方的父母有优先抚养的权利 C.死亡一方的父母有优先抚养的权利 D.死亡一方的兄弟姐妹有优先抚养的权利
对于双方原来的结婚证
应10.依照我国《收养法》的规定收养关系成立的必经程序是(D)A.办理收养公证 B.订立收养协议
C.订立收养协议并办理公证 D.进行收养登记
11.按照有关的司法解释配偶一方下落不明达到一定时间对方起诉离婚经公告查找确无
(B)A.一年 B.二年 C.三年 D.四年
12.离婚后子女抚育费的给付期限(A)A.一般至子女 18 周岁为止 B.一律至子女 18 周岁为止 C.一般至子女结婚成家时为止 D.一律至子女结婚成家时为止
13.生父主动认领非婚生子女的称为(C)A.注定认领 B.约定认领 C.任意认领 D.强制认领
14.中国公民和外国人到我国婚姻登记管理机关申请结婚登记在申请后的多长期限内办理
(A)A.一个月内 B.二个月内 C.三个月内 D.二周以内
15.中华人民共和国公民和外国人离婚适用(C)A.原告的本国法或住所地法律B.婚姻缔结地法律
C.受理案件的法院所在地法律 D.被告的本国法或住所地法律 16.李某丈夫的嫂子是李某的
A.血亲的配偶 B.配偶的血亲 C.血亲的配偶的血亲 D.配偶的血亲的配偶
17.甲男与乙女原系出自同一外祖父母的表兄妹后来该男被他人收养
A.准予结婚 B.禁止结婚
C.如恋爱时间很长可以结婚 D.能否结婚从习惯
依我国 18.未成年子女对国家、集体或他人造成损害时父母应承担A.行政责任 B.刑事责任 C.民事责任 D.一切责任
19.我国法定夫妻财产制是 A.劳动所得共同制 B.一般共同制 C.婚后所得共同制 D.分别财产制
20.依照我国法律规定涉外结婚适用A.婚姻缔结地法律 B.男方住所地法律 C.女方住所地法律 D.男女一方出生地法律 21.甲办理 男周岁为达到与乙
女
周岁
结婚的目的故意隐瞒乙的真实年龄
A.以办理结婚登记时未达到法定婚龄为由宣告婚姻无效 B.对乙的请求不予支持
C.宣告婚姻无效确认为非法同居关系并予以解除
D.认定为可撤销婚姻乙可行使撤销权
22.“夫妻双方都有参加生产、工作、学习和社会生活的自由一方不得对他方加以限制和
A.婚姻自由原则 B.男女平等原则
C.保护妇女、儿童忽然老人合法权益原则 D.一夫一妻原则
确选项前的字母填在题后的括号内。每小题 2 分。
1.依照《婚姻登记管理条例》的规定下列哪些证件和证明是当事人在申请离婚登记时所 必须出具的(ABCD)A.户口证明 B.居民身份证 C.离婚协议书 D.结婚证
2.婚姻终止的原因包括(BCD)A.婚姻无效
B.婚姻当事人一方自然死亡 C.婚姻当事人一方被宣告死亡 D.离婚
3.要求离婚的当事人必须按诉讼程序办理的情形有(AD)
A.一方为外籍华人 B.一方为港、澳同胞 C.一方为海外华桥
D.一方为居住在我国的外国侨民
4.依照有关司法解释下列财产中属于夫妻个人财产的有(ABD)A.复员军人从部队带回的医药补助费和回乡生产补助费
B.复员、转业军人所得的复员费、转业费结婚时间在 10 年以下的 C.夫妻分居两地分别管理、使用的婚后所得财产 D.一方婚前个人所有的财产年的
5.在我国自然血亲的父母子女是指(AC)A.生父母与非婚生子女 B.继父母与继子女 C.生父母与婚生子女 D.养父母与养子女
6.依照我国《收养法》的规定
收养孤儿、残疾儿童或在社会福利机构抚养的查找不到生
(BC)A.收养人须年满 30 周岁B.收养人须无子女 C.只能收养一名
D.收养人有抚养教育被收养人的能力
婚后由双方共同使用、经营、管理的贵重生活资料尚不满 4 7.按照我国法定夫妻财产制夫妻共同财产的范围包括婚姻关系存续期间(ABCD)A.一方或双方劳动所得的收入和购置的财产
B.一方或双方由知识产权取得的经济利益或从事承包、租赁等生产经营活动的收入 C.一方或双方继承、受赠的财产或取得的债权 D.一方或双方的其他合法收入
8.下列各组亲属称谓中全部属于姻亲的有(ACD)A.伯母、姨父、妹夫、女婿 B.外甥媳、外祖父、表嫂、舅父 C.岳父母、儿媳、嫂、弟媳 D.公婆、舅母、姑父、表姐夫
9.根据《母婴保健法》的规定婚前医学检查包括对下列疾病的检查(ABD)A.严重遗传性疾病 B.指定传染病 C.性生理缺陷 D.有关精神病
10.根据有关司法解释弟、妹对兄、姐履行扶养义务的条件是(BCD)A.兄、姐已退休
B.兄、姐丧失劳动能力、孤老无依 C.弟、妹是由兄、姐抚养长大的 D.弟、妹有负担能力
11.罗马市民法中婚姻终止的原因是A.配偶死亡
B.自由权的丧失 C.离婚 D.市民权的丧失 12.下面说法正确的是
A.寄养不产生依法拟制的父母子女关系
B.社会福利机构对孤儿、弃婴和儿童的收容养育不发生父母子女关系 C.养子女与生父母及其他亲属的自然血亲关系仍然存在 D.收养与立嗣没有什么不同
13.下列各种亲属关系中属于直系拟制血亲的有A.生父母与已认领的非婚生子女 B.继父母与受其抚养教育的继子女 C.养父母与养子女D.继父母与未受其抚养教育的继子女 14.下列说法哪些是正确的?(ABCD)A.家庭是一个亲属团体 B.家庭须有共同经济
C.家庭成员间互享法定权利、互负法定义务 D.亲属未必是家庭成员
15.根据有关司法解释尚未独立生活的成年子女在下列哪些情形下父母仍应负担必要的
A.尚在大学就读的 B.确无独立生活能力和条件的 C.丧失劳动能力的
D.虽未完全丧失劳动能力但其收入不足以维持生活的 16.有下列情形之一的禁止结婚A.直系血亲
B.三代以内的旁系血亲
C.患有医学上认为不应当结婚的疾病 D.表兄与表妹
17.夫妻在婚姻关系存续期间所得的下列财产归夫妻共同所有A.工资、奖金 B.生产、经营的收益 C.知识产权的收益 D.只属于男方继承的财产
18.有下列情形之一的为夫妻一方的财产A.一方的婚前财产
B.一方因身体受到伤害获得的医疗费、残疾人生活补助费等费用 C.遗嘱或赠与合同中确定只归夫或妻一方的财产 D.一方专用的生活用品
19.具有下列那种情形调解无效的应准予离婚A.重婚或有配偶者与他人同居的 B.实施家庭暴力或虐待、遗弃家庭成员的 C.有赌博、吸毒等恶习屡教不改的
D.因感情不和分居满二年的
20.具有下列那种情形男方不得提出离婚A.女方在怀孕期间 B.女方分娩后一年内 C.女方中止妊娠后六个月内 D.女方怀孕是因与他人通奸所致21.有下列情形之一调解无效的应准予离婚A.甲经常暴力打老婆
B.乙在外面长期与一男子同居乙的丈夫人民法院提出了离婚要求 C.丙吸毒恶习屡教不改妻子提出了离婚请求 D.丁与妻子因感情不和从 2000 年分居到 2004 年的双方都提出了离婚的诉讼请求
22.有下列情形之一导致离婚的无过错方有权请求损害赔偿重婚的
有配偶者与他人同居的 实施家庭暴力的 虐待、遗弃家庭成员的 23.我国婚姻法的禁止性规定有 A.禁止包办婚姻 B.禁止借婚姻索取财物 C.禁止重婚、禁止家庭暴力 D.禁止有配偶者与他人同居
1.下列说法哪些是正确的?()A.家庭是一个亲属团体 B.家庭须有共同经济
C.家庭成员间互享法定权利、互负法定义务 D.亲属未必是家庭成员
2.婚姻家庭法领域里的财产关系同其他民事法律领域里的财产关系相比较特 点?()A.反映了商品经济的要求 B.参与人间具有特定亲属身份 C.主体只能是公民 D.具有等价有偿性质 3.配偶的血亲包括()A.岳父母 B.嫂子 C.姑父 D.姐夫
4.在我国进行结婚登记是婚姻成立的()A.必须法定程序 B.唯一法定程序 C.法定程序之一 D.法定程序的补充
具有以下哪些5.下列关于继父母、继子女的说法正确的有()8 A.没有形成抚养教育关系的继父母继子女属于姻亲关系 B.有抚养教育关系的继父母子女间发生父母子女的权利义务关系 C.有抚养教育关系的继父母继子女为拟制血亲 D.继子女与继父母形成抚养教育关系后消 除
6.离婚后一方要求变更子女抚养关系应予支持的情形有A.与子女共同生活的一方因患严重疾病而无力继续抚养子女
B.与子女共同生活的一方与子女共同生活对子女身心健康确有不利影响 C.与子女共同生活的一方有虐待子女的行为
D.10 周岁以上的子女愿随另一方生活该方有抚养能力的 7.按照寺院法的亲等计算法A.伯叔与侄子女 B.堂兄弟 C.表兄弟 D.同胞兄弟姊妹 8.按照我国法定夫妻财产制A.双方或一方的劳动收入
B.双方或一方继承、受赠或受遗赠所得的财产 C.双方或一方的其他合法收入 D.未成年子女受赠所得的财产 9.我的外曾祖父母是我的夫妻共同财产包括婚姻关系存续期
属于二亲等的血亲包括
与不和自己共同生活的生父母间的权利义务关系A.旁系长辈血亲 B.旁系长辈姻亲 C.直系长辈血亲 D.直系长辈姻亲 10.我国古代最常见的一种离婚方式是A.和离 B.出妻 C.呈诉离婚 D.义绝
分
1.婚姻家庭的属性是 社会属性。
2.婚姻家庭有 人口再生产 职能、教育 职能和 组织经济生活 职能。3.我国实行 一夫一妻、男女平等、婚姻自由 的婚姻制度。
4.非婚生子女享有与婚生子女__同等__ 的权利,任何人不得危害和歧视。
5.根据《婚姻登记管理条例》的规定城市的婚姻登记管理机关是 街道办事处、市辖区 的和不设区的市的人民政府的 民政部门。
6.有负担能力 的兄姐对 父母已死亡 或 父母无力抚养 的未成年弟妹有扶养义 务。
7.人民法院审理请求宣告婚姻无效或撤销婚姻的案件序。
8.申请宣告可撤销婚姻的主体是 受胁迫的婚姻当事人本人。
9.婚姻法规定的禁婚亲的范围是 直系血亲、三代以内的旁系血亲结婚。10.现役军人的配偶提出离婚的一般应经 军人 同意。
11.《中华人民共和国婚姻法》规定在我国实行婚姻自由、一夫一妻、男女平等的婚姻 制度。
12.我国婚姻法规定禁止包办、买卖 婚姻和其他干涉婚姻自由的行为。禁止借婚姻 索取财物。禁止重婚。禁止 有配偶者与他人同居。禁止家庭暴力。禁止家庭
应适用 简易 程序或 普通 程
成员间的虐待和遗弃。13.结婚必须男女双方完全自愿不许任何一方对他方加以强迫或任何第三者加以干涉。结
周岁女不得早于 20 周岁。晚婚晚育应予鼓励。
14.因胁迫结婚的受胁迫的一方可以向婚姻登记机关或人民法院请求撤销该婚姻。受胁迫
结婚登记 之日起一年内提出。被非法限制人身自
年内提出。
15.我国婚姻法规定无效或被撤销的婚姻自始无效。当事人不具有夫妻的权利和义务。
无过错
16.夫妻可以约定婚姻关系存续期间所得的财产以及婚前财产归各自所有、共同所有或部分 各自所有、部分共同所有。约定应当采用 书面 形式。夫妻对婚姻关系存续期间所得
夫
或妻一方 所有的财产清偿。17.离婚后一方抚养的子女
另一方应负担必要的____生活费___和__教育费___的一部或
18.离婚后不直接抚养子女的父或母有__ 探望子女 _ 的权利19.我国法律规定现役军人的配偶要求离婚须得 军人同意 大过错的除外。
20.对重婚的对实施家庭暴力或虐待、遗弃家庭成员构成犯罪的依法追究刑事责任。受
自诉
人民检察院应当依法提起公诉。
公安机关应当依法侦查
另一方有协助的义务。但军人一方有重 21 新婚姻法分为 6 章 51 条。女方在怀孕期间、分娩后一年内 或 中止妊娠后六个月内
男方不得提出离婚。我国处理婚约问题的指导思想是 订婚不是婚姻成立的必要手续和条件、婚 约没有法律约束力。申请宣告婚姻无效的主体是 婚姻当事人及利害关系人。25.我国法律规定判决离婚的标准是 感情确已破裂经调解无效。26.按照罗马计算法表舅与表外甥是 5 亲等 亲等。27.中国古代用于调整婚姻家庭关系的规范主要是 礼。
28.拟 制 直 系 血 亲 包 括 养 父 母 子 女、形 成 抚 养 教 育 关 系 的 继 父 母 子 女、________________________。
29.有负担能力的祖父母、外祖父母对于__父母已死亡或____ 或 父母无力抚养 ______ 的未成年孙子女、外孙子女有抚养的义务。
30.我国处理婚约问题的指导思想是_订婚不是婚姻成立的必要手续和条件约 束力。
31.女方在 怀孕期间、分娩后一年内、中止妊娠后六个月内
男方不得提出离婚。
婚约没有法律32.离婚后不直接抚养子女的父或母有__探望子女___权另一方有协助__的义务。33.申请宣告婚姻无效的主体是__婚姻当事人、利害关系人_________。34.我国法律规定判决离婚的标准是 感情确已破裂经调解无效。35.根据发生原因亲属可分为___配偶、血亲、姻亲。
四、名词解释 1.婚姻(按一般概念表述)是为当时社会制度所确认的男女两性互为配偶的结合。2.虐待 是指以作为或不作为的形式对家庭成员歧视、折磨、摧残使其在精神 上、身体上蒙受损害的违法行为。
3.亲属 基于婚姻、血缘和法律拟制而形成的一种社会关系。4.夫妻财产制
妻财产制为依据。5.寄养
他人代其抚养子女。6.法定婚龄
7.拟制血亲
亲同等的权利和义务的亲属。8.家庭暴力
庭成员的身体、精神等方面造成一定伤害后果的行为。9.亲系是亲属的系统或亲属间的血缘联系。10.事实婚姻是法定婚姻的对称是指没有配偶的男女未进行结婚登记便以夫妻关系同居
11.计划生育的本意是指通过生育机制有计划地调节人口增长速度包括提高和降低人口的
12.有配偶者与他人同居是指有配偶者与婚外异性不以夫妻名义持续地稳定地共同居 住生活行为。
分
1.新婚姻法的哪些规定体现了“保护老人的合法权利”原则
2.简述新婚姻法规定的夫妻感情确已破裂的情形。
遗弃家庭成员的。③有赌博、吸毒等恶习屡教不改的。④因感情不和分居满二年的。⑤其 他导致感情破裂的情形。3.简述新婚姻法规定的夫妻个人财产的范围。的 财产。
4.除了婚姻法亲属关系在其他民事法律上的效力有哪些?试举例说明。(1)一定的亲属关系是监护的基础法律关系
(2)一定的亲属可作为无民事行为能力和限制民事行为能力人的法定代理人(3)一定的亲属得依法提出宣告失踪和宣告死亡的申请
(4)失踪人的财产由其一定的亲属代为管理
(5)按照一定的亲属关系确定法定继承人的范围和顺序(6)列入法定继承人范围的亲属得为遗嘱继承人等等。
5.依照我国《收养法》的有关规定继父或者继母经继子女的生父母同意可以收养继子
?
(1)生父母有特殊困难无力抚养子女(2)收养人无子女
(3)收养人有抚养教育被收养人的能力(4)未患有在医学上认为不应当收养子女的疾病(5)收养人须年满 30 周岁
(6)被收养人不满 14 周岁以及收养一名。
以及撤销失踪宣告和死亡宣告的申 6.新婚姻法关于实施家庭暴力的有关规定。
(1)总则部分禁止家庭暴力。(2)离婚部分实施家庭暴力的可作为确认夫妻感情确 已破裂的情形之一。(3)救助措施和法律责任部分
7.述婚姻法关于父母子女权利义务的规定。
①父母对子女负有抚养教育的义务。②父母有保护和教育未成年子女的权利和义务。③ 子女对父母有赡养扶助的义务。④子女不得干涉父母的婚姻权利。⑤父母子女有相互继承遗 产的权利。8.姻法规定的离婚过错损害赔偿的法定事由。
①一方重婚的。②一方与他人同居的。③一方实施家庭暴力的。家庭暴力包括对配偶的暴 力以及对其他家庭成员的暴力。④一方虐待、遗弃家庭成员的。
六、论述题与案例分析题
1.浅析我国新婚姻法确立的无效婚姻制度。
和最新司法解释关于婚姻无效的法律后果的规定。③申请宣告婚姻无效的主体、宣告婚姻无 效的机关、宣告的效力等等。④对新婚姻法婚姻无效制度的评述。
实施家庭暴力的受害人有权提出请求2.试述我国婚姻法规定的结婚条件是什么
必须男女双方完全自愿。我国婚姻法第 4 条规定
结婚必须男女双方完全自愿不 4 分
必须达到法定婚龄。我国婚姻法第 5 条规定不得早于 20 周岁。晚婚晚育应予鼓励。必须符合一夫一妻制。
有一定血亲关系的禁止结婚我国婚姻法第 6 条规定4 分
患一定疾病的禁止结婚。我目婚姻法第 6 条规定
患麻风病未经治愈或患其他在
直系血亲和三代以内旁系
分
结婚年龄男不得早于 22 周岁
女
分 分
3.试论无效婚姻在子女和财产方面的法律后果。
子
关
规定以及最高人民法院《关于人民法院审理离婚案件处理子女抚养问题的若干具体意见》。的 条的规定将生存一方作为继承人以外的遗产取得人分给适当的遗产。4.案例分析题
1990 年初把同事之女李丽收为养女改姓为王丽
但王丽对养父母放
1998 年冬天养父王1999 人
(1)解除与王丽的关系并要王
(2)确认王丽无权继承养父的遗产房屋变卖后全部收入归
(1)不同意解除收养关系 14
这四间私房中的一半应
(1)养母与王丽的收养关系能否解除? 根据收养法第 27 条规定养父母与成年养子女关系恶化无法共同生活的可以协议解
系。
(2)养母要求王丽补偿收养期间的抚育费用依法可否予以支持? 养母的要求应予支持。根据收养法第 30 条规定因养子女成年后虐待、遗弃养父母而解
(3)王丽对养父的遗产有无继承权?
节尚不构成丧失其对养父遗产继承权的条件。(4)该四间房屋依法应作如何处理为妥?
(两间)属于养母个人所有另一半(两间)
(王妻)与王丽作为死者遗产第一顺序法定继承人放
均有权分得王
应当不分或少分。5.案例分析
刘歌(男)与王萍(女)通过自由恋爱于 1989 年登记结婚 10 周岁。自 1996 年夏天起
婚后双方感情尚好生有一女
夫妻关系开始
刘歌与女同事奸情败露紧张
刘还为此受到本单位组织的批评教育与处分。同年 12 月女
男方向人民法院起诉
要求与意
1998 年 4 月
两 人生活。1999 年 5 月刘歌再次向法院起诉坚持要求离婚。而王萍提出夫妻关系恶化是由
离
万元资助他的胞弟出国自费留学女方向其
亲友借债 1 万元用于女儿生病住院费用以上经查属实。
(1)在被告坚持不离婚的情况下法院可否判决双方离婚?
(2)如判决双方离婚所生女儿由何方抚养为宜?
周岁生
(3)对男方婚前承租的公房离婚后女方是否有承租权?
姻关系存续 5 年以上的离婚后双方均可承租。(4)男女各方所借之债如何定性与清偿?
所以离婚后随父或随母
由人民法院判决。6.案例分析 2000 年 2 月孙某男与王某女经人介绍相识。半年后两人结婚。此后
矛盾。2000 年底,孙某花 5 万元自费举办个人画展夫妻关系更加紧张。2001 年 5 月双 方开始分居并口头约定各自财产归各自所有。2002 年 2 月王某提出离婚孙某同意
万美元出
其中 1.5 万美元归自己所有。此时
遂提出损害赔偿要求。
1.双方所提要求是否合法请说明理由。2.此案的财产问题应如何处理
由。王某的对住房及 1.5 万美元的财产要求不成立住房系孙某父母所有并非夫妻共同财
产。3 万美元奖金也不是夫妻共同财产
画展所耗 5 万元为个人债务。恋爱期间画作所得奖金 2 万美元分居
期间画作所得奖金 1 万美元为婚姻关系存续期间的夫妻共同财产二人各得 0.5 万美元。7.浅析我国的夫妻财产制度
①新婚姻法规定的夫妻共同财产制的内容。②新婚姻法规定的夫妻约定财产制的内容。③新 婚姻法规定的夫妻个人财产及其范围。④对法定与约定相结合的现行夫妻财产制度的评价。
系孙某婚前个人财产。
不能均分。②因二人的财产约定未采取书面形式孙某偶然发现王某分居后与一男子有不正当性关系另一幅系分居时所作
获奖金 1 万美元。王某遂提
8、例分析
1976 年生1998 年 6 月通过关系在乡政府登记结婚。婚后育有一子一女均残疾。双方非常痛苦。唐某经
常酗酒并打骂江某及孩子。2003 年 10 月间 间住房及其他财产可按同居期间的共同共有关系处理。两名子女由
江某起诉离婚
要求两个孩子由自己抚养
之父与江某
女
年生
之母系同母异父兄妹。二人于
点击咨询 