《大學(xué)英語精讀2》模擬試卷及答案

《大學(xué)英語精讀2》模擬試卷及答案

姓名年級(jí)專業(yè)學(xué)號(hào)成績

PartIVocabularyandStructure25%

Directions:ForeachofthefollowingsentencestherearefourchoicesmarkedA,B,CandD.

Choosetheoneanswerthatbestcompletesthesentence.

題號(hào)12345678910111213

答案

題號(hào)141516171819202122232425

答案

1.Inviewofglobalwarming,coastalbuildingsshouldsea-levelrise.

A.preventB.anticipateC.discourageD.prompt

2.Thebookiswrittensothatareaderwillbenefitinafuturewithaworkofart.

A.encounterB.conflictC.investmentD.evaluation

3.Wehadbettermoveforward,foritwillnotdousanygoodtothepast.

A.shrugoffB.dwellonC.liveonD.singleout

4.Thespendingcutsmadeitimpossibletofillthepostsleftbyretiredteachers.

A.depressedB.jealousC.vacantD.dissatisfied

5.Morethan$10millioninresearchcostshasbeenlostona(n)nuclearsafetyprogram.

A.abandonedB.deducedC.meltedD.Resolved

6.Theygotontotheairfieldthatnightandstartedtoplacetheirbombs,butastheaircraftwerewidely

,thistooktimeinthedark.

A.reinforcedB.dispersedC.relayedD.displayed

7.Thenewprojectdesignedtocreatemorejobsforthelaid-offhasbeenquietlyandwithout

fuss.

A.applaudedB.launchedC.establishedD.criticized

8.Thereisnorealtosuggesthigh-proteindietsimproveourperformanceatschool.

A.evidenceB.intelligenceC.indicationD.likelihood

9.Susanisneverknowntobetofollowfashions,howeverattractivetheymayseem.

A.grantedB.promptedC.temptedD.addicted

10.Ourfirmcanhelpyouaschemetomeetyourneedsinthemostcost-effectiveway.

A.deviseB.resolveC.extendD.appreciate

11.Ifyouloveplants,thechancesareyoubuythemonandthenwonderwheretoputthem.

A.purposeB.impulseC.displayD.cue

12.Mothermybrothertokeephisvoicedownbutheignoredher.

A.remarkedB.motionedC.shruggedD.impressed

13.Amongthesearticles,whichdoyouthinkaremosttointerestourstudents?

A.unexpectedB.awkwardC.competentD.likely

14.Theseschoolscomeunderthesupervisionoflocallycommittees.

A.appointedB.rotatedC.consistedD.composed

15.Theserowsofsmalltreesgrowingclosetogetherlivingwallsforshelterandprivacyinthe

garden.

A.obtainB.breedC.arrangeD.create

16.Duringtheninemonthsbeforeherbabyisborn,herfaceisonesmile.

A.humbleB.exclusiveC.perpetualD.modest

17.Underthislaw,consumershavetherighttofaultygoodsanddemandarefund.

A.resentB.rejectC.objectD.replace

18.Hisbedroomasinglebedwithasmalltelevisionatitsfoot.

A.makesupB.consistsofC.laysoutD.servesas

19.Lucy,whodidnotevengotogradeschool,hadnoofajobatthetime.

A.interviewB.pressureC.prospectD.application

20.ThistechniqueistraditionallythoughttobeofChinese.

A.originB.architectureC.sourceD.civilization

21.Henryseemedbythiscompletelyunexpectedturnofevents.

A.consumedB.bewilderedC.liberatedD.melted

22.Thetothisproblemisanticipationthatispreventingitfromdevelopingbythinkingaheadand

takingactionearly.

A.actionB.actionC.strategyD.solution

23.Asateacher;hethinkshisbusinessistostirupinhisstudentsratherthaninsiston

obedience.

A.observationB.curiosityC.superiorityD.judgment

24.That'sjusta(n)-nobodyreallyknowswhatthefigureisbecausenobodybotherstocalculate

it.

A.estimateB.rangeC.balanceD.factor

25.Moreandmorepeoplearetakingtotheirbikesasa(n)todrivingorusingpublictransport.

A.choiceB.opportunityC.balanceD.factor

PartIICloze10%

Directions:Thereare10blanksinthefollowingpassage.Foreachblanktherearefourchoices

markedA,B,CandD.Choosetheoneanswerthatbestfitsintothepassage.

題號(hào)26272829303132333445

答案

Whydon'tbirdsgetlostontheirlongflights?Experimentsshowedthatbirdsdepend26the

suntoguidethemduringdaylight27Butwhataboutbirdsthatflymainlybynight?Testswith

artificialstarshaveprovedthatnight-flyingbirdsareabletofollowthestarsintheir28flights.

Onesuchbird,awarbler,had29itslifetimeinacageandneverhasflownundera30

sky.Yetitshowedagreatabilitytousestarsforguidance.Whenthebirdscage31underan

artificialstar-filledsky,thebirdtriedtoflyinthesamedirection32thattakenbyitsoutdoor

cousins.

Scientiststhinkthatwarblers,whenflyingindaylight,usethesunforguidance,Starsaretheir

principalmeansofnavigation（導(dǎo)航）33nirht.Whatdotheydowhenthe34arehiddenby

clouds?Clearly,theyfoundtheirwaybymountains,coastlinesandrivers.Butwhenitistoodarktosee

these,thewarblerscirclehelplessly,35togettheirdirection.

26.A.toB.atC.onD.in

27.A.momentsB.hoursC.seasonsD.weeks

28.A.short-distanceB.short-distant

C.long-distanceD.long-distant

29.A.usedB.takenC.affordedD.spent

30.A.naturalB.narrowC.nativeD.national

31.A.placedB.wasplacedC.placingD.wasplacing

32.A.withB.ofC.asD.like

33.A.atB.inC.onD.after

34.A.starsB.sunC.moonD.star

35.A.ableB.unableC.correctD.incorrect

PartIIIReadingComprehension40%

Directions:Therearefourreadingpassagesinthispart.Eachpassageisfollowedbyfour

questions.ForeachquestiontherearefoursuggestedanswersmarkedA,B,C

andD.Chooseonebestanswerandblackenthecorrespondingletteronthe

AnswerSheet.

題號(hào)36373839404142434445464748

答案

題號(hào)49505152535455

答案

PassageOne

In1665,anapplefellfromatreeandlandednearyoungIsaacNewton.Untoldnumbersofpeople

hadseenapplesfallandhadn'tgiventhematterasecondthought.ButNewtonthoughtaboutitcarefully

anddevelopedacornerstoneofmodernscience-thetheoryofgravity.

Theabilitytoaskdeepquestionsandlookforanswersliesattheheartofscience.Soitstandsto

reasonthateducatorswouldwanttobottleNewton'sbrandofthinkingandserveittotheirstudents.

Commonsensemightarguethatthebestmeanstothatendistocramfuturescientistswith

chemistry,physics,biology,andmathematics.Afterall,Newtonhadanenormousappetite（胃口；興趣）

forscience.

ButNewtonownedmorebooksinthehumanities（文科）thanhedidinthesciences,

andhisinterestincludedsubjectssuchanhistory,philosophy,andGreekmythology.

Coulditbethatthinkingdeeplyaboutsubjectssuchashistory,philosophy,andreligionmakesonea

betterscientist?ManytopAmericanschoolsthinkso.

Theliberalartseducationisadiversified（多樣化的）toolbox.Ifyouhaveonlyonewayoflookingat

things,youwillgetstuckinthesameplaceeverybodyelsegotstuck.Ifyou'vegotdifferentexperiences,

youmayfindotherwaysofsolvingtheproblem.”

Itswellknownthatthemorewethink,thebetterourneural（神經(jīng)的）connections.Butliberalarts

collegesgoonestepfurther.Theyarguethatlearningtothinkinonefieldmaysharpentheabilitytosolve

complexproblemsinaseeminglyunrelatedarea.Itmaybeawhilebeforescientistsestablishthetruthor

falsityofthisidea.Inthemeantime,someofthebestmindsinsciencearebettingthatit'strue.

"learningaboutthegreatbooksandthehumanitiescanstimulatethesortofbrainwavesthatserve

ascientistprettywell/saysNobelPrizewinnerTomCech“Themoretypesofthinkingyouhavetodo,the

moreskillsyoucanbringtoascientificproblem."

36.Welearnfromthefirstparagraphthat.

A.theabilitytothinkisoffirstimportancetoscientificdiscovery

B.nobodynoticedapplesfallingfromtreestothegroundbeforeNewton

C.Newtondevelopedthetheoryofgravitybywatchingafallingapple

D.modernscienceisrelatedtothefallingofanappletotheground

37.Accordingtothepassage,tohelpstudentsbecomescientists,educators.

A.shouldcramthemwithlotsofsciencecourses

B.shouldmakethemthinkinthewayNewtondid

C.shouldaskthemdeepquestionsandlookforanswers

D.shouldgivethemanenormousappetiteforscience

38.Welearnfromthepassagethatstudentswhostudyscienceinaliberalartscollege.

A.arerequiredtotakeanumberofcoursesinthehumanities

B.arefreetotakewhatevercoursestheylikebest

C.haveawiderangeofinterestsinhistory,philosophyandreligion

D.spendmoretimestudyingartsandthehumanitiesthanthesciences

39.Theideathatlearningtothinkinonefieldmaysharpentheabilitytosolvecomplexproblemsina

seeminglyunrelatedareais.

A.alreadyprovedtobetruebyscientists

B.acceptedbythebestpeopleinscience

C.acommonbeliefamongliberalartscolleges

D.gainingworldwideacceptance

40.Inliberalartscollegesstudentsare.

A.askedtobringadiversifiedtoolboxtoschool

B.trainedtothinkdifferentlyfromeverybodyelse

C.requiredtolearndifferentkindsofskills

D.taughttolookatthingsindifferentways

PassageTwo

Freshoutofresidency,Itookajobinasmallcommunityhospital'semergencydepartment.Asthe

newestmemberofthegroup,Igotlastdibsonshifts.NoonewantedtoworkonChristmasEve,sothe

shiftwenttome.Ikissmyfamilygoodbyeandwentofftospendthenightinthehospital.

At9pm,theambulancebroughtinamaninhis60swhowashavingaheartattack.Hisfacewaspale,

andhewasfrightened.Ididmybestandhehunginthere.Eventuallywewereabletomovehimoutof

theemergencyroomandintotheintensivecareunit.

BeforeIleftinthemorningtospendChristmaswithmyfamily,Istoppedbytoseehowhewasdoing.

Itwasstilltouch-and-go,buthehadsurvivedthenightandwassleeping.

Emergencyphysiciansdon'thavecontinuingrelationshipswithpatientslikeotherdoctors.Weget

thesuddenlysick.Oftentheyarefrightened.Sometimestheyareangryatusjustbecausewewerethere.

Theypassthroughourhandsandoutthedoor.Werarelyseethemagain.Ithoughtnomoreaboutmy

heartpatient.

Thefollowingyear;stillthenewestmemberofthegroup,IgotChristmasEvedutyagainanddragged

myselfofftowork.At9pmsharp,thehospitalclerktoldmetherewasacoupleinthehallwhowantedto

speaktome.

WhenIapproachedthem,themanintroducedhimselfasMr.Leeandsaid,“Youprobablydon't

remembermebutlastChristmasyousavedmylife.Thankyoufortheyearyougaveme."Heandhiswife

huggedme,handedmeasmallgift,andleft.Iwasmorethanasurprised—andtouched.

Thefollowingyearanewdoctorhadjoinedthegroup,andmyfamilywasdelightedthatIcouldstay

homeChristmasEve.ButIwantedtoseeifMr.andMrs.Leewouldreturn.ThistimeIvolunteeredforthe

shift.

Ikeptaneyeonthedoor.Onceagain,atexactly9pm,theLeesappeared,carrytheirnewgrandchild.

Weallembraced,andMr.Leesaidhe'dcomeseemeeveryChristmasEve.

IworkedtheemergencydepartmentforthenexttenChristmasEves.Eachyearatexactly9pm,he'd

appear;twicewithnewgrandchildren.Oneyearhecamewithagreat-grandchild.

ThelastyearIsawhim,hebroughtmeagift.Itwasagoldenbellengravedwithasingleword:

Friendship.

Mr.Leediedthenextyear.Nowmyfamily,friendsandIringthatbelleveryChristmasEveatexactly

9pmandofferatoasttothemanwhodidn'tforget.

41.WhydidtheauthorworkonChristmasEvewhenhefirsttookajobinasmallcommunityhospital?

A.Hewasusedtospendingthenightinhospital.

B.Hehadnochoiceonmattersofshifts.

C.Hewantedtoaccumulateexperience.

D.Hehadjustcompletedhisresidency.

42.Whatdidthedoctordoduringhisshiftintheemergencydepartment?

A.Hesetupanintensivecareunit.

B.Hebuiltupalastingrelationshipwithhispatient.

C.Hemovedhispatientoutoftheemergencyroom.

D.Hepulledapatientthroughaheartattack.

43.OnthefollowingChristmasEvethedoctor.

A.knewhispatientwouldcometoseehim

B.wasratherreluctanttotaketheshift

C.savedthelifeofapatient

D.wasdelightedtobeabletostayathome

44.WhatdidMr.Leedothelastyearthedoctorsawhim?

A.Hebroughthisgreatgrandchildtoseethedoctor.

B.Hegaveagoldenbelltothedoctorasagift.

C.HepromisedtoseethedoctoreveryChristmas.

D.Hesaidhe'dneverforgetthedoctor'sfriendship.

45.What'stheauthor'spurposeinwritingthispassage?

A.Totelltheworldhowhardanemergencyphysician'slifecanbe.

B.Toexpressadoctor'swishtobuilduppersonalfriendshipswithhispatients.

C.Toshowthesatisfactionhedrawsfromworkinginanemergencydepartment.

D.Toprovethatlastingrelationshipsarepossiblebetweenphysiciansandpatients.

PassageThree

Laurawalkedtowardstheman."Itisterriblycold,"shesaid.

"Colderthanever;"themansaid."Nowtellmewhatthehellyouwant."HestaredatLauraforafew

seconds,andthengrinned,"Maybeyou'dliketocomeinsideandwarmup.

"No.No,Idon'twanttocomein."Shetookadeepbreath."Ijustwantedtoknowifyou'reinterested

insellingyourdog."

"Thatworthlessmutt?"Themanpointedtoadogintheyardandlaughedforafewseconds,then

suddenlystopped."Iwasjustjokingabouttheworthlesspart.He'saprettygooddog.Yeah.Imightbe

interested."

"Well,he'sthekindofdogI'mlookingfor,anditdoesn'tlooktomelikeyou*retoofondofhim.I

meanhe'stiedupoutside.Idon'tseeanyfoodorwater."

"Youjustwaitaminute.Itakegoodcareofthatdog.TheguyIgothimfromsaidhewasatrained

guarddog.Troubleisthestupidthingdoesn'tevenbarkwhenstrangerscomearound.ButthenIguess

thatwouldn'tmattertoyou.You'reprobablyjustlookingforapet,huh?"

"Yeah,wellhere'syourchancetogetridofhim.I'llgiveyoutwentydollars."

Hesnorted（哼著鼻子說）."Youexpectmetosellapurebredguarddogfortwentydollars?Fifty

dollars.That'smyprice.Youbringmefiftydollars,honey,andyougotyourselfadog."Themansmiled.

"Sureyoudon'twanttocomein?"

Laurashookherhead.'Tilbebackwiththemoney."Breakfastforgotten,shesearchedforandfound

acashmachinefourblocksaway.Ican'taffordthis,shethoughtasshepunchedthenumbersintothe

machine.Thedogwillneedavet（獸醫(yī)）andwhereamIgoingtogetthemoneyforthat?Herfears

faded（消退）asshepicturedthedog,curledup,notoutsideonthecold,hardground,butinfrontofa

glowingfireplace.Blueceramicbowlsfilledwithfoodandwatersatinthecornerofthekitchen,andshe

sawhim,headheldhigh,matchingherstrideontheirdailywalk.

Withthemoneyinherpurseshehurriedbacktotheman'shouse.

46.WhydidLaurawalkuptotheman?

A.Toaskhimwhereshecouldbuyapet.

B.Toseeifshecouldbuyhisdog.

C.Togivehimamorninggreeting.

D.Toaskhimtoletherinandwarmup.

47.Forwhatpurposehadthemanboughtthedog?

A.Toprotecthishome.

B.Togetridofhisloneliness.

C.Tobreedpotdogs.

D.Tomakemoney.

48.WhenLauralefthomeinthemorning,shewasmossprobablygoing.

A.totakeawalk

B.togetherbreakfast

C.cogetsomecash

D.tobuytheman*sdog

49.Judgingfromthepassage,Laurais.

A.averyrichlady

B.aratherpoorgirl

C.ananimalprotectionist

D.asocialworker

50.HowcomeLaura*sworryaboutmoneyfaded?

A.Thedogwillleadahappylifeunderhergoodcare.

B.Shewillsoongetagoodjobandearnmoneytopaythevet.

C.Shewillhaveaguarddogbesideherasshetakesawalk

D.She'sgotthemoneyinherpursetopayforthepetshedesired

PassageFour

AlthoughThomasJeffersondidnotbegintheeffortofdesigningtheUniversityofVirginiauntillatein

hislife,theeducationofthecommonmanhadoccupiedhisthoughtsfordecades.Hebelievedignorance

（無知）tobetheenemyoffreedom,andhewantedtocorrectwhatheconsideredtobetheweaknesses

ofeducationalinstitutions（機(jī)構(gòu)）modeledonEuropeansettings.Heimaginedthatan"academical

village11aroundatree-linedlawnwouldprovideanidealsettinginwhichtopursuehighereducation.The

centerofsuchavillagewouldbeaTempleofKnowledgethatwouldhousetheuniversitylibrary.

WhenVirginiadecidedtosetupastateuniversityin1818,theretiredU.S.Presidentfinallywasable

todevotehistalent,time,andenergytocreatingthisnewkindofeducationalinstitution.Bythetimehe

wasfinishedwithhisdesign,JeffersonhadinventedanentirelynewAmericansettingforhighereducation:

thecollegecampus.

In1812,Jeffersonchosetobeginbuildinghis"academicalvillage,"theUniversityofVirginia,in

Charlottesville,VA,farawayfromthecitycenter.Heintendedthisspottopromotelearningbecauseit

wasnaturalandunspoiled,andfarfromanythingthatcoulddistractorharmthestudents.TheUniversity

consistsoftworowsofhouses,fiveoneachside,leadingtoamainbuilding.Thismainbuilding,the

Rotunda,becamethemostimportantpartoftheUniversity,becauseitcontainedthelibrary.Byfocusing

hisentireinstitutiononthelibrary,insteadofaroundthechurch,JeffersonrevolutionizedAmerican

universityarchitecture.

Jefferson'saimwastocreateanewinstitutionalformforhisidealeducationalsystem,asystemhe

thoughtshouldgiveeverycitizentheinformationheneedsforcarryingouthisdailybusiness.Thisnew

approachtocitizenshipandeducationdemandedanewtypeofuniversity,onewherestudentsand

professorscouldcoexistandshareideas.Heattemptedtocreatethisenvironmentbycombiningthe

professors'housesandstudents'classrooms,andlinkingallthebuildingswithcoveredwalkwaysso

intellectualexchangesbetweendepartmentscouldgoonsmoothly.Jeffersonhadalsorecognizedthe

importanceofthestudents'wholelife,andgivenmuchthoughtandplanningtothestudents'dining,

living,andexercisefacilities（設(shè)施）.

51.Jeffersondevotedmuchofhisthoughttotheeducationofthecommonmanbecausehebelieved

A.everyonewholovedfreedomhatedignorance

B.acountrycouldnotbestrongwithouteducation

C.anuneducatedmancouldnotgainfullfreedom

D.EuropeaneducationalinstitutionsdidnotsuitAmerica

52.AccordingtoJefferson,thecenterofauniversityshouldbe.

A.thechurch

B.thelibrary

C.thelawn

D.theclassrooms

53.JeffersonchosetolocatetheUniversityofVirginiafarawayfromthecitycenterbecause.

A.landinthecitycentercouldnotbefound

B.therewasatree-linedlawnthere

C.thiswasaEuropeantradition

D.therewasnodistractionforthestudents

54.InJefferson'sview,anidealeducationalsystemshould.

A.beoneunderwhicheverycitizenenjoysequalopportunity

B.giveeveryonetheinformationheneedsforconductinghisbusiness

C.ensurethateveryonehasachancetoenteraninstitutionofhigherlearning

D.providestudentswithanaturalandunspoiledsettingforlearning

55.WhatwasmadeeasybytherevolutionizedAmericancampus?

A.Students'learning.

B.Intellectualexchange.

C.Professors'teaching.

D.Bothstudents'andprofessors'life.

PartIVTranslation10%

Directions:TurnthefollowingsentencesintoEnglish

56、小約翰尼一見到媽媽下班回來就往前門跑去。

57、瑪格麗特有一點(diǎn)情緒低落，她需要時(shí)間接受她生意上的失敗。

58、格雷特給我留下了深刻的印象，他想盡辦法幫我們找到了一個(gè)解決辦法。

59、過多地暴露在太陽輻射之下會(huì)傷害我們的皮膚。

60、他研究原子科學(xué)是我為了我國的國防。他根本不在乎名望。

PartVWriting15%

Directions:WriteanEnglishcompositionin120-150wordsaccordingtotheinstructions

givenbelowinChinese.

61、OnlineShopping

1.現(xiàn)在流行網(wǎng)上購物

2.網(wǎng)上購物的利弊

3.我的看法

《大學(xué)英語精讀2》模擬試卷答案

PartIVocabularyandStructure

題號(hào)12345678910111213

答案BABCABBACABBD

題號(hào)141516171819202122232425

答案ADCBBCABDBAC

PartIICloze

題號(hào)26272829303132333445

答案cBCDABCAAB

PartIIIReadingComprehension

題號(hào)36373839404142434445464748

答案ABACDBDBBCBAB

題號(hào)49505152535455

答案BACBDBB

PartIVTranslation

56、小約翰尼一見到媽媽下班回來就往前門跑去。

LittleJohnnymadeforthefrontdooratthesightofhismothercomingbackfromwork.

57、瑪格麗特有一點(diǎn)情緒低落，她需要時(shí)間接受她生意上的失敗。

Margarentisabitdepressed.Sheneedstimetocometotermswithherbusinessfailure.

58、格雷特給我留下了深刻的印象，他想盡辦法幫我們找到了一個(gè)解決辦法。

IamverymuchimpressedbyGreg.Whowentoutofhiswaytohelpusfindasolution.

59、過多地暴露在太陽輻射之下會(huì)傷害我們的皮膚。

Toomuchexposuretosolarradiationdoesharmtoourskin.

60、他研究原子科學(xué)是我為了我國的國防。他根本不在乎名望。

Hepursuedatomicscienceforthedefenseofourcountry.Famemeantnothingtohim.

PartVWriting（略）

《稅法》模擬試卷

題號(hào)一二三四五合計(jì)...

總分

題目分值3020102020100

評(píng)卷人得分

一、單項(xiàng)選擇題（共20分）

1.稅收分配憑借的是（

A.財(cái)產(chǎn)所有權(quán)B.財(cái)產(chǎn)使用權(quán)C.生產(chǎn)要素支配權(quán)D.政治權(quán)力

2.稅務(wù)機(jī)關(guān)為取得確定稅額所需要的資料，正是納稅人納稅申報(bào)的真實(shí)性和刑事調(diào)查的兩個(gè)階段而

進(jìn)行的經(jīng)常性檢查，其依據(jù)是稅法賦予的（）。

A.強(qiáng)制行政檢查權(quán)B.稅收執(zhí)法權(quán)C.監(jiān)督監(jiān)察權(quán)D.行政管理權(quán)

3.以下關(guān)于油氣田企業(yè)增值稅的稅收政策正確的有（）。

A.油氣田企業(yè)提供的生產(chǎn)性勞務(wù)，增值稅稅率為13%

B.跨省、自治區(qū)、直轄市開采石油、天然氣的油氣田企業(yè)，由總機(jī)構(gòu)匯總繳納增值稅

C.油氣田企業(yè)為生產(chǎn)原油、天然氣提供的生產(chǎn)性勞務(wù)，先開具發(fā)票的，納稅義務(wù)發(fā)生時(shí)間為開具

發(fā)票的當(dāng)天

D.油氣田企業(yè)與非油氣田企業(yè)之間相互提供的生產(chǎn)性勞務(wù)應(yīng)繳納增值稅

4.納稅人銷售自產(chǎn)貨物實(shí)現(xiàn)的增值稅實(shí)行即征即退50%的有（）。

A.利用風(fēng)力生產(chǎn)的電力B.以垃圾為燃料生產(chǎn)的電力或者熱力

C.污水處理勞務(wù)D.以廢舊輪胎為全部生產(chǎn)原料生產(chǎn)的膠粉

5.應(yīng)稅消費(fèi)品的計(jì)稅價(jià)格明顯偏低又無正當(dāng)理由的，稅務(wù)機(jī)關(guān)有權(quán)核定計(jì)稅價(jià)格，應(yīng)稅消費(fèi)品計(jì)稅

價(jià)格的核定權(quán)限規(guī)定，卷煙和糧食白酒的計(jì)稅價(jià)格由（）核定。

A.國務(wù)院B.財(cái)政部C.國家稅務(wù)總局D.省級(jí)稅務(wù)機(jī)關(guān)

6.下列項(xiàng)目應(yīng)征收營業(yè)稅的是（）。

A.郵政部門以外的單位發(fā)行報(bào)刊

B.基本建設(shè)單位附設(shè)工廠生產(chǎn)的水泥預(yù)制構(gòu)件用于本單位的建筑工程

C.集郵商品的生產(chǎn)和調(diào)撥

D.圖書館的圖書和資料借閱業(yè)務(wù)

7.以一個(gè)月作為營業(yè)稅納稅期限的納稅人是（）。

A.財(cái)務(wù)公司B,信托投資公司C.外國企業(yè)常駐代表機(jī)構(gòu)D.保險(xiǎn)業(yè)

8.甲地某鹽廠2009年1月份生產(chǎn)固體鹽50萬噸，銷售36萬噸。當(dāng)月使用從乙地購進(jìn)的液體鹽10

噸加工固體鹽。甲地資源稅固體鹽的單位稅額為25元/噸，液體鹽的單位稅額為2元/噸；乙地液體

鹽的單位稅額為1.8元/噸。當(dāng)月鹽廠應(yīng)納資源稅額為（）元。

A.1050B.1232C.880D.882

9.某企業(yè)委托施工單位修建廠房，8月底辦理驗(yàn)收手續(xù)，支付工程款50萬元。當(dāng)?shù)厥≌?guī)定房

產(chǎn)稅計(jì)算房產(chǎn)余值的扣除比例為30%。當(dāng)年應(yīng)納房產(chǎn)稅（）元。

A.1400B.1750C.2800D.4200

10.在人均耕地特別少的地區(qū)，適用稅額可適當(dāng)提高的比例最多不能超過規(guī)定稅額的（）。A.10%

B.20%C.30%D.50%

二、多項(xiàng)選擇題（共20分）

1.2000年以來,開征的新稅種有（）。

A.煙葉稅B.耕地占用稅C,房產(chǎn)稅D.車輛購置稅

2.2009年1月1日起，按4%的征收率且減半征收適用于下列活動(dòng)中的（）。

A.一般納稅人銷售舊貨

B.一般納稅人銷售已納消費(fèi)稅的固定資產(chǎn)

C.小規(guī)模納稅人銷售已納消費(fèi)稅的固定資產(chǎn)

D.小規(guī)模納稅人銷售舊貨

3.根據(jù)增值稅有關(guān)規(guī)定，2009年下列單位可以成為增值稅一般納稅人的有（）

A.年銷售額100萬，從事成品油銷售的加油站

B.注冊資金在500萬元，人員52人的新辦商貿(mào)企業(yè)

C.注冊資金在50萬元、人員20人的新辦商貿(mào)企業(yè)

D.已使用增值稅防偽稅控系統(tǒng)，年銷售額達(dá)到100萬的生產(chǎn)企業(yè)

4.增值稅相關(guān)法規(guī)所稱"免稅品"包括（

A.免征關(guān)稅的進(jìn)口商品B.免征關(guān)稅、進(jìn)口環(huán)節(jié)稅的進(jìn)口商品

C.實(shí)行退（免）稅的國產(chǎn)商品D.實(shí)行退（免）稅進(jìn)入免稅店銷售的國產(chǎn)商品

5.納稅人將自產(chǎn)的應(yīng)稅消費(fèi)品用于下列行為中，應(yīng)按最高價(jià)格計(jì)征消費(fèi)稅的有（）。

A.換取生產(chǎn)資料B.換取消費(fèi)資料C.抵償債務(wù)D.對(duì)外捐贈(zèng)

6.自2009年9月1日至12月31日之間轉(zhuǎn)讓住房的，正確的稅務(wù)處理方法是（）。

A.個(gè)人將購買不足2年的住房對(duì)外銷售的，全額征收營業(yè)稅

B.個(gè)人將購買超過3年（含3年）的普通住房對(duì)外銷售的，減半征營業(yè)稅

C.個(gè)人將購買超過3年不足5年普通住房對(duì)外銷售的，減半征營業(yè)稅

D.個(gè)人將購買超過5年（含5年）的非普通住房對(duì)外銷售的，按其銷售收入全額征收營業(yè)稅

7.對(duì)單位或者個(gè)人在旅游景點(diǎn)經(jīng)營（）的，按照服務(wù)業(yè)征收營業(yè)稅。

A.旅游游船B.觀光電梯C.觀光電車D.景區(qū)環(huán)?？瓦\(yùn)車

8.外國甲企業(yè)在我國境內(nèi)擁有一處房產(chǎn)，境內(nèi)未設(shè)有經(jīng)營機(jī)構(gòu)和代理機(jī)構(gòu)。甲企業(yè)將該房產(chǎn)銷售

給乙外資企業(yè)，銷售價(jià)格為3200萬元人民幣，乙企業(yè)以該房產(chǎn)按市場價(jià)格作價(jià)3500萬元投資入股

丙企業(yè)，乙企業(yè)擁有丙企業(yè)8%的股份，并按所擁有的股份分擔(dān)風(fēng)險(xiǎn)，分享利潤。銷售不動(dòng)產(chǎn)的營業(yè)

稅稅率為5%,對(duì)于上述業(yè)務(wù)，下列營業(yè)稅稅務(wù)處理正確的有（）A.甲企業(yè)不繳納營業(yè)稅

B.甲企業(yè)繳納營業(yè)稅為160萬元，由甲企業(yè)向稅務(wù)機(jī)關(guān)申報(bào)納稅

C.甲企業(yè)繳納營業(yè)稅為160萬元，由乙企業(yè)代扣代繳

D.乙企業(yè)不繳納營業(yè)稅

9,依據(jù)房產(chǎn)稅的相關(guān)規(guī)定，下列說法正確的有（）

A.向居民供熱并向居民收取采暖費(fèi)的供熱企業(yè)暫免征收房產(chǎn)稅

B.對(duì)公園內(nèi)的茶社、照相館所使用的房產(chǎn)，免征房產(chǎn)稅

C.對(duì)營利性醫(yī)療機(jī)構(gòu)的房產(chǎn)免征房產(chǎn)稅

D.房管部門向居民出租的共有住房免征房產(chǎn)稅

10,下列各項(xiàng)中，屬于資源稅應(yīng)稅產(chǎn)品的有（）

A.鐵礦石B.進(jìn)口原油C.井礦鹽D.居民生活用煤

三、計(jì)算題（共40分）

1.某卷煙廠為增值稅一般納稅人，2009年3月有關(guān)業(yè)務(wù)如下：

⑴進(jìn)口一批煙絲，成交價(jià)格8萬元，發(fā)生境外運(yùn)費(fèi)及保險(xiǎn)費(fèi)2萬元，關(guān)稅稅率為20%,繳納進(jìn)口環(huán)

節(jié)稅金后海關(guān)放行，本月生產(chǎn)A品牌卷煙領(lǐng)用10%。

⑵從農(nóng)民手中收購煙葉，收購價(jià)款20萬元、運(yùn)費(fèi)3萬元，繳納煙葉稅4.4萬元，并取得收購憑證和

運(yùn)費(fèi)發(fā)票。從某生產(chǎn)企業(yè)購進(jìn)煙絲，取得的防偽稅控系統(tǒng)開具的增值稅專用發(fā)票上注明金額15萬

元、稅額2.55萬元，本月生產(chǎn)A品牌卷煙領(lǐng)用40%,從供銷社（小規(guī)模納稅人）購進(jìn)煙絲，取得稅務(wù)

機(jī)關(guān)代開的增值稅專用發(fā)票，注明價(jià)款4萬元，本月生產(chǎn)A品牌卷煙領(lǐng)用20%。

⑶銷售給專賣商店A品牌卷煙50標(biāo)準(zhǔn)箱，由于貨款回籠及時(shí)?，根據(jù)合同規(guī)定，給予專賣商店2%折

扣，卷煙廠實(shí)際取得不含稅銷售額245萬元；支付銷貨運(yùn)費(fèi)7萬元，并取得運(yùn)費(fèi)發(fā)票。

⑷銷售4年前購買的廠房取得銷售收入1400萬元，該廠房購進(jìn)價(jià)格1000萬元，凈