考研考博-考博英语-同济大学模拟考试题含答案27

考研考博-考博英语-同济大学模拟考试题含答案1. 单选题For multinational corporations, tax planning has become extremely complex affairs. It has been stated that no multinational corporation possesses the ultimate tax expertise. Therefore，in addition to having their own experts, MNCs rely on heavily on local tax experts and legal counsel.Taxes have a very important impact on foreign direct investment decisions. Taxes will determine the financial structure of subsidiary，and they will influence pricing decisions. They may also lead to the formation of holding companies. An MNC may decide to establish a branch rather than a subsidiary because of a given tax situation. The absence of a tax treaty between the country of a would-be investor and the nation where a foreign investment is to take place might lead to cancellation of investment plans. An unfavorable depreciation allowance may keep the foreign investor out. This unit will deal with the different tax systems in the world and their impact on an MNCs global strategy.Basically, any tax system can be divided into direct and indirect taxes. Corporate and individual income taxes are direct，value-added taxes，sales taxes，and import duties are indirect taxes. Corporate income taxes (taxes levied on earning) vary among the industrialized nations. France, the United States, Holland, Canada, and Germany have rates of around 50 percent; Italy，the United Kingdom and Japan have rates of between 36 and 40 percent.Less developed countries usually have lower corporate tax rates in order to attract foreign investment. Thus, Brazil has a rate of 30 percent, and Indonesia has a 40 percent tax rate. A corporate tax is levied on taxable earnings. Taxable earnings are more significant than the tax rate itself. They determine what can be deducted before the tax is computed; in other words, these items are tax deductible. Countries differ greatly in determining taxable earnings. Some allow accelerated depreciation, whereby the asset (usually the plant or equipment) is written off at a substantially higher rate during the first years than in the later years. This allows for smaller taxable earnings in the early years. Other countries allow tax-free investment reserves. These are used at a later stage for investment in undeveloped areas of countries or are sent when countries are in a recession.A recent type of tax that has won recognition in the European Common Market is value-added tax (VAT). This is a national sales tax levied at each stage of production or at the sale of consumer goods. The tax is assessed in proportion to the value added during that stage. Generally, manufacturing goods, such as plant and equipment, have been exempted from this tax. In most cases, food items also have been exempted.Here is an example of how VAT works. A tree owner who sells part of a tree to a lumber mill for $ 1 must set aside ten cents VAT to pay to the government. The lumber mill processes the tree into building material and sells the wood for $ 3 to a lumber wholesaler. The mill adds $ 2 in value，and thus sets aside 10 percent of the added value, or twenty cents, to pay to the government. And so the VAT continues until the final sale.The VAT system offers advantages, such as rebates on exports. Profitable and unprofitable firms are taxed alike, as there is no possibility of tax deductions to determine taxable income. A badly run company is, therefore, forced to improve or go out of business. Further, VAT is easy to calculate and collect. But VAT is often accused of having contributed to serious inflation in countries where it was introduced, notably in Western Europe.1.Tax systems can be divided into_.2.One arrives at taxable earnings when_.3.The reason no multinational corporation possesses the ultimate tax expertise is that_.4.Which of the following is not an advantage of a VAT system?5.Why did the less developed countries usually have lower corporate tax rates?问题1选项A.income taxes and direct taxesB.indirect taxes and direct taxesC.value-added taxes and sales taxesD.import duties and sales taxes问题2选项A.all tax-deductible items have been subtractedB.accelerated depreciation is allowed forC.tax-free investment reserves are allowed forD.assets are written off问题3选项A.an MNC is not allowed to learn ultimate tax expertiseB.taxes have a very important impact on foreign direct investment decisionC.there are too many countries and regions involved and their tax systems are complicatedD.an unfavorable depreciation allowance may keep the foreign investor out问题4选项A.Rebates on exports.B.Profitable or unprofitable firms are taxed alike.C.Easy to calculate and collect.D.Contributions to serious inflation.问题5选项A.They want to invest more money on other projects.B.The less developed countries want to attract more foreign investment.C.Extra money should be spent on foreign investment.D.Corporate tax rates are less important to the development of the less developed countries.【答案】第1题:B第2题:A第3题:C第4题:D第5题:B【解析】1.细节理解题。根据文章第三段第一句，“Basically, any tax system can be divided into direct and indirect taxes.”，可知任何税收系统都可分为直接和间接两种。选项B符合题意。 2.推断题。根据第四段，“Taxable earnings are more significant than the tax rate itself. They determine what can be deducted before the tax is computed; in other words, these items are tax deductible.”，可知应纳税收入比税率重要，计算出税收前，它们决定应该扣除哪些，换句话说，这些项目是可以减免税收的。可推断出扣除了所有可扣除项目后，剩下的就是应纳税的收入。选项A符合题意。3.推断题。根据文章开头，“For multinational corporations, tax planning has become extremely complex affairs. It has been stated that no multinational corporation possesses the ultimate tax expertise.”，可知对于跨国公司来说，因为税收计划是非常复杂的事情，所以没有哪个跨国公司拥有终极的税收技术。根据文章第三段，“Corporate income taxes (taxes levied on earning) vary among the industrialized nations.”，可知企业所得税在工业化国家各不相同，下文也提到了不同国家有不同的税率。可推断出因为各国的税率不同，所以税收体系相当复杂。选项C符合题意。 4.细节理解题。根据文章最后一段最后一句，“But VAT is often accused of having contributed to serious inflation in countries where it was introduced, notably in Western Europe.”，可知在引入增值税的国家，增值税经常被指控为可导致严重的通货膨胀，特别是在欧洲国家。导致通货膨胀是增值税的缺点，选项D符合题意。5.细节理解题。根据第四段第一句，“Less developed countries usually have lower corporate tax rates in order to attract foreign investment.”，可知为了吸引外资，欠发达国家通常规定较低的税率。选项B符合题意。2. 单选题It is advisable to _ an electric wire with rubber in order to secure safety.问题1选项A.desolateB.resoluteC.insolateD.insulate【答案】D【解析】动词词义辨析。desolate “使荒凉，使孤寂”；resolute “坚决的，刚毅的”；insolate “使暴晒”，insulate “隔离，使绝缘”。句意：为了安全起见，最好在电线涂上橡胶以绝缘。选项D符合题意。3. 单选题He didnt mention your name but I was sure he was _ to you.问题1选项A.intimatingB.inferringC.alludingD.suggesting【答案】C【解析】动词词义辨析。intimating“示意，暗示”；inferring“推断，猜想”；alluding“提及，暗指”；suggesting“暗示，建议”。句意：他没有提到你的名字，但是我肯定他暗指你了。选项C符合题意。4. 单选题Behaviors that we do not understand often become nearly invisibleeven when, in retrospect ,we see how truly strange they are.When I was a psychiatric resident, we had a faculty member who was famous for his messy office: stacks of papers and old journals covered every chair and table as well as much of the floor. One day, as I walked past the open office door with one of my supervisors, he murmured mildly, “Odd duck.” And that was as far as anyone seemed to reflect on this peculiar state of affairs within an institution staffed by psychiatrists. Eventually, the faculty member had to be given another office in which to see patients.Not surprisingly, the psychiatric diagnostic manual does not list “messy room” in the index. But it does mention a tantalizing symptom: inability “to discard worn-out or worthless objects even when they have no sentimental value,” It comes under the diagnosis obsessive-compulsive personality disorder，an obscure cousin of the more famous obsessive-compulsive disorder.I was barely aware of the diagnosis. Every era has mental disorders that for cultural or scientific reasons become popular. In Freuds day it was hysteria. Currently, depression has moved to center stage. But other ailments go relatively ignored, and this disorder was one.It came with a list of additional symptoms that appeared to be peculiar; anxiety about spending money, excessive devotion to work to the exclusion of leisure activities, rigidity about following rules, perfectionism in doing tasksat times to the point of interfering with finishing them.In moderation, the symptoms seemed to fit right in with our workaholic cultureperhaps explaining the low profile of the diagnosis. Relentless work orientation and perfectionism may even be assets in rule-and detail-oriented professions like accounting or law.But when the symptoms are too intense or pervasive, they become crippling. Beneath the seemingly adaptive behaviors lies a central disability. People with this diagnosis have enormous difficulty making decisions. They lack the internal sense of completion that most of us experience at the end of a choice or a task, eyen one as simple as throwing something out or making a purchase. In obsessive-compulsive personality disorder, this feeling occurs only after endless deliberation and revision, if at all.The need to come up with the “correct” answer, the best purchase or the perfect proposal leads to excess rumination over each decision. It can even lead to complete paralysis. For such people, rules of all kinds are a godsendthey represent pre-made decisions. Open-ended assignments, like writing papers, are nightmares.For such a patient or for a psychiatrist，understanding a cluster of diagnostic symptoms can be a revelation. The picture leaps out from the previously disorganized background. But undoubtedly, at times we can become too reductionistic, seeing patterns where none exist: sometimes a messy room is just a messy room.1.Which of the following best describes peoples attitude towards the faculty member?2.The popular mental disorder of current time, according to the author, is _.3.The reason why symptoms of the “obsessive-compulsive disorder” go unnoticed is that _.4.Rules are godsend to persons with the obsessive-compulsive personality disorder because _.5.From the last paragraph we can see that the authors view is that _.问题1选项A.They disliked him, and thats why he got his separate room to see patients.B.They thought he is a little strange, but didnt pay much attention to his behavior.C.They were interested in his behavior, as they were all psychiatrists.D.They thought he had some mental retardness.问题2选项A.hysteriaB.depressionC.messinessD.obsessive-compulsive disorder问题3选项A.they are highly thought of in according to lawB.some of the mild symptoms fit in with a workaholic cultureC.they have a low profileD.they take a long time to become intense or pervasive问题4选项A.they do not involve decision makingB.they are open-ended assignmentsC.they lead to complete paralysisD.they are made by other问题5选项A.a messy room is just a messy roomB.a messy room is an indication of the obsessive-compulsive personality disorderC.psychiatrists should pay attention to a messy roomD.psychiatrists should see patterns of seemingly disorganized behaviors, but shouldnt be too reductionistic【答案】第1题:B第2题:B第3题:B第4题:A第5题:D【解析】1.细节理解题。根据文章第一段， “Behaviors that we do not understand often become nearly invisibleeven when, in retrospect ,we see how truly strange they are.”，可知，即使回过头来看一些行为的确非常奇怪，但是对于那些我们不能理解的行为，我们经常会保持忽视的态度。紧接着第二段用一位同事的例子来说明这个观点，选项B符合题意。 2.细节理解题。根据文章第四段第四句，“Currently, depression has moved to center stage.”，可知目前，抑郁症已经成为人们关注的焦点。选项B符合题意。 3.细节理解题。根据文章第六段第一句，“the symptoms seemed to fit right in with our workaholic cultureperhaps explaining the low profile of the diagnosis. Relentless work orientation and perfectionism”，因为强迫症人格障碍的症状刚好符合工作狂的文化精神，不懈努力的工作定位和完美主义在工作中甚至会成为优点，因此强迫症在诊断过程中经常被忽视。选项B符合题意。 4.推断题。根据文章第七段，“People with this diagnosis have enormous difficulty making decisions.”，可知患有强迫症的人在做决定方面有巨大的困难。根据文章第八段，“For such people, rules of all kinds are a godsendthey represent pre-made decisions.”，可知对于这些人来说，规则是最大的恩赐，因为代表着预先做好的决定。所以可推断，规则的制定使他们不用自己作决定。选项A符合题意。 5.作者态度题。根据文章最后一段，“For such a patient or for a psychiatrist，understanding a cluster of diagnostic symptoms can be a revelation.”，可知对于这方面的病人或者精神病医生，理解诊断症状是有必要的。“But undoubtedly, at times we can become too reductionistic, seeing patterns where none exist: sometimes a messy room is just a messy room.”，可知有时我们可以把事情看得更简单一些，有些情形并没有什么，有时凌乱的房间仅仅是凌乱而已。所以可推断出，作者认为医生必须要理解一些诊断性的症状，能看到一些杂乱无章的行为并且熟悉病症，以便于给病人看病，但是有时候凌乱确实只是一种简单的现象，并不是病症，医生也不能多虑。选项D符合题意。5. 单选题No form of government in the world is _; each system reflects the history and presents needs of the region and the nation.问题1选项A.dominantB.influentialC.integralD.drastic【答案】A【解析】形容词词义辨析。dominant“统治的，支配的”；influential “有影响的，有权势的”；integral “整体的”；drastic “严厉的，激烈的”。句意：世界上没有任何形式的政府是统治性的，每种制度都反映了历史，反映了地区，反映了宗教和国家的需要。选项A符合题意。6. 单选题Tom was accused of _ against black persons, that is to say, he looks down upon them.问题1选项A.discriminatingB.distinguishingC.distressingD.disguising【答案】A【解析】动词词义辨析。discriminating “歧视”；distinguishing “辨别，区分”; distressing “使痛苦，迫使”；disguising “掩饰，伪装”。句意：汤姆被指控歧视黑人，也就是说，他瞧不起他们。选项A符合题意。7. 单选题The field of sociology in the United States developed as a result of a social experience which had very little to do with the political and ideological controversies that stimulated sociology in France and Germany. Rather, the discipline evolved as a result of the experiences associated with the problems of an immigrant society caught in the turmoil of rapid industrialization and urban growth. Indeed, it must be emphasized that from its beginning, sociology has had a very practical interest, which was characterized less by political divisiveness than by social reform and social work. This practical emphasis in the discipline has continued to persist to the present. It has only been since World War，however, that there has existed something in American higher education that could be properly termed a “sociological establishment” or a highly respected academic field of study. Its major strength as an academic discipline resulted from its empirical and sophisticated approach to the identification and solution of practical but highly significant social problems.Today，what does the academic sociologist do? Professional sociologists are individuals who study and teach about societies，social institutions，and the patterns of human interaction and human behavior. As a scientific discipline，sociology may be divided into three broad, analytical fields: the study of groups; institutions analysis; and the study of the social structure in general. Thus, the content of the rapidly expanding discipline of sociology is based upon culture and society，with emphasis placed upon the study of the various types of interaction and relationships which exist among individuals and human groups. In the study of such areas as social organization and disorganization, sociologists attempted to explain the evolution and change of social institutions and the changing nature of human attitudinal and value systems. Among the selected topics of investigation included within the study of sociology are the changing nature of family life，institutional life, sexual attitudes, crime and violence，religious values, and the entire gamut of interpersonal relationships in politics and government. Indeed，many of the areas which professional sociologists study are, by their very nature, relatively familiar to many of us even though they are not clearly understood. The basic hypotheses of the disciplinethat social life (both group and individual behavior) is patterned； that value and attitudes are learned, reinforced, and shared; that we as individuals are, in many respects，what others consider us to beare ideas which most people now instinctively accept in order to live and function as members of society. These topics, which emphasize individual and group behavior processes, then, comprise areas of concern for sociology as one of the behavior science disciplines.During these last decades of the twentieth century advanced Western society will continue to be confronted with crucial social issues in the context of both individual and group behavior patterns resulting from continued rapid technological expansion. The solution to the problem plaguing our complex society will become，to a much greater extent, the primary responsibility of sociology, social psychology, and cultural anthropology, the three major academic disciplines comprising the behavioral sciences. This trend is being witnessed currently by the increasing numbers of behavioral scientists that are being employed by government, by business and industry, by hospitals and other agencies devoted to problems of health care, by welfare agencies, by public educational systems, and by many other types of organizations in which some systematic knowledge of human behavior is required.1.The primary purpose of the passage is to _.2.Which of the following statements about sociology would the author be most likely to disagree with?3.It can be inferred from the passage that social psychology and cultural anthropology_.4.Which of the following statements would the author most likely agree with?5.The word “empirical” in Paragraph 1 is closest in meaning to_.问题1选项A.distinguish sociology in the United States from sociology in France and GermanyB.compare sociology with social psychology and cultural anthropologyC.provide a general discussion of modern Western sociology and its significanceD.show that sociology is the study of social institutions问题2选项A.Most sociologists are interested in theoretical rather than practical questions.B.There is a discernable structure to everyone s behavior.C.Human behavior can be systematically studied.D.Ones self-image is not encoded genetically.问题3选项A.are subareas of sociologyB.are other names for sociologyC.will achieve the academic respectability of sociologyD.may be consulted for solutions to sociology problems问题4选项A.Sociology theory is rarely based on empirical evidence.B.The problems facing sociologists do not change as times change.C.The problems of immigrants in a new culture stimulate sociological research.D.There are factors in interpersonal relationships that are not of interests to the sociologist.问题5选项A.“relating to experience and observation”B.“relating to behavior and manner”C.“concerning academy”D.“relying on education”【答案】第1题:C第2题:A第3题:D第4题:C第5题:A【解析】1.主旨题。根据全文可知，第一段讲到了说美国社会学发展的重要性，第二段讲到了社会学的领域和内容，最后讲到了社会学在解决复杂的社会问题中的重要性。选项C符合题意。 2.推断题。根据文章第一段，“This practical emphasis in the discipline has continued to persist to the present.”，这门学科强调实践的特点一直延续至今。所以社会学是注重实践的。选项A符合题意。 3.推断题。根据文章最后一段，“to a much greater extent, the primary responsibility of sociology, social psychology, and cultural anthropology, the three major academic disciplines comprising the behavioral sciences.”，可知在更大程度上，解决我们的复杂社会更多麻烦的问题，将成为社会学、社会心理学和文化人类学的主要责任。可推断出社会心理学和文化人类学是可以用于解决社会问题的。选项D符合题意。 4.推断题。根据文章第一段，“the discipline evolved as a result of the experiences associated with the problems of an immigrant society caught in the turmoil of rapid industrialization and urban growth.”，可知，社会学学科的发展是社会经历发展的结果，这种经历伴随着移民社会的诸多问题：快速工业化和城市扩张引起的骚乱。可推断出新文化中的移民问题激发了社会学研究。选项C符合题意。 5.词义题。根据文章第一段最后一句， “Its major strength as an academic discipline resulted from its empirical and so