2022年考博英语-同济大学考试题库（难点、易错点剖析）附答案有详解11

2022年考博英语-同济大学考试题库（难点、易错点剖析）附答案有详解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The hands on my alarm clock are _，so I can see what time it is in the dark.问题1选项A.exoticB.gorgeousC.luminousD.spectacular【答案】C【解析】形容词词义辨析。exotic“奇异的，引人注目的”；gorgeous“极好的，华丽的”；luminous“发光的，发亮的”；spectacular“壮观的，惊人的”。句意：我手边上的指针会发光，所以我能在黑暗中看清时间。选项C符合题意。3. 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。4. 单选题The farmer warned those children not to _ on the corn.问题1选项A.collapseB.stripeC.strideD.tramp【答案】D【解析】动词词义辨析。collapse “倒塌，崩溃”；stripe“加条纹”；stride “跨步”；tramp“踩，走过”。句意：农民告诫那些孩子们不要在庄稼地里踩踏。选项D符合题意。5. 单选题Mutual respect for territorial _ is one of the bases upon which our two countries develop relationships.问题1选项A.unityB.integrityC.entirelyD.reliability【答案】B【解析】名词词义辨析。unity“统一”；integrity “完整，正直”; entirely “完全地”；reliability“可靠性”。句意：对领土完整的相互尊重是两国关系发展的基础之一。选项B符合题意。6. 单选题Forty years ago no one was concerned about the health of the ocean, in spite of the fact that many fisheries were being over-harvested, toxic wastes were being dumped in the sea, and developers were beginning to seriously disrupt coastlines. In those days，the magnitude of the problems was small, even though it was obvious that if the trends continued people would face severe economic and personal hardship in the future. People just didnt understand, nor did they care. Unfortunately many of our concerns were realized, but the situation could have been much worse, had we, and others，not taken action to inform people about the ocean and the need to protect it.During our campaign to share the wonders of the sea and alert the public about the need to protect it, we have used every medium availablepersonal appearances, the printed word, and television. Now there is a new medium that is even more effective than its predecessors. Thanks to the Internet and computers, people can not only receive linear stories, but they can actually participate in them，exploring and learning at their own pace and as their curiosity dictates. I am tremendously impressed with the personalization of what had been labeled by skeptics as the most impersonal medium yet developed.For these reasons I have made a major commitment of time and resources to dive into this sea of electronic marvels. Im swimming hard to keep up, but when I look around I find Im not alone. We are all learning together and it is an adventure I am finding immensely rewarding. I have been encouraged by our first modest dunking in this new world: We recently completed a CD-ROM, Jean-Michel Cousteaus World: Cities Under the Sea-Coral Reefs. A couple of months ago I was in Fiji to celebrate the 1997 International Year of the Reef and presented our Cities under the Sea CD-ROM to a group of children. I was impressed to see how quickly they grasped our concepts and how they directed their own learning process，thanks to the flexibility of the medium. It was particularly exciting to see kids squeal with delight as they responded to questions and the computer rewarded them when they got the correct answers.I want young people to experience the mystery and wonder of our oceans. I want them to understand how precious and vulnerable our environment is. Young people need to be taught to take responsibility for ensuring that their heritage will be protected and used wisely. Hopefully the next generation will do a better job than mine has. I believe individuals must be personally involved and I am counting on the Internet to be the medium through which people can experience, learn, and take action I am counting on young people with their idealism and energy to create a better futureit is too important to be left to bureaucrats and politicians.1.Forty years ago people were indifferent to the health of the ocean because_.2.The last sentence of the 2nd paragraph tells us that the writer believes that _.3.The writer went to Fiji to_.4.The writers attitude to the prospect of the ocean is_.5.According to the passage, who shall we fall back on for a better future for the environment?问题1选项A.the ocean was immune to any pollution thenB.they didnt know what would come of if the ocean was deadly disruptedC.there was no computer thenD.there wasnt any problem with the ocean at that time问题2选项A.the computer is as smart as human beingsB.the computer is friendly with human beingsC.human beings can interact with the computer and do what they want at their willD.human beings have not used the computer to its fullest advantage问题3选项A.participate in a celebrationB.teach children there how to use the computerC.make an adventure in the seaD.spend the holiday on the seashore问题4选项A.desperateB.unconcernedC.optimisticD.pragmatic问题5选项A.Our predecessors.B.Politicians.C.Computers.D.Young people.【答案】第1题:B第2题:C第3题:A第4题:C第5题:D【解析】1.细节理解题。根据第一段第二句和第三句，“if the trends continued people would face severe economic and personal hardship in the future. People just didnt understand, nor did they care”，说明关于海洋问题在将来给人们带来的经济和健康问题，人们还不在乎也不理解，所以不知道海洋问题带来的后果。选项B符合题意。 2.推断题。根据第二段最后一句话，可知作者对怀疑主义者认为的人性化印象深刻。根据前一句，“Thanks to the Internet and computers, people can not only receive linear stories, but they can actually participate in them，exploring and learning at their own pace and as their curiosity dictates.”，多亏了网络和电脑，人们不仅可以获取更多的信息，而且可以根据自己的进度和爱好阅读信息，并进行探索和研究。所以，作者认为人们可以任意地和计算机互动。选项C符合题意。 3.细节理解题。根据文章第三段， “A couple of months ago I was in Fiji to celebrate the 1997 International Year of the Reef and presented our Cities under the Sea CD-ROM to a group of children.”，可知作者是去参加1997年珊瑚礁国际年会，并用光盘向儿童展示“海底城市”。选项A符合题意。 4.作者态度题。根据文章第四段，“I am counting on the Internet to be the medium through which people can experience, learn, and take action I am counting on young people with their idealism and energy to create a better future”，作者希望通过网络这个媒介，人们能够体验、学习并采取行动，并且相信，青年一代将用他们的理想和能量去创造一个更美好的未来。所以作者对前景是保持乐观积极的。选项C符合题意。5.推断题。根据文章最后一句，“I am counting on young people with their idealism and energy to create a better future”，可知作者指望年青一代创造一个美好的未来，所以是依靠青年人。选项D符合题意。 7. 单选题After the disaster of flood，people all over the village made _ effort to rebuild their home.问题1选项A.superfluousB.tenuousC.strenuousD.fatuous【答案】C【解析】形容词词义辨析。superfluous “多余的，不必要的”；tenuous “无关紧要的”；strenuous “费力的，紧张的”；fatuous “愚笨的，昏庸的”。句意：洪灾过后，全村的人们都努力重建家园。选项C符合题意。8. 单选题This method _ my headache. It really takes effect.问题1选项A.soothesB.sobersC.soarsD.soaks【答案】A【解析】动词词义辨析。soothes“安慰，缓和”；sobers “使严肃，使清醒”；soars“上升，高耸”；soaks“浸泡，渗透”。句意：这种方法减轻了我的头痛，真的起了作用。选项A符合题意。9. 单选题The dictators first step was to _ the free press.问题1选项A.strangleB.strandC.stratifyD.estrange【答案】A【解析】动词词义辨析。strangle “压制，使窒息”；strand“使搁浅，陷入困境”；stratify “分层”；estrange “使疏远，离间”。句意：独裁者的第一步是压制言论自由。选项A符合题意。10. 单选题In his 1976 study of slavery in the United States, Herbert Gutman, like Fogel，Engerman, and Genovese, has rightly stressed the slaves，achievements. But unlike these historians, Gutman gives plantation owners little credit for these achievements. Rather, Gutman argues that one must look to the Black family and the slaves extended kinship system to understand how crucial achievements, such as the maintenance of a cultural heritage and the development of a communal consciousness, were possible. His findings compel attention.Gutman recreates the family and extended kinship structure mainly through an ingenious use of what any historian should draw upon, quantifiable data, derived in this case mostly from plantation birth registers. He also uses accounts of ex-slaves to probe the human reality behind his statistics. These sources indicate that the two-parent household predominated in slave quarters just as it did among freed slaves after emancipation. Although Gutman admits that forced separation by sale was frequent, he shows that the slaves preference, revealed most clearly on plantations where sale was infrequent, was very much for stable monogamy. In less conclusive fashion Fogel, Engerman, and Genovese had already indicated the predominance of two-parent households; however, only Gutman emphasizes the preference for stable monogamy and points out what stable monogamy meant for the slaves cultural heritage. Gutman argues convincingly that the stability of the Black family encouraged the transmission ofand so was crucial in sustainingthe Black heritage of folklore, music, and religious expression from one generation to another, a heritage that slaves were continually fashioning out of their African and American experiences.Gutmans examination of other facets of kinship also produces important findings. Gutman discovers that cousins rarely married, an exogamous tendency that contrasted sharply with the endogamy practiced by the plantation owners. This preference for exogamy, Gutman suggests, may have derived from West African rules governing marriage, which，though they differed from one tribal group to another, all involved some kind of prohibition against unions with close kin. This taboo against cousins marrying is important, argues Gutman, because it is one of many indications of a strong awareness among slaves of an extended kinship network. The fact that distantly related kin would care for children separated from their families also suggests this awareness. When blood relationships were few, as in newly created plantations in the Southwest, “fictive” kinship arrangements took their place until a new pattern of consanguinity developed. Gutman presents convincing evidence that this extended kinship structurewhich he believes developed by the mid-to-late eighteenth centuryprovided the foundations for the strong communal consciousness that existed among slaves.In sum, Gutmans study is significant because it offers a closely reasoned and original explanation of some of the slaves achievements，one that correctly emphasizes the resources that slaves themselves possessed.1.With which of the following statements regarding the resources that historians ought to use would the author of the passage be most likely to agree?2.Which of the following statements about the formation of the Black heritage of folklore, music，and religious expression is best supported by the information presented in the passage?3.Which of the following statements concerning the marriage practices of plantation owners during the period of Black slave in the United States can most logically be inferred from the information in the passage?4.Which of the following best describes the organization of the passage?5.Which of the following is the most appropriate title for the passage based on its content?问题1选项A.Historians ought to make use of written rather than oral accounts.B.Historians should rely primarily on birth registers.C.Historians should rely exclusively on data that can be quantified.D.Historians ought to make use of data that can be quantified.问题2选项A.The heritage was formed primarily out of the experiences of those slaves who attempted to preserve the stability of their families.B.The heritage was not formed out of the experience of those slaves who married their cousins.C.The heritage was formed more out of the African than out of the American experiences of slaves.D.The heritage was not formed out of the experiences of only a single generation of slaves.问题3选项A.These practices began to alter sometime around the mid-eighteenth century.B.These practices varied markedly from one region of the country to another.C.Plantation owners usually based their choice of marriage partners on economic considerations.D.Plantation owners often married their cousins.问题4选项A.The author compares and contrasts the work of several historians and then discussed areas for possible new research.B.The author presents his thesis，draws on work of several historians for evidence to support his thesis, and concludes by reiterating his thesis.C.The author describes some features of a historical study and then uses those features to put forth his own argument.D.The author presents the general argument of a historical study，describes the study in more detail, and concludes with a brief judgment of the studys value.问题5选项A.The influence of Herbert Gutman on Historians of Slavery in the United States.B.Gutmans Explanation of How Slaves Could Maintain a Cultural Heritage and Develop a Communal Consciousness.C.Slavery in the United States: New Controversy About an Old Subject.D.The Black Heritage of Folklore, Music, and Religious Expression: Its Growing Influence.【答案】第1题:D第2题:D第3题:D第4题:D第5题:B【解析】1.细节理解题。根据文章第二段第一句, “through an ingenious use of what any historian should draw upon, quantifiable data”，可知Gutman主要通过灵活使用任何历史学家都应该利用的可量化数据重现黑人家庭和扩展的亲属结构。选项D符合题意。2.细节理解题。根据文章第二段最后一句，“the Black heritage of folklore, music, and