一、选择填空,从A、B、C三个选项中选出一个能填入空白处的最佳选项。（每题10分）
题目1
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— __________________
- Alright， I will try my best。
选择一项：
A。 Do you know about business tax？ 不正确
B. What do you think about business tax？
C. Can you give me a brief introduction about business tax?
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答案：C
解析:本题考核“寻求帮助\"的交际礼貌用语.当寻求他人帮助时，可以说Can you help me, will you please do me a favor, can you give me… 等，故选择C.
正确答案是:Can you give me a brief introduction about business tax？
题目2
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-
— According to law, they refer to transportation, construction, finance, insurance and the like.
选择一项：
A. Do you know taxable services? 不正确
B。 How do you like taxable services？
C. What do you mean by taxable services？
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答案：C
解析：本题考核“请求解释\"的交际用语。选项A是一般疑问句，回答应该是yes或no；选项B是询问对纳税服务的评价；选项C是询问对纳税服务的解释,所以选择C。
正确答案是：What do you mean by taxable services?
题目3
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It means you can ________ online with us。
选择一项：
A. transact
B。 transport 不正确
C。 translate
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答案：A
译文：这表示您可以在网上跟我们办理业务。
解析：动词transact意为“办理业务”；transport 意为“运输\"；translate 意为“翻译\"；根据online的提示，在网上可以办理业务,故选择A。
正确答案是：transact
题目4
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Assets appear on your balance ________。
选择一项:
A。 sheet 正确
B。 flow
C. statement
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答案：A
译文：资产出现在您的资产负债表之中.
解析:短语balance sheet的意思是“资产负债表”，属于固定搭配，故选择A.
正确答案是：sheet
题目5
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________ you have said is very important to us.
选择一项:
A。 What 正确
B。 That
C。 Whose
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答案:A
译文：您刚刚所言对我来说很重要。
解析：这三个连接代词都可以引导主语从句和宾语从句；但是what可在从句中作主语或宾语；that 只起引导作用，在从句中不担任成分；whose 在从句中作定语.此处是个主语从句，从句中缺少宾语，故选择A。
正确答案是:What
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题目6
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阅读下面的文章,根据文章内容给题目选择正确的答案。
No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset。
Assets can be in different forms。 Some assets are physical， such as computers, filing cabinets， and delivery vans. Others are legally binding promises， such as accounts receivable， the money owed to your company. Still others seem to exist more on paper， for example, a year’s worth of insurance
paid in advance。 No matter what form it takes, anything with monetary value that your company owns counts as an asset.
Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts。
Assets do more than just show up on reports， though。 They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets。 For product-based businesses， you can’t produce anything without proper assets。 It’s true for service companies as well。 At least， you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair， scissors， and styling tools； an accountant needs a computer and a lot of file cabinets。 Assets are key factors for any business.
1。 Which of the following is NOT physical asset？回答正确
A。 Filing cabinets.
B. Accounts receivable.
C. Delivery vans.
2. According to the passage, where do the assets appear?回答正确
A. The balance sheet
B. The income statement
C。 The cash flow
3. What do you think an accountant is responsible for？回答正确
A。 An accountant is responsible for hair design.
B. An accountant is responsible for computer repair.
C。 An accountant is responsible for bookkeeping.
4. According to the passage， which of the following is INCORRECT？回答不正确
A. Every business has assets
B. Assets can be in different forms.
C. Every businesscan bring in sales without assets。
5。 What is the passage discussing about?回答不正确
A。 Every business has assets。
B. Assets can be in different forms。
C。 Assets appear on the balance sheet.
反馈
解析：
1。 这是一道推断题。从第二段来看，资产有各种形式，例如有形资产和无形资产，文件柜和送货车都属于有形资产，应收账款属于无形资产,所以选择B。
2. 这是一道细节题.从第三段的第一句话看,资产出现在资产负债表之中，所以选择A。
3。 这是一道词汇题。accountant是会计的意思，那么会计的职责之一就是记账，所以选择C。
4。 这是一道细节题。A是文章的题目，B是第二段第一句话的原话，从第四段第二句话your business cannot bring in sales without assets来看,C是错误的，所以选C。
5。 这是一道主旨题。本文介绍的是资产的基本情况，A是文章的题目，B是第二段的主题句，C是第三段的主题句，是所以选A。一、选择填空，从A、B、C三个选项中选出一个能填入空白处的最佳选项。(每题10分）
题目1
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—
— For individual income tax, it is within the first 7 days.
选择一项：
A。 What do you mean by taxable services?
B。 What is the deadline for tax declaration? 正确
C。 What do you think of the deadline for tax declaration?
反馈
答案：B
解析：本题考核“寻求解释”的交际用语。选项B的意思是“纳税申报的截止日期是什么时候”，选项A的意思是“纳税服务是指什么”，选项C的意思是“你认为纳税申报的
截止日期如何”，故选择B。
正确答案是:What is the deadline for tax declaration?
题目2
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—
— They refer to the royalties, including patent right, copy right, trademark right, and so on。
选择一项：
A。 What are intangible assets？
B。 What about the tax base？ 不正确
C. How about the tax rate？
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答案：A
解析：本题考核“寻求解释”的交际用语。选项A是提问无形资产；选项B是提问计税基数；选项C是提问税率;答语内容是关于无形资产的，故选择A。
正确答案是：What are intangible assets?
题目3
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That can lead _______ a bigger personal income-tax bill。
选择一项：
A。 to
B. on 不正确
C。 in
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答案:A
译文：这会导致个人所得税的增加.
解析:动词lead 与to连用，形成词组,意为“导致”，相当于result in，bring about;lead on意为“劝诱,带领”;lead in意为“引导\"；所以答案是C。
正确答案是：to
题目4
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We are engaged in the development of real ________。
选择一项：
A。 establishment
B。 state 不正确
C。 estate
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答案：C
译文:我们从事房地产开发.
解析：短语real estate的意思是“房地产”，属于固定搭配，故选择C。
正确答案是：estate
题目5
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If the case reaches the criminal limit， the taxpayer my be accused _______ criminal responsibilities.
选择一项:
A。 at
B. on
C. of 正确
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答案：C
译文：如果达到犯罪标准，就会指控纳税人负担刑事责任.
解析：词组accuse sb. of sth。是固定搭配，介词一定要用of,意为“指控某人做了某事”，所以答案是C。
正确答案是：of
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二、阅读理解（每题10分）
题目6
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阅读下面的文章，根据文章内容判断文章后的句子是正确（T）还是错误(F）。
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to。
1。 Not knowing your true cash balance: Due to things like automatic payments and bank charges， money that appears in your cash drawer and your checking account may already be spent。
2。 Mistaking profits for cash： When you have a lot of credit sales， your company can post big profits without seeing any cash。
3. Paying bills too soon: If your vendors give you thirty days to pay them， take
it。 Unless you get a discount for paying early， paying your bills only when they're due improves your company's cash flow.
4. Avoiding bookkeeping tasks: Not recording and posting transactions regularly leaves you with a mountain of bookkeeping to deal with in the end.
5. Paying accidental dividends： Every time a corporation owner takes money out of his business, it counts as a dividend。 That can lead to a bigger personal income—tax bill。
6。 Not keeping personal finances separate from business： Mixing up business and personal money can cause bookkeeping and legal problems.
7。 Setting prices too low： Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level。
1。 Accounting mistakes cannot be avoided。 回答不正确
2. With a lot of credit sales， your company may have no cash at hand。 回答不正确
3. It is recommended not to pay bills too soon。 回答不正确
4。 Business money and personal money can be mixed up. 回答正确
5. Try your best to know your costs before you set product or service prices. 回答正确
反馈
解析：
1。 这是一道细节题。从第一段many common accounting mistakes can be avoided这句话可以看出,“很多普通的会计问题是可以避免的”,所以选择F.
2。 这是一道推断题。从第三段when you have a lot of credit sales， your company can post big profits without seeing any cash这句话可以看出,“当公司赊销时，虽然有利可图,但是账面可能没有现金\"，所以选择T。
3。 这是一道推断题。从第四段Unless you get a discount for paying early, paying your bills only when they’re due improves your company's cash flow这句话可以看出，“除非提前付款有折扣，是不建议提前付款的”，所以选择T。
4. 这是一道细节题。从第七段mixing up business and personal money can cause bookkeeping and legal problems这句话可以看出，“公司财务跟个人财务混在一起会引起记账或法律方面的问题”，所以选择F.
5. 这是一道细节题。从最后一段know your costs before you set product or service prices这句话可以看出，“在设定产品或服务的价格时,需要预先获悉其成本”，所以选择T.一、选择填空，从A、B、C三个选项中选出一个能填入空白处的最佳选项。(每
题10分)
题目1
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- What is the criminal limit?
—
选择一项：
A。 The amount exceeds 10% of the amount that he should declare.
B。 My company has been fined。 不正确
C. It depends on different taxes.
反馈
答案：A
解析:本题考核 “表达百分比”的交际用语。选项A的意思是“数额超过应申报数额的10%”;选项B的意思是“我公司受罚”；选项C的意思是“这取决于不同的税种”；选项A解释了限额数量，故选择A。
正确答案是：The amount exceeds 10% of the amount that he should declare。
题目2
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— __________________
— Alright, I will try my best。
选择一项：
A。 Do you know about business tax?
B。 What do you think about business tax？ 不正确
C。 Can you give me a brief introduction about business tax?
反馈
答案：C
解析：本题考核“寻求帮助”的交际礼貌用语。当寻求他人帮助时,可以说Can you help me, will you please do me a favor, can you give me… 等,故选择C。
正确答案是：Can you give me a brief introduction about business tax？
题目3
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Does that include the turnover_________ in advance？
选择一项：
A。 to receive
B. received 正确
C. receiving
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答案：B
译文：计税基数包含预收的营业额吗？
解析：过去分词received在该句中作定语，修饰turnover,相当于the turnover that/which is received in advance,所以答案是B.
正确答案是：received
题目4
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According to law, taxable services refer to transportation， ________， finance, insurance and the like。
选择一项:
A。 instruction
B。 construction 正确
C。 introduction
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答案：B
译文：依照法律，纳税项目指运输、建筑、金融、保险等等。
解析：考查名词形近词辨析。名词instruction意为“指令”;construction，意为“建筑”；introduction意为“介绍”，依据语境,答案是B.
正确答案是:construction
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It does in the ________ of transfer of intangible assets or immovable property.
选择一项：
A。 circumstances
B. operation 不正确
C. case
反馈
答案：C
译文：在转让无形资产或不动产时适用。
解析:考查in the case of的用法。选项A一般与under搭配使用，形成词组under the circumstance,意为“在这种情况下”；选项B的意思是“运行”，形成词组 in operation,意为“在运行中”;C选项一般与in搭配使用，形成词组in the case of，意为“在……情况下\"；依据语法和语境，故选择C.
正确答案是：case
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题目6
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题干
阅读下面的文章,根据文章内容给题目选择正确的答案。
No matter how small your business is and what industry you are in, your company has assets。 From a computer to a processing plant, every single thing your company owns is an asset.
Assets can be in different forms。 Some assets are physical, such as computers， filing cabinets， and delivery vans. Others are legally binding
promises, such as accounts receivable, the money owed to your company。 Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance。 No matter what form it takes， anything with monetary value that your company owns counts as an asset。
Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period。 Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts。
Assets do more than just show up on reports， though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product—based businesses， you can’t produce anything without proper assets。 It's true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists。 Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets。 Assets are key factors for any business.
1。 Which of the following is NOT physical asset？回答正确
A. Filing cabinets。
B。 Accounts receivable。
C。 Delivery vans。
2. According to the passage， where do the assets appear?回答正确
A. The balance sheet
B。 The income statement
C。 The cash flow
3。 What do you think an accountant is responsible for？回答不正确
A. An accountant is responsible for hair design.
B。 An accountant is responsible for computer repair.
C。 An accountant is responsible for bookkeeping.
4. According to the passage, which of the following is INCORRECT?回答不正确
A。 Every business has assets
B。 Assets can be in different forms.
C。 Every businesscan bring in sales without assets.
5。 What is the passage discussing about？回答不正确
A。 Every business has assets。
B。 Assets can be in different forms。
C. Assets appear on the balance sheet。
反馈
解析：
1。 这是一道推断题。从第二段来看，资产有各种形式，例如有形资产和无形资产，文件柜和送货车都属于有形资产，应收账款属于无形资产，所以选择B。
2。 这是一道细节题.从第三段的第一句话看，资产出现在资产负债表之中，所以选择A。
3. 这是一道词汇题。accountant是会计的意思，那么会计的职责之一就是记账，所以选择C。
4. 这是一道细节题。A是文章的题目，B是第二段第一句话的原话，从第四段第二句话your business cannot bring in sales without assets来看,C是错误的，所以选C。
5. 这是一道主旨题。本文介绍的是资产的基本情况，A是文章的题目，B是第二段的主题句,C是第三段的主题句，是所以选A。Generally _________， business tax is based
on taxable services， the transfer of intangible assets and sale of immovable property within China。
选择一项：
A。 speak
B. to speak 不正确
C。 speaking
反馈
答案:C
译文：一般而言，营业税是基于中国范围内的纳税业务、无形资产的转移以及不动产的销售.
解析:考查短语generally speaking的用法。generally speaking意为“一般而言”，相当于in general。所以答案是C.
正确答案是：speaking
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