1、 不正确B. What do you think about business tax?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2 According to law, the
2、y refer to transportation, construction, finance, insurance and the like.A. Do you know taxable services?B. How do you like taxable services?C. What do you mean by taxable services?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。What do you mean by taxable services?题目3It me
3、ans you can _ online with us.A. transactB. transport 不正确C. translateA译文:这表示您可以在网上跟我们办理业务。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。transact题目4正确获得10.00分中的10.00分Assets appear on your balance _.A. sheet 正确B. flowC. statement资产出现在您的资产负债表之中。短语balance sheet的意思是“资产负债表
4、”,属于固定搭配,故选择A。sheet题目5_ you have said is very important to us.A. What 正确B. ThatC. Whose您刚刚所言对我来说很重要。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。What信息文本二、阅读理解(每题10分)题目6部分正确获得50.00分中的30.00分阅读下面的文章,根据文章内容给题目选择正确的答案。No matter how small your business
5、 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, s
6、uch as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a years 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, rep
7、orting 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
8、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 cant produce anything without proper assets. Its true for service companies as well. At least, you have to have cash to pay your expense
9、s 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
10、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?A. The balance sheetB. The income statementC. The cash flow3. What do you think an accountant is responsible for?A. An accountant is responsible
11、 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 assetsB. Assets can be in different forms.C. Every businesscan bring in sales without asse
12、ts.5. What is the passage discussing about?A. Every business has assets.C. Assets appear on the balance sheet.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
13、,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。 For individual income tax, it is within the first 7 days.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?B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。What is the deadline for tax declaration? They refer to the royalties, including patent right, copy r
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