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1、2022年考博英语-东北财经大学考前拔高综合测试题（含答案带详解）1. 单选题A full grown oak tree provides ample shade for a summer picnic.问题1选项A.slothfulB.inertC.spaciousD.late【答案】C【解析】【选项释义】A. slothful 懒惰的 B. inert 没有行动力的C. spacious 宽敞的 D. late 晚的【答案】C【考查点】修饰语与被修饰语的搭配【解题思路】划线词修饰的是shade“阴影；阴凉处”，四个选项中只有C选项spacious“宽敞的”可以与之搭配。原词ample“充足
2、的”，足够的阴凉处，即阴凉的地方非常宽敞。【干扰项排除】A、B、D选项不符合原文搭配与句意。【句意】一棵成熟的橡树为夏季野餐提供了充足宽敞的阴凉地。2. 单选题It was recommended that they _ for the doctor.问题1选项A.waitB.would waitC.waitedD.should have waited【答案】A【解析】【选项释义】A. wait 等待 B. would wait 等待C. waited 等待 D. should have waited 等待【答案】A【考查点】虚拟语气【解题思路】本题考查的是虚拟语气的使用情况之一：表示建议、命
3、令、主张、目的和愿望等的主语从句、宾语从句、表语从句、同位语从句通常使用虚拟语气，其形式为should+动词原形，其中should可以省略。本题为表示建议的主语从句，空格处所填的内容为从句的谓语，因此需要使用“（should）+动词原形”，A选项wait“等待”符合要求。【干扰项排除】B、C、D选项不符合该虚拟语气的结构要求。【句意】有人建议他们等医生。3. 单选题The traditional appeal of the income tax has come from its wide acceptance as a fair tax, closely related to an indi
4、viduals ability to pay. For many years the income tax provided large federal income without imposing heavy burdens on the great majority of people. By the mid-20th century, however, serious criticisms of tax loopholes were heard; concerted attempts at reform resulted only in a more complex and erode
5、d tax base. The situation worsened in the 1970s, as rising inflation pushed people into higher tax brackets although their income were barely keeping pace with rising prices. This pressure further eroded public confidence in the fairness of the income tax; at the same time it created strong incentiv
6、es to utilize tax shelters and other loopholes, as well as to conceal off-the-record income. Built-in inflation adjustments were adopted, first by a number of states and then in 1985 by the federal government.Income tax policy is inevitably controversial because it rests essentially on judgments tha
7、t must be constantly reconsidered as social values change. The complex task of working out the many reductions and exclusions to be allowed from income because they either make for greater fairness among taxpayers or promote worthy social goals (such as charitable contributions) is bone of the most
8、difficult and politically sensitive problems faced by governments.Another major area of dispute is whether wages and salaries should be taxed the same way as business profits or investment income. While some countries and a few U.S. states explicitly apply separate sets of rules to the measurement o
9、f different kinds of taxable income, others, like most U.S. state governments, seek to treat all sources of income in the same way. Even so, dissimilarities inevitably arise. Some costs of earning income are more readily deducted from business and self-employment earnings than they are from wages an
10、d salaries. Inflation, by eroding the value of capital, distorts the measurement of income from that source. Complex adjustments to the tax laws could in principle eliminate these imbalances, but most countries have preferred simpler, more arbitrary solutions.1. Most people accept income tax as a fa
11、ir tax since _.2. In the 1970s, _.3. In 1985, _.4. Which of the following income may enjoy a reduced tax or exclusion?5. The majority of the US state governments _.问题1选项A.every individual enjoys public welfareB.every citizen of a country has the duty to pay taxesC.it is within their capability to pa
12、y itD.it is closely related to the individuals benefits问题2选项A.many people called for the cancellation of income taxB.many people questioned the fairness of income taxC.inflation caused many people unable to use tax sheltersD.inflation rose beyond the governments control问题3选项A.inflation was taken int
13、o account in the federal governments income tax policyB.inflation rate was brought under control and income tax rate was reducedC.a number of states made their own law against the rising inflationD.the federal government adopted higher tax brackets to help the poor问题4选项A.Off-the-record income.B.Self
14、-employment earnings.C.Business earnings.D.Income from charitable activities.问题5选项A.use different sets of rules for various taxable incomeB.allow for a reduction for self-employment earningsC.treat business and investment income differentlyD.apply the same policy to all sources of income【答案】第1题:C第2题
15、:B第3题:A第4题:D第5题:D【解析】第1题:【选项释义】Most people accept income tax as a fair tax since _. 大部分人都认为所得税是“公平的税”，因为_。A. every individual enjoys public welfare A. 每个人都享有公共福利B. every citizen of a country has the duty to pay taxes B. 每个国家的公民都有纳税的义务C. it is within their capability to pay it C. 在他们的支付能力范围内D. it is closely related to the individuals benefits D. 它与个人的利益密切相关【答案】C【考查点】推理判断题【解题思路】根据题干关键词a fair tax定位到原文第一段第一句，该句提到“所得税的传统吸引力来自于它被广泛接受为一种公平税收（as a fair tax），这与个人支付能力密切相关（closely related t
