第一篇：2014年6月英語六級真題及答案(第一套)

2014年6月英語六級真題及答案（第一套）

.C.【精析】語義理解題。女士向男士提到了學(xué)生們正在因?yàn)閷W(xué)費(fèi)上漲而進(jìn)行抗議，男士說他也聽說了這一事件，但他卻不認(rèn)為學(xué)生們的行為會(huì)起到什么好的效果。由此可知，男士對學(xué)生們抗議行為的效果有所懷疑。

2.D.【精析】綜合理解題。女士說Jay就要21歲了，他到底知不知道班里正在為他的生日聚會(huì)做準(zhǔn)備；男士說Jay并不知情，一直以為班里是為即將退休的系主任準(zhǔn)備聚會(huì)。由此可知，班里都瞞著Jay，沒讓他知道聚會(huì)的真實(shí)目的。3.C.【精析】推理判斷題。對話中男士打電話告訴女士說，White先生上午去修車的時(shí)候，把車留在了修車廠，而他把公文包和錢包也一并落在了那里；女士說她會(huì)轉(zhuǎn)告White先生，當(dāng)天下午就去取回來。由此可知，White先生把汽車、公文包和錢包都留在了修車廠。

4.D.【精析】綜合理解題。對話中女士對男士說電視臺(tái)在重播一些二十世紀(jì)六十年代的喜劇，問男士對這些喜劇的看法；男士說他并不怎么喜歡這些喜劇，同時(shí)，他也 說，新出的喜劇，即使是由著名導(dǎo)演執(zhí)導(dǎo)，娛樂效果也不怎么樣。由此可知，男士認(rèn)為從二十世紀(jì)六十年代起，喜劇并沒有什么發(fā)展。

5.D.【精析】弦外之音題。男士向女士求助，說他的菜譜說烹飪時(shí)間為l0分鐘，不知道是否應(yīng)該把這些蔬菜再多煮一會(huì)兒；女士說在她看來，這些蔬菜已經(jīng)可以了，不用再煮了。由此可見，女士認(rèn)為男士不應(yīng)該再繼續(xù)煮這些蔬菜了。6.A.【精析】事實(shí)細(xì)節(jié)題。對話中女士問男士他是不是要去父母家，男士說是的，他答應(yīng)父母幫他們整理納稅申報(bào)單，免稅代碼對于他的父母來說太難懂了。由此可知，男士會(huì)幫助父母整理納稅申報(bào)單。

7.A.【精析】推理判斷題。對話中女士說聽說男士提前一個(gè)月就完成了項(xiàng)目，她十分吃驚；而男士說他自己也沒弄明白怎么就能提前這么長時(shí)間完成項(xiàng)目。由此可知，男士自己也沒想到能這么快完成工作。

8.B.【精析】事實(shí)細(xì)節(jié)題。對話中女士對男士說她希望能和男士一起上發(fā)展心理學(xué)課，男士說他也是這么

想的，但是等他去注冊的時(shí)候，該課程名額已經(jīng)報(bào)滿。由此可知，男士沒能成功注冊該課程。

9.B.【精析】事實(shí)細(xì)節(jié)題。對話中男士一開頭就說泰國絲綢的色彩讓他驚嘆，并說從沒有見過這樣的色彩組合，還提出要看一下這些新色彩組合的樣品。由此可知，是泰國絲綢新的色彩組合讓男士著迷。

10.C.【精析】細(xì)節(jié)辨認(rèn)題。對話中男士說他也不確定究竟在找些什么，但可以確定的是，他不喜歡在景點(diǎn)出售的東西。女士由此猜測男士應(yīng)該是喜歡去鄉(xiāng)村轉(zhuǎn)一轉(zhuǎn)，男士表示同意。女士猜測男士應(yīng)該對

尚未商業(yè)化的手工藝品更感興趣，男士則強(qiáng)調(diào)說對當(dāng)?shù)厝俗约菏褂玫臇|西很感興趣，這與選項(xiàng)中的“地方手工藝品”意思一致。

11.B【精析】細(xì)節(jié)推斷題。對話中女士對男士說她可以為他安排一次去鄉(xiāng)村的行程，可以讓男士深入泰國，只要發(fā)現(xiàn)他感興趣的東西，隨時(shí)都可以停下來觀看。由此可知，女士為男士安排的是鄉(xiāng)村之行。

12.A.【精析】事實(shí)細(xì)節(jié)題。對話一開頭，女士就對男士說，在決定要住在Enderby這一地區(qū)之前，了解當(dāng)?shù)氐膶W(xué)校是首要大事，因?yàn)樗麄兿Ｍ约旱淖优@得良好的中等教育。由此可知，良好的中等教育是對話中男女二人希望自己的孩子所能夠擁有的東西。

13.A.17精析】事實(shí)細(xì)節(jié)題。對話中女士說他們的小Keith動(dòng)手能力很強(qiáng)，應(yīng)該接受良好的職業(yè)技能培訓(xùn)。

14.C.【精析】細(xì)節(jié)推斷題。對話中男士說就大學(xué)升學(xué)率來說，Enderby High表現(xiàn)不錯(cuò)，但Carlton Abbey這所學(xué)校的升學(xué)率更高，達(dá)到了70％。Don well不好，只有8％；Enderby Comprehensive和Saint Mary?S大約l0％。因此，大學(xué)升學(xué)率最高的學(xué)校是Carlton Abbey。

15.D.【精析】推理判斷題。對話末尾部分，女士說似乎他們有不少選擇，但在孩子的教育問題上，不能僅依據(jù)一些數(shù)字就輕易作決定，還是需要了解更多的信息。由此可知，他們會(huì)對Enderby地區(qū)的中學(xué)進(jìn)行更進(jìn)一步的了解。

16.C.【精析】事實(shí)細(xì)節(jié)題。題目是針對地下室的規(guī)劃提問，而說話者在談到地下室時(shí)，著重強(qiáng)調(diào)了存儲(chǔ)空間，并且解釋說，大地下室可以在很大程度上改善他們?nèi)鄙俅鎯?chǔ)空間的問題。由此可知，地下室將會(huì)有一個(gè)大的存儲(chǔ)空間。17.A.【精析】細(xì)節(jié)推斷題。短文中提到，第二層(the first floor)規(guī)劃給了研究與發(fā)展部的員工，并且，還專門為該部門的主管留了辦公套問，也給秘書們單獨(dú)隔出了一間辦公室。因此，研究與發(fā)展部主管的辦公室是在二層。

18.B.【精析】事實(shí)細(xì)節(jié)題。在短文最后一部分中，說話者提到該建筑是磚結(jié)構(gòu)的建筑，這樣，它會(huì)與該處其他建筑的風(fēng)格相符。由此可知，采用磚結(jié)構(gòu)的目的是為了讓這所建筑與其他建筑的風(fēng)格相吻合。

19.C.【精析】事實(shí)細(xì)節(jié)題。短文開頭提到Huang Yi工作的公司是銷售財(cái)務(wù)軟件的，他所負(fù)責(zé)的工作是向客戶展示如何使用該軟件。因此，他的工作是培訓(xùn)客戶使用財(cái)務(wù)軟件。

20.A.【精析】觀點(diǎn)態(tài)度題。短文中說Huang Yi工作的前幾個(gè)月十分“困難”。他感覺雖然教了兩個(gè)星期，但他的客戶依然不會(huì)使用該財(cái)務(wù)軟件。由此可知，他的工作并不成功。

21.D.【精析】細(xì)節(jié)推斷題。短文中間部分提到，在進(jìn)行一周的講座教學(xué)后，Huang Yi在第二周進(jìn)行了troubleshoot，troubleshoot意為“解決問題，排查故障”，接下來的answering questions也提供了解釋。由此可知，第二周，Huang Yi會(huì)為在使用過程中碰到問題的客戶進(jìn)行問題解答，也就是對他 們提供單獨(dú)的技術(shù)支持。

22.D.【精析】事實(shí)細(xì)節(jié)題。短文在結(jié)尾部分提到一開始Huang Yi還認(rèn)為是對方的原因，是他們學(xué)得太慢，可后來，他逐漸意識(shí)到問題在于他呈現(xiàn)信息的方式。

23.C.【精析】細(xì)節(jié)推斷題。短文開頭說除了父母和老師外，孩子們幾乎不怎么接觸成年人，因此，他們對成年人的工作和生活都沒什么概念。由此可知，與成年人接觸太少是導(dǎo)致孩子們不了解成年人的世界的原因。

24.B.【精析】事實(shí)細(xì)節(jié)題。短文中提到，在紐約市，很多作家走進(jìn)學(xué)校，為學(xué)生誦讀他們的作品，談?wù)搶懽?/p>

中遇到的問題；在另一所學(xué)校．有律師進(jìn)入校園，每月一次地為孩子ln講述法律目題。由此可見，紐約市的學(xué)校將作家和律師請透了校園．使學(xué)生有了與他們交流的機(jī)會(huì)。

25.C.【精析】推理判斷題。短文結(jié)尾處說，很多學(xué)校開始引入“組對學(xué)習(xí)”的模式，也就是讓孩子們形成搭檔關(guān)系，共同進(jìn)退，這一方法效果不錯(cuò)：由此可知，“組對學(xué)習(xí)”有助于孩子們形成合作精神。

26.anxiety 【精析】并列關(guān)系題?？崭袂盀椴⒘羞B詞and，由此判斷，fear與空格中的詞為并列關(guān)系，作動(dòng)詞prod的賓語，因此，空格處應(yīng)該填人名詞。結(jié)合錄音可填入anxiety，意為“焦慮”。

27．identifies 【精析】句意推斷題。空格位于句子的謂語部分，且空格前的主語A well constru test為單數(shù)，因此空格處應(yīng)該填入動(dòng)詞的第三人稱單數(shù)形式。結(jié)合錄音可填入identifies，意為。辨識(shí)．辨別”。

28campares to 【精析】句意推斷題?？崭裎挥谟蒱ow引導(dǎo)的賓語從句中，充當(dāng)該從句的謂語部分，空格中應(yīng)填人動(dòng)詞或動(dòng)詞短語，連接主語your performance和賓語that of others。結(jié)合錄音可填入comparest0，意為“比較，對比”。

29．a(chǎn) body of 【精析】修飾關(guān)系題。此空格前有介詞on，后有名詞material，因此，空格處需填入形容詞性的單詞或短語，修飾material。結(jié)合錄音可填入a body of，意為“大量的”。30．motivate 【精析】句意推斷題。此空格前有短語is likelyt0，由此可以判斷，空格中應(yīng)該填入動(dòng)詞原形，與is likely to共同構(gòu)成句子的謂語部分。結(jié)合錄音可填入motivate，意為“激勵(lì)，刺激”。

31．define 【精析】句意推斷題。此空格前的句子為tests have the power to…，由此判斷，空格處應(yīng)該填入動(dòng)詞或動(dòng)詞詞組的原形，與to一起構(gòu)成目的狀語。結(jié)合錄音可填入define，意為“闡明，下定義”。

fundamental 【精析】語義推斷題。空格位于some和名詞information之間，可以判斷空格處需要填入形容詞，修飾名詞information。結(jié)合錄音可填入fundamental，意為“基礎(chǔ)的，根本的”。

33．ruined 【精析】修飾關(guān)系題。該句空格前的部分為主語your life和動(dòng)詞is，由此判斷，空格處應(yīng)填人形容詞作表語或動(dòng)詞過去分詞與is一起構(gòu)成被動(dòng)語態(tài)。結(jié)合錄音可填入ruined，意為“被毀掉的，被破壞的”。

34．In short 【精析】語義推斷題。此空位于段首以及句首，且空格后有逗號(hào)分隔，由此判斷，應(yīng)填入副詞或短語，構(gòu)成句子的狀語。結(jié)合錄音可填入In short，意為“簡而言之”。

35．imperfect 【精析】語義推斷題。此空位于名詞measures前，結(jié)合空格前的indirect and，可以判斷空格處應(yīng)填入形容詞，與indirect形成并列關(guān)系，共同修飾measures。結(jié)合錄音可填入imperfect，意為“不完美的”。

36．【考點(diǎn)】名詞辨析題。

A.【精析】由空格前的often have和空格后的such astax-free interest可知，此處應(yīng)填入名詞。根據(jù)本句前半句可知，此處是對“市政債券也很安全”這一觀點(diǎn)的進(jìn)一步闡述，且空格后提到了tax-free interest“免稅利息”，故答案為advantages“優(yōu)點(diǎn)，好處”。37．【考點(diǎn)】動(dòng)詞辨析題。

K.【精析】空格位于be之后，據(jù)此推斷此處可能填形容詞或動(dòng)詞的分詞形式。本句承接上一句，也是闡述市政債券的優(yōu)點(diǎn)，即比較安全，故答案為insured“投?！?。

38．【考點(diǎn)】動(dòng)詞辨析題。

C.【精析】分析句子成分可知，該句缺少謂語，故空格處應(yīng)填入動(dòng)詞。根據(jù)空格前的questions和空格后的first．time corporate bond investors之間的邏輯關(guān)系可推知答案為bother“煩擾”。39．【考點(diǎn)】形容詞辨析題。

L.【精析】空格位于介詞on和名詞詞組securities exchanges之間，由此推斷此處應(yīng)填入形容詞。根據(jù)常識(shí)，債券應(yīng)是在主要的證券交易所買進(jìn)和賣出，故答案為major“主要的”。

40．【考點(diǎn)】名詞辨析題。

H.【精析】分析句子結(jié)構(gòu)可知，空格處應(yīng)填一個(gè)名詞作have的賓語及后面定語從句的先行詞，再由定語從句中的謂語make可知空格處應(yīng)填入可數(shù)名詞復(fù)數(shù)。根據(jù)句意可知，該定語從句主要講的是吸引其他投資者的屬性，結(jié)合備選項(xiàng)可知答案為features“特點(diǎn)，特色”。41．【考點(diǎn)】名詞辨析題。

F)【精析】空格位于介詞at和不定冠詞a之后，由此推斷此處應(yīng)填入可數(shù)名詞單數(shù)?？崭窈筮€對該詞進(jìn)行了解釋：即低于債券面值的價(jià)格。此外，再由與at a——相對應(yīng)的下一句中的at apremium“超出平常價(jià)，溢價(jià)”，可推知答案為discount“折扣”。

42．【考點(diǎn)】動(dòng)詞辨析題。

I)【精析】分析句子成分可知，空格所在句缺少謂語動(dòng)詞，故空格處應(yīng)填入動(dòng)詞。結(jié)合下一句中的90up和fall可知，fluctuate“波動(dòng)，起伏”符合句意，故為答案。

43．【考點(diǎn)】動(dòng)詞辨析題。

B)【精析】由空格前的can一詞可知空格處應(yīng)填入動(dòng)詞原形。根據(jù)句意，第二個(gè)問題是：“我怎樣——某支債券的投資風(fēng)險(xiǎn)呢?”，再根據(jù)下一句中的rate'?評價(jià)?可知，答案應(yīng)為assess“評定，評價(jià)”。

44．【考點(diǎn)】副詞辨析題。

M.【精析】空格所在句子結(jié)構(gòu)完整．且空格又在句子開頭，由此推斷空格處應(yīng)填入副詞起連接作用。根據(jù)句意，此處是對上一句的延伸與承接，故答案為naturally“當(dāng)然，自然”。

45．【考點(diǎn)】形容詞辨析題。

N.【精析】空格位于定冠詞the和名詞return之間，由此推斷空格處應(yīng)填入形容詞。根據(jù)句意，對于被認(rèn)為有風(fēng)險(xiǎn)的債券，只有當(dāng)它的——回報(bào)足夠高時(shí)，投資者們才會(huì)對其進(jìn)行投資，故答案為potential“潛在的”。

46．【定位】由題干中的close the gender gap和 continues to exist定位到J)段。J.【精析】細(xì)節(jié)推斷題。定位段首句提到，在性別融 合和為男女提供同等機(jī)會(huì)和自由方面，瑞典已經(jīng) 走得比世界上其他任何一個(gè)國家都遠(yuǎn)了；定位段 末句指出這種差異仍然存在。題干是對定位段首 句和末句的概括，故答案為J)。47．【定位】由題干中的0ne of the most competitive economies和life satisfaction定位到I)段第二、三 句。

I.【精析】細(xì)節(jié)辨認(rèn)題。由定位句可知，世界經(jīng)濟(jì)論 壇將瑞典列為世界第三大最具競爭力的經(jīng)濟(jì)體，而且，瑞典在生活滿意度和幸福感排名上也領(lǐng)先 于世界其他國家。題干中的0ne of the most competitive economies對應(yīng)定位句中的the world?S third most competitive economy，the greatest life satisfaction對應(yīng)定位句中的leads the world in life satisfaction，故答案為I)。

48．【定位】由題干中的More American women和 hold elite job positions in business定位到B.段。

B.【精析】細(xì)節(jié)推斷題。定位段倒數(shù)后三句提到，盡 管美國職業(yè)女性的比例較低(68％，而瑞典達(dá)到了 77％)，但是選擇工作的美國女性更有可能從事全 職工作和擔(dān)任高級別的工作職位，如經(jīng)理或?qū)I(yè) 人士。她們還擁有更多的企業(yè)，創(chuàng)辦更多的新企 業(yè)，也更有可能在傳統(tǒng)的男性領(lǐng)域工作。在突破 商業(yè)領(lǐng)域的玻璃天花板方面，美國女性遙遙領(lǐng)先。題干中的hold elite job positions in business對應(yīng) 定位句中的hold high-level jobs as managers or professionals，故答案為B)。

49．【定位】由題干中的family．friendly policies，tend t0和women?S careers定位到D)段末句。

D.【精析】細(xì)節(jié)推斷題。定位句提到，慷慨的家庭友 好政策確實(shí)讓更多的女性留在了勞動(dòng)力市場，但 是也往往不利于她們職業(yè)生涯的發(fā)展。題干與定 位句意思一致，故答案為D)。

50．【定位】由題干中的quota system和representation in government定位到A段第四句。

A.【精析】細(xì)節(jié)推斷題。定位句提到，由于非官方的 配額制度，女性在瑞典議會(huì)中占據(jù)了45％的席位。題干中的women?S better representation與定位 句中的women hold 45 percent of positions意思 一致，題干中的The quota system和in government分別對應(yīng)定位句中的an unofficial quota system和in the Swedish parliament，故答 案為A)。

51．【定位】由題f中的the Swedish model和most American parents定位到H)段倒數(shù)第二句。

H.【精析】同義轉(zhuǎn)述題。定位句提到，瑞典的某些體 制可能適合大多數(shù)的美國父母，但美國不太可能 完全接受瑞典模式。題干中的the Swedish model 對應(yīng)定位句中的Some version of the Swedish system，may not be accepted by them in its entirety對應(yīng)定位句中的is unlikely to fully embrace the Swedish model，故答案為H)。

52．【定位】由題干中的the freedom and opportunity 定位到M)段第四句。

M.【精析】同義轉(zhuǎn)述題。定位句提到，大多數(shù)母親并 不向往具有競爭力的精英的全職崗位：瑞典的政策已經(jīng)給了她們自由和機(jī)會(huì)去過自己更喜歡的生活。題干中的the freedom and opportunity與定位句表述一致，choose their own way of life是對定位句中的live the lives they prefer的同義轉(zhuǎn)述，故答案為M。53．【定位】由題干中的hiring women for full．time positions定位到E段第一句。

E.【精析】細(xì)節(jié)歸納題。定位句提到，Blau和Kahn 稱，瑞典式產(chǎn)假政策和彈性時(shí)間安排對女性進(jìn)步形成了第二個(gè)威脅：它們讓雇主在聘用女性擔(dān)任全職職位時(shí)小心翼翼。題干中的hesitant對應(yīng)定 位句中的cautious，hiring women for full．time positions與定位句中的表述二致，the family friendly policies是對定位句中的Swedish．style paternal leave policies and flexible-time arrangements的歸納，故答案為E。

54．【定位】由題干中的Gender．a(chǎn)wareness education 和state—subsidized preschools定位到A段第 三句。

A.【精析】細(xì)節(jié)辨認(rèn)題。定位句提到，某政府網(wǎng)站顯示．在有瑞典政府補(bǔ)貼的幼兒尉中，性別意識(shí)教育越來越普遍。題干中的Gender．a(chǎn)wareness education和state．subsidized preschools均與定位句中的表述一致，故答案為A。

55．【定位】由題干中的lawmakers和gender less pronouns定位到L段第一句。L.【精析】細(xì)節(jié)推斷題。定位句提到，一些瑞典激進(jìn)主義者和立法者正要求采取更極端和更深遠(yuǎn)的措 施，比如用一個(gè)中性詞替代男女性別代詞。題干中的lawmakers和genderless pronouns分別對應(yīng) 定位句中的legislators和a neutral alternative，故 答案為L。

56．【定位】由題干中的critics定位到首段第一句。

C.【精析】推理判斷題。定位句指出，長期以來短信 都被哀嘆為造成書面語衰退的原因，一位評論家 稱其為“文盲的書面語言”。故答案為C。57．【定位】根據(jù)題文同序原則定位到第二段。

A)【精析】推理判斷題。定位段第三句指出，寫作是 一種表達(dá)技巧；第五、六句指出，寫作是深思熟慮 的，所以作家們便開始利用這點(diǎn)造出冗長的句子，由此可見寫作是需要特殊的技巧的，故答案為A。

58．【定位】根據(jù)題干中的LOL和much used定位到 文章第四段。

A)【精析】事實(shí)細(xì)節(jié)題。定位段第五句指出，LOL表 示短信收發(fā)者之間有同樣感受，它有利于緩解緊 張并營造一種平等的感覺，也就是說它拉近了短 信收發(fā)者之間的距離，故答案為A)。

59．【定位】由題干中的meat和silly定位到第五段最 后一句。

D)【精析】推理判斷題。定位句指出，隨著時(shí)間的推 移，單詞或詞組的意思也會(huì)發(fā)生改變——“meat”曾經(jīng)指任意一種食物，而“silly”在過去的意思為 “神圣的”。故答案為D)。

60．【定位】由題干中的think of和textin9定位到第 三段最后一句和文章最后一句。

B)【精析】觀點(diǎn)態(tài)度題。第三段最后一句指出，短信 實(shí)際上是一種新的說話方式，有著自己的語法和 慣例；文章最后一句指出，短信因其快速、隨意和 只會(huì)被閱讀一次的特點(diǎn)，實(shí)際上已經(jīng)成為一種用 手指說話的方式。故答案為B)。61．【定位】由題干中的0prah Winfrey并結(jié)合選項(xiàng)定 位到首段。

B)【精析】事實(shí)細(xì)節(jié)題。定位段最后一句指出，Oprah Winfrey從jl．遭人虐待的未成年母親成長為 世界上最成功的娛樂界偶像之一，也就是說她在 娛樂界取得了成功，故答案為B)。

62．【定位】由題干中的inappropriate和honorary degree定位到第二段。B)【精析】推理判斷題。定位段第三句指出，Oprah 特殊的名人類型并不適合一個(gè)以真理為座右銘的 大學(xué)的價(jià)值觀。第四句給出了“不適合”的例證： 不幸的是，Oprah充滿激情的支持?jǐn)U大到了對偽 科學(xué)的強(qiáng)烈擁護(hù)。綜上可知，作者認(rèn)為哈佛不應(yīng)授予0prah榮譽(yù)學(xué)位是因?yàn)樗龘碜o(hù)偽科學(xué)，故答 案為B)。63．【定位】由題干中的Harry Lewis定位到第四段第 二句。

A)【精析】事實(shí)細(xì)節(jié)題。定位句指出，哈佛學(xué)院前任 院長Harry Lewis在一篇博客帖子中提出了他的反對意見，故答案為A)。

64．【定位】由題干中的American universities定位到 倒數(shù)第二段。

C)【精析】事實(shí)細(xì)節(jié)題。定位段第一句指出，許多美 國大學(xué)似乎都忙于保護(hù)他們的品牌，而疏于對知 識(shí)追求的保護(hù)。第二句指出，哈佛大學(xué)的公共關(guān) 系部門在過去五年的發(fā)展令人震驚。結(jié)合第一句 中的Unfortunately可知，作者對許多美國大學(xué)過重視公共關(guān)系而感到遺憾，故答案為c)。

65．【定位】由題干中的prestigious university和focus on定位到最后兩段。D)【精析】觀點(diǎn)態(tài)度題。倒數(shù)第二段第一句提到，不 幸的是，美國的許多大學(xué)疏于對知識(shí)追求的保護(hù)。最后一段第一句指出，當(dāng)美國的研究型大學(xué)開始 變得像利潤中心和娛樂中心時(shí)，它們很容易忽略 自己最初的使命：創(chuàng)造和傳播知識(shí)。綜合以上信息可知，作者認(rèn)為像哈佛這樣有威望的大學(xué)應(yīng)該 專注于追求知識(shí)與真理，故答案為D)。

參考譯文與難點(diǎn)注釋

Beijing is planning to invest 760 billion yuan to control pollution in the next three years, starting~ from reducing the emission of PM2.5.The newly announced plan is aimed at reducing four major sources of pollution, including exhaust emissions of over 5 million motor vehicles, coal-burning in surrounding areas, sandstorms from the north and local construction dust.Another 85 billion yuan will be used to establish or upgrade the facilities for municipal waste treatment and sewage treatment.Besides, 30 billion yuan will be invested in the forestation program in the coming three years.1．第一句中，“7 600億”可以譯為760 billion?！爸卫怼?可以譯為control，curb或reduce?！皬摹胧帧?可譯為starting from…，在句中作伴隨狀語。

2．第二句中，“旨在……”可以譯為be aimed at doing sth．。“來自北方的”可譯為from the north，作后 置定語修飾sandstorms。中文的定語一般放在被 修飾語的前面；但在英文中，如果定語太長，應(yīng)處理 成后置定語或定語從句的形式。

3．第三句中，“新建”可以譯為establish。該句中文無 主語，所以翻譯時(shí)可以選用被動(dòng)語態(tài)，或者增譯主 語Beijin9。因?yàn)椤凹由稀敝暗闹形姆g出來的句 子過長，所以此處的動(dòng)詞“加上”可轉(zhuǎn)譯為連詞，用 Besides表達(dá)。

4．第四句中，“一批”可以譯為a number of或many。“以改善環(huán)境”可譯為In order to improve the municipal government also plans to construct a number of water-recycling plants and to ban illegal construction.In addition, Beijing will impose tougher punishments on those who violate the emission-reduction regulations.environment,放在句首作目的狀語。

5.第五句中，限排規(guī)定可以譯為 emission-reduction regulationso 此居中行為不可直亦為 action, 要在理解的基礎(chǔ)上采用符合語言風(fēng)格的譯法。通過分析可知，此處“處罰”的應(yīng)該是違反規(guī)定的“人”而非“行為”，所以翻譯時(shí)可采用意譯法。

第二篇：2012年12月英語六級真題答案

12級大學(xué)英語六級強(qiáng)化訓(xùn)練題一（2012年12月CET6全真試卷答案）Part I Writing

A 【標(biāo)準(zhǔn)版】 Man and Computer

Ever since the birth of it, the computer has largely changed human being’s life and there has been a hot debate about its effects on humans.Undeniably, computers have taken the place of humans in many areas and it seems that computers begin to think like man, but this does not necessarily lead to the danger that man will think like computers.The reasons, in my opinion, are as follows.Firstly, when computers release human from repetitive tasks, humans themselves can spend more time on creative works, such as scientific research, which require imagination and cannot be completed by computers.Meanwhile, thanks to computers, humans get more spare time with their friends and family, which enhances their happiness.Moreover, even though computers can work automatically, the premise is that the program, which is written by humans, has been installed in it.In conclusion, humans, unlike computers, have creative ability, emotional desires and social bounds.Thus, I don’t think that there will be the danger that man will begin to think like the computer.【高分版】

Man and Computer

It is believed that the computer is bringing the world into a brand new era.At the time the computer was invented, scientists, marveling at its calculating speed, felt that they had created a miracle.Nowadays, the function of the computer is no longer confined to calculation;it permeates people’s daily lives and has become an inseparable part of human society.People become so heavily dependent on computers that it is hard to imagine the life without computers.Therefore, some people are worried that “The real danger is not that the computer will think like man, but man will think like the computer.” Their concern does make sense.Indeed, some people spend such a long time working on computers that they have few interactions with people in real life.According to a research, too many hours in front of a computer may lead to a poker face and interpersonal isolation.This fact should arouse our attention, because unlike computers, human beings are social creatures that need emotional connections with others.Yet, it is also unnecessary for us to be overwhelmed by the negative impacts of computers.After all, we humans are intelligent and will be able to figure out better ways to make improvements.B【標(biāo)準(zhǔn)版】

On Maintaining Trust

Trust is the most frequently used word when we are talking about interpersonal relationships.However, it is hard to build trust but easy to destroy it.Therefore, how to build and maintain trust is very important for us.In my opinion, some factors play a primary role in it.First comes honesty.There’s an old saying in Chinese: once bitten, twice shy.Thus, never lie to your partners.If they find out you’re lying or cheating, the existing trust will be broken.Once broken, it’s always hard to rebuild it.Promise-keeping is the second one.If you always break your promise, you will not be trusted by others any more.Another important aspect is attitude.People with good attitude are always welcome.They

show their good manners, patience, modesty, willingness to communicate and, most important of all, sincerity to others, which contributes greatly to eliminating apathy and coldness.There are, still, other influential factors.However, from my perspective, honesty, promise-keeping and good attitude stand out among them.【高分版】

On maintaining trust

Trust is a key strategy for building effective relationships with the people we come into contact with, including our team members, peers and customers.If you want to have a positive influence over anyone or anything, you need to earn trust first.As the level of trust develops, however, there will be situations and incidents that shake the foundations that have been built.Therefore, maintain trust is even more important.There are several keys to maintain trust.First is integrity.You need to remain honest and morally upright.The second is stick to your words.If you say you would do something, then do it, otherwise never say it.For once you break your promises, you can hardly reestablish it.Trust is built and maintained by many small actions over time.Trust is telling the truth, even when it is difficult, and being truthful, authentic, and trustworthy in your dealings with other people.Only by maintain trust can one make real achievements and enjoy a rewarding life.快速閱讀答案：

1.There is no access to television in its rooms.2.Time away from all electronic gadgets

3.It is our greatest misery in life

4.We will not know what to do with our own lives

5.They help people understand ancient wisdom

6.When people think deeply, their neural processes are slow

7.live without modern transportation

8.have some distance from it / the world.something useful

10.what is essential

11.She can lend the man a sleeping bag.12.Karen can take her to the airport.13.He can’t afford to go traveling yet.14.The man has to find something else to eat.15.Present a new letter of reference.16.He declines to join the gardening club.17.Many people do not appreciate modern art.18.Bob cannot count on her vote.19.The health hazard at her work place.20.Transfer her to another department.21.Their requirements may be difficult to meet.22.Try to help her to get it back.23.In the preparatory phase.24.He behaves in a way contrary to his real intention.25.Both can succeed depending on the specific situation.The size of the objects shown.27.Girls seem to start reasoning earlier than boys.28.It may simulate scientists to make further studies.They talk at an early age.30.The new security plan for the municipal building.31 Whether the security checks would create long queues at peak hours.32.Confrontational

He used to work as a miner in Nevada.34 To cut their living expenses.35 Optimistic.36.potentially

37.experienced

38.gasp

39.dizzy

40.fatigue

41.constant

42.adverse

43.precautions

44.Your body needs to get used to a high altitude before you climb to a even higher one.45.When you reach your top height, do like activities rather than sleep too much.46.Don’t risk injury or death because of over-confidence or lack of knowledge.47.others

48.similar to peers.49.a good listener

50.They seek professional help

51.a normal reaction

52.The robotic industry has benefited from the economic recession.53.Moving production to other countries.54.They compete with human workers.55.They beat humans in precision.56.It will be applied in any field imaginable.57.They had to tighten their belts.58.Improving China’s social security system.59.A healthy savings rate promotes economic prosperity.60.When Beijing mentions in public the huge debts America owes China.61.To urge the American government to cut defictis.62.with

63.zone

64.relatively

65.vulnerable

66.researchers

67.like

68.prime

69.critical

70.experience

71.production

72.felt

73.length

74.toll

75.close

76.while

77.exceed

78.where

79.intensify

80.to

81.shifts

82.was said to be based on a true event

83.disperse customers’ attention to its quality

84.could not have been delayed by the traffic jam

85.to be treated as the disabled

86.as they had tried

第三篇：2013年12月英語六級真題答案完整版

2013年12月全國大學(xué)生英語六級考試試卷

Part ⅠWriting(30 minutes)Directions: For this part, you are allowed 30 minutes to write a composition on the topic Digital Age.You should write at least 150 words following the outline given below:1．如今數(shù)字化產(chǎn)品得到越來越廣泛的使用，例如??2．?dāng)?shù)字化產(chǎn)品的使用對人們的工作、學(xué)習(xí)、生活產(chǎn)生的影響。Digital Age ___________________________________________________________________________ Part ⅢReading Comprehension(40 minutes)

Section A

Directions: In this section, there is a passage with ten blanks.You are required to select one word for each blank from a list of choices given in a word bank following the passage.Read the passage through carefully before making your choices.Each choice in the bank is identified by a letter.Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the centre.You may not use any of the words in the bank more than once.Questions 36 to 45 are based on the following passage.Women in 2011 made no significant gains in winning more top US business jobs, according to a study, but the head of the study said women are poised to make36in the year ahead.The number of women who were board directors, corporate officers or top earners at Fortune 500 companies remained37unchanged, said the study by Catalyst, a nonprofit group that38opportunities for women in business.The percentage of companies with women on the board of directors was 15.1 percent this year, compared with 14.8 percent in 2010, Catalyst said.Also, the percentage of corporate officer positions39by women was 15.7 percent in 2011 and 15.4percent in 2010, it said.The percentage of top earners in 2011 who were women was 6.2 percent, compared to 6.7percent in 2010, it said.The research on the Fortune 500 companies was40on data as of March 31, 2011.The slight changes in the numbers are not considered41significant, Catalyst said.Nevertheless, given the changes in U.S.politics, the future for women in business looks more42, said Ilene Lang, president and chief executive43of Catalyst.“Overall we’re44to see change next year,” Lang said.“When we look at shareholders, decision makers, the general public, they’re looking for change.”

“What they’re basically saying is, ‘Don’t give us45of the status quo(現(xiàn)狀).Get new ideas in there, get some fresh faces, ’” she said.A)officerB)changesC)basedD)positionsE)moreF)promisingG)businesslike

H)surveyingI)essentiallyJ)stridesK)promotesL)statisticallyM)confusedN)heldO)expecting

Section B

Directions: In this section, you are going to read a passage with ten statements attached to it.Each statement contains information given in one of the paragraphs.Identify the paragraph from which the information is derived.You may choose a paragraph more than once.Each paragraph is marked with a letter.Answer the questions by marking the corresponding letter on Answer Sheet 2.How Marketers Target Kids

A)Kids represent an important demographic to marketers because they have their own purchasing power, they influence their parents’ buying decisions and they are the adult consumers of the future.Industry spending on advertising to children has exploded in the past decade, increasing from a mere $100 million in 1990 to more than $2 billion in 2000.B)Parents today are willing to buy more for their kids because trends such as smaller family size, dual incomes and postponing children until later in life mean that families have more disposable income.As well, guilt can play a role in spending decisions as time-stressed parents substitute material goods for time spent with their kids.Here are some of the strategies marketers employ to target kids:

Pester(糾纏)Power

C)Today’s kids have more autonomy and decision-making power within the family than in previous generations, so it follows that kids are vocal about what they want their parents to buy.“Pester power” refers to children’ ability to nag their parents into purchasing items they may not otherwise buy.Marketing to children is all about creating pester power, because advertisers know what a powerful force it can be.D)According to the 2001 marketing industry book Kidfluence, pestering or nagging can be divided into two categories—“persistence” and “importance”.Persistence nagging(a plea, that is repeated over and over again)is not as effective as the more sophisticated “importance nagging”.This latter method appeals to parents’ desire to provide the best for their children, and plays on any guilt they may have about not having enough time for their kids.The Marriage of Psychology and Marketing

E)To effectively market to children, advertisers need to know what makes kids tick.With the help of well-paid researchers and psychologists, advertisers now have access to in-depth knowledge about children’s developmental, emotional and social needs at different ages.Using research that analyzes children’s behaviour, fantasy’ lives, art work, even their dreams, companies are able to craft sophisticated marketing strategies to reach young people.F)The issue of using child psychologists to help marketers target kids gained widespread public attention in 1999, when a group of U.S.mental health professionals issued a public letter to the American Psychological Association(APA)urging them to declare the practice unethical.The APA is currently studying the issue.Building Brand Name Loyalty

G)Canadian author Naomi Klein tracks the birth of “brand” marketing in her 2000 book No Logo.According to Klein, the mid-1980s saw the birth of a new kind of corporation—Nike, Calvin Klein, Tommy Hilfiger, to name a few—which changed their primary corporate focus from producing products to creating an image for their brand name.By moving their manufacturing operations to countries with cheap labour, they freed up money to create their powerful marketing messages.It has been a tremendously profitable formula, and has led to the creation of some of the most wealthy and powerful multi-national corporations the world has seen.H)Marketers plant the seeds of brand recognition in very young children, in the hopes that the seeds will grow into lifetime relationships.According to the Center for a New American Dream, babies as young as six months of age can form mental images of corporate logos and mascots.Brand loyalties can be established as early as age two, and by the time children head off to school most can recognize hundreds of brand logos.While fast food, toy and clothing companies have been cultivating brand recognition in children for years, adult-oriented businesses such as banks and automakers are now getting in on the act.Buzz or Street Marketing

I)The challenge for marketers is to cut through the intense advertising clutter(雜亂)

in young people’s lives.Many companies are using “buzz marketing” —a new twist on the tried-and-true “word of mouth” method.The idea is to find the coolest kids in a community and have them use or wear your product in order to create a buzz around it.Buzz, or “street marketing”, as it’s also called, can help a company to successfully connect with the elusive(難找的)teen market by using trendsetters to give them products “cool” status.J)Buzz marketing is particularly well-suited to the Internet, where young “Net promoters” use chat rooms and blogs to spread the word about music, clothes and other products among unsuspecting users.Commercialization in Education

K)School used to be a place where children were protected from the advertising and consumer messages that permeated their world—but not anymore.Budget shortfalls(虧空，差額)

are forcing school boards to allow corporations access to students in exchange for badly needed cash, computers and educational materials.L)Corporations realize the power of the school environment for promoting their name and products.A school setting delivers a captive youth audience and implies the endorsement of teachers and the educational system.Marketers are eagerly exploiting this medium in a number of ways, including: 1)sponsored educational materials;2)sup

plying schools with technology in exchange for high company visibility;3)advertising posted in classrooms, school buses, on computers in exchange for funds;4)contests and incentive programs: for example, the Pizza Hut reading incentives program in which children receive certificates for free pizza if they achieve a monthly reading goal;

5)sponsoring school events.The Internet

M)The Internet is an extremely desirable medium for marketers wanting to target children.It’s part of youth culture.This generation of young people is growing up with the Internet as a daily and routine part of their lives.Kids are often online alone, without parental supervision.Unlike broadcasting media, which have codes regarding advertising to kids, the Internet is unregulated.Sophisticated technologies make it easy to collect information from young people for marketing research, and to target individual children with personalized advertising.Marketing Adult Entertainment to Kids

N)Children are often aware of and want to see entertainment meant for older audiences because it is actively marketed to them.In a report released in 2000, the U.S.Federal Trade Commission(FTC)revealed how the movie, music and video games industries routinely market violent entertainment to young children.O)The FTC studied 44 films rated “Restricted”, and discovered that 80 per cent were targeted to children under

17.Marketing plans included TV commercials run during hours when young viewers were most likely to be watching.The FTC report also highlighted the fact that toys based on characters from mature entertainment are often marketed to young children.Mature rated video games are advertised in youth magazines;and toys based on “Restricted” movies and M-rated video games are marketed to children as young as four.46.Guilt can affect parents’ spending decisions because they don’t have enough time for their kids.47.The Center for a New American Dream pointed out that brand loyalties could be formed as early as age two.48.School boards allow corporations to access to students because they need money and educational materials badly.49.The FTC report highlighted the fact that toys based on characters from mature entertainment are often marketed to young children.50.For this generation of young people, the Interact is a daily and routine part of their lives.51.According to Kidfluence, “persistence nagging” is less effective than the more sophisticated “importance nagging”.52.According to a report released by the U.S.Federal Trade Commission, the movie, music and video games industries usually market violent entertainment to young children.53.Buzz marketing is well-suited to the Internet because the interactive environment can spread messages effectively.54.A group of U.S.mental health professionals think that it is unethical to use child psychologists to help marketers target kids.55.According to the Pizza Hut reading incentives program, children will receive certificates for free pizza if they achieve a monthly reading goal.Section C

Directions: There are 2 passages in this section.Each passage is followed by some questions or unfinished statements.For each of them there are four choices marked A), B), C)and D).You should decide on the best choice and mark the corresponding letter on Answer Sheet 2 with a single line through the centre.Passage One

Questions 56 to 60 are based on the following passage.Like most people, I’ve long understood that I will be judged by my occupation, that my profession is a gauge people use to see how smart or talented I am.Recently, however, I was disappointed to see that it also decides how I’m treated as a person.Last year I left a professional position as a small-town reporter and took a job waiting tables.As someone paid to serve food to people, I had customers say and do things to me I suspect they’d never say or do to their most casual acquaintances.One night a man talking on his cell phone waved me away, then beckoned(示

意)me back with his finger a minute later, complaining he was ready to order and asking where I’d been.I had waited tables during summers in college and was treated like a peon(勤雜工)by plenty of people.But at 19 years old, I believed I deserved inferior treatment from professional adults.Besides, people responded to me differently after I told them I was in college.Customers would joke that one day I’d be sitting at their table, waiting to be served.Once I graduated I took a job at a community newspaper.From my first day, I heard a respectful tone from everyone who called me.I assumed this was the way the professional world worked—cordially.I soon found out differently.I sat several feet away from an advertising sales representative with a similar name.Our calls would often get mixed up and someone asking for Kristen would be transferred to Christie.The mistake was immediately evident.Perhaps it was because money was involved, but people used a tone with Kristen that they never used with me.My job title made people treat me with courtesy.So it was a shock to return to the restaurant industry.It’s no secret that there’s a lot to put up with when waiting tables, and fortunately, much of it can be easily forgotten when you pocket the tips.The service industry, by definition, exists to cater to others’ needs.Still, it seemed that many of my customers didn’t get the difference between server and servant.I’m now applying to graduate school, which means someday I’ll return to a profession where people need to be nice to me in order to get what they want.I think I’ll take them to dinner first, and see how they treat someone whose only job is to serve them.56.The author was disappointed to find that ________.A)one’s position is used as a gauge to measure one’s intelligenceB)talented people like her should fail to get a respectable jobC)one’s occupation affects the way one is treated as a personD)professionals tend to look down upon manual workers

57.What does the author intend to say by the example in the second paragraph?A)Some customers simply show no respect to those who serve them.B)People absorbed in a phone conversation tend to be absent-minded.C)Waitresses are often treated by customers as casual acquaintances.D)Some customers like to make loud complaints for no reason at all.58.How did the author feel when waiting tables at the age of 19?

A)She felt it unfair to be treated as a mere servant by professionals.B)She felt badly hurt when her customers regarded her as a peon.C)She was embarrassed each time her customers joked with her.D)She found it natural for professionals to treat her as inferior.59.What does the author imply by saying “...many of my customers didn’t get the difference between server and servant”(Line 3, Para.7)?

A)Those who cater to others’ needs are destined to be looked down upon.B)Those working in the service industry shouldn’t be treated as servants.C)Those serving others have to put up with rough treatment to earn a living.D)The majority of customers tend to look on a servant as a server nowadays.60.The author says she’ll one day take her clients to dinner in order to ________.A)see what kind of person they areB)experience the feeling of being servedC)show her generosity towards people inferior to herD)arouse their sympathy for people living a humble life

Passage Two

Questions 61 to 65 are based on the following passage.What’s hot for 2007 among the very rich? A $7.3 million diamond ring.A trip to Tanzania to hunt wild animals.Oh, and income inequality.Sure, some leftish billionaires like George Soros have been railing against income inequality for years.But increasingly, centrist and right-wing billionaires are starting to worry about income inequality and the fate of the middle class.In December, Mortimer Zuckerman wrote a column in U.S.News & World Report, which lie owns.“Our nation’s core bargain with the middle class is disintegrating, ” lamented(哀嘆)the

117th-riehest man in America.“Most of our economic gains have gone to people at the very top of the income ladder.Average income for a household of people of working age, by contrast, has fallen five years in a row.” He noted that “Tens of millions of Americans live in fear that a major health problem can reduce them to bankruptcy.”Wilbur Ross Jr.has echoed Zuckerman’s anger over the bitter struggles faced by middle-class Americans.“It’s an outrage that any American’s life expectancy should be shortened simply because the company they worked for went bankrupt and ended health-care coverage, ” said the former chairman of the International Steel Group.What’s happening? The very rich are just as trendy as you and I, and can be so when it comes to politics and policy.Given the recent change of control in Congress, the popularity of measures like increasing the minimum wage, and efforts by California’s governor to offer universal health care, these guys don’t need their own personal weathermen to know which way the wind blows.It’s possible that plutocrats(有錢有勢的人)are expressing solidarity with the struggling middle class as part of an effort to insulate themselves from confiscatory(沒收性的)tax policies.But the prospect that income inequality will lead to higher taxes on the wealthy doesn’t keep plutocrats up at night.They can live with that.No, what they fear was that the political challenges of sustaining support for global economic integration will be more difficult in the United States because of what has happened to the distribution of income and economic insecurity.In other words, if middle-class Americans continue to struggle financially as the ultrawealthy grow ever wealthier, it will be increasingly difficult to maintain political support for the free flow of goods, services, and capital across borders.And when the United States places obstacles in the way of foreign investors and foreign goods, it’s likely to encourage reciprocal action abroad.For people who buy and sell companies, or who allocate capital to markets all around the world, that’s the real nightmare.61.What is the current topic of common interest among the very rich in America?

A)The fate of the ultrawealthy people.B)The disintegration of the middle class.C)The inequality in the distribution of wealth.D)The conflict between the left and the right wing.62.What do we learn from Mortimer Zuckerman’s lamentation?

A)Many middle-income families have failed to make a bargain for better welfare.B)The American economic system has caused many companies to go bankrupt.C)The American nation is becoming more and more divided despite its wealth.D)The majority of Americans benefit little from the nation’s growing wealth.63.From the fifth paragraph we can learn that ________.A)the very rich are fashion-consciousB)the very rich are politically sensitive

C)universal health care is to be implemented throughout AmericaD)Congress has gained popularity by increasing the minimum wage

64.What is the real reason for plutocrats to express solidarity with the middle class?A)They want to protect themselves from confiscatory taxation.B)They know that the middle class contributes most to society.C)They want to gain support for global economic integration.D)They feel increasingly threatened by economic insecurity.65.What may happen if the United States places obstacles in the way of foreign investors and foreign goods?

A)The prices of imported goods will inevitably soar beyond control.B)The investors will have to make great efforts to reallocate capital.C)The wealthy will attempt to buy foreign companies across borders.D)Foreign countries will place the same economic barriers in return.Part ⅣTranslation(30 minutes)

Directions: For this part, you are allowed30 minutes to translate a passage from Chinese into English.You shoul

d write your answer on Answer Sheet 2.中醫(yī)(Traditional Chinese Medicine)是中華文化不可分割的一部分，為振興華夏做出了巨大的貢獻(xiàn)。如今，中醫(yī)和西醫(yī)(western medicine)在中國的醫(yī)療保健領(lǐng)域并駕齊驅(qū)。中醫(yī)以其獨(dú)特的診斷手法、系統(tǒng)的治療方式和豐富的典籍材料，備受世界矚目。中國的中醫(yī)事業(yè)由國家中醫(yī)藥管理局(State Administration of TCM and Pharmacology)負(fù)責(zé)?，F(xiàn)在國家已經(jīng)出臺(tái)了管理中醫(yī)的政策、法令和法規(guī)，引導(dǎo)并促進(jìn)這個(gè)新興產(chǎn)業(yè)的研究和開發(fā)。在定義上，中醫(yī)是指導(dǎo)中國傳統(tǒng)醫(yī)藥理論和實(shí)踐的一種醫(yī)學(xué)，它包括中醫(yī)療法、中草藥(herbalogy)、針灸(acupuncture)、推拿(massage)和氣功(qigong)。

第四篇：大學(xué)英語六級考試作文真題答案

2010年6月大學(xué)英語六級考試作文真題答案

Directions:for this part,you are allowed 30 minutes to write a short essay entitled Due Attention should Be Given to Internet Overuse.Overuse.You should write ai least 150 words flowing the ontline given below.1.近年來出現(xiàn)學(xué)生上網(wǎng)時(shí)間增多的現(xiàn)象

2.出現(xiàn)這種現(xiàn)象的原因和后果

3.為了改變這種狀況，我認(rèn)為......參考范文1.Due Attention Should Be Given to Internet Overuse

In recent years,the ignorance of Chinese has been prevailing among students.Some refuse to go to Chinese classes, and some read few Chinese classics.In contrast,more and more students attach great importance to foreign language study.There are three premier factors that can account for such phenomenon.First and foremost,the globalization greatly stimulates the students“ craze for learning English, which in turn affect students” passion foe studying Chinese.Moreover,fewer and fewer universities motivate students to study Chinese.Last but not least,the increasing emphasis on such “practical subject”as foreign language closely related to hunting jobs also cut into students' time and energy.There fore,Students' weakness in Chinese would undoubtly not only lead to their ignorance of Chinese culture but also hinder the study of other subjects.In my view ,effective measures are called for to solve the problem.First, it should be made clear to the whole society that Chinese is one indispensable part of our culture.Second,schools should attach more importance to the teaching of Chinese.Third, students should enhance their awareness of the importance of mastering their mother tongue.參考范文.Just as the saying goes “Every coin has two sides”,Internet is never an

exception.Along with many conveniences brought about by it.Internet also swallows much time which students may otherwise spend on their study.What's

worse,according to a recent survey,too much time has been wasted on chatting ,online gaming and things like taht.There are various reasons contributing to this phenomenon,For one thing, sone students get addicted to Internet and gaming in particular so much that theytend to give way to their desire.For another , numerous Net bars locae themselves nearby schools or universities,which provide a breeding ground for Internet

overuse.Moreover,some parents or teachers do mot pay attention to what studentsdo afer class.Thus,to overcome this situation,I hold to the belief that students , parents and the whole society should work together,On the one hand, students should be aware of the fact the fact that learning is their priorities and online gaming goes against the grain of their mission.On the other hand,the whole society should work together to say NO Nto Met bars nearby schools.Last but not least, teachers and parents should communicate with kids to pull back before it is too late

第五篇：2015初級會(huì)計(jì)職稱《經(jīng)濟(jì)法基礎(chǔ)》真題及答案(第一套)

2015初級會(huì)計(jì)職稱《經(jīng)濟(jì)法基礎(chǔ)》真題及答案（第一套）

一、單項(xiàng)選擇題

1.根據(jù)《仲裁法》的規(guī)定，下列關(guān)于仲裁協(xié)議的表述中，正確的是(B)。

A.仲裁協(xié)議可以書面形式訂立，也可以口頭形式訂立

B.仲裁協(xié)議對仲裁委員會(huì)沒有約定，當(dāng)事人又達(dá)不成補(bǔ)充協(xié)議的，仲裁協(xié)議無效 C.當(dāng)事人對仲裁協(xié)議的效力由異議的，只能請求仲裁委員會(huì)作出決定 D.沒有仲裁協(xié)議，一方申請仲裁的，仲裁委員會(huì)應(yīng)當(dāng)受理 2.下列法律事實(shí)，屬于法律事件的是(B)。

A.訂立遺囑 B.臺(tái)風(fēng)登陸 C.租賃設(shè)備 D.買賣房屋

3.2013年3月12日，吳某應(yīng)聘到甲公司工作，每月2000元，直至2014年2月12日甲公司才與其簽訂合同。甲公司應(yīng)補(bǔ)償吳某(B)元。A.18000 B.20000 C.22000 D.44000 4.甲公司職工周某的月工資為6800元。已知當(dāng)?shù)芈毠せ踞t(yī)療保險(xiǎn)單位繳費(fèi)率為6%，職工個(gè)人繳費(fèi)率為2%，用人單位所繳醫(yī)療保險(xiǎn)費(fèi)劃入個(gè)人醫(yī)療賬戶的比例為30%。關(guān)于周某個(gè)人醫(yī)療保險(xiǎn)賬戶每月存儲(chǔ)額的下列計(jì)算中，正確的是(B)。

A.6800×2%=136元 B.6800×2%+6800×6%×30%=258.4元 C.6800×2%+6800×6%=544元 D.6800×6%×30%=122.4元

5.根據(jù)支付結(jié)算法律制度的規(guī)定，下列銀行卡中，發(fā)卡銀行對其賬戶內(nèi)存款不計(jì)付利息的是(B)。A.準(zhǔn)貨記卡 B.貸記卡 C.專用卡 D.傳賬卡

6.根據(jù)支付結(jié)算法律制度的規(guī)定，持票人取得的下列票據(jù)中，須向付款人提示承兌的是(D)。A.丙公司取得的由P銀行簽發(fā)的一張銀行本票 B.乙公司收到的由甲公司簽發(fā)的一張支票 C.戊公司向Q銀行申請簽發(fā)的一張銀行匯票 D.丁公司收到的一張見票后定期付款的商業(yè)匯票 7.根據(jù)支付結(jié)算法律制度的規(guī)定，下列票據(jù)日期中，屬于票據(jù)必須記載事項(xiàng)的是(D)。A.承兌日期 B.背書日期 C.保證日期 D.出票日期

8.根據(jù)増值稅法律制度的規(guī)定，下列行為中，應(yīng)視同銷售貨物行為征收增值稅的是(C)。A.購進(jìn)貨物用于非增值稅應(yīng)稅項(xiàng)目 B.購進(jìn)貨物用于免稅項(xiàng)目 C.購進(jìn)貨物用于無償贈(zèng)送其他單位 D.購進(jìn)貨物用于集體福利

9.2014年9月甲公司銷售產(chǎn)品取得含增值稅價(jià)款117000元，另收職包裝物租金7020元。已知増值稅稅率為17%。甲公司當(dāng)月該筆業(yè)務(wù)増值稅銷項(xiàng)稅額的下列計(jì)算中，正確的是(B)。A.117000×(1+17%)×17%=23271.3元 B.(117000+7020)÷(1+17%)17%=l8020元 C.117000×17%=19890元 D.(117000+7020)×17%=21083.4元

10.根據(jù)消費(fèi)稅法律制度的規(guī)定，下列各項(xiàng)中，采職從價(jià)定率和從量定額相結(jié)合的符合計(jì)征辦法征收消費(fèi)稅的是(D)。

A.黃酒 B.啤酒 C.果木酒 D.白酒

11.根據(jù)消費(fèi)稅法律制度的規(guī)定，下列各項(xiàng)中，不征收消費(fèi)稅的是(c)。A.汽油 B.指甲油 C.沐浴液 D.香水

12.大學(xué)教授張某取得的下列收入中，應(yīng)按“稿酬所得”稅目計(jì)繳個(gè)人所得稅的是(B)。A.作品參展收入 B.出版書畫作品收入 C.學(xué)術(shù)報(bào)告收入 D.審稿收入

13.根據(jù)個(gè)人所得稅法律制度的規(guī)定，下列各項(xiàng)中，采取定額和定率相結(jié)合的扣除方法減除費(fèi)用計(jì)繳個(gè)人所得稅的是(D)。

A.個(gè)體工商戶的生產(chǎn)、經(jīng)營所得 B.工資、薪金所得 C.利息、股息、紅利所得 D.勞務(wù)報(bào)酬所得

14.根據(jù)個(gè)人所得稅法律制度的規(guī)定，下列各項(xiàng)中，以一個(gè)月內(nèi)職得收入為一次計(jì)繳個(gè)人所得稅的是(B)。

A.稿酬所得 B.財(cái)產(chǎn)租賃所得 C.偶然所得 D.特許權(quán)使用費(fèi)所得

15.2014年5月張某轉(zhuǎn)讓一項(xiàng)專利權(quán)，職得轉(zhuǎn)讓收入150000元，專利開發(fā)支出10000元。已知特許權(quán)使用費(fèi)所得個(gè)人所得稅稅率為20%;每次收入超過4000元的，減除20%的費(fèi)用。張某當(dāng)月該筆收入應(yīng)繳納個(gè)人所得稅@額的下列計(jì)算中，正確的是(D)。A.(150000-10000)×(1-20%)×20%=22400元 B.(150000-10000)×20%=28000元 C.[150000×(1-20%)-10000] ×20%=22000元 D.150000×(1-20%)×20%=24000元 16.根據(jù)關(guān)稅法律制度的規(guī)定，一般貿(mào)易項(xiàng)下進(jìn)口的貨物以海關(guān)審定的成交價(jià)格為基礎(chǔ)的到岸價(jià)格作為完稅價(jià)格。下列關(guān)于成交價(jià)格的表述中，正確的是(B)。

A.在貨物成交過程中，向境外采購代理人支付的買方傭金，應(yīng)計(jì)入成交價(jià)格

B.在貨物成交過程中，進(jìn)口人在成交價(jià)格外另支付給賣方的傭金，應(yīng)計(jì)入成交價(jià)格 C.賣方付給進(jìn)口人的正?；乜?，應(yīng)計(jì)入成交價(jià)格

D.賣方違反合同規(guī)定延期交貨的罰款，可以從成交價(jià)格中扣除

17.甲企業(yè)擁有一處原值560000元的房產(chǎn)。已知房產(chǎn)稅稅率為1.2%，當(dāng)?shù)匾?guī)定的房產(chǎn)稅減除比例為30%。甲企業(yè)年應(yīng)繳納房產(chǎn)稅稅額的下列計(jì)算中，正確的是(C)。A.560000×1.2%=6720元 B.560000+(1-30%)×l.2%=9600元

C.560000×(1-30%)×l.2%=4704元 D.560000×30%×1.2%=2016元 18.根據(jù)土地增值稅法律制度的規(guī)定，屬于土地增值稅的征稅范圍是(B)。A.房地產(chǎn)的出租 B.企業(yè)間的房地產(chǎn)交換 C.房地產(chǎn)的代建 D.房地產(chǎn)的抵押

19.根據(jù)印花稅法律制度的規(guī)定，下列各項(xiàng)中，免征印花稅的是(D)。A.土地使用證 B.專利權(quán)轉(zhuǎn)移書據(jù)

C.未按期兌現(xiàn)的加工承攬合同 D.發(fā)行單位與訂閱單位之間書立的憑證 20.根據(jù)資源稅法律制度的規(guī)定，下列各項(xiàng)中，屬于資源稅納稅人的是(C)。A.進(jìn)口金屬礦石的冶煉企業(yè) B.銷售精鹽的商場 C.開采原煤的公司 D.銷售石油制品的加油站

21.根據(jù)稅收征收管理法律制度的規(guī)定，下列各項(xiàng)中，不屬于稅務(wù)機(jī)關(guān)權(quán)利的是(D)。A.稅務(wù)管理 B.稅務(wù)檢查 C.稅款征收 D.宣傳稅法

22.根據(jù)稅收征收管理法律制度的規(guī)定，對欠繳稅款、滯納金的納稅人或其法定代表人需要出境的，稅務(wù)機(jī)關(guān)可以采取的措施是(B)。

A.書面通知其開戶銀行從其存款匯總扣繳稅款 B.責(zé)令提供納稅擔(dān)保 C.核定、調(diào)整應(yīng)納稅額 D.依法拍賣其價(jià)值相當(dāng)于應(yīng)納稅款的商品

23.根據(jù)稅收征收管理法律制度的規(guī)定，稅務(wù)機(jī)關(guān)作出的下列行政行為中，不屬于稅務(wù)行政復(fù)議范圍的是(A)。

A.調(diào)整稅收優(yōu)惠政策 B.不予頒發(fā)稅務(wù)登記證 C.不予出具完稅憑證 D.確認(rèn)納稅環(huán)節(jié)

24.根據(jù)稅收征收管理法律的制定，復(fù)議機(jī)構(gòu)應(yīng)當(dāng)自受理行政復(fù)議申請之(D)日內(nèi)，將行政復(fù)議申請書副本或者行政復(fù)議申請筆錄復(fù)印件發(fā)送被申請人。A.30 B.15 C.10 D.7

二、多項(xiàng)選擇題

1.行政機(jī)關(guān)工作人員對行政機(jī)關(guān)作出的下列決定不服提起的行政訴訟，法院不予受理的有(ABCD)。A.任命決定 B.免職決定 C.記過決定 D.獎(jiǎng)勵(lì)決定 2.關(guān)于訴訟時(shí)效期間的表述中，正確的有(ABCD)。

A.訴訟時(shí)效可發(fā)生中止或者中斷 B.訴訟時(shí)效期間從權(quán)利人知道或者應(yīng)當(dāng)知道權(quán)利被侵害時(shí)起計(jì)算 C.訴訟時(shí)效期間屆滿，權(quán)利人喪失勝訴權(quán) D.身體受到傷害要求賠償?shù)模V訟時(shí)效期間為1年 3.根據(jù)勞動(dòng)合同法律制度的規(guī)定，勞動(dòng)者單方面解除勞動(dòng)合同的下列情形中，不能獲得經(jīng)濟(jì)補(bǔ)償?shù)挠?AD)。

A.勞動(dòng)者提前30日以書面形式通知用人單位解除勞動(dòng)合同的

B.勞動(dòng)者因用人單位未按照勞動(dòng)合同約定提供勞動(dòng)保護(hù)而解除勞動(dòng)合同的 C.勞動(dòng)者因用人里位未及時(shí)足額支付勞動(dòng)拫酬而解除勞動(dòng)合同的 D.勞動(dòng)者在試用期內(nèi)提前3日通知用人單位解除勞動(dòng)含同的

4.根據(jù)勞動(dòng)含同法律制度的規(guī)定，關(guān)于用人單位和勞動(dòng)者對競業(yè)限制約定的下列表述中，正確的有(ABCD)。A.用人單位和勞動(dòng)者約定的競業(yè)限制期限不得超過2年

B.用人單位應(yīng)按照雙方約定，在競業(yè)限制期限內(nèi)按月給予勞動(dòng)者經(jīng)濟(jì)補(bǔ)償

C.競業(yè)限制約定適用于用人單位與其高級管理人員、高級技術(shù)人員和其他負(fù)有保密義務(wù)的人員之間 D.勞動(dòng)者違反競業(yè)限制約定的，應(yīng)按照約定向用人單位支付違約金

5.根據(jù)社會(huì)保險(xiǎn)法律制度的規(guī)定，參加職工基本養(yǎng)老保險(xiǎn)的下列人員中，基本養(yǎng)老保險(xiǎn)費(fèi)全部由個(gè)人繳納的有(BD)。

A.城鎮(zhèn)私營企業(yè)的職工 B.無雇工的個(gè)體工商戶

C.未在用人單位參加基本養(yǎng)老保險(xiǎn)的非全日制從業(yè)人員 D.實(shí)行企業(yè)化管理的事業(yè)單位職工

6.根據(jù)支付結(jié)算法律制度的規(guī)定，下列各項(xiàng)中，屬于發(fā)卡銀行追償透支款項(xiàng)和詐騙款項(xiàng)的途徑的有(BCD)。

A.凍結(jié)持卡人銀行結(jié)算賬戶 B.通過可法機(jī)關(guān)訴訟程序進(jìn)行追償 C.依法處理抵押物和質(zhì)物 D.向保證人追索透支款項(xiàng)

7.根據(jù)支付結(jié)算法律制度的規(guī)定，下列各項(xiàng)中，屬于單位、個(gè)人在社會(huì)經(jīng)濟(jì)活動(dòng)中使用的人民幣非現(xiàn)金支付工具的是(ACD)。

A.本票 B.股票 C.支票 D.匯票

8.根據(jù)增值稅法律制度的規(guī)定，下列各項(xiàng)中，屬于增值稅征稅范圍的有(ABCD)。A.銀行銷售金銀的業(yè)務(wù) B.貨物期貨

C.縫紉業(yè)務(wù) D.飲食業(yè)納稅人銷售非現(xiàn)場消費(fèi)的食品

9.根據(jù)消費(fèi)稅法律制度的規(guī)定，下列各項(xiàng)中，屬于消費(fèi)稅征稅范圍的有(BCD)。A.電動(dòng)汽車 B.汽油 C.煙絲 D.啤酒

10.根據(jù)企業(yè)所得稅法律制度的規(guī)定，企業(yè)繳納的下列稅金中，在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí)準(zhǔn)予扣除的有(BCD)。

A.企業(yè)所得稅 B.消費(fèi)稅 C.房產(chǎn)稅 D.營業(yè)稅

11.根據(jù)個(gè)人所得稅法律制度的規(guī)定，下列情形中，納稅人應(yīng)當(dāng)按照規(guī)定到主管稅務(wù)機(jī)關(guān)辦理自行納稅申報(bào)的有(ABCD)。

A.年所得12萬元以上的 B.取得應(yīng)納稅所得，沒有扣繳義務(wù)人的

C.從中國境外取得所得的 D.從中國境內(nèi)兩處或者兩處以上取得工資、薪金所得的 12.根據(jù)契稅法律制度的規(guī)定，下列各項(xiàng)中，免征契稅的有(ABC)。

A.軍事單位承受土地用于軍事設(shè)施 B.國家機(jī)關(guān)承受房屋用于軍事設(shè)施

C.納稅人承受荒山土地使用權(quán)用于農(nóng)業(yè)生產(chǎn) D.城鎮(zhèn)軍民購買商品房用于居住

13.根據(jù)城鎮(zhèn)土地使用稅法律制度的規(guī)定，下列關(guān)于城鎮(zhèn)土地使用納稅義務(wù)發(fā)生時(shí)間的說法中，正確的是(ABCD)。

A.納稅人購置新建商品房，自房屋交付使用之次月起繳納城鎮(zhèn)土地使用稅

B.納稅人以出讓的方式有償取得土地所有權(quán)，應(yīng)從合同約定交付土地時(shí)間的次月起繳納城鎮(zhèn)土地使用稅

C.納稅人新征用的耕地，自批準(zhǔn)征用之日起滿1年時(shí)開始繳納城鎮(zhèn)土地使用稅 D.納稅人新征用的非耕地，自批準(zhǔn)征用次月起繳納城鎮(zhèn)土地使用稅

14.根據(jù)稅收征收管理法律制度的規(guī)定，下列各項(xiàng)中，屬于專業(yè)發(fā)票的有(AC)。A.國有銀行匯兌憑證 B.某省地方稅務(wù)局通用機(jī)打發(fā)票 C.國有鐵路客票 D.某省國家稅務(wù)局通用機(jī)打發(fā)票

15.根據(jù)稅收征收管理法律制度的規(guī)定，下列各項(xiàng)中，屬于稅務(wù)機(jī)關(guān)稅務(wù)檢查職責(zé)范圍的有(ABCD)。A.檢查納稅人的賬薄 B.可按規(guī)定的批準(zhǔn)權(quán)限采取稅收保全措施

C.詢問納稅人與納稅有關(guān)的問題情況 D.責(zé)成納稅人提供與納稅有關(guān)的

三、判斷題

1.銀行結(jié)算賬戶的存款人收到銀行對賬單或?qū)~信息后，應(yīng)及時(shí)核對賬務(wù)并在規(guī)定期限內(nèi)向銀行發(fā)出對賬回單或確認(rèn)信息。(√)2.行政復(fù)議需要事先預(yù)交費(fèi)用。（×）

3.用人單位應(yīng)當(dāng)將直接涉及勞動(dòng)者切身利益的規(guī)章制度和重大事項(xiàng)決定公示，或者告知?jiǎng)趧?dòng)者（√）4.根據(jù)營業(yè)稅改征增值稅的法律規(guī)定，衛(wèi)星電視信號(hào)落地轉(zhuǎn)接服務(wù)，屬于增值電信服務(wù)。（√）5.根據(jù)消費(fèi)稅法律制度的規(guī)定，金銀首飾與其他產(chǎn)品組成成套消費(fèi)品銷售的，按銷售全額征收消費(fèi)。（√）

6.城市維護(hù)建設(shè)稅的計(jì)稅依據(jù)是根據(jù)實(shí)際繳納的增值稅、消費(fèi)稅、營業(yè)稅繳納。（√）7.中國居民張某，在境外工作，只就來源于中國境外的所得征收個(gè)人所得稅。（×）8.個(gè)人取得的住房轉(zhuǎn)租收入，應(yīng)按“財(cái)產(chǎn)轉(zhuǎn)讓所得”征收個(gè)人所得稅。（×）9.購置的新車船，購置當(dāng)年車船稅的應(yīng)納稅額自納稅義務(wù)發(fā)生的次月起按月計(jì)算。（×）10.土地增值稅實(shí)行四級超率累進(jìn)稅率。（√）

四、不定項(xiàng)選擇題

2014年下半年，實(shí)行標(biāo)準(zhǔn)工時(shí)制的甲公司在勞動(dòng)用工方面發(fā)生以下事實(shí)：

(1)9月5日已累計(jì)工作6年且本從未請假的王某向公司提出年休假申請。

(2)因工作需要，公司安排范某在國慶期間加班4天，其中占用法定休假日3天，占用周末休息日1天。范某工資為200元。

(3)10月20日尚處于試用期的馬某在上班圖中受到非本人主要責(zé)任的交通事故傷害，住院治療2個(gè)月。

(4)11月10日公司通過口頭協(xié)議聘用鄭某從事非全日制用工，試用期1個(gè)月。12月29日公司發(fā)現(xiàn)鄭某與乙公司也訂立了非全日制用工勞動(dòng)合同，便通知鄭某終止用工。要求：

根據(jù)上述資料，分析回答下列小題。

1.楊某可依法享受的最長年休假期限是(B)。A.15天 B.5天 C.20天 D.10天

2.甲公司向范某支付國慶期間減半工資擬采取的下列方案中，符合法律規(guī)定的是(CD)。A.甲公司事后未安排范某補(bǔ)休，向其支付2200元的加班工資

B.甲公司時(shí)候安排范某補(bǔ)休周末休息日，向其支付1800元的加班工資

C.甲公司事后安排范某補(bǔ)休國慶節(jié)當(dāng)天法定休假日，向其支付1600元的加班工資 D.甲公司事后安排范某補(bǔ)休國慶節(jié)3天法定休假日，向其支付400元的加班工資 3.關(guān)于馬某受傷住院治療法律后果的下列表述中，正確的是(D)。A.因尚處于試用期，馬某此次受傷不能認(rèn)定為工傷 B.因在上班途中，馬某此次受傷不能認(rèn)定為工傷

C.甲公司按照不低于當(dāng)?shù)刈畹凸べY標(biāo)準(zhǔn)的80%向馬某支付治療期間的工資

D.甲公司應(yīng)按照雙方在勞動(dòng)合同中的約定的勞動(dòng)報(bào)酬向某支付治療期間的工資 4.關(guān)于甲公司與鄭某之間非全日制用工勞動(dòng)關(guān)系的下列表述中，正確的是(ABC)。A.甲公司與鄭某可約定試用期 B.甲公司可隨時(shí)通知鄭某終止用工

C.甲公司與鄭某可訂立口頭用工協(xié)議 D.鄭某有權(quán)與甲公司和乙公司分別訂立勞動(dòng)合同 2014年第一季度，甲商業(yè)銀行有關(guān)業(yè)務(wù)及收支情況如下：

(1)取得一般貸款業(yè)務(wù)利息收入570萬元，支付存款利息380萬元。

(2)取得債券轉(zhuǎn)讓收入2000萬元，該債券的買入價(jià)為1800萬元，證券公司收取傭金1.4萬元。(3)取得咨詢收入30萬元，出納長款收入1萬元、同業(yè)資金往來利息收入15萬元、代理業(yè)務(wù)手續(xù)費(fèi)收入20萬元。

已知：金融業(yè)營業(yè)稅稅率為5%。

要求：根據(jù)上述材料，分析回答下列小題。

1.甲商業(yè)銀行一般貸款業(yè)務(wù)應(yīng)繳納營業(yè)稅稅額的下列計(jì)算中，正確的是(C)。A.(570-380)×5%=9.5萬元 B.(570-380)×(1-5%)×5%=10萬元 C.570×5%=28.5萬元 D.570÷(1-5%)×5%=30萬元

2.甲商業(yè)銀行轉(zhuǎn)讓債務(wù)應(yīng)繳納營業(yè)稅稅額的下列計(jì)算中，正確的是(B)。A.2000×5%=100萬元 B.(2000-1800)×5%=10萬元

C.(2000-1800-1.4)×5%=9.93萬元 D.(2000-1.4)×5%=99.93萬元 3.家商業(yè)銀行下列收入中，應(yīng)繳納營業(yè)稅的是(BD)。A.同業(yè)資金往來利息收入15萬元 B.代理業(yè)務(wù)手續(xù)費(fèi)收入20萬元 C.出納長款收入1萬元 D.咨詢收入30萬元

4.甲商業(yè)銀行除貸款和轉(zhuǎn)讓債券以外其他收入應(yīng)繳納營業(yè)稅稅額的下列計(jì)算中，正確的是(B)。A.(30+1)×5%=1.55萬元 B.(1+15+20)×5%=1.8萬元 C.(30+1+15+20)×5%=3.3萬元 D.(30+20)×5%=2.5萬元 甲公司為居民企業(yè)，2014年有關(guān)收支情況如下：

(1)取得產(chǎn)品銷售收入5000萬元、轉(zhuǎn)讓機(jī)器設(shè)備收入40萬元、國債利息收入20萬元、客戶合同違約金收入2萬元。

(2)支付稅收滯納金3萬元、銀行加息10萬元，向投資者支付股息30萬元，向關(guān)聯(lián)企業(yè)支付管理費(fèi)17萬元

(3)發(fā)生業(yè)務(wù)招待費(fèi)50萬元，其他可在企業(yè)所得稅前扣除的成本、費(fèi)用、傭金合計(jì)2600萬元。已知：在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí)，業(yè)務(wù)招待費(fèi)支出按發(fā)生額的60%扣除，但最高不得超過當(dāng)年銷售(營業(yè))收入的5‰。

要求：根據(jù)下列資料，分析回答以下小題。

1.甲公司下列收入中，應(yīng)計(jì)入企業(yè)所得稅應(yīng)納稅所得額的是(ABC)。A.國債利息收入20萬元 B.客戶合同違約金收入2萬元 C.轉(zhuǎn)讓機(jī)器設(shè)備收入40萬元 D.產(chǎn)品銷售收入5000萬元

2.甲公司下列支出中，在計(jì)算2014企業(yè)所得稅應(yīng)納稅所得額時(shí)，不得扣除的是(ACD)。A.向投資者支付的股息30萬元 B.向關(guān)聯(lián)企業(yè)支付的管理費(fèi)17萬元 C.銀行加息10萬元 D.稅收滯納金3萬元

3.甲公司在計(jì)算2014企業(yè)所得稅應(yīng)納稅所得額時(shí)，允許扣除的業(yè)務(wù)招待費(fèi)是(D)。A.50萬元 B.25.2萬元 C.30萬元 D.25萬元 4.甲公司2014企業(yè)所得稅應(yīng)納稅所得額時(shí)(C)。

A.2352萬元 B.2387.69萬元 C.2407萬元 D.2406.8萬元