第一篇：虛擬語氣練習(xí)題附答案
虛擬語氣練習(xí)題
一、【基礎(chǔ)鞏固】
1.If I ___ ten years younger, I ______ very happy.A.were, would beB.am, shall be C.were, shall beD.am, would be
2.---You can ask your brother for help.---He is not at home.If he ______, I ______.A.is, wouldB.were, would C.is, willD.were, will
3.If you _____ the doctors advice, you would have already recovered.A.followB.followed C.would followD.had followed
4.If he had not missed the train, he ______ there by then.A.might getB.might have got C.gotD.had got
5.What would you have done last night, if you ______ to write your homework.A.hadn'tB.haven't had C.didn't haveD.hadn't had
6.---Did you catch the plane?
---No, if I had hurried, I ______.A.wouldB.would have C.couldD.did
7.Why didn't you tell him the truth? If I ______ you, I would have.A.wereB.had been C.amD.would be
8.---How do you like the party?
---Wonderful.If you had come with us, you ______ a good time.A.hadB.had had C.would haveD.would have had
9.If I ______ out of my ink, I would have finished writing the paper.A.didn't runB.shouldn't run C.haven't runD.hadn't run
10.If you ______ early tomorrow morning, you would be there by noon.A.have startedB.were start C.were to startD.had started
11.If you ______ to the moon one day, you would find it quite different from the earth.A.travelB.had travelled C.should travelD.have trarelled
12.What ______ yesterday if you ______ TV programme.A.would you do, hadn't watch B.would you have done, hadn't watched
C.could you do, didn't watch D.would you have done, didn't watch
13.----Are you thinking about going to Dalian for the vacation?
----No, but if I ______ time, I ______ very glad to go there.A.have, will be B.had had, would have been
C.had, would be D.had had, would be
14.----My boss often made me work day and night.----If I ______you, I ______ the job.A.am, will give upB.had been you, would have given up
C.were, would give up D.had been you, would give up
15.If you tell me all about it, I ______ able to decide.A.would beB.could be C.wereD.shall be
16.If you ______ George, would you please tell him to ring me?
A.sawB.were to C.have seenD.see
17.I'm sure he hasn't sent the letter.If he ______ it, I ______.A.sent, got B.sent, have got
C.sent, would go D.had sent, would have got
18.----Sally finally got here from Chicago.----If she ______earlier, we ______ her to the party then.A.came, would take B.had come, would have taken
C.comes, will take D.had come, would take
19.I don't know whether to take the medicine at once.If I ______，I ______ it.A.knew, would take B.had known, would have taken it
C.knew, would have taken D.had known, would take
20.----Did you need any help with your maths last night?
----No, If ______ , I ______ you.A.had, would have called B.had, would call
C.had needed, would have called D.had needed, would call
二、【能力提高】
1.I would buy that car，if I ______ enough money.A.haveB.had C.will haveD.had had
2.Ford might have come to school in time for Professor Smith's lecture, ______.A.if he got up earlier B.unless he had got up earlier
C.but he got up rather late D.but he had got up so late
3.______ their help in the past years, he would be living a hard life and might even have starve to death.A.With B.If it were not for C.If it had not been for D.If not
4.If it had not rained yesterday, the ground ______ muddy now.A.is not B.will not be C.would not be D.would not have been
5.You ______ any difficulty now, if you had made a more careful plan.A.won't meet with B.would not meet with
C.would not have met with D.have not met with
6.He did his best in everything, ______ he would not have been what he was.A.andB.but C.otherwiseD.but that
7.----What would you wish to do if you were to be a college student again?
----That's very hard to say, but I wish I ______ biology when I was a college student.A.had studiedB.studied C.studyD.have studied
8.----You should have gone to the show with us yeaterday.It's very good.----I wished I ______ , but I was busy with my report.A.hadB.did C.would haveD.were
9.Mr Johnson said angrily, “Don't order me about, as if I ______ your wife.I'm not.We are both the boss's men.”
A.wereB.am C.would beD.had been
10.______ the thick fence, he would have been more fearful.A.But forB.Without C.If it were not forD.both A and B
11.He talked as if he ______ to Beijing, but I knew he hadn't.A.wentB.were C.had beenD.would have been
12.----Would you have told him the awswer, if possible?
----Yes, I would have, but I ______ very busy.A.had beenB.were C.wasD.would be
13.If he ______ in England, what language could he probably speak now?
A.were bornB.had been born C.would have been bornD.was born
14.If we ______ Steven's advice, we would not be lost in the forest.A.tookB.had taken C.have takenD.would take
15.If the govenment had built more houses for the homeless people after the earth quake, the housing problems now in some parts of the city ______ so serious now.A.wouldn't be B.will not have been
C.wouldn't have been D.would have not been
16.What a heavy rain it is!If we ______ the rain coat, we wouldn't ______ in the rain.A.had put on, be walking B.put on, walk
C.put on, be walking D.should put on, walk
17.----Why is the window broken?
----If I ______ care, it ______.A.took, wouldn't happen B.had taken, wouldn't have happened
C.took, wouldn't have happened D.had taken, wouldn't happen
18.----Do you think the thief entered through the side door?
----No, if he had, he ______ the living room window.A.would break B.would have broken
C.wouldn't break D.wouldn't have broken
19.I ______ one of Tom's paintings, but if I had, he would have given it to me.A.wantedB.want C.didn't wantD.don't want
20.I've forgotten his telephone number.If I ______ it down, I ______ you now.A.put, would have told B.put, would tell C.had put, would have told D.had put, would tell
三、【高考真題】
1.If there were no subjunctive mood, English ___ much easier.A.will beB.would have beenC.could have beenD.would be
2.The guard at the gate insisted that everybody ____ the rules
A.obeysB.obeyC.will obeyD.would obey
3.----“The experiment had failed!”
----“I suggest you ____ again.”
A.tryB tryingC.will tryD.would try
4.----“He is a very brave man.”
----“Yes.I wish I ____ his courage.”
A.haveB.hadC.will haveD.would have
5.If she had worked harder, she ____.A.would succeedB.had succeededC.should succeedD.would have succeeded
6.The plant is dead.I ____ itmore water.A.will giveB.would have givenC.must giveD.should have given
7.I wish I ____ you yesterday.A.seenB.did seeC.had seenD.were to see
8.If my lawyer ____ here last Saturday, he ____ me from going.A.had been;would have preventedB.had been;would prevent
C.were;would preventD.were;would have prevented
9.He ____ you more help, even though he was very busy.A.might have givenB.might give
C.may have givenD.may give
10.Without electricity human life ____ quite different today.A.isB.will beC.would have beenD.would be
11.If it ____ for the snow, we ____ the mountain yesterday.A.were not;could have climbedB.were not;could climb
C.had not been;could have climbedD.had not been;could climb
12.We ____ last night, but we went to the concert instead.A.must have studiedB.might study
C.should have studiedD.would study
13.----If he ____ , he ____ that food.----Luckily he was sent to the hospital immediately.A.was warned;would not takeB.had been warned;would not have taken
C.would be warned;had not takenD.would have been warned;had not taken
14.I didn't see your sister at the meeting.If she ____ , she would have met my brother.A.has comeB.did comeC.cameD.had come
15.When a pencil is partly in a glass of water, it looks as if it ____.A.breaksB.has brokenC.were brokenD.had been broken
16.You didn't let me drive.If we ____ in turn, you ____ so tired.A.drove;didn't getB.drove;wouldn't get
C.were driving;wouldn't getD.had driven;wouldn't have got
17.____ he had not hurt his leg, John would have won the race.（07全國II）
A.If B.Since C.Though D.When
答案與分析
1．選A。從句的意思反映出其愿望是不可能實(shí)現(xiàn)的，應(yīng)該使用虛擬語氣。從各選項(xiàng)中分析
只有A符合虛擬條件句的語法規(guī)則。
2．選B。前文已經(jīng)給出，這是一個(gè)與現(xiàn)在事實(shí)相反的虛擬條件從句。
3．選D。從兩個(gè)方面分析都應(yīng)選D。從follow the doctor's advice動(dòng)作本身分析，這是個(gè)非
延續(xù)性動(dòng)詞，所以它只能是要么已經(jīng)，要么將來，即要么與過去事實(shí)相反，要么
與將來事實(shí)相反。從全句的意思中分析，應(yīng)是前者。也可以從主句中分析。它是
與過去事實(shí)相反的would have recovered。從全句的意思上看，從句也應(yīng)是與過
去事實(shí)相反。
4．選B。上一題考查從句中時(shí)態(tài)的選用，而本題則是考查主句時(shí)態(tài)的選用。從句是與過去．．．．
事實(shí)相反，根據(jù)從句的意思，主句也應(yīng)是與過去事實(shí)相反。
5．選D。主句與從句都理解為與過去事實(shí)要反相才正確。have to被否定后的意思是“不是
不得不”，“不是非得”。have一詞作“有”解時(shí)，其否定和疑問的形式有兩種，you don't have, you haven't，但作除“有”解以外的含義時(shí)，只能有第一種否定或
疑問形式，所以選項(xiàng)A是錯(cuò)的。B項(xiàng)不是虛擬語氣，C項(xiàng)是與現(xiàn)在或?qū)硎聦?shí)
相反故也須排除。
6．選B。根據(jù)問句，if條件從句及全句的意思，主句只能理解為與過去事實(shí)相反，would have
是would have caught的省略。
7．選B。從句應(yīng)理解為與過去事實(shí)相反，故選had been。
8．選D。問句中雖用現(xiàn)在時(shí)，但實(shí)際上是詢問過去的事，故主從句都是與過去事實(shí)相反，所以would have had是對(duì)的。
9．選D。與過去事實(shí)相反的從句是過去完成時(shí)，故選hadn't run。run out of意為“用光”。
10．選C。從句中的tomorrow morning已經(jīng)告知我們，本句可理解為與將來事實(shí)相反，A、D兩項(xiàng)都不對(duì)。B項(xiàng)缺少to，故選were to start。
11．選C。從句中的one day指“將來有一天”，故用should可表示將來。
12．選B。根據(jù)主句中的yesterday可以確定，主句是與過去事實(shí)相反，又根據(jù)句意，從句也是與過去事實(shí)相反，故選B。
13．疑問句是詢問將來，故用與將來事實(shí)相反的C項(xiàng)。
14．選B。第一句中的made是指過去，回答要同上文的時(shí)間相符，所以，主句和從句均是與過去事實(shí)相反。
15．選D。條件從句的tell說明這不是一個(gè)虛擬條件，因此選用真實(shí)意義的D項(xiàng)。
16．選D。would you please并不是虛擬語氣，而是一種很委婉的祈使句，故從句也不用虛擬條件，而選用真實(shí)條件的see。
17．選D。第一句已清楚地道出過去的一個(gè)事實(shí)。第二句是與這個(gè)過去的事實(shí)相反的虛擬語氣，故選用D。
18．選B。根據(jù)第一句，第二句中的條件從句應(yīng)是一個(gè)與過去事實(shí)相反的虛擬條件，而主句也用與過去事實(shí)相反，這是由于句尾的then的緣故，如果沒有then一詞，選D項(xiàng)也是正確的。
19．選A。主、從句都是與現(xiàn)在事實(shí)相反，故用A。
20．選C。第一句是詢問過去的事實(shí)，第二句中的主、從句都理解為過去才合邏輯，雖然D選項(xiàng)在語法上是對(duì)的，但從時(shí)間上看卻不合理。
B層次答案與分析
答案與分析
1．選B。根據(jù)主從句之間在邏輯上的時(shí)間關(guān)系，應(yīng)視為同時(shí)發(fā)生故選B。但本句在沒有語言環(huán)境的情況下，也可以看做是一個(gè)過去的真實(shí)條件句。
2．選C。might have come在含有虛擬條件復(fù)合句的主句中表示與過去事實(shí)相反，也可用于真實(shí)的情況，意即“可能已經(jīng)”，但仔細(xì)分析四個(gè)選項(xiàng)，其中無一可以在語法，時(shí)態(tài)和含義上同前面的句子相一致，故只能將 might have come看做是虛擬語氣的用法。如果是這樣，A項(xiàng)中的got up指與現(xiàn)在事實(shí)相反的虛擬條件，這與主句不合邏輯。B項(xiàng)中的unless不能用于虛擬語氣條件。C項(xiàng)是一個(gè)指過去發(fā)生的真實(shí)事件，這正和與過去事實(shí)相反的主句相一致，而虛擬條件從句也被省略，它應(yīng)該是if he had got up early。D項(xiàng)中的過去完成時(shí)，在沒有任何參照的情況下是不對(duì)的。
3．選C。如用with則全句的邏輯關(guān)系不成立，而用D項(xiàng)其語法結(jié)構(gòu)有錯(cuò)。in the past years已經(jīng)告訴我們應(yīng)與過去事實(shí)相反的條件從句，所以只有C是對(duì)的，B項(xiàng)用來表示與現(xiàn)在事實(shí)相反，也應(yīng)排除。B、C這兩種用法只能表示虛擬條件，不能表示真實(shí)條件，其意思是“如果沒有”。
4．選C。虛擬條件從句雖是指過去，但從其與主句的邏輯關(guān)系上分析，主句只能是現(xiàn)在，故選C，從now 一詞也可得出這一結(jié)論。
5．選B。分析方法同上。
6．選C。otherwise在這是一個(gè)虛擬條件從句的替代詞，它代替了if he hadn't done his best。
7．選A。從wish后的過去時(shí)間狀語判斷，這應(yīng)該是一個(gè)對(duì)過去未能實(shí)現(xiàn)事情的一種愿望，故應(yīng)使用過去完成時(shí)。
8．選A。在確定wish后從句的時(shí)態(tài)時(shí)，不要受wish本身時(shí)態(tài)的影響，它同對(duì)從句時(shí)態(tài)的確定毫無關(guān)系。問題的關(guān)鍵是要看wish和從句中的動(dòng)詞的時(shí)間先后關(guān)系，無論wish本身是何種時(shí)態(tài)，它與這個(gè)動(dòng)詞的時(shí)間關(guān)系是固定不變的，在變成間接引語時(shí)，我們會(huì)更能體會(huì)到這種關(guān)系：
He said，“I wish I had been there.”
He said that he wished he had been there.wish的時(shí)態(tài)變了，可它與后面動(dòng)詞的時(shí)間關(guān)系并沒有變。請(qǐng)參閱本章的語法說明。
9．選A。根據(jù)句意，這是一個(gè)與現(xiàn)在事實(shí)相反的比喻，準(zhǔn)確地說，是一個(gè)與主句動(dòng)詞同時(shí)發(fā)生的一個(gè)動(dòng)作，故用一般過去時(shí)的were。
10．選D。But for（如果沒有）和without都可用于表示條件，并沒有時(shí)間限制，它們既有If it were not for的意思，也有if it had not been for的意思。但前者只用來表示虛擬條件，而后者用于虛擬和真實(shí)均可。C 項(xiàng)表示與現(xiàn)在事實(shí)相反，這與主句不能成立。
11．選C。as if后時(shí)態(tài)的確定同wish一樣，也不要受主句時(shí)態(tài)的影響，對(duì)它的分析請(qǐng)見上面第8題及其分析。
12．選C。but引出的內(nèi)容是一個(gè)事實(shí)。
13．選B。從句用與過去事實(shí)相反的過去完成時(shí)才能合句意。
14．選B。從句只能指過去。
15．選A。主句中的now一詞已表明是與現(xiàn)在事實(shí)相反。
16．選A。從句應(yīng)理解為與過去事實(shí)相反，故用過去完成時(shí)，句首的感嘆句告訴我們，這是一個(gè)當(dāng)前的情景，所以wouldn't后用進(jìn)行時(shí)較妥。
17．選B。第一句雖用了一個(gè)現(xiàn)在時(shí)的疑問句，但“打碎”這個(gè)動(dòng)作確是已經(jīng)發(fā)生了。所以主從句都應(yīng)視為過去事實(shí)相反。
18．選D。用與過去事實(shí)相反的否定句才合邏輯。
19．選C。從虛擬條件從句及其主句可判斷出這是一個(gè)過去發(fā)生的否定的事實(shí)。
20．選D。從句是指過去，而主句是指現(xiàn)在。
歷屆高考題參考答案
參考答案
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16-17．DA
第二篇：虛擬語氣練習(xí)題及答案
虛擬語氣練習(xí)題
用所給動(dòng)詞的適當(dāng)形式填空： Part A.1.If people ______(drive)more slowly, there wouldn’t be so many accidents.2.If you had worked carefully, you _____(not make)so many mistakes.3.The boat wouldn’t have drifted away, if we _____(tie)it up.4.If I had known you already _____(have)a typewriter, I _____(not, buy)one for your birthday.5.If he _____(be)here this afternoon I would go with him.6.If it were to rain tomorrow, the match _____(postpone).7.But for your help, we ______(not be)able to finish the work in time.8.If it _____(not, be)for the leadership of the Party, we would not have achieved so much.9.I wish I _____(study)hard while I was young.10.It is about time that fence ______(mend).11.My request is that we ______(hold)another session to discuss the problem.12.It is strange that the car _____(break)down at exactly the same place where it _____(break)down yesterday.13.The baby smiled as if he _____(understand)what his mother _____(say).14.He talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of it.15.If only we _____(have)a phone!I’m tired of queuing outside the public phone box.16.-----“Can we come in late tomorrow?”-----“I’d rather you _____(come)in on time.” 17.He looks as if he _____(be)ill for a long time.18.He always talks as though he ______(address)a public meeting.19.If a metal ______(heat), it will expand.20.I _____(stay)home if it rains this evening.Part B.1.She would call you immediately if she _____(need)help.2.If I had seen the movie, I _____(tell)you all about it now.3.If he _____(decide)earlier, he could have left on the afternoon flight.4._______ I _____(take)my umbrella with me when I _____(come)out this morning, I _____(not be)so wet now.5.If you had listened to me, you _____(not be)in such trouble now.6.I wish they _____(stop)making so much noise so that I could concentrate on my work.7.It is inconceivable that he _____(not see)me that day for I ______(wave)to her.8.What a pity that he gave orders that all those lovely trees _____(cut)down.9.Mr.Jones would rather _____(stay)home last night.10.Henry would rather that his brother _____(work)in the same department as he does.11.Electric current flows through a conductor as though it _____(be)a fluid.12.We _____(invite)her to the party but we didn’t know that she ______(already, come)back from abroad.13.Today’s industrial production ______(be)impossible without the contribution made by the science of physics.14.I hate driving.I’d much rather you _____(drive).15.The guests ______(arrive)last night, but there is still no news about them.16.Mother_____(feel)anxious if I came home late.17.Even if I ______(be)with you then, I ______(can, not, do)much for you.1 18.A less conscientious man ______(not, try)so hard to get this job done.19.Do you wish that you ______(have)a sister like her? 20.Isn’t it surprising that he ______(have)two car accidents during the past week?
選擇題：
1.If I _______ you, I’d join the army.A.am
B.was
C.were
D.would be 2.“If the sun ______ tomorrow, what would we do?”
A.will not rise
B.would not rise
C.did not rise
D.does not rise 3.If you ______ to see Mary, what would you tell her?
A.are
B.will be going
C.must
D.were 4.I would have said “Hello” to him if I ______ your brother.A.could see
B.had seen
C.will see
D.will have seen 5.If you had wanted to buy a record, what ________? A.would you buy
B.had you bought C.would you have bought
D.would you be buying 6.If the tablets had dissolved, John ______.A.would probably die
B.had probably died C.probably would be died
D.would probably have died 7.________ if you had lost your watch? A.Hadn’t you been upset
B.Wouldn’t you be upset C.Weren’t you upset
D.Wouldn’t you have upset 8.-----“I was so sorry to hear about Jack.”
-----“If he had made more friends here, he might ________.”
A.have stayed
B.have stay
C.stayed
D.stay 9.If I had a bike, I ______ it to you yesterday.A.would have lent
B.would lend C.would have lend
D.could lend 10.____________, John would not have failed.A.If he has listened to me
B.Had he listened to me
C.If he listened to me
D.As he listened to me 11.Had Alice been more hardworking, she ________.A.had not failed
B.would not have failed
C.would not fail
D.could not be failed 12.-----“Steve made a reservation already.”
-----“______ he change his mind, he can cancel it.”
A.Should
B.Would
C.If
D.So 13.I wished it _______ but it did.A.occurred not
B.did not accur C.had not occurred
D.would not occur 14.I _______ Professor Jones had taught me this equation.A.believe
B.deeply think
C.wish
D.suppose 15.The sun rises in the east and sets in the west, so it seems as if the sun _____ around the earth.2
A.circles
B.is circling
C.be circling
D.were circling 16.The computer “teacher” was talking with his students as though it ______ a human teacher.A.was
B.were
C.had been
D.be 17.Jane appears as though she _______ the secret.A.knows
B.knew
C.has known
D.had known 18.If only she _______ of Aunt Ruth!
A.was not terribly so frightened
B.were not terribly so frightened
C.be not so terribly frightened
D.were not so terribly frightened 19.-----“I think that the Smiths were embarrassed by Jane’s generosity.”
-----“She insisted ______ it as a gift.”
A.no them to accept
B.their accepting
C.that they accept
D.that they accepted 20.The chairman requested that __________.A.the members studied the problem more carefully
B.the problem were more carefully studied
C.the problem could be studied with more care
D.the members study the problem more carefully 21.-----“Did Kathy have any ideas for Jim?”
-----“She suggested that he ______ a card with all of our names on it.”
A.send
B.sends
C.to send
D.sending 22.The idea is that we _______ an unmanned spacecraft to explore the planet first.A.will send
B.had sent
C.send
D.be sent 23.It is necessary that this machine-tool _______ every day.A.be oiled
B.oil
C.is to be oiled
D.oiled 24.-----“That’s a beautiful coat in the window.”
-----“It certainly is.If I had the money ______ buy it.”
A.I’d
B.I’ll
C.I may
D.I shall 25.-----“Why didn’t you help him?”
-----“I would have ______ I didn’t have the money.”
A.if
B.and
C.but
D.otherwise 26.Jill would rather we _______ now, but we must go to work.A.not leave
B.had not left
C.didn’t leave
D.not to be left 27.I’d just as soon ________ those important papers with you.A.that you won’t take
B.your not taking
C.please don’t you take
D.you didn’t take 28.The housemaster was very strict.He asked that we ______ television on week nights.A.not watch
B.not be watching
C.must not watch
D.should not have watched 29.I hadn’t expected James to apologize but I had hoped ________.A.him calling me
B.that he would call me
C.him to call me
D.that he call me 3 30.__________ at the price list, he’d have known what to expect.A.Had Mr.Robinson looked
B.If Mr.Robinson looked
C.If Mr.Robinson would have looked
D.Had Mr.Robinson been looking 31.-----“Shall I open the window?”
-----“I’d rather _________.”
A.you had better not
B.you don’t
C.you shouldn’t
D.you didn’t 32.-----“Did you have to go to court?”
-----“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.”
A.had
B.have
C.be
D.do
33.If Peter had enough money, he _______ on the trip to Los Angeles.A.would have gone
B.went
C.had gone
D.would go
34.If you had been in Shanghai last month, you ________ the game.A.had seen
B.have seen
C.had been seen
D.would have seen 35.If you hadn’t taken such a long time to get dressed, we’d ______ there by now.A.be
B.get
C.have got at
D.have been
36.If the Watergate Incident _______ Nixon would not have resigned from the presidency.A.had not occurred
B.did not occur
C.was not occurring
D.would not occur 37.Alan _______ the party if he’d gone to London.A.would have missed
B.had missed
C.could miss
D.missed 38.-----“Your pictures are beautiful!”
-----“We _______ more if we hadn’t run out of film.”
A.would take
B.had taken
C.will have taken
C.would have taken 39.Peter wishes that he ________ law instead of literature when he was in college.A.had studied
B.studied
C.could study
D.would study 40.-----“I couldn’t talk to Mrs.Khandary very well, because my Arabic isn’t very good yet.”
-----“_________ there, he would have been able to interpret for you.”
A.If John were
B.John had been
C.Had John been
D.Were John 41.___________, Gerald would have been a rich man.A.Was he to enter business
B.Were he entered business
C.Had he entered business
D.If he was to enter business 42._________, we shall go on a picnic.A.Should the weather be fine
B.If the weather were fine
C.Had the weather been fine
D.Were the weather to be fine 4 43.-----“I wish I ________ the orientation program yesterday.”
-----“It’s too bad that you _________.We met a lot of people.”
A.had attended …didn’t
B.had attended …h(huán)adn’t
C.attended … didn’t
D.could attend … haven’t 44.-----“Do you want me to lend you some money?”
-----“I wish you __________, I can pay you back next week.”
A.should
B.did
C.might
D.would 45.The picture exhibition bored me to death.I wish I _______ to it.A.had not gone
B.have not gone
C.did not go
D.could not have gone 46.If their passport _______ all right, they _______ arrested.A.were … wouldn’t be
B.had been … wouldn’t have been
C.are… mustn’t be
D.should be … wouldn’t be 47.If only I _________ how to operate an electronic computer as you do.A.had known
B.would know
C.should know
D.knew 48.The thick smog covered the whole city.It was as if a great black blanket ______ over it.A.had been thrown
B.were thrown
C.be thrown
D.had thrown 49.He spoke in a quiet, distinct voice, as though his thought _________.A.was far away
B.had been far away
C.were far away
D.went far away 50.If I had only read all the books before I ________ the lecture!
A.would have attended
B.attended
C.had attended
D.have attended 51.I would have been able to help him, but I _______ so busy.A.were
B.had been
C.was
D.would be 52.-----“Where have you been?”
-----“I got caught in the traffic;_______ I would have been here sooner.”
A.however
B.although
C.anyway
D.otherwise 53.It is desirable that the airplane _______ as light as possible.A.was
B.be
C.is
D.were 54.I _______ do that if I were given the choice.A.would rather not
B.would not rather
C.rather not
D.had rather not 55.Everybody has arrived.It’s time we _________.A.would start
B.shall start
C.started
D.had start 56.-----“Mrs.Williams can speak Japanese.”
-----“But she would rather _______ English with us.”
A.speak
B.spoke
C.to speak
D.had spoken 57.John would rather that Jane _______ to the party yesterday evening.A.did not go
B.not go
C.had not gone
D.wouldn’t gone 58.-----“What’s the matter with Harry?”
-----“I don’t know, but he certainly looks ______ he had lost his best friend.”
A.that
B.so that
C.like
D.as if 59.His advice has made the design better than it ________.A.would otherwise have been
B.would be otherwise
C.has otherwise be
D.had otherwise been 60.-----“I’m surprised to learn that you’re going back.”
-----“Yes, I had hoped that I _______ have to go back again, but I must.”
A.didn’t
B.wouldn’t
C.won’t
D.mustn’t
辨認(rèn)并改正錯(cuò)誤：
1.I should be most happy to go down with you but I was very busy right then.(have been)2.If her great grandfather would have lived three more days he would have been 100 years old.(had lived)3.If George Washington were president today, I would have wondered what he would do about the United States’ foreign affairs in the Middle East.(wonder)4.It was suggested that Pedro studies the material more thoroughly before attempting to pass the examination.(study)5.He gave orders that the horses were made ready at once as he was pressed for time.(should be)6.The scientist thinks it necessary that all the inventions of mankind must be used for good, not for evil.(should)7.We felt like we had lost a friend when the foreman along with his four assistants was unfairly discharged.(felt as if)8.If you went to last night’s game, I am sure that you would have enjoyed seeing our team win.(had been to)9.If you have been living here since 1956, isn’t it about time you start to look for somewhere nicer to live?(started)10.The law I am referring to requires that everyone who owns a car has accident insurance.(have)11.I would rather that they did not travel during the bad weather, but they insist that they must return home today.(should)12.The political candidate talked as though she has already been elected to the presidency.(had)13.If a crisis was to occur, those unfamiliar with the procedures would not know how to handle the situation.(were)14.Many dead people would now be alive if they did not attempt to return for something.(had not attempted)15.Only if Albert had told me before last Friday, I would have given him some help, but now it’s too late.(If only)16.If Monique had not attended the conference, she would never meet her old friend Dan whom she had not seen for years.(have met)17.If I brought with me a camera when the accident happened yesterday I might have taken a picture of it myself.(had brought)18.How I wish John knew how to apply grammatical rules properly and recognize the fact that he is nearly always in the wrong!(recognized)19.If John were to resign and if Henry were elected to take his place we should have had more vigorous leadership.(刪除)20.You may prefer to travel by plane, but if the weather is bad, you might have to use the train instead.(may)
翻譯下列句子：
1． 我要是有你這樣一個(gè)姐姐多好！
2． 我們?nèi)f一不能及時(shí)完成這個(gè)任務(wù)怎么辦？
3． 要不是明天有測(cè)驗(yàn)我今天晚上就去聽音樂會(huì)了。
4． 有人建議我們舉行一次講演比賽。
5． 你其實(shí)可以讓我?guī)椭愕摹?/p>
6． 現(xiàn)在是認(rèn)真研究這個(gè)問題的時(shí)候了。
7． 真遺憾他竟然忘記通知你們這件事了。
8． 如果她不是一直刻苦練習(xí)，她的鋼琴就不可能彈得這么好。
9.他不太注意學(xué)習(xí)方法，要不然他就不會(huì)落在別人后面。
10.他看起來好像是剛睡醒似的。
11.對(duì)這些學(xué)生的全部要求是努力學(xué)習(xí)，遵守規(guī)章制度。
12.他昨天非常忙，否則他就來參加我們的聯(lián)歡會(huì)（get-together）了。
Key: 用所給動(dòng)詞的適當(dāng)形式填空： Part A:
1.drove
2.wouldn’t have made
3.had tied
4.have / would not have bought 5.should be / were / were to be
6.would be postponed
7.wouldn’t have been 8.were not
9.had studied
10.were mended
11.(should)hold 12.should have broken / broke
13.had understood / said 14.had done / did
15.had
16.came
17.had been 18.were addressing
19.is heated
20.will stay Part B: 1.should need / needed
2.would tell
3.had decided
4.had / taken / came / would not be
5.would not be
6.would stop 7.should not have seen / waved
8.be cut
9.have stayed 10.worked
11.were
12.would have invited / had already come 13.would be
14.drove
15.should have arrived
16.would feel 17.had been / could not have done
18.would not have tried 19.had
20.should have had
選擇題：
1.C
2.C
3.D
4.B
5.C
6.D
7.B
8.A
9.A
10.B
11.B
12.A
13.C
14.C
15.D
16.B
17.B
18.D
19.C
20.D 21.A
22.C
23.A
24.A
25.C
26.C
27.D
28.A
29.B
30.A 31.D
32.B
33.D
34.D
35.A
36.A
37.A
38.D
39.A
40.C 41.C
42.A
43.A
44.D
45.A
46.B
47.D
48.A
49.C
50.B 51.C
52.D
53.B
54.A
55.C
56.A
57.C
58.D
59.A
60.B
1.If only I had a sister like you!2.What if we could not fulfill the plan in time? 3.If it were not for the test tomorrow, I would go to the concert tonight.4..It is suggested that we(should)hold a speech contest.5.You might have asked me to lend you a hand.6..It is time we studied this problem seriously.7.What a pity that they should have forgotten to tell you about it!8。If she had not practiced hard, she wouldn’t play the piano so well.9.He doesn’t pay much attention to study methods;otherwise he wouldn’t have fallen behind the others.10.He looks as if he just woke up(or: awakened)11.All that is required of the students is that they should study hard and obey the discipline.12.He was very busy yesterday.Otherwise he would have come to our get-together.
第三篇：虛擬語氣練習(xí)題及答案
虛擬語氣練習(xí)題
用所給動(dòng)詞的適當(dāng)形式填空：
Part A.1.If people ______(drive)more slowly, there wouldn’t be so many accidents.2.If you had worked carefully, you _____(not make)so many mistakes.3.The boat wouldn’t have drifted away, if we _____(tie)it up.4.If I had known you already _____(have)a typewriter, I _____(not, buy)one for your birthday.5.If he _____(be)here this afternoon I would go with him.6.If it were to rain tomorrow, the match _____(postpone).7.But for your help, we ______(not be)able to finish the work in time.8.If it _____(not, be)for the leadership of the Party, we would not have achieved so much.9.I wish I _____(study)hard while I was young.10.It is about time that fence ______(mend).11.My request is that we ______(hold)another session to discuss the problem.12.It is strange that the car _____(break)down at exactly the same place where it _____(break)
down yesterday.13.The baby smiled as if he _____(understand)what his mother _____(say).14.He talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of it.15.If only we _____(have)a phone!I’m tired of queuing outside the public phone box.16.-----“Can we come in late tomorrow?”-----“I’d rather you _____(come)in on time.”
17.He looks as if he _____(be)ill for a long time.18.He always talks as though he ______(address)a public meeting.19.If a metal ______(heat), it will expand.20.I _____(stay)home if it rains this evening.Part B.1.She would call you immediately if she _____(need)help.2.If I had seen the movie, I _____(tell)you all about it now.3.If he _____(decide)earlier, he could have left on the afternoon flight.4._______ I _____(take)my umbrella with me when I _____(come)out this morning, I
_____(not be)so wet now.5.If you had listened to me, you _____(not be)in such trouble now.6.I wish they _____(stop)making so much noise so that I could concentrate on my work.7.It is inconceivable that he _____(not see)me that day for I ______(wave)to her.8.What a pity that he gave orders that all those lovely trees _____(cut)down.9.Mr.Jones would rather _____(stay)home last night.10.Henry would rather that his brother _____(work)in the same department as he does.11.Electric current flows through a conductor as though it _____(be)a fluid.12.We _____(invite)her to the party but we didn’t know that she ______(already, come)back
from abroad.13.Today’s industrial production ______(be)impossible without the contribution made by the
science of physics.14.I hate driving.I’d much rather you _____(drive).15.The guests ______(arrive)last night, but there is still no news about them.16.Mother_____(feel)anxious if I came home late.17.Even if I ______(be)with you then, I ______(can, not, do)much for you.18.A less conscientious man ______(not, try)so hard to get this job done.19.Do you wish that you ______(have)a sister like her?
20.Isn’t it surprising that he ______(have)two car accidents during the past week?
選擇題：
1.If I _______ you, I’d join the army.A.amB.wasC.wereD.would be
2.“If the sun ______ tomorrow, what would we do?”
A.will not riseB.would not rise
C.did not riseD.does not rise
3.If you ______ to see Mary, what would you tell her?
A.areB.will be goingC.mustD.were
4.I would have said “Hello” to him if I ______ your brother.A.could seeB.had seenC.will seeD.will have seen
5.If you had wanted to buy a record, what ________?
A.would you buyB.had you bought
C.would you have boughtD.would you be buying
6.If the tablets had dissolved, John ______.A.would probably dieB.had probably died
C.probably would be diedD.would probably have died
7.________ if you had lost your watch?
A.Hadn’t you been upsetB.Wouldn’t you be upset
C.Weren’t you upsetD.Wouldn’t you have upset
8.-----“I was so sorry to hear about Jack.”
-----“If he had made more friends here, he might ________.”
A.have stayedB.have stayC.stayedD.stay
9.If I had a bike, I ______ it to you yesterday.A.would have lentB.would lend
C.would have lendD.could lend
10.____________, John would not have failed.A.If he has listened to meB.Had he listened to me
C.If he listened to meD.As he listened to me
11.Had Alice been more hardworking, she ________.A.had not failedB.would not have failed
C.would not failD.could not be failed
12.-----“Steve made a reservation already.”
-----“______ he change his mind, he can cancel it.”
A.ShouldB.WouldC.IfD.So
13.I wished it _______ but it did.A.occurred notB.did not accur
C.had not occurredD.would not occur
14.I _______ Professor Jones had taught me this equation.A.believeB.deeply thinkC.wishD.suppose
15.The sun rises in the east and sets in the west, so it seems as if the sun _____ around the earth.A.circlesB.is circlingC.be circlingD.were circling
16.The computer “teacher” was talking with his students as though it ______ a human teacher.A.wasB.wereC.had beenD.be
17.Jane appears as though she _______ the secret.A.knowsB.knewC.has knownD.had known
18.If only she _______ of Aunt Ruth!
A.was not terribly so frightened
B.were not terribly so frightened
C.be not so terribly frightened
D.were not so terribly frightened
19.-----“I think that the Smiths were embarrassed by Jane’s generosity.”
-----“She insisted ______ it as a gift.”
A.no them to acceptB.their accepting
C.that they acceptD.that they accepted
20.The chairman requested that __________.A.the members studied the problem more carefully
B.the problem were more carefully studied
C.the problem could be studied with more care
D.the members study the problem more carefully
21.-----“Did Kathy have any ideas for Jim?”
-----“She suggested that he ______ a card with all of our names on it.”
A.sendB.sendsC.to sendD.sending
22.The idea is that we _______ an unmanned spacecraft to explore the planet first.A.will sendB.had sentC.sendD.be sent
23.It is necessary that this machine-tool _______ every day.A.be oiledB.oilC.is to be oiledD.oiled
24.-----“That’s a beautiful coat in the window.”
-----“It certainly is.If I had the money ______ buy it.”
A.I’dB.I’llC.I mayD.I shall
25.-----“Why didn’t you help him?”
-----“I would have ______ I didn’t have the money.”
A.ifB.andC.butD.otherwise
26.Jill would rather we _______ now, but we must go to work.A.not leaveB.had not left
C.didn’t leaveD.not to be left
27.I’d just as soon ________ those important papers with you.A.that you won’t takeB.your not taking
C.please don’t you takeD.you didn’t take
28.The housemaster was very strict.He asked that we ______ television on week nights.A.not watchB.not be watching
C.must not watchD.should not have watched
29.I hadn’t expected James to apologize but I had hoped ________.A.him calling meB.that he would call me
C.him to call meD.that he call me
30.__________ at the price list, he’d have known what to expect.A.Had Mr.Robinson looked
B.If Mr.Robinson looked
C.If Mr.Robinson would have looked
D.Had Mr.Robinson been looking
31.-----“Shall I open the window?”
-----“I’d rather _________.”
A.you had better notB.you don’t
C.you shouldn’tD.you didn’t
32.-----“Did you have to go to court?”
-----“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.”
A.hadB.haveC.beD.do
33.If Peter had enough money, he _______ on the trip to Los Angeles.A.would have goneB.went
C.had goneD.would go
34.If you had been in Shanghai last month, you ________ the game.A.had seenB.have seen
C.had been seenD.would have seen
35.If you hadn’t taken such a long time to get dressed, we’d ______ there by now.A.beB.getC.have got atD.have been
36.If the Watergate Incident _______ Nixon would not have resigned from the presidency.A.had not occurredB.did not occur
C.was not occurringD.would not occur
37.Alan _______ the party if he’d gone to London.A.would have missedB.had missed
C.could missD.missed
38.-----“Your pictures are beautiful!”
-----“We _______ more if we hadn’t run out of film.”
A.would takeB.had taken
C.will have takenC.would have taken
39.Peter wishes that he ________ law instead of literature when he was in college.A.had studiedB.studiedC.could studyD.would study
40.-----“I couldn’t talk to Mrs.Khandary very well, because my Arabic isn’t very good yet.”-----“_________ there, he would have been able to interpret for you.”
A.If John wereB.John had been
C.Had John beenD.Were John
41.___________, Gerald would have been a rich man.A.Was he to enter businessB.Were he entered business
C.Had he entered businessD.If he was to enter business
42._________, we shall go on a picnic.A.Should the weather be fine
B.If the weather were fine
C.Had the weather been fine
D.Were the weather to be fine
43.-----“I wish I ________ the orientation program yesterday.”
-----“It’s too bad that you _________.We met a lot of people.”
A.had attended …didn’tB.had attended …h(huán)adn’t
C.attended … didn’tD.could attend … haven’t
44.-----“Do you want me to lend you some money?”
-----“I wish you __________, I can pay you back next week.”
A.shouldB.didC.mightD.would
45.The picture exhibition bored me to death.I wish I _______ to it.A.had not goneB.have not gone
C.did not goD.could not have gone
46.If their passport _______ all right, they _______ arrested.A.were … wouldn’t beB.had been … wouldn’t have been
C.are… mustn’t beD.should be … wouldn’t be
47.If only I _________ how to operate an electronic computer as you do.A.had knownB.would knowC.should knowD.knew
48.The thick smog covered the whole city.It was as if a great black blanket ______ over it.A.had been thrownB.were thrown
C.be thrownD.had thrown
49.He spoke in a quiet, distinct voice, as though his thought _________.A.was far awayB.had been far away
C.were far awayD.went far away
50.If I had only read all the books before I ________ the lecture!
A.would have attendedB.attended
C.had attendedD.have attended
51.I would have been able to help him, but I _______ so busy.A.wereB.had beenC.wasD.would be
52.-----“Where have you been?”
-----“I got caught in the traffic;_______ I would have been here sooner.”
A.howeverB.althoughC.anywayD.otherwise
53.It is desirable that the airplane _______ as light as possible.A.wasB.beC.isD.were
54.I _______ do that if I were given the choice.A.would rather notB.would not rather
C.rather notD.had rather not
55.Everybody has arrived.It’s time we _________.A.would startB.shall start
C.startedD.had start
56.-----“Mrs.Williams can speak Japanese.”
-----“But she would rather _______ English with us.”
A.speakB.spokeC.to speakD.had spoken
57.John would rather that Jane _______ to the party yesterday evening.A.did not goB.not go
C.had not goneD.wouldn’t gone
58.-----“What’s the matter with Harry?”
-----“I don’t know, but he certainly looks ______ he had lost his best friend.”
A.thatB.so thatC.likeD.as if
59.His advice has made the design better than it ________.A.would otherwise have beenB.would be otherwise
C.has otherwise beD.had otherwise been
60.-----“I’m surprised to learn that you’re going back.”
-----“Yes, I had hoped that I _______ have to go back again, but I must.”
A.didn’tB.wouldn’tC.won’tD.mustn’t
Key:
用所給動(dòng)詞的適當(dāng)形式填空：
Part A:
1.drove2.wouldn’t have made3.had tied4.have / would not have bought
5.should be / were / were to be6.would be postponed7.wouldn’t have been
8.were not9.had studied10.were mended11.(should)hold
12.should have broken / broke13.had understood / said
14.had done / did15.had16.came17.had been
18.were addressing19.is heated20.will stay
Part B:
1.should need / needed2.would tell3.had decided
4.had / taken / came / would not be5.would not be6.would stop
7.should not have seen / waved8.be cut9.have stayed
10.worked11.were12.would have invited / had already come
13.would be14.drove15.should have arrived16.would feel
17.had been / could not have done18.would not have tried
19.had20.should have had
選擇題：
1.C2.C3.D4.B5.C6.D7.B8.A9.A10.B
11.B12.A13.C14.C15.D16.B17.B18.D19.C20.D
21.A22.C23.A24.A25.C26.C27.D28.A29.B30.A
31.D32.B33.D34.D35.A36.A37.A38.D39.A40.C
41.C42.A43.A44.D45.A46.B47.D48.A49.C50.B
51.C52.D53.B54.A55.C56.A57.C58.D59.A60.B
第四篇：2015 消費(fèi)稅練習(xí)題 附答案
第二章
消費(fèi)稅
一、判斷題
（）
1、應(yīng)征增值稅的貨物均應(yīng)征收消費(fèi)稅。
（）
2、消費(fèi)稅的征稅環(huán)節(jié)與增值稅一樣，都是從生產(chǎn)到流通的所有環(huán)節(jié)。
（）
3、用外購已稅的珠寶玉石生產(chǎn)的珠寶玉石銷售計(jì)稅，允許扣除購進(jìn)的全部珠寶玉石的已納稅金。
（）
4、某納稅人用外購已稅汽車輪胎生產(chǎn)摩托車，銷售摩托車計(jì)征消費(fèi)稅時(shí)允許扣除當(dāng)期生產(chǎn)領(lǐng)用的已稅汽車輪胎的已納消費(fèi)稅稅金。
（）
5、對(duì)應(yīng)稅消費(fèi)品征收消費(fèi)稅后，不再征收增值稅。
（）
6、計(jì)征消費(fèi)稅和增值稅的價(jià)格，均為含消費(fèi)稅金不含增值稅金的價(jià)格。（）
7、當(dāng)貨物為應(yīng)稅消費(fèi)品時(shí)，對(duì)其征收增值稅的同時(shí)也應(yīng)對(duì)其征收消費(fèi)稅。
（）
8、某汽車廠用自產(chǎn)小客車的底盤改裝成小貨車銷售，則銷售時(shí)應(yīng)繳納增值稅和消費(fèi)稅。
（）
9、企業(yè)受托加工應(yīng)稅消費(fèi)品代收代繳的消費(fèi)稅，在采用組成計(jì)稅價(jià)格計(jì)稅時(shí)，組價(jià)的構(gòu)成應(yīng)當(dāng)是材料成本與加工費(fèi)之和。
（）
10、委托加工收回的應(yīng)稅消費(fèi)品，由于受托方未代收代繳消費(fèi)稅，委托方應(yīng)補(bǔ)交委托加工環(huán)節(jié)應(yīng)繳的消費(fèi)稅。
（）
11、進(jìn)口的所有應(yīng)稅消費(fèi)品，計(jì)算進(jìn)口消費(fèi)稅的組成計(jì)稅價(jià)格，也就是計(jì)算進(jìn)口增值稅的組成計(jì)稅價(jià)格。
12、消費(fèi)稅屬于流轉(zhuǎn)稅的范疇。（）
13、消費(fèi)稅是在對(duì)貨物普遍征收增值稅的基礎(chǔ)上，選擇多數(shù)消費(fèi)品再征收一道稅。
14、消費(fèi)稅納稅義務(wù)人不包括外商投資企業(yè)和外國企業(yè)。（）
15、消費(fèi)稅具有單一環(huán)節(jié)征稅的特點(diǎn)。（）
16、納稅人將生產(chǎn)的應(yīng)稅消費(fèi)品換取生產(chǎn)資料、消費(fèi)資料、投資入股、償還債務(wù)不需要納消費(fèi)稅。（）
17、委托加工應(yīng)稅消費(fèi)品是指受托方提供原料和主要材料，并收取加工費(fèi)加工的應(yīng)稅消費(fèi)品。（）
18、納稅人采用以舊換新（含翻新改制）方式銷售的金銀首飾，應(yīng)按實(shí)際收取的不含增值稅的全部?jī)r(jià)款確定計(jì)稅依據(jù)征收消費(fèi)稅。（）
19、金銀首飾連同包裝物銷售的均應(yīng)并入金銀首飾的銷售額，計(jì)征消費(fèi)稅。（）
20、應(yīng)稅消費(fèi)品一般在生產(chǎn)、委托加工和進(jìn)口環(huán)節(jié)繳納消費(fèi)稅，在以后的批發(fā)、零售等環(huán)節(jié)中，由于價(jià)款中已包含消費(fèi)稅，因此不必再繳納消費(fèi)稅。（）
21、對(duì)飲食業(yè)、商業(yè)、娛樂業(yè)舉辦的啤酒屋(啤酒坊)利用啤酒生產(chǎn)設(shè)備生產(chǎn)的啤酒，不征收消費(fèi)稅。（）
22、舞臺(tái)、戲劇、影視演員化妝用的上妝油、卸裝油、油彩，不屬于消費(fèi)稅化妝品稅目的征收范圍。（）
23、體育上用的發(fā)令紙、鞭炮藥引線，不屬于鞭炮、焰火征稅項(xiàng)目。（）
24、消費(fèi)稅中小汽車稅目包括含駕駛員座位在內(nèi)最多不超過9個(gè)座位(含)的各類乘用車和各類中輕型商用客車。（）
25、高爾夫球桿的桿頭、桿身和握把不屬于高爾夫球稅目的征收范圍。（）
26、高檔手表是指銷售價(jià)格(含增值稅)每只在10 000元(含)以上的各類手表。（）
27、消費(fèi)稅中每標(biāo)準(zhǔn)箱卷煙的定額稅率是150元。（）
28、啤酒僅適用定額稅率。（）
29、消費(fèi)稅應(yīng)納稅額的計(jì)算分為從價(jià)計(jì)征、從量計(jì)征和從價(jià)從量復(fù)合計(jì)征三類計(jì)算方法。30、在從價(jià)定率辦法下，應(yīng)稅消費(fèi)品連同包裝銷售的，無論包裝是否單獨(dú)計(jì)價(jià)，也不論在會(huì)計(jì)上如何核算，均應(yīng)并入應(yīng)稅消費(fèi)品的銷售額中征收消費(fèi)稅。（）
31、包裝物不作價(jià)隨同產(chǎn)品銷售，而是收取押金(收取酒類產(chǎn)品的包裝物押金除外)，且單獨(dú)核算，又未過期的，此項(xiàng)押金則不應(yīng)并入應(yīng)稅消費(fèi)品的銷售額中征稅。（）
32、因逾期未收回的包裝物不再退還的和已收取一年以上的押金，應(yīng)并入應(yīng)稅消費(fèi)品的銷售額，照章納稅。（）
33、對(duì)酒類產(chǎn)品生產(chǎn)企業(yè)銷售酒類產(chǎn)品(黃酒、啤酒除外)而收取的包裝物押金，無論押金是否返還與會(huì)計(jì)上如何核算，均需并入酒類產(chǎn)品銷售額中，依酒類產(chǎn)品的適用稅率征收消費(fèi)稅。（）
34、應(yīng)稅消費(fèi)品的銷售額，包括應(yīng)向購貨方收取的增值稅稅款。（）
35、在計(jì)算消費(fèi)稅時(shí)，應(yīng)將含增值稅的銷售額換算為不含增值稅稅款的銷售額的換算公式為：應(yīng)稅消費(fèi)品的銷售額=含增值稅的銷售額÷(1+增值稅稅率或征收率)。（）
36、白酒生產(chǎn)企業(yè)向商業(yè)銷售單位收取的“品牌使用費(fèi)”是隨著應(yīng)稅白酒的銷售而向購貨方收取的，不屬于應(yīng)稅白酒銷售價(jià)款的組成部分。（）
37、納稅人兼營(yíng)不同稅率的應(yīng)稅消費(fèi)品，應(yīng)當(dāng)分別核算不同稅率應(yīng)稅消費(fèi)品的銷售額、銷售數(shù)量。（）
38、自產(chǎn)自用，就是納稅人生產(chǎn)應(yīng)稅消費(fèi)品后，不是用于直接對(duì)外銷售，而是用于自己連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品或用于其他方面。（）
39、納稅人自產(chǎn)自用的應(yīng)稅消費(fèi)品，除用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品外，凡用于其他方面的，于移送使用時(shí)納稅。（）
40、委托加工的應(yīng)稅消費(fèi)品，沒有同類消費(fèi)品銷售價(jià)格的，按照其他生產(chǎn)者的產(chǎn)品價(jià)格估計(jì)價(jià)格計(jì)算納稅。（）
41、對(duì)于受托方?jīng)]有按規(guī)定代收代繳稅款的，可以免除委托方補(bǔ)繳稅款的責(zé)任。（）
42、委托加工的應(yīng)稅消費(fèi)品受托方交貨時(shí)已代收代繳消費(fèi)稅，委托方收回后直接出售的，應(yīng)征收消費(fèi)稅同時(shí)抵扣已被代收代繳的消費(fèi)稅。()
43、委托加工的應(yīng)稅消費(fèi)品，按照受托方的同類消費(fèi)品的銷售價(jià)格計(jì)算納稅。（）
44、納稅人用委托加工收回的已稅珠寶玉石生產(chǎn)的改在零售環(huán)節(jié)征收消費(fèi)稅的金銀首飾，在計(jì)稅時(shí)一律不得扣除委托加工收回的珠寶玉石的已納消費(fèi)稅稅款。（）
三、單項(xiàng)選擇題
1、下列商品中，征收消費(fèi)稅的有（）。
A、冰箱
B、空調(diào)
C、彩電
D、酒精
2、以下應(yīng)稅消費(fèi)品中，適用比例稅率的有（）。
A、啤酒
B、汽油
C、黃酒
D、其他酒
3、自產(chǎn)自用的應(yīng)當(dāng)使用復(fù)合稅率繳納消費(fèi)稅的應(yīng)稅消費(fèi)品的組成計(jì)稅價(jià)格公式是（）。
A、（成本＋利潤(rùn)＋從量稅）÷（1＋消費(fèi)稅稅率）B、（成本＋利潤(rùn)）÷（1＋消費(fèi)稅稅率）C、（完稅價(jià)格＋關(guān)稅）÷（1－消費(fèi)稅稅率）D、（成本＋利潤(rùn)＋從量稅）÷（1－消費(fèi)稅稅率）
4、委托加工的應(yīng)稅消費(fèi)品在（）征收消費(fèi)稅。
A、加工環(huán)節(jié)
B、銷售環(huán)節(jié)
C、交付原材料時(shí)
D、完工提貨時(shí)
5、下列各項(xiàng)不同用途的應(yīng)稅消費(fèi)品應(yīng)納消費(fèi)稅的有（）。
A、委托加工的應(yīng)稅消費(fèi)品（受托方已代收代繳消費(fèi)稅），委托方收回后用于直接銷售的 B、自產(chǎn)自用的應(yīng)稅消費(fèi)品，用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品的
C、委托加工的應(yīng)稅消費(fèi)品（受托方已代收代繳消費(fèi)稅），委托方收回后用于連續(xù)生產(chǎn)應(yīng)稅 消費(fèi)品的
D、自產(chǎn)自用的應(yīng)稅消費(fèi)品，用于在建工程的
6、某酒廠本月銷售自產(chǎn)糧食白酒2000斤，每斤酒售價(jià)35元，連包裝物一起銷售，共取得不含稅銷售額100000元，本月應(yīng)納消費(fèi)稅為（）。(注：定額稅率0.5元／斤，比例稅率20%)
A、1000元
B、18500元
C、25000元
D、21000元
7、一般納稅人銷售應(yīng)稅消費(fèi)品時(shí)，如果開具的是普通發(fā)票，在計(jì)算消費(fèi)稅時(shí)，銷售額應(yīng)按下列（）公式換算。
A、含增值稅銷售額÷(1—17%)
B、含增值稅銷售額÷(1+17%)
C、含增值稅銷售額÷(1—消費(fèi)稅稅率)
D、含增值稅銷售額÷(1+消費(fèi)稅稅率)
8、下列外購已稅消費(fèi)品連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品銷售時(shí)，準(zhǔn)予扣除外購已納消費(fèi)稅的有（）。
A、外購已稅汽車輪胎生產(chǎn)的小轎車
B、外購已稅珠寶玉石生產(chǎn)的金銀首飾
C、外購已稅酒生產(chǎn)的勾兌酒
D、外購已稅兩輪摩托車改裝的三輪摩托車
9、某汽車廠的自產(chǎn)小汽車抵償債務(wù)，消費(fèi)稅的計(jì)稅銷售額應(yīng)選擇（）。
A、同類消費(fèi)品中間價(jià)
B、同類消費(fèi)品加權(quán)平均價(jià) C、同類消費(fèi)品最高售價(jià)
D、組成計(jì)稅價(jià)格
10、委托加工收回的應(yīng)稅消費(fèi)品由委托方收回后直接出售，應(yīng)交納的稅金有（）。
A、消費(fèi)稅
B、增值稅
C、消費(fèi)稅和增值稅
D、什么稅都不交
11、應(yīng)稅消費(fèi)品的消費(fèi)稅征收的主要環(huán)節(jié)是（）。
A.零售環(huán)節(jié)
B.移送環(huán)節(jié)
C.生產(chǎn)銷售環(huán)節(jié)
D.進(jìn)口環(huán)節(jié)
12、應(yīng)納消費(fèi)稅的消費(fèi)品（除煙酒小汽車外）全國平均成本利潤(rùn)率由（）確定。
A.國務(wù)院
B.發(fā)改委
C.財(cái)政部
D.國家稅務(wù)總局
13、下列關(guān)于消費(fèi)稅計(jì)稅銷售額的說法中，正確的是（）。
A.含消費(fèi)稅且含增值稅的銷售額
B.含消費(fèi)稅而不含增值稅的銷售額
C.不含消費(fèi)稅而含增值稅的銷售額
D.不含消費(fèi)稅也不含增值稅的銷售額
14、征收消費(fèi)稅的車輛包括（）。
A.越野吉普車
B.電動(dòng)汽車
C.沙灘車
D.大客車
15、下列情況應(yīng)征收消費(fèi)稅的有（）。
A.藥廠外購已稅酒精配制成含酒精膏藥后銷售
B.商業(yè)外購已稅珠寶加工成金銀首飾后銷售
C.收回稅后的委托加工實(shí)木地板用于職工福利
D.收回稅后的委托加工糧食白酒直接出售
16、下列商品售價(jià)直接可用于計(jì)算消費(fèi)稅的是（）。
A.卡車出廠價(jià)
B.化妝品廠的戲劇卸裝油出廠價(jià)
C.鉆石飾品的出廠價(jià)
D.高爾夫球袋的出廠價(jià)
17、下列應(yīng)視同銷售繳納消費(fèi)稅的情況有（）。
A.將外購的已稅消費(fèi)品繼續(xù)加工成應(yīng)稅消費(fèi)品
B.將委托加工的應(yīng)稅消費(fèi)品繼續(xù)加工成應(yīng)稅消費(fèi)品
C.自制應(yīng)稅消費(fèi)品繼續(xù)加工成應(yīng)稅消費(fèi)品
D.自制應(yīng)稅消費(fèi)品用于向外投資
18、下列不用交納消費(fèi)稅的情形是（）。
A.生產(chǎn)銷售摩托車
B.委托加工摩托車
C.進(jìn)口摩托車
D.購買摩托車
19、用于換取生產(chǎn)資料的卷煙，應(yīng)該按照（）作為計(jì)稅依據(jù)，計(jì)征消費(fèi)稅。
A.同類商品的平均價(jià)格
B.同類商品的最低價(jià)格
C.同類商品的最高價(jià)格
D.稅務(wù)機(jī)關(guān)估定的價(jià)格
20、用于抵償債務(wù)的本企業(yè)生產(chǎn)的香煙，應(yīng)按（）作為計(jì)稅依據(jù)，計(jì)征消費(fèi)稅。
A.同類商品的平均價(jià)格
B.同類商品的最高價(jià)格
C.同類商品的最低價(jià)格
D.稅務(wù)機(jī)關(guān)估定的價(jià)格
21、下列貨物中應(yīng)征消費(fèi)稅的有（）。
A.商店銷售外購啤酒
B.商店銷售自制啤酒
C.商店銷售化妝品
D.商店銷售卷煙
22、某汽車輪胎廠為增值稅一般納稅人，下設(shè)一非獨(dú)立核算的門市部，8月份該廠將生產(chǎn)的一批汽車輪胎交門市部，計(jì)價(jià)60萬元。門市部將其零售，取得含稅銷售額77.22萬元。汽車輪胎的消費(fèi)稅稅率為3％，該項(xiàng)業(yè)務(wù)應(yīng)繳納的消費(fèi)稅額為（）。
A.0.9萬元
B.1.56萬元
C.1.98萬元
D.3.54萬元
23、某啤酒廠銷售A型啤酒20噸給副食品公司，開具稅控專用發(fā)票收取價(jià)款58000元，收取包裝物押金3000元，該啤酒廠應(yīng)繳納的消費(fèi)稅是（）。
A.3000元
B.4400元
C.5000元
D.6000元
24、某小轎車生產(chǎn)企業(yè)為增值稅一般納稅人，12月份生產(chǎn)并銷售小轎車300輛，每輛含稅銷售價(jià)格17.55萬元，適用消費(fèi)稅稅率9％，該企業(yè)12月份應(yīng)繳納消費(fèi)稅（）。
A.395萬元
B.405萬元
C.283.5萬元
D.205.5萬元
25、某納稅人自產(chǎn)一批護(hù)膚護(hù)發(fā)品用于本企業(yè)職工福利，沒有同類產(chǎn)品價(jià)格可以比照，需按組成計(jì)稅價(jià)格計(jì)算繳納消費(fèi)稅。其組成計(jì)稅價(jià)格為（）。
A.(材料成本+加工費(fèi))÷(1-消費(fèi)稅稅率)
B.(成本+利潤(rùn))÷(1-消費(fèi)稅稅率)
C.(材料成本+加工費(fèi))÷(1+消費(fèi)稅稅率)
D.(成本+利潤(rùn))÷(1+消費(fèi)稅稅率)
26、委托加工的消費(fèi)品在收回時(shí)，受托方無同類消費(fèi)品價(jià)格，委托方應(yīng)納消費(fèi)稅的組成計(jì)稅價(jià)格為（）。
A.(材料成本+加工費(fèi))÷(1-消費(fèi)稅稅率)
B.(成本+利潤(rùn))÷(1-消費(fèi)稅稅率)
C.(材料成本+加工費(fèi))÷(1+消費(fèi)稅稅率)
D.(成本+利潤(rùn))÷(1+消費(fèi)稅稅率)
27、A建材商城將一批成本為18144元的原木送往B實(shí)木地板廠，委托B實(shí)木地板廠為A加工特制木地板用于銷售，合同注明，A須支付B實(shí)木地板廠加工費(fèi)和輔料費(fèi)含增值稅金額7020元，A企業(yè)提貨時(shí)被代收代繳的消費(fèi)稅為（）。
A.1464.21元
B.1410.53元
C.1368.42元
D.1270.74元
28、下列各項(xiàng)應(yīng)稅消費(fèi)品中，應(yīng)在零售環(huán)節(jié)繳納消費(fèi)稅的是（）。
A.化妝品
B.玉石首飾
C.鍍金、包金飾品
D.鉆石飾品
29、未分別核算銷售額、銷售數(shù)量，或者將不同稅率的應(yīng)稅消費(fèi)品組成成套消費(fèi)品銷售的（）。
A.從低適用稅率
B.從高適用稅率
C.不繳稅
D.稅務(wù)局估計(jì)定額稅 30、納稅人自產(chǎn)自用的應(yīng)稅消費(fèi)品，用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品的（）。
A.應(yīng)納稅
B.減半納稅
C.先征后退
D.不納稅
31、納稅人自產(chǎn)自用的應(yīng)稅消費(fèi)品，凡用于其他方面，應(yīng)當(dāng)納稅的，按照（）計(jì)算納稅。
A.稅務(wù)局估定價(jià)格
B.市場(chǎng)均價(jià)
C.納稅人生產(chǎn)的同類消費(fèi)品的銷售價(jià)格
D.市場(chǎng)最高價(jià)
32、委托加工的應(yīng)稅消費(fèi)品（）。
A.由委托方回所在地自行繳納稅款
B.委托方收回后在受托方所在地
C.受托方交貨時(shí)代收后在委托方所在地 D.由受托方在向委托方交貨時(shí)代收代繳稅款
33、用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品的委托加工收回的應(yīng)稅消費(fèi)品準(zhǔn)予從應(yīng)納消費(fèi)稅稅額中按（）計(jì)算扣除已納消費(fèi)稅稅款。
A.當(dāng)期平均庫存量
B.期初減去期末庫存量
C.當(dāng)期領(lǐng)用消費(fèi)品的買價(jià)
D.當(dāng)期生產(chǎn)領(lǐng)用數(shù)量
34、納稅人委托個(gè)體經(jīng)營(yíng)者加工應(yīng)稅消費(fèi)品，一律于（）繳納消費(fèi)稅。
A.受托方代扣后在受托方所在地
B.受托方代扣后在委托方所在地
C.委托方收回后在委托方所在地
D.委托方收回后在受托方所在地
35、消費(fèi)稅納稅人以1個(gè)月為一期納稅的自期滿之日起（）內(nèi)申報(bào)納稅。
A.5日
B.10日
C.15日
D.30日
36、消費(fèi)稅納稅人采用賒銷和分期收款結(jié)算方式的，其納稅義務(wù)發(fā)生時(shí)間為（）
A.發(fā)出貨物的當(dāng)天
B.收到貨款的當(dāng)天
C.合同規(guī)定的收款日期當(dāng)天
D.雙方約定的任一時(shí)間
四、多項(xiàng)選擇題
1、下列貨物征收消費(fèi)稅的有（）。
A、啤酒
B、汽車輪胎
C、保健食品
D、金銀首飾
2、下列幾種情況，屬于自制應(yīng)稅消費(fèi)品的有（）。A、由受托方提供原材料生產(chǎn)的應(yīng)稅消費(fèi)品
B、受托方先將原材料賣給委托方，然后再接受加工的應(yīng)稅消費(fèi)品
C、由委托方提供原材料和主要材料，受托方只收取加工費(fèi)和代墊部分輔助材料費(fèi)加工的應(yīng)稅消費(fèi)品
D、由受托方以委托方名義購進(jìn)原材料生產(chǎn)的應(yīng)稅消費(fèi)品
3、下列商品中適用定額稅率征收消費(fèi)稅的商品有（）。A、汽油
B、柴油
C、小汽車
D、啤酒
4、納稅人自產(chǎn)的應(yīng)稅消費(fèi)品（）項(xiàng)目時(shí)，應(yīng)視同銷售計(jì)征消費(fèi)稅。A、用于在建工程
B、用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品
C、用于廣告
D、用于贊助
5、下列應(yīng)稅消費(fèi)品中，采用復(fù)合計(jì)稅方法計(jì)算消費(fèi)稅的有（）。
A、煙絲
B、卷煙
C、白酒
D、酒精
6、從價(jià)定率計(jì)征消費(fèi)稅時(shí)，銷售額中應(yīng)包括（）。
A、價(jià)款
B、價(jià)外費(fèi)用
C、消費(fèi)稅金
D、增值稅金
7、某地板生產(chǎn)企業(yè)將一批實(shí)木地板用作職工福利，其成本為8萬元，消費(fèi)稅稅率為5%，消費(fèi)稅成本利潤(rùn)率為5%，則其計(jì)稅銷售額(組價(jià))為（）。
A、消費(fèi)稅組價(jià)為8.842萬元
B、消費(fèi)稅組價(jià)為9.263萬元
C、增值稅組價(jià)為8.842萬元
D、增值稅組價(jià)為9.263萬元
8、委托加工應(yīng)稅消費(fèi)品消費(fèi)稅的組成計(jì)稅價(jià)格中應(yīng)包括的項(xiàng)目有（）。
A、加工費(fèi)用
B、委托方提供加工材料的實(shí)際成本
C、受托方代墊輔助材料的實(shí)際成本
D、受托方代收代繳的消費(fèi)稅金
9、消費(fèi)稅屬于（）
A.價(jià)內(nèi)稅
B.價(jià)外稅
C.流轉(zhuǎn)稅
D.財(cái)產(chǎn)稅
10、征收消費(fèi)稅的目的是（）
A.促進(jìn)人們消費(fèi)征稅商品
B.保證國家財(cái)政收入
C.調(diào)節(jié)產(chǎn)品結(jié)構(gòu)
D.引導(dǎo)消費(fèi)方向
11、消費(fèi)稅納稅義務(wù)人是中華人民共和國境內(nèi)（）的單位和個(gè)人
A.生產(chǎn)應(yīng)稅消費(fèi)品
B.委托加工應(yīng)稅消費(fèi)品
C.進(jìn)口應(yīng)稅消費(fèi)品
D.購買應(yīng)稅消費(fèi)品
12、下面可能成為應(yīng)稅消費(fèi)品的消費(fèi)稅征收的環(huán)節(jié)的是（）
A.出口環(huán)節(jié)
B.零售環(huán)節(jié)
C.進(jìn)口環(huán)節(jié)
D.生產(chǎn)銷售環(huán)節(jié)
13、在零售環(huán)節(jié)繳納消費(fèi)稅的應(yīng)稅消費(fèi)品有（）
A.翡翠玉佛
B.鉆石胸針
C.珊瑚珠串
D.18k金鑲嵌翡翠耳釘
14、下列情況中應(yīng)征消費(fèi)稅的有（）
A.將應(yīng)稅消費(fèi)品發(fā)給職工使用
B.出廠前進(jìn)行化學(xué)檢驗(yàn)的化妝品
C.作為展銷樣品后收回的化妝品
D.用于廣告給客戶試用化妝品
15、下面各項(xiàng)可以不繳納消費(fèi)稅的有（）
A.委托加工的應(yīng)稅消費(fèi)品（受托方已代收代繳），委托方收回直接銷售的B.自產(chǎn)自用的應(yīng)稅消費(fèi)品，用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品的C.有出口經(jīng)營(yíng)權(quán)的生產(chǎn)性企業(yè)生產(chǎn)的直接出口的應(yīng)稅消費(fèi)品
D.自產(chǎn)自用的應(yīng)稅消費(fèi)品，用于非應(yīng)稅消費(fèi)品的
16、消費(fèi)稅中的稅目--煙，包括（）
A.卷煙
B.雪茄煙
C.煙絲
D.煙葉
17、以外匯結(jié)算銷售額的，其銷售額的人民幣折合率可以選擇結(jié)算的（）
A.當(dāng)天
B.當(dāng)月1日
C.當(dāng)月月末
D.當(dāng)季季末
18、下列項(xiàng)目中，應(yīng)當(dāng)征收消費(fèi)稅的有（）
A.木制一次性筷子
B.每只9000元以上的手表
C.高檔護(hù)膚護(hù)發(fā)品
D.游艇
19、下面屬于“價(jià)外費(fèi)用”的是（）
A.價(jià)外收取的基金、集資費(fèi)、返還利潤(rùn)
B.補(bǔ)貼、違約金和手續(xù)費(fèi)
C.包裝費(fèi)、儲(chǔ)備費(fèi)、優(yōu)質(zhì)費(fèi)
D.運(yùn)輸裝卸費(fèi)、代收款項(xiàng)、代墊款項(xiàng) 20、納稅人用于（）等方面的應(yīng)稅消費(fèi)品，應(yīng)當(dāng)以納稅人同類應(yīng)稅消費(fèi)品的最高銷售價(jià)格作為計(jì)稅依據(jù)計(jì)算消費(fèi)稅
A.換取生產(chǎn)資料
B.換取消費(fèi)資料
C.投資入股
D.抵償債務(wù)
21、下面不得作為委托加工應(yīng)稅消費(fèi)品，而應(yīng)當(dāng)按照銷售自制應(yīng)稅消費(fèi)品繳納消費(fèi)稅的情況是（）
A.由受托方提供原材料生產(chǎn)的應(yīng)稅消費(fèi)品
B.受托方先將原材料賣給委托方，然后再接受加工的應(yīng)稅消費(fèi)品
C.由受托方以委托方名義購進(jìn)原材料生產(chǎn)的應(yīng)稅消費(fèi)品
D.委托方提供主要原材料，受托方收取加工費(fèi)的應(yīng)稅消費(fèi)品
22、下列各項(xiàng)中，可按委托加工應(yīng)稅消費(fèi)品的規(guī)定征收消費(fèi)稅的有（）
A.受托方代墊原料，委托方提供輔助材料的
B.委托方提供原材料和主要材料，受托方代墊部分輔助材料的 C.受托方負(fù)責(zé)采購委托方所需原材料的 D.委托方提供原料、材料和全部輔助材料的
23、下面準(zhǔn)予扣除外購消費(fèi)品已繳納消費(fèi)稅的情況是（）
A.外購已稅煙絲生產(chǎn)的卷煙
B.外購已稅珠寶玉石生產(chǎn)的貴重首飾及珠寶玉石
C.外購已稅實(shí)木地板為原料生產(chǎn)的實(shí)木地板
D.外購已稅鞭炮焰火生產(chǎn)的鞭炮焰火
24、允許扣除已納稅款的外購應(yīng)稅消費(fèi)品的來源只限于（）
A.從工業(yè)企業(yè)購進(jìn)的應(yīng)稅消費(fèi)品
B.從境內(nèi)商業(yè)企業(yè)購進(jìn)的應(yīng)稅消費(fèi)品
C.進(jìn)口環(huán)節(jié)已繳納消費(fèi)稅的應(yīng)稅消費(fèi)品
D.從任何國內(nèi)、外企業(yè)購進(jìn)的消費(fèi)品
25、對(duì)于委托加工應(yīng)稅消費(fèi)品，受托方未按規(guī)定代收代繳稅款的，下列說法錯(cuò)誤的有（）。
A.受托方代委托方補(bǔ)繳稅款
B.委托方補(bǔ)繳稅款
C.按受托方同類消費(fèi)品價(jià)格補(bǔ)繳稅款
D.一律組成計(jì)稅價(jià)格補(bǔ)繳稅款
26、委托方補(bǔ)征稅款的計(jì)稅依據(jù)是（）。
A.按受托方同類消費(fèi)品價(jià)格補(bǔ)繳稅款
B.收回的委托加工的應(yīng)稅消費(fèi)品已經(jīng)直接銷售的，按銷售額計(jì)稅；
C.尚未銷售或不能直接銷售的(如收回后用于連續(xù)生產(chǎn)等)，按組成計(jì)稅價(jià)格計(jì)稅
D.按照市場(chǎng)均價(jià)計(jì)算稅款
27、下面連續(xù)生產(chǎn)的應(yīng)稅消費(fèi)品準(zhǔn)予從應(yīng)納消費(fèi)稅稅額中按當(dāng)期生產(chǎn)領(lǐng)用數(shù)量計(jì)算扣除委托加工收回的應(yīng)稅消費(fèi)品已納消費(fèi)稅稅款的有（）
A.以委托加工收回的已稅汽車輪胎生產(chǎn)的汽車輪胎
B.以委托加工收回的已稅摩托車生產(chǎn)的摩托車
C.以委托加工收回的已稅桿頭、桿身和握把為原料生產(chǎn)的高爾夫球桿
D.以委托加工收回的已稅潤(rùn)滑油為原料生產(chǎn)的潤(rùn)滑油
28、下列不可抵扣外購應(yīng)稅消費(fèi)品的已納稅額的項(xiàng)目有（）
A.為生產(chǎn)化妝品而領(lǐng)用的酒精
B.為零售金銀首飾而出庫的金銀首飾
C.為研制口紅而購入的化工染料
D.領(lǐng)用外購已稅白酒勾兌白酒
29、下面屬于納稅人自產(chǎn)自用的應(yīng)稅消費(fèi)品，于移送使用時(shí)納稅的情況是（）
A.饋贈(zèng)、贊助、集資、廣告
B.樣品、職工福利、獎(jiǎng)勵(lì)
C.生產(chǎn)非應(yīng)稅消費(fèi)品和在建工程
D.用于管理部門、非生產(chǎn)機(jī)構(gòu)，提供勞務(wù)
30、下面各項(xiàng)中，應(yīng)當(dāng)征收消費(fèi)稅的有（）
A.用于本企業(yè)連續(xù)生產(chǎn)的應(yīng)稅消費(fèi)品
B.用于獎(jiǎng)勵(lì)代理商銷售業(yè)績(jī)的應(yīng)稅消費(fèi)品
C.用于本企業(yè)生產(chǎn)性基建工程的應(yīng)稅消費(fèi)品
D.用于捐贈(zèng)國家指定慈善機(jī)構(gòu)的應(yīng)稅消費(fèi)品
31、某商場(chǎng)委托某工業(yè)企業(yè)加工消費(fèi)稅應(yīng)稅貨物一批，該加工企業(yè)將加工好的應(yīng)稅貨物交付商場(chǎng)時(shí)，未代收代繳消費(fèi)稅，后經(jīng)查出，主管稅務(wù)機(jī)關(guān)對(duì)該項(xiàng)行為的稅務(wù)處理方法有（）
A.加工企業(yè)應(yīng)按規(guī)定補(bǔ)稅
B.商場(chǎng)應(yīng)按規(guī)定補(bǔ)稅
C.對(duì)加工企業(yè)應(yīng)給予處罰
D.對(duì)商場(chǎng)給予處罰
32、某啤酒廠銷售啤酒不含增值稅價(jià)格為2850元，收取價(jià)外費(fèi)用140元，單獨(dú)核算包裝物押金50元（押金期限3個(gè)月），則該企業(yè)的增值稅和消費(fèi)稅計(jì)算是（）
A.每噸增值稅計(jì)稅銷售額3012.39
B.每噸增值稅計(jì)稅銷售額2926.66 C.每噸消費(fèi)稅額250元
D.每噸消費(fèi)稅額220元
五、計(jì)算題
1．某化妝品公司把一批自產(chǎn)化妝品用于職工福利，其成本為8萬元，消費(fèi)稅稅率為30%，消費(fèi)稅成本利潤(rùn)率為5%，則其消費(fèi)稅的計(jì)稅銷售額為多少萬元。
2．某化妝品公司長(zhǎng)期委托某日用化工廠加工某種化妝品，收回后以其為原材料繼續(xù)生產(chǎn)化妝品銷售。一年來，受托方一直按同類化妝品每千克60元的銷售價(jià)格代收代繳消費(fèi)稅，2012年10月公司收回加工好的化妝品4000千克，全部用于連續(xù)生產(chǎn)，當(dāng)月銷售連續(xù)生產(chǎn)的化妝品800箱，每箱銷售價(jià)格600元(不含稅)，化妝品適用的消費(fèi)稅稅率為30%；則當(dāng)月該公司銷售化妝品應(yīng)納消費(fèi)稅為多少元。
3．某化妝品有限公司委托某化工廠加工化妝品1000套?；S沒有該種化妝品同類產(chǎn)品的銷售價(jià)格，該批化妝品原料成本為4550元，支付加工費(fèi)1400元，增值稅238元，則某化工廠應(yīng)代收代繳消費(fèi)稅為多少元。(已知消費(fèi)稅稅率為30%)4．某進(jìn)出口公司3月進(jìn)口小轎車120輛，每輛到岸價(jià)格為7萬元人民幣，該公司銷售其中的110輛，每輛價(jià)稅合并定價(jià)23．4萬元，已知小轎車進(jìn)口關(guān)稅稅率為110%，消費(fèi)稅稅率為5%。計(jì)算該企業(yè)本月應(yīng)納的增值稅、消費(fèi)稅額。
5．某酒廠5月發(fā)生下列業(yè)務(wù)：銷售糧食白酒1000公斤，售價(jià)為10296元(含增值稅額)；用自產(chǎn)的散裝糧食白酒5噸生產(chǎn)非應(yīng)稅消費(fèi)品，每噸成本為6000元，成本利潤(rùn)率為10%；發(fā)送給本廠職工糧食白酒每人10瓶，共計(jì)200箱，每箱6公斤，同類白酒的不含稅單價(jià)為10元／公斤。（白酒從價(jià)稅20%，從量稅為每500克0.5元）
根據(jù)上述資料計(jì)算該企業(yè)應(yīng)納消費(fèi)稅和增值稅稅額。
6．某化妝品廠3月銷售一批化妝品，適用消費(fèi)稅稅率為30%，不含稅價(jià)款100萬元，貨款已收到，貨物已經(jīng)發(fā)出，增值稅稅率為17%，同時(shí)兩個(gè)月前收取包裝物租金2340元，押金23400元，購銷雙方約定，兩個(gè)月歸還包裝物并退還押金，但購貨方違約逾期未歸還包裝物，沒收押金。
根據(jù)上述資料回答下列問題(本月無進(jìn)項(xiàng)稅額)：(1)收取包裝租金應(yīng)納的增值稅和消費(fèi)稅為多少元。
(2)沒收包裝物押金應(yīng)納增值稅和消費(fèi)稅為多少元。(3)化妝品廠3月應(yīng)納增值稅為多少元。(4)化妝品廠3月應(yīng)納消費(fèi)稅為多少元。7．某日化廠8月發(fā)生下列業(yè)務(wù)：
(1)從國外進(jìn)口一批化妝品香粉，關(guān)稅完稅價(jià)格60000元，繳納關(guān)稅35000元。
(2)以價(jià)值80000元的原材料委托其他廠加工防皺化妝品，支付加工費(fèi)55000元，該批加工產(chǎn)品已收回(防皺化妝品受托方?jīng)]有同類貨物價(jià)格可以參考)。
(3)用價(jià)值68000元的護(hù)膚護(hù)發(fā)品與價(jià)值32000元的防皺化妝品組成禮品盒銷售，銷售額120000元。（化妝品消費(fèi)稅稅率30%）。
根據(jù)上述資料計(jì)算該日化廠8月份應(yīng)納消費(fèi)稅為多少元。
8．某外貿(mào)企業(yè)4月份從國外進(jìn)口80輛摩托車，關(guān)稅完稅價(jià)格200萬元，當(dāng)月銷售70輛，每輛售價(jià)為4萬元(不含稅)，又從國內(nèi)一生產(chǎn)廠家購進(jìn)摩托車100輛，取得增值稅專用發(fā)票上注明的價(jià)款為200000元，當(dāng)月銷售80輛，每輛銷售額為3510元(含增值稅)，摩托車進(jìn)口關(guān)稅稅率為20%，消費(fèi)稅稅率為10%。
根據(jù)上述條件回答下列問題：
(1）進(jìn)口環(huán)節(jié)應(yīng)納的增值稅、消費(fèi)稅為多少元。(2)銷售摩托車應(yīng)納的增值稅為多少元。
9、某卷煙廠（一般納稅人）委托某煙絲加工廠(小規(guī)模納稅人)加工一批煙絲，卷煙廠提供的煙葉在委托加工合同上注明成本8萬元。煙絲加工完，卷煙廠提貨時(shí)，加工廠收取加工費(fèi)，開具普通發(fā)票上注明金額1.272萬元，并代收代繳了煙絲的消費(fèi)稅。卷煙廠將這批加工收回的煙絲50%對(duì)外直接銷售，收入6.5萬元，另50%當(dāng)月全部用于生產(chǎn)卷煙。本月銷售卷煙40標(biāo)準(zhǔn)箱，取得不含稅收入60萬元。
請(qǐng)根據(jù)以上業(yè)務(wù)計(jì)算：(1)煙廠應(yīng)納的消費(fèi)稅稅額；
(2)受托方應(yīng)納的增值稅額(煙絲消費(fèi)稅稅率為30%，卷煙消費(fèi)稅稅率為45%，固定稅額為每大箱150元)。
六、綜合提高題
某汽車制造企業(yè)為增值稅一般納稅人，生產(chǎn)小轎車(消費(fèi)稅稅率為5%)，每輛不含稅價(jià)格為10萬元，今年4月發(fā)生以下業(yè)務(wù)：
(1)與某特約經(jīng)銷商簽訂了40輛小轎車的代銷協(xié)議，代銷手續(xù)費(fèi)5%，當(dāng)月收到經(jīng)銷商返回的30輛小轎車的代銷清單及銷貨款(已扣除手續(xù)費(fèi))和稅款，考慮到與其長(zhǎng)期業(yè)務(wù)關(guān)系，汽車廠開具了40輛小轎車的增值稅專用發(fā)票；
(2)贈(zèng)送給某協(xié)作單位小轎車3輛，并開具了增值稅專用發(fā)票，同時(shí)請(qǐng)運(yùn)輸企業(yè)向協(xié)作單位開具了0.6萬元的運(yùn)費(fèi)發(fā)票并轉(zhuǎn)交給了協(xié)作單位；
(3)用一輛小轎車與空調(diào)廠家交換了30臺(tái)空調(diào)，用于改善辦公條件，考慮雙方換人的貨物均作固
定資產(chǎn)管理，故均未開具增值稅專用發(fā)票，也不再進(jìn)行貨幣結(jié)算；
(4)將本企業(yè)售后服務(wù)部使用三年的2輛小轎車（每輛原入賬價(jià)為8萬元），每輛定價(jià)4.24萬元銷售給了某企業(yè)；
(5)提供汽車修理服務(wù)，開具普通發(fā)票上注明的銷售額為5.85萬元；
(6)本月購進(jìn)生產(chǎn)材料，取得增值稅專用發(fā)票上注明增值稅14萬元，貨已到達(dá)尚未驗(yàn)收入庫，貸款只支付70%，其余30%下月一次付清，并支付購貨運(yùn)輸費(fèi)3萬元(有貨票)；
(7)進(jìn)口一批汽車輪胎，進(jìn)口關(guān)稅為14萬元，海關(guān)代征的消費(fèi)稅為6萬元，代征的增值稅10萬元，貨已入庫，本月生產(chǎn)領(lǐng)用50%；
該企業(yè)月末計(jì)算繳納的流轉(zhuǎn)稅金如下：
應(yīng)納增值稅＝[30×10×(1—5%)+3×10]×17%—(14×70%十3×7%十0.6× 7%十10)＝53.55—20.052＝33.498(萬元)應(yīng)納消費(fèi)稅＝[30×10×(1—5%)十3×10]×5%—6×50%＝15.75—3＝12.75(萬元)請(qǐng)按稅法規(guī)定，分析該企業(yè)當(dāng)月納稅計(jì)算是否正確，如有錯(cuò)誤(包括開具專用發(fā)票錯(cuò)誤)，請(qǐng)指出錯(cuò)在何處?并正確計(jì)算當(dāng)月應(yīng)納的消費(fèi)稅與增值稅。
一、判斷題
1-10××√×× √√××√ 11-20×√××√ ××√√√
21-30×√√√× ×√√√√ 31-40√√√×√ ×√√√× 41-44××√√
二、單選題
1-10DDDDD
DBDCD
11-20CDBAB
DDDCB
21-30BCCBB
ADDBD
31-36CDDCC
C
三、多選題
1、ABD
ABD
ABD
ACD
BC
6、ABC
AC
ABCD
AC
BCD
11、ABC
BCD
BD
AD
ABC
16、ABC
AB
ACD
ABCD
ABCD
21、ABC
BD
ABCD
AC
ACD
26、BC
ABCD
ABCD
ABCD
BCD
31、BC
BC
第五篇：婚姻法練習(xí)題(附答案)
婚姻法練習(xí)題（附答案）
一、單項(xiàng)選擇題(每小題 1 分)1.中華人民共和國第一部婚姻法的施行日期是(C)A.1951 年 1 月 1 日 B.1950 年 4 月 13 日 C.1950 年 5 月 1 日 D.1950 年 3 月 8 日 2.下列行為中哪一種屬于遺棄行為(D)A.經(jīng)常打罵妻子 B.限制子女人身自由
C.不送適齡子女上學(xué)接受義務(wù)教育 D.夫或妻不履行扶養(yǎng)對(duì)方的義務(wù)
3.甲(男)的外祖母乙是丙(女)的父親丁的胞姊因此(A)A.乙是丙的姑母丁是甲母的舅父 B.乙是丙的姨母丙是乙的甥女 C.乙是丙的舅母丁是甲母的叔父 D.乙是丙的嬸母丙是乙的侄女 4.妯娌作為一種姻親她們屬于(D)A.血親的配偶 B.配偶的血親
C.血親的配偶的血親 D.配偶的血親的配偶 5.我國的法定夫妻財(cái)產(chǎn)制屬于(D)A.一般共同制 B.勞動(dòng)所得共同制 C.動(dòng)產(chǎn)及所得共同制 D.婚后所得共同制 6.按照我國法定夫妻財(cái)產(chǎn)制
下列財(cái)產(chǎn)中哪一項(xiàng)屬于夫妻個(gè)人財(cái)產(chǎn)(B)A.婚后一方接受親友饋贈(zèng)的財(cái)物
B.一方在婚前接受繼承而于婚后實(shí)際取得的財(cái)產(chǎn) C.夫妻分居兩地分別管理、使用的婚后所得財(cái)產(chǎn) D.婚后一方所得的獎(jiǎng)金 7.男女雙方自愿離婚的婚姻登記管理機(jī)關(guān)在發(fā)給離婚證時(shí)當(dāng)(B)A.由雙方妥為保存 B.由婚姻登記管理機(jī)關(guān)注銷 C.由婚姻登記機(jī)關(guān)監(jiān)督自行銷毀 D.交雙方所在單位人事部門保存
8.下列各種親屬關(guān)系中屬于直系擬制血親的有(B)2 A.外祖父母與外孫子女 B.養(yǎng)父母與養(yǎng)子女 C.祖父母與孫子女
D.繼父母與未受其撫養(yǎng)教育的繼子女
9.配偶一方死亡另一方送養(yǎng)未成年子女的(C)A.社會(huì)福利機(jī)構(gòu)有優(yōu)先撫養(yǎng)的權(quán)利 B.未亡一方的父母有優(yōu)先撫養(yǎng)的權(quán)利 C.死亡一方的父母有優(yōu)先撫養(yǎng)的權(quán)利 D.死亡一方的兄弟姐妹有優(yōu)先撫養(yǎng)的權(quán)利
對(duì)于雙方原來的結(jié)婚證
應(yīng)10.依照我國《收養(yǎng)法》的規(guī)定收養(yǎng)關(guān)系成立的必經(jīng)程序是(D)A.辦理收養(yǎng)公證 B.訂立收養(yǎng)協(xié)議
C.訂立收養(yǎng)協(xié)議并辦理公證 D.進(jìn)行收養(yǎng)登記
11.按照有關(guān)的司法解釋配偶一方下落不明達(dá)到一定時(shí)間對(duì)方起訴離婚經(jīng)公告查找確無
(B)A.一年 B.二年 C.三年 D.四年
12.離婚后子女撫育費(fèi)的給付期限(A)A.一般至子女 18 周歲為止 B.一律至子女 18 周歲為止 C.一般至子女結(jié)婚成家時(shí)為止 D.一律至子女結(jié)婚成家時(shí)為止
13.生父主動(dòng)認(rèn)領(lǐng)非婚生子女的稱為(C)A.注定認(rèn)領(lǐng) B.約定認(rèn)領(lǐng) C.任意認(rèn)領(lǐng) D.強(qiáng)制認(rèn)領(lǐng)
14.中國公民和外國人到我國婚姻登記管理機(jī)關(guān)申請(qǐng)結(jié)婚登記在申請(qǐng)后的多長(zhǎng)期限內(nèi)辦理
(A)A.一個(gè)月內(nèi) B.二個(gè)月內(nèi) C.三個(gè)月內(nèi) D.二周以內(nèi)
15.中華人民共和國公民和外國人離婚適用(C)A.原告的本國法或住所地法律B.婚姻締結(jié)地法律
C.受理案件的法院所在地法律 D.被告的本國法或住所地法律 16.李某丈夫的嫂子是李某的
A.血親的配偶 B.配偶的血親 C.血親的配偶的血親 D.配偶的血親的配偶
17.甲男與乙女原系出自同一外祖父母的表兄妹后來該男被他人收養(yǎng)
A.準(zhǔn)予結(jié)婚 B.禁止結(jié)婚
C.如戀愛時(shí)間很長(zhǎng)可以結(jié)婚 D.能否結(jié)婚從習(xí)慣
依我國 18.未成年子女對(duì)國家、集體或他人造成損害時(shí)父母應(yīng)承擔(dān)A.行政責(zé)任 B.刑事責(zé)任 C.民事責(zé)任 D.一切責(zé)任
19.我國法定夫妻財(cái)產(chǎn)制是 A.勞動(dòng)所得共同制 B.一般共同制 C.婚后所得共同制 D.分別財(cái)產(chǎn)制
20.依照我國法律規(guī)定涉外結(jié)婚適用A.婚姻締結(jié)地法律 B.男方住所地法律 C.女方住所地法律 D.男女一方出生地法律 21.甲辦理 男周歲為達(dá)到與乙
女
周歲
結(jié)婚的目的故意隱瞞乙的真實(shí)年齡
A.以辦理結(jié)婚登記時(shí)未達(dá)到法定婚齡為由宣告婚姻無效 B.對(duì)乙的請(qǐng)求不予支持
C.宣告婚姻無效確認(rèn)為非法同居關(guān)系并予以解除
D.認(rèn)定為可撤銷婚姻乙可行使撤銷權(quán)
22.“夫妻雙方都有參加生產(chǎn)、工作、學(xué)習(xí)和社會(huì)生活的自由一方不得對(duì)他方加以限制和
A.婚姻自由原則 B.男女平等原則
C.保護(hù)婦女、兒童忽然老人合法權(quán)益原則 D.一夫一妻原則
確選項(xiàng)前的字母填在題后的括號(hào)內(nèi)。每小題 2 分。
1.依照《婚姻登記管理?xiàng)l例》的規(guī)定下列哪些證件和證明是當(dāng)事人在申請(qǐng)離婚登記時(shí)所 必須出具的(ABCD)A.戶口證明 B.居民身份證 C.離婚協(xié)議書 D.結(jié)婚證
2.婚姻終止的原因包括(BCD)A.婚姻無效
B.婚姻當(dāng)事人一方自然死亡 C.婚姻當(dāng)事人一方被宣告死亡 D.離婚
3.要求離婚的當(dāng)事人必須按訴訟程序辦理的情形有(AD)
A.一方為外籍華人 B.一方為港、澳同胞 C.一方為海外華橋
D.一方為居住在我國的外國僑民
4.依照有關(guān)司法解釋下列財(cái)產(chǎn)中屬于夫妻個(gè)人財(cái)產(chǎn)的有(ABD)A.復(fù)員軍人從部隊(duì)帶回的醫(yī)藥補(bǔ)助費(fèi)和回鄉(xiāng)生產(chǎn)補(bǔ)助費(fèi)
B.復(fù)員、轉(zhuǎn)業(yè)軍人所得的復(fù)員費(fèi)、轉(zhuǎn)業(yè)費(fèi)結(jié)婚時(shí)間在 10 年以下的 C.夫妻分居兩地分別管理、使用的婚后所得財(cái)產(chǎn) D.一方婚前個(gè)人所有的財(cái)產(chǎn)年的
5.在我國自然血親的父母子女是指(AC)A.生父母與非婚生子女 B.繼父母與繼子女 C.生父母與婚生子女 D.養(yǎng)父母與養(yǎng)子女
6.依照我國《收養(yǎng)法》的規(guī)定
收養(yǎng)孤兒、殘疾兒童或在社會(huì)福利機(jī)構(gòu)撫養(yǎng)的查找不到生
(BC)A.收養(yǎng)人須年滿 30 周歲B.收養(yǎng)人須無子女 C.只能收養(yǎng)一名
D.收養(yǎng)人有撫養(yǎng)教育被收養(yǎng)人的能力
婚后由雙方共同使用、經(jīng)營(yíng)、管理的貴重生活資料尚不滿 4 7.按照我國法定夫妻財(cái)產(chǎn)制夫妻共同財(cái)產(chǎn)的范圍包括婚姻關(guān)系存續(xù)期間(ABCD)A.一方或雙方勞動(dòng)所得的收入和購置的財(cái)產(chǎn)
B.一方或雙方由知識(shí)產(chǎn)權(quán)取得的經(jīng)濟(jì)利益或從事承包、租賃等生產(chǎn)經(jīng)營(yíng)活動(dòng)的收入 C.一方或雙方繼承、受贈(zèng)的財(cái)產(chǎn)或取得的債權(quán) D.一方或雙方的其他合法收入
8.下列各組親屬稱謂中全部屬于姻親的有(ACD)A.伯母、姨父、妹夫、女婿 B.外甥媳、外祖父、表嫂、舅父 C.岳父母、兒媳、嫂、弟媳 D.公婆、舅母、姑父、表姐夫
9.根據(jù)《母嬰保健法》的規(guī)定婚前醫(yī)學(xué)檢查包括對(duì)下列疾病的檢查(ABD)A.嚴(yán)重遺傳性疾病 B.指定傳染病 C.性生理缺陷 D.有關(guān)精神病
10.根據(jù)有關(guān)司法解釋弟、妹對(duì)兄、姐履行扶養(yǎng)義務(wù)的條件是(BCD)A.兄、姐已退休
B.兄、姐喪失勞動(dòng)能力、孤老無依 C.弟、妹是由兄、姐撫養(yǎng)長(zhǎng)大的 D.弟、妹有負(fù)擔(dān)能力
11.羅馬市民法中婚姻終止的原因是A.配偶死亡
B.自由權(quán)的喪失 C.離婚 D.市民權(quán)的喪失 12.下面說法正確的是
A.寄養(yǎng)不產(chǎn)生依法擬制的父母子女關(guān)系
B.社會(huì)福利機(jī)構(gòu)對(duì)孤兒、棄嬰和兒童的收容養(yǎng)育不發(fā)生父母子女關(guān)系 C.養(yǎng)子女與生父母及其他親屬的自然血親關(guān)系仍然存在 D.收養(yǎng)與立嗣沒有什么不同
13.下列各種親屬關(guān)系中屬于直系擬制血親的有A.生父母與已認(rèn)領(lǐng)的非婚生子女 B.繼父母與受其撫養(yǎng)教育的繼子女 C.養(yǎng)父母與養(yǎng)子女D.繼父母與未受其撫養(yǎng)教育的繼子女 14.下列說法哪些是正確的?(ABCD)A.家庭是一個(gè)親屬團(tuán)體 B.家庭須有共同經(jīng)濟(jì)
C.家庭成員間互享法定權(quán)利、互負(fù)法定義務(wù) D.親屬未必是家庭成員
15.根據(jù)有關(guān)司法解釋尚未獨(dú)立生活的成年子女在下列哪些情形下父母仍應(yīng)負(fù)擔(dān)必要的
A.尚在大學(xué)就讀的 B.確無獨(dú)立生活能力和條件的 C.喪失勞動(dòng)能力的
D.雖未完全喪失勞動(dòng)能力但其收入不足以維持生活的 16.有下列情形之一的禁止結(jié)婚A.直系血親
B.三代以內(nèi)的旁系血親
C.患有醫(yī)學(xué)上認(rèn)為不應(yīng)當(dāng)結(jié)婚的疾病 D.表兄與表妹
17.夫妻在婚姻關(guān)系存續(xù)期間所得的下列財(cái)產(chǎn)歸夫妻共同所有A.工資、獎(jiǎng)金 B.生產(chǎn)、經(jīng)營(yíng)的收益 C.知識(shí)產(chǎn)權(quán)的收益 D.只屬于男方繼承的財(cái)產(chǎn)
18.有下列情形之一的為夫妻一方的財(cái)產(chǎn)A.一方的婚前財(cái)產(chǎn)
B.一方因身體受到傷害獲得的醫(yī)療費(fèi)、殘疾人生活補(bǔ)助費(fèi)等費(fèi)用 C.遺囑或贈(zèng)與合同中確定只歸夫或妻一方的財(cái)產(chǎn) D.一方專用的生活用品
19.具有下列那種情形調(diào)解無效的應(yīng)準(zhǔn)予離婚A.重婚或有配偶者與他人同居的 B.實(shí)施家庭暴力或虐待、遺棄家庭成員的 C.有賭博、吸毒等惡習(xí)屢教不改的
D.因感情不和分居滿二年的
20.具有下列那種情形男方不得提出離婚A.女方在懷孕期間 B.女方分娩后一年內(nèi) C.女方中止妊娠后六個(gè)月內(nèi) D.女方懷孕是因與他人通奸所致21.有下列情形之一調(diào)解無效的應(yīng)準(zhǔn)予離婚A.甲經(jīng)常暴力打老婆
B.乙在外面長(zhǎng)期與一男子同居乙的丈夫人民法院提出了離婚要求 C.丙吸毒惡習(xí)屢教不改妻子提出了離婚請(qǐng)求 D.丁與妻子因感情不和從 2000 年分居到 2004 年的雙方都提出了離婚的訴訟請(qǐng)求
22.有下列情形之一導(dǎo)致離婚的無過錯(cuò)方有權(quán)請(qǐng)求損害賠償重婚的
有配偶者與他人同居的 實(shí)施家庭暴力的 虐待、遺棄家庭成員的 23.我國婚姻法的禁止性規(guī)定有 A.禁止包辦婚姻 B.禁止借婚姻索取財(cái)物 C.禁止重婚、禁止家庭暴力 D.禁止有配偶者與他人同居
1.下列說法哪些是正確的?()A.家庭是一個(gè)親屬團(tuán)體 B.家庭須有共同經(jīng)濟(jì)
C.家庭成員間互享法定權(quán)利、互負(fù)法定義務(wù) D.親屬未必是家庭成員
2.婚姻家庭法領(lǐng)域里的財(cái)產(chǎn)關(guān)系同其他民事法律領(lǐng)域里的財(cái)產(chǎn)關(guān)系相比較特 點(diǎn)?()A.反映了商品經(jīng)濟(jì)的要求 B.參與人間具有特定親屬身份 C.主體只能是公民 D.具有等價(jià)有償性質(zhì) 3.配偶的血親包括()A.岳父母 B.嫂子 C.姑父 D.姐夫
4.在我國進(jìn)行結(jié)婚登記是婚姻成立的()A.必須法定程序 B.唯一法定程序 C.法定程序之一 D.法定程序的補(bǔ)充
具有以下哪些5.下列關(guān)于繼父母、繼子女的說法正確的有()8 A.沒有形成撫養(yǎng)教育關(guān)系的繼父母繼子女屬于姻親關(guān)系 B.有撫養(yǎng)教育關(guān)系的繼父母子女間發(fā)生父母子女的權(quán)利義務(wù)關(guān)系 C.有撫養(yǎng)教育關(guān)系的繼父母繼子女為擬制血親 D.繼子女與繼父母形成撫養(yǎng)教育關(guān)系后消 除
6.離婚后一方要求變更子女撫養(yǎng)關(guān)系應(yīng)予支持的情形有A.與子女共同生活的一方因患嚴(yán)重疾病而無力繼續(xù)撫養(yǎng)子女
B.與子女共同生活的一方與子女共同生活對(duì)子女身心健康確有不利影響 C.與子女共同生活的一方有虐待子女的行為
D.10 周歲以上的子女愿隨另一方生活該方有撫養(yǎng)能力的 7.按照寺院法的親等計(jì)算法A.伯叔與侄子女 B.堂兄弟 C.表兄弟 D.同胞兄弟姊妹 8.按照我國法定夫妻財(cái)產(chǎn)制A.雙方或一方的勞動(dòng)收入
B.雙方或一方繼承、受贈(zèng)或受遺贈(zèng)所得的財(cái)產(chǎn) C.雙方或一方的其他合法收入 D.未成年子女受贈(zèng)所得的財(cái)產(chǎn) 9.我的外曾祖父母是我的夫妻共同財(cái)產(chǎn)包括婚姻關(guān)系存續(xù)期
屬于二親等的血親包括
與不和自己共同生活的生父母間的權(quán)利義務(wù)關(guān)系A(chǔ).旁系長(zhǎng)輩血親 B.旁系長(zhǎng)輩姻親 C.直系長(zhǎng)輩血親 D.直系長(zhǎng)輩姻親 10.我國古代最常見的一種離婚方式是A.和離 B.出妻 C.呈訴離婚 D.義絕
分
1.婚姻家庭的屬性是 社會(huì)屬性。
2.婚姻家庭有 人口再生產(chǎn) 職能、教育 職能和 組織經(jīng)濟(jì)生活 職能。3.我國實(shí)行 一夫一妻、男女平等、婚姻自由 的婚姻制度。
4.非婚生子女享有與婚生子女__同等__ 的權(quán)利,任何人不得危害和歧視。
5.根據(jù)《婚姻登記管理?xiàng)l例》的規(guī)定城市的婚姻登記管理機(jī)關(guān)是 街道辦事處、市轄區(qū) 的和不設(shè)區(qū)的市的人民政府的 民政部門。
6.有負(fù)擔(dān)能力 的兄姐對(duì) 父母已死亡 或 父母無力撫養(yǎng) 的未成年弟妹有扶養(yǎng)義 務(wù)。
7.人民法院審理請(qǐng)求宣告婚姻無效或撤銷婚姻的案件序。
8.申請(qǐng)宣告可撤銷婚姻的主體是 受脅迫的婚姻當(dāng)事人本人。
9.婚姻法規(guī)定的禁婚親的范圍是 直系血親、三代以內(nèi)的旁系血親結(jié)婚。10.現(xiàn)役軍人的配偶提出離婚的一般應(yīng)經(jīng) 軍人 同意。
11.《中華人民共和國婚姻法》規(guī)定在我國實(shí)行婚姻自由、一夫一妻、男女平等的婚姻 制度。
12.我國婚姻法規(guī)定禁止包辦、買賣 婚姻和其他干涉婚姻自由的行為。禁止借婚姻 索取財(cái)物。禁止重婚。禁止 有配偶者與他人同居。禁止家庭暴力。禁止家庭
應(yīng)適用 簡(jiǎn)易 程序或 普通 程
成員間的虐待和遺棄。13.結(jié)婚必須男女雙方完全自愿不許任何一方對(duì)他方加以強(qiáng)迫或任何第三者加以干涉。結(jié)
周歲女不得早于 20 周歲。晚婚晚育應(yīng)予鼓勵(lì)。
14.因脅迫結(jié)婚的受脅迫的一方可以向婚姻登記機(jī)關(guān)或人民法院請(qǐng)求撤銷該婚姻。受脅迫
結(jié)婚登記 之日起一年內(nèi)提出。被非法限制人身自
年內(nèi)提出。
15.我國婚姻法規(guī)定無效或被撤銷的婚姻自始無效。當(dāng)事人不具有夫妻的權(quán)利和義務(wù)。
無過錯(cuò)
16.夫妻可以約定婚姻關(guān)系存續(xù)期間所得的財(cái)產(chǎn)以及婚前財(cái)產(chǎn)歸各自所有、共同所有或部分 各自所有、部分共同所有。約定應(yīng)當(dāng)采用 書面 形式。夫妻對(duì)婚姻關(guān)系存續(xù)期間所得
夫
或妻一方 所有的財(cái)產(chǎn)清償。17.離婚后一方撫養(yǎng)的子女
另一方應(yīng)負(fù)擔(dān)必要的____生活費(fèi)___和__教育費(fèi)___的一部或
18.離婚后不直接撫養(yǎng)子女的父或母有__ 探望子女 _ 的權(quán)利19.我國法律規(guī)定現(xiàn)役軍人的配偶要求離婚須得 軍人同意 大過錯(cuò)的除外。
20.對(duì)重婚的對(duì)實(shí)施家庭暴力或虐待、遺棄家庭成員構(gòu)成犯罪的依法追究刑事責(zé)任。受
自訴
人民檢察院應(yīng)當(dāng)依法提起公訴。
公安機(jī)關(guān)應(yīng)當(dāng)依法偵查
另一方有協(xié)助的義務(wù)。但軍人一方有重 21 新婚姻法分為 6 章 51 條。女方在懷孕期間、分娩后一年內(nèi) 或 中止妊娠后六個(gè)月內(nèi)
男方不得提出離婚。我國處理婚約問題的指導(dǎo)思想是 訂婚不是婚姻成立的必要手續(xù)和條件、婚 約沒有法律約束力。申請(qǐng)宣告婚姻無效的主體是 婚姻當(dāng)事人及利害關(guān)系人。25.我國法律規(guī)定判決離婚的標(biāo)準(zhǔn)是 感情確已破裂經(jīng)調(diào)解無效。26.按照羅馬計(jì)算法表舅與表外甥是 5 親等 親等。27.中國古代用于調(diào)整婚姻家庭關(guān)系的規(guī)范主要是 禮。
28.擬 制 直 系 血 親 包 括 養(yǎng) 父 母 子 女、形 成 撫 養(yǎng) 教 育 關(guān) 系 的 繼 父 母 子 女、________________________。
29.有負(fù)擔(dān)能力的祖父母、外祖父母對(duì)于__父母已死亡或____ 或 父母無力撫養(yǎng) ______ 的未成年孫子女、外孫子女有撫養(yǎng)的義務(wù)。
30.我國處理婚約問題的指導(dǎo)思想是_訂婚不是婚姻成立的必要手續(xù)和條件約 束力。
31.女方在 懷孕期間、分娩后一年內(nèi)、中止妊娠后六個(gè)月內(nèi)
男方不得提出離婚。
婚約沒有法律32.離婚后不直接撫養(yǎng)子女的父或母有__探望子女___權(quán)另一方有協(xié)助__的義務(wù)。33.申請(qǐng)宣告婚姻無效的主體是__婚姻當(dāng)事人、利害關(guān)系人_________。34.我國法律規(guī)定判決離婚的標(biāo)準(zhǔn)是 感情確已破裂經(jīng)調(diào)解無效。35.根據(jù)發(fā)生原因親屬可分為___配偶、血親、姻親。
四、名詞解釋 1.婚姻(按一般概念表述)是為當(dāng)時(shí)社會(huì)制度所確認(rèn)的男女兩性互為配偶的結(jié)合。2.虐待 是指以作為或不作為的形式對(duì)家庭成員歧視、折磨、摧殘使其在精神 上、身體上蒙受損害的違法行為。
3.親屬 基于婚姻、血緣和法律擬制而形成的一種社會(huì)關(guān)系。4.夫妻財(cái)產(chǎn)制
妻財(cái)產(chǎn)制為依據(jù)。5.寄養(yǎng)
他人代其撫養(yǎng)子女。6.法定婚齡
7.擬制血親
親同等的權(quán)利和義務(wù)的親屬。8.家庭暴力
庭成員的身體、精神等方面造成一定傷害后果的行為。9.親系是親屬的系統(tǒng)或親屬間的血緣聯(lián)系。10.事實(shí)婚姻是法定婚姻的對(duì)稱是指沒有配偶的男女未進(jìn)行結(jié)婚登記便以夫妻關(guān)系同居
11.計(jì)劃生育的本意是指通過生育機(jī)制有計(jì)劃地調(diào)節(jié)人口增長(zhǎng)速度包括提高和降低人口的
12.有配偶者與他人同居是指有配偶者與婚外異性不以夫妻名義持續(xù)地穩(wěn)定地共同居 住生活行為。
分
1.新婚姻法的哪些規(guī)定體現(xiàn)了“保護(hù)老人的合法權(quán)利”原則
2.簡(jiǎn)述新婚姻法規(guī)定的夫妻感情確已破裂的情形。
遺棄家庭成員的。③有賭博、吸毒等惡習(xí)屢教不改的。④因感情不和分居滿二年的。⑤其 他導(dǎo)致感情破裂的情形。3.簡(jiǎn)述新婚姻法規(guī)定的夫妻個(gè)人財(cái)產(chǎn)的范圍。的 財(cái)產(chǎn)。
4.除了婚姻法親屬關(guān)系在其他民事法律上的效力有哪些?試舉例說明。(1)一定的親屬關(guān)系是監(jiān)護(hù)的基礎(chǔ)法律關(guān)系
(2)一定的親屬可作為無民事行為能力和限制民事行為能力人的法定代理人(3)一定的親屬得依法提出宣告失蹤和宣告死亡的申請(qǐng)
(4)失蹤人的財(cái)產(chǎn)由其一定的親屬代為管理
(5)按照一定的親屬關(guān)系確定法定繼承人的范圍和順序(6)列入法定繼承人范圍的親屬得為遺囑繼承人等等。
5.依照我國《收養(yǎng)法》的有關(guān)規(guī)定繼父或者繼母經(jīng)繼子女的生父母同意可以收養(yǎng)繼子
?
(1)生父母有特殊困難無力撫養(yǎng)子女(2)收養(yǎng)人無子女
(3)收養(yǎng)人有撫養(yǎng)教育被收養(yǎng)人的能力(4)未患有在醫(yī)學(xué)上認(rèn)為不應(yīng)當(dāng)收養(yǎng)子女的疾病(5)收養(yǎng)人須年滿 30 周歲
(6)被收養(yǎng)人不滿 14 周歲以及收養(yǎng)一名。
以及撤銷失蹤宣告和死亡宣告的申 6.新婚姻法關(guān)于實(shí)施家庭暴力的有關(guān)規(guī)定。
(1)總則部分禁止家庭暴力。(2)離婚部分實(shí)施家庭暴力的可作為確認(rèn)夫妻感情確 已破裂的情形之一。(3)救助措施和法律責(zé)任部分
7.述婚姻法關(guān)于父母子女權(quán)利義務(wù)的規(guī)定。
①父母對(duì)子女負(fù)有撫養(yǎng)教育的義務(wù)。②父母有保護(hù)和教育未成年子女的權(quán)利和義務(wù)。③ 子女對(duì)父母有贍養(yǎng)扶助的義務(wù)。④子女不得干涉父母的婚姻權(quán)利。⑤父母子女有相互繼承遺 產(chǎn)的權(quán)利。8.姻法規(guī)定的離婚過錯(cuò)損害賠償?shù)姆ǘㄊ掠伞?/p>
①一方重婚的。②一方與他人同居的。③一方實(shí)施家庭暴力的。家庭暴力包括對(duì)配偶的暴 力以及對(duì)其他家庭成員的暴力。④一方虐待、遺棄家庭成員的。
六、論述題與案例分析題
1.淺析我國新婚姻法確立的無效婚姻制度。
和最新司法解釋關(guān)于婚姻無效的法律后果的規(guī)定。③申請(qǐng)宣告婚姻無效的主體、宣告婚姻無 效的機(jī)關(guān)、宣告的效力等等。④對(duì)新婚姻法婚姻無效制度的評(píng)述。
實(shí)施家庭暴力的受害人有權(quán)提出請(qǐng)求2.試述我國婚姻法規(guī)定的結(jié)婚條件是什么
必須男女雙方完全自愿。我國婚姻法第 4 條規(guī)定
結(jié)婚必須男女雙方完全自愿不 4 分
必須達(dá)到法定婚齡。我國婚姻法第 5 條規(guī)定不得早于 20 周歲。晚婚晚育應(yīng)予鼓勵(lì)。必須符合一夫一妻制。
有一定血親關(guān)系的禁止結(jié)婚我國婚姻法第 6 條規(guī)定4 分
患一定疾病的禁止結(jié)婚。我目婚姻法第 6 條規(guī)定
患麻風(fēng)病未經(jīng)治愈或患其他在
直系血親和三代以內(nèi)旁系
分
結(jié)婚年齡男不得早于 22 周歲
女
分 分
3.試論無效婚姻在子女和財(cái)產(chǎn)方面的法律后果。
子
關(guān)
規(guī)定以及最高人民法院《關(guān)于人民法院審理離婚案件處理子女撫養(yǎng)問題的若干具體意見》。的 條的規(guī)定將生存一方作為繼承人以外的遺產(chǎn)取得人分給適當(dāng)?shù)倪z產(chǎn)。4.案例分析題
1990 年初把同事之女李麗收為養(yǎng)女改姓為王麗
但王麗對(duì)養(yǎng)父母放
1998 年冬天養(yǎng)父王1999 人
(1)解除與王麗的關(guān)系并要王
(2)確認(rèn)王麗無權(quán)繼承養(yǎng)父的遺產(chǎn)房屋變賣后全部收入歸
(1)不同意解除收養(yǎng)關(guān)系 14
這四間私房中的一半應(yīng)
(1)養(yǎng)母與王麗的收養(yǎng)關(guān)系能否解除? 根據(jù)收養(yǎng)法第 27 條規(guī)定養(yǎng)父母與成年養(yǎng)子女關(guān)系惡化無法共同生活的可以協(xié)議解
系。
(2)養(yǎng)母要求王麗補(bǔ)償收養(yǎng)期間的撫育費(fèi)用依法可否予以支持? 養(yǎng)母的要求應(yīng)予支持。根據(jù)收養(yǎng)法第 30 條規(guī)定因養(yǎng)子女成年后虐待、遺棄養(yǎng)父母而解
(3)王麗對(duì)養(yǎng)父的遺產(chǎn)有無繼承權(quán)?
節(jié)尚不構(gòu)成喪失其對(duì)養(yǎng)父遺產(chǎn)繼承權(quán)的條件。(4)該四間房屋依法應(yīng)作如何處理為妥?
(兩間)屬于養(yǎng)母?jìng)€(gè)人所有另一半(兩間)
(王妻)與王麗作為死者遺產(chǎn)第一順序法定繼承人放
均有權(quán)分得王
應(yīng)當(dāng)不分或少分。5.案例分析
劉歌(男)與王萍(女)通過自由戀愛于 1989 年登記結(jié)婚 10 周歲。自 1996 年夏天起
婚后雙方感情尚好生有一女
夫妻關(guān)系開始
劉歌與女同事奸情敗露緊張
劉還為此受到本單位組織的批評(píng)教育與處分。同年 12 月女
男方向人民法院起訴
要求與意
1998 年 4 月
兩 人生活。1999 年 5 月劉歌再次向法院起訴堅(jiān)持要求離婚。而王萍提出夫妻關(guān)系惡化是由
離
萬元資助他的胞弟出國自費(fèi)留學(xué)女方向其
親友借債 1 萬元用于女兒生病住院費(fèi)用以上經(jīng)查屬實(shí)。
(1)在被告堅(jiān)持不離婚的情況下法院可否判決雙方離婚?
(2)如判決雙方離婚所生女兒由何方撫養(yǎng)為宜?
周歲生
(3)對(duì)男方婚前承租的公房離婚后女方是否有承租權(quán)?
姻關(guān)系存續(xù) 5 年以上的離婚后雙方均可承租。(4)男女各方所借之債如何定性與清償?
所以離婚后隨父或隨母
由人民法院判決。6.案例分析 2000 年 2 月孫某男與王某女經(jīng)人介紹相識(shí)。半年后兩人結(jié)婚。此后
矛盾。2000 年底,孫某花 5 萬元自費(fèi)舉辦個(gè)人畫展夫妻關(guān)系更加緊張。2001 年 5 月雙 方開始分居并口頭約定各自財(cái)產(chǎn)歸各自所有。2002 年 2 月王某提出離婚孫某同意
萬美元出
其中 1.5 萬美元?dú)w自己所有。此時(shí)
遂提出損害賠償要求。
1.雙方所提要求是否合法請(qǐng)說明理由。2.此案的財(cái)產(chǎn)問題應(yīng)如何處理
由。王某的對(duì)住房及 1.5 萬美元的財(cái)產(chǎn)要求不成立住房系孫某父母所有并非夫妻共同財(cái)
產(chǎn)。3 萬美元獎(jiǎng)金也不是夫妻共同財(cái)產(chǎn)
畫展所耗 5 萬元為個(gè)人債務(wù)。戀愛期間畫作所得獎(jiǎng)金 2 萬美元分居
期間畫作所得獎(jiǎng)金 1 萬美元為婚姻關(guān)系存續(xù)期間的夫妻共同財(cái)產(chǎn)二人各得 0.5 萬美元。7.淺析我國的夫妻財(cái)產(chǎn)制度
①新婚姻法規(guī)定的夫妻共同財(cái)產(chǎn)制的內(nèi)容。②新婚姻法規(guī)定的夫妻約定財(cái)產(chǎn)制的內(nèi)容。③新 婚姻法規(guī)定的夫妻個(gè)人財(cái)產(chǎn)及其范圍。④對(duì)法定與約定相結(jié)合的現(xiàn)行夫妻財(cái)產(chǎn)制度的評(píng)價(jià)。
系孫某婚前個(gè)人財(cái)產(chǎn)。
不能均分。②因二人的財(cái)產(chǎn)約定未采取書面形式孫某偶然發(fā)現(xiàn)王某分居后與一男子有不正當(dāng)性關(guān)系另一幅系分居時(shí)所作
獲獎(jiǎng)金 1 萬美元。王某遂提
8、例分析
1976 年生1998 年 6 月通過關(guān)系在鄉(xiāng)政府登記結(jié)婚?；楹笥幸蛔右慌鶜埣?。雙方非常痛苦。唐某經(jīng)
常酗酒并打罵江某及孩子。2003 年 10 月間 間住房及其他財(cái)產(chǎn)可按同居期間的共同共有關(guān)系處理。兩名子女由
江某起訴離婚
要求兩個(gè)孩子由自己撫養(yǎng)
之父與江某
女
年生
之母系同母異父兄妹。二人于
點(diǎn)擊咨詢 