内容预览
2008年同济大学考博英语真题及详解
I. Vocabulary
Directions: For eachof the following sentences there are four choices. Choose the best one tocomplete the sentence. Make your choices on the answer sheet.
1. After four years in the same job hisenthusiasm finally ______
A.deteriorated
B.dispersed
C.dissipated
D. drained
【答案】D查看答案
【解析】句意：在同一个工作岗位上干了四年后，他的激情最终耗干了。drain逐渐消失，减少。deteriorate变质；恶化；磨损。disperse散开，(云雾等)消散。dissipate逐渐消散，驱散。
2. Before we move, we should ______ some of the old furniture, sothat we can have more room in the new house.
A. cancel
B.conceal
C.discard
D. retain
【答案】C查看答案
【解析】句意：搬家之前我们得扔掉一些旧家具，这样新房子里才会有更多的空间。discard扔掉，废弃不用。cancel废除，取消。conceal隐藏，保密。retain保持，保存。
3. Very few people could understand the lecture the professor deliveredbecause its subject was very ______
A.obscure
B.indefinite
C.dubious
D. intriguing
【答案】A查看答案
【解析】句意：没有几个人能听懂教授讲的课，因为这个主题太难懂了。obscure难理解的，晦涩的。indefinite模糊的，不确定的，无限的。dubious意义不明确的，令人怀疑的。intriguing吸引人的，有趣的。
4. Please don’t ______ too much on thepainful memories. Everything will be all right.
A.hesitate
B.finger
C.retain
D. dwell
【答案】D查看答案
【解析】句意：请不要对那些痛苦的回忆念念不忘了。一切都会好起来的。dwell on (心里)老是想着，惦记，不能释怀。其余选项不可与on搭配。hesitate犹豫，迟疑。
5. He didn’t mention your name but I wassure he was ______ to you.
A.intimating
B.inferring
C.alluding
D. suggesting
【答案】C查看答案
【解析】句意：他没有提你的名字，但我肯定他提到过你。allude to (随便或间接地)提到，谈到，涉及。intimate to向…暗示。infer意味着，暗示。
6. The hands on my alarm clock are ______,so I can see what time it is in the duck.
A.exotic
B.gorgeous
C. luminous
D. spectacular
【答案】C查看答案
【解析】句意：我闹钟上的指针是带夜光的，因此在黑暗中我也能看清时间。luminous夜光的，发光的。exotic异国的，外来的。gorgeous华丽的，豪华的。spectacular壮观的，引人注意的。
7. No form of government in the world is ______; each systemreflects the history and presents needs of the region and the nation.
A.dominant
B.influential
C.integral
D. drastic
【答案】A查看答案
【解析】句意：在世界上，政府形式没有优劣之分；每个政府体系都反映了该地区或国家历史的或现在的需求。dominant占优势的，统治的。influential有权势的，有影响的。integral必不可少的，主要的，完整的。drastic强烈的，极端的，极广泛的。
8. Mutual respect for territorial ______ is one of the bases uponwhich our two countries develop relationships.
A.unity
B.integrity
C.entirety
D. reliability
【答案】B查看答案
【解析】句意：对领土完整的相互尊重是我们两国发展友好关系的基础之一。territorial integrity领土完整，固定搭配。
9. The losing candidate ______ immediatelyafter the polls had closed.
A.confessed
B.conceded
C.concurred
D. admitted
【答案】B查看答案
【解析】句意：投票数一揭晓，败北的候选人立即就认输了。concede承认失败，放弃…希望。confess承认错误，忏悔。concur意见相同，互助。admit承认，容许。
10. We have to ______ the routine expenditure; otherwise it will beimpossible for us to afford a car.
A. decline
B. condense
C. curtail
D. dwindle
【答案】C查看答案
【解析】句意：我们必须得减少日常开支，否则我们就不可能买得起车。curtail减少，削减。decline拒绝，使下降。condense使压缩，简写。dwindle使收缩，使减少，使衰退。
11. Tom was accused of ______ against black persons, that is to say,he looks down upon them.
A.discriminating
B.distinguishing
C. distressing
D. disguising
【答案】A查看答案
【解析】句意：汤姆被控告歧视黑种人，也就是说他瞧不起他们。discriminate歧视，虐待。distinguish辨别出，发现，表示…的特性。distress使忧虑，使疼痛。disguise掩饰，隐瞒。
12. Since the two countries couldn’t ______ their differences, theydecided to stop their negotiations.
A. rectify
B. oblige
C. reconcile
D. obscure
【答案】C查看答案
【解析】句意：由于这两个国家不能协调他们之间的争端，他们决定停止谈判。reconcile协调，使一致。rectify矫正，调整。oblige迫使，帮…的忙。obscure使含混，遮盖。
13. It was ______ to continue the negotiation since both sides lackthe sincerity.
A. fertile
B. futile
C. fugitive
D. fussy
【答案】B查看答案
【解析】句意：既然双方都没有诚意，再谈判下去也是徒劳。futile无效的，徒劳的。fertile丰产的，富于创造力的。fugitive短暂的，易消失的。fussy大惊小怪的，总是瞎忙的。
14. It is advisable to ______ an electric wire with rubber in orderto secure safety.
A. desolate
B. resolute
C. insolate
D. insulate
【答案】D查看答案
【解析】句意：最好用橡胶把电线隔离开来以确保安全。insulate使隔绝，使绝缘。desolate使荒废，遗弃。resolute不屈不挠的，坚决的。insolate使曝晒。
15. The heavy snow ______ travel, so he had to stay here for moredays.
A. impeached
B. impelled
C. impeded
D. imparted
【答案】C查看答案
【解析】句意：大雪阻塞了交通，他不得不得在这多呆几天。impede阻碍，阻止。impeach指责，不信任。impel促使，推进。impart给予，告知。
16. The dictator’s first step was to ______the free press.
A.strangle
B.strand
C.stratify
D. estrange
【答案】A查看答案
【解析】句意：独裁者的第一步就是扼杀言论自由。strangle使窒息，抑制。strand使处于困境，使搁浅。stratify使成层，使分层。estrange使疏远，转作他用。
17. After the disaster of flood, people all over the village made______ effort to rebuild their home.
A.superfluous
B.tenuous
C. strenuous
D. fatuous
【答案】C查看答案
【解析】句意：洪灾过后，全村的人都在艰苦地努力重建家园。strenuous艰苦地，紧张地。superfluous过多的，不相干的。tenuous单薄的，不重要的。fatuous昏庸的，发呆的。
18. I ______ my excitement about theupcoming holiday.
A.crash
B. subdue
C. conquer
D. tranquilize
【答案】B查看答案
【解析】句意：我强压着对即将来临的假期的兴奋。subdue使服从，压制，减弱。crash使撞坏，粉碎。conquer控制，战胜。tranquilize使镇静，使平静。
19. This method ______ my headache. Itreally takes effect.
A. soothes
B. sobers
C. soars
D. soaks
【答案】A查看答案
【解析】句意：这种方法减轻了我的头疼。它还真管用。soothe缓和，使…安静，安慰。sober使清醒，使自制。soar向上飞，高涨。soak浸泡；铭记于心。
20. The farmer warned those children not to______ on the corn.
A.collapse
B.stripe
C.stride
D. tramp
【答案】D查看答案
【解析】句意：这个农民警告孩子们不要踩到玉米。tramp踩，践踏。collapse使倒塌，折叠。stripe给…加条纹，使具有线条。stride大步走，跨越。
II. ReadingComprehension (50%)
Directions: Read thefollowing passages and chooses from the choices marked A, B, C and D that bestcomplete or answer the questions after each passage. Mark your answer on theanswer sheet.
Passage One
Forty years ago no onewas concerned about the health of the ocean, in spite of the fact that manyfisheries were being overharvested, toxic wastes were being dumped in the sea,and developers were beginning to seriously disrupt coastlines. In those days,the magnitude of the problems was small, even though it was obvious that if thetrends continued people would face severe economic and personal hardship in thefuture. People just didn’t understand, nor did they care. Unfortunately many ofour concerns were realized, but the situation could have been much worse hadwe, and others, not taken action to inform people about the ocean and the needto protect it.
During our campaign toshare the wonders of the sea and alert the public about the need to protect it,we have used every medium available—personal appearances, the printed word, andtelevision. Now there is a new medium that is even more effective than itspredecessors. Thanks to the Internet and computers, people can not only receivelinear stories, but they can actually participate in them, exploring andlearning at their own pace and as their curiosity dictates. I am tremendouslyimpressed with the personalization of what had been labeled by skeptics as themost impersonal medium yet developed.
For these reasons I havemade a major commitment of time and resources to dive into this sea ofelectronic marvels. I’m swimming hard to keep up, but when I look around I findI’m not alone. We are all learning together and it is an adventure I am findingimmensely rewarding. I have been encouraged by our first modest dunking in thisnew world: We recently completed a CD-ROM. Jean-Michel Cousteau’s World: CitiesUnder the Sea—Coral Reefs. A couple of months ago I was in Fiji to celebratethe 1997 International year of the Reef and presented Our Cities Under the SeaCD-ROM to a group of children. I was impressed to see how quickly they graspedour concepts and how they directed their own learning process, thanks to theflexibility of the medium. It was particularly exciting to see kids squeal withdelight as they responded to questions and the computer rewarded them when theygot the correct answers.
I want young people toexperience the mystery and wonder of our oceans. I want them to understand howprecious and vulnerable our environment is. Young people need to be taught totake responsibility for ensuring that their heritage will be protected and usedwisely. Hopefully the next generation will do a better job than mine has. Ibelieve individuals must be personally involved and I am counting on theInternet to be the medium through which people can experience, learn, and takeaction. I am counting on young people with their idealism and energy to createa better future—it is too important to be left to bureaucrats and politicians.
21. Forty years ago people were indifferentto the health of the ocean because ______
A. the oceanwas immune to any pollution then
B. they didn’tknow what would come of if the ocean was deadly disrupted
C. there was nocomputer then
D. there wasn’tany problem with the ocean at that time
22. The last sentence of the 2nd paragraphtells us that the writer believes that ______.
A. the computeris as smart as human beings
B. the computeris friends with human beings
C. human beingscan interact with the computer and do what they want at their will
D. human beingshave not used the computer to its fullest advantage
23.The writer went to Fiji to ______.
A. participatein a celebration
B. teachchildren there how to use the computer
C. make anadventure in the sea
D. spend theholiday on the seashore
24. The writer’s attitude to the prospectof the ocean is ______.
A. desperate
B.unconcerned
C.optimistic
D. pragmatic
25. According to the passage, who shall wefall back on for a better future for the environment?
A. Ourpredecessor
B.Politicians
C.Computers
D. Young people
【答案与解析】
21.B 第一段谈到对海洋的破坏及其可能对人类和经济产生严重危害时，作者提到People just didn’t understand, nor did they care.所以40年前人们不关心海洋的健康问题是因为他们不了解其危害性。
22.C 第二段最后一句意为“被怀疑论者标榜为没有人情味但又高度发展的媒体所具有的人性化特点给我留下了深刻印象。”由此可判断作者肯定了计算机具有的人性化特征。本句的前提是第二段倒数第二句Thanks to the Internet and computers,...exploring and learning attheir own pace and as their curiosity dictates.“……人们不仅可以得到系列的信息，而且还可以根据自己的兴趣并以自己的进度并参与探索和研究”。 C项“作者认为学习者可以与计算机进行互动交流并根据自己的需求做自己想做的事”和这一表现最吻合，准确地反映了计算机的人性化特征；A、D项都不属于人性化特征；B项句意为：计算机是人类的朋友。概念很含糊，不能准确反映计算机的人性化特征。
23.A 第三段提到A couple of months ago I was in Fiji to celebrate...，即作者到Fiji是参加一个庆祝活动。
24.C 第一段末作者提到我们先前采取的措施已经使海洋恶化有所减轻；第二段提到各种媒介特别是网络和电脑的使用方便了我们宣传海洋的奇妙以及保护海洋的迫切性；最后一段提到希望年轻的一代能继承并发展我们保护海洋的行动。总的来说作者对海洋的未来是乐观的。
25.D 文章最后一句话提到I am counting on young people...to create a better future...。fall back on求助于，转而依靠。
Passage Two
The field of sociologyin the United States developed as a result of a social experience which hadvery little to do with the political and ideological controversies thatstimulated sociology in France and Germany. Rather the discipline evolved as aresult of the experiences associated with the problems of an immigrant societycaught in the turmoil of rapid industrialization and urban growth. Indeed, itmust be emphasized that from its beginning, sociology has had a very practicalinterest, which was characterized less by political divisiveness than by socialreform and social work. This practical emphasis in the discipline has continuedto persist to the present. It has only been since World War Ⅱ, however, thatthere has existed something in American higher education that could be properlytermed a “sociological establishment” or a highly respected academic field ofstudy. Its major strength as an academic discipline resulted from its empirical and sophisticated approach to theidentification and solution of practical but highly significant socialproblems.
Today, what does theacademic sociologist do? Professional sociologists are individuals who studyand teach about societies, social institutions, and the patterns of humaninteraction and human behavior. As a scientific discipline, sociology may bedivided into three broad, analytical fields: the study of groups; institutionalanalysis; and the study of the social structure in general. Thus, the contentof the rapidly expanding discipline of sociology is based upon culture andsociety, with emphasis placed upon the study of the various types ofinteraction and relationships which exist among individuals and human groups.In the study of such areas as social organization and disorganization,sociologists attempt to explain the evolution and change of social institutionsand the changing nature of human attitudinal and value systems. Among theselected topics of investigation included within the stuffy of sociology arethe changing nature of family life, institutional life, sexual attitudes, crimeand violence, religious values, and the entire gamut of interpersonalrelationships in politics and government. Indeed, many of the areas whichprofessional sociologists study are, by their very nature, relatively familiarto many of us even though they are not clearly understood. The basic hypothesesof the discipline—that social life (both group and individual behavior) ispatterned; that value and attitudes are learned, reinforced, and shared; thatwe as individuals are, in many respects, what others consider us to be—areideas which most people now instinctively accept in order to live and functionas members of society. These topics, which emphasize individual and group,behavior processes, then, comprise areas of concern for sociology as one of thebehavioral science disciplines.
During these lastdecades of the twentieth century, advanced Western society will continue to beconfronted with crucial social issues in the context of both individual andgroup behavior patterns resulting from continued rapid technological expansion.The solution to the problem plaguing our complex society will become, to a muchgreater extent, the primary responsibility of sociology, social psychology, andcultural anthropology, the three major academic disciplines comprising thebehavioral sciences. This trend is being witnessed currently by the increasingnumbers of behavioral scientists that are being employed by government, bybusiness and industry, by hospitals and other agencies devoted to problems ofhealth care, by welfare agencies, by public educational systems, and by manyother types of organizations in which some systematic knowledge of humanbehavior is required.
26. The primary purpose of the passage isto ______.
A. distinguishsociology in the United States from sociology in France and Germany
B. comparesociology with social psychology and cultural anthropology
C. provide ageneral discussion of modern Western sociology and its significance
D. show thatsociology is the study of social institutions
27. Which of the following statements about sociology would theauthor be most likely to disagree with?
A. Mostsociologists are interested in theoretical rather than practical questions.
B. There is adiscernable structure to everyone’s behavior.
C. Humanbehavior can be systematically studied.
D. One’sself-image is not encoded genetically.
28. It can be inferred from the passage that social psychology andcultural anthropology ______.
A. are subareasof sociology
B. are othernames for sociology
C. will achievethe academic respectability of sociology
D. may beconsulted for solutions to sociological problems
29. Which of the following statements wouldthe author most likely agree with?
A. Sociologytheory is rarely based on empirical evidence.
B. The problemsfacing sociologists do not change as times change.
C. The problemsof immigrants in a new culture stimulate sociological research.
D. There arefactors in interpersonal relationships that are not of interest to thesociologist.
30. The word “empirical” in Paragraph 1 isclosest in meaning to ______.
A. “relating toexperience and observation”
B. “relating tobehavior and manner”
C. “concerningacademy”
D. “relying oneducation”
【答案与解析】
26.C 本文主要讲述了现代西方社会学的起源，主要研究领域以及对解决重大社会问题或现实问题的作用。
27.A 第一段第三、四句提到Indeed, it must be emphasized that from its beginning, sociology hashad a very practical interest... This practical emphasis in the discipline hascontinued to persist to the present.由此可以推断作者不会认可“大多数社会学家对理论性的问题而非实际性的问题感兴趣”的说法。
28.D 第三段提到在二十世纪的上几个十年中，西方发达国家持续面临重大的社会问题，而在很大程度上这些问题的解决是sociology, social psychology, and cultural anthropology的首要责任。由此可以推知一些社会学中的问题可以咨询socialpsychology and cultural anthropology来寻求解决方法。
29.C 文章第二句话提到Rather the discipline evolved as a result of the experiencesassociated with the problems of an immigrant society caught in the turmoil ofrapid industrialization and urban growth.社会学这门学科的演化是与一个移民社会陷在迅速的工业化和城市化的骚乱中所引起的问题相关的经验的结果。也就是说移民在新时代背景中遇到的问题促进了社会学的进化。选项C说法与之相符，且由此可排除选项A。
30.A 第一段第一句提到The field of sociology... developed as a result of a social experience...第二段提到the discipline evolved as aresult of the experiences associated with...由此可以推知empirical与experiences有关系。empirical来自经验(或观察)的，经验主义的。
Passage Three
Having a few toomany drinks can mean more than just a blackout or a bad hangover. People whoengage in binge drinking are courting danger, experts warn.
Binge drinking is mostcommon at colleges and universities, where many young adults treat drinking toexcess as a rite of passage. A 1997 study from the Harvard School of PublicHealth reports that 42.7% of all college students engage in binge drinking. Thewell-publicized deaths of several College students from binge drinking in 1997highlight the risks.
An 18-year-old freshmanat the Massachusetts Institute of Technology drank himself into a coma anddied. A 20-year-old fraternity pledge at Louisiana State University died fromalcohol poisoning. “Alcohol is always toxic, it’s really a poison,” said StevenSchandler, professor of psychology at Chapman University and chief of addictionresearch at the Long Beach Veterans Affairs Health Care system, who added thatbinge drinking can lead to alcohol poisoning. “Because it’s a poison, like anyother poison, if you take in a little bit, you might tolerate it, but if youtake in a lot, you might die.”
Administrators anddoctors say that college freshmen are especially at risk for alcohol poisoning,in pan because they often lack the maturity to refrain or stop. And for somewho may be new to drinking, their bodies have a relatively low tolerance foralcohol.
But problems withalcohol are not limited to teenagers and young adults. A 39-year-old Buena Parkman recently recalled that two days of steady imbibing on a trip to Las Vegasseveral years ago left him in bad shape.
Doctors say bloodalcohol levels of about 4%—five times the legal intoxication limit of 0.8%—caninduce potentially lethal side effects in most people. Alcoholics have higherlimits. Although not well understood, enzymes that break down and expel alcoholin the liver and kidneys do so more effectively in seasoned drinkers, allowingthem to tolerate more, Schandler said.
Regardless of aperson’s tolerance, alcohol exerts its influence when the amount of alcoholtaken in exceeds the amount that the body can digest. At that point, alcoholpasses from the bloodstream into the brain and begins its attack. Alcohol firstaffects the brain’s cortex, which controls more sophisticated thoughtprocesses. That’s why people generally become less inhibited under theinfluence of alcohol, and some are more willing to try things that could bedangerous to themselves and others.
Coordination, mainlycontrolled by the cerebellum, is the next to go, leading to slurred speech anddifficulty walking in a straight line. As excessive drinking continues, alcoholmoves deeper into the brain until “it gets to the very basic structure of thebrain stem that affects things like respiration and heart beat,” said Dr. BretGinther, an assistant clinical professor of emergency medicine at UC Irvine.
At that point, peoplemay pass out or fall into a coma. Their vital signs may weaken. “The mostcommon cause of death from alcohol poisoning is respiratory arrest,” saidGinther. Eventually, the heart simply stops. Getting to that point is fairlyunusual. But Ginther said that at least once or twice a month, patients arebrought into the emergency room at UCI Medical Center in Orange suffering fromalcohol poisoning. Signs of alcohol poisoning include vomiting, pallor,unresponsiveness and, in extreme cases, loss of consciousness.
Collegeofficials say they are always on the lookout for alcohol abuse but say there isno fail-safe method to keep students from drinking. Many colleges try toeducate students, especially those caught drinking illegally or causingdisruptions. The Higher Education Center for Alcohol and Other Drug Preventionin Newton, Mass, advocates a community-based approach that includes administrators,faculty, police and businesses in the fight to curb binge drinking, in part bybeing on alert for people abusing alcohol. The center also stresses theimportance of parental guidance and urges parents to hove frank discussionswith their children about excessive drinking.
31. From the passage, we can learn that“binge-drinking” is ______.
A. an excessiveconsumption of alcohol
B. drinkingoneself into a coma
C. drinkingpoisonous alcohol
D. a kind ofillegal drinking
32. Why are college freshmen especially at risk for alcoholpoisoning according to administrators and doctors?
A. Their bodiesare not used to alcohol.
B. They can notrefrain themselves.
C. They areunder greater pressure.
D. Both A and B
33.What can enzymes do when one is drunk?
A. They helpdrunken people survive when they take in more alcohol than tolerable.
B. They helppeople in coma regain consciousness.
C. They expelalcohol in the liver and kidneys.
D. They canmake people stay conscious.
34.Which of the following is TRUE?
A. College officials are aware of the seriousness of students’ bingedrinking but can not do anything.
B. College officials are taking measures to prevent binge drinkingthough without much success.
C. College officials think that they do not have any methods to stopstudents from drinking.
D. Collegeofficials just stand by without doing anything to the problem.
35. Binge drinking may most seriously leadto ______.
A.death
B.craziness
C.disability
D.unconsciousness
【答案与解析】
31.A 文章第一句话提到喝太多的酒不仅仅意味着暂时的意志丧失和不好的宿醉。专家警告说binge drinking的人很容易招致危险。由此可知“喝太多的酒”与“binge drinking”是同一回事。且本文在讲binge drinking时主要讲过多alcohol带来的危害，所以选项A为正确答案。bingedrinking酗酒。
32.D 第四段提到they (freshmen) often lack the maturity to refrain or stop. And forsome who may be new to drinking, their bodies have a relatively low tolerancefor alcohol.由此可知答案。
33.C 第六段提到...enzymes that break down and expel alcohol in the liver andkidneys...，enzymes是分解和驱除肝和肾中的酒精的。enzymes生化酶，酵母，酵素。expel驱逐，逐出。
34.B 最后一段提到大学行政官员一直很关注学生酗酒的问题但没有百分百成功的方法可以阻止他们。接下来讲他们采取的措施：try to educate students，a community-based approach，力劝酗酒孩子的父母与孩子交流等。
35.A 文章第二段最后一句话提到1997年数名大学生死于酗酒。第三段一开始列举了两名死于酗酒的大学生，在最后一句中专家指出“酒是毒药，少量饮酒身体还可以适应，过多的饮酒会招致死亡”。
Passage Four
For multinationalcorporations, tax planning has become an extremely complex affair. It has oftenbeen stated that no multinational corporation possesses the ultimate taxexpertise. There are just too many countries and regions involved and thus aweb of tax regulations. Therefore, in addition to having their own experts, MNCsrely heavily on local tax experts and legal counsel.
Taxes have a veryimportant impact on foreign direct investment decisions. Taxes will determinethe financial structure of a subsidiary, and they will influence pricing decisions.They may also lead to the formation of holding companies. An MNC may decide toestablish a branch rather than a subsidiary because of a given tax situation.The absence of a tax treaty between the country of a would-be investor and thenation where a foreign investment is to take place might lead to cancellationof investment plans. An unfavorable depreciation allowance may keep the foreigninvestor out. This unit will deal with the different tax systems in the worldand their impact on an MNC’c global strategy.
Basically, any taxsystem can be divided into direct and indirect taxes. Corporate and individualincome taxes are direct; value-added taxes, sales taxes, and import duties areindirect taxes. Corporate income taxes (taxes levied on earnings) vary amongthe industrialized nations. France, the United State, Holland, Canada, andGermany have rates of around 50 percent; Italy, the United Kingdom, and Japanhave rates of between 36 and 40 percent.
Less developed countriesusually have lower corporate tax rates, in order to attract foreign investment.Thus, Brazil has a rate of 30 percent and Indonesia has a 40 percent tax rate.A corporate tax is levied on taxable earnings. Taxable earnings are moresignificant than the tax rate itself. They determine what can be deductedbefore the tax is computed; in other words, these items are tax deductible.Countries differ greatly in determining taxable earnings. Some allowaccelerated depreciation, whereby the asset (usually the plant or equipment) iswritten off at a substantially higher rate during the first years than in thelater years. This allows for smaller taxable earnings in the early years. Othercountries allow tax-free investment reserves. These are used at a later stagefor investment in underdeveloped areas of countries or are sent when countriesare in a recession.
A recent type of taxthat has won recognition in the European Common Market is value-added tax(VAT). This is a national sales tax levied at each stage of production or atthe sale of consumer goods. The tax is assessed in proportion to the valueadded during that stage. Generally, manufacturing goods, such as plant andequipment, have been exempted from this tax. In most cases, food items alsohave been exempted.
Here is an example ofhow VAT works. A tree owner who sells part of a tree to a lumber mill for $1must set aside ten cents VAT to pay to the government. The lumber millprocesses the tree into building material and sells the wood for $3 to a lumberWholesaler. The mill adds $2 in value, and thus sets aside 10 percent of the added value, or twenty cents, to pay to the government. And so the VATcontinues until the final sale.
The VAT system offersadvantages, such as rebates on exports. Profitable and unprofitable firms aretaxed alike, as there is no possibility of tax deductions to determine taxableincome. A badly run company is, therefore, forced to improve or go out ofbusiness. Further, VAT is easy to calculate and collect. But VAT is oftenaccused of having contributed to serious inflation in countries where it wasintroduced, notably in Western Europe.
36.Tax systems can be divided into ______.
A. income taxesand direct taxes
B. indirecttaxes and direct taxes
C. value-addedtaxes and sales taxes
D. importduties and sales taxes
37. One arrives at taxable earnings when______.
A. alltax-deductible items have been subtracted
B. accelerateddepreciation is allowed for
C. tax-freeinvestment reserves are allowed for
D. assets arewritten off
38. The reason no multinational corporation possesses the ultimatetax expertise is that ______.
A. an MNC isnot allowed to learn ultimate tax expertise
B. taxes have avery important impact on foreign direct investment decision
C. there aretoo many countries and regions involved and their tax systems are complicated
D. anunfavorable depreciation allowance may keep the foreign investor out
39. Which of the following is not anadvantage of a VAT system?
A. Rebates onexports.
B. Profitableor unprofitable firms are taxed alike.
C. Easy tocalculate and collect.
D.Contributions to serious inflation.
40. Why did the less developed countriesusually have lower corporate tax rates?
A. They want toinvest more money on other projects.
B. The lessdeveloped countries want to attract more foreign investment.
C. Extra moneyshould be spent on foreign investment.
D. Corporatetax rates are less important to the development of the less developedcountries.
【答案与解析】
36.B 第三段第一句话明确提到Basically, any tax system can be divided into direct and indirecttaxes.所以答案为选项B。
37.A 第四段提到公司税是按应税收入征收的。应税收入决定哪些收入在计算税项时可扣除。即所有可扣除的税款被扣除后就是应税收入了。下文讲到各个国家对应税收入的规定不同，B、C项是个别国家的规定。
38.C 第一段提到对跨国公司来说税务计划是一件极其复杂的事情，他们牵涉到太多的国家和地区，税务管理就是一张集结的网，因此他们不聘用ultimate tax expertise，相反他们主要依赖当地的税务专家和法律顾问。
39.D 文章最后一句话提到VAT is often accused of having contributed to serious inflation incountries... VAT经常被指控在某些国家导致了严重的通货膨胀，因此选项D是VAT的缺点而不是优点。
40.B 第四段第一句话提到Less developed countries usually have lower corporate tax rates, inorder to attract foreign investment.所以答案为选项B。
Passage Five
In his 1976study of slavery in the United State, Herbert Gutman, like Fogel, Engerman, andGenovese, has rightly stressed the slaves’ achievements. But unlike these historians,Gutman gives plantation owners little credit for these achievements. Rather,Gutman argues that one must look to the Black family and the slaves’ extendedkinship system to understand how crucial achievements, such as the maintenanceof a cultural heritage and the development of a communal consciousness, werepossible. His findings’ compel attention.
Gutman recreatesthe family and extended kinship structure mainly through an ingenious use ofwhat any historian should draw upon, quantifiable data, derived in this casemostly from plantation birth register. He also uses accounts of ex-slaves toprobe the human reality behind his statistics. These sources indicate that thetwo-parent household predominated in slave quarters just as it did among freedslaves after emancipation. Although Gutman admits that forced separation bysale was frequent, he shows that the slaves’ preference, revealed most clearlyon plantations where sale was infrequent, was very much for stable monogamy. Inless conclusive fashion Fogel, Engerman, and Genovese had already indicated thepredominance of two-parent households: however, only Gutman emphasizes thepreference for stable monogamy and points out what stable monogamy meant forthe slaves’ cultural heritage. Gutman argues convincingly that the stability ofthe Black family encouraged the transmission of—and so was crucial insustaining—the Black heritage of folklore, music, and religious expression fromone generation to another, a heritage that slaves were continually fashioningout of their African and American experiences.
Gutman’sexamination of other facets of kinship also produces important findings. Gutmandiscovers that cousins rarely married an exogamous tendency that contrastedsharply with the endogamy practiced by the plantation owners. This preferencefor exogamy, Gutman suggests, may have derived from West African rulesgoverning marriage, which, though they differed from one tribal group toanother, all involved some kind of prohibition against unions with close kin.This taboo against cousins’ marring is important, argues Gutman, because it isone of many indications of a strong awareness among slaves of an extendedkinship network. The fact that distantly related kin would care for childrenseparated from their families also suggests this awareness. When bloodrelationship were few as in newly created plantations in the Southwest,“fictive” kinship arrangements took their place until a new pattern ofconsanguinity developed. Gutman presents convincing evidence that this extendedkinship structure—which he believes developed by the mid-to-late eighteenthcentury—provided the foundations for the strong communal consciousness thatexisted among slaves.
In sum, Gutman’sstudy is significant because it offers a closely reasoned and originalexplanation of some of the slaves’ achievements, one that correctly emphasizesthe resources that slaves themselves possessed.
41. With which of the following statements regarding the resourcesthat historians ought to use would the author of the passage be most likely toagree?
A. Historiansought to make use of written rather than oral accounts.
B. Historiansshould rely primarily on birth registers.
C. Historiansshould rely exclusively on data that can be quantified.
D. Historiansought to make use of data that can be quantified.
42. Which of the following statements about the formation of theBlack heritage of folklore, music, and religious expression is best supportedby the information presented in the passage?
A. The heritage was formed primarily out of the experience of thoseslaves who attempted to preserve the stability of their families.
B. The heritage was not formed out of the experiences of thoseslaves who married their cousins.
C. The heritage was formed more out of the African than out of theAmerican experiences of slaves.
D. The heritage was not formed out of the experiences of only asingle generation of slaves.
43. Which of the following statements concerning the marriagepractices of plantation owners during the period of Black slavery in the UnitedStates can most logically be inferred from the information in the passage?
A. Thesepractices began to alter sometime around the mid-eighteenth century.
B. Thesepractices varied markedly from one region of the country to another.
C. Plantation owners usually based their choice of marriage partnerson economic considerations.
D. Plantation owners often married their cousins.
44. Which of the following best describesthe organization of the passage?
A. The author compares and contrasts the work of several historiansand then discusses areas for possible new research.
B. The author presents his thesis, draws on work of severalhistorians for evidence to support his thesis, and concludes by reiterating histhesis.
C. The author describes some features of a historical study and thenuses those features to put forth his own argument.
D. The author presents the general argument of a historical study,describes the study in more detail, and concludes with a brief judgment of the study’svalue.
45. Which of the following is the mostappropriate title for the passage based on its content?
A. The influenceof Herbert Gutman on Historians of Slavery in the United States.
B. Gutman’s Explanation of How Slaves Could Maintain a Cultural Heritageand Develop a Communal Consciousness.
C. Slavery in the United States: New Controversy About an OldSubject.
D. The BlackHeritage of Folklore, Music, and Religious Expression: Its Growing Influence.
【答案与解析】
41.D 第二段第一句提到Gutman recreates...mainly through an ingenious use of what anyhistorian should draw upon, quantifiable data...由此可看出作者认为历史学家应该用可计量的数据来做研究。C项中的exclusively（排除其他地，专门地）说法太绝对。B项中的birth registers只是quantifiable data的一个特殊实例。
42.D 第二段最后一句提到...the stability of the Black family encouraged...the Black heritageof folklore, music, and religious expression from one generation to another...out of their African and American experiences.只有选项D的陈述与之最相符。
43.D 第三段第二句提到Gutman discovers that cousins rarely married an exogamous tendencythat contrasted sharply with the endogamy practiced by the plantation owners.古特曼发现在异族通婚的趋势下同族人很少通婚，这与实行族内通婚制的种植园主形成强烈对比。即种植园主经常族内通婚。cousins同族人，亲戚。exogamous异族通婚的。endogamy族内通婚，近亲繁殖。本段最后一句提到by mid-to-late eighteenth century，种植园主的婚姻习俗developed，而不是began to alter。他们的婚姻习俗differed from one tribal group to another，但都禁止近亲通婚，这与B项说法不符。C项在文中没有体现。
44.D 文章第一段提出在众多的历史研究中，Gutman对美国奴隶制的研究尤其引人注目；第二、三段详细阐述了他的研究方法与成果；最后一段总结其研究的重要性与价值。
45.B 第一段提出与其他的历史学家不同，Gutman提出要理解文化遗产的保存和集体意识的形成与发展，就得在黑人家庭和奴隶的大家族体系方面找答案。接下来详细描述了Gutman所做的相关研究，因此B项为文章的最佳标题。
III. Translation (20%)
Directions: Translatethe following passage into Chinese. Write your translation on the answer sheet.
Online newspapers are alook into the future, and just pondering it raises the question of whether itisn’t nicer getting your daily news curled up in your favorite chair with yourballpoint pen handy to circle items of interest, or scissors ready to snip outarticles you want to save. The Gazette Company is betting its subscribers wantboth electronic and paper options, and so far it seems to be right.
The rest of theworld is moving into cyberspace more slowly than the United States, and, in thedeveloping world, the Internet has hardly penetrated at all. U.N. SecretaryGeneral Kofi Annan is determined to change this through the United NationsInformation Technology Service, which will train large numbers of people to tapinto the income-enhancing power of the Internet. Annan is also proposing anInternet health network that will provide state-of-the-art medical knowledge to10,000 clinics and hospitals in poor countries.
The onrushing Cyber Agehas given newfound power to us all, as seen in Jody Williams’s one-womanorganization using e-mail to promote a global ban on land mines. Yet, this isbut a glimpse of what’s ahead in the minds of those immersed in this great andaccelerating transformation.
At Microsoft,Bill Gates predicts that by 2018 major newspapers will “publish their lastpaper editions and move solely to electronic distribution,” and that by 2020dictionaries will redefine books as “eBook titles read on screen.”
【参考译文】
在线报纸是对未来的一种展望。只需沉思片刻你就能提出这样一个问题：每天蜷缩在舒适的椅子上，顺手用圆珠笔将你所关心的内容圈划下来，或用剪刀将你想保存的文章剪下来，这样是不是更好些？报业公司打赌说，它的订户既想要电子刊物又想要印刷版报纸。迄今为止看来它是对的。
与美国相比，世界其他地方进入网络空间的速度较慢，而在发展中国家，因特网几乎还没渗入进去。联合国秘书长安南决心通过联合国信息技术服务机构来改变这种情况。根据他的计划，该机构将训练大量人员开发互联网的增收潜力。安南还建议建立一个因特网健康网络，以便为贫困国家的10000家诊所和医院提供最先进的医学知识。
势不可挡的电子时代赋予我们大家一种全新的动力。正如朱迪·威廉姆斯，她独自创办的机构利用电子邮件倡导全球禁止使用地雷。不过，在那些投身于这场迅速发展的伟大变革中的人的心目中，这只不过是未来前景的一瞥。
在微软公司，比尔盖茨预言到2018年主要报纸将“出版他们的最后一张版本，然后转入完全出版电子读物”，而到2020年，词典将重新把书定义为“在屏幕上阅读的电子图书”。
Ⅳ.Writing (20%)
Directions: Read the following news report and write a composition of 250-300words on Overhaul of National Holiday System in China. Write your compositionon the answer sheet.
The ChineseGovernment announced a major overhaul (改变) of its national holiday system recently. The three-day May Dayholiday will be cut into one day while the Tomb-sweeping Festival, Dragon BoatFestival and Mid-Autumn Festival will become national holidays. That raises thenumber of paid holidays to 11 from 10.
【参考范文】
Overhaul of National Holiday System inChina
As is known tous all, there is only one traditional festival among the legal holidays,namely, spring festival before a major overhaul of national holiday system was announcedby the Chinese Government recently. The three-day May Day holiday will be curtailedto one day. Instead, the Tomb-sweeping Festival, Dragon Boat Festival andMid-Autumn Festival will become national holidays. Thus, the number of paidholidays will rise from 10 to 11.
Voices divergewhen it comes to the question whether this rearrangement is favorable for thegeneral public. As far as I am concerned, it’s really a wise and consideratereform in national holiday system.
In the firstplace, though long legal holidays like the National Day holiday, which is alsoknown as the Golden Week, can invariably boost the domestic consumption, complaintsabout overcrowding, poor service, a scarcity of hotel rooms and damage toscenic spots, especially historic sites, during the Golden Week breaks havespurred debate over the merits of the weeklong holiday concept. On that score,the new arrangement not only respects people’s right to rest, as there are nowmore holidays, but also spread the holidays through the year more reasonably.As a result, employees can arrange their personal and family lives in a moreflexible way.
Above all, makingtraditional festivals legal holidays will help carry forward Chinese history andculture, build a harmonious society, enhance the cohesion of the Chinese nationand eventually benefit more than 1.3 billion Chinese citizens. Nowadays,traditional festivals together with their culture are drawing more and moreattention from the people as well as the government. Under the context ofglobalization, making traditional festivals legal holidays is an effective wayto preserve non-material cultural heritage and maintain Chinese character.
In all, weshould embrace such arrangement and keep in mind the traditional cultureconveyed in our traditional festivals when we enjoy those holidays.