试题筛选

全部知识点
税收筹划概述
增值税筹划
消费税筹划
企业所得税筹划
实操案例
共找到 862 道试题
排序方式:
综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     The next time you try for a high-ranking post, you could let your possible boss listen to a recommending (推荐) phone call "made" by US President George W. Bush or British Prime Minister Tony Blair. 

     Of course, neither of them could really do that for you—you would just "borrow" their voices.
     AT & T labs will start selling speech software that it says is so good at reproducing the sounds of a human voice that it can recreate voices and even bring the voices of long-dead famous people back to life. 

     The software, which turns printed text into speech, makes it possible for a company to use recordings of a person's voice to say things that the person never actually said.
     Possible customers for the software, which is priced in the thousands of dollars, includes telephone call centers, companies that make software that reads digital (数字的) files aloud, and makers of automated voice devices (装置). The advances raise several problems. Who, for example, owns the rights to a famous person's voice? Some experts even believe that new contracts (合同) will be drawn that include voice-licensing clauses.
     And although scientists say the technology is not yet good enough to commit fraud (假冒), would the synthesized (合成的) voices at last be able to trick people into thinking that they were getting phone calls or digital audio recordings from people they know?
     Even Mr. Fruchterman, one of AT & T labs' possible first customers, said he wondered what the new technology might bring. "Just like you can't trust a photograph any more." he said, "you won't be able to trust a voice either."

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Popular British author, Charles Dickens' (1812—1870) family could hardly make ends meet. They could only afford to send one of their six children to school. Dickens was not that child. His parents chose to send a daughter, who had a talent for music, to an academy. Then at the age of 12, Dickens' life took another turn for the worse.
     His father, a clerk, was placed in prison for debts. And, being the oldest male at home, Dickens worked at a factory. His horrible experience there became the fuel for his future writing. His father was freed three months later, and Dickens was then sent to school.
     From 1836 to 1837, he wrote a series of stories. Thus The Pickwick Papers came into being, which brought fame to him.

     Throughout his career, Dickens covers various situations in his novels. He wrote about the miserable lives of the poor in Oliver Twist, the French Revolution in Tale of Two Cities, and social reform in Hard Times. He also wrote David Copperfield, a book thought to be modeled on his own life.
     “I do not write bitterly or angrily, for I know all these things have worked together to make me what I am,” he once said. His difficult childhood did indeed shape the person he became, as well as his writing career. There are shades of young Dickens in many of his most beloved characters, including David Copperfield and Oliver Twist. 

     Like the author, all these characters come from poor beginnings and are able to rise above their setbacks and achieve success. “Minds, like bodies, will often fall into an ill-conditioned state from too much comfort,” he once wrote. On June 9th, 1870, aged 58, Dickens died, leaving one unfinished work. The words on his tombstone read: "He was a sympathizer to the poor, the suffering and the oppressed, and by his death, one of England's greatest writers is lost to the world."

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     The political career of Cicero, a great Roman statesman and the most well-known speech maker of his time, was a remarkable one. At the time, high political offices in Rome, though technically achieved by winning elections, were almost exclusively controlled by a group of wealthy noble families that held them for many generations. Cicero’s family, though noble, was not one of them, nor did it have great wealth. But Cicero had a great deal of political ambition; at a very young age he chose as his basic belief the same as Achilles was said to have had: to always be the best and overtop the rest. Lacking the advantage of a proper family origin, there were especially only two career options open to them. One was a military career, since military success was thought to result from exceptional personal qualities and could lead to popularity and therefore political opportunity as was the case much later for American presidents Ulysses S. Grant and Dwight D. Eisenhower. Cicero, however, was no soldier. He hated war, and served in the military only very briefly as a young man.
     Instead, Cicero chose a career in the law. To prepare for this career, he studied law, rhetoric, and philosophy. When he felt he was ready, he began taking part in legal cases. A career in the law could lead to political success for several reasons, all of which are still relevant today. First, a lawyer would gain a great deal of experience in making speeches. Second, he could also gain exposure and popularity from cases. Finally, a successful lawyer would build up a network of political connections, which is important now but was even more important in Cicero’s time, when political competition was not conducted along party lines or on the basis of doctrine, but instead was based on loose, shifting networks of personal friendships and commitments. Cicero proved to be an excellent speech-maker and lawyer, and an outstanding politician. He was elected to each of the principal Rome offices on his first try and at the earliest age at which he was legally allowed to run for them. 

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     In 1997, 25 Japanese citizens, all older than 60, launched Jeeba ( the name means “old man and old woman”)to make senior-friendly products. They knew they were making history when they coined their company motto: “Of the elderly, by the elderly and for the elderly.” They do not hire young people, and the oldest of their workers is 75.
     Firms run by senior citizens are still a rarity, in Japan and worldwide. But the elderly have numbers on their side. Healthier and longer-living seniors, born immediately after World War II, are reaching retirement age in huge numbers all over the developed world. Extremely low birthrates in those same countries mean there are far fewer young workers to take their place. One likely consequence is now clear: shrinking work forces. 

     While the streamlining effects of international competition are focusing attention on the need to create and keep good jobs, those fears will eventually give way to worries about the growing shortage of young workers. One unavoidable solution: putting older people back to work, whether they like it or not. Indeed, advanced economies like those of Finland and Denmark have already raised their retirement ages. Others are under severe pressure to follow suit, as both the European Commission and the Organization for Economic Cooperation and Development have recently warned their members that their future prosperity depends on a growing contribution from the elderly.
     Whether these changes are good or bad news to workers depends on whether they anticipate retirement with eagerness or dread. In the United States, half of working-age Americans now expect to work into their 70s, whether by financial necessity or by lifestyle choice, according to a new study by Putnam Investments.
     Contrary to still widespread assumptions, there is very little hard evidence to suggest that companies cannot stay competitive with a rising share of older workers. At British hardware chain B&Q, its “elder worker” stores in Manchester and Exmouth were 18 percent more profitable than its regular outlets—due in part, the company says, to six times less employee turnover and 60 percent less shoplifting and breakage. 

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     After working long hours on her feet everyday in the operating room, Taryn Rose knew a lot about foot pain. But unlike most of her colleagues(同事), she turned her pain into money: Today she is the boss of Taryn Rose International, a $528 million company that makes nice and comfortable shoes.
     At the beginning, Rose realized the only thing that could stop her was fear of failure. "I could hear my friends and family saying, 'Why did you leave a good job?' If I failed, would I be okay facing them? And I thought, 'So what? I can go back for further study in medicine.' I started to accept that it would be okay to say, 'I failed, but I tried.' Once I was comfortable with that thought, the fear came to an end. I realized I feared regret more than failure. And after you turn to the path you choose, there is nothing acceptable but success."
     Now, Rose has no regrets about leaving medicine. "What I'm doing is not all that different from what I was doing as a doctor.The goal is the same:to relieve (减轻) pain. A former professor told me: 'You're helping hundreds of thousands of women with your shoes. As a doctor, you would have helped only the few who went to your office. You're having a much greater effect.'"
     Looking back, Rose admits she caught a couple of lucky breaks. "To me, luck is about being prepared for those opportunities (机会) that come knocking. You have to have an open mind, the right skills and all your senses working to see what opportunities present themselves. Luck can open the door, but you still have to walk through it."

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     “The price of books for our students is just getting higher and higher and, along with the rising cost of tuition (学费). It’s killing these students,” said Peter Jason, a college professor. “Remember, students are one of the poorest groups of people in America. Almost half of them have at least one part-time job. In fact, one of my students has three jobs. And she still manages to have high scores and go to school full-time.”
     Textbook prices are usually high. Adding to that problem, many college teachers change textbooks year after year, their either upgrade to a new edition (版本) or change to a different textbook. This further hurts students because if a teacher no longer uses a textbook, that book has no resale value.
     Dr. Jason decided to make life a little easier and a lot cheaper for his students by writing his own book on public speaking. “Many books have an increased price because of CD-ROMs, lots of color photographs and pictures. I talked to my students, and many of them, like me, prefer to keep things simple. So, a few years ago, I wrote my own textbook. I made sure that it was simple. Compared to most of other public speaking books, mine is half the number of pages, and one-third the price. That is $ 30 instead of $ 90. when I wrote a second edition last year, students only had to buy the 35 new pages. For only $ 7. 00, they had almost a new book.”

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Every year for more than a decade I've gone with some good male friends to the music festival. Women are not invited, but they do prepare a picnic for our trip. The better the food, the more likely we are to continue our annual tradition and give them peace at least one week out of the year.
     When we're not eating, we sit around in circles and talk about manly stuff: women, mostly. After years of this special journey I have figured out women are different from us, especially when it comes to how we communicate. Women don't need to manufacture reasons to chat, but guys need excuses like outings or organized events.
     And I've noticed that when women are in groups there can be several conversations going on at once. When men are in a group, one man talks, and everybody else listens. It's like bluegrass jamming in a way: one musician plays the lead, and the rest try to follow.
     I've had more heartfelt conversations with other men at the festival than I've had at any other time in my life, partly because there are no women there, and partly because we're all a little drunk. It was males bonding over whatever parts we still had left. The festival is also the only place I've ever cried in front of other men.
     As the years have slipped by, some in our group have lost parents and grandparents, some have divorced, and others have changed careers, not always on purpose. It seems that every year something distressing has happened to at least one member of our crew, and the rest of us are there to listen and offer support.
     I hope that this column can offer some comfort to women: if your man heads out on a bowling or poker night with the guys, be happy. Chances are good he's not fleeing you and the kids, but he's running toward the conversations he can only have with other men, and he'll come home the better for it. 

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     A woman heads into a popular New York City coffee shop on a cold winter morning. Just ahead of her, a man drops a few papers. The woman pauses to help gather them. A clerk at a busy store thanks a customer who has just bought something. "Enjoy," the young woman says, smiling widely. "Have a nice day." She sounds like she really means it. These are the common situations we may see every day.
     However, in her best-selling book Talk to the Hand, Lynne Truss argues that common good manners such as saying "Excuse me" almost no longer exist. There are certainly plenty who would agree with her. According to one recent study, 70 percent of the U. S. adults (成人) said people are ruder now than they were 20 years ago.
     Is it really true? We decided to find out if good manners are really hard to see. In this politeness study, reporters were sent to many cities in the world. They performed three experiments: "door tests" (would anyone hold the door open for them?); "paper drops" (who would help them gather a pile of "accidentally" dropped papers?); and "service tests" (which salesclerks would thank them for a purchase [购物]?)
     In New York, 60 tests (20 of each type) were done. Along the way, the reporters met all types of people: men and women of different races, ages, professions (职业), and income levels. And guess what? In the end, four out of every five people they met passed their politeness test—making New York the most polite city in the study.

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Isabel has turned down two job offers in the past year. In 2006, she started her own consulting practice, but by 2008, most of her larger clients had to drop her because of the economy. In 2011, she was undertaking irregular assignments and knew she needed a steady job. The first job she considered was Director of HR for a company in Utah. After the initial interviews, she felt the job fit her except for the location. Still, she flew west to meet the hiring manager. The hiring manager explained that Isabel was the top candidate for the job but that, before she continued with the process, she should better understand the firm's culture. She directed Isabel to several videos of the company's CEO, who regularly appeared in front of the company in costume as part of morale building exercises and expected his senior leaders to do the same. "Even though I was desperate for a job, I knew I couldn't do that," Isabel says. She called the recruiter to turn down the job and explained that she didn't feel there was a cultural fit.
     A few months later, she interviewed for another job: a director of employee relations at a local university. After several interviews, the hiring manager told her the job was hers if she wanted it. The job had many positives: it was a low-stress environment, it offered great benefits, and the university was an employee-friendly place. But the job was relatively junior despite the title and Isabel worried it wouldn't be challenging enough. Finally, she turned it down. "It would be great to have a paycheck and great benefits but I would definitely have trouble sleeping at night," she says.
     In both cases, she was frank with the hiring managers about why she wasn't taking the jobs. "In the past, it felt like dating, I was worried about hurting people's feelings," she says. However, they appreciated her frankness and thanked her for her honesty. She says it was hard to turn down the jobs and it was a risk for her financially but she felt she had to.

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Nancy wanted to make good use of her spare time. So she decided to work for the underdog. For the past several years, she has been putting her experience and energy to help disadvantaged (条件差的) high school student.
     Nancy knew that her knowledge would be best shared in a one-to-one situation. She found her perfect match in Operation Jump Start (OJS).
     OJS was founded in 1994 in Long Beach, California, with the goal of helping students reach for higher education. It pairs students with experienced volunteers (志愿者) and provides them with workshops on writing, leadership development, and guided tours of various colleges.
     Since its start, OJS has helped 80 students graduate from high school, with 95 on to higher education.
     Nancy and the girl, Yanira, spent most of their time on school work. Together the two often went to museums, zoos, the movies, and concerts; they even sang in the school holiday show together!
     “I know I'm not like anyone else in Yaniras' life" Nancy says, “It’s been great to get to know her and to watch her change, grow, and learn."
     Much to Nancy's excitement, Yanira plans to attend John Jay College in New York City, where Nancy's father taught for his whole life. "These days I share her dream, and if she gets accepted, I hope to travel to New York with her and show her around,” Nancy says.

综合题
综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Given the choice, younger professionals are most interested in working at tech companies like Apple and government agencies like the State Department, but they are comparatively disinterested in working in the financial industry, according to a survey conducted by Universum, a research firm.
     What attracts college graduates to big tech companies like Apple is mainly the cool factor surrounding these companies and their products, as the survey found young professionals were most influenced by the strength of the corporation's brand when picking their most desired companies.
     "Companies that have appealing consumer brands generally also succeed in being perceived as attractive employers. People nowadays love to work for companies that produce their favorite products and services," said Kortney Kutsop, employer branding specialist for Univesum. "Also, market success is an important factor: The company needs to be generally seen as innovative and best-in-class in whatever they do—that's the recipe for success."
     By contrast, financial institutions like Citigroup, whose brands have been spoiled in recent years by the collapse of the financial industry, ranked in the lower half of the list of 99 companies desired by young professionals.
     Beyond the power of a company's brand, college graduates were also heavily influenced by the perceived financial stability of each company, which may explain why major corporations like Apple would rank at the top, since they are constantly expanding and hiring new employees. On the other hand, government agencies, which fared slightly worse than the tech companies, may have been hurt by perceived weaknesses in recent years, given that the public sector as a whole has been forced to freeze wages and lay off employees.
     Universum, which surveyed more than 10,000 young professionals who graduated from college in the last eight years, also found that many of them are looking to switch jobs in the near future. In fact, half of those surveyed claimed to have applied to other jobs in the past year and a quarter plan to switch jobs within six months, suggesting that the organizations at the top of this list may be flooded with new applications in the coming months. 

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Every Chinese-language textbook starts out with the standard phrases for greeting people; but as an American, I always found myself unable to speak freely when it comes to seeing guests off at the door. Just a goodbye would not do, yet that was all I had ever learned from the terrible books. So I would smile and nod, bowing (鞠躬) like a Japanese and searching madly for words that would smooth over the visitor’s leaving and make them feel they would be welcome to come again. In my unease, I often hid behind the skirts of my Chinese husband’s kindness. 

     Then finally, listening to others, I began to pick up the phrases that eased relations and sent people off not only successfully but skillfully. Separating for the Chinese includes a lot of necessary habitual practice. Although as a foreigner, I’m not expected to observe or even know all the rules, I’ve had to learn the expressions of politeness and protest (抗议,反对) at leaving-taking. 

     The Chinese feel they must see a guest off to the farthest possible point—down the flight of stairs to the street below or perhaps all the way to the nearest bus stop. I’ve sometimes waited half an hour or more for my husband to return from seeing a guest off, since he’s gone to the bus top and waited for the next bus to arrive. 

     That’s very well, but when I’m the guest being seen off, my protests are always useless. My hostess or host, or both, insists on seeing me down the stairs and well on my way, with my repeating “Don’t trouble to see me off at the very landing.” If I try to go fast to keep them from following, they are simply out to the discomfort of having to run after me. Better to accept the inevitable (不可避免的). 

     Besides, that’s going against Chinese custom, because haste (doing things quickly) is to be avoided. What do you say when you part from someone? Not “farewell or Godspeed (祝福)”, but “Go slowly”. To the Chinese it means “Take care” or “Watch your step”, or some such caution, but translated literally (照字面地) it means “Go slowly.”

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Popular British author, Charles Dickens' (1812—1870) family could hardly make ends meet. They could only afford to send one of their six children to school. Dickens was not that child. His parents chose to send a daughter, who had a talent for music, to an academy. Then at the age of 12, Dickens' life took another turn for the worse.
     His father, a clerk, was placed in prison for debts. And, being the oldest male at home, Dickens worked at a factory. His horrible experience there became the fuel for his future writing. His father was freed three months later, and Dickens was then sent to school.
     From 1836 to 1837, he wrote a series of stories. Thus The Pickwick Papers came into being, which brought fame to him.

     Throughout his career, Dickens covers various situations in his novels. He wrote about the miserable lives of the poor in Oliver Twist, the French Revolution in Tale of Two Cities, and social reform in Hard Times. He also wrote David Copperfield, a book thought to be modeled on his own life.
     “I do not write bitterly or angrily, for I know all these things have worked together to make me what I am,” he once said. His difficult childhood did indeed shape the person he became, as well as his writing career. There are shades of young Dickens in many of his most beloved characters, including David Copperfield and Oliver Twist. 

     Like the author, all these characters come from poor beginnings and are able to rise above their setbacks and achieve success. “Minds, like bodies, will often fall into an ill-conditioned state from too much comfort,” he once wrote. On June 9th, 1870, aged 58, Dickens died, leaving one unfinished work. The words on his tombstone read: "He was a sympathizer to the poor, the suffering and the oppressed, and by his death, one of England's greatest writers is lost to the world."

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     The sea is very big. Look at a map of the world. There is less land than sea. The sea covers three quarters of the world. 

     The sea is very deep in some places. There is one spot, near Japan, where the sea is nearly 11 kilometres deep. The highest mountain in the world is about 9 kilometres high. If that mountain were put into the sea at that place, there would be 2 kilometres of water above it. 

     If you have swum in the sea, you know that it is salty. You can taste the salt. Rivers, which flow into the sea, carry salt from the land into the sea. Some parts of the sea are less salty than other parts. There is one sea, called the Dead Sea, which is very salty. Because it is very salty, swimmers cannot sink! Fish cannot live in the Dead Sea. 

     In most parts of the sea, there are plenty of fishes and plants. Some live near the top of the sea. Others live deep down. There are also millions of tiny living things that float in the sea. These floating things are very small. It is hard to see them. Many fish live by eating these. 

     The sea can be very cold. Divers, who dive deep down in the sea, know this. On the top the water may be warm. When the diver goes downwards, the sea becomes colder and colder. 

     Another thing happens. When the diver goes deeper, the water above presses down on him. It squeezes him. Then the diver has to wear clothes made of metal. 

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     Many people earn their living with their hands. Ed earns his living with his feet! And a very good living it is, too.
     Ed’s story began in a very small town in Brazil. His father and mother were very poor. Seven people lived in their tiny house. Ed’s father often played football. Little Ed wanted to play football too. So his father made a soft ball for him to kick. It was a sock filled with soft materials. The little boy kicked it every day.
     At last Ed learned to kick a real football. By the time he was 11, he played football very well.
     One day Ed was playing with some men. A man passing by saw how fast the boy ran. He stopped to watch. How well Ed kicked the ball!
     After the game, the man called Ed to him. “My name is Mr. Dee.” He said. “I used to play football for a living. Will you let me teach you what I know?”
     “Oh, yes!” Ed answered.
     In the next four years, Mr. Dee trained Ed to be a fine player. The boy worked hard. At last Mr. Dee talked to Ed’s father. “This boy is ready to play with the big teams,” he said. “ Let me take him to a city that has a good team.”
     Mr. Dee took Ed to Santos, Brazil. There, the boy joined the Santos Football Club.
     In his first big game, Ed helped his team win by seven points. He made four of the seven points!
     Many people thought he was the best football player in the world. He was “The King of Football”.

综合题

阅读下列短文,然后根据短文的内容从每小题的四个选择项中选出最佳的一项。

     A young woman rode with her new husband in a wagon (四轮马车).They came to a log cabin (小木屋). The man shouted and a little boy came running out of the cabin. Sarah, the young woman, got down from the wagon, opened wide her arms and held the boy close.
     “Hello, Abe Lincoln,” she said. “I think We’ll be good friends.”
     The new mother with the smiling face went to work at once. She washed Abe and his sister and tidied (弄整齐) their hair. And that night she threw away the boy’s mattress (床垫) of leaves and gave him a soft mattress and enough blankets to keep him warm at night.
     Sarah wore cloth and made new shirts for Abe. She made him new deerskin trousers and even deerskin shoes.
     Maybe, if she hadn’t come to the cabin, he wouldn’t have lived to be a man. When Abe’s father told him not to go to school anymore and help on the farm, Sarah took Abe’s part against his father. Abe would rather read than eat, and when his father told him to stop, Sarah said, “Let the boy read."
     In 1830 the day came when Abe would leave home to work in New Salem. For the last time she had taken Abe’s part against his father. For the last time she had kept the cabin quiet so that Abe could read.
     More than twenty years later, when Abe, who had then become famous, was going to make a speech in a nearby town, Sarah went there just to watch him. In the crowd she tried to make herself small, but he saw her, and in front of everybody, got out of his carriage and went over and put his arms around her and kissed her. Yes, that was her Abe.

     “He loved me truly,” she said later.