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 ordinary family in colonial North America was primarily concerned with sheer physical survival and beyond that, is own economic prosperity. Thus, children were valued in terms of their productivity, and they assumed the role of producer quite early. Until they fulfilled this role, their position in the structure of the family was one of subordination (从属) and their psychological needs and capacities received little consideration.
     As the society became more complex, the status of children in the family and in the society became more important. In the complex, technological society that the United States has become, each member must fulfill a number of personal and occupational roles and be in constant contact with a great many other members. Consequently, viewing children as potentially acceptable and necessarily multifaceted members of society means that they are regarded more as people in their own right than as utilitarian organisms. This acceptance of children as equal participants in the contemporary family is reflected in the variety of statutes protecting the rights of children and in the social and public welfare programs devoted exclusively to their well-being.
     This new view of children and the increasing contact between the members of society has also resulted in a surge of interest in child-rearing techniques. People today spend a considerable portion of their time conferring on the proper way to bring up children. It is now possible to influence the details of the socialization of another person's child by spreading the gospel of current and fashionable theories and methods of child rearing. 

综合题

    On my way home from work one day in 1994, I stopped at a supermarket for shopping. I was behind two customers. The person checking out was a young mother with her little girl. As the clerk was scanning (扫描)the things she had chosen, the young lady was carefully counting her money, worried. After the last thing was scanned, the clerk told the young mother the total.

    The young mother's expression turned to embarrassment (尴尬)as she realized she did not have enough money. She started to see which things to put back, and nervously looked behind her, knowing she was holding up the line. I was smiling and trying to look sympathetic (同情)I had been in situations where I did not have enough money plenty of times myself. Finally, the young mother gave something back to the clerk, and asked for new total. 

    At that moment, the woman in front of me asked the clerk to wait a moment. She took out $5 and handed it to the clerk to pay what the young mother was short of, When the clerk tried to give the woman the fifty cents change, she pointed to the little girl and told the clerk to give it to her. The little girl smiled and ran to one of the machines to spend the money. Naturally, the young mother was thankful and said so. The woman smiled and told her she was welcome.

    I will never forget the look on that little girl's face-not when she was given the money. But when she realized that a perfect stranger cared enough to help them. From the way she looked at the woman, you could tell that she learned something valuable that day; Some people do care.

    That woman taught me several things with that one little deed. There are many situations in which we can help other people. It doesn't take much money. A few dollars to someone like me was something quite different to that mother. 




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。

     Nowadays everyone is so much trying to keep fit that sometimes they miss the fact there are times when they should not be exercising at all. Here you can find real reasons to stop training for a while and do not feel sorry for your laziness.
     When you are ill
     Do not exercise if you are not feeling well, even if it is just a cold. Workout can hurt your immune system (系统) and lengthen illness. As a result, you will spend more time away from the physical activity. Training while being ill is also a main cause of other injuries since it is more difficult to focus on (专心于) what you are doing when you feel bad.
     When you have not had enough recovering time
     Do not rush back to your normal workout habit after you have been ill. Starting to train too early is likely to lead to a return of your symptoms (症状) . When you do decide to go back to the sports ground, be sure to start your exercise slowly and with care. Even one week or so off your usual exercise can make a difference.
     When you are tired out
     There sometimes are days when you do not feel like going to the sports ground, and sometimes your body might be telling you to take a break. It will do you a lot of good to have a day off from your fitness classes. Go home, have a healthy meal and do not feel sorry for not being at the sports ground.
     Remember that sometimes you just need to relax.

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 zoo is a place where animals are kept and displayed (展示) to the public. Some people argue that a zoo need not be a place for animal display alone, and may also include raising animal species (物种) which are becoming less and less.
     Animal rights groups are divided on the matter of keeping animals in zoos—with some in favor of this practice, and others calling for a ban (禁令) . The most important reason that those in favor of this practice put forward is that it offers protection for animals. For those species which are fighting for their life, zoos are the best places where they get plenty of food, water and medical care when needed.
     Those who are against the practice argue that the idea of"displaying animals to the public"is itself a strong enough reason for banning. They further add that the practice of using animals for our own selfish gains cannot be a good reason under the excuse of protection. The treatment of animals in these zoos is yet another big worry, with quite a few reports about ill-treatment (虐待) of animals once in a while.
     It's very difficult to come up with a clear idea on whether it is right to keep animals in zoos or not. It is true that the animals are protected in these places as they don't get into conflict with humans. But, at the same time, one has to admit that keeping them in zoos equals a disrespect for nature. These animals are born to live in the wild, and we should accept this fact. 

综合题

    It was Sharing Day! The teacher had asked the students to bring something interesting to class.
    Jimmy found the little box he and Dad had made. Inside was a piece of rock, a sand dollar and a shark (鲨鱼)tooth. Nobody could have anything as interesting as these!

    In class, Jimmy waited anxiously, hoping to be called on first by the teacher. But Kara was first. She held up a sand dollar. Jimmy' s eyes grew big. 

    "I found this on the beach, "Kara said. " It's interesting. The little holes that make the sand dollar look like a flower are breathing holes. See all the needles? They help the sand dollar move and dig into the sand. ” 

    Jimmy was a little uneasy. Oh, well, he still had his rock and shark tooth.
    Then Mark stood up. "This is my favorite rock, called pumice (浮石).”Then Mark dropped the rock into a glass of water. " Look! Pumice is the only rock that floats! ” 

Jimmy put up his hand and waved, but the teacher called on Justin instead. .

    “I found this shark tooth in Hawaii last Christmas, ” Justin said.

    The class was excited, but Jimmy lowered his head.

    “Sharks have rows of teeth. Every time a shark loses a tooth, another one takes its place. "Justin passed the tooth around.

    Jimmy heard the teacher call him. He stood on one foot and then the other. "Well, ah, see...my treasure box is interesting! It was just a piece of wood until Dad and I cut it into pieces and finally made a box out of it. It smells good, reminding us of camping. ” 

    “ What's in side?” asked Lisa.
    Jimmy opened his box. "A sand dollar, a piece of pumice and a shark tooth. ”

    His classmates' mouths dropped open. The teacher looked at the objects in the box and smiled.“Now that's interesting!” he said. 

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。

     It is not easy to become a doctor in the United States. The first step is getting into medical schools. More than 120 American schools offer study programs for people wanting to be doctors.
     Advice about medical schools can be got from books and magazines like The Princeton Review, which provide information about medical schools, study programs and jobs. Competition (竞争) to enter medical schools is strong. American medical schools have only about 16,000 openings for students each year. However, more than two times this many want to enter medical schools.
     An important part of their application (申请) is the Medical College Admission Test (MCAT). The Association of American Medical Colleges provides the test by computer. It is offered in the United States and in other countries. Applicants need to do well on MCAT. They also need a good record in their college studies.
     An interview (面试) is also required for entrance to medical schools. The interviewer wants to know if the applicant understands the demands of life as a medical student and doctor in training. He also wants to know about the applicant’s goals for a life in medicine.
     People who want to become doctors often study a lot of biology, chemistry or other science. Some students work for a year or two in a medical or research job before they attempt to enter medical schools.
     A medical education can cost a lot, from 15,000 dollars to 40,000 dollars a year or more. Most students need to borrow money to pay for the education.

综合题

    Very soon a computer will be able to teach you English. It will also be able to translate any language for you too. It's just one more incredible result of the development of microprocessors-those tiny parts of a computer commonly known as "silicon chips". So give up going to classes,stop buying more textbooks and relax. In a couple of years you won't need the international language of English.
    Already Texas instruments in the United States are developing an electronic translation machine. Imagine a Spanish secretary,for example,who wants to type a letter from the boss to a business man in Sweden. All he or she will have to do is this :first type the letter will appear on another television screen in Stockholm in perfect Swedish.
    And that's not all. Soon a computer will be able to teach you English,if you really want to learn the language. You'll sit in front of a television screen and practice endless structures. The computer will tell you when you are correct and when you are wrong. It will even talk to you because the silicon chips can change electrical impulses into sounds. And clever programmers can predict the responses you,the learner,are likely to make.
    So think of it. You will be able to teach yourself at your own pace. You will waste very little time,and you can work at home. And if after all that,you still can't speak English you can always use the translating machine. In a few years,therefore,perhaps there will be no need for BBC Modern English,or BBC English by Radio programs—no more textbooks or teachers of English. Instead of buying an exciting new textbook,the computer will ask you to replace it with microprocessor one thousand nine hundred and eighty-four. Fast,reliable and efficient language learning and translating facilities will be available to you. Think of that no more tears or embarrassing moments. One little problem is that a computer can’t laugh yet-but the scientists are working on it. Happy learning! 

综合题

    On my way home from work one day in 1994, I stopped at a supermarket for shopping. I was behind two customers. The person checking out was a young mother with her little girl. As the clerk was scanning (扫描)the things she had chosen, the young lady was carefully counting her money, worried. After the last thing was scanned, the clerk told the young mother the total.

    The young mother's expression turned to embarrassment (尴尬)as she realized she did not have enough money. She started to see which things to put back, and nervously looked behind her, knowing she was holding up the line. I was smiling and trying to look sympathetic (同情)I had been in situations where I did not have enough money plenty of times myself. Finally, the young mother gave something back to the clerk, and asked for new total. 

    At that moment, the woman in front of me asked the clerk to wait a moment. She took out $5 and handed it to the clerk to pay what the young mother was short of, When the clerk tried to give the woman the fifty cents change, she pointed to the little girl and told the clerk to give it to her. The little girl smiled and ran to one of the machines to spend the money. Naturally, the young mother was thankful and said so. The woman smiled and told her she was welcome.

    I will never forget the look on that little girl's face-not when she was given the money. But when she realized that a perfect stranger cared enough to help them. From the way she looked at the woman, you could tell that she learned something valuable that day; Some people do care.

    That woman taught me several things with that one little deed. There are many situations in which we can help other people. It doesn't take much money. A few dollars to someone like me was something quite different to that mother. 




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。

Advice on Public Speaking 
     Building confidence (信心)
     Faith in yourself, your topic and your healthy mind is a must if you are to be a better public speaker. Many speakers are not prepared and lose confidence because of that. But others lack confidence because they are afraid of being judged—and possibly made fun of—just like they were in high school speech class. Build your confidence by using all your TOOLS and knowing that you are excellent.
     Knowing what’s up
     You have to know your topic inside and out. Nothing kills your speech like “um” and “uh” in every sentence. Research your subject to the point where you are an expert. And that’s half the battle.
     Practicing
     Researching and knowing your topic is one thing, but actually delivering that information is another. Practicing your speech in advance is a must. You will find your beats and your direction, through hours in front of the mirror practicing. So when you climb up on stage, it will be like riding a bike, unless you don’t know how to ride a bike.
     Dressing properly
     You will want to dress properly for the occasion (场合)—which could be a suit or simply a jacket. Make sure it also has the comfort you need. If the clothes are not comfortable, you may not pay full attention to your speech.
     Making connections
     Make a personal connection with someone in the audience (听众). It might be someone you know that you can call out to, or someone in the front row you can speak directly to. Maybe your speech leads you to ask them a question, which is an easy way for you to take yourself from the stage and place yourself as one of your audience. It also takes the pressure off.

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 January 2004, a 20-year-old woman ran a red light while talking on a cell phone. Her car knocked into another car crossing with the green light directly in front of her. The police found the driver never touched her brakes (刹车) and was traveling 48 mph when she hit the other car. The police were told that the driver was not looking down, pressing buttons. She was looking straight out of the windshield (挡风玻璃) talking on her cell phone as she passed four cars and a school bus.
     Vision is the most important sense for safe driving. Yet, drivers using cell phones are likely to "look at" but not "see" objects. It is said that drivers using cell phones look but fail to see up to 50 percent of the information while driving. Drivers are looking out of the windshield, but they do not really deal with the situation on the road.
     Although the public appear to be turning against cell phone use while driving, many admit they regularly talk or text while driving. The police say that nine percent of the drivers at any given time are using cell phones, and about one in four car accidents are directly related to cell phone use.
     Using cell phones while driving has become a serious public health threat (威胁). A few states have passed laws making it unlawful to use a handheld cell phone while driving, but these laws give the false message that using a hand-free phone is safe.

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。

     Did your child's brain become smaller last summer? Probably not, according to a study by Dr. Harris Cooper, professor at the University of Missouri-Columbia. The study found that when students return to school after a long summer vacation, they've lost one to three months worth of learning.
     This is more harmful for math than it is for reading. "All students lose math skills," says Cooper.
     It may be because kids (小孩) have more chances to practice reading than math. Middle-class children actually learn more in reading than lower-income students over the summer. Cooper feels that this results from the variety of activities that many middle-class kids take part in over the summer, such as camping (野营) and trips.
     "Parents can help their kids keep educational skills," says Cooper. He suggests the following tips to have a learning-filled summer.
     1. Keep lots of books around and make regular trips to the library. Most libraries offer special summer events for kids.
     2. Think about what your kids may be learning next year when you plan the family vacation. Talk with teachers to find out what they"ll be covering in class.
     3. Keep math in mind. Since kids lose more math skills than anything else over the summer, try to do some special planning to find math-related activities.
     4. Consider summer school. Struggling kids can get a lot of different kinds of help from summer school programs. Summer school can also enrich and quicken learning in areas where kids show a special interest.
     Remember to keep it fun! You don't want to make your kids unhappy with learning during the summer break. 

综合题
综合题

    I rushed into an ugly little shop to have the heels(鞋后跟)of my shoes repaired.“Please hurry.”I begged.
    The shoemaker looked at me over his glasses.“Now,lady,we won’t be long. I want to do a good job. You see,I have a tradition(传统)to live up to. My father was a shoemaker. He always told me,‘Son,do the best job on every shoe that comes into the shop,and be proud of you fine work.’”
    As he handed me the finished shoes,he said,“These will last a long time.’’
    I left the shop with a warm and grateful(感激的)feeling. This was the beginning of our friendship. Since then I went into his shop every few days just to talk with him.
    One day,I went in disappointed and angry because of a poor job some painters had done for me.
    “They had no pride in their work,” I said. “They didn’t want to work. They just wanted to collect their money for doing nothing. What can be done about it?’’
    “There's only one way. Every man or woman who hasn't a prideful tradition must start building one. No matter what sort of work a mall does,if he gives it his best each day. he's starting a tradition for his children to live up to. And he is making lots of happiness for himself.’’
    I went to Europe for a few months. When I returned, I learned that the old shoemaker suddenly had got sick two weeks ago,right there in his shop. He had died a few days later. I went home with a heavy heart. I would miss him. He had left me something——an important piece of wisdom(名言)I shall always remember:“If you have a prideful tradition,you must carry it on; if you have not,then start building one now.’’