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:
中等
中等

Translation
Directions: In the following passage, there are six groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese.

    About three hundred years ago, there were approximately half a billion people in the world. In the two centuries that followed the population doubled, and, by 1850, there were more than a billion people in the world. It took only 75 years for the figure to double once more, so that now the population figure stands at approximately six and one half billion.
    In former centuries the population grew slowly. 1. Famines, wars, and epidemics, such as the plague and cholera, killed many people. Today, although the birth rate has not changed significantly, the death rate has been lowered considerably by various kinds of progress.
    Machinery has made it possible to produce more and more food in vast areas, such as the plains of America and Russia. Crops have increased almost everywhere and people are growing more and more food. 2. New forms of food preservation have also been developed so that food need not be eaten as soon as it has grown. Meat, fish, fruit and vegetables can be dried, tinned or frozen, then stored for later use.
    Improvement in communications and transportation has made it possible to send more food from the place where it is produced to other places where it is needed. This has helped reduced the number of famines.
    Progress in medicine and hygiene has made it possible for people to live longer. People in Europe and North America live, on the average, twice as long as they did a hundred years ago. In other countries, too, people generally live much longer than they once did. 3. Babies, especially, have a far better chance of growing up because of increased protection against infant disease. However, all countries do not benefit to the same degree from this program in medicine and hygiene.
    In Europe and North America, the growing population has had the advantage of greater quantities of natural resources and food. However, in some places, such as the monsoon countries of Asia, the birth rate has always been very high.
    Half the world's people live in Asia, but most of them are concentrated in the coastal regions and on the islands. 4. The same type of populace concentration is true of other continents, although they are often far less populated. There are still vast regions of the larger continents, mountainous areas, deserts, the far north, and tropical jungles.
    In prehistoric time, people from Africa and Asia migrated to other continents. 5. Europe was occupied by people from the east, America by groups from Asia. In the nineteenth century, the population of Europe increased rapidly, and living conditions were sometimes difficult because of wars, famines, or political conditions. Many Europeans left their countries to find better conditions to America, Africa and Australia.
    During the nineteenth and twentieth centuries, migrations have taken place within certain countries: the cities with their industries have attracted people away from the country. 6. The possibility of earning a fixed salary in a factory or office was more attractive than the possibility of staying on the farm and having one's work destroyed by frost, storms, or droughts. Furthermore, the development of agricultural machinery made it possible for fewer people to do the same amount of work.
    Thus, at the same time that the industrial revolution made it possible to produce goods more cheaply and more quickly in factories, and agricultural revolution also took place.

中等
中等

Translation

Directions: In the following passage, there are five groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese. 

     It' s early August and the countryside appears peaceful. Planting has long been finished and the fields are alive with strong, healthy crops. Soybeans and wheat are flourishing under the hot summer sun, and the corn now well over six feet tall. (1) Herds of dairy and beef cattle are grazing peacefully in rolling pastures which surround big, red barns and neat, white farmhouses. Everything as far as the eye can see radiates a sense of prosperity.
     The tranquility of the above scene is misleading. Farmers in the Midwest put in some of the longest workdays of any profession in the United States. In addition to caring for their crops and livestock, they have to keep up with new farming techniques, such as those for combining soil erosion and increasing livestock production. It is essential that farmers adopt these advances in technology if they want to continue to meet the growing demands of a hungry world.
     (2)Agriculture is the number one industry in the United States and agricultural products are the country's leading export. Corn, and soybean exports alone account for approximately 75 percent of the amount sold in world markets.
     This productivity, however, has its price. Intensive cultivation exposes the earth to the damaging forces of nature. Every year wind and water remove tons of rich soil from the nation's croplands, with the result that soil erosion has become a national problem concerning everyone from the farmer to the consumer.
     Each field is covered by a limited amount of topsoil, the upper layer of earth which is richest in the nutrient and minerals necessary for growing crops. In the 1830s nearly two feet of rich, black top soil covered the Midwest. Today the average depth is only eight inches, and every decade another inch is blown or washed away, (3)A United States Agricultural Department survey states that if erosion continues at its present rate, corn and soybean yields in the Midwest may drop as much as 30 percent over the next 50 years.
     So far, farmers have been able to compensate for the loss of fertile topsoil by applying more chemical fertilizers to their fields; however, while this practice has increased crop yields, it has been devastating for ecology. (4)Agriculture has become one of the biggest polluters of the nation 's precious water supply. Rivers, lakes, and underground reserves of water are being filled in and poisoned by soil and chemicals carried by drainage from eroding fields. Furthermore, fertilizers only replenish the soil; they do not prevent its loss.
     Clearly something else has to be done in order to avoid an eventual ecological disaster. Conservationists insist that the solution to the problem lies in new and better farming techniques. (5)Concerned farmers are building terraces on hilly fields, rotating their crops, and using new plowing methods to cut soil losses significantly. Substantial progress has been made, but soil erosion is far from being under control. 
     The problems and innovations of the agricultural industry in the Midwest are not restricted to growing crops. Livestock raising, which is a big business in the central region of the United States, is also undergoing many changes.

中等

Translation
Directions: In the following passage, there are six groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese.

       If you’re making a presentation of any sort, begin preparing as far ahead of time as possible. Two days before your presentation is usually too late to go into the ring and come up with a winning idea. Prepare yourself as well as your material, giving special attention to your voice. With energy and enthusiasm in your voice, the listeners say ahhh, tell me more. You read approval.
  Like your voice, your appearance is a communication tool. For example, if you are animated, you are most likely to see animated listeners. You give the audience the message: I’m glad I’m here; I’m glad you’re here.

       Your approach can, in fact, be a powerful weapon for deflecting hostility-from an audience, an interviewer, an employer. A benevolent aspect says I understand and conveys good will and positive expectations. It works.

  However, don’t ever assume that an audience, an interviewer, your boss will be sympathetic. Always be prepared for a grilling. Think beforehand of the ten toughest questions you could get and be ready with your answers. And remember, when you’re asked a hostile question, never show hostility to your questioner. If you do, you lose.

       Once you’re prepared for a situation, you’re 50 per cent of the way toward overcoming nervousness. The other 50 per cent is the physical and mental control of nervousness: adjusting your attitude so you have confidence, and control of yourself and your audience.

  I was in the theater for many years and always went to work with terrible stage fright--until I was in "The King and I". While waiting offstage one night, I saw Yul Brynner, the show's star, pushing in a lunging position against a wall. It looked as though he wanted to knock it down. "This helps me control my nervousness, " he explained.

       I tried it and, sure enough, freed myself from stage fright. Not only that,but pushing the wall seemed to give me a whole new kind of physical energy. Later I discovered that when you push against a wall you contract the muscles that lie just below where your ribs begin to splay. I call this area the "vital triangle”. 

       To understand how these muscles work, try this: Sit in a straight-backed chair and lean slightly forward. Put your palms together in front of you,your elbows pointing out the sides, your fingertips pointing upward, and push so that you feel pressure in the heels of your palms and under your arms.

       Say ssssssss, like a hiss. As you're exhaling the"s", contract those muscles in the vital triangle as though you were rowing a boat, pulling the oars back and up. The vital triangle should tighten. Relax the muscles at the end of your exhalation, then inhale gently.
       You can also adjust your attitude to prevent nervousness. What you say to yourself sends a message to your audience. If you tell yourself you're afraid, that's the message your listener receives. So select the attitude you want to communicate. Attitude adjusting is your mental suit of armor against nervousness. If you entertain only positive thoughts, you will be giving out these vibes: joy and ease, enthusiasm, sincerity and concern, and authority.
       You have the power within you to become a forceful, persuasive and confident communicator. With these techniques, you will be able to ask for a raise, make a sale, deal with a family crisis, feel comfortable in social and business situations. Master the simple principles set out here and you will never be nervous again.

中等

Translation
Directions: In the following passage, there are six groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese.

     Altogether, American consumers today owe about 1.3 trillion dollars.
     There is some danger in taking on debts, however. when the economy slackens, and employers lay off workers, families that lose breadwinners often fail to make the payments on their debts. If they fall behind too far on these responsibilities, they run the risk of having their houses, cars, or other items taken over or repossessed by the lenders.
     But in the U.S. economy, most people are lenders as well as borrowers. Normally a family has a saving account, money that is, in effect, loaned to a saving institution in return for interest. Most also have life insurance, the insurance company takes the premiums, guarantees a payment to be made when a policy-holder dies, and meanwhile invests some of the money.
     Many experts recommend that families save no less than 5 percent of their disposable income for further needs.
     Many countries depend much less than the U.S. does on the marketplace to decide who will sell goods and in what quantity. In communist and socialist countries, government agencies decide the amount, type and price of many of the goods to be produced. Many or all places of economic activity such as factories, farms, mines, utilities and transportation network are owned chiefly by the government.
     In the U.S., too, the role of government is growing. Corporate leaders and economists are wondering how much regulation the market system can take before it loses its ability to respond to consumer needs. But the system continues to function, and business continues to work for more profits and consumers for more income, knowing that they will be able to retain much of their wealth.
     Most men and women learn early that society places a certain monetary value on various professions and skills, based again on the law of supply and demand. Doctors, who must study long years to develop specialized skills and are therefore in short supply, earn more than labors who have little training and many competitions for the same job.
     That is not to say that good jobs and more wealth are guaranteed to Americans. The U.S. economy has been plagued periodically with two major problems: high unemployment and the rising cost of living—inflation.
     The two problems are closely linked. When prices climb faster than people’s incomes, families sooner or later are forced to cut back on buying in order to make each end meet.
     That limits what business can produce and how many people they can employ. It may even start a temporary decline in the country’s economy - such as the one that ran from late 1973 to the spring of 1975, when millions of people were laid off from their jobs.
     Still, despite all of the problems that exist, most Americans prefer the U.S. economic system to any other, as the result of poll after poll indicates.

中等

Translation
Directions: In the following passage, there are six groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese.

    The causes of the surge in youth violence since the mid-1980s reach, of course, well beyond demographics. There have been tremendous changes in the social context of crime over the past decade, which explain why this generation of youth—the young and the ruthless—is more violent than others before it. Our youngsters have more dangerous drugs in their bodies, more deadly weapons in their hands, and a seemingly more casual attitude about violence. It is clear that too many teenagers in this country, particularly those in urban areas, are plagued with idleness and even hopelessness. A growing number of teens and preteens see few feasible or attractive alternatives to violence, drug use, and gang membership. For them, the American Dream is a nightmare. There may be little to live for and to strive for, but plenty to die for and even to kill for.
    The problem of kids with guns cannot be overstated in view of recent trends in gun-related killings among youth. Since the mid-1980s, the number of gun-homicides—particularly with handguns—perpetrated by juveniles has quadrupled, while the prevalence of juvenile homicide involving all other weapons combined has remained virtually constant.
    Guns are far more lethal in several respects. A 14-year-old armed with a gun is far more menacing than a 44-year-old with a gun. Although juveniles may be untrained in using firearms, they are more willing to pull the trigger over trivial matters—a leather jacket, a pair of sneakers, a challenging remark, or no reason at all—without fully considering the consequences. Also, the gun psychologically distances the offender from the victim; if the same youngster had to kill his or her victim (almost always someone known) with hands, he or she might be deterred by the physical contact.
    While the negative socializing forces of drugs, guns, gangs, and the media have become more threatening, the positive socializing forces of family, school, religion, and neighborhood have grown relatively weak and ineffective. Increasingly, children are being raised in homes disrupted by divorce and economic stress; too many children emerge undersocialized and undersupervised.
    At this juncture, as many as 57 per cent of children in America do not have full-time parental supervision, either living with a single parent who works full time or in a two-parent household with both parents working full time. The lack of parental supervision for young children is nearly as great. As many as 49 per cent of children under age six do not have the benefit of full-time parenting. While some children enjoy suitable substitute supervision provided by friends and relatives or in day-care, far too many do not.
    I do not mean to imply any special blame on the part of parents, and mothers in particular. While some parents are terribly ill-prepared for the task of raising children, most parents are well meaning and would like to have a greater role in their children's lives. However, many families lack the support to control and guide their children. We should assist parents, not assail them.

中等
中等

Translation

Directions: In the following passage, there are five groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese.

     (1)When smoking amongst women was not as widespread as it is now, women were considered to be almost free from cardiovascular diseases and lung cancer. Unhappily, the situation has changed, and smoking kills over half a million women each year in the industrialized world. But it is also an increasingly important cause of ill health amongst women in developing countries.
     (2)A recent World Health Organization (WHO) consultation on the statistical aspects of tobacco-related mortality concluded that the toll that can be attributed to smoking throughout the world is 2.7 million deaths per year. It also predicted that, if current patterns of cigarette smoking continue unchanged, the global death toll from tobacco by the year 2025 may increase to eight million deaths per year. A large proportion of these will be amongst women.
     (3)Despite these alarming statistics, the scale of the threat that smoking poses to women's health has received surprisingly little attention. Smoking is still seen by many as a mainly male problem, perhaps because men were the first to take up the habit and therefore the first to suffer the ill effects. This is no longer the case. Women who smoke like men will die like men. WHO estimates that in industrialized countries, smoking rates amongst men and women are very similar, at around 30 per cent; in a large number of developed countries, smoking is now more common among teenage girls than boys.
     As women took up smoking later than men, the full impact of smoking on their health has yet to be seen. But it is clear from countries where women smoked longest, such as the United Kingdom and the United States, that smoking causes the same diseases in women as in men and the gap between their death rates is narrowing.(4)On current trends, some 20 to 25 per cent of women who smoke will die from their habit. One in three of these deaths will be among women under 65 years of age. The US Surgeon General has estimated that, amongst these women, smoking is responsible for around 40 per cent heart disease deaths, 55 per cent of lethal strokes and, among women of all ages, 80 per cent of lung cancer deaths and 30 per cent of all cancer deaths. Over the last 20 years, death rates in women from lung cancer have more than doubled in Japan. Norway, Poland, Sweden and the United Kingdom; have increased by more than 200 per cent in Australia. Demark and New Zealand; and have increased by more than 300 per cent in Canada and the United States. 

     There are dramatically increasing trends in respiratory cancer among women in developed countries,and the casual relationship of smoking, rather than air pollution and other factors, to lung cancer is very clear. (5)In the United States, for instance, the mortality rate for lung cancer among female non-smokers has not changed during the past 20 years. During the same period, the rate among female smokers has increased by a factor of half. In South-East Asia, more than 85 per cent of oral cancer cases in women are caused by tobacco habits. 

中等

Translation
Directions: In the following passage, there are five groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese.

     Since their first appearance on earth, men have gathered information and have attempted to pass useful ideas to other men. 1. The carving of word-pictures on the walls of ancient caves as well as hieroglyphics on stone tablets represent some of men's earliest efforts to convey information. Scenes of hunting, maps of battles, and the stories of heroes were put down for all to see.
     But as civilizations grew more complex, better methods of communication were needed. The written word, carrier pigeons, the telegraph, and many other devices carried ideas faster and faster from man to man. 2. In recent years one type of machine, the electronic computer, has become increasingly important in the lives of all the people in the industrialized nations of the world. Computers are now widely used aids for communication, calculation, and other activities. Their effect becomes more important every day.
     Man has always been interested in extending the range of his senses and the power of his mind. Through the years he has invented many instruments to help him see better and understand more. 3. The telescope, for example, was invented to allow him to look at faraway objects. To see the very small things in the world the microscope was developed. Radio, telephone, and telegraph are means by which man has extended the range of his senses of hearing and speech.
     While developing his power of thought, man first began to identify and count objects. He began to ask the questions “What is it?" and "How many?". It was a long time ago that this numbering and comparing of things began.
     4. New ways of helping with counting and recording information evolved. Marks of different kinds were taken to represent certain quantities, and other marks were taken to represent relationships between quantities.
     New devices to aid in the manipulation of numbers were developed.
     Electronic computers are among the fastest and most useful instruments for sorting and comparing in use today. 5. Computers provide the means for greater speed and accuracy in working with ideas than had previously been possible. With the development of these new tools, it is as if man has suddenly become a millionaire of the mind.
     Although man has been growing mentally richer ever since he started to think, the electronic computer allows and will continue to allow him to perform tremendous “mental" tasks in a relatively short time. Great scientists of the past produced ideas which were the basis for great advances, but their ideas sometimes had to wait for years before they were understood sufficiently well to be of practical use. With the computer, the ideas of today's scientists can be studied, tested, distributed, and used more rapidly than ever before.
     6. Old lines and methods of communication do not work easily or efficiently with as much information as we have now. The repeated actions of preparing, sorting, filling, distributing, and keeping track of records and publications can be as troublesome as calculating. Errors occur because men grow tired and can be distracted.
     The basic job of computers is the processing of information. For this reason computers can be defined as devices which accept information, perform mathematical or logical operations with the information, and then supply the results of these operations as new information. 

中等

Translation

Directions: In the following passage, there are five groups of underlined sentences. Read the passage carefully and translate these sentences into Chinese. Write the Chinese version.

     Psychologists have known for some time that optimism is a good defense against unhappiness. But some of us are just not natural optimists. What are we supposed to do?
     Positive psychologists believe optimism can be learned. All we have to do is to spend time mulling over all the things that have gone right for us, rather than dwelling on what has gone badly.

     (1) "Research on depression shows that one of the biggest causes of depression is ruminating about something that went wrong in the past." says Baylis. You keep feeding it the oxygen of attention and the flames keep burning you.
     But just as dwelling on negative events can lead to depression, dwelling on things that have gone well can help pick you up, he says, (2)"You have to thank your lucky stars about what goes right on a daily basis. Whenever you get the feeling of being negative about things, just take a moment out and remind yourself of the stuff that has gone well."
     Seligman, who is the figurehead of the positive psychology movement, goes further than suggesting people learn to think positively. He has worked out what he sees as a blueprint for happiness that people can use to set them on the path to a fulfilling and satisfying life. He believes there are three routes to happiness, which he calls the "pleasant life” and the “good life” and the “meaningful life”.
     (3) Some are better than others, although a mix of all three is ideal. The pleasant life sees superficial pleasures as the key to happiness. While a life bent on instant pleasure and gratification offers some degree of happiness.it is ultimately unsatisfying on its own.
     (4)To be seriously happy, Seligman says, we have to set our sights on a good life and a meaningful life. To do this we need to identify what he calls our signature strengths, which could be anything from perseverance and leadership to a love of learning.
     Seligman says that once we know our signature strengths, using them more and more in our daily lives will make us feel happier and more fulfilled. By exploiting our strengths, he says, we will find life more gratifying and become completely immersed in what we are doing, whether working, making music or playing sport——a state positive psychologists call “flow”.
     Using our signature strengths in our working and social lives will help us achieve what Seligman calls a good life, while using them to help others will put us on course for achieving a meaningful life, he says.
     While positive psychology is broadly seen as valid by the psychology and psychiatry establishment, it does have its critics. 

     (5)Positive psychologists also stand accused of burying their heads in the sand and ignoring that depressed, even merely unhappy people, have real problems that need dealing with. Seligman counters this, saying positive psychology is not meant to replace other forms of therapy, but should be complementary, while people work through their negative feelings. 

中等