2022年考博英语-同济大学考试内容及全真模拟冲刺卷（附带答案与详解）第44期

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1、2022年考博英语-同济大学考试内容及全真模拟冲刺卷（附带答案与详解）1. 单选题After the disaster of flood，people all over the village made _ effort to rebuild their home.问题1选项A.superfluousB.tenuousC.strenuousD.fatuous【答案】C【解析】形容词词义辨析。superfluous “多余的，不必要的”；tenuous “无关紧要的”；strenuous “费力的，紧张的”；fatuous “愚笨的，昏庸的”。句意：洪灾过后，全村的人们都努力重建家园。选项C符合

2、题意。2. 单选题Before we move, we should （ ） some of the old furniture, so that we can have more room in the new house.问题1选项A.cancelB.concealC.discardD.retain【答案】C【解析】动词词义辨析。cancel“取消”；conceal“隐藏”；discard“丢弃”；retain “保持”。句意：我们搬家前，我们应该丢弃一些老家具，以便于我们能够为新房子腾出更多空间。选项C符合题意。3. 单选题Forty years ago no one was conce

3、rned about the health of the ocean, in spite of the fact that many fisheries were being over-harvested, 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

4、the trends continued people would face severe economic and personal hardship in the future. People just didnt understand, nor did they care. Unfortunately many of our concerns were realized, but the situation could have been much worse, had we, and others，not taken action to inform people about the

5、ocean and the need to protect it.During our campaign to share the wonders of the sea and alert the public about the need to protect it, we have used every medium availablepersonal appearances, the printed word, and television. Now there is a new medium that is even more effective than its predecesso

6、rs. Thanks to the Internet and computers, people can not only receive linear stories, but they can actually participate in them，exploring and learning at their own pace and as their curiosity dictates. I am tremendously impressed with the personalization of what had been labeled by skeptics as the m

7、ost impersonal medium yet developed.For these reasons I have made a major commitment of time and resources to dive into this sea of electronic marvels. Im swimming hard to keep up, but when I look around I find Im not alone. We are all learning together and it is an adventure I am finding immensely

8、rewarding. I have been encouraged by our first modest dunking in this new world: We recently completed a CD-ROM, Jean-Michel Cousteaus World: Cities Under the Sea-Coral Reefs. A couple of months ago I was in Fiji to celebrate the 1997 International Year of the Reef and presented our Cities under the

9、 Sea CD-ROM to a group of children. I was impressed to see how quickly they grasped our concepts and how they directed their own learning process，thanks to the flexibility of the medium. It was particularly exciting to see kids squeal with delight as they responded to questions and the computer rewa

10、rded them when they got the correct answers.I want young people to experience the mystery and wonder of our oceans. I want them to understand how precious and vulnerable our environment is. Young people need to be taught to take responsibility for ensuring that their heritage will be protected and u

11、sed wisely. Hopefully the next generation will do a better job than mine has. I believe individuals must be personally involved and I am counting on the Internet to be the medium through which people can experience, learn, and take action I am counting on young people with their idealism and energy

12、to create a better futureit is too important to be left to bureaucrats and politicians.1.Forty years ago people were indifferent to the health of the ocean because_.2.The last sentence of the 2nd paragraph tells us that the writer believes that _.3.The writer went to Fiji to_.4.The writers attitude

13、to the prospect of the ocean is_.5.According to the passage, who shall we fall back on for a better future for the environment?问题1选项A.the ocean was immune to any pollution thenB.they didnt know what would come of if the ocean was deadly disruptedC.there was no computer thenD.there wasnt any problem

14、with the ocean at that time问题2选项A.the computer is as smart as human beingsB.the computer is friendly with human beingsC.human beings can interact with the computer and do what they want at their willD.human beings have not used the computer to its fullest advantage问题3选项A.participate in a celebration

15、B.teach children there how to use the computerC.make an adventure in the seaD.spend the holiday on the seashore问题4选项A.desperateB.unconcernedC.optimisticD.pragmatic问题5选项A.Our predecessors.B.Politicians.C.Computers.D.Young people.【答案】第1题:B第2题:C第3题:A第4题:C第5题:D【解析】1.细节理解题。根据第一段第二句和第三句，“if the trends con

16、tinued people would face severe economic and personal hardship in the future. People just didnt understand, nor did they care”，说明关于海洋问题在将来给人们带来的经济和健康问题，人们还不在乎也不理解，所以不知道海洋问题带来的后果。选项B符合题意。 2.推断题。根据第二段最后一句话，可知作者对怀疑主义者认为的人性化印象深刻。根据前一句，“Thanks to the Internet and computers, people can not only receive li

17、near stories, but they can actually participate in them，exploring and learning at their own pace and as their curiosity dictates.”，多亏了网络和电脑，人们不仅可以获取更多的信息，而且可以根据自己的进度和爱好阅读信息，并进行探索和研究。所以，作者认为人们可以任意地和计算机互动。选项C符合题意。 3.细节理解题。根据文章第三段， “A couple of months ago I was in Fiji to celebrate the 1997 Internation

18、al Year of the Reef and presented our Cities under the Sea CD-ROM to a group of children.”，可知作者是去参加1997年珊瑚礁国际年会，并用光盘向儿童展示“海底城市”。选项A符合题意。 4.作者态度题。根据文章第四段，“I am counting on the Internet to be the medium through which people can experience, learn, and take action I am counting on young people with thei

19、r idealism and energy to create a better future”，作者希望通过网络这个媒介，人们能够体验、学习并采取行动，并且相信，青年一代将用他们的理想和能量去创造一个更美好的未来。所以作者对前景是保持乐观积极的。选项C符合题意。5.推断题。根据文章最后一句，“I am counting on young people with their idealism and energy to create a better future”，可知作者指望年青一代创造一个美好的未来，所以是依靠青年人。选项D符合题意。 4. 单选题For multinational co

20、rporations, tax planning has become extremely complex affairs. It has been stated that no multinational corporation possesses the ultimate tax expertise. Therefore，in addition to having their own experts, MNCs rely on heavily on local tax experts and legal counsel.Taxes have a very important impact

21、on foreign direct investment decisions. Taxes will determine the financial structure of subsidiary，and they will influence pricing decisions. They may also lead to the formation of holding companies. An MNC may decide to establish a branch rather than a subsidiary because of a given tax situation. T

22、he absence of a tax treaty between the country of a would-be investor and the nation where a foreign investment is to take place might lead to cancellation of investment plans. An unfavorable depreciation allowance may keep the foreign investor out. This unit will deal with the different tax systems

23、 in the world and their impact on an MNCs global strategy.Basically, any tax system can be divided into direct and indirect taxes. Corporate and individual income taxes are direct，value-added taxes，sales taxes，and import duties are indirect taxes. Corporate income taxes (taxes levied on earning) var

24、y among the industrialized nations. France, the United States, Holland, Canada, and Germany have rates of around 50 percent; Italy，the United Kingdom and Japan have rates of between 36 and 40 percent.Less developed countries usually have lower corporate tax rates in order to attract foreign investme

25、nt. 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 more significant than the tax rate itself. They determine what can be deducted before the tax is computed; in other words, these items are tax deduc

26、tible. Countries differ greatly in determining taxable earnings. Some allow accelerated depreciation, whereby the asset (usually the plant or equipment) is written off at a substantially higher rate during the first years than in the later years. This allows for smaller taxable earnings in the early

27、 years. Other countries allow tax-free investment reserves. These are used at a later stage for investment in undeveloped areas of countries or are sent when countries are in a recession.A recent type of tax that has won recognition in the European Common Market is value-added tax (VAT). This is a n

28、ational sales tax levied at each stage of production or at the sale of consumer goods. The tax is assessed in proportion to the value added during that stage. Generally, manufacturing goods, such as plant and equipment, have been exempted from this tax. In most cases, food items also have been exemp

29、ted.Here is an example of how VAT works. A tree owner who sells part of a tree to a lumber mill for $ 1 must set aside ten cents VAT to pay to the government. The lumber mill processes the tree into building material and sells the wood for $ 3 to a lumber wholesaler. The mill adds $ 2 in value，and t

30、hus sets aside 10 percent of the added value, or twenty cents, to pay to the government. And so the VAT continues until the final sale.The VAT system offers advantages, such as rebates on exports. Profitable and unprofitable firms are taxed alike, as there is no possibility of tax deductions to dete

31、rmine taxable income. A badly run company is, therefore, forced to improve or go out of business. Further, VAT is easy to calculate and collect. But VAT is often accused of having contributed to serious inflation in countries where it was introduced, notably in Western Europe.1.Tax systems can be di

32、vided into_.2.One arrives at taxable earnings when_.3.The reason no multinational corporation possesses the ultimate tax expertise is that_.4.Which of the following is not an advantage of a VAT system?5.Why did the less developed countries usually have lower corporate tax rates?问题1选项A.income taxes a

33、nd direct taxesB.indirect taxes and direct taxesC.value-added taxes and sales taxesD.import duties and sales taxes问题2选项A.all tax-deductible items have been subtractedB.accelerated depreciation is allowed forC.tax-free investment reserves are allowed forD.assets are written off问题3选项A.an MNC is not al

34、lowed to learn ultimate tax expertiseB.taxes have a very important impact on foreign direct investment decisionC.there are too many countries and regions involved and their tax systems are complicatedD.an unfavorable depreciation allowance may keep the foreign investor out问题4选项A.Rebates on exports.B

35、.Profitable or unprofitable firms are taxed alike.C.Easy to calculate and collect.D.Contributions to serious inflation.问题5选项A.They want to invest more money on other projects.B.The less developed countries want to attract more foreign investment.C.Extra money should be spent on foreign investment.D.

36、Corporate tax rates are less important to the development of the less developed countries.【答案】第1题:B第2题:A第3题:C第4题:D第5题:B【解析】1.细节理解题。根据文章第三段第一句，“Basically, any tax system can be divided into direct and indirect taxes.”，可知任何税收系统都可分为直接和间接两种。选项B符合题意。 2.推断题。根据第四段，“Taxable earnings are more significant tha

37、n the tax rate itself. They determine what can be deducted before the tax is computed; in other words, these items are tax deductible.”，可知应纳税收入比税率重要，计算出税收前，它们决定应该扣除哪些，换句话说，这些项目是可以减免税收的。可推断出扣除了所有可扣除项目后，剩下的就是应纳税的收入。选项A符合题意。3.推断题。根据文章开头，“For multinational corporations, tax planning has become extremely

38、 complex affairs. It has been stated that no multinational corporation possesses the ultimate tax expertise.”，可知对于跨国公司来说，因为税收计划是非常复杂的事情，所以没有哪个跨国公司拥有终极的税收技术。根据文章第三段，“Corporate income taxes (taxes levied on earning) vary among the industrialized nations.”，可知企业所得税在工业化国家各不相同，下文也提到了不同国家有不同的税率。可推断出因为各国的税率

39、不同，所以税收体系相当复杂。选项C符合题意。 4.细节理解题。根据文章最后一段最后一句，“But VAT is often accused of having contributed to serious inflation in countries where it was introduced, notably in Western Europe.”，可知在引入增值税的国家，增值税经常被指控为可导致严重的通货膨胀，特别是在欧洲国家。导致通货膨胀是增值税的缺点，选项D符合题意。5.细节理解题。根据第四段第一句，“Less developed countries usually have lo

40、wer corporate tax rates in order to attract foreign investment.”，可知为了吸引外资，欠发达国家通常规定较低的税率。选项B符合题意。5. 单选题The dictators first step was to _ the free press.问题1选项A.strangleB.strandC.stratifyD.estrange【答案】A【解析】动词词义辨析。strangle “压制，使窒息”；strand“使搁浅，陷入困境”；stratify “分层”；estrange “使疏远，离间”。句意：独裁者的第一步是压制言论自由。选项A符

41、合题意。6. 单选题Tom was accused of _ against black persons, that is to say, he looks down upon them.问题1选项A.discriminatingB.distinguishingC.distressingD.disguising【答案】A【解析】动词词义辨析。discriminating “歧视”；distinguishing “辨别，区分”; distressing “使痛苦，迫使”；disguising “掩饰，伪装”。句意：汤姆被指控歧视黑人，也就是说，他瞧不起他们。选项A符合题意。7. 单选题The f

42、armer warned those children not to _ on the corn.问题1选项A.collapseB.stripeC.strideD.tramp【答案】D【解析】动词词义辨析。collapse “倒塌，崩溃”；stripe“加条纹”；stride “跨步”；tramp“踩，走过”。句意：农民告诫那些孩子们不要在庄稼地里踩踏。选项D符合题意。8. 单选题Please dont _ too much on the painful memories. Everything will be all right.问题1选项A.hesitateB.fingerC.retain

43、D.dwell【答案】D【解析】动词词义辨析。hesitate “犹豫，踌躇”；finger“用手触摸，拨弄”；retain “保持， 记住”；dwell“凝思，居住”。句意：请不要过多细想痛苦的记忆，所有事都会好起来的。选项D符合题意。9. 单选题The hands on my alarm clock are _，so I can see what time it is in the dark.问题1选项A.exoticB.gorgeousC.luminousD.spectacular【答案】C【解析】形容词词义辨析。exotic“奇异的，引人注目的”；gorgeous“极好的，华丽的”；l

44、uminous“发光的，发亮的”；spectacular“壮观的，惊人的”。句意：我手边上的指针会发光，所以我能在黑暗中看清时间。选项C符合题意。10. 单选题Campaigning on the Indian frontier is an experience by itself. Neither the landscape nor the people find their counterparts in any other portion of the globe. Valley walls rise steeply five or six thousand feet on every

45、side. The columns crawl through a maze of giant corridors down which fierce snow-fed torrents foam under skies of brass. Amid these scenes of savage brilliancy there dwells a race whose qualities seem to harmonize with their environment. Except at harvest time，when self-preservation requires a tempo

46、rary truce, the Pathan tribes are always engaged in private or public war. Every man is a warrior, a politician and a theologian. Every large house is a real feudal fortress made, it is true, only of sunbaked clay，but with battlements, turrets, loopholes，drawbridges, etc. Every village has its defen

47、ce. Every family cultivates its vendetta; every clan，its feud. The numerous tribes and combinations of tribes all have their accounts to settle with one another. Nothing is ever forgotten, and very few debts are left unpaid. For the purposes of social life, in addition to the convention about harves

48、t-time, a most elaborate code of honour has been established and is on the whole faithfully observed. A man who knew it and observed it faultlessly might pass unarmed from one end of the frontier to another. The slightest technical slip would, however，be fatal. The life of the Pathan is thus full of

49、 interest; and his valleys, nourished alike by endless sunshine and abundant water, are fertile enough to yield with little labour the modest material requirements of a sparse population.Into this happy world the nineteenth century brought two new facts: the rifle and the British Government. The fir

50、st was an enormous luxury and blessing; the second, an unmitigated nuisance. The convenience of the rifle was nowhere more appreciated than in the Indian highlands. A weapon which would kill with accuracy at fifteen hundred yards opened a whole new vista of delights to every family or clan which cou

51、ld acquire it. One could actually remain in ones own house and fire at ones neighbour nearly a mile away. One could lie in wait on some high crag，and at hitherto unheard of ranges hit a horseman far below. Even villages could fire at each other without the trouble of going far from home. Fabulous pr

52、ices were therefore offered for these glorious products of science. Riflethieves scoured all India to reinforce the efforts of the honest smuggler. A steady flow of the coveted weapons spread its genial influence throughout the frontier, and the respect which the Pathan tribesmen entertained for Chr

53、istian civilization was vastly enhanced.The action of the British Government on the other hand was entirely unsatisfactory. The great organizing，advancing, absorbing power to the southward seemed to be little better than a monstrous spoil-sport. If the Pathan made forays into the plains, not only we

54、re they driven back (which after all was no more than fair)，but a whole series of subsequent interferences took place, followed at intervals by expeditions which toiled laboriously through the valleys, scolding the tribesmen and exacting fines for any damage which they had done. No one would have mi

55、nded these expeditions if they had simply come, had a fight and then gone away again. In many cases this was their practice under what was called the“butcher and bolt policy” to which the Government of India long adhered. But towards the end of the nineteenth century these intruders began to make ro

56、ads through many of the valleys, and in particular the great road to Chitral. They sought to ensure the safety of these roads by threats, by forts and by subsidies. There was no objection to the last method so far as it went. But the whole of this tendency to road-making was regarded by the Pathans

57、with profound distaste. All along the road people were expected to keep quiet, not to shoot one another, and above all not to shoot at travellers along the road. It was too much to ask, and a whole series of quarrels took their origin from this source.1.The word debts in “very few debts are left unp

58、aid” in the first paragraph means _.2.Which of the following is NOT one of the geographical facts about the Indian frontier?3.According to the passage, the Pathans welcomed _.4.Building roads by the British _.5.A suitable title for the passage would be _.问题1选项A.loansB.accountsC.killingsD.bargains问题2

59、选项A.Melting snows.B.Large population.C.Steep hillsides.D.Fertile valleys.问题3选项A.the introduction of the rifleB.the spread of British ruleC.the extension of luxuriesD.the spread of trade问题4选项A.put an end to a whole series of quarrelsB.prevented the Pathans from carrying on feudsC.lessened the subsidi

60、es paid to the PathansD.gave the Pathans a much quieter life问题5选项A.Campaigning on the Indian FrontierB.Why the Pathans Resented the British RuleC.The Popularity of Rifles among the PathansD.The Pathans at War【答案】第1题:C第2题:B第3题:A第4题:B第5题:D【解析】1.词义题。根据文章第一段，“Every village has its defence. Every family

61、cultivates its vendetta; every clan，its feud. The numerous tribes and combinations of tribes all have their accounts to settle with one another. Nothing is ever forgotten, and very few debts are left unpaid.”，可知每座村庄都设有自己的防卫。每个家族都有自己的仇恨，每个部落都有宿仇。无数部落和部落联合体都有自己的理由与其他部落清算。人们不会忘记任何事情，并且有仇必报。所以这里的债务是指宿仇和

62、仇杀。选项C符合题意。2.细节理解题。根据第一段最后一句，“are fertile enough to yield with little labour the modest material requirements of a sparse population”，可知土地丰饶，只要些许劳作就足以供养稀少人口的物质需求。所以人口并不多。选项B符合题意。 3.细节理解题。根据文章第二段，“ convenience of the rifle was nowhere more appreciated than in the Indian highlands. A weapon which woul

63、d kill with accuracy at fifteen hundred yards opened a whole new vista of delights to every family or clan which could acquire it.”，可知步枪的便捷受到了前所未有的欢迎。这个在1 500码远的地方可精确杀死对手的武器给每一个能拥有它的家庭或家族带来了新的希望。所以帕坦人是欢迎步枪这种武器的引入的。选项A符合题意。 4.推断题。根据文章第三段，“They sought to ensure the safety of these roads by threats, by forts and by subsi