2022年考博英语-同济大学考试题库及全真模拟冲刺卷（含答案带详解）套卷38

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1、2022年考博英语-同济大学考试题库及全真模拟冲刺卷（含答案带详解）1. 单选题Please dont _ too much on the painful memories. Everything will be all right.问题1选项A.hesitateB.fingerC.retainD.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。2. 单选题For multinational corporati

2、ons, 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 on fore

3、ign 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. The abse

4、nce 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 in the

5、 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) vary among

6、 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 investment. Thu

7、s, 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 deductible.

8、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 years.

9、 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 national

10、 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 exempted.Her

11、e 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 thus set

12、s 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 determine t

13、axable 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 divided i

14、nto_.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 and dire

15、ct 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 allowed t

16、o 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.Profit

17、able 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.Corpora

18、te 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 than the t

19、ax 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 comple

20、x 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不同，所以税收

21、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 lower cor

22、porate 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。3. 单选题The losing candidate _ immediately after the polls had closed.问题1选项A.confessedB.concededC.concurredD.admitted【答案】B【解析】动词词义辨析。confessed “承认，认罪”；conceded “承认，坦白”；concurred “同意”；admitted “承认”。句意：投票选举结束后，输掉的候

23、选人立即坦白承认了。选项B符合题意。4. 单选题No form of government in the world is _; each system reflects the history and presents needs of the region and the nation.问题1选项A.dominantB.influentialC.integralD.drastic【答案】A【解析】形容词词义辨析。dominant“统治的，支配的”；influential “有影响的，有权势的”；integral “整体的”；drastic “严厉的，激烈的”。句意：世界上没有任何形式的政府

24、是统治性的，每种制度都反映了历史，反映了地区，反映了宗教和国家的需要。选项A符合题意。5. 单选题It was _ to continue the negotiation since both sides lack the sincerity.问题1选项A.fertileB.futileC.fugitiveD.fussy【答案】B【解析】形容词词义辨析。fertile“多产的，富饶的”；futile “无效的，无用的”；fugitive“逃亡的，无常的”；fussy “大惊小怪的，爱挑剔的”。句意：因为双方都缺少真诚，继续谈判是无效的。选项B符合题意。6. 单选题It is advisable

25、 to _ an electric wire with rubber in order to secure safety.问题1选项A.desolateB.resoluteC.insolateD.insulate【答案】D【解析】动词词义辨析。desolate “使荒凉，使孤寂”；resolute “坚决的，刚毅的”；insolate “使暴晒”，insulate “隔离，使绝缘”。句意：为了安全起见，最好在电线涂上橡胶以绝缘。选项D符合题意。7. 单选题The heavy snow _ travel, so he had to stay here for more days.问题1选项A.i

26、mpeachedB.impelledC.impededD.imparted【答案】C【解析】动词词义辨析。impeached “归咎，弹劾”；impelled “推进，促使”；impeded “阻碍”；imparted “给予，传授，告知”。句意：大雪阻碍了旅行，所以他必须在这儿多待几天。选项C符合题意。8. 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.disgu

27、ising【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。9. 单选题Behaviors that we do not understand often become nearly invisibleeven when, in retrospect ,we see how truly strange they are.When I was a psychiatric reside

28、nt, we had a faculty member who was famous for his messy office: stacks of papers and old journals covered every chair and table as well as much of the floor. One day, as I walked past the open office door with one of my supervisors, he murmured mildly, “Odd duck.” And that was as far as anyone seem

29、ed to reflect on this peculiar state of affairs within an institution staffed by psychiatrists. Eventually, the faculty member had to be given another office in which to see patients.Not surprisingly, the psychiatric diagnostic manual does not list “messy room” in the index. But it does mention a ta

30、ntalizing symptom: inability “to discard worn-out or worthless objects even when they have no sentimental value,” It comes under the diagnosis obsessive-compulsive personality disorder，an obscure cousin of the more famous obsessive-compulsive disorder.I was barely aware of the diagnosis. Every era h

31、as mental disorders that for cultural or scientific reasons become popular. In Freuds day it was hysteria. Currently, depression has moved to center stage. But other ailments go relatively ignored, and this disorder was one.It came with a list of additional symptoms that appeared to be peculiar; anx

32、iety about spending money, excessive devotion to work to the exclusion of leisure activities, rigidity about following rules, perfectionism in doing tasksat times to the point of interfering with finishing them.In moderation, the symptoms seemed to fit right in with our workaholic cultureperhaps exp

33、laining the low profile of the diagnosis. Relentless work orientation and perfectionism may even be assets in rule-and detail-oriented professions like accounting or law.But when the symptoms are too intense or pervasive, they become crippling. Beneath the seemingly adaptive behaviors lies a central

34、 disability. People with this diagnosis have enormous difficulty making decisions. They lack the internal sense of completion that most of us experience at the end of a choice or a task, eyen one as simple as throwing something out or making a purchase. In obsessive-compulsive personality disorder,

35、this feeling occurs only after endless deliberation and revision, if at all.The need to come up with the “correct” answer, the best purchase or the perfect proposal leads to excess rumination over each decision. It can even lead to complete paralysis. For such people, rules of all kinds are a godsen

36、dthey represent pre-made decisions. Open-ended assignments, like writing papers, are nightmares.For such a patient or for a psychiatrist，understanding a cluster of diagnostic symptoms can be a revelation. The picture leaps out from the previously disorganized background. But undoubtedly, at times we

37、 can become too reductionistic, seeing patterns where none exist: sometimes a messy room is just a messy room.1.Which of the following best describes peoples attitude towards the faculty member?2.The popular mental disorder of current time, according to the author, is _.3.The reason why symptoms of

38、the “obsessive-compulsive disorder” go unnoticed is that _.4.Rules are godsend to persons with the obsessive-compulsive personality disorder because _.5.From the last paragraph we can see that the authors view is that _.问题1选项A.They disliked him, and thats why he got his separate room to see patients

39、.B.They thought he is a little strange, but didnt pay much attention to his behavior.C.They were interested in his behavior, as they were all psychiatrists.D.They thought he had some mental retardness.问题2选项A.hysteriaB.depressionC.messinessD.obsessive-compulsive disorder问题3选项A.they are highly thought

40、 of in according to lawB.some of the mild symptoms fit in with a workaholic cultureC.they have a low profileD.they take a long time to become intense or pervasive问题4选项A.they do not involve decision makingB.they are open-ended assignmentsC.they lead to complete paralysisD.they are made by other问题5选项A

41、.a messy room is just a messy roomB.a messy room is an indication of the obsessive-compulsive personality disorderC.psychiatrists should pay attention to a messy roomD.psychiatrists should see patterns of seemingly disorganized behaviors, but shouldnt be too reductionistic【答案】第1题:B第2题:B第3题:B第4题:A第5题

42、:D【解析】1.细节理解题。根据文章第一段， “Behaviors that we do not understand often become nearly invisibleeven when, in retrospect ,we see how truly strange they are.”，可知，即使回过头来看一些行为的确非常奇怪，但是对于那些我们不能理解的行为，我们经常会保持忽视的态度。紧接着第二段用一位同事的例子来说明这个观点，选项B符合题意。 2.细节理解题。根据文章第四段第四句，“Currently, depression has moved to center stage.

43、”，可知目前，抑郁症已经成为人们关注的焦点。选项B符合题意。 3.细节理解题。根据文章第六段第一句，“the symptoms seemed to fit right in with our workaholic cultureperhaps explaining the low profile of the diagnosis. Relentless work orientation and perfectionism”，因为强迫症人格障碍的症状刚好符合工作狂的文化精神，不懈努力的工作定位和完美主义在工作中甚至会成为优点，因此强迫症在诊断过程中经常被忽视。选项B符合题意。 4.推断题。根据文

44、章第七段，“People with this diagnosis have enormous difficulty making decisions.”，可知患有强迫症的人在做决定方面有巨大的困难。根据文章第八段，“For such people, rules of all kinds are a godsendthey represent pre-made decisions.”，可知对于这些人来说，规则是最大的恩赐，因为代表着预先做好的决定。所以可推断，规则的制定使他们不用自己作决定。选项A符合题意。 5.作者态度题。根据文章最后一段，“For such a patient or for

45、a psychiatrist，understanding a cluster of diagnostic symptoms can be a revelation.”，可知对于这方面的病人或者精神病医生，理解诊断症状是有必要的。“But undoubtedly, at times we can become too reductionistic, seeing patterns where none exist: sometimes a messy room is just a messy room.”，可知有时我们可以把事情看得更简单一些，有些情形并没有什么，有时凌乱的房间仅仅是凌乱而已。所

46、以可推断出，作者认为医生必须要理解一些诊断性的症状，能看到一些杂乱无章的行为并且熟悉病症，以便于给病人看病，但是有时候凌乱确实只是一种简单的现象，并不是病症，医生也不能多虑。选项D符合题意。10. 单选题After four years in the same job his enthusiasm finally （ ）.问题1选项A.deterioratedB.dispersedC.dissipatedD.drained【答案】D【解析】动词词义辨析。Deteriorated“恶化”；dispersed“散开，驱散”；dissipated “驱散，消散”；drained “使流干”。句意：四

47、年后，对于同一份工作，他的热情最终逐渐消失了。选项D符合题意。11. 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符合题意。

48、12. 单选题The farmer 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。13. 单选题Campaigning on the Indian frontier is an experience by itself. Neither the landscape nor the pe

49、ople find their counterparts in any other portion of the globe. Valley walls rise steeply five or six thousand feet on every 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

50、race whose qualities seem to harmonize with their environment. Except at harvest time，when self-preservation requires a temporary 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 m

51、ade, it is true, only of sunbaked clay，but with battlements, turrets, loopholes，drawbridges, etc. Every village has its defence. 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 ev

52、er forgotten, and very few debts are left unpaid. For the purposes of social life, in addition to the convention about harvest-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

53、 end of the frontier to another. The slightest technical slip would, however，be fatal. The life of the Pathan is thus full of 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

54、 population.Into this happy world the nineteenth century brought two new facts: the rifle and the British Government. The first 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 w

55、hich would kill with accuracy at fifteen hundred yards opened a whole new vista of delights to every family or clan which could 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 ra

56、nges hit a horseman far below. Even villages could fire at each other without the trouble of going far from home. Fabulous prices 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 covete

57、d weapons spread its genial influence throughout the frontier, and the respect which the Pathan tribesmen entertained for Christian civilization was vastly enhanced.The action of the British Government on the other hand was entirely unsatisfactory. The great organizing，advancing, absorbing power to

58、the southward seemed to be little better than a monstrous spoil-sport. If the Pathan made forays into the plains, not only were 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 labori

59、ously through the valleys, scolding the tribesmen and exacting fines for any damage which they had done. No one would have minded 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”

60、to which the Government of India long adhered. But towards the end of the nineteenth century these intruders began to make roads 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

61、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 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 mu

62、ch to ask, and a whole series of quarrels took their origin from this source.1.The word debts in “very few debts are left unpaid” 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选项A.Melting snows.B.Large population.C.Steep hillsides.D.Fertile valleys.问题3选项A.the introduction of the rifle