1、专业英语八级（阅读）模拟试卷 110及答案与解析 SECTION A MULTIPLE-CHOICE QUESTIONS In this section there are several passages followed by fourteen multiple-choice questions. For each multiple-choice question, there are four suggested answers marked A , B, C and D. Choose the one that you think is the best answer. 0 (1)Mo
2、hamed Nasheed, the dapper young president of the Maldives, thinks the jasmine revolutionaries of the Arab world may have something to learn from his own small countrys transition to democracy. The Indian Ocean archipelago, which has historical ties to the Arab world, saw the ouster of its own strong
3、man, Maumoon Abdul Gayoom, just two years ago. Mr Gayoom had ruled as president for three decades, jailing and torturing his opponents along the way, until he was eventually persuaded in 2008, after popular protests, to hold a free election and then to respect its result, which brought the oppositio
4、n to power. (2)The relatively orderly transition did not produce an entirely smooth outcome. Opposition lawmakers have since been able to block the governments policies, leading to me resignation of the cabinet in protest. But even such disagreements are resolved peacefully. “We are in the process o
5、f consolidating our democracy“ says Mr Nasheed, on a visit to Delhi for a conference on promoting liberal governance in South Asia. (3)“For so many years Maldivian rulers tried to emulate society in Egypt,“ he argues; now me Egyptians should return the favour. He urges them not to rush to an electio
6、n, without first allowing time for the formation of stable political parties. Elections should be held only after a constitution is in place. Mr Nasheed notes mat since its first multi-party presidential elections the Maldives has also held a parliamentary poll and then local elections. “We are a 10
7、0% Muslim country. We feel if democracy can survive in the Maldives it can survive in other Islamic countries. Islam and democracy are not in conflict.“ Asked if Mr Gayoom, who seems to show an interest in returning to politics, should be prosecuted for previous wrongdoing, Mr Nasheed disagrees. He
8、reckons that “vengeance“ against the previous leader would be counterproductive. (4)Not all is going swimmingly. Islamic radicals, as in north Africa, are a worry. Individuals from the Maldives frustrated young men have been arrested while training with extremists in Pakistan. One of me terrorists w
9、ho attacked Indias commercial capital, Mumbai, in November 2008, killing some 170 people, was rumoured to be Maldivian.(Most of the attackers were Pakistani; Mr Nasheed says he has seen no evidence to prove there was any Maldivian among mem.)But the president argues that the religious extremism whic
10、h flourished under authoritarian rule is now weakening under democracy. “When political space is available, then liberal forces will be able to organise themselves and win the support of the people.“ (5)He points out that in last years local elections radical Islamic parties won just 2% of the vote.
11、 Next he wants liberal Muslims to take initiatives to outsmart the radicals: it is time for an “ideological confrontation“, with South Asian Muslims learning tactics from moderate and liberal Muslims from farther East: Malaysia and Indonesia. Mr Nasheed plans to play host to a conference on the topi
12、c, probably later this year. (6)It helps that the Maldives also has resources to alleviate poverty. Tourism and the local fishing industry are flourishing. Income per person, at $4,200 per year, is the highest of any country in South Asia and is enough that the Maldives is no longer classified in th
13、e “least developed“ category. How much any of its success can be replicated in the larger countries of north Africa or the Persian Gulf is open to debatethe Maldives are home to just 350,000 people, and its democracy cannot be considered to be robust until many years have passed. But even a small ex
14、ample of success should be a welcome model for the revolutionaries on the other side of the Arabian Sea. 1 Which of the following statements is NOT true about the Maldives? （ A） Its a violence-free country. （ B） It was ruled by a dictator for 30 years. （ C） It has transformed into a democratic count
15、ry peacefully. （ D） Legislators play a decisive role in making governments policies. 2 According to the passage, the cabinet resigned because of_. （ A） the unsmooth result of the political transition （ B） legislators dissatisfaction with the cabinets policies （ C） the conflicts between the cabinet a
16、nd me legislature （ D） peoples protest against its policies 3 The sentence “. Egyptians should return the favour.“(Para. 3)implies that_. （ A） the Maldivians learned from the Egyptians in developing democracy （ B） the Egyptians should learn from the Maldives transition to democracy （ C） the Egyptian
17、s should help the Maldivians to build democracy （ D） the Maldivians helped the Egyptians to build its democracy 3 Dear Jack, (1)At your physical yesterday, me nurse measured you at 5 feet 9 inches. You have officially passed your old man. And at 13, youre not done growing. (2)Theres never been a bet
18、ter time to grow into manhood, but not everyone thinks so. NEWSWEEK recently reported on the plight of the “Beached White Male.“ “Man down!“ theyre crying and insisting wed better man up. It got me thinking about what it means to be a man. (3)I always thought that I would become governor, and then I
19、d “be the man.“ But the train tracks got switched, and instead Mom pulled into that station. I came to wonder about my strength. Do you remember when I took you along to my speech about leadership to some Cisco executives in Chicago, where you ran the PowerPoint slides? During the Q he had always lo
20、ved Greek music. 10 The word “choreographers“ in the first paragraph can be best replaced by _. （ A） directors of dance （ B） movie directors （ C） language teachers （ D） photographers 11 Which of the following can NOT be used to describe Galili according to the passage? （ A） An artist with dual citiz
21、enship and linguistic talent. （ B） A very popular artist in the Netherlands. （ C） An artist whose thinking about dance is original. （ D） An artist who is interested in politics. 11 (1)For multinational corporations, tax planning has become an extremely complex affair. It has often been stated that n
22、o multinational corporation possesses the ultimate tax expertise. There are just too many countries and regions involved and thus a web of tax regulations. Therefore, in addition to having their own experts, MNCs rely heavily on local tax experts and legal counsel. (2)Taxes have a very important imp
23、act on foreign direct investment decisions. Taxes will determine the financial structure of a 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 situa
24、tion. The 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
25、systems in the world and their impact on an MNCs global strategy. (3)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
26、 earnings)vary 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. (4)Less developed countries usually have lower corporate tax rates, in order to attr
27、act foreign investment. Thus, Brazil has a rate of 30 percent, and Indonesia has a 40 percent 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 ite
28、ms are tax deductible. 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 earning
29、s in the early years. Other countries allow tax-free investment reserves. These are used at a later stage for investment in underdeveloped areas of countries or are sent when countries are in a recession. (5)A recent type of tax that has won recognition in the European Common Market is value-added t
30、ax(VAT). This is a national sales tax levied at each stage of production 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. (6)Here is an example of how VAT works. A t
31、ree 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 sets aside ten percent of the added value,
32、 or twenty cents, to pay to the government. And so the VAT continues until the final sale. (7)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 taxable income. Further, VAT is eas
33、y 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. 12 The sentence “Brazil has a rate of 30 percent, and Indonesia has a 40 percent rate“ in the fourth paragraph shows that _. （ A） governmen
34、ts attach less importance to corporate tax rates （ B） lower tax rates are set to attract more foreign investment （ C） countries differ greatly in determining taxable earnings （ D） the two countries carry out lower tax rates than developed countries 13 One arrives at taxable earnings when _. （ A） acc
35、elerated depreciation is allowed （ B） asset is written off in the end （ C） all tax-deductible items have been subtracted （ D） tax-free investment reserves are allowed 14 Which of the following is the problem that the VAT system causes? （ A） Rebates on exports. （ B） No tax deductions. （ C） Easy calcu
36、lation and collection. （ D） Economic instability. SECTION B SHORT-ANSWER QUESTIONS In this section there are eight short-answer questions based on the passages in SECTION A. Answer each question in NO more than 10 words in the space provided. 14 PASSAGE ONE 15 What does Mr Nasheed think to be the co
37、ndition of elections holding? 16 What can be inferred from radical Islamic parties in local elections? 17 PASSAGE TWO 17 How does the author feel about the role he is now playing? 17 PASSAGE THREE 18 Why did Google bid for some of Nortels patents? 19 How can Kent Walkers attitude towards the result
38、of the auction be best described? 19 PASSAGE FOUR 20 What did Mr. Galilis moving from Amsterdam to Groningen turn out to be? 21 What is a good dance according to Galilis understanding of dance? 22 PASSAGE FIVE 22 What does tax system mainly include? 专业英语八级（阅读）模拟试卷 110答案与解析 SECTION A MULTIPLE-CHOICE
39、QUESTIONS In this section there are several passages followed by fourteen multiple-choice questions. For each multiple-choice question, there are four suggested answers marked A , B, C and D. Choose the one that you think is the best answer. 【知识模块】 阅读 1 【正确答案】 A 【试题解析】 第 1段第 3句指出 Mr Gayoom独裁统治了马尔代夫长
40、达 30年(B)，同时讲到新总统是通过自由选举产生的，下一段中的 orderly transition都说明了 C说法正确；第 2段第 2句 “议会的立法者有权力阻止政府的政策实施，导致政府内阁成员辞职以示抗议 ”说明 D符合原文， A表述过于绝对，而且第 4段也提到了伊斯兰激进分子让人担忧。由此可以很快判断 A为答 案。 【知识模块】 阅读 2 【正确答案】 C 【试题解析】 根据题干定位到第 2段。该段第 2句指出由于议会的立法者有权力阻止政府的政策实施，导致政府内阁成员辞职以示抗议，由此可以推断由于两个部门的对立使得内阁辞职。 C符合原文意思，故为答案。 B的干扰性最强，dissatis
41、faction(不满 )和 block the governments policies在性质、程度上有根本区别，所以不是原因，予以排除。 【知识模块】 阅读 3 【正确答案】 B 【试题解析】 根据题干定位到 第 3段。该段首句马尔代夫总统指出：在过去很多年马尔代夫的统治者都在效仿埃及，接着他给埃及提出了一系列建议。从这些话中可以看出埃及现在比较不安定，所以这里应该是指 “现在埃及人应该要反过来学习马尔代夫了 ”。 B符合这一意思，故为答案。马尔代夫过去仿效埃及的政治制度，而在过去的 30多年里埃及处于独裁者的统治，不是民主制度，因此 A不符合文意；由第 3段第 2、 3句马尔代夫总统给埃及
42、提出的建议可知， C和 D均不符合文意。 【知识模块】 阅读 【知识模块】 阅读 4 【正确答案】 C 【试题解析】 根据题 干和选项分别定位到第 3-5段。 Male armor had always seemed to fit me well是第 3段的主题句，接着列举了几个例子。 C“因为妻子的成功而骄傲、欣喜 ”不符合 male armor所表示的男性应力求实现自我这一倾向，因此应该选 C。 【知识模块】 阅读 5 【正确答案】 A 【试题解析】 由第 5段第 5句可知，作者认为一个伟大的男人并不一定要在战场、商场或政治上成为英雄，故 A与原文不符，为本题答案。第 5段末句，作者指出：
43、一个强大的男人不会因为别人的伟大而感到有威胁 (B)，而是因自己的伟大而怡然自得 (C)；从第 6段可知，在摆脱 “男性盔甲 ”的束缚之后，作者在伤心或者感动的时候也会哭，但他不认为这样就不像个男人，相反，他觉得自己更像一个真实的人 (D)。因此排除 B、 C、 D。 【知识模块】 阅读 6 【正确答案】 C 【试题解析】 metaphor指暗喻。 A中 “Beached White Male”的意思是 “搁浅了的白人男性 ”，男人被比喻成了船只： B中的 train tracks比喻人生以及事业的轨迹，station比喻作者的妻子事业所进入的领域； D中的 armor比喻自己原来持有的关于男
44、性特质的观念。 C中的 like表示方式，不属于比喻，因此本题选 C。 【知识模块】 阅读 【知识模块】 阅读 7 【正确答案】 C 【试题解析】 第 1段首句说到，一个由苹果、微软和其他科技巨头 (other technology giants)组成的联盟击败了谷歌和英特尔，而这个集团 (The group of companies)还包括黑莓、索尼、爱立信和 EMC，故选 C。 【知识模块】 阅读 8 【正确答案】 A 【试题解析】 第 2段末句说到 Nortel希望交易能在第三季度完成，说明该交易到目前为止还没最终确定；且第 3段末句说这次交易需最终获美加两国法庭的批准，故确定 A说法错
45、误，为本题答案。第 2段第 2句说到该交易的规模和所涉及的金额都是空前的 (unprecedented)，排除 B；接下来说交易对几家大公司有significant interest，故排除 C；第 3段中提到 Google负责人形容拍卖结果是disappointing的，排除 D。 【知识模块】 阅读 9 【正确答案】 B 【试题解析】 本文的主要目的是让读者了解这次北电专利权拍 卖的背景、过程、结果和影响等，所以本题应该选 B。 【知识模块】 阅读 【知识模块】 阅读 10 【正确答案】 A 【试题解析】 第 1段首句的 an artist和第 2句的 choreographers同指 G
46、alili的职业，故可推断 choreographers属于 artist的范畴，结合第 2、 3段对他作品的描述和第 4段第 2句中的 director of dance可知， choreographers指的就是 directors of dance，故选 A。本题首先可以排除的是 C， language teachers不属于 artist的范围，其次通过全文多次出现的 dance可排除 B和 D。 【知识模块】 阅读 11 【正确答案】 D 【试题解析】 第 3段第 2句提到， Galili自言他的舞蹈不会表达特定的政治含义， rarely一词表明他相信政治与编舞格格不入， D中的 i
47、nterested一词不能从文中体现，故选 D。结合第 1段首句中的 artist、第 3句中的 dualcitizenship 和末句可知， A符合文意；第 2段第 1句中的 highly regarded与 B中的 very popular意思相 近；第 7段第 2句提到， Galili对舞蹈的认识独树一帜， C符合文意。 【知识模块】 阅读 【知识模块】 阅读 12 【正确答案】 B 【试题解析】 第 4段首句提到，欠发达国家为了吸引外资采用较低税率；随后举巴西和印尼为例说明这一点。 B正好表达了原句的意思，故为正确答案。文中并未提及 “政府不重视企业所得税 ”，排除 A； C讲的是应纳
48、税收入问题，也排除； D表述过于表面化，不能反映原句的深层含义，故也不选。 【知识模块】 阅读 13 【正确答案】 C 【试题解析】 第 4段第 5句指 出，它们在计算应纳的税之前确定哪一些是可以减免的，换句话说，那些可以被减免的就是免税项。由此可知，减去免税项就可以得出应纳税的收入，故 C正确。由第 4段可知， A、 B、 D是不同国家为确定自己国内应纳税收入所采取的不同做法，不是计算应纳税收入的方法，故均错误。 【知识模块】 阅读 14 【正确答案】 D 【试题解析】 末段末句提到，尤其在其起源的西欧，增值税常被指责在一些国家造成了严重的通货膨胀。据此说明增值税造成了经济不稳定，故选 D。
49、 A、 C均为VAT系统的优点，故不能选； B没有原文依据，也可排除 。 【知识模块】 阅读 SECTION B SHORT-ANSWER QUESTIONS In this section there are eight short-answer questions based on the passages in SECTION A. Answer each question in NO more than 10 words in the space provided. 【知识模块】 阅读 15 【正确答案】 Only after a constitution is in place 【试题解析】 第 3段第 3句说只有在宪法到位之后选举才应该举行，结合上下文可知这是 Nasheed先生的看法可见 Only after a constitution is in place为答案。 【知识模块】 阅读 16 【正确答案】 They lost peoples support 【试题解析】 第 5段首句指出激进的伊斯兰党派分子去年在地方选举中只获得2的选举投票，可推断出他们已失去人心，故答案为 They lost peoples su
