国家开放学电高级英语阅读(1)纳税筹划网络课形考网考作业(合集)答案
高级英语阅读(1)网络课答案
形考务（70分）
Chapter 1 Exercise（分值7分）
题目1
I Vocabulary skills（3 points）
Look at the columns below Match each vocabulary word on the right with the correct definition on the left (05 points each)
1the bus or subway
2proof of completion of courses of students
3money for students from scholarships grants or loans
4formal talks by professors or instructors on subjects of study
5courses by video video conferencing or computers to students in different places
6the points or grade a student gets on a test
答案：
II Reading Comprehension (4 points)
Read the passages then answer the questions that follow (1 point each )
Experiencing Culture Shock
A When Eliza James arrived at the University of Xian she was excited to live in a new country to improve her Chinese and to experience a culture so different from her own But soon her excitement turned to frustration as she encountered one roadblock after another I felt like I couldn＇t accomplish anything My dorm room had no heat I couldn＇t get into the classes I wanted and every time I asked someone for help they gave me the runaround I felt like no one was listening to me Eliza met with administrators sent letters of complaint and even contacted the consulate in Beijing but she got nowhere What Eliza didn＇t realize was that her American approach to solving problems was very different from the Chinese one in which patience and negotiation skills are key She soon learned how to solve problems within the cultural norms of Chinese society instead of forcing her own values onto those around her I finally feel like I fit in and that I know what I＇m doing In fact it＇s really fun being in a place that＇s so incredibly different from what I am accustomed to
B Yoshi Yamamoto is a junior at a small college outside of Boston Although he is an honors student now Yoshi didn＇t always have such an easy time studying in America Teaching methods are very different here than they are in Japan It took me a long time to get used to learning in seminars and discussing ideas with my classmates At first it seemed like I wasn＇t actually learning anything Yoshi＇s reaction was to totally withdraw he didn＇t participate in class discussion he spent lots of time alone in his room and he even skipped class on occasion I thought I could teach myself Now I recognize the value of the US academic system and I am able to adapt it to my own learning style
C Both Eliza and Yoshi experienced what is called culture shock psychological disorientation due to living in a new culture For many international students studying abroad can offer exposure to new cultures and an opportunity to study new fields and languages However it also offers the greater challenge of trying to function in a foreign culture Studying and reading about a certain culture is poor preparation for the reality of living in it According to psychological studies the four stages of culture shock are 1 euphoria 2 hostility 3 gradual adjustment and 4 adaptation Culture shock can be manifested in many ways homesickness boredom stereotyping of or hostility towards the host culture overeating or overdrinking withdrawal and inability to work effectively
D Different people experience different levels of culture shock and react in different ways For example Eliza got angry while Yoshi withdrew from society The most important thing to remember is that culture shock is normal it is not something to be ashamed of Luckily there are some things international students can do to make their adjustment to a new country go more smoothly For instance they can stay in touch with family and friends from home join international student organizations meet people from their own countries and get involved in campus activities Most importantly they can adjust to life abroad by keeping a sense of humor and trying to remain positive
Recognizing Paragraph Topics（choose the paragraph letter）
题目2
7 an explanation of culture shock
选择项：
A A
B B
C C
D D
题目3
8 ways that students can adjust to living in a new country
选择项：
A A
B B
C C
D D
题目4
9 the experience of an international student in the United States
选择项：
A A
B B
C C
D D
题目5
10 the experience of an international student in China
选择项：
A A
B B
C C
D D
Chapter 2 Exercise（分值7分）
题目1
I Vocabulary Skills（2 points）
Sometimes examples can explain the meaning of a word or phrase For example sun rain and wind are examples of kinds of weather Look at the columns below Match each vocabulary word or phrase in the first column with the examples in the second column (04 points each)
1kinds of extreme weather
2Earth’s natural materials and gases
3 diseases or health disorders
4 seasons of the year
5 natural areas or regions of the earth
答案：
II Reading Comprehension (5 points)
Complete the following statements by choosing the best from the answers A B or C (1 point each)
Seasonal Affective Disorder More than Just the Blues
A Joshua dreads the winter months not only because of the cold New England weatherthe sleet snow wind and rainbut because as the seasons change from summer to fall to winter the days get shorter As the days get shorter he starts feeling depressed and irritable and spends more and more time at home eating and sleeping A graduate student in philosophy Joshua finds that he gets little work done during the winter months and has trouble paying attention in class and concentrating on his research I soon realized that what I thought was just the ＇winter blues＇ was something more extreme than that Josh visited a doctor who diagnosed him with SAD
B Seasonal Affective Disorder or SAD is a kind of depression that occurs seasonally It is associated with the long hours of darkness and lack of sunlight during the winter months (people with SAD usually feel worse from December through February) Scientists don＇t completely understand the exact causes of SAD but they believe it is related to a biochemical imbalance in the hypothalamus The hypothalamus is the basic part of the brain that controls the body＇s breathing heartbeat metabolism and hormone release The effects of SAD include moodiness irritability low energy increased appetite for carbohydrates (foods such as potatoes rice and bread) difficulty concentrating and the tendency to oversleep
C Although doctors described SAD for the first time in 1984 humans have probably dealt with the disorder for thousands of years It is not a coincidence that many cultures have important celebrations during the short days of the winter months Christmas Hanukkah and Winter Solstice celebrations all occur in December These celebrations involve lighting candles in order to bring light warmth and happiness to an otherwise depressing time of year
D So what can SAD sufferers do to feel better Naturally they need more light For people who have mild cases of SAD exercising in the morning sun could be enough to help them Phototherapy or light therapy is usually prescribed for people who have more serious cases of the disorder In light therapy patients sit in front of a light box a strong artificial light for up to four hours a day Phototherapy is effective in over 80 of SAD cases and patients usually see results within three to four days Although the symptoms of SAD are similar to those of clinical depression traditional antidepressants have not proven useful in treating SAD While psychological counseling cannot treat the symptoms of SAD it is recommended to help SAD sufferers learn to accept and deal with their illness
题目2
6 Joshua starts feeling depressed and irritable in the winter because
选择项：
A he gets little work done
B he suffers from Seasonal Affective Disorder
C he is a graduate student in philosophy
题目3
7 Seasonal Affective Disorder or SAD is a condition that researchers believe affects people during the winter months Scientists believe it is caused by
选择项：
A breathing heartbeat metabolism and hormone release
B moodiness irritability loss of energy increased appetite difficulty concentrating and sleepiness
C lack of sunlight and a biochemical imbalance in the brain
题目4
8 Humans have probably struggled with SAD since
选择项：
A ancient times
B December
C 1984
题目5
9 People who suffer from SAD can to feel better
选择项：
A do light therapy
B take antidepressant drugs
C eat carbohydrates
题目6
10 This passage talks about_____
选择项：
A what the SAD effects are
B Both A and B
C how to help SAD suffers
Chapter 3 Exercise（分值7分）
I Reading Comprehension (5 points)
Read the passages then answer the questions that follow (1 point each )
Fast food can be good food
Many people are too busy to prepare and eat three nutritious meals a dayso they turn to the convenience of fastfood restaurants Many of the items at fastfood restaurants snack bars and food stands are fattening and not very nutritiousBut fast food doesn’t have to be unhealthyyou can eat at fastfood restaurants and still eat well
Pay Attention to Calories and Fat Content
By paying attention to the number of calories and fat that a food item has you can make smarter choicesCalories are units for measuring how much energy a food will producecondsider two fastfood meals A quarterpound hamburger with cheese jumbosize friesand a 16ounce soda have a total of 1535 calories and 76 grams of fat a broiled (cooked under direct heat or over a flame )chicken sandwich a side salad with lowfat dressingand a glass of water at the same fastfood restaurant have only 422 calories and 7 grams of fat but maybe you really want a hamburger and fries wellyou can have a small hamburgera small serving of friesand a glass of waterAt a total of 490 calories and 20 grams of fatthat’s still a much smarter choice than the large burger friesand 20 grams of fat that’s still a much smarter choice than the large burgerfriesand sada
There’s More That You Can Do
There are a few additional things you can do to make sure you eat well in fast food restaurantSFirst of allsay no when the cashier asks you if you want to supersize you meal (order an extra large portion of each item)Second ask for no mayonnaise or sauceor ask for it on the side (in a separate dish)Thirdsubstitute(use something instead of something else)healthy foods for fatty ones For exampleinstead of ordering deepfried tempuraorder fresh vegetablesInstead of ordering a beef burrito with lots of cheese and sour creamorder a vegetable burrito with beans and riceand don’t eat the chipsAnother thing you can do is order a side salad or a vegetable soup and eat it firstThat wayyou will eat some vegetablesand you won’t be able to eat as much of your burger and friesFnallyeat slowly and stop eating when you’re full It sounds simplebut many people keep eating even after they become full
题目1
1What is the main idea of this article ________
选择项：
A It’s smart to eat foods with low calories and fat content
B Fast food is always bad for you
C You can eat well in fastfood restaurant
D Fastfood restaurants are the best the place to find healthy foods
题目2
2A small hamburger and small firies has __________
选择项：
A more calories and fat than a chicken sandwich and a salad
B the same amount of calories and fat as a chicken sandwich and a salad
C fewer calories and fat than a chicken sandwich and a salad
D the same amount of calories and fat as a large portion of fries
题目3
3Some things you can do to eat well in fastfood restaurants are________
选择项：
A ask for eatra manyonnaise and sauce and say no to surpersizing
B order a vegetable burrito instead of chips and eat sour cream
C order smaller portions and eat all the food you order
D order healthy foods instead of fatty ones and drink water
题目4
4Manyonnaise and sauces probably_________
选择项：
A make you eat less because they make you feel full sooner
B make you eat more because they make your food taste better
C have a lot of fat and calories
D don’t have a lot of fat and calories
题目5
5 By eating a salad or soup before the rest of your meal_______
选择项：
A you eat less of the rest of your meal
B you eat more slowly
C you get full sooner
D you eat the rest of your meal more quickly
II Vocabulary skills（2 points）
Read the paragraph below and fill in each blank with a word from the box (04 points each)
题目6
changes damaging losing global available
The growing similarities in diet and eating habits around the world are influencing people of various cultures in different ways For example Western foods are 6 damaging health in the industrialized island country of Japan Instead of small meals of seafood rice and vegetables the typical Japanese diet now includes large amounts of meat dairy products and desserts like tiramisu a rich Italian dish full of chocolate cheese and sugar According to Japanese health researchers such 7 changes in eating habits are related to a great increase in health problems such as heart disease strokes cancer and diabetes On the other hand the changing 8 global diet is having the opposite effect on the people in the CzechRepublic The government of this European nation no longer supports meat and dairy products financially so the cost of these foods is going up In contrast fresh fruits and vegetables are becoming more widely 9 available from private markets and stands Cooks are even serving salads to schoolchildren and families are eating healthier homecooked meals For these reasons fewer Czech men are having heart attacks the women are 10 losing a lot of weight and most people are living healthier lives
Chapter 4 Exercise（分值7分
I Vocabulary Skills（2 points）
题目1
Match each vocabulary word on the left with the correct definition on the right (04 points each)
1make sense
2pedestrians
3vehicle
4teenager
5fine
答案：
II Reading Comprehension (5 points)
Complete the following statements by choosing the best from the answers A B C or D (1 point each)
These days it’s getting easier and easier to find your way around Some people have GPS devices in their cars to make sure they don’t get lost GPS stands for Global Positioning System These devices use satellites in space to see where you are and give you directions to where you want to go And if you don’t have a GPS device you can simply go online to get stepbystep directions Websites like MapQuestcom and mappointmsncom can produce a map and directions in just a few seconds But how do they do it
MapQuest® uses data (information) from a few different sources to produce directions and maps Before MapQuest® went online it sold regular paper maps in places like gas stations The website uses the data from those paper maps information from digital mapping companies and government databases At the moment MapQuest® uses more than 30 computers to read all this data and provides users with millions of maps every day
In order to find the best route (way or path) from one place to another MapQuest® first has to look at all possible routes Then MapQuest® looks at each part of each possible route It considers the types of roads on the different routes Are they dirt roads paved roads freeways or city streets It looks at how many turns there are in each route and what kinds of turns they are Are they right turns or left turns It also considers the speed limit on each road and how many intersections there are An intersection is a place where two or more roads cross each other
MapQuest® can also tell you how long your trip will take you It does this by doing some math MapQuest® bases its estimated driving times on the length and speed limit of each part of the route and the amount of time it probably takes to get through each intersection For example it allows more time for a left turn at an intersection than it does for a right turn Someday maybe we will have cars that can just drive us wherever we want to go but for now mapping websites make it a little harder to get lost
题目2
6What is the main idea of this article
选择项：
A Why mapping websites don’t work well
B Why mapping websites are better than paper maps
C How mapping websites work
D How the first mapping website started
题目3
7According to the article MapQuest®______
选择项：
A started as maker of government databases
B started as an Internet company
C uses millions of computers to read data
D starting by selling paper maps
题目4
8When you search for directions the first thing MapQuest® does is_______
选择项：
A consider how many turns you want to take
B print out a map and directions
C estimate driving time
D look at all possible paths
题目5
9When it’s deciding on the best route MapQuest® probably chooses ________
选择项：
A the route with the most turns
B dirt roads instead of paved roads
C freeways instead of dirt roads
D city streets instead of freeways
题目6
10 To estimate your driving time MapQuest® considers _________
选择项：
A the distance between turns on your route
B the speed limit for half of the route
C the fastest and slowest speed limits on your route
D the speed limits and types of turns on your route
Chapter 5 Exercise（分值7分）
I Reading Comprehension (5 points)
Read the five mainidea questions that follow about the information in the reading Three details correctly answer each question Cross out the untrue unrelated detail (1 point each )
题目1
1 What are the definitions of the two main types of families
选择项：
A Human beings lived in looselyrelated groups Each group had a common ancestor long time ago
B The nuclear family consists of two parents and their biological or adopted children
C The extended family may include grandparents parents children and relatives living together on the same street or in the same area
D The nuclear family is the same as the extended family
题目2
2 What are the reasons for the changes in the structure of the family
选择项：
A The divorce rate went down and the birthrate began to rise in the early 1900s in the United States
B Couples did not want many children then
C In the early 1900s in the United States the divorce rated went down and the birthrate went down
D At that time couples were staying married for few years
题目3
3 What happened to families in industrialized countries in the 1930s and 1940s
选择项：
A Before and during World War II families faced few financial problems and women didn’t have to work away from home
B Men were at war so women had to work outside the home
C Before and during World War II families had problems
D Families had serious financial problems during World War II
题目4
4 What changes will happen to family structure during the next decades
选择项：
A Divorces would be fewer mothers would stay at home after the war
B Children began living at home longer
C After the war family structure changed back
D After the war there were more divorces and fewer stayhomemothers
题目5
5 What will families be like in the future
选择项：
A Many people want the traditional twoparent family back
B Twoparent family will probably come back and all other family forms will end
C Unmarried parents with adopted or foster children and oneperson households
D There may be more singleparent families
II Vocabulary Skills（2 points）
Read the paragraph below and fill in each blank with a word from the box ( 04 points each)
题目6
living extended category typical believe
The Family of the Future
Many people today would like the traditional twoparent family back—that is to say they want a man and a woman to marry for life they also think the man should sport the family and the woman should stay home with the children However few families now fall into this 6 category In fact if more women decide to have children on their own the singleparent household may become more 7 typical than the traditional family in many countries Also unmarried couples may decided to have more children—or they might take in foster children or adopt And because people are staying single and 8 living longer (often as widows) there may be more oneperson households in the future On the other hand some people 9 believe similar events happen again and again in history If this is true people may go back to the traditional 10 extended or nuclear family of the past Others think the only certainty in history is changing in other words the structure of the future family could begin to change faster and faster—and in more and more ways
Chapter 6 Exercise（分值7分）
I Vocabulary skills（2 points）
Complete the following statements by choosing the best from the answers A B C or D （04 points each）
题目1
1 Some examples of the architecture of old Europe are the magnificent cathedrals and castles The design and building styles of modern architecture are excellent too What does the noun architecture mean in these sentences
选择项：
A the place with significant civilization everywhere
B people that study the culture of old Europe and other societies
C the art and science of designing the study of classical literature
D the form and plan of buildings and other structures
题目2
2 Perhaps the real beginning of civilization—with its scientific and technological discoveries and inventions—was in the Middle East and Africa Over five thousand years ago those ancient civilizations had astronomy mathematics medicine government and so on Which word is a synonym of the word civilization
选择项：
A technology
B cathedral
C culture
D astronomy
题目3
3 The cultural legacy of ancient Chinese and Indian peoples included walled cities the first governments tools for work and weapons for protection odern peoples built on this legacyWhat is a possible explanation of the word legacy
选择项：
A ideas and achievements passed from earlier generations to modern society
B a gift of money that somebody gives to another person
C international business conducted in cities and government structures
D the state or condition of being legal not against the law
题目4
4 For me the idea of ancient culture creates a contradiction in definitions said Karen going against Mei’s views Only modern things can be part of cultureOf course people that like classical art and music will contradict me
What might the noun contradiction mean
选择项：
A the opposition of two opinions
B wearing a Hawaiian shirt in an ancient culture
C the short forms of two words together
D to put words together
题目5
5 Because of the worldwide media—movies TV CDs the Internet newspapers magazines—everybody knows the same information plays the same music and enjoys the same jokesHow might you define the phrase the media
选择项：
A the combination of visual sound and printed ways to send ideas around the world
B communication styles include motions gestures and facial expressions
C the tradition of being in the middle—not on the extremes of possible views
D events that appear in the daily news and that everyone knows about
IIReading Comprehension (5 points)
Decide whether the following statements are true or false Write T for True and F for False （1 point each）
题目6
Many visitors to different countries don’t realize how important it is to understand a country’s culture Sometimes people learn this lesson by making a big crosscultural blunder or embarrassing mistake In business situations these blunders can cost a lot of money or end business relationships
6It is important to understand other people’s cultures before you do business with them
选择项：
A F
B T
题目7
For example one company wanted to sell toothpaste in Southeast Asia In their advertisements they claimed that their toothpaste whitens teeth They didn’t understand that many of the local people chewed betel nuts to make their teeth black and that these people thought black teeth were attractive
7 The toothpaste company probably kept using the same advertisement in Southeast Asia
选择项：
A F
B T
题目8
In another case a car company tried to sell a car called Matador in a Spanishspeaking country The company thought that it was a strong name because it means bullfighter In Spanish matador is indeed a noun meaning bullfighter But it is also an adjective meaning killing Imagine driving around in a car called Killing
8 The car company that tried to sell a car to a Spanishspeaking country probably didn’t sell many Matador cars in that country
选择项：
A F
B T
题目9
A European businessman had an important meeting with a company in Taiwan He wanted to bring gifts for the people he was meeting with He thought that something with his company’s logo on it would be a nice gift So he bought some very nice pocket knives and had his company’s logo printed on them He didn’t know that giving a knife as a gift symbolizes cutting off a friendship
9 The European businessman probably researches new cultures before he visits them now
选择项：
A T
B F
题目10
It’s very easy to make blunders like these people did But it’s also very easy not to Before you visit a new country research that country’s customs and etiquette (social rules for polite behavior) You can find a lot of information online Just go to a search engine and type in key words like crosscultural etiquette or cultural information Taiwan By spending a few minutes doing research you can save yourself from a lot of embarrassment and make sure you don’t accidentally offend anyone
10 What you can disagree with people to save yourself from making crosscultural blunders
选择项：
A T
B F
Chapter 7 Exercise（分值7分）
I Reading Comprehension (5 points)
Decide whether the following statements are true or false Write T for True and F for False on the Answer Sheet (1 point each)
题目1
For instance a doctor doesn’t always have time to thoroughly explain an illness In these cases the Internet can be a valuable resource—a place to read all about the causes symptoms and remedies for an illness
1 One benefit of using the Internet as a medical resource is it has a lot of information about illnesses and diseases
选择项：
A F
B T
题目2
For example some websites claim that sniffing (smelling) a newspaper can cure nausea (the feeling of being sick to your stomach and wanting to vomit)
2 One possible remedy for nausea is drinking a lot of tea
选择项：
A T
B F
题目3
Other websites suggest that a person with a cold should keep a piece of raw garlic in his or her mouth all day and bite down on it every few minutes to release the juice People with smelly feet are told to soak their feet in tea for half an hour
3 The websites remedies might be unpleasant or odd but they probably will cause harm And who knows They might actually be unhelpful
选择项：
A F
B T
题目4
An herbal remedy for helping your memory may also be a blood thinner So if your doctor prescribed (put you on) a blood thinner and you start taking this herb without asking your doctor about it a simple cut could be deadly you might not be able to stop bleeding
4 A person who is taking a prescribed drug should probably talk to the doctor before taking an herbal remedy
选择项：
A F
B T
题目5
The bottom line is this be careful when using the Internet as a health resource Use it to find information that you can discuss with your doctor But don’t spend a lot of money on miracle cures
5 The best way to use the Internet as a medical resource is to read about your illness and discuss what you find out with your doctor
选择项：
A T
B F
II Vocabulary skills（2 points）
Read the paragraph below and fill in each blank with a word from the box ( 04 points each)
题目6
disease substance classification prevent figure
In a smalltown farm market hundreds of elderly people drink a glass of sour dark cherry juice every day These happy senior citizens some of them over the age of 90 claim that the natural fruit juice cures—or at least decreases—the pain of their arthritis a 6 disease of the joints of the aging body It’s a folk remedy not a proven medical therapy Nevertheless science is beginning to 7 figure out why sour cherry juice might work to improve the health of patients with arthritis The secret is in the 8 substance that gives the cherries their dark red color It belongs to a 9 classification of natural nutrients that color blueberries strawberries plums and other fruits—and vegetables too Moreover these coloring substances may help to 10 prevent serious health disorders like heart disease and cancer In other words vitamins and fiber are not the only reasons to eat fruits and vegetables To take advantage of natural whole foods advise nutritionists
Chapter 8 Exercise（分值7分）
I Vocabulary Skills（2 points）
Complete the following statements by choosing the best from the answers A B C or D ( 04 points each)
题目1
1At all hours the media offer language learners reallife audio visual instruction and practice in aural comprehension
选择项：
A hospital and health information
B understanding spoken language
C the answers to test questions
D reallife experience
题目2
2 Highquality TV programming —a good plan of shows about various fields of study—can increase people’s knowledge and improve their thinking abilities
选择项：
A scientific and medical shows
B movies with good music
C academic lecture courses
D choice and organization of shows
题目3
3 Television and video provide almost everyone with good entertainment—a pleasant way to relax and spend free time at home
选择项：
A amusement or pleasure
B freedom from worry and tension
C relaxation through exercise
D fun through serious study
题目4
4 Images of violence on the screen scare people giving them terrible nightmares when they sleep
选择项：
A dark stormy weather
B bad conditions
C physical disabilities
D behavior that hurts people
题目5
5 The talk shows of trash TV make instant stars of real people with strange or immoral ideas who tell their most personal secrets shout angrily and attack one another
选择项：
A valuable programs
B negative effects
C shows without quality
D normal life stories
II Reading Comprehension (5 points)
Complete the following sentences by choosing the best from the answers A B C or D (1 point each)
A
Everyone makes mistakes or so the saying goes But have you ever heard about mistakes in Hollywood When most people think of Hollywood they think of blockbusters (very successful movies) highpaid actors glitz and glamour But according to one Website many Hollywood movies are full of mistakes Some are technical errors For instance in a scene of the sciencefiction adventure film The Matrix when the main character steps out of his car the viewer can clearly see the camera crew in the car window In another scene the same character is typing on his computer yet the computer screen is blank Other movie mistakes are historical For example the epic Gladiator an Oscar winner is known for having lots of historical errors Throughout the movie the gladiator Maximus refers to his home in Spain and the other characters call him the Spaniard However in 180 AD when the movie takes place Spain as a country or even as a concept didn＇t exist yet At another point in the movie Maximus says that his homeland of Spain has the best horses But horses weren＇t brought to the Iberian Peninsula until the invasion of the Moors (North Africans) in 711 AD more than 500 years after the movie takes place The historical drama Titanic another Oscar winner also has its share of historical blunders The Titanic sunk in the year 1912 So why is one of the characters wearing a digital watch In fact movie watchers have found over 100 mistakes in The Matrix Gladiator and Titanic Can you think of any errors in your favorite films
B
How susceptible are you to advertising Has a TV commercial or magazine ad ever made you buy the product that was advertised If so perhaps you have been subjected to subliminal advertising Subliminal advertising is a kind of advertising that appeals to the subconscious The word subliminal comes from the Latin sub meaning lower beneath or under and limen meaning threshold (the level at which something begins to happen) Thus subliminal advertising stimulates your brain at a level below conscious perception You cannot see hear or perceive subliminal ads but they may affect you just the same
There are two main types of subliminal ads The first involves flashing messages quickly during a commercial or film The messages appear and disappear so rapidly that the mind cannot process them consciously but it might receive them passively at a subconscious level James Vicary a market researcher first introduced this kind of subliminal advertising in 1957 when he flashed the words Eat Popcorn and Drink CocaCola every five seconds during a movie The messages couldn＇t be seen yet Vicary claimed that the moviegoers＇ brains could perceive them Coke sales went up by 18 and popcorn sales by over 50 More recently the same type of subliminal advertising was used in a negative ad for a political campaign In the ad the word rats flashed up briefly during the part of the ad describing one party＇s healthcare plan The purpose was to associate that opposing party with the negative word rats The second kind of subliminal advertising involves hiding or incorporating images into visual advertisements A wellknown example is on a package of a famous brand of cigarettes Some say that if you look closely you can see the image of a man who is sexually aroused In fact a lot of subliminal advertising involves sex coming from the idea that sex sells One media researcher claims that everything from crackers to alcohol to soda has used subliminal sexual imagery to appeal to buyers
Although studies show that consumers believe strongly in the power of subliminal ads no one can prove the effects of subliminal advertising Psychologists and others who study subliminal stimuli have not been able to show that subliminal advertising actually works Many advertising researchers believe that traditional ads in which a powerful image is used to sell a product are more effective than subliminal advertising All the same it still remains a controversial topic one that is on the mind of buyers and sellers alike
题目6
6 What is the best title for the Paragraph A
选择项：
A The Success of Hollywood Movie Madness
B Hollywood Bloopers Mega Movie Mistakes
C History or Hollywood Hollywood Interprets Famous Historical Events
题目7
7 What is the best title for the Paragraph B
选择项：
A The Effect of Advertising on the Human Brain
B Sex Sells This History of Sex in Advertising
C Subliminal Advertising What Is It Does It Work
题目8
8The Moors invaded Spain ______ the movie Gladiator takes place
选择项：
A before
B after
C since
题目9
9 Another word for mistake is ______
选择项：
A error
B blunder
C A and B
题目10
10The subconscious is the part of the brain that _______
选择项：
A passively notices and remembers information
B actively notices and remembers information
C does not notice or remember information
Chapter 9 Exercise（分值7分）
I Vocabulary Skills（2 points）
题目1
Which of the words below contain a prefix with a negative meaning Choose N Choose X for the words without negative meanings ( 04 points each)
discourage
答案 N
disrespect
答案 N
illustrate
答案 X
instant
答案 X
illegal
答案 N
II Reading Comprehension (5 points)
Complete the following statements by choosing the best from the answers A B C or D (1 point each)
Meeting the Perfect Mate
What is the best way to meet the perfect husband or wife I am continuing to interview students on campus trying to answer this question for my sociology class So far people have mentioned arranged matches discos and bars computer dating services and personal ads One guy even said he thought supermarkets were the best places to meet women I guess you can talk a lot about a head of lettuce
I decided to go to the school cafeteria to interview some people there
I think date cafés are the best way to meet people said my friend Rahul
Date cafés What＇s that I asked
Well a date café is both a café and a dating service You go to the café order a cup of coffee or whatever you want and look through people＇s profiles Then if someone interests you you can send him or her an email and arrange a date at the café You can also fill out your own profile and have people email you The form asks you about everything from looks to interests to religion The date café is a relaxed way to make contacts
Are there many of them around I asked
Hmm Well there＇s one near campus called Drip In fact I had a Drip date just last week said Rahul
Drip But isn＇t that a word that＇s used to describe someone who is dull and boring It doesn＇t sound too promising
Yeah well it＇s funny you say that because my date was pretty uninteresting She barely talked at all and she kept looking down at her coffee mug
Well what about a mail order bride said Rahul＇s roommate Joni
A what I asked
A mail order bride You know you search for your wife in a catalog and the next thing you know you＇re married With the Internet it＇s easier than ever she said
Ugh that sounds awful I said Have you ever met anyone who has done that
Yes my uncle did it His marriage ended a year later The truth is I＇m against it Usually the women come from poor countries and don＇t know what they＇re getting into My uncle＇s wife had a really hard time adjusting and went back to her country as soon as they split up
I think mail order is out Any other suggestions
I find that meeting people through classes or extracurricular activities is a good idea said Michelle For instance I signed up for a Japanese cooking class both because I like Japanese food and because I thought I might meet someone nice with similar interests
And did you
Yeah I made lots of friends Sumi Katrina Mariahno guys though The class was 90 women In fact now that you mention it the same thing happened with the salsa class the pottery class and my Tai Chi class I met a lot of nice women but I definitely did not find the man of my dreams
Last I interviewed a couple in the library
Friends they said We met through friends It＇s the best way to find the perfect mate
Really I said And why is that
Well your friends usually know what you like And also you know the person is someone you can trust not like meeting someone in a bar or a supermarket For instance we met because Chris＇s lab partner thought we would really get along
Yeah Scott and I met and I immediately liked him I emailed him and it took him three months to email me back
Well I＇m a little shy but it eventually worked Here we are a year later and still together
Well that＇s the best story I＇ve heard yet I said But if I＇ve learned one thing in this study it＇s that meeting someone special no matter how you do it is difficult
题目2
6If you interview someone you __
选择项：
A ask himher a lot of questions
B ask himher to fill out a form
题目3
7 A person＇s profile probably __
选择项：
A shows a picture of the person
B tells something about the person
题目4
8 A drip is __
选择项：
A a kind of computer dating service
B a dull boring person
题目5
9 If something is awful it＇s __
选择项：
A interesting and unusual
B unpleasant and bad
题目6
10 If you and your mate split up you __
选择项：
A end your relationship
B get engaged
Chapter 10 Exercise（分值7分）
I Reading Comprehension (5 points)
Decide whether the following statements are true or false Choose T for True and F for False (1 point each )
题目1
Competition in Olympic sports is supposed to be fair However in judged sports fairness is impossible Therefore judged sports should be banned from the Olympic games A judged sport is any sport that requires judges to determine a winner For example gymnastics figure skating half pipe (snowboarding) and diving are all judged sports
1The writer believes judged sports should be eliminated from the Olympics
选择项：
A T
B F
题目2
Why do I believe that judged sports should be eliminated from the Olympics First of all judges don’t see everything For example a mistake in figure skating can happen in a fraction of a second If a judge blinks or looks away for a moment he or she might miss the mistake and give the skater a higher score than the skater deserves
2One reason that judged sports should not be allowed in the Olympics is that judges can have different opinions
选择项：
A T
B F
题目3
Second two judges can disagree about which athlete gave the best performance In sports in which the difference between gold and silver is usually a few hundredths of a point this kind of subjectivity is unacceptable Can anyone really say with certainty that a gymnast who receives a score of 9825 is a better gymnast than one who scores 9823
3One argument against banning judged sports from the Olympics is that people should stop arguing about it
选择项：
A T
B F
题目4
A lot of people claim that judged sports are subjective and should not be allowed in the Olympics They feel that only sports that are measured objectively for things like speed such as swimming track and skiing should be allowed because judges can’t be objective and fair I disagree with these people Why I believe that no sport is 100 fair and objective
4 The writer here believes all sports are objective
选择项：
A T
B F
题目5
Some athletes may win because their equipment is better than their opponents’ equipment For example in the 2000 summer Olympics some swimmers wore controversial hightech suits The maker of the suit claimed that the fabric could make a swimmer 3 faster No one could prove that this was true but they couldn’t prove that it wasn’t true either
5 The equipment can be one reason that decides athletes’ sports scores
选择项：
A T
B F
题目6
II Vocabulary Skills（2 points）
Match the following vocabulary items on left with their possible explanations on right ( 04 points each)
coworker
contribute
promotion
progress
intermission
答案：
形考务二（30分）
破冰行动（属章：Guidelines分值5分需教师批阅）讨区
异国特色食谱（属章：Chapter 3分值5分需教师批阅）讨区
身边家庭模式（属章：Chapter 5分值5分需教师批阅）讨区
新闻采访稿（属章：Chapter 8分值5分需教师批阅）互动评价
网表现（属章：章节分值10分需教师批阅）
纳税筹划网络课答案
形考务1
单选题（10道40分）
题目1
税务筹划逃税抗税骗税等行根区具（ ）
选择项：
A 合法性
B 前瞻性
C 行性
D 违法性
题目2
选项中属累进税率形式（ ）
选择项：
A 超额累进税率
B 定额累进税率
C 超率累进税率
D 全额累进税率
题目3
选项中属纳税（ ）
选择项：
A 代收代缴义务
B 外国国籍
C 居民企业
D 代扣代缴义务
题目4
税收筹划纳税（ ）相关事项安排规划
选择项：
A 生产营行发生
B 纳税义务发生前
C 纳税义务发生
D 生产营行发生
题目5
税收筹划目标（ ）
选择项：
A 成化
B 税负化
C 企业利润化
D 企业价值化
题目6
列关独资企业合伙企业征收税表述错误（ ）
选择项：
A 合伙企业生产营采先分税原
B 实行查账征收方式独资企业合伙企业改核定征税方式查账征收方式认定年度营亏损未弥补完部分逐年延续弥补
C 合伙企业名义外投资分回利息者股息红利应例确定投资者分利息股息红利项目计征税
D 合伙企业投资者企业资金家庭成员支付企业生产营关消费性支出视企业投资者利润分配
题目7
列单位属企业税纳税 （ ）
选择项：
A 股份制企业
B 营企业
C 合伙企业
D 外商投资企业
题目8
国实行法税制度（ ）企业税独立纳税营亏损抵母公司利润
选择项：
A 总公司
B 子公司
C 母公司
D 分公司
题目9
列关企业税收入确认时间表述正确 （ ）
选择项：
A 接受捐赠收入合约定接受捐赠资产日期确认收入实现
B 租金收入承租实际支付租金日期确认收入实现
C 股息红利等权益性投资收益投资方实际分配利润日期确认收入实现
D 利息收入合约定债务应付利息日期确认收入实现
题目10
需时缴纳企业税税（ ）
选择项：
A 合伙企业
B 体工商户
C 独资企业
D 公司制企业
二选题（5道30分）
题目11
递延纳税筹划法（ ）
选择项项：
A 企业没减少税款缴纳
B 获取货币时间价值相收益
C 推迟纳税义务发生时间
D 企业减少税款缴纳
题目12
税收辖权筹划法（ ）
选择项项：
A 避免成行域辖权国家征税象
B 减轻消关国家纳税义务
C 避免成行居民辖权国家公民
D 避免成行居民辖权国家居民
题目13
税收遇差（ ）承担全面纳税义务
选择项项：
A 分公司
B 母公司
C 子公司
D 总公司
题目14
企业利纳税身份进行税收筹划达节省税金支出目列说法正确（ ）
选择项项：
A 子公司具独立法资格通常履行该国居民企业样全面纳税义务
B 应避免作非居民纳税选择作居民纳税
C 应避免作居民纳税选择作非居民纳税
D 分公司具独立法资格通常履行该国居民企业样全面纳税义务
题目15
财产组织形式法律责权限国际通常企业组织形式分（ ）三类
选择项项：
A 公司制企业
B 合伙企业
C 合资企业
D 独资企业
三判断题（10道30分）
题目16
然逃避缴纳税款然犯罪体层次量刑幅度判处期徒刑者拘役进行处罚
选择项：
错
题目17
根国税法规定 居民纳税源国境缴纳税
选择项：
错
题目18
税收抵免指居住国允许非居民纳税国税法规定限额已源国缴纳税款抵免居住国应缴纳税额部分
选择项：
错
题目19
税收筹划纳税纳税义务发生时相关事项安排规划
选择项：
错
题目20
代收代缴义务关规定纳税收取商品劳务服务收入时义务代收代缴应纳税款单位应承担相应纳税义务
选择项：
错
题目21
避免成居民纳税身份关键明确中国公司企业居民纳税身份判定标准中国法律注册成立实际理机构中国境中国居民纳税负限纳税义务进行税收筹划方法：方面实际理机构设避税低税区方面减少某收入实际理机构间联系
选择项：
错
题目22
组成企业法中外合作营企业合作方国家关税收法律法规分计算缴纳税
选择项：
错
题目23
总机构设Ａ某外商投资企业Ｂ设销售分机构分机构生产营应Ａ企业税税率总机构汇总缴纳税
选择项：
错
题目24
假总公司部甲乙分公司甲分公司盈利公司乙分公司亏损公司汇总纳税时甲乙分公司盈亏互抵产生较亏损抵税效应
选择项：
错
题目25
生产营处起步阶段发生亏损性较情况考虑设立分公司外发生亏损总公司减减轻总公司负担生产营走正轨产品开销路盈利时应考虑分公司变更子公司盈利时保证享受税收优惠政策
选择项：
错
形考务2
单选题（10道40分）
题目1
企业事列项目减半征收企业税 （ ）
选择项：
A 麻类作物种植
B 油料作物种植
C 香料作物种植
D 糖料作物种植
题目2
根企业税关规定源确定表述中正确（ ）
选择项：
A 股息红利权益性投资分配企业确定
B 权益性投资资产转投资企业确定
C 提供劳务支付确定
D 转动产转动产企业机构场确定
题目3
进行企业资结构税收筹划时企业债务资权益资重（ ）节税作越
选择项：
A 越高
B 相等
C 略高
D 越低
题目4
某国企业2017年11月接受捐赠台生产设备取增值税专发票注明价款200万元增值税34万元2018年6月进行股份制改造时出售售价260万元出售时清理费3万元税法规定已计提折旧4万元假考虑增值税相关税费该国企业2016年该转收入应缴纳企业税（ ）万元
选择项：
A 1525
B 875
C 125
D 75
题目5
企业事符合条件环境保护节节水项目项目取第笔生产营收入属纳税年度起 （ ）
选择项：
A 第年免征企业税第二年第三年减半征收企业税
B 第年第二年免征企业税第三年第五年减半征收企业税
C 第年第三年免征企业税第四年第六年减半征收企业税
D 第年第五年免征企业税
题目6
纳税购进货物时含税报价相情况税负重（ ）
选择项：
A 增值税般纳税
B 开增值税专发票规模纳税
C 规模纳税
D 开增值税普通发票规模纳税
题目7
20×7年2月某增值税般纳税20×2年购进台已抵扣进项税额生产设备改变途作职工福利设施该设备原值200万元已提折旧18万元应做进项税额转出（ ）万元
选择项：
A 32
B 0
C 304
D 2912
题目8
列属固定资产加速折旧方法（ ）
选择项：
A 双倍余额递减法
B 工作量法
C 均年限法
D 直线法
题目9
甲公司代乙公司采购批商品列行符合委托代购业务求（ ）
选择项：
A 采购商品发票开具甲公司
B 采购商品发票开具乙公司
C 乙公司未时付款甲公司垫付资金500万元
D 甲公司货款金额手续费起乙公司结算
题目10
增值税般纳税列行涉进项税额销项税额中抵扣（ ）
选择项：
A 外购货物抵偿债务
B 外购货物外投资
C 外购货物偿赠送外单位
D 外购货物企业发放集体福利
二选题（5道30分）
题目11
根跨区营汇总纳税企业税征收理规定总机构应年度分支机构（ ）素计算分支机构期应分摊税款例
选择项项：
A 职工薪酬
B 营业收入
C 营利润
D 资产总额
题目12
利差衡点增值率判法进行增值税两类纳税身份选择时面选项正确（ ）
选择项项：
A 增值率（销售额－购进额）购进额
B 增值率（销售额－购进额）销售额
C 作般纳税销项进项适增值税税率致
D 作般纳税销项进项适增值税税率致
题目13
全面实行营改增列项抵扣进项税额扣税证包括（ ）
选择项项：
A 增值税专发票
B 农产品收购销售发票
C 海关进口增值税专缴款书
D 机动车销售统发票
题目14
列关消费税纳税义务发生时间说法正确（ ）
选择项项：
A 某汽车厂采委托银行收款方式销售汽车纳税义务发生时间发出汽车办妥托收手续天
B 某涂料生产企业销售涂料合约定8月20日收取价款808月20日规定发出全部涂料20日应确认全部收入
C 纳税进口摩托车纳税义务发生时间报关进口天
D 某金银珠宝店销售金银首饰10件收取价款25万元纳税义务发生时间收款天
题目15
列做法企业利（ ）
选择项项：
A 采取赊销分期付款方式
B 付款前先取方开具发票
C 销售方接受托收承付委托收款结算方式
D 少现金支付
三判断题（10道30分）
题目16
权益性投资资产转投资企业确定
选择项：
错
题目17
企业非货币形式取收入应交易价格确定收入额
选择项：
错
题目18
纳税采取商业折扣方式销售货物折扣额否开发票均销售额中扣
选择项：
错
题目19
现行增值税法律制度规定销售额没达起征点征增值税超起征点应超起征点部分销售额法计算缴纳增值税
选择项：
错
题目20
果外国投资者股权转前先进行股利分配合法转价格降低节税
选择项：
错
题目21
生产设备出租说税法规定公司事营租赁业务融资租赁业务均应缴纳增值税
选择项：
错
题目22
技术转技术转收入－技术转成－相关税费相关税费指技术转允许抵扣增值税合印花税等相关税金附加合签订费律师费等相关费支出
选择项：
错
题目23
增值税般纳税2016年5月1日取会计固定资产核算动产发生动产建工程进项税额应分2年均销项税额中抵扣年抵扣进项税额50
选择项：
错
题目24
纳税支付交际应酬费购进旅客运输服务均属企业业务开展需进项税额均销项税额中抵扣
选择项：
错
题目25
规定抵扣进项税额动产发生途改变允许抵扣进项税额项目抵扣进项税额＝增值税扣税证注明计算进项税额×动产净值率动产净值率（动产净值÷动产原值）×100
选择项：
错
形考务3
单选题（10道40分）
题目1
合理提前年度合理推迟年度起减轻税负延期纳税作种税务处理属（ ）
选择项：
A 企业成核算中税收筹划
B 企业生产营中税收筹划
C 企业成果分配中税收筹划
D 企业投资决策中税收筹划
题目2
采取缩短折旧年限方法低折旧年限低规定折旧年限（ ）
选择项：
A 70
B 40
C 50
D 60
题目3
某型零售企业20×7年度行申报收入总额250万元成费258万元营亏损8万元税务机关审核发现发生成费真实实现收入法确认规定进行核定征收假定应税率9该型零售企业20×7年度应缴纳企业税（ ）万元
选择项：
A 255
B 563
C 638
D 510
题目4
20×7年初A居民企业实物资产2000万元直接投资B居民企业取B企业40股权20×7年12月A企业全部撤回B企业投资取资产总计2800万元投资撤回时B企业累计未分配利润1000万元累计盈余公积150万元A企业投资转应缴企业税（ ）万元
选择项：
A 340
B 85
C 0
D 200
题目5
境外某公司中国境未设立机构场20×7年取境甲公司支付贷款利息收入800万元取境乙公司支付财产转收入180万元该项财产净值120万元20×7年度该境外公司国应缴纳企业税（ ）万元
选择项：
A 86
B 104
C 98
D 122
题目6
纳税年度纳税发生基医保相关医药费支出扣医保报销负担（指医保目录范围付部分）累计超（ ）部分纳税办理年度汇算清缴时80000元限额实扣
选择项：
A 10000元
B 25000元
C 15000元
D 20000元
题目7
新税法规定中病医疗费扣属（ ）
选择项：
A 基减费
B 扣费
C 专项附加扣费
D 专项扣费
题目8
两子女家庭关赡养老扣二者分摊费组合（ ）
选择项：
A 2000元0元
B 800元1200元
C 1500元500元
D 1000元1000元
题目9
关子女教育扣孩月（ ）扣
选择项：
A 3000元
B 2000元
C 1000元
D 500元
题目10
关住房贷款利息扣新税法规定纳税配偶购买中国境住房发生首套住房贷款利息支出选择夫妻方月（ ）扣
选择项：
A 1000元
B 3000元
C 500元
D 2000元
二选题（5道30分）
题目11
列关企业发生职工教育费支出阐述正确（ ）
选择项项：
A 支出超述限额准予纳税年度结转扣
B 般企业发生职工教育费支出超工资薪金总额25部分实扣
C 高新技术企业认定技术先进型服务企业超工资薪金总额8部分实扣
D 软件生产企业发生职工教育费中职工培训费全额税前扣
题目12
列关企业价值化理目标税收筹划说法正确（ ）
选择项项：
A 企业价值化目标作价值评估基础现金流量确定然基企业期盈利选择税负轻纳税方案活动称税收筹划
B 企业目标定位价值化条件税收筹划目标追求税利润化
C 现金流量价值评价标准仅仅企业目前获利力更重企业未潜获利力
D 企业价值化企业整体角度考虑企业利益取更满足企业利益相关者利益
题目13
列项行中视销售行（ ）
选择项项：
A 生产产品集体福利
B 资产总机构境分支机构间转移
C 生产产品市场推广
D 资产境外分支机构加工产品
题目14
税纳税包括（ ）
选择项项：
A 中国外籍员港澳台胞
B 体工商业户
C 独资企业合伙企业投资者
D 中国公民
题目15
三险金指（ ）
选择项项：
A 基医疗保险
B 住房公积金
C 失业保险
D 养老保险
三判断题（10道30分）
题目16
企业促进商品销售商品价格予价格扣属商业折扣商品销售涉商业折扣应扣商业折扣金额确定销售商品收入金额
选择项：
错
题目17
企业应具合法营资格中介服务机构签订服务协议合委托外企业现金等非转账方式支付手续费佣金税前扣
选择项：
错
题目18
债权鼓励债务规定期限付款债务提供债务扣属现金折扣销售商品涉现金折扣应扣现金折扣前金额确定销售商品收入金额现金折扣实际发生时作财务费扣
选择项：
错
题目19
企业2018年1月1日2020年12月31日期间新购进设备器具（指房屋建筑物外固定资产）单位价值超500万元允许次性计入期成费计算应纳税额时扣分年度计算折旧
选择项：
错
题目20
受托加工制造型设备船舶飞机事建筑安装装配工程业务者提供劳务等持续时间超6月通生产进度完成工作量安排调节收入确认时间
选择项：
错
题目21
中国境住纳税年度中国境居住累计超90天源中国境境外雇支付该雇中国境机构场负担部分免予缴纳税
选择项：
错
题目22
关专项附加扣费纳税确定完具体分摊方式额度纳税年度税务机关申请变更
选择项：
错
题目23
纳税发生医药费支出扣
选择项：
错
题目24
新税法规定中专项附加扣费包括子女教育继续教育住房贷款利息者住房租金赡养老等5项专项附加扣
选择项：
错
题目25
新税法规定：专项扣专项附加扣法确定扣居民纳税年度应纳税额限额纳税年度扣完结转年度扣
选择项：
错
形考务4
单选题（10道40分）
题目1
列关设立公司组织形式税收筹划表述正确（ ）
选择项：
A 子公司分公司独立法应单独计算缴纳企业税
B 子公司独立法总公司汇总纳税
C 设立初亏损分支机构者总公司亏损分支机构盈利情况分支机构宜采分公司形式获盈亏相抵处
D 果总机构位税率低区分支机构位税率较高区分支机构宜采子公司形式实现规避高税率目
题目2
张先生栋价值2000万元房产投资入股甲企业取甲企业20股权房产10年前购入取购入成1000万元张先生房产转行应缴纳税（ ）
选择项：
A 200
B 0
C 300
D 100
题目3
负债重杠杆作提高权益资收益率水普通股股收益率方面公式充分反映（ ）
选择项：
A 权益资收益率（税前） 息税前投资收益率 + 负债资产总额×（息税前投资收益率－负债成率）
B 权益资收益率（税前） 息税前投资收益率 + 负债资产总额÷（息税前投资收益率－负债成率）
C 权益资收益率（税前） 息税前投资收益率 + 负债权益资×（息税前投资收益率－负债成率）
D 权益资收益率（税前） 息税前投资收益率 + 负债权益资÷（息税前投资收益率－负债成率）
题目4
甲公司20×9年6月12 500万元收购乙公司全部股权乙公司初始投资成4600万元20×8年12月31日资产账面净值6 670万元评估确认价值9 789万元甲公司股权支付额12 000万元（计税基础9 000万元）非股权现金支付500万元取股权计税基础（ ）
选择项：
A 4100
B 4200
C 4600
D 43332
题目5
甲公司股权2 000万股更发展85股权乙公司收购然成乙公司子公司收购日甲公司股资产计税基础8元股资产公允价值10元收购价中乙公司股权形式支付15 300万元银行存款支付1 700万元该合业务符合企业重组特殊性税务处理条件选择方法执行项业务非股权支付额应资产转（ ）万元
选择项：
A 400
B 170
C 340
D 153
题目6
果企业国家认定税收居民（）该国承担（ ）
选择项：
A 国纳税义务
B 限纳税义务
C 外国纳税义务
D 限纳税义务
题目7
（ ）跨国企业进行国际税收筹划基手段
选择项：
A 筹资结构
B 组织形式
C 转定价
D 国际避税
题目8
跨国企业针常设机构进行国际税收筹划思路：（ ）
选择项：
A 国家国家形成常设机构
B 国家国家设立分支机构
C 避免国家国家设立分支机构
D 避免国家国家形成常设机构
题目9
转定价税务理般强调遵循（ ）
选择项：
A 成收益原
B 费原
C 利润原
D 独立交易原
题目10
般言企业通改变筹资结构（ ）减轻税负
选择项：
A 加债权融资重
B 加转定价规模
C 加企业营规模
D 加股权融资重
二选题（5道30分）
题目11
兼出资方式起延迟纳税效果（ ）
选择项项：
A 现金购买股票式兼
B 股票换取资产式兼
C 股票换取股票式兼
D 现金购买资产式兼
题目12
属企业分支机构税缴纳方式（ ）
选择项项：
A 分支机构独立申报纳税
B 分支机构集中总公司汇总纳税
C 代扣代缴
D 定期定额纳税
题目13
转定价跨国企业进行国际税收筹划基手段具体说形式包括（ ）
选择项项：
A 成分摊
B 资金融通
C 转货物
D 提供劳务
题目14
国关联企业认定标准越越样宽泛属国认定形成关联关系（ ）
选择项项：
A 营控制
B 资金控制
C 亲属关系
D 特许权控制
题目15
国际税收协定关常设机构条款详细列举常设机构具体标准( )
选择项项：
A 建筑安装工程持续时间超12月
B 固定营业场
C 独立代理
D 非独立代理
三判断题（10道30分）
题目16
股票换取资产式兼称股权置换式兼种方式整资运作程中没出现现金流没实现资收益程免税
选择项：
错
题目17
购买法权益联合法相资产确认价值较高增加折旧摊销商誉引起净利润减少形成节税效果
选择项：
错
题目18
企业发生股权转时企业身作独立核算济实体然存种股权转行应正常征收增值税
选择项：
错
题目19
企业吸收合中合存续企业性质适税收优惠条件未发生改变继续享受合前该企业剩余期限税收优惠优惠金额存续企业合年应纳税额（亏损计零）计算
选择项：
错
题目20
兼企业较高盈利水改变整体税收负担选择家量净营亏损企业作兼目标
选择项：
错
题目21
进行国际税收筹划时果某种筹划安排企业某国税负增加该种方法效
选择项：
错
题目22
转定价企业营行绝数情况法律限制会法律禁止特税收目开展转定价行会损害相关国家税收利益
选择项：
错
题目23
国际税收筹划指事跨国营企业利国家间税法差异国税法国际税收协定中相关规定通合法生产营活动安排规避减轻整体税负活动
选择项：
错
题目24
部分国家税收规相关法律规定中子公司视独立法需独立承担国纳税义务分公司更情况视具独立法位营机构法律意义然属总公司营成果总机构营成果汇总起
选择项：
错
题目25
国际税收筹划指事跨国营企业利国家间税法差异国税法国际税收协定中相关规定通合法生产营活动安排规避减轻整体税负活动
选择项：
错
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高级英语阅读(1)网络课答案
形考务（70分）
Chapter 1 Exercise（分值7分）
题目1
I Vocabulary skills（3 points）
Look at the columns below Match each vocabulary word on the right with the correct definition on the left (05 points each)
1the bus or subway
2proof of completion of courses of students
3money for students from scholarships grants or loans
4formal talks by professors or instructors on subjects of study
5courses by video video conferencing or computers to students in different places
6the points or grade a student gets on a test
答案：
II Reading Comprehension (4 points)
Read the passages then answer the questions that follow (1 point each )
Experiencing Culture Shock
A When Eliza James arrived at the University of Xian she was excited to live in a new country to improve her Chinese and to experience a culture so different from her own But soon her excitement turned to frustration as she encountered one roadblock after another I felt like I couldn＇t accomplish anything My dorm room had no heat I couldn＇t get into the classes I wanted and every time I asked someone for help they gave me the runaround I felt like no one was listening to me Eliza met with administrators sent letters of complaint and even contacted the consulate in Beijing but she got nowhere What Eliza didn＇t realize was that her American approach to solving problems was very different from the Chinese one in which patience and negotiation skills are key She soon learned how to solve problems within the cultural norms of Chinese society instead of forcing her own values onto those around her I finally feel like I fit in and that I know what I＇m doing In fact it＇s really fun being in a place that＇s so incredibly different from what I am accustomed to
B Yoshi Yamamoto is a junior at a small college outside of Boston Although he is an honors student now Yoshi didn＇t always have such an easy time studying in America Teaching methods are very different here than they are in Japan It took me a long time to get used to learning in seminars and discussing ideas with my classmates At first it seemed like I wasn＇t actually learning anything Yoshi＇s reaction was to totally withdraw he didn＇t participate in class discussion he spent lots of time alone in his room and he even skipped class on occasion I thought I could teach myself Now I recognize the value of the US academic system and I am able to adapt it to my own learning style
C Both Eliza and Yoshi experienced what is called culture shock psychological disorientation due to living in a new culture For many international students studying abroad can offer exposure to new cultures and an opportunity to study new fields and languages However it also offers the greater challenge of trying to function in a foreign culture Studying and reading about a certain culture is poor preparation for the reality of living in it According to psychological studies the four stages of culture shock are 1 euphoria 2 hostility 3 gradual adjustment and 4 adaptation Culture shock can be manifested in many ways homesickness boredom stereotyping of or hostility towards the host culture overeating or overdrinking withdrawal and inability to work effectively
D Different people experience different levels of culture shock and react in different ways For example Eliza got angry while Yoshi withdrew from society The most important thing to remember is that culture shock is normal it is not something to be ashamed of Luckily there are some things international students can do to make their adjustment to a new country go more smoothly For instance they can stay in touch with family and friends from home join international student organizations meet people from their own countries and get involved in campus activities Most importantly they can adjust to life abroad by keeping a sense of humor and trying to remain positive
Recognizing Paragraph Topics（choose the paragraph letter）
题目2
7 an explanation of culture shock
选择项：
A A
B B
C C
D D
题目3
8 ways that students can adjust to living in a new country
选择项：
A A
B B
C C
D D
题目4
9 the experience of an international student in the United States
选择项：
A A
B B
C C
D D
题目5
10 the experience of an international student in China
选择项：
A A
B B
C C
D D
Chapter 2 Exercise（分值7分）
题目1
I Vocabulary Skills（2 points）
Sometimes examples can explain the meaning of a word or phrase For example sun rain and wind are examples of kinds of weather Look at the columns below Match each vocabulary word or phrase in the first column with the examples in the second column (04 points each)
1kinds of extreme weather
2Earth’s natural materials and gases
3 diseases or health disorders
4 seasons of the year
5 natural areas or regions of the earth
答案：
II Reading Comprehension (5 points)
Complete the following statements by choosing the best from the answers A B or C (1 point each)
Seasonal Affective Disorder More than Just the Blues
A Joshua dreads the winter months not only because of the cold New England weatherthe sleet snow wind and rainbut because as the seasons change from summer to fall to winter the days get shorter As the days get shorter he starts feeling depressed and irritable and spends more and more time at home eating and sleeping A graduate student in philosophy Joshua finds that he gets little work done during the winter months and has trouble paying attention in class and concentrating on his research I soon realized that what I thought was just the ＇winter blues＇ was something more extreme than that Josh visited a doctor who diagnosed him with SAD
B Seasonal Affective Disorder or SAD is a kind of depression that occurs seasonally It is associated with the long hours of darkness and lack of sunlight during the winter months (people with SAD usually feel worse from December through February) Scientists don＇t completely understand the exact causes of SAD but they believe it is related to a biochemical imbalance in the hypothalamus The hypothalamus is the basic part of the brain that controls the body＇s breathing heartbeat metabolism and hormone release The effects of SAD include moodiness irritability low energy increased appetite for carbohydrates (foods such as potatoes rice and bread) difficulty concentrating and the tendency to oversleep
C Although doctors described SAD for the first time in 1984 humans have probably dealt with the disorder for thousands of years It is not a coincidence that many cultures have important celebrations during the short days of the winter months Christmas Hanukkah and Winter Solstice celebrations all occur in December These celebrations involve lighting candles in order to bring light warmth and happiness to an otherwise depressing time of year
D So what can SAD sufferers do to feel better Naturally they need more light For people who have mild cases of SAD exercising in the morning sun could be enough to help them Phototherapy or light therapy is usually prescribed for people who have more serious cases of the disorder In light therapy patients sit in front of a light box a strong artificial light for up to four hours a day Phototherapy is effective in over 80 of SAD cases and patients usually see results within three to four days Although the symptoms of SAD are similar to those of clinical depression traditional antidepressants have not proven useful in treating SAD While psychological counseling cannot treat the symptoms of SAD it is recommended to help SAD sufferers learn to accept and deal with their illness
题目2
6 Joshua starts feeling depressed and irritable in the winter because
选择项：
A he gets little work done
B he suffers from Seasonal Affective Disorder
C he is a graduate student in philosophy
题目3
7 Seasonal Affective Disorder or SAD is a condition that researchers believe affects people during the winter months Scientists believe it is caused by
选择项：
A breathing heartbeat metabolism and hormone release
B moodiness irritability loss of energy increased appetite difficulty concentrating and sleepiness
C lack of sunlight and a biochemical imbalance in the brain
题目4
8 Humans have probably struggled with SAD since
选择项：
A ancient times
B December
C 1984
题目5
9 People who suffer from SAD can to feel better
选择项：
A do light therapy
B take antidepressant drugs
C eat carbohydrates
题目6
10 This passage talks about_____
选择项：
A what the SAD effects are
B Both A and B
C how to help SAD suffers
Chapter 3 Exercise（分值7分）
I Reading Comprehension (5 points)
Read the passages then answer the questions that follow (1 point each )
Fast food can be good food
Many people are too busy to prepare and eat three nutritious meals a dayso they turn to the convenience of fastfood restaurants Many of the items at fastfood restaurants snack bars and food stands are fattening and not very nutritiousBut fast food doesn’t have to be unhealthyyou can eat at fastfood restaurants and still eat well
Pay Attention to Calories and Fat Content
By paying attention to the number of calories and fat that a food item has you can make smarter choicesCalories are units for measuring how much energy a food will producecondsider two fastfood meals A quarterpound hamburger with cheese jumbosize friesand a 16ounce soda have a total of 1535 calories and 76 grams of fat a broiled (cooked under direct heat or over a flame )chicken sandwich a side salad with lowfat dressingand a glass of water at the same fastfood restaurant have only 422 calories and 7 grams of fat but maybe you really want a hamburger and fries wellyou can have a small hamburgera small serving of friesand a glass of waterAt a total of 490 calories and 20 grams of fatthat’s still a much smarter choice than the large burger friesand 20 grams of fat that’s still a much smarter choice than the large burgerfriesand sada
There’s More That You Can Do
There are a few additional things you can do to make sure you eat well in fast food restaurantSFirst of allsay no when the cashier asks you if you want to supersize you meal (order an extra large portion of each item)Second ask for no mayonnaise or sauceor ask for it on the side (in a separate dish)Thirdsubstitute(use something instead of something else)healthy foods for fatty ones For exampleinstead of ordering deepfried tempuraorder fresh vegetablesInstead of ordering a beef burrito with lots of cheese and sour creamorder a vegetable burrito with beans and riceand don’t eat the chipsAnother thing you can do is order a side salad or a vegetable soup and eat it firstThat wayyou will eat some vegetablesand you won’t be able to eat as much of your burger and friesFnallyeat slowly and stop eating when you’re full It sounds simplebut many people keep eating even after they become full
题目1
1What is the main idea of this article ________
选择项：
A It’s smart to eat foods with low calories and fat content
B Fast food is always bad for you
C You can eat well in fastfood restaurant
D Fastfood restaurants are the best the place to find healthy foods
题目2
2A small hamburger and small firies has __________
选择项：
A more calories and fat than a chicken sandwich and a salad
B the same amount of calories and fat as a chicken sandwich and a salad
C fewer calories and fat than a chicken sandwich and a salad
D the same amount of calories and fat as a large portion of fries
题目3
3Some things you can do to eat well in fastfood restaurants are________
选择项：
A ask for eatra manyonnaise and sauce and say no to surpersizing
B order a vegetable burrito instead of chips and eat sour cream
C order smaller portions and eat all the food you order
D order healthy foods instead of fatty ones and drink water
题目4
4Manyonnaise and sauces probably_________
选择项：
A make you eat less because they make you feel full sooner
B make you eat more because they make your food taste better
C have a lot of fat and calories
D don’t have a lot of fat and calories
题目5
5 By eating a salad or soup before the rest of your meal_______
选择项：
A you eat less of the rest of your meal
B you eat more slowly
C you get full sooner
D you eat the rest of your meal more quickly
II Vocabulary skills（2 points）
Read the paragraph below and fill in each blank with a word from the box (04 points each)
题目6
changes damaging losing global available
The growing similarities in diet and eating habits around the world are influencing people of various cultures in different ways For example Western foods are 6 damaging health in the industrialized island country of Japan Instead of small meals of seafood rice and vegetables the typical Japanese diet now includes large amounts of meat dairy products and desserts like tiramisu a rich Italian dish full of chocolate cheese and sugar According to Japanese health researchers such 7 changes in eating habits are related to a great increase in health problems such as heart disease strokes cancer and diabetes On the other hand the changing 8 global diet is having the opposite effect on the people in the CzechRepublic The government of this European nation no longer supports meat and dairy products financially so the cost of these foods is going up In contrast fresh fruits and vegetables are becoming more widely 9 available from private markets and stands Cooks are even serving salads to schoolchildren and families are eating healthier homecooked meals For these reasons fewer Czech men are having heart attacks the women are 10 losing a lot of weight and most people are living healthier lives
Chapter 4 Exercise（分值7分
I Vocabulary Skills（2 points）
题目1
Match each vocabulary word on the left with the correct definition on the right (04 points each)
1make sense
2pedestrians
3vehicle
4teenager
5fine
答案：
II Reading Comprehension (5 points)
Complete the following statements by choosing the best from the answers A B C or D (1 point each)
These days it’s getting easier and easier to find your way around Some people have GPS devices in their cars to make sure they don’t get lost GPS stands for Global Positioning System These devices use satellites in space to see where you are and give you directions to where you want to go And if you don’t have a GPS device you can simply go online to get stepbystep directions Websites like MapQuestcom and mappointmsncom can produce a map and directions in just a few seconds But how do they do it
MapQuest® uses data (information) from a few different sources to produce directions and maps Before MapQuest® went online it sold regular paper maps in places like gas stations The website uses the data from those paper maps information from digital mapping companies and government databases At the moment MapQuest® uses more than 30 computers to read all this data and provides users with millions of maps every day
In order to find the best route (way or path) from one place to another MapQuest® first has to look at all possible routes Then MapQuest® looks at each part of each possible route It considers the types of roads on the different routes Are they dirt roads paved roads freeways or city streets It looks at how many turns there are in each route and what kinds of turns they are Are they right turns or left turns It also considers the speed limit on each road and how many intersections there are An intersection is a place where two or more roads cross each other
MapQuest® can also tell you how long your trip will take you It does this by doing some math MapQuest® bases its estimated driving times on the length and speed limit of each part of the route and the amount of time it probably takes to get through each intersection For example it allows more time for a left turn at an intersection than it does for a right turn Someday maybe we will have cars that can just drive us wherever we want to go but for now mapping websites make it a little harder to get lost
题目2
6What is the main idea of this article
选择项：
A Why mapping websites don’t work well
B Why mapping websites are better than paper maps
C How mapping websites work
D How the first mapping website started
题目3
7According to the article MapQuest®______
选择项：
A started as maker of government databases
B started as an Internet company
C uses millions of computers to read data
D starting by selling paper maps
题目4
8When you search for directions the first thing MapQuest® does is_______
选择项：
A consider how many turns you want to take
B print out a map and directions
C estimate driving time
D look at all possible paths
题目5
9When it’s deciding on the best route MapQuest® probably chooses ________
选择项：
A the route with the most turns
B dirt roads instead of paved roads
C freeways instead of dirt roads
D city streets instead of freeways
题目6
10 To estimate your driving time MapQuest® considers _________
选择项：
A the distance between turns on your route
B the speed limit for half of the route
C the fastest and slowest speed limits on your route
D the speed limits and types of turns on your route
Chapter 5 Exercise（分值7分）
I Reading Comprehension (5 points)
Read the five mainidea questions that follow about the information in the reading Three details correctly answer each question Cross out the untrue unrelated detail (1 point each )
题目1
1 What are the definitions of the two main types of families
选择项：
A Human beings lived in looselyrelated groups Each group had a common ancestor long time ago
B The nuclear family consists of two parents and their biological or adopted children
C The extended family may include grandparents parents children and relatives living together on the same street or in the same area
D The nuclear family is the same as the extended family
题目2
2 What are the reasons for the changes in the structure of the family
选择项：
A The divorce rate went down and the birthrate began to rise in the early 1900s in the United States
B Couples did not want many children then
C In the early 1900s in the United States the divorce rated went down and the birthrate went down
D At that time couples were staying married for few years
题目3
3 What happened to families in industrialized countries in the 1930s and 1940s
选择项：
A Before and during World War II families faced few financial problems and women didn’t have to work away from home
B Men were at war so women had to work outside the home
C Before and during World War II families had problems
D Families had serious financial problems during World War II
题目4
4 What changes will happen to family structure during the next decades
选择项：
A Divorces would be fewer mothers would stay at home after the war
B Children began living at home longer
C After the war family structure changed back
D After the war there were more divorces and fewer stayhomemothers
题目5
5 What will families be like in the future
选择项：
A Many people want the traditional twoparent family back
B Twoparent family will probably come back and all other family forms will end
C Unmarried parents with adopted or foster children and oneperson households
D There may be more singleparent families
II Vocabulary Skills（2 points）
Read the paragraph below and fill in each blank with a word from the box ( 04 points each)
题目6
living extended category typical believe
The Family of the Future
Many people today would like the traditional twoparent family back—that is to say they want a man and a woman to marry for life they also think the man should sport the family and the woman should stay home with the children However few families now fall into this 6 category In fact if more women decide to have children on their own the singleparent household may become more 7 typical than the traditional family in many countries Also unmarried couples may decided to have more children—or they might take in foster children or adopt And because people are staying single and 8 living longer (often as widows) there may be more oneperson households in the future On the other hand some people 9 believe similar events happen again and again in history If this is true people may go back to the traditional 10 extended or nuclear family of the past Others think the only certainty in history is changing in other words the structure of the future family could begin to change faster and faster—and in more and more ways
Chapter 6 Exercise（分值7分）
I Vocabulary skills（2 points）
Complete the following statements by choosing the best from the answers A B C or D （04 points each）
题目1
1 Some examples of the architecture of old Europe are the magnificent cathedrals and castles The design and building styles of modern architecture are excellent too What does the noun architecture mean in these sentences
选择项：
A the place with significant civilization everywhere
B people that study the culture of old Europe and other societies
C the art and science of designing the study of classical literature
D the form and plan of buildings and other structures
题目2
2 Perhaps the real beginning of civilization—with its scientific and technological discoveries and inventions—was in the Middle East and Africa Over five thousand years ago those ancient civilizations had astronomy mathematics medicine government and so on Which word is a synonym of the word civilization
选择项：
A technology
B cathedral
C culture
D astronomy
题目3
3 The cultural legacy of ancient Chinese and Indian peoples included walled cities the first governments tools for work and weapons for protection odern peoples built on this legacyWhat is a possible explanation of the word legacy
选择项：
A ideas and achievements passed from earlier generations to modern society
B a gift of money that somebody gives to another person
C international business conducted in cities and government structures
D the state or condition of being legal not against the law
题目4
4 For me the idea of ancient culture creates a contradiction in definitions said Karen going against Mei’s views Only modern things can be part of cultureOf course people that like classical art and music will contradict me
What might the noun contradiction mean
选择项：
A the opposition of two opinions
B wearing a Hawaiian shirt in an ancient culture
C the short forms of two words together
D to put words together
题目5
5 Because of the worldwide media—movies TV CDs the Internet newspapers magazines—everybody knows the same information plays the same music and enjoys the same jokesHow might you define the phrase the media
选择项：
A the combination of visual sound and printed ways to send ideas around the world
B communication styles include motions gestures and facial expressions
C the tradition of being in the middle—not on the extremes of possible views
D events that appear in the daily news and that everyone knows about
IIReading Comprehension (5 points)
Decide whether the following statements are true or false Write T for True and F for False （1 point each）
题目6
Many visitors to different countries don’t realize how important it is to understand a country’s culture Sometimes people learn this lesson by making a big crosscultural blunder or embarrassing mistake In business situations these blunders can cost a lot of money or end business relationships
6It is important to understand other people’s cultures before you do business with them
选择项：
A F
B T
题目7
For example one company wanted to sell toothpaste in Southeast Asia In their advertisements they claimed that their toothpaste whitens teeth They didn’t understand that many of the local people chewed betel nuts to make their teeth black and that these people thought black teeth were attractive
7 The toothpaste company probably kept using the same advertisement in Southeast Asia
选择项：
A F
B T
题目8
In another case a car company tried to sell a car called Matador in a Spanishspeaking country The company thought that it was a strong name because it means bullfighter In Spanish matador is indeed a noun meaning bullfighter But it is also an adjective meaning killing Imagine driving around in a car called Killing
8 The car company that tried to sell a car to a Spanishspeaking country probably didn’t sell many Matador cars in that country
选择项：
A F
B T
题目9
A European businessman had an important meeting with a company in Taiwan He wanted to bring gifts for the people he was meeting with He thought that something with his company’s logo on it would be a nice gift So he bought some very nice pocket knives and had his company’s logo printed on them He didn’t know that giving a knife as a gift symbolizes cutting off a friendship
9 The European businessman probably researches new cultures before he visits them now
选择项：
A T
B F
题目10
It’s very easy to make blunders like these people did But it’s also very easy not to Before you visit a new country research that country’s customs and etiquette (social rules for polite behavior) You can find a lot of information online Just go to a search engine and type in key words like crosscultural etiquette or cultural information Taiwan By spending a few minutes doing research you can save yourself from a lot of embarrassment and make sure you don’t accidentally offend anyone
10 What you can disagree with people to save yourself from making crosscultural blunders
选择项：
A T
B F
Chapter 7 Exercise（分值7分）
I Reading Comprehension (5 points)
Decide whether the following statements are true or false Write T for True and F for False on the Answer Sheet (1 point each)
题目1
For instance a doctor doesn’t always have time to thoroughly explain an illness In these cases the Internet can be a valuable resource—a place to read all about the causes symptoms and remedies for an illness
1 One benefit of using the Internet as a medical resource is it has a lot of information about illnesses and diseases
选择项：
A F
B T
题目2
For example some websites claim that sniffing (smelling) a newspaper can cure nausea (the feeling of being sick to your stomach and wanting to vomit)
2 One possible remedy for nausea is drinking a lot of tea
选择项：
A T
B F
题目3
Other websites suggest that a person with a cold should keep a piece of raw garlic in his or her mouth all day and bite down on it every few minutes to release the juice People with smelly feet are told to soak their feet in tea for half an hour
3 The websites remedies might be unpleasant or odd but they probably will cause harm And who knows They might actually be unhelpful
选择项：
A F
B T
题目4
An herbal remedy for helping your memory may also be a blood thinner So if your doctor prescribed (put you on) a blood thinner and you start taking this herb without asking your doctor about it a simple cut could be deadly you might not be able to stop bleeding
4 A person who is taking a prescribed drug should probably talk to the doctor before taking an herbal remedy
选择项：
A F
B T
题目5
The bottom line is this be careful when using the Internet as a health resource Use it to find information that you can discuss with your doctor But don’t spend a lot of money on miracle cures
5 The best way to use the Internet as a medical resource is to read about your illness and discuss what you find out with your doctor
选择项：
A T
B F
II Vocabulary skills（2 points）
Read the paragraph below and fill in each blank with a word from the box ( 04 points each)
题目6
disease substance classification prevent figure
In a smalltown farm market hundreds of elderly people drink a glass of sour dark cherry juice every day These happy senior citizens some of them over the age of 90 claim that the natural fruit juice cures—or at least decreases—the pain of their arthritis a 6 disease of the joints of the aging body It’s a folk remedy not a proven medical therapy Nevertheless science is beginning to 7 figure out why sour cherry juice might work to improve the health of patients with arthritis The secret is in the 8 substance that gives the cherries their dark red color It belongs to a 9 classification of natural nutrients that color blueberries strawberries plums and other fruits—and vegetables too Moreover these coloring substances may help to 10 prevent serious health disorders like heart disease and cancer In other words vitamins and fiber are not the only reasons to eat fruits and vegetables To take advantage of natural whole foods advise nutritionists
Chapter 8 Exercise（分值7分）
I Vocabulary Skills（2 points）
Complete the following statements by choosing the best from the answers A B C or D ( 04 points each)
题目1
1At all hours the media offer language learners reallife audio visual instruction and practice in aural comprehension
选择项：
A hospital and health information
B understanding spoken language
C the answers to test questions
D reallife experience
题目2
2 Highquality TV programming —a good plan of shows about various fields of study—can increase people’s knowledge and improve their thinking abilities
选择项：
A scientific and medical shows
B movies with good music
C academic lecture courses
D choice and organization of shows
题目3
3 Television and video provide almost everyone with good entertainment—a pleasant way to relax and spend free time at home
选择项：
A amusement or pleasure
B freedom from worry and tension
C relaxation through exercise
D fun through serious study
题目4
4 Images of violence on the screen scare people giving them terrible nightmares when they sleep
选择项：
A dark stormy weather
B bad conditions
C physical disabilities
D behavior that hurts people
题目5
5 The talk shows of trash TV make instant stars of real people with strange or immoral ideas who tell their most personal secrets shout angrily and attack one another
选择项：
A valuable programs
B negative effects
C shows without quality
D normal life stories
II Reading Comprehension (5 points)
Complete the following sentences by choosing the best from the answers A B C or D (1 point each)
A
Everyone makes mistakes or so the saying goes But have you ever heard about mistakes in Hollywood When most people think of Hollywood they think of blockbusters (very successful movies) highpaid actors glitz and glamour But according to one Website many Hollywood movies are full of mistakes Some are technical errors For instance in a scene of the sciencefiction adventure film The Matrix when the main character steps out of his car the viewer can clearly see the camera crew in the car window In another scene the same character is typing on his computer yet the computer screen is blank Other movie mistakes are historical For example the epic Gladiator an Oscar winner is known for having lots of historical errors Throughout the movie the gladiator Maximus refers to his home in Spain and the other characters call him the Spaniard However in 180 AD when the movie takes place Spain as a country or even as a concept didn＇t exist yet At another point in the movie Maximus says that his homeland of Spain has the best horses But horses weren＇t brought to the Iberian Peninsula until the invasion of the Moors (North Africans) in 711 AD more than 500 years after the movie takes place The historical drama Titanic another Oscar winner also has its share of historical blunders The Titanic sunk in the year 1912 So why is one of the characters wearing a digital watch In fact movie watchers have found over 100 mistakes in The Matrix Gladiator and Titanic Can you think of any errors in your favorite films
B
How susceptible are you to advertising Has a TV commercial or magazine ad ever made you buy the product that was advertised If so perhaps you have been subjected to subliminal advertising Subliminal advertising is a kind of advertising that appeals to the subconscious The word subliminal comes from the Latin sub meaning lower beneath or under and limen meaning threshold (the level at which something begins to happen) Thus subliminal advertising stimulates your brain at a level below conscious perception You cannot see hear or perceive subliminal ads but they may affect you just the same
There are two main types of subliminal ads The first involves flashing messages quickly during a commercial or film The messages appear and disappear so rapidly that the mind cannot process them consciously but it might receive them passively at a subconscious level James Vicary a market researcher first introduced this kind of subliminal advertising in 1957 when he flashed the words Eat Popcorn and Drink CocaCola every five seconds during a movie The messages couldn＇t be seen yet Vicary claimed that the moviegoers＇ brains could perceive them Coke sales went up by 18 and popcorn sales by over 50 More recently the same type of subliminal advertising was used in a negative ad for a political campaign In the ad the word rats flashed up briefly during the part of the ad describing one party＇s healthcare plan The purpose was to associate that opposing party with the negative word rats The second kind of subliminal advertising involves hiding or incorporating images into visual advertisements A wellknown example is on a package of a famous brand of cigarettes Some say that if you look closely you can see the image of a man who is sexually aroused In fact a lot of subliminal advertising involves sex coming from the idea that sex sells One media researcher claims that everything from crackers to alcohol to soda has used subliminal sexual imagery to appeal to buyers
Although studies show that consumers believe strongly in the power of subliminal ads no one can prove the effects of subliminal advertising Psychologists and others who study subliminal stimuli have not been able to show that subliminal advertising actually works Many advertising researchers believe that traditional ads in which a powerful image is used to sell a product are more effective than subliminal advertising All the same it still remains a controversial topic one that is on the mind of buyers and sellers alike
题目6
6 What is the best title for the Paragraph A
选择项：
A The Success of Hollywood Movie Madness
B Hollywood Bloopers Mega Movie Mistakes
C History or Hollywood Hollywood Interprets Famous Historical Events
题目7
7 What is the best title for the Paragraph B
选择项：
A The Effect of Advertising on the Human Brain
B Sex Sells This History of Sex in Advertising
C Subliminal Advertising What Is It Does It Work
题目8
8The Moors invaded Spain ______ the movie Gladiator takes place
选择项：
A before
B after
C since
题目9
9 Another word for mistake is ______
选择项：
A error
B blunder
C A and B
题目10
10The subconscious is the part of the brain that _______
选择项：
A passively notices and remembers information
B actively notices and remembers information
C does not notice or remember information
Chapter 9 Exercise（分值7分）
I Vocabulary Skills（2 points）
题目1
Which of the words below contain a prefix with a negative meaning Choose N Choose X for the words without negative meanings ( 04 points each)
discourage
答案 N
disrespect
答案 N
illustrate
答案 X
instant
答案 X
illegal
答案 N
II Reading Comprehension (5 points)
Complete the following statements by choosing the best from the answers A B C or D (1 point each)
Meeting the Perfect Mate
What is the best way to meet the perfect husband or wife I am continuing to interview students on campus trying to answer this question for my sociology class So far people have mentioned arranged matches discos and bars computer dating services and personal ads One guy even said he thought supermarkets were the best places to meet women I guess you can talk a lot about a head of lettuce
I decided to go to the school cafeteria to interview some people there
I think date cafés are the best way to meet people said my friend Rahul
Date cafés What＇s that I asked
Well a date café is both a café and a dating service You go to the café order a cup of coffee or whatever you want and look through people＇s profiles Then if someone interests you you can send him or her an email and arrange a date at the café You can also fill out your own profile and have people email you The form asks you about everything from looks to interests to religion The date café is a relaxed way to make contacts
Are there many of them around I asked
Hmm Well there＇s one near campus called Drip In fact I had a Drip date just last week said Rahul
Drip But isn＇t that a word that＇s used to describe someone who is dull and boring It doesn＇t sound too promising
Yeah well it＇s funny you say that because my date was pretty uninteresting She barely talked at all and she kept looking down at her coffee mug
Well what about a mail order bride said Rahul＇s roommate Joni
A what I asked
A mail order bride You know you search for your wife in a catalog and the next thing you know you＇re married With the Internet it＇s easier than ever she said
Ugh that sounds awful I said Have you ever met anyone who has done that
Yes my uncle did it His marriage ended a year later The truth is I＇m against it Usually the women come from poor countries and don＇t know what they＇re getting into My uncle＇s wife had a really hard time adjusting and went back to her country as soon as they split up
I think mail order is out Any other suggestions
I find that meeting people through classes or extracurricular activities is a good idea said Michelle For instance I signed up for a Japanese cooking class both because I like Japanese food and because I thought I might meet someone nice with similar interests
And did you
Yeah I made lots of friends Sumi Katrina Mariahno guys though The class was 90 women In fact now that you mention it the same thing happened with the salsa class the pottery class and my Tai Chi class I met a lot of nice women but I definitely did not find the man of my dreams
Last I interviewed a couple in the library
Friends they said We met through friends It＇s the best way to find the perfect mate
Really I said And why is that
Well your friends usually know what you like And also you know the person is someone you can trust not like meeting someone in a bar or a supermarket For instance we met because Chris＇s lab partner thought we would really get along
Yeah Scott and I met and I immediately liked him I emailed him and it took him three months to email me back
Well I＇m a little shy but it eventually worked Here we are a year later and still together
Well that＇s the best story I＇ve heard yet I said But if I＇ve learned one thing in this study it＇s that meeting someone special no matter how you do it is difficult
题目2
6If you interview someone you __
选择项：
A ask himher a lot of questions
B ask himher to fill out a form
题目3
7 A person＇s profile probably __
选择项：
A shows a picture of the person
B tells something about the person
题目4
8 A drip is __
选择项：
A a kind of computer dating service
B a dull boring person
题目5
9 If something is awful it＇s __
选择项：
A interesting and unusual
B unpleasant and bad
题目6
10 If you and your mate split up you __
选择项：
A end your relationship
B get engaged
Chapter 10 Exercise（分值7分）
I Reading Comprehension (5 points)
Decide whether the following statements are true or false Choose T for True and F for False (1 point each )
题目1
Competition in Olympic sports is supposed to be fair However in judged sports fairness is impossible Therefore judged sports should be banned from the Olympic games A judged sport is any sport that requires judges to determine a winner For example gymnastics figure skating half pipe (snowboarding) and diving are all judged sports
1The writer believes judged sports should be eliminated from the Olympics
选择项：
A T
B F
题目2
Why do I believe that judged sports should be eliminated from the Olympics First of all judges don’t see everything For example a mistake in figure skating can happen in a fraction of a second If a judge blinks or looks away for a moment he or she might miss the mistake and give the skater a higher score than the skater deserves
2One reason that judged sports should not be allowed in the Olympics is that judges can have different opinions
选择项：
A T
B F
题目3
Second two judges can disagree about which athlete gave the best performance In sports in which the difference between gold and silver is usually a few hundredths of a point this kind of subjectivity is unacceptable Can anyone really say with certainty that a gymnast who receives a score of 9825 is a better gymnast than one who scores 9823
3One argument against banning judged sports from the Olympics is that people should stop arguing about it
选择项：
A T
B F
题目4
A lot of people claim that judged sports are subjective and should not be allowed in the Olympics They feel that only sports that are measured objectively for things like speed such as swimming track and skiing should be allowed because judges can’t be objective and fair I disagree with these people Why I believe that no sport is 100 fair and objective
4 The writer here believes all sports are objective
选择项：
A T
B F
题目5
Some athletes may win because their equipment is better than their opponents’ equipment For example in the 2000 summer Olympics some swimmers wore controversial hightech suits The maker of the suit claimed that the fabric could make a swimmer 3 faster No one could prove that this was true but they couldn’t prove that it wasn’t true either
5 The equipment can be one reason that decides athletes’ sports scores
选择项：
A T
B F
题目6
II Vocabulary Skills（2 points）
Match the following vocabulary items on left with their possible explanations on right ( 04 points each)
coworker
contribute
promotion
progress
intermission
答案：
形考务二（30分）
破冰行动（属章：Guidelines分值5分需教师批阅）讨区
异国特色食谱（属章：Chapter 3分值5分需教师批阅）讨区
身边家庭模式（属章：Chapter 5分值5分需教师批阅）讨区
新闻采访稿（属章：Chapter 8分值5分需教师批阅）互动评价
网表现（属章：章节分值10分需教师批阅）
纳税筹划网络课答案
形考务1
单选题（10道40分）
题目1
税务筹划逃税抗税骗税等行根区具（ ）
选择项：
A 合法性
B 前瞻性
C 行性
D 违法性
题目2
选项中属累进税率形式（ ）
选择项：
A 超额累进税率
B 定额累进税率
C 超率累进税率
D 全额累进税率
题目3
选项中属纳税（ ）
选择项：
A 代收代缴义务
B 外国国籍
C 居民企业
D 代扣代缴义务
题目4
税收筹划纳税（ ）相关事项安排规划
选择项：
A 生产营行发生
B 纳税义务发生前
C 纳税义务发生
D 生产营行发生
题目5
税收筹划目标（ ）
选择项：
A 成化
B 税负化
C 企业利润化
D 企业价值化
题目6
列关独资企业合伙企业征收税表述错误（ ）
选择项：
A 合伙企业生产营采先分税原
B 实行查账征收方式独资企业合伙企业改核定征税方式查账征收方式认定年度营亏损未弥补完部分逐年延续弥补
C 合伙企业名义外投资分回利息者股息红利应例确定投资者分利息股息红利项目计征税
D 合伙企业投资者企业资金家庭成员支付企业生产营关消费性支出视企业投资者利润分配
题目7
列单位属企业税纳税 （ ）
选择项：
A 股份制企业
B 营企业
C 合伙企业
D 外商投资企业
题目8
国实行法税制度（ ）企业税独立纳税营亏损抵母公司利润
选择项：
A 总公司
B 子公司
C 母公司
D 分公司
题目9
列关企业税收入确认时间表述正确 （ ）
选择项：
A 接受捐赠收入合约定接受捐赠资产日期确认收入实现
B 租金收入承租实际支付租金日期确认收入实现
C 股息红利等权益性投资收益投资方实际分配利润日期确认收入实现
D 利息收入合约定债务应付利息日期确认收入实现
题目10
需时缴纳企业税税（ ）
选择项：
A 合伙企业
B 体工商户
C 独资企业
D 公司制企业
二选题（5道30分）
题目11
递延纳税筹划法（ ）
选择项项：
A 企业没减少税款缴纳
B 获取货币时间价值相收益
C 推迟纳税义务发生时间
D 企业减少税款缴纳
题目12
税收辖权筹划法（ ）
选择项项：
A 避免成行域辖权国家征税象
B 减轻消关国家纳税义务
C 避免成行居民辖权国家公民
D 避免成行居民辖权国家居民
题目13
税收遇差（ ）承担全面纳税义务
选择项项：
A 分公司
B 母公司
C 子公司
D 总公司
题目14
企业利纳税身份进行税收筹划达节省税金支出目列说法正确（ ）
选择项项：
A 子公司具独立法资格通常履行该国居民企业样全面纳税义务
B 应避免作非居民纳税选择作居民纳税
C 应避免作居民纳税选择作非居民纳税
D 分公司具独立法资格通常履行该国居民企业样全面纳税义务
题目15
财产组织形式法律责权限国际通常企业组织形式分（ ）三类
选择项项：
A 公司制企业
B 合伙企业
C 合资企业
D 独资企业
三判断题（10道30分）
题目16
然逃避缴纳税款然犯罪体层次量刑幅度判处期徒刑者拘役进行处罚
选择项：
错
题目17
根国税法规定 居民纳税源国境缴纳税
选择项：
错
题目18
税收抵免指居住国允许非居民纳税国税法规定限额已源国缴纳税款抵免居住国应缴纳税额部分
选择项：
错
题目19
税收筹划纳税纳税义务发生时相关事项安排规划
选择项：
错
题目20
代收代缴义务关规定纳税收取商品劳务服务收入时义务代收代缴应纳税款单位应承担相应纳税义务
选择项：
错
题目21
避免成居民纳税身份关键明确中国公司企业居民纳税身份判定标准中国法律注册成立实际理机构中国境中国居民纳税负限纳税义务进行税收筹划方法：方面实际理机构设避税低税区方面减少某收入实际理机构间联系
选择项：
错
题目22
组成企业法中外合作营企业合作方国家关税收法律法规分计算缴纳税
选择项：
错
题目23
总机构设Ａ某外商投资企业Ｂ设销售分机构分机构生产营应Ａ企业税税率总机构汇总缴纳税
选择项：
错
题目24
假总公司部甲乙分公司甲分公司盈利公司乙分公司亏损公司汇总纳税时甲乙分公司盈亏互抵产生较亏损抵税效应
选择项：
错
题目25
生产营处起步阶段发生亏损性较情况考虑设立分公司外发生亏损总公司减减轻总公司负担生产营走正轨产品开销路盈利时应考虑分公司变更子公司盈利时保证享受税收优惠政策
选择项：
错
形考务2
单选题（10道40分）
题目1
企业事列项目减半征收企业税 （ ）
选择项：
A 麻类作物种植
B 油料作物种植
C 香料作物种植
D 糖料作物种植
题目2
根企业税关规定源确定表述中正确（ ）
选择项：
A 股息红利权益性投资分配企业确定
B 权益性投资资产转投资企业确定
C 提供劳务支付确定
D 转动产转动产企业机构场确定
题目3
进行企业资结构税收筹划时企业债务资权益资重（ ）节税作越
选择项：
A 越高
B 相等
C 略高
D 越低
题目4
某国企业2017年11月接受捐赠台生产设备取增值税专发票注明价款200万元增值税34万元2018年6月进行股份制改造时出售售价260万元出售时清理费3万元税法规定已计提折旧4万元假考虑增值税相关税费该国企业2016年该转收入应缴纳企业税（ ）万元
选择项：
A 1525
B 875
C 125
D 75
题目5
企业事符合条件环境保护节节水项目项目取第笔生产营收入属纳税年度起 （ ）
选择项：
A 第年免征企业税第二年第三年减半征收企业税
B 第年第二年免征企业税第三年第五年减半征收企业税
C 第年第三年免征企业税第四年第六年减半征收企业税
D 第年第五年免征企业税
题目6
纳税购进货物时含税报价相情况税负重（ ）
选择项：
A 增值税般纳税
B 开增值税专发票规模纳税
C 规模纳税
D 开增值税普通发票规模纳税
题目7
20×7年2月某增值税般纳税20×2年购进台已抵扣进项税额生产设备改变途作职工福利设施该设备原值200万元已提折旧18万元应做进项税额转出（ ）万元
选择项：
A 32
B 0
C 304
D 2912
题目8
列属固定资产加速折旧方法（ ）
选择项：
A 双倍余额递减法
B 工作量法
C 均年限法
D 直线法
题目9
甲公司代乙公司采购批商品列行符合委托代购业务求（ ）
选择项：
A 采购商品发票开具甲公司
B 采购商品发票开具乙公司
C 乙公司未时付款甲公司垫付资金500万元
D 甲公司货款金额手续费起乙公司结算
题目10
增值税般纳税列行涉进项税额销项税额中抵扣（ ）
选择项：
A 外购货物抵偿债务
B 外购货物外投资
C 外购货物偿赠送外单位
D 外购货物企业发放集体福利
二选题（5道30分）
题目11
根跨区营汇总纳税企业税征收理规定总机构应年度分支机构（ ）素计算分支机构期应分摊税款例
选择项项：
A 职工薪酬
B 营业收入
C 营利润
D 资产总额
题目12
利差衡点增值率判法进行增值税两类纳税身份选择时面选项正确（ ）
选择项项：
A 增值率（销售额－购进额）购进额
B 增值率（销售额－购进额）销售额
C 作般纳税销项进项适增值税税率致
D 作般纳税销项进项适增值税税率致
题目13
全面实行营改增列项抵扣进项税额扣税证包括（ ）
选择项项：
A 增值税专发票
B 农产品收购销售发票
C 海关进口增值税专缴款书
D 机动车销售统发票
题目14
列关消费税纳税义务发生时间说法正确（ ）
选择项项：
A 某汽车厂采委托银行收款方式销售汽车纳税义务发生时间发出汽车办妥托收手续天
B 某涂料生产企业销售涂料合约定8月20日收取价款808月20日规定发出全部涂料20日应确认全部收入
C 纳税进口摩托车纳税义务发生时间报关进口天
D 某金银珠宝店销售金银首饰10件收取价款25万元纳税义务发生时间收款天
题目15
列做法企业利（ ）
选择项项：
A 采取赊销分期付款方式
B 付款前先取方开具发票
C 销售方接受托收承付委托收款结算方式
D 少现金支付
三判断题（10道30分）
题目16
权益性投资资产转投资企业确定
选择项：
错
题目17
企业非货币形式取收入应交易价格确定收入额
选择项：
错
题目18
纳税采取商业折扣方式销售货物折扣额否开发票均销售额中扣
选择项：
错
题目19
现行增值税法律制度规定销售额没达起征点征增值税超起征点应超起征点部分销售额法计算缴纳增值税
选择项：
错
题目20
果外国投资者股权转前先进行股利分配合法转价格降低节税
选择项：
错
题目21
生产设备出租说税法规定公司事营租赁业务融资租赁业务均应缴纳增值税
选择项：
错
题目22
技术转技术转收入－技术转成－相关税费相关税费指技术转允许抵扣增值税合印花税等相关税金附加合签订费律师费等相关费支出
选择项：
错
题目23
增值税般纳税2016年5月1日取会计固定资产核算动产发生动产建工程进项税额应分2年均销项税额中抵扣年抵扣进项税额50
选择项：
错
题目24
纳税支付交际应酬费购进旅客运输服务均属企业业务开展需进项税额均销项税额中抵扣
选择项：
错
题目25
规定抵扣进项税额动产发生途改变允许抵扣进项税额项目抵扣进项税额＝增值税扣税证注明计算进项税额×动产净值率动产净值率（动产净值÷动产原值）×100
选择项：
错
形考务3
单选题（10道40分）
题目1
合理提前年度合理推迟年度起减轻税负延期纳税作种税务处理属（ ）
选择项：
A 企业成核算中税收筹划
B 企业生产营中税收筹划
C 企业成果分配中税收筹划
D 企业投资决策中税收筹划
题目2
采取缩短折旧年限方法低折旧年限低规定折旧年限（ ）
选择项：
A 70
B 40
C 50
D 60
题目3
某型零售企业20×7年度行申报收入总额250万元成费258万元营亏损8万元税务机关审核发现发生成费真实实现收入法确认规定进行核定征收假定应税率9该型零售企业20×7年度应缴纳企业税（ ）万元
选择项：
A 255
B 563
C 638
D 510
题目4
20×7年初A居民企业实物资产2000万元直接投资B居民企业取B企业40股权20×7年12月A企业全部撤回B企业投资取资产总计2800万元投资撤回时B企业累计未分配利润1000万元累计盈余公积150万元A企业投资转应缴企业税（ ）万元
选择项：
A 340
B 85
C 0
D 200
题目5
境外某公司中国境未设立机构场20×7年取境甲公司支付贷款利息收入800万元取境乙公司支付财产转收入180万元该项财产净值120万元20×7年度该境外公司国应缴纳企业税（ ）万元
选择项：
A 86
B 104
C 98
D 122
题目6
纳税年度纳税发生基医保相关医药费支出扣医保报销负担（指医保目录范围付部分）累计超（ ）部分纳税办理年度汇算清缴时80000元限额实扣
选择项：
A 10000元
B 25000元
C 15000元
D 20000元
题目7
新税法规定中病医疗费扣属（ ）
选择项：
A 基减费
B 扣费
C 专项附加扣费
D 专项扣费
题目8
两子女家庭关赡养老扣二者分摊费组合（ ）
选择项：
A 2000元0元
B 800元1200元
C 1500元500元
D 1000元1000元
题目9
关子女教育扣孩月（ ）扣
选择项：
A 3000元
B 2000元
C 1000元
D 500元
题目10
关住房贷款利息扣新税法规定纳税配偶购买中国境住房发生首套住房贷款利息支出选择夫妻方月（ ）扣
选择项：
A 1000元
B 3000元
C 500元
D 2000元
二选题（5道30分）
题目11
列关企业发生职工教育费支出阐述正确（ ）
选择项项：
A 支出超述限额准予纳税年度结转扣
B 般企业发生职工教育费支出超工资薪金总额25部分实扣
C 高新技术企业认定技术先进型服务企业超工资薪金总额8部分实扣
D 软件生产企业发生职工教育费中职工培训费全额税前扣
题目12
列关企业价值化理目标税收筹划说法正确（ ）
选择项项：
A 企业价值化目标作价值评估基础现金流量确定然基企业期盈利选择税负轻纳税方案活动称税收筹划
B 企业目标定位价值化条件税收筹划目标追求税利润化
C 现金流量价值评价标准仅仅企业目前获利力更重企业未潜获利力
D 企业价值化企业整体角度考虑企业利益取更满足企业利益相关者利益
题目13
列项行中视销售行（ ）
选择项项：
A 生产产品集体福利
B 资产总机构境分支机构间转移
C 生产产品市场推广
D 资产境外分支机构加工产品
题目14
税纳税包括（ ）
选择项项：
A 中国外籍员港澳台胞
B 体工商业户
C 独资企业合伙企业投资者
D 中国公民
题目15
三险金指（ ）
选择项项：
A 基医疗保险
B 住房公积金
C 失业保险
D 养老保险
三判断题（10道30分）
题目16
企业促进商品销售商品价格予价格扣属商业折扣商品销售涉商业折扣应扣商业折扣金额确定销售商品收入金额
选择项：
错
题目17
企业应具合法营资格中介服务机构签订服务协议合委托外企业现金等非转账方式支付手续费佣金税前扣
选择项：
错
题目18
债权鼓励债务规定期限付款债务提供债务扣属现金折扣销售商品涉现金折扣应扣现金折扣前金额确定销售商品收入金额现金折扣实际发生时作财务费扣
选择项：
错
题目19
企业2018年1月1日2020年12月31日期间新购进设备器具（指房屋建筑物外固定资产）单位价值超500万元允许次性计入期成费计算应纳税额时扣分年度计算折旧
选择项：
错
题目20
受托加工制造型设备船舶飞机事建筑安装装配工程业务者提供劳务等持续时间超6月通生产进度完成工作量安排调节收入确认时间
选择项：
错
题目21
中国境住纳税年度中国境居住累计超90天源中国境境外雇支付该雇中国境机构场负担部分免予缴纳税
选择项：
错
题目22
关专项附加扣费纳税确定完具体分摊方式额度纳税年度税务机关申请变更
选择项：
错
题目23
纳税发生医药费支出扣
选择项：
错
题目24
新税法规定中专项附加扣费包括子女教育继续教育住房贷款利息者住房租金赡养老等5项专项附加扣
选择项：
错
题目25
新税法规定：专项扣专项附加扣法确定扣居民纳税年度应纳税额限额纳税年度扣完结转年度扣
选择项：
错
形考务4
单选题（10道40分）
题目1
列关设立公司组织形式税收筹划表述正确（ ）
选择项：
A 子公司分公司独立法应单独计算缴纳企业税
B 子公司独立法总公司汇总纳税
C 设立初亏损分支机构者总公司亏损分支机构盈利情况分支机构宜采分公司形式获盈亏相抵处
D 果总机构位税率低区分支机构位税率较高区分支机构宜采子公司形式实现规避高税率目
题目2
张先生栋价值2000万元房产投资入股甲企业取甲企业20股权房产10年前购入取购入成1000万元张先生房产转行应缴纳税（ ）
选择项：
A 200
B 0
C 300
D 100
题目3
负债重杠杆作提高权益资收益率水普通股股收益率方面公式充分反映（ ）
选择项：
A 权益资收益率（税前） 息税前投资收益率 + 负债资产总额×（息税前投资收益率－负债成率）
B 权益资收益率（税前） 息税前投资收益率 + 负债资产总额÷（息税前投资收益率－负债成率）
C 权益资收益率（税前） 息税前投资收益率 + 负债权益资×（息税前投资收益率－负债成率）
D 权益资收益率（税前） 息税前投资收益率 + 负债权益资÷（息税前投资收益率－负债成率）
题目4
甲公司20×9年6月12 500万元收购乙公司全部股权乙公司初始投资成4600万元20×8年12月31日资产账面净值6 670万元评估确认价值9 789万元甲公司股权支付额12 000万元（计税基础9 000万元）非股权现金支付500万元取股权计税基础（ ）
选择项：
A 4100
B 4200
C 4600
D 43332
题目5
甲公司股权2 000万股更发展85股权乙公司收购然成乙公司子公司收购日甲公司股资产计税基础8元股资产公允价值10元收购价中乙公司股权形式支付15 300万元银行存款支付1 700万元该合业务符合企业重组特殊性税务处理条件选择方法执行项业务非股权支付额应资产转（ ）万元
选择项：
A 400
B 170
C 340
D 153
题目6
果企业国家认定税收居民（）该国承担（ ）
选择项：
A 国纳税义务
B 限纳税义务
C 外国纳税义务
D 限纳税义务
题目7
（ ）跨国企业进行国际税收筹划基手段
选择项：
A 筹资结构
B 组织形式
C 转定价
D 国际避税
题目8
跨国企业针常设机构进行国际税收筹划思路：（ ）
选择项：
A 国家国家形成常设机构
B 国家国家设立分支机构
C 避免国家国家设立分支机构
D 避免国家国家形成常设机构
题目9
转定价税务理般强调遵循（ ）
选择项：
A 成收益原
B 费原
C 利润原
D 独立交易原
题目10
般言企业通改变筹资结构（ ）减轻税负
选择项：
A 加债权融资重
B 加转定价规模
C 加企业营规模
D 加股权融资重
二选题（5道30分）
题目11
兼出资方式起延迟纳税效果（ ）
选择项项：
A 现金购买股票式兼
B 股票换取资产式兼
C 股票换取股票式兼
D 现金购买资产式兼
题目12
属企业分支机构税缴纳方式（ ）
选择项项：
A 分支机构独立申报纳税
B 分支机构集中总公司汇总纳税
C 代扣代缴
D 定期定额纳税
题目13
转定价跨国企业进行国际税收筹划基手段具体说形式包括（ ）
选择项项：
A 成分摊
B 资金融通
C 转货物
D 提供劳务
题目14
国关联企业认定标准越越样宽泛属国认定形成关联关系（ ）
选择项项：
A 营控制
B 资金控制
C 亲属关系
D 特许权控制
题目15
国际税收协定关常设机构条款详细列举常设机构具体标准( )
选择项项：
A 建筑安装工程持续时间超12月
B 固定营业场
C 独立代理
D 非独立代理
三判断题（10道30分）
题目16
股票换取资产式兼称股权置换式兼种方式整资运作程中没出现现金流没实现资收益程免税
选择项：
错
题目17
购买法权益联合法相资产确认价值较高增加折旧摊销商誉引起净利润减少形成节税效果
选择项：
错
题目18
企业发生股权转时企业身作独立核算济实体然存种股权转行应正常征收增值税
选择项：
错
题目19
企业吸收合中合存续企业性质适税收优惠条件未发生改变继续享受合前该企业剩余期限税收优惠优惠金额存续企业合年应纳税额（亏损计零）计算
选择项：
错
题目20
兼企业较高盈利水改变整体税收负担选择家量净营亏损企业作兼目标
选择项：
错
题目21
进行国际税收筹划时果某种筹划安排企业某国税负增加该种方法效
选择项：
错
题目22
转定价企业营行绝数情况法律限制会法律禁止特税收目开展转定价行会损害相关国家税收利益
选择项：
错
题目23
国际税收筹划指事跨国营企业利国家间税法差异国税法国际税收协定中相关规定通合法生产营活动安排规避减轻整体税负活动
选择项：
错
题目24
部分国家税收规相关法律规定中子公司视独立法需独立承担国纳税义务分公司更情况视具独立法位营机构法律意义然属总公司营成果总机构营成果汇总起
选择项：
错
题目25
国际税收筹划指事跨国营企业利国家间税法差异国税法国际税收协定中相关规定通合法生产营活动安排规避减轻整体税负活动
选择项：
错
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