问题 单项选择题

现行增值税纳税人概念中所称“中华人民共和国境内”是指销售货物的( )在我国境内。

A.起运地

B.最终销售地

C.货物支付地

D.企业所在地

答案

参考答案:A

解析: 现行增值税纳税人概念中所称“中华人民共和国境内”是指销售货物的起运点在我国境内。

阅读理解

With their weakening bodies, advanced age or increasing pressure of work or study, people have been advised and usually persuaded to have health care products. Do you remember your first time to take a nutritional supplement(营养补充品)? What was your first impression? 

Posted by Amy, Dec. 23, 2010 8:05 PM

Madeline on Dec. 24, 2010 7:25 PM

Years ago, as a young mom with two small children, I struggled to keep up with the demands of a busy life. One day, I woke up feeling so tired that I knew something had to change!

A friend gave me some Royal Jelly—an amazing substance(物质)from the beehive(蜂房). I was doubtful, but desperate…so I tried it! In time, I began to experience renewed energy and vitality(活力)like never before! Now, over two decades later, I travel all round the country, sharing my life-changing experience. I’m grateful for the energy to keep up and love to share this wonderful discovery with others.

Blanca on Dec. 25, 2010 7:02 PM

Ten years ago, when I was 73, my mind wanted to be busy and useful, but my body didn’t. I became tired and lethargic(无精打采的). That’s when my daughter Madeline tried to persuade me to try her special Royal Jelly. It made such a dramatic(巨大的)difference in her life, so she was sure it could help me too! Hesitating for 2 days, I gave in. She was right! I no longer felt worn out. I had a new, youthful zest(热情)for life and I’ve been OK — thanks to Royal Jelly!

Lori on Dec. 25, 2010 10:27 PM

When my mom Madeline was introduced to Royal Jelly, it affected my life, too! Mom gave me some of her fantastic Royal Jelly. Boy, things did turn around! I had more energy and stamina(耐力)and was finally able to keep up with high school and, eventually, college activities. Today, I’m a busy mom in my mid-thirties with two active boys and a new business! I have enough energy to do it all! I’m glad I took my Mom’s advice.

小题1:.

.From the text, we learn that ________________.        .

A.Madeline became more than willing to take Royal Jelly at the very beginning

B.Lori was grateful partly because Royal Jelly helped him to improve his studies

C.Royal Jelly is a product that can help renew a person’s energy and vitality

D.Amy has benefited from Royal Jelly so she posted a topic about the product小题2:.

Which of the following is true of Blanca?

A.She replied to the topic on Christmas Eve.

B.She tried Royal Jelly without hesitation.

C.She is now supposed to be in her seventies.

D.She was the second one to reply to the topic.小题3:.

. What’s the relationship between the Royal Jelly takers?

A.Lori and Blanca are Madeline’s grandchildren.

B.Madeline is Blanca’s daughter and Lori’s mother.

C.Blanca is Lori and Madeline’s great grandmother.

D.They have no blood relationship but friendship.小题4:.

Where can we most probably read this text?

A.In a sports club.

B.On an Internet page.

C.In a fiction.

D.In a travel magazine.

阅读理解

Every day 25 million U.S. children ride school buses. The safety record for these buses is much better than for passenger cars; but nevertheless, about 10 children are killed each year riding on large school buses, and nearly four times that number are killed outside buses in the loading zones. By and large, however, the nation’s school children are transported to and from school safety.

Even though the number of school bus accidents is not large, the safety of children is always of intense public concern. While everyone wants to see children transported safely, people are divided about what needs to be done-particularly whether seat belts should be compulsory.

People in favour of seat belts on school buses-many of them parents and medical organizations-argue that seat belts are necessary not only to reduce fatality and injury, but also to teach children lessons about the importance of using them routinely in any moving vehicle. A side benefit, they point out, is that seat belts help keep children in their seats, away from the bus driver.

People who object to seat belt installation suggest that children are already well protected by the school buses that follow the Nation Highway Traffic Safety Administration’s (NHTSA) safety requirements set in 1977. They also believe that many children won’t wear seat belts anyway, and that may damage the belts or use them as weapons to hurt other children.

A new Research council report on school bus safety suggest that there are alternate safety devices and procedures that may be more effective and less expensive. For example, the study committee suggested that raising seat backs four inches may have the same safety effectiveness as seat belts.

The report sponsored by the Department of transportation at the request of Congress, re

views seat belts extensively while taking a broader look at safety in and around school buses.

1.According to the passage, the “school bus” is .      

A.the bus offered by the school and different from the public bus

B.the bus that has no difference from the public bus

C.the bus that is driven by the students

D.the bus that is not safe

2.According to the passage, who has the greatest degree of control of the school buses “safety”?

A.A new Research Council.           B.The Department of Transportation.

C.The Medical Organization.         D.National Highway Traffic Safety Administration.

3.It may be inferred from this passage that .       .

A.many of the opponents(反对者) of seat belt installation are parents and officials of the Department of Transportation

B.proposals of seat belts on school buses would be seriously considered

C.an alternate safety device (raising seat backs four inches) may be taken into consideration

D.The Department of Transportation may either take the idea of seat belts or other measures when it reviews the whole situation  

4.The title below which best expresses the idea of the passage is“”.

A.Making School Buses Even Safer for Children     B.Seat Belts Needed on School Buses

C.Alternate Safety Devices and Procedures         D.Safety in and around School Buses