问题 阅读理解

七选五(共5小题;每小题2分,满分10分)

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

As we know, sport is very common in our daily life. People who usually compete in sports can be found everywhere. Why so many people love sports? __1__

Generally speaking, it is good for our health to do sports, such as basketball, football, table tennis, swimming, badminton, and so on. __2__ I have taken the swimming course this term, since I didn’t know how to swim. I find that swimming is very interesting and has many benefits for our bodies. On one hand, it can make our blood circulatory system run regularly. On the other hand, the muscles of our bodies can be massaged(按摩) under the pressure of water. All these are positively advantageous to our health.

__3__ It is known to us that some sports are team sports that involve several players or even more. When playing with others, people must face the situation of getting along with others. Through the sport games, strangers may go easily with others and make friends with each other. __4__ If you don’t know what to do, doing exercises may be a good idea because you can share the time and the fun with your friends.

__5__Yes, that’s right. But the advantages of sports are more than its disadvantages. We should follow the lead of sports athletes, as sports play an essential role in our life. Plenty of physical exercise will help you keep fit.

A.I think I love the sports deeply.

B.Just take swimming for example.

C.There are many reasons for this.

D.I like the sports, which is interesting.E. Besides, sport is also a way of communication.

F. Some people may say it is easy to be hurt while having sports.

G. What’s more, they can get satisfaction from the competitive sports.

答案

小题1:C

小题2:B

小题3:E

小题4:G

小题5:F

题目分析:

小题1:从前面的问题:Why so many people love sports? 可知回答是有几个原因。选C

小题2:后后面的句子:I have taken the swimming course this term, since I didn’t know how to swim. 可知是拿游泳举例。选B

小题3:从后面的句子:When playing with others, people must face the situation of getting along with others.可知运动是交流的方式。选E

小题4:从后面的句子:If you don’t know what to do, doing exercises may be a good idea because you can share the time and the fun with your friends.可知是他们可以从运动中得到满足。选G

小题5:从后面的句子:Yes, that’s right. But the advantages of sports are more than its disadvantages.可知运动的时候很容易受伤。选F

点评:首先略读每个段落,了解每个段落的大致意思,然后把几个选项含义理解透,尤其注意意思相近,表达有交叉的选项之间的区别。然后再细读短文,把答案填入合适位置。对于实在没有把握的小题可以留待最后完成。完成短文后,再认真通读一遍全文,看看上下语意是否通顺,是否符合逻辑关系。

单项选择题
单项选择题

某汽车加工厂为增值税一般纳税人,增值税税率为17%,消费税税率为3%。该厂于2010年12月发生以下经济业务:
(1)从海南某农场购进天然橡胶,开具的普通发票上注明的价款为200000元,购进该货物支付的运费为60000元(含货票)。橡胶厂将这些天然橡胶加工成生产轮胎的橡胶,其实际成本为500000元。厂方用其中的200000元橡胶生产各类轮胎,其中手扶拖拉机专用轮胎100套,每套600元(不含增值税),全部已售出。汽车用的轮胎1000套,每套1000元(不含增值税),共售出800套,其中有200套属于子午线轮胎。
(2)其余实际成本为300000元的橡胶,该厂委托某轮胎厂加工汽车的内胎和外胎。收回时支付加工费2500元(含受托方支付的辅料500元),并取得增值税专用发票。该厂将委托加工的内、外胎继续组装成上述同型号汽车轮胎1500套(非子午线轮胎),以每套1200元的售价(不含增值税价格)全部售出。已知委托方“应交税费——应交消费税”科目的借方期初和期末均无余额。
(3)将第(1)项业务中剩余的200套汽车用的轮胎(已含增值税)以每套价格1300元换取海南该农场的天然橡胶,对方开具的是普通发票。

该厂第(2)项业务应纳增值税和消费税为( )。

A.增值税为306000元,消费税为54000元

B.增值税为306000元,消费税为44644.33元

C.增值税为305575元,消费税为44644.33元

D.增值税为305575元,消费税为54000元