二级笔译
单选题According to the passage, the sales tax is on all the following EXCEPT.A clothesB desk padsC children shoesD portable computers
题目
clothes
desk pads
children shoes
portable computers
参考答案和解析
是非题。第一段第一句在描述美国九个州和哥伦比亚特区废除营业税时，提到了the sales tax on items such as clothes, shoes and even notebooks，其中notebooks与desk pads表达意思相近。可知选项A，B和C的内容都有提及。因此选项D提到的“便携式计算机”不包括在内。
相似问题和答案
第1题：
According to the passage, the main purposes of futures contracts are ______.
A．to hedge
B．to speculate
C．to arbitrage
D．all of the above
解析：文章第一段提到Futures are used...and arbitraging. 期货合同的主要目的有三个：保值、投机和套利。
第2题：
According to the passage，American Indian cultures have produced all of the following forms of artistic expression EXCEPT( )
B.oral epics
C.songs
D.written poems
第3题：
According to the passage, the most ambitious effort to control pollution ______.
［A］could help improve the local economy
［B］will be financially supported by the truckers
［C］may depend on independent contractors
［D］will upgrade all the trucks to reduce pollution
B对应原文第四段第二句，将对进入港口的卡车收费，因此实际上是卡车工人提供了控制措施的资金。A与第一句意思不一致，原文指出这会对当地经济产生巨大影响，但下面文章并未直接点明经济上的影响是正面的。C与第四段第三句不一致，原文意思是将独立的承包商变成更有组织的公司集团，C与此完全相反。D与第四段首句不一致，原文只是替换升级部分卡车，旧的将被淘汰，并非升级。
第4题：
cast aside these promotions
pinch state budget books
slow down local economy
encourage their economies
细节题。第四段首句提到了一些州减少消费税的目的，即in hopes of stimulating local economies，与选项D表达内容相同。
第5题：
fishing
hunting
swimming
singing
文章首段第三句提到“Like most Native American children then, he liked to fish, hunt, swim, and play games outdoors.”，由此可以推断，大部分美国孩子喜欢钓鱼、打猎、游泳，故D项正确。
第6题：
According to the supporters, the plan should （ ）
A． benefit the television industry
B． focus on producing better plays
C． help increase the sales of tickets
D． involve all the young people in England
第7题：
What is the correct sequence for defining taxes using WebSphere Commerce Accelerator？ （）
- A、Create tax codes. Create sales tax categories. Enter rates for each combination of tax code and category. Create jurisdictions. Assign the jurisdictions to the codes. Assign tax categories to the SKUs.
- B、Create tax categories. Create sales tax codes. Enter rates for each combination of tax category and code. Create jurisdictions. Assign the jurisdictions to the categories. Assign tax codes to the SKUs.
- C、Create jurisdictions. Create sales tax codes. Create shipping tax codes. Create tax categories. Define tax category display names. Define tax rates. Assign categories to codes.
- D、Create jurisdictions. Create tax codes. Enter rates for each combination of tax code and jurisdiction. Create sales tax categories. Assign the categories to the codes. Assign tax categories to the SKUs.
正确答案:C
第8题：
Excise tax vs． sales tax 消费税和销售税
消费税是对某种或某组商品，如酒和烟草的购买所课征的税。销售税是对除少数特定商品（如食品）以外的所有商品所课征的税。
第9题：
Dynamic
Dialogue-driven
Philosophical
根据“all featured his typical style and theme—long takes focused on facial features, long conversations about moral issues, temptation and its denial”可知本题选B、C两项。
第10题：
It needs not to be regularly replaced
It is designed to protect from possible impact
It is required to be worn on deck at all times by all ships
fibreglass hardhat should not be used on board ships