二级笔译
单选题According to the passage, residents in the state of Mississippi saved last year from tax breaks about.A $10 millionB $47. 4 millionC no statistics availableD nearly a 3 percent increase
题目
单选题
According to the passage, residents in the state of Mississippi saved last year from tax breaks about.
A
$10 million
B
$47. 4 million
C
no statistics available
D
nearly a 3 percent increase
参考答案和解析
正确答案：
D
解析：
细节题。第三段首句指出“没有数据显示消费者每年会从这些免税购物中节省多少钱”，接下来该提到得克萨斯州和马萨诸塞州估计的节省的数额，并未提到密西西比州的统计数字。因此选项C符合题意。
细节题。第三段首句指出“没有数据显示消费者每年会从这些免税购物中节省多少钱”，接下来该提到得克萨斯州和马萨诸塞州估计的节省的数额，并未提到密西西比州的统计数字。因此选项C符合题意。
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相似问题和答案
第1题：
(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as
a holding company and identify any planning actions that can be taken to defer or minimise these tax
costs. (4 marks)
You should assume that the corporation tax rates for the financial year 2005 and the income tax rates
and allowances for the tax year 2005/06 apply throughout this question.
正确答案：
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed ￡60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed ￡60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.
第2题：
The grain output is ______this year than that of last year.
A. higher 5 percent
B. 5 percent more higher
C. more 5 percent higher
D. 5 percent higher
正确答案：D
13．答案为D 今年比去年粮食产量增加5%。比较时句型为主语+谓语十倍数(分数)十形容词(副词)比较级+than...。
第3题：
According to the passage, the first settlers used wood for their utensils and tools because it was ______.
A．durable
B．inexpensive
C．available
D．attractive
正确答案：C
解析：注意题干上的信号词utensils and tools，以此为目标可以很容易地找到本题的依据句“Because of the lack of other materials，early settlers were forced to make tools and utensils out of wood.”选择C的原因在于当时十分缺乏其他材料而木材到处都有所以得到采用。available意思为“有，存在”。
解析：注意题干上的信号词utensils and tools，以此为目标可以很容易地找到本题的依据句“Because of the lack of other materials，early settlers were forced to make tools and utensils out of wood.”选择C的原因在于当时十分缺乏其他材料而木材到处都有所以得到采用。available意思为“有，存在”。
第4题：
New York City's hotel _______ rate climbed to 90%, a 1% increase from the same period last year.
A.occupation
B.occupancy
C.occupant
D.occupational
B.occupancy
C.occupant
D.occupational
答案：B
解析：
第5题：
共用题干
第二篇
Sino-Japan Animosity（敌意）Lessens
Chinese and Japanese people view each other slightly more positively than last year,according to a
survey released on Wednesday at a press conference in Beijing.
The survey is jointly sponsored by China Daily and Genron NPO（非营利性的组织）,a Japanese think
tank similar to the American Council on Foreign Relations.It also found an overwhelming agreement in both
countries that Sino-Japanese relations were important.
The survey is a part of the Beijing-Tokyo Forum,an annual gathering of senior government officials and
representatives from Chinese and Japanese NGOs（非政府组织）designed to improve communication and
understanding between the Iwo countries.
Conducted every year for five years now,the survey focused on two different groups of people:ordinary
citizens,and intellectuals.In China,the intellectual group was comprised mainly of university students from
well-known schools like Peking University.In Japan,the intellectual group was mainly made up of previous
members of Genron NPO.
Among ordinary Chinese polled,35.7 percent said they have"very good"or"relatively good"
impressions of Japan,a 5.5-percentage-point increase compared with last year. 45.2 percent of Chinese
students had a positive impression of Japan,two percentage points more than last year. Only 26.6 percent of
Japanese have a positive impression of China,however.
Still,an overwhelming majority of the respondents from each country said Sino-Japanese relations were
"important"and wanted their leaders to deepen talks and cooperation with each other.
But 51.9 percent of ordinary people and 42.4 percent of students in China said they saw no change in
relations between the two countries over the last year. In Japan,64.8 percent of those ordinary people and
53.4 percent of intellectuals surveyed shared the view that there was no improvement in bilateral ties this
year.
Historical issues and territorial disputes remain two major obstacles to improving bilateral relations,the
survey found.What concerns the Chinese most are historical issues:visits by Japanese officials to Yasukuni
Shrine（靖国神社）,and the Nanjing Massacre（大屠杀）.
Perceptions on economic and trade relations have improved,though.About 47 percent of ordinary
Japanese said China had been"helpful"this year in fighting the global economic crisis,compared with just
30 percent last year. The percent of Japanese intellectuals who said Chinese economic growth was good for
Japan increased from 65.8 percent to 81.4 percent this year.
Cooperation in East Asia issues,trade and investment,energy,the environment and climate change top
the list of common concerns that people in China and Japan want their leaders to talk about in bilateral
meetings,the survey found.
Civil exchanges were regarded by most people from both countries as an important way to improve
relations.90. 7 percent of the students and 85.7 percent of the ordinary people in China and 95.8% of
intellectuals and 74.8% of the ordinary people in Japan viewed civil exchanges as"important"or"relatively
important".
Chinese and Japanese both learn about each other's country mostly through television news and
newspapers,the survey found.
第二篇
Sino-Japan Animosity（敌意）Lessens
Chinese and Japanese people view each other slightly more positively than last year,according to a
survey released on Wednesday at a press conference in Beijing.
The survey is jointly sponsored by China Daily and Genron NPO（非营利性的组织）,a Japanese think
tank similar to the American Council on Foreign Relations.It also found an overwhelming agreement in both
countries that Sino-Japanese relations were important.
The survey is a part of the Beijing-Tokyo Forum,an annual gathering of senior government officials and
representatives from Chinese and Japanese NGOs（非政府组织）designed to improve communication and
understanding between the Iwo countries.
Conducted every year for five years now,the survey focused on two different groups of people:ordinary
citizens,and intellectuals.In China,the intellectual group was comprised mainly of university students from
well-known schools like Peking University.In Japan,the intellectual group was mainly made up of previous
members of Genron NPO.
Among ordinary Chinese polled,35.7 percent said they have"very good"or"relatively good"
impressions of Japan,a 5.5-percentage-point increase compared with last year. 45.2 percent of Chinese
students had a positive impression of Japan,two percentage points more than last year. Only 26.6 percent of
Japanese have a positive impression of China,however.
Still,an overwhelming majority of the respondents from each country said Sino-Japanese relations were
"important"and wanted their leaders to deepen talks and cooperation with each other.
But 51.9 percent of ordinary people and 42.4 percent of students in China said they saw no change in
relations between the two countries over the last year. In Japan,64.8 percent of those ordinary people and
53.4 percent of intellectuals surveyed shared the view that there was no improvement in bilateral ties this
year.
Historical issues and territorial disputes remain two major obstacles to improving bilateral relations,the
survey found.What concerns the Chinese most are historical issues:visits by Japanese officials to Yasukuni
Shrine（靖国神社）,and the Nanjing Massacre（大屠杀）.
Perceptions on economic and trade relations have improved,though.About 47 percent of ordinary
Japanese said China had been"helpful"this year in fighting the global economic crisis,compared with just
30 percent last year. The percent of Japanese intellectuals who said Chinese economic growth was good for
Japan increased from 65.8 percent to 81.4 percent this year.
Cooperation in East Asia issues,trade and investment,energy,the environment and climate change top
the list of common concerns that people in China and Japan want their leaders to talk about in bilateral
meetings,the survey found.
Civil exchanges were regarded by most people from both countries as an important way to improve
relations.90. 7 percent of the students and 85.7 percent of the ordinary people in China and 95.8% of
intellectuals and 74.8% of the ordinary people in Japan viewed civil exchanges as"important"or"relatively
important".
Chinese and Japanese both learn about each other's country mostly through television news and
newspapers,the survey found.
According to the passage,the Beijing-Tokyo Forum________.
A:is held every year in Beijing
B:aims at promoting communication between the two countries
C:mainly attracts representatives from the governments of the two countries
D:releases a survey on Sino-Japanese relations every five years
A:is held every year in Beijing
B:aims at promoting communication between the two countries
C:mainly attracts representatives from the governments of the two countries
D:releases a survey on Sino-Japanese relations every five years
答案：B
解析：
从第二段最后一句话可知，中日两国民众普遍认为两国之间的关系很重要。
第三段明确表示，论坛是为了增进两国之间的沟通和理解。
第五段中说本年度普通中国人和大学生中对日本印象较好的人所占比例分别为 35.7％和45.2%，分别比上一年度增长5.5个百分点和2个百分点，因此可以计算出去年的普 通中国人和大学生对日本持积极态度的百分比分别为30.2％和43.2%。
第八段列出了阻碍中日关系正常发展的主要障碍，分别是领土争端和历史问题，后者 包括南京大屠杀和日本领导人参拜靖国神社的行为，贸易摩擦则没有被提及。
从倒数第二段提供的数据可知，中日两国大多数人认为民间交往是促进两国关系发展 的重要途径。
第三段明确表示，论坛是为了增进两国之间的沟通和理解。
第五段中说本年度普通中国人和大学生中对日本印象较好的人所占比例分别为 35.7％和45.2%，分别比上一年度增长5.5个百分点和2个百分点，因此可以计算出去年的普 通中国人和大学生对日本持积极态度的百分比分别为30.2％和43.2%。
第八段列出了阻碍中日关系正常发展的主要障碍，分别是领土争端和历史问题，后者 包括南京大屠杀和日本领导人参拜靖国神社的行为，贸易摩擦则没有被提及。
从倒数第二段提供的数据可知，中日两国大多数人认为民间交往是促进两国关系发展 的重要途径。
第6题：
According to the passage，in the late 1960's some residents of Boston were concerned with which aspect of skyscrapers?
A. The noise from their construction.
B. The removal of trees from building sites.
C. The harmful effects on the city's grass.
D. The high cost of rentable office space.
正确答案：C
[解析] 由倒数第二段第二句可知，“摩天楼产生的阴影对城市绿地有害”，答案为C。
[解析] 由倒数第二段第二句可知，“摩天楼产生的阴影对城市绿地有害”，答案为C。
第7题：
：The“progresslive tax” is the tax（ ）．
A．collected for social progress．
B．that Increases with each passing year．
C．that is collected from those who earn most．
D．that varies according to how much money a person earns．
正确答案：D
第8题：
(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel
could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.
(3 marks)
The increase in the retail prices index from April 1984 to April 1998 is 84%.
You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the
foreseeable future.
正确答案：
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.
第9题：
共用题干
第二篇
Sino-Japan Animosity（敌意）Lessens
Chinese and Japanese people view each other slightly more positively than last year,according to a
survey released on Wednesday at a press conference in Beijing.
The survey is jointly sponsored by China Daily and Genron NPO（非营利性的组织）,a Japanese think
tank similar to the American Council on Foreign Relations.It also found an overwhelming agreement in both
countries that Sino-Japanese relations were important.
The survey is a part of the Beijing-Tokyo Forum,an annual gathering of senior government officials and
representatives from Chinese and Japanese NGOs（非政府组织）designed to improve communication and
understanding between the Iwo countries.
Conducted every year for five years now,the survey focused on two different groups of people:ordinary
citizens,and intellectuals.In China,the intellectual group was comprised mainly of university students from
well-known schools like Peking University.In Japan,the intellectual group was mainly made up of previous
members of Genron NPO.
Among ordinary Chinese polled,35.7 percent said they have"very good"or"relatively good"
impressions of Japan,a 5.5-percentage-point increase compared with last year. 45.2 percent of Chinese
students had a positive impression of Japan,two percentage points more than last year. Only 26.6 percent of
Japanese have a positive impression of China,however.
Still,an overwhelming majority of the respondents from each country said Sino-Japanese relations were
"important"and wanted their leaders to deepen talks and cooperation with each other.
But 51.9 percent of ordinary people and 42.4 percent of students in China said they saw no change in
relations between the two countries over the last year. In Japan,64.8 percent of those ordinary people and
53.4 percent of intellectuals surveyed shared the view that there was no improvement in bilateral ties this
year.
Historical issues and territorial disputes remain two major obstacles to improving bilateral relations,the
survey found.What concerns the Chinese most are historical issues:visits by Japanese officials to Yasukuni
Shrine（靖国神社）,and the Nanjing Massacre（大屠杀）.
Perceptions on economic and trade relations have improved,though.About 47 percent of ordinary
Japanese said China had been"helpful"this year in fighting the global economic crisis,compared with just
30 percent last year. The percent of Japanese intellectuals who said Chinese economic growth was good for
Japan increased from 65.8 percent to 81.4 percent this year.
Cooperation in East Asia issues,trade and investment,energy,the environment and climate change top
the list of common concerns that people in China and Japan want their leaders to talk about in bilateral
meetings,the survey found.
Civil exchanges were regarded by most people from both countries as an important way to improve
relations.90. 7 percent of the students and 85.7 percent of the ordinary people in China and 95.8% of
intellectuals and 74.8% of the ordinary people in Japan viewed civil exchanges as"important"or"relatively
important".
Chinese and Japanese both learn about each other's country mostly through television news and
newspapers,the survey found.
第二篇
Sino-Japan Animosity（敌意）Lessens
Chinese and Japanese people view each other slightly more positively than last year,according to a
survey released on Wednesday at a press conference in Beijing.
The survey is jointly sponsored by China Daily and Genron NPO（非营利性的组织）,a Japanese think
tank similar to the American Council on Foreign Relations.It also found an overwhelming agreement in both
countries that Sino-Japanese relations were important.
The survey is a part of the Beijing-Tokyo Forum,an annual gathering of senior government officials and
representatives from Chinese and Japanese NGOs（非政府组织）designed to improve communication and
understanding between the Iwo countries.
Conducted every year for five years now,the survey focused on two different groups of people:ordinary
citizens,and intellectuals.In China,the intellectual group was comprised mainly of university students from
well-known schools like Peking University.In Japan,the intellectual group was mainly made up of previous
members of Genron NPO.
Among ordinary Chinese polled,35.7 percent said they have"very good"or"relatively good"
impressions of Japan,a 5.5-percentage-point increase compared with last year. 45.2 percent of Chinese
students had a positive impression of Japan,two percentage points more than last year. Only 26.6 percent of
Japanese have a positive impression of China,however.
Still,an overwhelming majority of the respondents from each country said Sino-Japanese relations were
"important"and wanted their leaders to deepen talks and cooperation with each other.
But 51.9 percent of ordinary people and 42.4 percent of students in China said they saw no change in
relations between the two countries over the last year. In Japan,64.8 percent of those ordinary people and
53.4 percent of intellectuals surveyed shared the view that there was no improvement in bilateral ties this
year.
Historical issues and territorial disputes remain two major obstacles to improving bilateral relations,the
survey found.What concerns the Chinese most are historical issues:visits by Japanese officials to Yasukuni
Shrine（靖国神社）,and the Nanjing Massacre（大屠杀）.
Perceptions on economic and trade relations have improved,though.About 47 percent of ordinary
Japanese said China had been"helpful"this year in fighting the global economic crisis,compared with just
30 percent last year. The percent of Japanese intellectuals who said Chinese economic growth was good for
Japan increased from 65.8 percent to 81.4 percent this year.
Cooperation in East Asia issues,trade and investment,energy,the environment and climate change top
the list of common concerns that people in China and Japan want their leaders to talk about in bilateral
meetings,the survey found.
Civil exchanges were regarded by most people from both countries as an important way to improve
relations.90. 7 percent of the students and 85.7 percent of the ordinary people in China and 95.8% of
intellectuals and 74.8% of the ordinary people in Japan viewed civil exchanges as"important"or"relatively
important".
Chinese and Japanese both learn about each other's country mostly through television news and
newspapers,the survey found.
In the last year,_______% of ordinary Chinese and_________% of Chinese students had a positive impression of Japan.
A:35.7;45.2
B:51.9;42.4.
C:5.5;26.6
D:30.2;43.2
A:35.7;45.2
B:51.9;42.4.
C:5.5;26.6
D:30.2;43.2
答案：D
解析：
从第二段最后一句话可知，中日两国民众普遍认为两国之间的关系很重要。
第三段明确表示，论坛是为了增进两国之间的沟通和理解。
第五段中说本年度普通中国人和大学生中对日本印象较好的人所占比例分别为 35.7％和45.2%，分别比上一年度增长5.5个百分点和2个百分点，因此可以计算出去年的普 通中国人和大学生对日本持积极态度的百分比分别为30.2％和43.2%。
第八段列出了阻碍中日关系正常发展的主要障碍，分别是领土争端和历史问题，后者 包括南京大屠杀和日本领导人参拜靖国神社的行为，贸易摩擦则没有被提及。
从倒数第二段提供的数据可知，中日两国大多数人认为民间交往是促进两国关系发展 的重要途径。
第三段明确表示，论坛是为了增进两国之间的沟通和理解。
第五段中说本年度普通中国人和大学生中对日本印象较好的人所占比例分别为 35.7％和45.2%，分别比上一年度增长5.5个百分点和2个百分点，因此可以计算出去年的普 通中国人和大学生对日本持积极态度的百分比分别为30.2％和43.2%。
第八段列出了阻碍中日关系正常发展的主要障碍，分别是领土争端和历史问题，后者 包括南京大屠杀和日本领导人参拜靖国神社的行为，贸易摩擦则没有被提及。
从倒数第二段提供的数据可知，中日两国大多数人认为民间交往是促进两国关系发展 的重要途径。
第10题：
With Computer users linker to the internet growing ( ) every year,business is trying to Cash in on the worlD wide network.
A at million
B with a million
C with one million
D by million
A at million
B with a million
C with one million
D by million
答案：D
解析：