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Morgan Rees has always been a good businessman. He used to own three petrol stations and was busy most of the time. When he was 65, the normal retirement age, he decided that he didn't want to stop, so he carried on working for another two years. Eventually, when he was nearly 68, his wife, Dolly, asked him to retire because she wanted to enjoy their old age together. Reluctantly, he handed over the business to his son.
But he was unhappy. He didn't know what to do with himself. Although he read a lot of books and he went on holiday to interesting places with his wife, he was bored and began to get depressed because he hated being retired.
Then one day he saw an advertisement in the newspaper and, without telling his wife, he bought a small crockery (陶器) factory. The next week he told his family. They were horrified and worried. They thought he was too old at 71 to start work again.
He is now 76 and he has expanded the company considerably. He has increased the number of staff from 6 to 24 and he has found many new customers for the products. He has developed the export market and has improved profits by 200%. He has opened a new design office and employed three young designers. They have been all over the world to get new ideas, and one of them has gone to France this week to a major trade fair. Most importantly, he hasn't been bored since he bought the factory.
1)、The topic sentence of Para. 1 is ______.
A.Morgan Rees has always been a good businessman
B.he used to own three petrol stations and was busy most of the time
C.when Morgan Rees was 65, he got retired
D.reluctantly, he handed over the business to his son
2)、The topic sentence of Para. 2 is ______.
A.he didn't know what to do with himself
B.he went on holiday to interesting places with his wife
C.he was unhappy after he got retired
D.none of them
3)、Which of the following statements can best express the main idea of Para. 3?
A.One day he saw an advertisement in the newspaper.
B.He bought a small crockery factory in secret and started work again.
C.He told his family he bought a small crockery factory.
D.His family was horrified and worried when they learned he bought the small factory.
4)、What is the central idea of the last paragraph?
A.Morgan Rees has worked until he is 76.
B.Morgan Rees has developed the export market and improved the profits by 200%.
C.Morgan Rees hasn't been bored since he bought the factory.
D.Since he started working again, Morgan Rees has expanded the company considerably, which has enriched his retired life.
5)、The passage mainly deals with ______.
A.why Morgan Rees bought a small crockery factory
B.how Morgan Rees lived his retired life more happily by turning to work again
C.how Moran Rees became a good businessman
D.how Moran Rees expanded the company considerably

A.
But
B.
Then
C.
He
D.
1)、The
E.
A.Morgan
F.he
G.when
H.reluctantly,
I.
A.he
J.he
K.he
L.none
M.One
N.
B.He
O.
C.He
P.
D.His
Q.
4)、What
R.Morgan
S.
B.Morgan
T.
C.Morgan
U.
D.Since
V.
5)、The
W.
A.why
X.how
Y.how
Z.how

【参考答案】

A;C;B;D;B
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单项选择题
Hitchhiking(搭车旅游) When I was in my teens(十几岁)and 20s,hitchhiking was a main form. of long-distance transport. The kindness or curiosity of strangers(51)me all over Europe, North America, Asia and southern Africa. Some of the lift-givers became friends, many provided hospitality(52)the road.Not only did you find out much more about a country than(53)traveling by train or plane, but also there was that element of excitement about where you would finish up that night. Hitchhiking featured importantly in Western culture. It has books and songs about it. So what has happened to (54)? A few years ago, I asked the same question about hitchhiking in a column on a newspaper.(55)of people from all over the world responded with their view on the state of hitchhiking. “If there is a hitchhiker's (56)it must be Iran, ”came one reply. Rural Ireland was recommended as a friendly place for hitchhiking,(57)was Quebec, Canada-“if you don't mind being berated(严厉指责)for not speaking French.” But while hitchhiking was clearly still alive and well in many parts of the world, the (58)feeling was that throughout much of the west it was doomed(消亡). With so much news about crime in the media, people assumed that anyone on the open road without the money for even a bus ticket must present a danger. But do we(59)to be so wary both to hitchhike and to give a lift? In Poland in the 1960s,(60)a Polish woman who e-mailed me, “the authorities introduced the Hitchhiker's Booklet. The booklet contained coupons for drivers, so each time a driver(61)somebody, he or she received a coupon. At the end of the season,(62)who had picked up the most hikers were rewarded with various prizes. Everybody was hitchhiking then.” Surely this is a good idea for society. Hitchhiking would increase respect by breaking down(63)between strangers. It would help fight(64)warming by cutting down on fuel consumption as hitchhikers would be using existing fuels. It would also improve educational standards by delivering instant(65)in geography, history, politics and sociology.A.madeB.tookC.traveledD.crossed
A.
Not
B.(55)of
C.
D.”
E.
F.”
G.
A.made
B.took
C.traveled
D.crossed
问答题
某市卷烟生产企业为增值税一般纳税人,2014年6月生产经营业务如下:(1)进口生产用机械一台,国外买价128000元,运抵我国入关前支付的运费8400元、保险费7600元;入关后运抵企业所在地取得的运输公司开具的增值税专用发票,注明运费3200元、税额352元。(2)向农业生产者收购烟叶120吨并给予补贴,收购发票上注明每吨收购价款20000元,共计支付收购价款2400000元;另外,取得运输公司开具的增值税专用发票上注明运费120000元、税额13200元。(3)销售甲类卷烟400标准箱给某烟草专卖店,每箱售价15000元、销项税额2550元,共计应收含税销售额7020000元。由于专卖店提前支付价款,卷烟企业给予专卖店2%的销售折扣,实际收款6879600元。另外,取得运输公司开具的增值税专用发票,注明运费140000元、税额15400元。(4)月末将20标准箱与对外销售同品牌的甲类卷烟销售给本 企业职工,每箱售价7020元并开具普通发票,共计取得含税销售额140400元。(5)月末盘存时发现,由于管理不善当月购进的烟叶霉烂变质3.5吨,经主管税务机关确认作为损失转营业外支出处理。(6)出租货运汽车3辆,开具普通发票取得含税租金收入42120元。(其他相关资料:关税税率15%,烟叶税税率20%,甲类卷烟消费税税率56%加150元 每标准箱,上述业务涉及的相关票据均已通过主管税务机关比对认证。)该卷烟生产企业自行计算6月应缴纳的各项税费如下:A.进口机械应缴纳增值税=(128000+8400+7600+3200)×(1+15%)×17%=28777.6(元)B.可抵扣的进项税额=(2400000+120000)×(1+10%)×(1+20%)×13%+352+13200+15400+28777.6=490161.6(元)C.销项税额=(6879600+140400+42120)×17%=1200560.4(元)D.损失烟叶转出进项税额=3.5×20000×13%=9100(元)E.应缴纳增值税=1200560.4-490161.6+9100=719498.8(元)F.应缴纳的消费税=(6879600+140400+42120)×56%+(400+20)×150=3954787.2+63000=4017787.2(元)G.应缴纳城建税、教育费附加、地方教育附加=(28777.6+719498.8+4017787.2)×(7%+3%+2%)=571927.63(元)要求:根据上述相关资料,按顺序回答下列问题,如有计算,每问需计算出合计数。(1)按A至G的顺序指出该企业自行计算6月应缴纳税费的错误之处,并简要说明理由。(2)计算该企业进口设备应缴纳的增值税。(3)计算该企业6月可抵扣的进项税额。(4)计算该企业6月的销项税额。(5)计算该企业损失烟叶应转出的进项税额。(6)计算该企业6月应缴纳的增值税。(7)计算该企业6月应缴纳的消费税。(8)计算该企业6月应缴纳的城建税、教育费附加和地方教育附加。