习题第一套

第一套

Part I Reading Comprehension

Directions: There are 4 passages in this section. Each followed by some questions. For each of them there are four choices marked A, B, C, and D. You should decide on the best choice.

Passage 1

It was June 15, and in two days I would be turning thirty. I was insecure about entering a new decade of my life and feared that my best years were now behind me.

My daily routine included going to the gym for a workout before going to work. Every morning I would see my friend Nicholas at the gym. He was seventy-nine years old and in terrific shape. As I greeted Nicholas on this particular day, he noticed I wasn't full of my usual vitality and asked if there was anything wrong. I told him I was feeling anxious about turning thirty. I wondered how I would look back on my life once I reached Nicholas's age, so I asked him, "What was the best time of your life?"

Without hesitation, Nicholas replied, "Well, Joe, this is my philosophical answer to your philosophical question:

"When I was a child in Austria and everything was taken care of for me and I was nurtured by my parents, that was the best time of my life.

"When I was going to school and learning the things I know today, that was the best time of my life.

"When I got my first job and had responsibilities and got paid for my efforts that was the best time of my life.

"When I met my wife and fell in love, that was the best time of my life.

"The Second World War came, and my wife and I had to flee Austria to save our lives. When we were together and safe on a ship bound for North America that was the best time of my life.

"When we came to Canada and started a family, that was the best time of my life.

"When I was a young father, watching my children grow up, that was the best time of my life.

"And now, Joe, I am seventy-nine years old. I have my health, I feel good and I am in love with my wife just as I was when we first met. This is the best time of my life."

1. What age was Joe approaching?

A. 15.

B. 28.

C. 30.

D. 79.

2. What does Joe do every morning before going to work?

A.Physical training in the gym.

B.Visiting a friend in hospital.

C.Getting some medical treatment.

D.Taking care of his pets.

3. How does the author feel about turning thirty?

A.Grateful.

B.Terrific.

C.Insecure.

D.Confused.

4. Where did Nicholas flee to during the Second World War?

A.Austria

B.Canada

C.South America

D.North Europe

5. What did Nicholas want to tell Joe?

A.All's well that cuds well.

B.Health means happiness.

C. Every dog has its day.

D. The best time never leaves you.

Passage 2

April 15th is tax day for Americans. It is the last day to pay federal income taxes for the previous year. Most taxpayers have enough income tax collected all year long through their employer, so they do not owe any more. In fact, most get some money back.

There are different ways for people to reduce their income taxes. Homeowners, for example, can deduct the interest they pay on a home loan. And there are tax credits, including credits for children.

Income tax rates increase as income increases. People who earned more than $319 thousand last year had the highest rate, 35 percent.

The Constitution gives Congress the power to establish federal taxes. State and local governments can also tax. But the idea of national taxes took time to develop.

In 1791, Congress approved a tax on whiskey and other alcoholic drinks. Farmers in western Pennsylvania who produced alcohol refused to pay. They attacked officials and burned the home of a tax collector.

George Washington, America's first president, gathered troops. The soldiers defeated the so-called Whiskey Rebellion of 1794. It was one of the first times the government used its powers to enforce a federal law within a state.

At first, the government of the United States collected most of its money through tariffs. These are taxes on trade. Then, in the late 1800s, Congress began to tax the money that people earned in their jobs.

The Supreme Court originally rejected the personal income tax as unconstitutional, so the states changed the Constitution. In 1913 they passed the Sixteenth Amendment. It gives Congress the power to collect taxes on income.

In 2003, personal income tax provided the government with 37 percent of its money. Income tax on businesses provided six percent.

Other taxes provided an additional 40 percent of the budget. And the remaining 17 percent of federal income was money borrowed to cover the deficit.

American tax laws are very complex. The Internal Revenue Service collects federal taxes. The I.R.S. estimates that taxpayers need an average of 13 hours and 35 minutes in preparation time. That is just to complete the basic tax form, which is why a lot of people use tax preparers to do it for them.

6. On April 15th, people have to pay __________ for the previous year.

A.taxes on whisky

B.all the taxes

C.federal income taxes

D.taxes on trade

7. The Congress was given the power to collect income taxes in _____________ .

A. 1791

B. 1913

C. 1800s

D. 2003