第1题:
People tend to talk about presents in a fairly loving way. A woman whose mother had died years ago described the many gifts around her house.These were gifts that her mother had given her over the years:“I appreciate these, and they mean something to me,”the woman said,“because I remember the occasions they were given on, and that they were from my mother, and the relationship we’ve had.”The gifts remain and keep the relationship alive in mind. This woman felt the same way about the gifts she gave to others. She hoped that the recipients would look at here gifts in years to come and
第2题:
第二节(共5小题,每小题2分,满分10分)
根据短文内容,从下框的A~F选项中选出能概括每一段主题的最佳选项。选项中有一项为多余项。
A Gift giving proven to be valuable.
B.Memories from gift giving
C.Moments and events for gift giving
D.Various functions of gift giving
E.Gitt giving as a wasteful practice
F.Gift giving as a two-way social activity
Gift Giving
61.
There are many occasions(场合) for giving gifts in modern industrialinzed societies;birthdays,naming ceremonies, weddings, anniversaries, New Year, It is common to give gifts on many of these celebrations in western cultures. In addition, special events, such as one’ s first day of school or graduation from university, often require gift fiving.
1. 根据本段首句中的occasions和最后一句中的special events可知本段大意选C。
第3题:
What about the commission? ().
A、 Of course, I’d give you our lowest quotation
B、 I’m afraid you have to tell me how large your order is going to be
C、 It’s a general practice everywhere else
第4题:
Europeans brought carnival to the Caribbean ,but Caribbean carnival traditions are more rooted in ancient African culture than inherited from European culture.()
第5题:
James died on 22 January 2015. He had made the following gifts during his lifetime:
(1) On 9 October 2007, a cash gift of £35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.
(2) On 14 May 2013, a cash gift of £420,000 to his daughter.
(3) On 2 August 2013, a gift of a property valued at £260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to £310,000.
On 22 January 2015, James’ estate was valued at £870,000. Under the terms of his will, James left his entire estate to his children.
The nil rate band of James’ wife was fully utilised when she died ten years ago.
The nil rate band for the tax year 2007–08 is £300,000, and for the tax year 2013–14 it is £325,000.
Required:
(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)
(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)
(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.
Notes:
1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.
2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)
(a) James – Inheritance tax arising on death
Lifetime transfers within seven years of death

The personal representatives of James’ estate will be responsible for paying the inheritance tax of £348,000.
Working – Available nil rate band

(b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.
(c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.
(2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.
(3) James therefore saved inheritance tax of £20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.
第6题:
From the passage we can conclude that______.
A. different people have different ideas about the same thing
B. Westerners culture is similar to our Chinese culture
C. in general, Westerners and the Chinese don't like pigs
D. all of the Chinese like pigs better than Westerners
35.答案为A 根据全文主旨和对四个选项的比较可知不同文化里的人们对同一事物的看法是不同的,A应该是最佳答案。
第7题:
The information passed on by word of mouth is important because____.
A. it is better than that found through any other source
B. it helps you find some of the best housing never advertised
C. the final year students always offer better information
D. the landlords have little valuable information
第8题:
第9题:
Finally, the Christmas season is over. We can take a long breath, put up our feet, sip from a cup of good tea and relax. The frenzy, starting from Black Friday right after Thanksgiving until Christmas Eve, of gift shopping, buying, wrapping, giving, receiving, opening, returning... is exhaustive and time-consuming, but it takes place every year. There is considerable difference between the cultures in China and western countries when it comes to gift giving. In China, it is not polite to open a gift in front of the gift giver, and gift is only looked at after the guest has left. Here in America, gift givers always wrap their gifts, large or small, priceless or valueless, carefully and decorate them with colorful ribbons and little pretty paper flowers; and the lucky receiver is expected to open the gift right away in front of the giver, with great eagerness and curiosity, and should always express appreciation with the all time truthful comment, "this is just exactly what I wanted!" Well, as a matter of fact, most people would take their "always wanted" gifts back to the store to exchange for something they really wanted. Finding a gift for somebody, even a close family member, you"ll have to know what the person likes and shop for days before you can locate the perfect gift. But, still the person may not like the gift from you. Nowadays, stores would provide two copies of the receipts for anything they sell as a gift, one of which is included in the gift package so that the receiver can come back for an exchange. I know, it was unthinkable to cash out gift you get, but, times are different. Another good way to avoid all that shopping hassle is to purchase a gift card from one of the stores and send it to your niece, nephews, or a family member, so that they can get whatever they want or even keep the money.It is quite () for Chinese people to open the gift in front of the givers.
第10题:
第11题:
people spend a lot of time preparing a gift
people would cash out the gift immediately
people are eager to get a gift from a friend
people are less willing to give gifts
第12题:
第13题:
(b) Mabel has two objectives when making the gifts to Bruce and Padma:
(1) To pay no tax on any gift in her lifetime; and
(2) To reduce the eventual liability to inheritance tax on her death.
Advise Mabel which item to gift to Bruce and to Padma in order to satisfy her objectives. Give reasons for
your advice.
Your advice should include a computation of the inheritance tax saved as a result of the two gifts, on the
assumption that Mabel dies on 30 June 2011. (10 marks)


第14题:
Hyperbole is applied in ________.
A、What they really value among the gifts that we bring to them is intoxicating liquor, which enables them, for the first time in their lives, to have the illusion, for a few brief moments, that it is better to be alive than dead; on a few dates in paradise.
B、And when excitement by means of nicotine failed, a patriotic orator would stir them up to attack a neighbouring tribe, which would give them all the enjoyment that we (according to our temperament) derive from a horse race or a General Election.
C、But when he took to agriculture, …and to dream of the life hereafter in which he would perpetually hunt the wild boar of Valhalla.
D、It is scarcely possible to exaggerate the influence of vanity throughout the range of human life, from the child of three to the potentate at whose frown the world trembles.
第15题:
Never give up()your better life.
A. to strive
B. striving for
C. being strived
第16题:
A、capital
B、complain
C、temperature
D、passage
第17题:
Questions 61-65 are based on Passage Two:
Passage Two
Science is a dominant theme in our culture.Since it touches almost every facet of our life, educated people need at least some acquaintance with its structure and operatiom They should also have an understanding of the subculture in which scientists live and the kinds of people they are, An understanding of general characteristics of science as well as specific scientific concepts is easier to attain if one knows something about the things that excite and frustrate the scientist.
This book is written for the intelligent student or lay person whose acquaintance with science is superficial; for the person who has been presented with science as a musty storehouse of dried facts; for the person who sees the chief objective of science as the production of gadgets; and for the person who views the scientist as some sort of magician. The book can be used to supplement a course in any science, to accompany any course that attempts to give an understanding of the modern world, or-independent of any course-simply to provide a better understanding of science.We hope this book will lead readers to a broader perspective on scientific attitudes and a more realistic view of what science is, who scientists are, and what they do. It will give them an awareness and understanding of the relationship between science and our culture and an appreciation of the roles science may play in our culture. In addition, readers may learn to appreciate the relationship between scientific views and some of the values and philosophies that are pervasive in our culture.
We have tried to present in this book an accurate and up-to-date picture of the scientific community and the people who populate it.That population has in recent years come to comprise more and more women.This increasing role of women in the scientific subculture is not an unique incident but, rather, part of the trend evident in all segments of society as more women enter traditionally male-dominated fields and make significant contributions. In discussing these changes and contributions, however, we are faced with a language that is implicitly sexist, one that uses male nouns or pronouns in referring to unspecified individuals.
To offset this built-in bias, we have adopted the policy of using plural nouns and pronouns whenever possible and, when a'bsolutely necessary, alternating he and she.This policy is far from being ideal, but it is at least an acknowledgment of the inadequacy of our language in treating half of the human race equally.
We have also tried to make the book entertaining as well as informative,Our approach is usually informal. We feel, as do many other scientists, that we shouldn't take ourselves too seriously. As the reader may observe, we see science as a delightful pastime rather than as a grim and dreary way to earn a living.
According to the passage, “scientific subculture”means ( ).
A.cultural groups that are formed by scientists
B.people whose knowledge of science is very limited
C. the scientific community
D. people who make good contributions to science
第18题:
29. What's the purpose of the passage?
A. To give some advice on how to lose weight.
B. To advise people to eat apples every day.
C. To tell people how to enjoy a better life.
D. To advise people to give up bad habits.
第19题:
第20题:
第21题:
Both festivals are in May.
Hand-made gifts are more valuable.
Not all the children love their parents.
第22题:
Open the gift immediately in front of the giver.
Wrap the gift carefully.
Express the appreciation for the gift you receive.
Buying a present card to avoid the trouble in shopping.
第23题: