第5题: [单项选择]Statistics issued in New Jersey suggested that ______. A. many drivers have not reached the legal driving age B. young drivers were often bad drivers C. more people took to drinking in the 1960s D. the legal drinking age should be raised 参考答案:D 答案解析:本题为推理题。文章在第三段中举新泽西洲的例子是为了说明，降低青少年可以饮酒的年龄导致因酒后驾车在车祸中丧生的人数成倍增长，新泽西洲不得不恢复了过去的合法饮酒的年龄。D为正确答案。
第12题: [单项选择]What are they talking about A. She is pleased because she got good marks. B. Mary is pleased to have the mid-term exams. C. Mary is excited about the coming mid-term exams. 参考答案:A 答案解析:[听力原文] W: Mary was feeling on top of the world. Do you know what made her so happy M: She got
第13题: [多项选择]下列各项中，应当征收增值税的有( )。 A. 增值税纳税人收取的会员费收入 B. 对从事热力、电力、燃气、自来水等公用事业的增值税纳税人收取的与货物销售数量有直接关系的一次性费用 C. 纳税人销售货物的同时代办保险而向购买方收取的保险费，以及从事汽车销售的纳税人向购买方收取的代购买方缴纳的车辆购置税、牌照费 D. 印刷企业接受出版单位委托所印刷的图书、报纸和杂志 参考答案:B,D 答案解析:[解析] 对从事热力、电力、燃气、自来水等公用事业的增值税纳税人收取的一次性费用，凡与货物销售数量有直接关系的，交纳增值税，没有直接关系的，不纳税；印刷企业接受出版单位委托，所印刷的图书、报纸和杂志，
