第5题: [单项选择]比喻变被动为主动是“三十六计”中的哪一计( ) A. 声东击西 B. 李代桃僵 C. 欲擒故纵 D. 反客为主 参考答案:D 答案解析:解析:“反客为主”指客人反过来成为主人。比喻变被动为主动。“声东击西”指以假动作欺敌,掩护主力在第一时间击其要害。“李代桃僵”指在敌我双方势均力敌,或者敌优我劣的情况下,用小的代价,换取大的胜利的谋略。
第18题: [单项选择]某小规模纳税企业本期购入原材料并验收入库,,取得增值税专用发票记载原材料价格22500元,增值税3825元,该企业当期产品销售价(含增值税,扣除率6%)78750元,则该企业当期应该交纳的增值税为( )元。 A. 632.55 B. 4038.47 C. 4725 D. 4457.55 参考答案:D 答案解析:[解析] 78750÷(1+6%)×6%=4457.55(元)。注意小规模纳税企业的进项税额不可以抵扣。
第34题: [单项选择]All was quiet the whole night _______the light noise given out by the electric fan. A. besides B. except that C. beside D. except for 参考答案:D 答案解析:[参考译文] 万籁俱静,除了电风扇发出的轻微声响。besides为除了A还有B,except that后接从句,beside为在……旁边。
第37题: [单项选择]A. The bullies were healthier than the bullied. B. The bullied were healthier than the bullies. C. The bullies were more likely to be mentally unhealthy. D. The bullied were more likely to be mentally unhealthy. 参考答案:A 答案解析:[听力原文] What is the new finding about bullying and health