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Part II Reading Comprehension (20 points, 2 points each) Directions:There are 4 passages in this part. Each passage is followed by some questionsor unfinished statements. For each of them there are four choices marked A, B , C and D. You should decide on the best choiceand mark the corresponding letter on the Answer Sheet with a single linethrough the centre. Passage 3 In the last 500years, nothing about people---not their clothes, ideas, or languages—haschanged as much as what they eat. The original chocolate drink was made fromthe seeds of the cocoa tree (可可树) bySouth American Indians. The Spanish introduced it to the rest of the worldduring the 1500’s. And although it was very expensive, it quickly becamefashionable. In London,shops where chocolate drinks were served became important meeting places. Some still exist today. The potato is also from the New World. Around 1600, the Spanish brought it from Peru to Europe,where it soon was widely grown. Ireland became so dependent on it thatthousands of Irish people starved when the crop failed during the “Potato Famine( 饥荒 )”of 1845—1846, and thousands more wereforced to leave their homeland and move to America. There are many other foods that havetraveled from South America to the Old World.But some others went in the opposite direction. Brazil is now the world’s largest grower of coffee, and coffee is an important crop in Colombia and other South American countries. But it is native to Ethiopia , a country in Africa.It was first made into a drink by Arabs during the 1400’s. According to an Arabic legend,coffee was discovered when a person named Kaldi noticed that his goats wereattracted to the red berries on a coffee bush. He tried one and experienced the“wide-awake” feeling that one-third of the world’s population now starts theday with. 31. According to the passage, which of the following has changed the most inthe last 500 years? A. Food. B. Clothing. C. Ideology. D. Language. 32. “Some” in the last sentence of the first paragraph refers to ______. A. some cocoa trees B. some chocolate drinks C. some shops D. some South American Indians 33. Thousands of Irish people starved during the “Potato Famine” because_______. A. they were so dependent on potatoesthat they refused to eat anything else B. they were forced to leave theirhomeland and move to America C. the weather conditions in Irelandwere not suitable for growing potatoes D. the potato harvest was bad 34. Which country is the largest coffee producer? A. Brazil. B. Colombia. C. Ethiopia. D. Egypt . 35. Which of the following statements is NOT true according to the passage? A. One third of the world’spopulation drinks coffee. B. Coffee is native to Colombia . C. Coffee can keep one awake. D. Coffee drinks were first made byArabs. Passage 4 Walkingdown any of Shanghai’smain shopping streets this week, newcomers might think the locals have beencelebrating Christmas for centuries. Christmas may not be a customary holidayin China , but businessmen inShanghai knowit will bring something more valuable than tradition: people willing to spendmoney. Most Chinese people may feel little connection with the Christmascelebration, but with most shops offering discounts( 折扣 ) , themessage couldn’t be clearer- it is the season to part with one’s hard-earnedcash. Muchof that marketing drive is directed towards thousands of foreigners and foreigncompanies that call Shanghaihome. But for Shanghai’s 13 million locals, regardless of personal interests,there seems no avoiding the season’s commercial (商业的) greeting.Along some major roads, nearly every shopping window displays some symbols tothe holiday: a man-made fir tree( 杉树 )withlights, or a snowman. Withan increase number of Westerners arriving in the city for work, youngShanghainese, eager to keep pace with the latest western fashions, have begunto show their interests in Christmas. But some people still don’t thinkChristmas is an important festival in China . At least is less importantthan New Year and China ’sSpring Festival. 36. In the first sentence, theword “newcomers”means_______. A. people from other provinces B. people from other countries C. local people D. Shanghainese 37. To the business people inShanghai, Christmas will bring________. A. profits B.greetings C. discounts D.tradition 38. Which of the followingstatements is true? A. Christmas is the season for commonpeople to earn money. B. Most Chinese people think they have something to do with Christmas. C. Christmas is the season people will hold their hard-earned moneytightly. D. Few Chinese people feel they areconnected with the Christmas celebration. 39.Why do some young Shanghaineseshow great interest in Christmas? A. They want to follow the up-to-datewestern fashion. B. They think Christmas is more importantthan Yew Year’s Day. C. They think themselves connected withChristmas celebration. D. They want to part with their hard-earnedcash during Christmas. 40. What is the author’s ideatowards Christmas celebration? A. Chinese young people should notcelebrate Christmas seasons. B. Young people should show their interestsin Christmas celebration. C. Christmas is a good season for businesspeople to earn money in China . D. Different people have different viewstowards the western style celebration.

题目标签:折扣饥荒可可树
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【单选题】某增值税一般纳税人为尽快收回货款,采用多种销售经营方式,其中对于以折扣方式销售货物的,其发生的现金折扣的金额处理正确的是( )。

A.
冲减销售收入,但不减少当期销项税额
B.
冲减销售收入,同时减少当期销项税额
C.
计入营业外支出,不减少当期销项税额
D.
全部计入财务费用,不减少当期销项税额
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【单选题】某增值税一般纳税人为尽快收回货款,采用多种销售经营方式,其中对于以折扣方式销售货物的,其发生的现金折扣的金额处理正确的是( )。
A.
冲减销售收入,但不减少当期销项税额
B.
冲减销售收入,同时减少当期销项税额
C.
计入营业外支出,不减少当期销项税额
D.
全部计入财务费用,不减少当期销项税额
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