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英语A级考试内容
第一部分：听力理解（Listening Comprehensive）
本部分的得分占总分的20%。测试时间为20分钟。
第二部分：语法结构（Structure）
测试考生运用语法知识的能力。测试范围包括《基本要求》中的“语法结构表”所规定的全部内容。
本部分的得分占总分的15%。测试时间为10分钟。
第三部分：阅读理解（Reading Comprehension）
测试考生从书面文字材料获取信息的能力。总阅读量约1，000词。本部分测试的文字材料包括一般性阅读材料（文化、社会、常识、科普、经贸、人物等）和应用性文字，不包括诗歌、小说、散文等文学性材料，其内容能为各专业学生所理解。其中，实用性文字材料约占60%。
12月24英语四级试卷A
作者：丁晓钟 / 黄强 来源：点点英语
Listening Comprehension (20 minutes)
Part 1 Section A
1 A) See a doctor
B) Stay in bed for a few days.
C) Get treatment in a better hospital.
D) Make a phone call to the doctor.
2 A) The 2:00 train will arrive earlier.
B)The 2:30 train has a dining car.
C) The woman prefers to take the 2:30 train.
D) they are gong to have some fast food on the train.
3 A) She has been longing to attend Harvard University.
B)She’ll consider the man’s suggestion carefully.
C)She has finished her project with Dr. Garcia’s help.
D)She’ll consult Dr. Garcia about entering graduate school.
4 A)Alice didn’t seem to be nervous during her speech.
B)Alice needs more training in making public speeches.
C)The man can hardly understand Alice’s presentation.
D)The man didn’t think highly of Alice’s presentation.
5 A)It’s worse than 30 years ago.
B)It remains almost the same as before.
C)There are more extremes in the weather.
D)There has been a significant rise in temperature.
6 A)At a publishing house.
B)At a bookstore.
C)In a reading room
D)In Prof. Jordan’s office
7 A)The man can stay in her brother’s apartment.
B)Her brother can help the man find a cheaper hotel.
C) Her brother can find an apartment for the man.
D)The man should have booked a less expensive hotel.
8 A)Priority should be given to listening.
B)It’s most helpful to read English newspapers every day.
C) It’s more effective to combine listening with reading.
D)Reading should come before listening.
9 A)It can help solve complex problems.
B)It will most likely prove ineffective
C)It is a new weapon against terrorists.
D)It will help detect all kinds of liars.
10 A)Help the company recruit graduate students.
B)Visit the electronics company next week.
C)Get apart-time job on campus before graduation.
D)Apply for a job in the electronics company
Section B
Passage One
Questions 11 to 13 are based on the passage you have just heard.
11 A)It ha been proven to be the best pain-killer.
B)It is a possible cure for heart disease.
C)It can help lower high body temperature effectively.
12 A)It keeps blood vessels from being blocked.
B)It speeds up their recovery after surgery.
C)It in creases the blood flow to the heart.
D)It adjusts their blood pressure.
13 A)It is harmful to heart surgery patients with stomach bleeding.
B)It should not be taken by heart surgery patients before the operation.
C)It will have considerable side effects if taken in large doses.
D)It should not be given to patients immediately after the operation.
Passage Two
Questions 14 to 16 are based on the passage you have just heard.
14 A)They strongly believe in family rules.
B)They are very likely to succeed in life.
C)They tend to take responsibility for themselves
D)They are in the habit of obeying their parents.
B)They often have a poor sense of direction.
C)They get less attention from their parents.
D)They tend to be smart and strong-willed.
16 A)They usually don’t follow family rules.
C)They are less likely to be successful in life.
D)They tend to believe in their parent’s ideas.
Passage Three
Questions 17 to 20 are based on the passage you have just heard.
17 A)They wanted to follow his example.
B)They fully supported his undertaking.
C)They were puzzled by his decision.
D)They were afraid he wasn’t fully prepared.
18 A)It is more exciting than space travel.
B)It is much cheaper than space travel.
C)It is much safer than space travel.
D)It is less time-consuming than space travel.
19 A)They both attract scientists’ attention
C)They are both thought-provoking.
D)They may both lead to surprising findings.
C)To explore the philosophical issues of space travel.
D)To explain why he took up underwater exploration.
Part II
Reading comprehension (35 minutes)
Passage One
Questions 21 to 25 are based on the following passage.
Frito-Lay is the biggest snack maker in America. owned by PepsiCo. And accounts for over half of the parent company’s $3 billion annual profits. But the U.S. snack food market is largely saturated, and to grow. the company has to look overseas.
Its strategy rests on two beliefs: first a global product offers economies of scale with which local brands cannot compete. And second, consumers in the 21st century are drawn to “global” as a concept. ”Global” does not mean products that are consciously identified as American, but ones than consumes-especially young people-see as part of a modem, innovative(创新的)world in which people are linked across cultures by shared beliefs and tastes. Potato chips are an American invention, but most Chinese, for instance, do not know than Frito-Lay is an American company. Instead, Riskey, the company’s research and development head, would hope they associate the brand with the new world of global communications and business.
With brand perception a crucial factor, Riskey ordered a redesign of the Frito-Lay logo(标识).The logo, along with the company’s long-held marketing image of the “irresistibility” of its chips. would help facilitate the company’s global expansion.
21.It is the belief of Frito-Lay’s head of global marking that_____.
A) Potato chips can hardly be used as a weapon to dominate the world market
B) Their company must find new ways to promote domestic sales.
D) People the world over enjoy eating their company’s potato chips
22.What do we learn about Frito-Lay from Paragraph 2?
A) Its products use to be popular among overseas consumers.
B) Its expansion has caused fierce competition in the snack marker.
C) It gives half of its annual profits to its parent company.
D) It needs to turn to the word market for development.
23.One of the assumptions on which Frito-Lay bases its development strategy is that_____.
A)consumers worldwide today are attracted by global brands
B)local brands cannot compete successfully with American brands
C)products suiting Chinese consumers’ needs bring more profits
D)products identified as American will have promising market value
24.Why did Riskey have the Frito-Lay logo redesigned?
B)To promote the company's strategy of globalization.
D)To compete with other American chip producers.
25.Frito-Lay's executives claim that the promoting of American food in the international market_____.
A)won't affect the eating habits of the local people
B)will lead to economic imperialism
C)will be in the interest of the local people
D)won’t spoil the taste of their chips
Passage Two
Question 26 to 30 are based on the following passage.
Teachers are grateful, but know it may be years before the district is solvent(有综合能力的). They feel really good about the parent support, but they realize it’s impossible for then to solve this problem.
The 22,000-student district discovered the shortage last month. “It’s extraordinary. Nobody would have imagined something happening like this at this level,” said State Treasurer Mike Coffman.
Coffman and district officials last week agreed on a state emergency plan freeing yp a $9.8 million loan that enabled the payroll(工资单) to be met for 2,700 teachers and staff in time for the holidays.
District officials also took $1.7 million from student-activity accounts its 38schools.
At Coffman’s request, the District Attorney has begun investigating the district’s finances. Coffman says he wants to know whether district officials hid the budget shortage until after the November election., when voters approved a $212 million bond issue for schools.
In Frederick, students’ parents are buying classroom supplies and offering to pay for groceries and utilities to keep first-year teachers and principals in their jobs.
Some $36,000 has been raised in donations from Safeway. A Chevrolet dealership donated $10,000 and forgave the district’s $10,750 bill for renting the driver educating cars. IBM contributed 4,500 packs of paper.
“We employ thousands of people in this community,” said Mitch Carson, a hospital chief executive, who helped raise funds. “We have children in the school, and we see how they could be affected.”
At Creek High School, three students started a website that displays newspaper articles, district information and an email forum(论坛)。 “Rumors about what’s happening to the district are moving at lighting speed,” said a student. “We wanted to know the truth, and spread that around instead.”
26.What has happened to the Vrain School District?
A)A huge financial problem has arisen.
B)Many schools there are mismanaged.
C)Lots of teachers in the district are planning to quit.
27.How did the residents in the Vrain School District respond to the budget shortage?
A)They felt somewhat helpless about it.
B) They accused those responsible for it.
C) They pooled their efforts to help solve it.
D) They demanded a through investigation.
28.In the view of State Treasurer Mike Coffman, the educational budget shortage is_________.
A)unavoidable
B)unthinkable
C)insolvable
D)irreversible
29.Why did Coffman request an investigation?
A)To see if there was a deliberate cover-up of the problem.
B)To find out the extent of the consequences of the case.
C)To make sure that the school principals were innocent.
D)To stop the voters approving the $212 million bong issue.
30.Three high school students started a website in order to__________.
A)attract greater public attention to their needs
B)appeal to the public for contributions and donations
C)expose officials who neglected their duties
D)keep people properly informed of the crisis
Passage Three
Questions 31 to 35 are based on the following passage.
Stress prompts the body to produce certain stress hormones. In short bursts these hormones have a positive effect, including improved memory function. “They can help nerve cells handle information and put it into storage,” says Dr. Bruce McEwen of Rockefeller University in New York. But in the long run these hormones can have a harmful effect on the body and brain.
31. The passage is mainly about______
A) the benefits of manageable stress
B)stay away from
C)run out of
D)put up with
32. The word “shun”(Line 1,Para.1) most probably means________.
A)cut down on
B)stay away from
C)run out of
D)put up with
33.We can conclude from the study of the 158 nurses in 2001 that_______
A)people under stress tend to have a poor memory
B)people who can’t get their job done experience more stress
D)stress will weaken the body’s defense against germs
34.In the experiment described in Paragraph 3,the video-watchers experienced a downturn in the antibody because______.
A) the video was not enjoyable at all
B) the outcome was beyond their control
C)they knew little about surgical procedures
D)they felt no pressure while watching the video
35.Dr. Bruce McEwen of Rockefeller University believes that______.
A)a person’s memory is determined by the level of hormones in his body
B)stress hormones have lasting positive effects on the brain
C)short bursts of stress hormones enhance memory function
D)a person’s memory improves with continued experience of stress.
Passage Four
Questions 36 to 40 are based on the following passage.
If you want to teach your children how to say sorry, you must be good at saying it yourself, especially to your own children. But how you say it can be quite tricky.
If you say to your children “I’m sorry I got angry with you, but …” what follows that “but” can render the apology ineffective: ” I had a bad day” or “your noise was giving me a headache ” leaves the person who has been injured feeling that he should be apologizing for his bad behavior in expecting an apology.
Another method by which people appear to apologize without actually doing so is to say “I’m sorry you’re upset” ; this suggests that you are somehow at fault for allowing yourself to get upset by what the other person has done.
Then there is the general, all covering apology, which avoids the necessity of identifying a specific act that was particularly hurtful or insulting, and which the person who is apologizing should promise never to do again. Saying “I’m useless as a parent” does not commit a person to any specific improvement.
These pseudo-apologies are used by people who believe saying sorry shows weakness, Parents who wish to teach their children to apologize should see it as a sign of strength, and therefore not resort to these pseudo-apologies.
But even when presented with examples of genuine contrition, children still need help to become a ware of the complexities of saying sorry. A three-year-old might need help in understanding that other children feel pain just as he does, and that hitting a playmate over the head with a heavy toy requires an apology. A six-year-old might need reminding that spoiling other children’s expectations can require an apology. A 12-year-old might need to be shown that raiding the biscuit tin without asking permission is acceptable, but that borrowing a parent’s clothes without permission is not.
36.If a mother adds ”but” to an apology,________.
A) she doesn’t feel that she should have apologized.
B) she does not realize that the child has
been hurt
C) the child may find the apology easier to accept
D) the child may feel that he owes her an apology
37.According to the author, saying “I’m sorry you’re upset” most probably means”_______”
A)You have good reason to get upset
B)I’m aware you’re upset ,but I’m not to blame
C)I apologize for hurting your feelings
D)I’m at fault for making you upset
38.It is not advisable to use the general, all-covering apology because______.
A)it gets one into the habit of making empty promises
B)it may make the other person feel guilty
C)it is vague and ineffective
D)it is hurtful and insulting
39.We learn from the last paragraph that in teaching children to say sorry______.
A)the complexities involved should be ignored
B)their ages should be taken into account
C)parents need to set them a good example
D)parents should be patient and tolerant
40.It can be inferred from the passage that apologizing properly is _________.
A)a social issue calling for immediate attention
B)not necessary among family members
C)a sign of social progress
D) not as simple as it seems
PartIII Vocabulary (20minutes)
41. Some people believe that since oil is scarce, the ____of the motor industry is uncertain.
A)terminal B)benefit C)fate D)estimate
42.To speed up the ______of letters, the Post Office introduced automatic sorting.
A)treatment B)delivery C)transmission D)departure
43.These overseas students show great ______ for learning a new language.
A)enthusiasm B)authority C)convention D)faith
44.The defense lawyer was questioning the old man who was one of the ______of the murder committed last month.
A)observers B)witnesses C)audiences D)viewers
45.Politically these nations tend to be ______,with very high birth rates but poor education and very low levels of literacy.
A)unstable B)reluctant C)rational D)unsteady
A)take to B)take out C)take away D)take on
47."You try to get some sleep. I'll _____the patient's breakfast, "said the nurse.
A)see to B)stick to C)get to D)lead to
48.TheLondon Marathon is a difficult race._______, thousands of runners participate every year.
A)Therefore B)Furthermore C)Accordingly D)Nevertheless
49.The bank refused to ______him any money, so he had to postpone buying a house.
A)credit B)borrow C)loan D)lease
50.The more a nation's companies _______factories abroad, the smaller that country's recorded exports will be.
A)lie B)spot C)stand D)locate
51.Being ignorant of the law is not accepted as an ______for breaking the law.
A)excuse B)intention C)option D)approval
52.Within two days, the army fired more than two hundred rockets and missiles at military _____in the coastal city.
A)goals B)aims C)targets D)destinations
53.It is said in some parts of the world, goats, rather than cows, serve as a vital _____of milk.
A)storage B)reserve C)resource D)source
54."This light is too______ for me to read by. Don;t we have a brighter bulb some where": said the elderly man.
A)mild B)dim C)minute D)slight
55.We have arranged to go to the cinema on
2023年注册会计师考试刚刚结束，以下是深空网根据同学们第一场考试后反馈回忆的《税法》真题整理，答案并非官方答案，由于题干回忆不一定完整严谨可能发生偏差，仅供同学们参考本场考试考核了哪些知识点。
2023年注册会计师考试真题汇总（回忆版）
一、单选题
1、下列与稿酬相关的个人所得税，说法正确的是（）。
A同一作品在两处以上出版的，应当合计一次缴纳稿酬所得
B同一作品再版的，应该按另一次稿酬缴纳所得税
C同一作品出版，再连载的，应当合计一次缴纳所得税
D同一作品出版再加印的，应该按另一次稿酬缴纳所得税
【参考答案】B
2、已缴纳出口关税的货物，因未转运出口，申请退关的，能退税的最长年限为（）。
A自缴纳关税之日起的3年
B自缴纳关税之日起的1年
C.自缴纳关税之日起的5年
D自缴纳关税之日起的2年
【参考答案】B
【解析】有下列情形之一的，纳税人可自缴纳税款之日起1年内，申请退还关税：
已征进口关税的货物，因品质或规格原因，原状退货复运出境的;
已征出口关税的货物，因品质或规格原因，原状退货复运进境，并已重新缴纳因出口而退还的国内环节有关税收的;
已征出口关税的货物，因故未装运出口，申报退关的。
3、下列BEPS行动计划各项目中，属于协调各国所得税税制类别的是（）。
A利息扣除
B无形资产
C多边工具
D常设机构
【参考答案】A
【解析】“税基侵蚀和利润转移行动计划”共五类15项，属于“协调各国企业所得税税制”的行动计划包括4项，包括混合错配、受控外国公司规则、利息扣除、有害税收实践。
4、下列与批发卷烟相关的消费税说法中，正确的是（）。
A.总部机构与分支机构地点不同的，由分支机构缴纳
B.批发环节缴纳的消费税可以扣除生产环节缴纳的消费税
C批发企业之间销售卷烟应当缴纳消费税
D纳税地点为批发企业机构所在地
【参考答案】D
【解析】卷烟批发环节的纳税人的纳税地点：卷烟批发企业的机构所在地，总机构与分支机构不在同一地区的，由总机构申报纳税。
5、下列增值税一般纳税人的进项税额，可以从销项税额中扣除的是（）。
A以现金支付的方式保险公司应当支付给被保险人的赔偿金直接支付给汽修厂
B按城市规划部门的规定拆除违章建筑所耗用的建筑服务
C为了生产企业应税货物和免税货物而购买的生产设备
D因管理不善毁损的在产品所耗用的原材料相关的运费
【参考答案】C
6、下列有关增量留抵税额，正确的是（）。
A.增量留抵税额为自从年3月起新增加的增量留抵税额
B增量留抵税额为自上一年度末起新增加的增量留抵税额
C增量留抵税额为自上一月起新增加的增量留抵税额
D增量留抵税额为自从2023年4月起新增加的增量留抵税额
【参考答案】A
7、下列环境保护征收管理的事项中，正确的是（）。
A.环境保护税的纳税地点为税务登记地
B.环境保护税纳税义务时间为排放污染物的次日
C环境保护税按月计算，按季度申报缴纳
D税务机关可以按规定对污染物进行监控管理
【参考答案】C
【解析】选项A，纳税人应当向应税污染物排放地的税务机关申报缴纳环境保护税。
选项B，环境保护税纳税义务发生时间为纳税人排放应税污染物的当日。
选项D，环境保护主管部门依照《环境保护税法》和有关环境保护法律法规的规定对污染物监测管理。
8、王某自2023年2月14日从4S店购买一台小轿车，含增值税税额为36.16万元，该类轿车车船税年税额为720元，2023年王某应缴纳车船税（）。
A600元
B630元
C660元
D720元
【参考答案】C
【解析】购置的新车船，购置当年的应纳税额向纳税义务发生的当月起按月计算。计算公式为：
应纳税额=（年应纳税额÷12）×应纳税月份数
应纳税月份数=12-纳税义务发生时间(取月份)+1
王某应缴纳车船税=720÷12×11=660元。
9、下列属于国家征税依据的是（）。
A分配权力
B政治权力
C领导权力
D财产权力
【参考答案】B
10、企业所得税评价70分，未出现漏税行为。该企业纳税信用评级为（）。
A.M级
B.C级
C.B级
D.A级
【参考答案】A
二、多选题
1、下列属于环境保护税的征税范围的有（）。
A.烟尘
B.二氧化碳
C.一氧化碳
D.甲醛
【参考答案】ACD
【解析】环境保护税的征税范围不包括温室气体二氧化碳。
三、计算题
1、资源税：
资料一，销售原煤300吨，单价是700元每吨，另外赠送70吨原煤。
资料二，外购原煤，销售额30万，自产原煤一起加工成洗选煤销售，不含税销售额100万，其中关于运输费3万，还有装卸费1万，仓储费1万。
资料三，因生产安全问题抽用煤层气，销售额70万。
问题：
（1）资料一需要缴纳的资源税是多少？（涉及的知识点：自产的矿产，用于赠需要缴纳资源税）
（2）运杂费是否计入销售额。（涉及的知识点：相关运杂费取得发票，可以扣除）
（3）资料二需要缴纳的资源税是多少？（涉及的知识点：外购原矿混合加工为选矿的计算）
（4）资料三需要缴纳的资源税是多少？（涉及的知识点：煤炭开采企业为安全生产抽采煤层气，免征资源税）
2、个人所得税
2023年，钱某家中独子，父母80岁。
资料二：父亲名下有套房对外出租，一个月租金4500元，10月，父亲去世。
资料三：对外咨询取得收入30000元。
问题：
（1）10-12月房子纳税人应该是谁，房子租金缴纳个人所得税多少？
（2）房子一年缴纳多少个人所得税？
（3）咨询服务代扣个人所得税多少？
（4）钱某2023年综合个人所得税多少？
3、土地增值税
xx企业取得土地使用权价款8000万，闲置费用xx万，契税税率5%。
（1）开发成本5000元。
（2）开发费用利息支出1000万，可以提供贷款凭证，扣除比例5%。
（3）相关税金1250万
（4）销售80%，取得不含税价款20000万，已经按照3%预缴税款600万。剩下20%投资，共担风险。
问题：
（1）土地增值税清算条件。
（2）为取得土地使用权所支付金额的确定。
（3）土地增值税的应纳税额计算。
（4）土地增值税清算后应补缴的税款加收滞纳金规定。
4、国际税收
甲境内企业甲在境外A国设立全子公司乙，设立分支机构。
（1）甲发生研发费用3000万，委托乙2000万。
（2）甲向乙支付10万的租金，汇率6.5。
（3）甲境内应纳税所得额3000万
（4）分支机构在A国已经缴纳企业所得税250万
（5）乙在A国已经缴纳企业所得税，A国税率25%
问题：
（1）委托境外研发费用扣除规定，计算甲委托已可以加计扣除的金额
（2）甲向乙支付的租金，是否需要备案
（3）境内机构代扣代缴企业所得税解缴税款期限。
（4）企业所得税应纳税所得额的计算。
四、综合题
综合题一（消费税+增值税+小税种）
资料一：涂料生产企业向一般纳税人销售一批涂料，价税分离。向小规模纳税人销售一批涂料，给的是价税合计金额339万。
问题：增值税销项税额、消费税的计算
资料二：涂料生产企业，向外关联企业赠送一批涂料，最高价格110万，平均价格100元。
问：计算增值税和消费税。
资料三：企业流动资产存款利息收入。
问：该存款利息是否需要缴纳增值税
资料四：某商场向企业销售劳保产品，开具增值税普通发票。
问题：企业能否抵扣进行税额，商场销售劳保产品能不能开具增值税专用发票？
资料五：甲委托其他企业加工，给了加工费和料件费，委托方无同类产品的销售价格
问题：计算应代收代缴的消费税
资料六：预收租金12万元，该房产为2023年购入，采取简易计税方法计算。
问题：增值税纳税义务发生时间和应纳税额的计算
问题：计算进行税额。
资料八：农村集体经济建设用地
问题：是否需要增收契税。
资料九：建筑噪音
问题：需不需缴纳环境保护税
最后三小问综合性问题：
问题十：计算增值税
问题十一：自行申报的消费税
问题十二：应缴纳的城建税，教育费及教育费附加
综合题二（企业所得税+小税种）
某高新技术企业，自行计算会计利润4380万。
1、资料一：新购置地下商铺，价款800万，6月交付，7月取得权属证书。没有缴纳房产税和契税。
2、资料二：购买安全生产设备600万。
问题：可以享受哪些税收优惠。
3、资料三：投资收益里面包含从证券投资基金中分回900万。
问题：是否需要纳税调整。
问题：三项经费的纳税调整。
5、资料五及问题：混合型投资利息利息支出作为财务费用，应该符合什么条件。
7、广告费的纳税调整。
8、管理费用中新工艺规程制定费500万，问如何进行纳税调整。
9、计算应纳税额
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