Why must we pay taxes? The answer is that the government needs money for many things, for example to pay its soldiers, sailors and airmen, to build roads, bridges, offices, schools, etc and to buy goods from abroad; and only the people of the country can supply the money．One of the most important taxes is income-tax which a person pays according to the amount of his income-tax．Whether he is a businessman, a doctor, a lawyer, a shopkeeper, a miner, or anything else．This is called a “direct” tax, because it is paid in money direct to the government．
Another tax is paid on goods such as watches, jewellery, new clothes, tobacco, wine, etc, when they are brought into a country, such a tax is paid as part of the price of these goods if they are later sold in shops．We call it “indirect” tax, because it is paid indirectly through the shopkeeper．
People usually complain about having to pay taxes, but they forget that the money is spent on the things that they and their families need．We need policemen to catch thieves, to see that men obey the laws, to direct traffic, etc, and they must be paid what they earn; children need education and there must be schools and teachers; we want our streets to be kept clean, and the wages of men who do this kind of work have to be paid．Above all, the country must always be ready to defend itself against attacking enemies, and we cannot have an army without paying for it．
Taxes, therefore, cannot be avoided．We buy our own food and clothes and pay for our own amusements, but there are several things that the State finds the money for, and that are necessary for us if our society is to continue．So we have no real cause to complain when we are asked to supply money to be spent for the good of ourselves and for our fellow-citizens．Indirect tax means _______．
| A．tax that one pays direct to the government |
| B．tax that is not paid directly to the government |
| C．tax that is paid as an extra amount added to the price of certain goods |
| D．Both B and C |
Which of the following is right?
| A．Taxes are paid to the sellers． |
| B．Income-tax is an indirect tax． |
| C．The tax on new clothes is paid in money direct to the government． |
| D．Tax is amount of money that you have to pay to the government so that it can pay for public services． |
People have no real reason to complain about having to pay taxes because _______．
| A．some shopkeepers are very rich |
| B．they need money to buy goods from abroad |
| C．their children need education |
| D．the money is spent on the things that they and their families need |
Dear editor,
Mary is my friend and she is a very good-hearted girl. She’s always the first to help out others. But her habits make me mad sometimes and she just won’t change her ways. For most situations, that’s just fine with me, as I know it’s what make her who she is. However, sometimes it’s just so hard for me to bear her behavior. She has recently got a cellphone, but she often borrows mine to make calls. My phone has a chain with it. She always tries to open it like her own phone. I usually open it for her, but not always, as sometimes I’m driving my car, so she needs to get it out of my purse and open it herself.
This weekend we were at a party in a faraway village. She borrowed my cellphone. As it was cold outside, I let her take it outside without opening it. Now it’s broken because she didn’t open it properly. I wouldn’t be so mad, but over the weekend she also borrowed my car and never offered to pay for the gas, which made me very angry. She should have offered to pay for the gas. As I have mentioned, she’s the type to help out others when and where she can. Perhaps because of that, she thinks others should also do the same for her. Sometimes I just think she is very childish. I don’t want to hurt her, but I do want to let her know that not everyone can accept that. What should I do to let her know that?
Yours,
Lily What is Lily’s purpose in writing this letter?
| A．to advise us to be careful when making friends. |
| B．To tell others what kind of person Mary is. |
| C．To tell Mary what she thinks of her. |
| D．To ask for advice from an editor. |
We can learn from Paragraph 1 that _____.
| A．Mary doesn’t have a cellphone |
| B．Mary doesn’t have any good habits |
| C．Lily is sometimes not pleased with Mary’s behavior |
| D．Lily has asked Mary to change her ways. |
What happened at the weekend party?
| A．Mary lost Lily’s chain. |
| B．Mary left before the party was over. |
| C．Lily’s cellphone was broken. |
| D．Lily had a quarrel with Mary. |
What kind of person is Mary?
| A．Friendly and beautiful. |
| B．Kind and careful. |
| C．Careful and childish. |
| D．Warm-hearted but childish |
The Internet has opened up a whole new online world for us to meet , chat and go where we've never been before.
But just as in face to face communication, there are some rules of behavior that should be followed when on line . _1____Imagine how you'd feel if you were in the other person's shoes.
For anything you're about to send: ask yourself,"Would I say this to the person's face ? If the answer is no ,rewrite and reread .____2__________
If someone in the chat room is rude to you , your instinct (本能 ) is to fire back in the same manner . But try not to do so ._____3________If it was caused by a disagreement with another member , try to fix the situation by politely discussing it. Remember to respect the beliefs and opinions of others in the chat room.
____4_____offer advice when asked by newcomers, as they may not be sure what to do or how to communicate. When someone makes a mistake, whether it's a stupid question or an unnecessarily long answer, be kind about it. If it is a small mistake, you may not need to say anything. Even if you feel strongly about it, think twice before saying anything. Having good manners yourself doesn't give you license to correct everyone else .___5_______At the same time, if you find you are wrong, be sure to correct yourself and apologize to those you have offended.
It is not polite to ask others personal questions such as their age, sex, and marital statues. unless you know the person very well , and both comfortable with sharing personal information, don't ask such questions.
| A．It's natural that there are some people who speak rudely or make online. |
| B．Repeat the process till you feel sure that you'd feel comfortable saying the words to the person's face. |
| C．Everyone was new to the network once. |
| D．The basic rule is simple: treat others in the same way you would want to be treated. |
E. When you send short messages to a person online, you must say something beautiful to hear.
F. You should either ignore the person, or use your chat software to block their messages.
G. If you do decide to tell someone about a mistake , point it out politely.
The poorer mental function seen among alcoholics，many of whom also regularly smoke cigarettes，may be partly due to the long term effects of nicotine(尼古丁)，new research suggests.
“People who are also smokers are at a much higher risk，” Dr.Jennifer M.Glass of the University of Michigan's Addiction Research Center said. In her study，“Cigarette smoking has a bad effect on IQ and thinking，” she said.
This finding may seem counterintuitive(违反直觉的)，since many smokers show that they feel quicker and focused after smoking. Indeed，research shows that improved mental functioning is one of the immediate effects of nicotine exposure. Chronic(慢性的)smoking，however，is known to have the opposite effect. Studies show that up to 87 percent of alcoholics smoke cigarettes.
Yet，few studies have looked into cigarette smoking as a factor that might explain the cognitive(认知的)lack reported among alcoholics. To search for that association，Glass and her colleagues examined brain function among 172 men from the same area，including 103 men who abused alcohol. The team found that men with higher scores on the lifetime alcohol problems scale(LAPS)and those who reported a higher number of pack years of smoking both had lower IQ scores.
Upon further research，the researchers found that smoking also appeared to be independently associated with weaker word and space reasoning.
Thus，though smoking did not account for all of the decreased mental functioning observed among the alcohol abusers，it did seem to account for some of the effects，the report indicates. What is the passage mainly about?
| A．Cigarette smoking contributes to decreased IQ and thinking. |
| B．Alcohol abuse is to blame for the poorer mental function. |
| C．Most of the alcoholics are also heavy smokers. |
| D．Non-smokers mostly have higher IQ scores. |
The underline sentence “Chronic smoking, however, is known to have opposite effect” in paragraph 3 suggests:
| A．Chronic smoking can improve mental functioning. |
| B．Chronic smoking has an immediate influence on mental functioning. |
| C．Chronic smoking has side effect on mental functioning improvement. |
| D．Chronic smokers feel quicker and focused after smoking. |
From the passage we can learn that .
| A．cigarette smoking is not related to reasoning |
| B．nicotine exposure can improve mental functioning temporarily |
| C．the long term effects of nicotine cause alcoholics |
| D．men with lower scores on the LAPS have lower IQ scores |
It can be inferred from the passage that .
| A．many alcoholics suffer a great deal from smoking |
| B．giving up smoking is significantly challenging for the alcoholics |
| C．alcoholics who do not smoke much have higher IQ scores |
| D．other factors can cause the poorer mental functioning besides smoking |
The purpose of this passage is .
| A．to warn us of the bad effects of smoking on IQ and thinking |
| B．to tell us why people are addicted to smoking |
| C．to give us some advice on how to improve IQ and reasoning |
| D．to compare the bad effects of alcohol and cigarette |
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The manager expects to meet and talk successful applicant in Paris in June and July.What is the purpose of the text?
| A．To introduce a language school in Japan. |
| B．To hire language teachers to work in Japan |
| C．To describe working conditions in Japan. |
| D．To make clear the requirements for Japanese teachers |
we know from the text that who are going to Japan will__________.
| A．only teacher English in Osaka |
| B．receive a degree from a university |
| C．have free accommodation |
| D．get trained for the job |
Before going to Japan , you need _________
| A．to see the manager of NOVA France |
| B．to take some computer courses |
| C．to find a place to live |
| D．to write a letter to Japan |
If you want to work in Japan you should __________
| A．have some working experience |
| B．know how to use computer |
| C．present good teaching plans |
| D．speak several language |
Who owns the large American companies that produce cars, washing machines, and television sets? They are owned by a large group of people called stockholders.
A company must have money to build factories and to buy machinery. To get this money, it sells shares of stock（股份）. Each share of stock is a share in the ownership of the company. The person who buys a share of stock becomes a part owner of the company. He is called a stockholder. A company can have thousands of stockholders. Sometimes a very large company is owned by millions of stockholders.
Few persons can afford to buy a whole company, but the average individual can become part owner of a business. He can save his dollars and buy a share of stock in a large company. A person does not have to be wealthy to be a stockholder.
When a company makes money, each stockholder may receive a dividend(股息) check, which is his share of the profits（利润）. Parts of a company’s profits are not paid out to the stockholders. This money is used by the company so it can grow larger. If the company does well, its shares of stock become more valuable.
More than 20 million people own shares of stock in America’s companies. By owning stock, they are helping America’s businesses grow. They are also putting their money to work to earn more money. The story makes you think that _____.
| A．a farmer is not allowed to buy the shares of stock |
| B．if a company does well, its shares of stock have no value |
| C．a person may own a part of the company that makes TV sets |
| D．the only people who can buy stocks are those who are wealthy |
A dividend is the stockholder’s share of the _____.
| A．company’s profits |
| B．company’s savings |
| C．company’s income |
| D．products made by the company |
Why do companies keep part of their profits?
| A．They want to buy the shares of stock, too. |
| B．They cannot find all the names of their stockholders. |
| C．They use the money to help the company grow larger. |
| D．They think they have sent their stockholders enough money. |
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