2024年專(zhuān)升本英語(yǔ)閱讀理解練習(xí)題及答案解析

　　Most cities and states in the U.S. collect a sales tax on almost everything you buy. When you move into a new community, you must ask how the local sales tax is, and what items are and are not taxable. Both taxable items and the amount of tax vary considerably, from one or two percent in some places up to eight or ten in others. The New York City sales tax, for example, is currently 8%, so if you buy a pair of $40 shoes, you will actually have to pay $43.2. This makes paying and getting correct change much more difficult (not to mention making everything more expensive). We say that in America only two things in life are unavoidable: one is death and the other is taxes.

　　Another thing that makes money exchanges more complicated is tipping. The Chinese people have happily put an end to tipping, but westerners are still plagued by this indignity. Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people must be tipped. Their employers give them low wages because it is expected that you, the customer, will make up the difference. If you don't, the service person can't earn a living. Tipping also varies from place to place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much.

　　There is another kind of tipping as well. You generally need to give something (cash or a bottle of whisky) to the mailman and to your building super at Christmas time. You should also discuss this with neighbors and colleagues.

　　問(wèn)題：

　　1. This passage is about_____.

　　A.shopping and tipping

　　B.sales and taxes

　　C.sales taxes and tipping

　　D.sales taxes and people

　　【參考答案】C

　　[考點(diǎn)]主旨大意題

　　【精析】C 通讀全文可知，第一段主要講述了美國(guó)的銷(xiāo)售稅;第二、三段主要介紹了給小費(fèi)的行為。因此，這篇文章的內(nèi)容主要是關(guān)于銷(xiāo)售稅和給小費(fèi)這兩個(gè)方面的內(nèi)容。故選C。

　　2.Usually, taxable items and the amount of tax_____.

　　A.have no difference from place to place in the U.S.

　　B.are over 15% in the U.S.

　　C.have been put an end to in the U.S.

　　D.vary from place to place in the U.S.

　　【參考答案】D

　　3.According to the passage, if you buy a pair of $50 shoes in the New York City, you pay an extra_____ as the sales tax.

　　A.$4.5

　　B.$4

　　C.$5

　　D.$5.5

　　【參考答案】B

　　[考點(diǎn)]推理判斷題

　　【精析】B 根據(jù)第一段第四句"The New York City sales tax, for example, is currently 8%…"可知，紐約市目前的銷(xiāo)售稅是8%。由此可推知，一雙50美元的鞋子會(huì)額外收8%的銷(xiāo)售稅，即50×8%=4美元。故選B。

　　4. Cab drivers usually get_____.

　　A.high wages from the employer

　　B.great benefits from the employer

　　C.low wages from the employer

　　D.high bonuses from the employer

　　【參考答案】C

　　[考點(diǎn)]事實(shí)細(xì)節(jié)題

　　【精析】C 根據(jù)第二段第三、四句"Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people must be tipped. Their employers give them low wages…"可知，出租車(chē)司機(jī)的雇主付給他們低工資。故選C。

　　5.According to the passage, which of the following statements is true?

　　A.The Chinese people don't have to give tips in western countries.

　　B.The westerners don't have to give high tips in their own country.

　　C.Barbers, hotel bellboys and all sorts of other people can earn a living if they are not tipped.

　　D.Tipping varies from place to place, generally in the area of 20% of your bill.

　　【參考答案】B

　　[考點(diǎn)]推理判斷題

　　【精析】B 文中并未提及A項(xiàng);根據(jù)第二段第三、四、五句"Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people…If you don't, the service person can't earn a living."可知，理發(fā)師、酒店行李員以及其他各種各樣的人如果沒(méi)有被給予小費(fèi)的話，他們是無(wú)法維持生計(jì)的，所以C項(xiàng)錯(cuò)誤;根據(jù)第二段最后一句"Tipping also varies from place to place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much."可知，不同地方所給的小費(fèi)也有所不同，一般是賬單(稅前)的15%以內(nèi)，所以D項(xiàng)錯(cuò)誤，且由此可推知，西方人不必在自己的國(guó)家給太高的小費(fèi)，所以B項(xiàng)正確。故選B。

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