考研201英语（一）在线题库每日一练（四百二十二）

本文提供考研201英语（一）在线题库每日一练，以下为具体内容

1、Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services to consumers or users in France. Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data, and the tax applies to gross revenue from such services. Many French politicians and media outlets have referred to this as a "GAFA tax," meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon—in other words, multinational tech companies based in the United States.The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks. But it has already sparked significant controversy, with the Unite Sates trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.The French tax is not just a unilateral move by one country in need of revenue. Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions. These have included Britain's DPT (diverted profits tax), Australia's MAAL (multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few. At the same time, the European Union, Spain, Britain and several other countries have all seriously contemplated digital services taxes.These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right. In other words, they all share a view that the international tax system has failed to keep up with the current economy.In response to these many unilateral measures, the Organization for Economic Cooperation and Development (OECD) is currently working with 131 countries to reach a consensus by the end of 2020 on an international solution. Both France and the United States are involved in the organization's work, but France's digital services tax and the American response raise questions about what the future holds for the international tax system.France's planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.1.The French Senate has passed a bill to（  ）.2. It can be learned from Paragraph 2 that the digital services tax（  ）.3.The countries adopting the unilateral measures share the opinion that（  ）.4.It can be learned from Para 5 that the OECO's current work（  ）.5.Which of the following might be the best title for this text?

问题1

A、regulate digital services platforms

B、protect French companies' interests

C、impose a levy on tech multinationals

D、curb the influence of advertising

问题2

A、may trigger countermeasures against France

B、is apt to arouse criticism at home and abroad

C、aims to ease international trade tensions

D、will prompt the tech giants to quit France

问题3

A、redistribution of tech giants' revenue must be ensured

B、the current international tax system needs upgrading

C、tech multinationals' monopoly should be prevented

D、all countries ought to enjoy equal taxing rights

问题4

A、is being resisted by US companies

B、needs to be readjusted immediately

C、is faced with uncertain prospects

D、needs to in involve more countries

问题5

A、France Is Confronted with Trade Sanctions

B、France leads the charge on Digital Tax

C、France Says "NO" to Tech Multinationals

D、France Demands a Role in the Digital Economy

2、alter 

A、v. 增加；加添；加；补充说

B、v. （使）改变，更改，改动；修改（衣服使更合身）

C、n. 瘾君子；对……入迷的人；v. 使沉溺；使上瘾；使自己沾染（某些恶习）

D、n. 加；加法；增加物；添加物；增加；添加

3、capable 

A、 adj. 有能力的；有才干的；容许……的；可以做（某事）的；综合性的；有资格的

B、 n. 姑母；姨母；伯母；婶母；舅母；阿姨

C、 adj. 听觉的；听的

D、 adj. 真正的，真品的，真迹的；真实的，真正的；逼真的

4、Text 2 ①Last year marked the third year in a row of when Indonesia’s bleak rate of deforestation has slowed in pace. ②One reason for the turnaround may be the country’s antipoverty program. ①In 2007, Indonesia started phasing in a program that gives money to its poorest residents under certain conditions, such as requiring people to keep kids in school or get regular medical care. ②Called conditional cash transfers or CCTs, these social assistance programs are designed to reduce inequality and break the cycle of poverty. ③They’re already used in dozens of countries worldwide. ④In Indonesia, the program has provided enough food and medicine to substantially reduce severe growth problems among children. ①But CCT programs don’t generally consider effects on the environment. ②In fact, poverty alleviation and environmental protection are often viewed as conflicting goals, says Paul Ferraro, an economist at Johns Hopkins University. ①That’s because economic growth can be correlated with environmental degradation, while protecting the environment is sometimes correlated with greater poverty.②However, those correlations don’t prove cause and effect. ③The only previous study analyzing causality, based on  an area in Mexico that had instituted CCTs, supported the traditional view.④There, as people got more money, some of them may have more cleared land for cattle to raise for meat, Ferraro says. ①Such programs do not have to negatively affect the environment, though.② Ferraro wanted to see if Indonesia’s poverty-alleviation program was affecting deforestation. ③Indonesia has the third-largest area of tropical forest in the world and one of the highest deforestation rates. ①Ferraro analyzed satellite data showing annual forest loss from 2008 to 2012—including during Indonesia’s phase-in of the antipoverty program—in 7,468 forested villages across 15 provinces.② “We see that the program is associated with a 30 percentreduction in deforestation,” Ferraro says. ①That’s likely because the rural poor are using the money as makeshiftinsurance policies againstinclementweather, Ferraro says. ②Typically, if rains are delayed, people may clear land to plant more rice to supplement their harvests. ① Whether this research translates elsewhere is anybody’s guess. ②Ferraro suggests the resultsmaytransfer to other parts of Asia, due to commonalities such as the importance of growing rice and market access.③And regardless of transferability, the study shows that what's good for people may also be good for the environment. ④Even if this program didn’t reduce poverty, Ferraro says, "the value of the avoided deforestation just for carbon dioxide emissions alone is more than the program costs. " 1、According to the first two paragraphs, CCT programs aim to______. 2、The study based on an area in Mexico is cited to show that ______ . 3、In his study about Indonesia, Ferraro intends to find out ______ . 4、According to Ferraro, the CCT program in Indonesia is most valuable in that ______ . 5、What is the text  centered  on?

问题1

A、facilitate healthcare reform

B、help poor families get better off

C、improve local education systems

D、lower deforestation rates

问题2

A、cattle raising has been a major means of livelihood for the poor

B、CCT programs have helped preserve traditional lifestyles

C、antipoverty efforts require the participation of local farmers

D、economic growth tends to cause environmental degradation

问题3

A、its acceptance level of CCTs

B、its annual rate of poverty alleviation

C、the relation of CCTs to its forest loss

D、the role of its forests in climate change

问题4

A、it will benefit other Asian countries

B、it will reduce regional inequality

C、it can protect the environment

D、it can benefit grain production

问题5

A、The effects of a program.

B、The debates over a program.

C、The process of a study.

D、The transferability of a study.

5、In a rare unanimous ruling, the US Supreme Court has overturned the corruption conviction of a former Virginia governor, Robert McDonnell. But it did so while holding its nose at the ethics of his conduct, which included accepting gifts such as a Rolex watch and a Ferrari automobile from a company seeking access to government. The high court’s decision said the judge in Mr. McDonnell’s trial failed to tell a jury that it must look only at his “official acts,” or the former governor’s decisions on “specific” and “unsettled” issues related to his duties. Merely helping a gift-giver gain access to other officials, unless done with clear intent to pressure those officials, is not corruption, the justices found. The court did suggest that accepting favors in return for opening doors is “distasteful” and “nasty.” But under anti-bribery laws, proof must be made of concrete benefits, such  as approval of a contract or regulation. Simply arranging a meeting, making a phone call, or hosting an event is not an “official act.” The court’s ruling is legally sound in defining a kind of favoritism that is not criminal. Elected leaders must be allowed to help supporters deal with bureaucratic problems without fear of prosecution of bribery. “The basic compact underlying representative government,” wrote Chief Justice John Roberts for the court, “assumes that public officials will hear from their constituents and act on their concerns.” But the ruling reinforces the need for citizens and their elected representatives, not the courts, to ensure equality of access to government. Officials must not be allowed to play favorites in providing information or in arranging meetings simply because an individual or group provides a campaign donation or a personal gift. This type of integrity requires well-enforced laws in government transparency, such as records of official meetings, rules on lobbying, and information about each elected leader’s source of wealth. Favoritism in official access can fan public perceptions of corruption.   But it is not   always corruption. Rather officials must avoid double standards, or different types of access for average people and the wealthy. If connections can be bought, a basic premise of democratic society—that all are equal in treatment by government—is undermined. ⑤ Good governance rests   on an understanding of the inherent worth of each individual. The court’s ruling is a step forward in the struggle against both corruption and official favoritism. 1、The underlined sentence (Para. 1) most probably shows that the court _____.2、According to Paragraph 4, an official act is deemed corruptive only if it involves _____.3、The court’s ruling is based on the assumption that public officials are _____.4、Well-enforced laws in government transparency are needed to _____.5、The author’s attitude toward the court’s ruling is _____.

问题1

A、avoided defining the extent of McDonnell’s duties.

B、made no compromise in convicting McDonnell.

C、was contemptuous of McDonnell’s conduct.

D、refused to comment on McDonnell’s ethics.

问题2

A、leaking secrets intentionally.

B、sizable gains in the form of gifts.

C、concrete returns for gift-givers.

D、breaking contracts officially.

问题3

A、justified in addressing the needs of their constituents.

B、qualified to deal independently with bureaucratic issues.

C、allowed to focus on the concerns of their supporters.

D、exempt from conviction on the charge of favoritism.

问题4

A、awaken the conscience of officials.

B、guarantee fair play in official access.

C、allow for certain kinds of lobbying.

D、inspire hopes in average people.

问题5

A、sarcastic.

B、tolerant.

C、skeptical.

D、supportive.

1、试题答案：第1题:C;第2题:A;第3题:B;第4题:C;第5题:B;

试题解析：

1.细节题。根据题干直接定位到第一段第一句话a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services...选项C中的“levy”和“tax”同义复现；“tech multinationals”和“digital services”同义复现。因此C为正确答案，其余选项均未体现。
2.推断题。根据题干定位到第二段，第二段第二句话：这已经引起了巨大的反抗，反过来也会导致针对法国的贸易制裁，和选项A相一致，其中选项中的“trigger”和原文的“lead to”同义复现，“sanction”和“countermeasure”同义复现。其余选项均未体现。
3.细节题。根据题干定位到第四段最后一句话：他们都认为国际税收体系并未跟上当前经济形势。选项B“目前的国际税收体系需要升级”是该句话的反义复现。其余选项均为体现。
4.细节题。根据题干定位到第五段最后一句话：对于国际税收体系的未来充满疑虑和选项C相一致。其中选项中的“uncertain”和原文中的“raise questions”同义复现，“prospects”和原文中的“future”同义复现。
5.主旨题。题干中的title为标题题的信息，所以此题考查的是文章的主旨大意。B选项里的tax是贯穿全文的主旨词；而文章以法国对数字服务征税为起点，全文描写了包括法国在内的其他国家对全球税收系统的担忧，因此选项B和文章的主旨相符合。剩余选项均未能体现文章关键词和全文主旨。

2、试题答案：B

3、试题答案：A

4、试题答案：第1题:B;第2题:D;第3题:C;第4题:C;第5题:A;

试题解析：第1题:

根据CCT定位至第二段。②句指出，被称作“有条件现金转移（CCTs）”的这类社会援助计划旨在减少不平等，打破贫困的恶性循环，故CCT计划旨在帮助贫困家庭改善经济状况，B正确。

第四段③句指出一项基于墨西哥某地的研究证实了传统看法（the traditional view），所以应追溯上文明确“传统看法”的具体所指，而由上文第三段②句often viewed as和第四段①句That's because可知传统看法为“扶贫与环保相矛盾，经济增长与环境恶化成正相关”，故D符合此意。

第五段②句引出费拉罗的研究：他想了解印度尼西亚的扶贫计划（即上文的CCT计划）是否影响森林砍伐。第六段①句指出其研究方法（根据卫星数据分析了该国七千多个林村的年度林木减少情况）及研究发现（扶贫计划与森林砍伐的变化有关）。综合可知，此项研究意在探究CCT计划与森林减少的关联，C正确。

文末句引述了费拉罗对CCT计划价值的看法：该计划即使没有减贫效果，也有利于减少森林砍伐，而减少森林砍伐有利于应对二氧化碳排放问题，单就这一方面的价值就超越了该扶贫计划的成本。由此可知，费拉罗认为CCT计划有巨大环保价值（即可以通过减少森林砍伐缓解气候变化），C正确。

本文首段先点明全文主旨（印尼的一项扶贫计划有助于减少森林砍伐，即有环保作用），随后第二段详述印尼实施的扶贫计划（即CCT计划），第三、四段转而阐述“扶贫可能与环保相矛盾”这一传统看法；第五至末段围绕Ferraro的研究展开论述，指出印尼的扶贫计划实际上有环保作用（呼应开篇主旨）。综合可知，本文意在论述一项扶贫计划（CCT计划）所带来的环保效果，A最贴合此意。

5、试题答案：第1题:C;第2题:C;第3题:A;第4题:B;第5题:D;

试题解析：第1题:

【解析】词语判断题。根据题干中的关键词The underlined sentence（para.1），可以快速的回到原文精确定位到第一段的划线句子，But it did so while holding its nose at the ethics of his conduct，which included accepting gifts such as a Rolex watch and a Ferrari Automobile from a company seeking access to government.联系文章第一句话，虽然最高法院没有判定Robert McDonnell受贿罪，但是holding its nose at the ethics of his conduct，即，在道德上却对他的行为嗤之以鼻。由此可以锁定C项中的was contemptuous of法院其实非常轻视Robert McDonnell的行为。所以，C项为正确答案。

【解析】细节理解题。根据题干中给出的信息，可知这一题是对文章第四段理解。从第四段But under anti-bribery laws，proof must be made of concrete benefits, such as approval of a contract or regulation.Simply arranging a meeting，making a phone call，on hosting an event is not an official act.可以知，对腐败的定义是，只有受贿者给予了行贿者实际的好处，例如a contract or regulation，如果提供的不是具体的好处，仅仅只是：arranging a meeting，making a phone call，or hosting an event，那么这种行为就不是受贿。因此，C项为正确答案。

【解析】细节理解题。根据题干中的关键词The court’s ruling is based on the assumption可以锁定文章的第五段，"The basic compact underlying representative government， “wrote Chief Justice John Roberts for the court,” assumes that public officials will hear from their constituents and act on their concerns.”可知，法院的裁定是建立在听取其选民的意见，按照他们的利益行事的基础上的。所以原文中的constituents对应A选项的supporters，支持者。所以答案选A。

【解析】细节判断题。根据题干中的关键词Well-enforced laws in government transparency可以锁定文章的第六段This type of integrity requires will-enforced laws in government transparency，such as records of official meetings，rules on lobbying，and information about each elected leader's source of wealth.但是从这句话中找不到所需的信息，从this type of可以知道这句话与前面的句子联系紧密，因而可以追溯到这一段的第一句话，But the ruling reinforces the need for citizens and their elected representatives，not the courts，to ensure equality of access to government.执法力度需要加强市民及其当选代表，而不是法院获得接近政府的平等的机会。equality与B选项的fair play相对应，因此，B项为正确答案。

【解析】本题考察的是态度题，从文中最后一句话：The court's ruling is a step forward in the struggle against both corruption and official favoritism.可以看出作者认为法院的裁定是进步的：a step forward，因此可以看出作者对此的态度是supportive.因此，D项为正确答案。