2018高级会计师《职称英语》基础班：阅读理解5 (2)

Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production—namely, profits, interest, rent, wages, and…

2. Which of the following statements is true according to the first paragraph?

A.GNP equals national income plus indirect business taxes.

B.GNP excludes both capital consumption allowances and indirect business taxes.

C.Personal income is regarded as the total money income received by an individual after his or her taxes are paid.

D.The money that goes for capital consumption is not regarded as income.

【答案】D

【解析】本题为推断题，需要根据每个选项逐个带回到原文中验证真实性。

【出处】文章第一段

…personal income may be defined as total money income received by individuals before personal taxes are paid. (C)

【出处】文章第一段

National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP(A B). The money put aside for capital consumption is for replacement and thus is not counted as income.(D)

3. It can be known from this passage that the government levy tax on ______.

A.corporation profits.

B.every individual even though his income is very low.

C.those who work in joint ventures.

D.those who work in government departments.

【答案】A

【解析】本题为推断题，提到过个人也要缴税，但并没有说每个有收入的人都需要缴。不管其收入多少，但是公司是必须缴的，这个是可以从第二段中找到。

【出处】文章第二段

…Out of these profits, however, corporation profit taxes must be paid to government, and some money must be put into the business for expansion.

4. According to this passage, the money you get as interest from government bonds is _______.

A.money earned.

B.not money earned but money received.

C.money received because you have contributed to the economy.

D.money earned because you have furnished a service to the economy.

【答案】B

【解析】此题为细节题，通过interest from government bond可以定位到文章第三段。

【出处】文章第三段

On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category….

5. The passage implies that ________.

A.people willingly pay taxes because they want to do something useful to the country.

B.people willingly pay taxes because they do not want to be looked down upon by others.

C.people pay taxes unwillingly because they feel they will be arrested if they do not.

D.people pay taxes somewhat unwillingly.

【答案】D

【解析】此题为推理题，通过选项可以知道推断的内容为个人缴付个人所得税的自愿程度，这可以定位到文章的后一段。

【出处】文章第四段

The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks.

细节决定命运，态度决定高度。备考高级会计师职称英语同样需要有积极的态度，希望大家不要有任何的松懈。