2013英语专业四级真题语法、完型填空题及解析

2013

英语专业四级真题语法、完型填空题及解析

【完形填空原文】

Everyone

knows

that

taxation

is

necessary

in

a

modern

state:

Without

it,

it

would

not

be

possible

to

pay

the

soldiers

and

policemen who protect us

；

nor the workers in government offices who look after our health, our food, our water, and all the other

things that we cannot do for ourselves

；

nor the ministers and members of parliament(

国会

) who govern the country for us. By

means of taxation, we pay for things that we need just as much as we need somewhere to live and something to eat.

But

everyone

knows

that

taxation

is

necessary,

different

people

have

different

ideas

about

how

taxation

should

be

arranged.

Should each person have to pay a certain amount of money to the government each year? Or should there be tax on things that

people buy and sell? If the first kind of taxation is used, should everyone pay the same tax, whether he is rich or poor? If the

second kind of tax is preferred, should everything be taxed equally?

In most countries, a direct tax on persons, which is called income tax, exists. It is arranged in such a way that the poorest people

pay nothing, and the percentage of tax grows greater as the taxpayer?s income grows. In England, for example, the tax on the

richest people goes up as high as ninety-five percent!

But countries with direct taxation nearly always have indirect taxation too. Many things imported into the country have to pay

taxes or “duties”. Of course, it is the men and women who buy these imported things in the shops who really have to pay the

duties, in the form of higher prices. In some countries, too, there is a tax on things sold in the shops. If the most necessary things

are taxed, a lot of money is collected, but the poor people suffer most. If unnecessary things like jewels and fur coats are taxed,

less money is got but the tax is fairer, as the rich pay it.

Probably this last kind of indirect tax, together with a direct tax on incomes which is low for the poor and high for the rich, is the

best arrangement.

【语法题真题及解析】

51. Facing the board of directors,he didn't

deny __________ breaking the agreement.

A. him B. it C. his D.

its

< /p>

解析：本题考查动名词的逻辑主语。动名词可以有自己的逻辑（意义）主语，一般可以用名 词所有格

Tom?s

，代词宾格

如

him

（口语）

，书面语情况下一般用物主 代词

his

，

their

。本题选

C

，但我还是要吐槽，因为根本就不需要多 此一举添

加

his, he didn't

deny breaking the

agreement

完全正确，比原 题要精简地道许多，从写作角度来看，

his

根本是多余的，当 然纯粹考察语法的话选

C

。

52. Xinchun returned from aboard a

different man. The italicized part functions as a(n) _______.

A. appositive(

同位语

) B. object C.

adverbial D. complement.

解析：此题恐怕是最受争议的题目了，有人认为选