5.这是一道主旨题。本文介绍的是资产的基本情况，A是文章的题目，B是第二段的主题句，C是第三段的主题句，是所以选A。一、选择填空，从A、B、C三个选项中选出一个能填入空白处的最佳选项。（每题10分）
题目1
正确
获得10.00分中的10.00分
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题干
—
—For individual income tax, it is within the first 7 days.
正确答案是：Can you give me a brief introduction about business tax?
题目2
不正确
获得10.00分中的0.00分
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题干
—
—According to law, they refer to transportation, construction, finance, insurance and the like.
2.这是一道细节题。从第三段的第一句话看，资产出现在资产负债表之中，所以选择A。
3.这是一道词汇题。accountant是会计的意思，那么会计的职责之一就是记账，所以选择C。
4.这是一道细节题。A是文章的题目，B是第二段第一句话的原话，从第四段第二句话your business cannot bring in sales without assets来看，C是错误的，所以选C。
选择一项：
A. Do you know taxable services?不正确
B. How do you like taxable services?
C. What do you mean by taxable services?
反馈
答案：C
解析：本题考核“请求解释”的交际用语。选项A是一般疑问句，回答应该是yes或no；选项B是询问对纳税服务的评价；选项C是询问对纳税服务的解释，所以选择C。
正确答案是：What
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信息文本
二、阅读理解（每题10分）
题目6
部分正确
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题干
阅读下面的文章，根据文章内容给题目选择正确的答案。
No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.
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题干
That can lead _______ a bigger personal income-tax bill.
选择一项：
A. to
B. on不正确
C. in
反馈
Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper,for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.
选择一项：
A. What do you mean by taxable services?
B. What is the deadline for tax declaration?正确
C. What do you think of the deadline for tax declaration?
反馈
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题干
—
—They refer to the royalties, including patent right, copy right, trademark right, and so on.
选择一项：
A. What are intangible assets?
B. What about the tax base?不正确
C. How about the tax rate?
反馈
答案：A
解析：本题考核“寻求解释”的交际用语。选项A是提问无形资产；选项B是提问计税基数；选项C是提问税率；答语内容是关于无形资产的，故选择A。
正确答案是：What are intangible assets?
题目3
不正确
获得10.00分中的0.00分
Assets appear on your balance ________.
选择一项：
A. sheet正确
B. flow
C. statement
反馈
答案：A
译文：资产出现在您的资产负债表之中。
解析：短语balance sheet的意思是“资产负债表”，属于固定搭配，故选择A。
正确答案是：sheet
一、选择填空，从A、B、C三个选项中选出一个能填入空白处的最佳选项。（每题10分）
题目1
不正确
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题干
—__________________
—Alright, I will try my best.
选择一项：
A. Do you know about business tax?不正确
答案：B
解析：本题考核“寻求解释”的交际用语。选项B的意思是“纳税申报的截止日期是什么时候”，选项A的意思是“纳税服务是指什么”，选项C的意思是“你认为纳税申报的截止日期如何”，故选择B。
正确答案是：What is the deadline for tax declaration?
题目2
不正确
获得10.00分中的0.00分
A. The balance sheet
B. The income statement
C. The cash flow
3. What do you think an accountant is responsible for?回答正确
A. An accountant is responsible for hair design.
题目5
正确
获得10.00分中的10.00分
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题干
________ you have said is very important to us.
选择一项：
A. What正确
B. That
C. Whose
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答案：A
译文：您刚刚所言对我来说很重要。
解析：这三个连接代词都可以引导主语从句和宾语从句；但是what可在从句中作主语或宾语；that只起引导作用，在从句中不担任成分；whose在从句中作定语。此处是个主语从句，从句中缺少宾语，故选择A。
正确答案是：What do you mean by taxable services?
题目3
不正确
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题干
It means you can ________ online with us.
选择一项：
A. transact
B. transport不正确
C. translate
反馈
答案：A
译文：这表示您可以在网上跟我们办理业务。
解析：动词transact意为“办理业务”；transport意为“运输”；translate意为“翻译”；根据online的提示，在网上可以办理业务，故选择A。
正确答案是：transact
题目4
正确
获得10.00分中的10.00分
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题干
Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts.
B. What do you think about business tax?
C. Can you give me a brief introduction about business tax?
反馈
答案：C
解析：本题考核“寻求帮助”的交际礼貌用语。当寻求他人帮助时，可以说Can you help me, will you please do me a favor, can you give me…等，故选择C。
1. Which of the following is NOT physical asset?回答正确
A. Filing cabinets.
B. Accounts recei
2. According to the passage, where do the assets appear?回答正确