4 Assume today’s date is 15 May 2005.In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furnitur

题目

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

￡

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling ￡23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

相似考题

1.His expenses were not ____________ his earnings; therefore he decided to hunt for another job.(A) in addition to(B) in proportion to(C) in contrast to(D) in relation to

2.(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adultlife, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to livein a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’sfees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is nolonger resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are heldat its offices in Cambridge.Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change oftax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend ofthe company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax doeshave to be paid, then Linden Limited could always bear the cost.Required:Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that thereis a UK tax liability the implications of the managing director’s suggestion. You are not required to considernational insurance (NIC) issues. (4 marks)

3.He decided to()more time to accompany his children after the death of his wife.A、set asideB、set outC、set backD、set off

4.For this part, assume today’s date is 15 August 2005.5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business sellingcomputer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. Heoriginally intended to operate as a sole trader, but he has recently discovered that as an alternative, he couldoperate through a company. He has been advised that if this is the case, he can take a maximum gross salaryof ￡42,648 out of the company.Required:(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities hewill incur for the year ended 31 March 2007 trading under each of the two alternative businessstructures (sole trade/company). Your advice should be supported by calculations of disposable incomefor both alternatives assuming that in the company case, he draws the maximum salary stated.(7 marks)

参考答案和解析
正确答案：
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant
更多“4 Assume today’s date is 15 May 2005.In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furnitur”相关问题

  • 第1题：

    Before his_________Alfred Nobel decided to set up a prize with his money to honor the people who did great things in science.

    A、death

    B、happy

    C、born

    D、health


    正确答案：A

  • 第2题：

    共用题干
    The Making of a Success Story
    1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
    2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
    3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
    5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
    6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.

    ______,and years later became a big company specialized in manufacturing and selling of furniture.
    A:IKEA began as a small store'selling all kinds of things of low prices
    B:it is highly welcomed by both
    C:Ingvar Kamprad showed interest in and talent for doing business
    D:he lives happily in retirement
    E:Here they can see and and try the furniture they are going to buy
    F:Ingvar successfully manages the company all by himself

    答案：A
    解析：
    IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
    段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
    该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
    在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
    依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
    题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
    题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
    题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。

  • 第3题：

    His long-term goal is to set up his own business.

    A:idea
    B:energy
    C:aim
    D:order

    答案：C
    解析：
    本句意思：他的长期目标是建立自己的公司。goal意为“目标，目的”，与aim(目的）意思相近。idea主意；energy能量order秩序。

  • 第4题：

    共用题干
    The Making of a Success Story
    1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
    2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
    3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
    5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
    6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.

    Customers liked the idea of IKEA's showrooms because______.
    A:IKEA began as a small store'selling all kinds of things of low prices
    B:it is highly welcomed by both
    C:Ingvar Kamprad showed interest in and talent for doing business
    D:he lives happily in retirement
    E:Here they can see and and try the furniture they are going to buy
    F:Ingvar successfully manages the company all by himself

    答案：E
    解析：
    IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
    段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
    该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
    在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
    依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
    题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
    题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
    题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。

  • 第5题：

    共用题干
    The Making of a Success Story
    1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
    2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
    3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
    5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
    6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.

    As flat packaging saves money for both IKEA and the customers,______.
    A:IKEA began as a small store'selling all kinds of things of low prices
    B:it is highly welcomed by both
    C:Ingvar Kamprad showed interest in and talent for doing business
    D:he lives happily in retirement
    E:Here they can see and and try the furniture they are going to buy
    F:Ingvar successfully manages the company all by himself

    答案：B
    解析：
    IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
    段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
    该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
    在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
    依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
    题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
    题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
    题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。

  • 第6题：

    共用题干
    第一篇
    The Making of a Success Story
    IKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.
    Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.
    IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.
    In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.
    In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.
    Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.

    What is the author ' s attitude towards IKEA's future according to the last paragraph?
    A:Indifferent.
    B:Doubtful.
    C:Optimistic.
    D:Pessimistic.

    答案：C
    解析：
    本文主要讲述了宜家由Ingvar Kamprad创立，从最初只销售五花八门的商品到成为世界上最大的家具零售商的发展历程。
    由文章第一段最后两句话“When Kamprad was 17, his father gave him some money as a reward for his good grades.Naturally, he used it to start up a business-IKEA.”可知，Kamprad用他父亲因他考试成绩优秀而奖励的一些钱，成立了宜家。故选B。
    由文章第五段第四句话“Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.”可知，平板包装可以帮助宜家降低货运费。故选C。
    由文章最后一段第二句话中的“Kamprad has managed to keep IKEA a privately-held company”和第四句话中的“he is retired from the day-to-day operations of IKEA”可知， Kamprad设法将宜家保持为一家私有企业，虽然他脱离了宜家的日常经营，但是并没有将公司卖掉。故选D。
    由文章最后一段最后一句话“IKEA itself, though , just keeps on growing.”可知，宜家将继续成长，可见作者对宜家的未来持乐观态度。故选C。
    通读全文，可知文章以时间和事件发生的顺序讲述了宜家从成立，发展，到成为世界上最大的家具零售商的过程。故选D。

  • 第7题：

    共用题干
    第一篇
    The Making of a Success Story
    IKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.
    Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.
    IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.
    In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.
    In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.
    Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.

    Kamprad established IKEA with________.
    A:his personal savings
    B:his father' s reward for his school performance
    C:large profits from selling things
    D:his school' s support

    答案：B
    解析：
    本文主要讲述了宜家由Ingvar Kamprad创立，从最初只销售五花八门的商品到成为世界上最大的家具零售商的发展历程。
    由文章第一段最后两句话“When Kamprad was 17, his father gave him some money as a reward for his good grades.Naturally, he used it to start up a business-IKEA.”可知，Kamprad用他父亲因他考试成绩优秀而奖励的一些钱，成立了宜家。故选B。
    由文章第五段第四句话“Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.”可知，平板包装可以帮助宜家降低货运费。故选C。
    由文章最后一段第二句话中的“Kamprad has managed to keep IKEA a privately-held company”和第四句话中的“he is retired from the day-to-day operations of IKEA”可知， Kamprad设法将宜家保持为一家私有企业，虽然他脱离了宜家的日常经营，但是并没有将公司卖掉。故选D。
    由文章最后一段最后一句话“IKEA itself, though , just keeps on growing.”可知，宜家将继续成长，可见作者对宜家的未来持乐观态度。故选C。
    通读全文，可知文章以时间和事件发生的顺序讲述了宜家从成立，发展，到成为世界上最大的家具零售商的过程。故选D。

  • 第8题：

    共用题干
    第一篇
    The Making of a Success Story
    IKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.
    Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.
    IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.
    In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.
    In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.
    Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.

    The author states in Paragraph 5 that flat packaging________.
    A:needs large space to assemble furniture
    B:is a business concept inspired by Kamprad
    C:helps reduce transportation costs
    D:makes the company self-sufficient

    答案：C
    解析：
    本文主要讲述了宜家由Ingvar Kamprad创立，从最初只销售五花八门的商品到成为世界上最大的家具零售商的发展历程。
    由文章第一段最后两句话“When Kamprad was 17, his father gave him some money as a reward for his good grades.Naturally, he used it to start up a business-IKEA.”可知，Kamprad用他父亲因他考试成绩优秀而奖励的一些钱，成立了宜家。故选B。
    由文章第五段第四句话“Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.”可知，平板包装可以帮助宜家降低货运费。故选C。
    由文章最后一段第二句话中的“Kamprad has managed to keep IKEA a privately-held company”和第四句话中的“he is retired from the day-to-day operations of IKEA”可知， Kamprad设法将宜家保持为一家私有企业，虽然他脱离了宜家的日常经营，但是并没有将公司卖掉。故选D。
    由文章最后一段最后一句话“IKEA itself, though , just keeps on growing.”可知，宜家将继续成长，可见作者对宜家的未来持乐观态度。故选C。
    通读全文，可知文章以时间和事件发生的顺序讲述了宜家从成立，发展，到成为世界上最大的家具零售商的过程。故选D。

  • 第9题：

    A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed.  Bob is currently able to run a Java chess program starting from his home directory /home/bob using thecommand： java -classpath /test：/home/bob/downloads/*.jar games. Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar What is a possible location for the Chess.class file？（）

    • A、/test/Chess.class
    • B、/home/bob/Chess.class
    • C、/test/games/Chess.class
    • D、/usr/lib/games/Chess.class
    • E、/home/bob/games/Chess.class

    正确答案:C

  • 第10题：

    Bob is going on a trip with his laptop configured with Windows 2000 Professional. He is concerned that he will run out of battery life and his system will crash. He asks you to configure the power savings feature so that when he is not using his laptop, it will save his work and power down. You go into Advanced Power Management options. What should you do next?（）

    • A、Set the system to hibernation mode to 15 minutes.
    • B、Set the system to snooze mode after 15 minutes.
    • C、Max Battery
    • D、Presentation
    • E、Minimal Power Management

    正确答案:A

  • 第11题：

    单选题
    Why did Nathan give up his job as a lawyer?
    A

    Because he made little money out of a lawyer.

    B

    Because he wanted to make toys for the children.

    C

    Because he decided to become an artist of toy bricks.

    D

    Because he was going to work in the museum instead.


    正确答案： B
    解析：
    细节理解题。最后一句提到“To do what you love in life is the most important thing.”，Nathan喜欢积木，想成为一名积木艺术家。

  • 第12题：

    单选题
    A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed.  Bob is currently able to run a Java chess program starting from his home directory /home/bob using thecommand： java -classpath /test：/home/bob/downloads/*.jar games. Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar What is a possible location for the Chess.class file？（）
    A

    /test/Chess.class

    B

    /home/bob/Chess.class

    C

    /test/games/Chess.class

    D

    /usr/lib/games/Chess.class

    E

    /home/bob/games/Chess.class


    正确答案： D
    解析： 暂无解析

  • 第13题：

    Bob doesn′t look his age．I think he′s somewhere__.

    A.in forty
    B.in forties
    C.in his forty
    D.in his forties

    答案：D
    解析：
    【考情点拨】考查固定短语。【应试指导】句意：鲍勃看起来不像他那个年纪的样子。我觉得他已经四十多岁了。in one’s?forties意为“四十多岁”，故选D。

  • 第14题：

    共用题干
    The Making of a Success Story
    1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
    2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
    3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
    5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
    6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.

    Paragraph 5______
    A:Ingvar Kamprad一a Born Businessman
    B:Success Brought By the Introduction of Showrooms
    C:The Origin of IKEA
    D:Specialization in Selling Furniture
    E:Flat Packaging一a Feature of IKEA
    F:World一Wide Expansion of IKEA

    答案：E
    解析：
    IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
    段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
    该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
    在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
    依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
    题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
    题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
    题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。

  • 第15题：

    共用题干
    The Making of a Success Story
    1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
    2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
    3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
    5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
    6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.

    Paragraph 4______
    A:Ingvar Kamprad一a Born Businessman
    B:Success Brought By the Introduction of Showrooms
    C:The Origin of IKEA
    D:Specialization in Selling Furniture
    E:Flat Packaging一a Feature of IKEA
    F:World一Wide Expansion of IKEA

    答案：B
    解析：
    IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
    段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
    该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
    在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
    依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
    题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
    题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
    题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。

  • 第16题：

    共用题干
    The Making of a Success Story
    1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
    2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
    3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
    5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
    6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.

    Even when he was only a child,______.
    A:IKEA began as a small store'selling all kinds of things of low prices
    B:it is highly welcomed by both
    C:Ingvar Kamprad showed interest in and talent for doing business
    D:he lives happily in retirement
    E:Here they can see and and try the furniture they are going to buy
    F:Ingvar successfully manages the company all by himself

    答案：C
    解析：
    IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
    段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
    该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
    在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
    依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
    题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
    题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
    题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。

  • 第17题：

    He has made up his mind to give up smoking.

    A:tried
    B:attempted
    C:agreed
    D:decided

    答案：D
    解析：
    make up one's mind：打定主意，决心。decide：决定。例如：Susan has made up her mind that , come what may , she will stay with John．苏珊决心已下，不管发生什么，她都将跟约翰在一起。He decided not to do that．他决定不干那件事。try：设法，例如：We are all trying to improve our English．我们都在设法提高我们的英语水平。attempt：试图，例如：We attempted to quit smoking , but failed．我们试图戒烟，但没有成功。agree：同意，例如：They might not agree with her opinion．他们可能不同意她的意见。故答案为D。

  • 第18题：

    共用题干
    第一篇
    The Making of a Success Story
    IKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.
    Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.
    IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.
    In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.
    In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.
    Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.

    The passage is developed primarily in terms of_______.
    A:analysis of a process
    B:examples that illustrate a problem
    C:comparison and contrast
    D:sequence of events

    答案：D
    解析：
    本文主要讲述了宜家由Ingvar Kamprad创立，从最初只销售五花八门的商品到成为世界上最大的家具零售商的发展历程。
    由文章第一段最后两句话“When Kamprad was 17, his father gave him some money as a reward for his good grades.Naturally, he used it to start up a business-IKEA.”可知，Kamprad用他父亲因他考试成绩优秀而奖励的一些钱，成立了宜家。故选B。
    由文章第五段第四句话“Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.”可知，平板包装可以帮助宜家降低货运费。故选C。
    由文章最后一段第二句话中的“Kamprad has managed to keep IKEA a privately-held company”和第四句话中的“he is retired from the day-to-day operations of IKEA”可知， Kamprad设法将宜家保持为一家私有企业，虽然他脱离了宜家的日常经营，但是并没有将公司卖掉。故选D。
    由文章最后一段最后一句话“IKEA itself, though , just keeps on growing.”可知，宜家将继续成长，可见作者对宜家的未来持乐观态度。故选C。
    通读全文，可知文章以时间和事件发生的顺序讲述了宜家从成立，发展，到成为世界上最大的家具零售商的过程。故选D。

  • 第19题：

    共用题干
    第一篇
    The Making of a Success Story
    IKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.
    Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.
    IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.
    In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.
    In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.
    Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.

    According to the passage , which of the following is NOT true?
    A:IKEA experienced rapid expansion since the late 1950s.
    B:IKEA designed its own products since 1955.
    C:IKEA sold all kinds of miscellaneous goods originally.
    D:Kamprad sold his company after retirement.

    答案：D
    解析：
    本文主要讲述了宜家由Ingvar Kamprad创立，从最初只销售五花八门的商品到成为世界上最大的家具零售商的发展历程。
    由文章第一段最后两句话“When Kamprad was 17, his father gave him some money as a reward for his good grades.Naturally, he used it to start up a business-IKEA.”可知，Kamprad用他父亲因他考试成绩优秀而奖励的一些钱，成立了宜家。故选B。
    由文章第五段第四句话“Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.”可知，平板包装可以帮助宜家降低货运费。故选C。
    由文章最后一段第二句话中的“Kamprad has managed to keep IKEA a privately-held company”和第四句话中的“he is retired from the day-to-day operations of IKEA”可知， Kamprad设法将宜家保持为一家私有企业，虽然他脱离了宜家的日常经营，但是并没有将公司卖掉。故选D。
    由文章最后一段最后一句话“IKEA itself, though , just keeps on growing.”可知，宜家将继续成长，可见作者对宜家的未来持乐观态度。故选C。
    通读全文，可知文章以时间和事件发生的顺序讲述了宜家从成立，发展，到成为世界上最大的家具零售商的过程。故选D。

  • 第20题：

    A UNIX user named Bob wants to replace his chess program with a new one， but he is hot sure where the old one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using the command：  java -classpath /test：/home/bob/downloads/* .jar games.Chess  Bob‟s CLASSPATH is set （at login time） to：  /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/* .jar  What is a possible location for the Chess.class file？（） 

    • A、 /test/Chess.class
    • B、 /home/bob/Chess.class
    • C、 /test/games/Chess.class
    • D、 /usr/lib/games/Chess.class
    • E、 /home/bob/games/Chess.class
    • F、 inside jarfile /opt/java/lib/Games.jar （with a correct manifest）
    • G、 inside jarfile /home/bob/downloads/Games.jar （with a correct manifest）

    正确答案:C

  • 第21题：

    A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using the command： java -classpath /test：/home/bob/downloads/*.jar games.Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar  What is a possible location for the Chess.class file？（）

    • A、/test/Chess.class
    • B、/home/bob/Chess.class
    • C、/test/games/Chess.class
    • D、/usr/lib/games/Chess.class
    • E、/home/bob/games/Chess.class

    正确答案:C

  • 第22题：

    单选题
    A characteristic of American culture that has become almost a tradition is to respect the self-made man-the man who has risen to the top through his own efforts, usually beginning by working with his hands. While the leader in business or industry or the college professor occupies a higher social position and commands greater respect in the community than the common laborer or even the skilled factory worker, he may take pains to point out that his father started life in America as a farmer or laborer of some sort. This attitude toward manual (体力的) labor is now still seen in many aspects of American life. One is invited to dinner at a home that is not only comfortably but even luxuriously (豪华地)furnished and in which there is every evidence of the fact that the family has been able to afford foreign travel, expensive hobbies, and college education for the children; yet the hostess probably will cook the dinner herself, will serve it herself and will wash dishes afterward, furthermore the dinner will not consist merely of something quickly and easily assembled from contents of various cans and a cake or a pie bought at the nearby bakery. On the contrary, the hostess usually takes pride in careful preparation of special dishes. A professional man may talk about washing the car, digging in his flowerbeds, painting the house. His wife may even help with these things, just as he often helps her with the dishwashing. The son who is away at college may wait on table and wash dishes for his living, or during the summer he may work with a construction gang on a highway in order to pay for his education.The expression "wait on table" in the second paragraph means "（）".
    A

    work in a furniture shop

    B

    keep accounts for a bar

    C

    wait to lay the table

    D

    serve customers in a restaurant


    正确答案： C
    解析： [解析] 词义猜测题。wait on table意为“服务顾客”，注意其后的washing dishes也有一定的暗示意义，故答案为D。

  • 第23题：

    单选题
    A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using the command： java -classpath /test：/home/bob/downloads/*.jar games.Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar  What is a possible location for the Chess.class file？（）
    A

    /test/Chess.class

    B

    /home/bob/Chess.class

    C

    /test/games/Chess.class

    D

    /usr/lib/games/Chess.class

    E

    /home/bob/games/Chess.class


    正确答案： C
    解析： 暂无解析

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