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If more than 40% of the depreciable basis of personal property is placed in service during the last three months of the tax year, the taxpayer must use the mid-quarter convention.()

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更多“If more than 40% of the deprec…”相关的问题
第1题
Chinese-Americans today have higher incomes than Americans in general. One-fourth of all【3
6】Chinese-Americans are working in scientific and professional【37】. The Chinese have risen to this position【38】some of the harshest discrimination and violence【39】any immigrants in the history of this country. Today, 【40】of the Chinese prosperity (成功) is【41】the simple fact that they work harder and take【42】of educational opportunities.

Chinese-Americans have had three Noble【43】winners, all in physics. Many more have PhDs, especially from high【44】universities. Among academics, Asians publish more than【45】blacks or whites.

(36)

A.employed

B.employee

C.employer

D.employing

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第2题
Part ADirections: Read the following four texts. Answer the questions below each text by c

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)

More surprising, perhaps, than the current difficulties of traditional marriage is the fact that marriage itself is alive and thriving. As Skolnick notes, Americans are a marrying people: Relative to Europeans, more of us marry and we marry at a younger age. Moreover, aster a decline in the early 1970s, the rate of marriage in the United States is now increasing. Even the divorce rate needs to be taken in this pro-marriage context: some 80 percent of divorced individuals remarry. Thus, marriage remains, by far, the preferred way of life for the vast majority of people in our society.

What has changed more than marriage is the nuclear family. Twenty-five years ago, the typical American family consisted of a husband, a wife, and two or three children. Now, there are many marriages in which couples have decided not to have any children. And there are many marriages where at least some of the children are from the wife's previous marriage, or the husband's, or both. Sometimes these children spend all of their time with one parent from the former marriage; sometimes they are shared between the two former spouses.

Thus, one can find the very type of family arrangement. There are marriages without children; marriages with children from only the present marriage; marriages with "full-time" children from the present marriage and "part-time" children from former marriages. There are step-fathers, step-mothers, half-brothers, and half-sisters. It is not all that unusual for a child to have four parents and eight grandparents! These are enormous changes from the traditional nuclear family. But even so, even in the midst of all this, there remains one constant: Most Americans spend most of their adult lives married.

By calling Americans marrying people the author means that______.

A.Americans are more traditional than Europeans

B.Americans expect more out of marriage than Europeans

C.there are more married couples in U. S. A than in Europe

D.more of Americans, as compared with Europeans, prefer marriage and they accept it at a younger age

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第3题
Part ADirections: Read the following four texts. Answer the questions below each text by c

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)

Beauty has always been regarded as something praiseworthy. Almost everyone thinks attractive people are happier and healthier, have better marriages and respectable occupations. Personal consultants give better advice for finding jobs. Even judges are softer on attractive defendants. But in the executive circle, beauty can become a liability.

While attractiveness is a positive factor for a man on his way up the executive ladder, it is harmful to a woman.

Handsome male executives were perceived as having more integrity than plainer men; effort and ability were thought to account for their success.

Attractive female executives were considered to have less integrity than unattractive ones; their success was attributed not to ability but to factors such as luck.

All unattractive women executives were thought to have more integrity and to be more capable than the attractive female executives. Increasingly, though, the rise of the unattractive overnight successes was attributed more to personal relationships and less to ability than was that of attractive overnight successes.

Why are attractive women not thought to be able? An attractive woman is perceived to be more feminine and an attractive man more masculine than the less attractive ones. Thus an attractive woman has an advantage in traditionally female jobs, but an attractive woman in a traditionally masculine position appears to lack the "masculine" qualities required.

This is true even in politics. "When the one clue is how he or she looks, people treat men and women differently," says Anne Bowman, who recently published a study on the effects of attractiveness on political candidates. She asked 125 undergraduates to rank two groups of photographs, one of men and one of women, in order of attractiveness. The students were told the photographs were of candidates for political offices. They were asked to rank them again, in the order they would vote for them.

The results showed that attractive males utterly defeated unattractive men, but the women who had been ranked most attractive invariably received the fewest votes.

The word "liability" (Para. 1) most probably means______

A.misfortune

B.instability

C.disadvantage

D.burden

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第4题
There are more than 40 universities in Britain—nearly twice as many as in 1960. During 196
0s eight completely new ones more founded, and ten other new ones were created【61】converting old colleges of technology into universities. In the same period the【62】of students more than doubled, from 70000 to【63】than 200000. By 1973 about 10% of men aged from eighteen【64】twenty one were in universities and about 5% of women.

All the universities are private institutions. Each has its【65】governing councils,【66】some local businessmen and local politicians as【67】as a few academics(大学教师).The state began to give grants to them fifty years【68】, and by 1970 each university derived nearly all its【69】from state grants. Students have to【70】fees and living costs, but every student may receive from the local authority of the place【71】he lives a personal grant which is enough to pay his full costs, including lodging and【72】unless his parents are【73】. Most【74】take jobs in the summer【75】about six weeks, but they do not normally do outside【76】during the academic years. The Department of Education takes【77】for the payments which cover the whole expenditure of the【78】, but it does not exercise direct control. It can have an important influence【79】new developments through its power to distribute funds, but it takes the advice of the University Grants Committee, a body which mainly【80】of academics.

(61)

A.with

B.by

C.at

D.into

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第5题
In the past, American families【36】to be quite large. Parents【37】five or more children were
common. Over the years, the【38】of the family has decreased. One mason for this is an increase in the【39】of living.【40】the average, children attend schools for more years than they used to, making them【41】dependent on their families longer. Moreover, children nowadays are better【42】, and have more money to spend on【43】. The parents usually take the responsibility【44】all the expenses.

Meanwhile, families are less close than they used to be. More and more American mothers【45】away from home. The break-up of the family occurs when the parents【46】. A lot of children in the USA. live part of their young lives with only one parent. Broken families usually result【47】problems for children and parents alike. Children blame themselves when their parents separate. They grow up feeling【48】as they are moved【49】between parents. Usually one parent is responsible for raising the children. These single parents must care for the children's emotional and psychological【50】while also supporting them financially. This is very demanding and【51】very little time for the parent's own personal【52】. Single parents often marry other single parents. In this type of family, unrelated children are【53】to develop brother or sister relationship. The situations of many American families today are not good. However, recent signs【54】that things are getting better. The divorce rate is【55】. The rate of childbirth is rising. Perhaps Americans have learned how important families are.

(66)

A.tended

B.wanted

C.seemed

D.extended

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第6题
Less than 40 years ago in the United States, it was common to change a one-dollar bill for
a dollar's worth of silver. That is because the coins were actually made of silver. But those days are gone. There is no silver in today's coins. When the price of the precious metal rises above its face value as money, the metal will become more valuable in other uses. Silver coins are no longer in circulation because the silver in coins is worth much more than their face value. A silver firm could find that it is cheaper to obtain silver by melting down coins than by buying it on the commodity markets. Coins today are made of an alloy of cheaper metals.

Gresham's Law, named after Sir Thomas Gresham, argues that "good money" is driven out of circulation by "bad money". Good money differs from bad money because it has higher commodity value.

Gresham lived in the 16th century in England where it was common for gold and silver coins to be debased. Governments did this by mixing cheaper metals with gold and silver. The governments could thus make a profit in coinage by issuing coins that had less precious metal than the face value indicated. Because different mixings of coins had different amounts of gold and silver, even though they bore the same face value, some coins were worth more than others as commodities. People who dealt with gold and silver could easily see the difference between the "good" and the "had" money. Gresham observed that coins with a higher content of gold and silver were kept rather than being used in exchange, or were melted down for their precious metal. In the mid-1960s when the U. S. issued new coins to replace silver coins, Gresham's law went right in action.

Why was it possible for Americans to use a one-dollar bill for a dollar's worth of silver?

A.Because there was a lot of silver in the United States.

B.Because money was the medium of payment.

C.Because coins were made of silver.

D.Because silver was considered worthless.

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第7题
Part ADirections: Read the following four texts. Answer the questions below each text by c

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)

Beauty has always been regarded as something praiseworthy. Almost everyone thinks attractive people are happier and healthier, have better marriages and have more respectable occupations. Personal consultants give them better advice for finding jobs. Even judges are softer on attractive defendants. But in the executive circle, beauty can become a liability.

While attractiveness is a positive factor for a man on his way up the executive ladder, it is harmful to a woman.

Handsome male executives were perceived as having more integrity than plainer men; effort and ability were thought to account for their success. Attractive female executives were considered to have less integrity than unattractive ones; their success was attributed not to ability but to factors such as luck.

All unattractive women executives were thought to have more integrity and to be more capable than the attractive female executives. Interestingly, though, the rise of the unattractive overnight successes was attributed more to personal relationships and less to ability than was that of attractive overnight successes. Why are attractive women not thought to be able? An attractive woman is perceived to be more feminine and an attractive man more masculine than the less attractive ones. Thus, an attractive woman masculine position appears to lack the "masculine" qualities required.

This is tree even in politics. "When the only clue is how he or she looks, people treat men and women differently," says Anne Bow man, who recently published a study on the effects of attractiveness on political candidates. She asked 125 undergraduate students to rank two groups of photographs, one of men and one of women, in order of attractiveness. The students were told the photographs were of candidates for political offices. They were asked to rank them again, in the order they would vote for them. The results showed that attractive males utterly defeated unattractive men, but the women who had been ranked most attractive invariably received the fewest votes.

The word "liability"(Para. 1) most probably means "______".

A.misfortune

B.instability

C.disadvantage

D.burden

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第8题
American suffers from an overdose of work.【1】who they are or what they do, they spend【2】ti
me at work than at any time since World WarⅡ. In 1950, the US had fewer working hours than any other【3】country. Today, it【4】every country but Japan, where industrial employees log 2,155 hours a year compared【5】1,951 in the US and 1,603【6】West employees. Between 1969 and 1989, employed American【7】an average of 138 hours to their yearly work schedules. The work-week【8】at about 40 hours, but people are working more weeks each year.【9】, paid time off — holidays, vacations, sick leave —【10】15 percent in the 1990s.

As Corporations have【11】stiffer competition and slower growth in productivity, they would【12】employees to work longer. Cost-cutting layoffs in the 1980s【13】the professional and managerial ranks, leaving fewer people to get the job done. In lower-paid occupations,【14】wages have been reduced, workers have added hours【15】overtime or extra jobs to【16】their living standard. The Government estimates that more than seven million people hold a second job.

For the first time, large【17】of people say they want to cut【18】on working hours, even if it means earning less money. But most employers are【19】to let them do so. The government which has stepped back from its traditional【20】as a regulator of work time, should take steps to make shorter hours possible.

(1)

A.As regards to

B.Regardless of

C.With regard to

D.In regard to

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第9题
Who takes care of the elderly in the United States today? The fact is that family members
provide over 80% of the care that elderly people need. In most cases the elderly live in their own homes. A very small percentage of America's elderly live in nursing homes.

Samuel Preston, a sociologist at the University of Pennsylvania, studied how the American family is changing. He reported that by the time the average American couple reaches about 40 years of age, their parents are usually still alive. The statistics show the change in lifestyles and responsibilities of aging (老龄化) Americans. The average middle-aged couple can look forward to caring for elderly parents sometime after their own children have grown up. Moreover, because people today live longer after an illness than people did years ago, family members must provide long-term care. These facts also mean that after caregivers provide for their elderly parents, who will eventually die, they will be old and may require care too. When they do, their spouses (配偶) will probably take care of them because they have had fewer children than their parents did.

Because Americans are living longer than ever, more social workers have begun to study ways of caregiving to improve the care of the elderly. They have found that all caregivers share a common characteristic; They believe that they are the best people for the job. The social workers have also discovered three basic reasons why the caregivers take on the responsibility of caring for an elderly, dependent relative. Many caregivers believe they had an obligation (职责) to help their relatives. Some think that helping others makes them feel more useful. Others hope that by helping someone now, they will deserve care when they become old and dependent.

Samuel Preston's study shows that______.

A.lifestyles and responsibilities of the elderly are not changing

B.most American couples over 40 have no living parents

C.middle-aged Americans have to take care of their children and parents at the same time

D.elderly people may need care for a long time because they live longer after an illness

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第10题
Part ADirections: Read the following four texts. Answer the questions below each text by c

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)

In most parts of the world, climate change is a worrying subject. Not so in California. At a recent gathering of green LUMINARIES—in a film star's house, naturally, for that is how seriousness is often established in Los Angeles—the dominant note was self-satisfaction, at what the state has already achieved. And perhaps nobody is more complacent than Arnold Schwarzenegger. Unlike Al Gore, a presidential candidate turned prophet of environmental doom, California's governor sounds cheerful when talking about climate change. As well he might: it has made his political career.

Although California has long been an environmentally-conscious state, until recently greens were concerned above all with smog and redwood trees. "Coast of Dreams", Kevin Starr's authoritative history of contemporary, California, published in 2004, does not mention climate change. In that year, though, the newly-elected Mr. Schwarzenegger made his first tentative call for western states to seek alternatives to fossil fuels. Gradually he noticed that his efforts to tackle climate change met with less resistance, and more acclaim, than just about all his other policies. These days it can seem as though he works on nothing else.

Mr. Schwarzenegger's transformation from screen warrior to eco-warrior was completed last year when he signed a bill imposing legally-enforceable limits on greenhouse—gas emissions—a first for America. Thanks mostly to its lack of coal and heavy industry, California is a relatively clean state. If it were a country it would be the world's eighth-biggest economy, but only its 16th-biggest polluter. Its big problem is transport—meaning, mostly, cars and trucks, which account for more than 40% of its greenhouse-gas emissions compared with 32% in America as a whole. The state wants to ratchet down emissions limits on new vehicles, beginning in 2009. Mr. Schwarzenegger has also ordered that, by 2020, vehicle fuel must produce 10% less carbon: in the production as well as the burning, so a simple switch to composed ethanol is probably out.

Thanks in part to California's example, most of the western states have adopted climate action plans. When it comes to setting emission targets, the scene can resemble a pose down at a Mr. Olympia contest. Arizona's climate-change scholars decided to set a target of cutting the state's emissions to 2000 levels by 2020. But Janet Napolitano, the governor, was determined not to be out-muscled by California. She has declared that Arizona will try to return to 2000 emission levels by 2012.

California has not just inspired other states; it has created a vanguard that ought to be able to prod the federal government into stronger national standards than it would otherwise consider. But California is finding it easier to export its policies than to put them into practice at home. In one way, California's serf-confidence is fully justified. It has done more than any other state—let alone the federal government—to fix America's attention on climate change. It has also made it seem as though the problem can be solved. Which is why failure would be such bad news. At the moment California is a beacon to other states. If it fails, It will become an excuse for inaction.

According to the author, Mr. Arnold Schwarzenegger is cheerful chiefly because

A.climate change is not worrying California anymore.

B.even film stars become serious about environmental protection.

C.he has benefited personally from California's achievements.

D.his style. of administration is always dominated by self-satisfaction.

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第11题
One of the advantages of taking notes is that it forces you to pay closer attention to the
class lecture. If you listen【36】to a professor who is talking on and on for an hour or so, your mind will often【37】and your attention will lessen. You are sitting in class and listening, but that【38】you are doing;【39】, when you listen actively you have to pay more careful and【40】attention to what【41】. This is because you are trying to【42】what you hear into an【43】, shortened written form. As a foreign student, you may find【44】very difficult to listen and write notes【45】at the same time. It is difficult【46】, but you will learn how to do【47】with practice. You【48】afraid you will forget what you are listening to【49】you are listening and writing at the same time, but the studies of researchers【50】the value of note-taking in【51】lecture material have shown that learners remember【52】reproduced in some note form. much better than lecture information they have listened to【53】down in note form. So doing two things at the same time is better than doing one thing【54】. We do not say it is【55】; we say it is better.

(41)

A.carefully

B.passively

C.attentively

D.permanently

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