III.ReadingComprehension.(2x15=30)Passage1(1)ThehumanitariancrisisinSyriahasreacheda“horrifyingnewlevel,”accordingtoaU.N.official.(2)That’showMarkLowcock,theUnitedNationsunder-secretary-generalforhumanitarianaffairsandemergencyreliefcoordinator,describedconditionsinnorthwestSyria,basedoneyewitnessaccountsfromU.N.staffinandaroundIdlibprovince.(3)Idlibhasbeenunderairattackforyears,buttheintensityofthoseattacksisnowworseandtherearenewgroundattacksaswell,saysRobertFord,formerambassadortoSyriaundertheObamaadministrationandnowaseniorfellowattheMiddleEastInstituteinWashington,D.C.Asthelastoppositionstronghold,theprovinceishometoabout3millionpeople,halfofthemrefugeesfromotherpartsofSyria.(4)Thislatesthumanitariancrisisinthe9-year-oldconflictwasbroughtonbyfightingthathasescalatedsinceDecember,withSyrian,TurkishandRussiantroopsattackingoppositionforces.Idlibhasseenairstrikesaswellasshellingfromartilleryandground-basedmissiles.(5)What’smore,temperatureshavedroppedbelowfreezingmanynightssinceDecember,andheavysnowhasfallen,mostrecentlyinmid-February.(6)Lowcock’sreportsaidthevastmajorityofthosedisplacedarewomenandchildren,manyofwhomaresleepingoutsidebecausetherefugeecampsarefull.“Mothersburnplastictokeepchildrenwarm.Babiesandsmallchildrenaredyingbecauseofthecold,”wroteLowcock.(7)ZaherSahloul,aphysicianandpresidentandco-founderofaidorganisationMedGlobal,waslastinIdlibinJanuaryandsaidthatwithsolittleroom,peoplearesleepinganywheretheycan,includingtentsinarefugeecampsetupinasoccerfieldandtinyclassroomsinschools.Manychildrenhadrespiratoryillnessesbecauseoftheovercrowdingandcold.Whenthereisnospaceinindoorstructuressetupasshelter,familiespitchtents,ofvaryingstrengthandquality,ofteninthemudthataccumulateswhenrainhitsthesnow.Morerainisexpectedthisweek.(8)Sahloul,acriticalcarephysician,saysamongthepeoplehemetinrefugeecampswasagirl,Ahlam,whosaidshewas12,collectingbranchesthatherfamilywouldburntoheattheirtent.Another12-year-old,whosaidhernamewasAsma,toldhimshehadbeendisplacedseventimesandwaswalking2milestoschooleachway.“IwishIcouldwalknotinthemud,”AsmatoldSahloul.(9)ManyofthenewlydisplacedhavehadtomovetonewlocationsinIdlib.OthersareheadednorthtowardtheTurkishborder,thoughTurkeyisnotacceptingnewrefugees.(10)Aidorganisationsareontheground,butmanylocalaidworkers,andtheirfamilies,facethesameharshconditionsasthosetheyaretryingtohelp,saysChristyDelafield,spokeswomanforaidgroupMercyCorps.Liketherefugees,theyarelivingintentsorareonthemovebecauseofthefighting.(11)Inhisreport,Lowcocksaidthatequipmentandfacilitiesofaidworkerswerebeingdestroyedandthattheaidworkersthemselveswereamongthoseinjuredandkilled.(12)Addingtothedifficultyforaidorganisations,saysRobertFord,isthattheSyriangovernmenthastakenovertwomainhighwayssotheaidgroupsnowdependonslowerbackroadstodeliversupplies.(13)Thenumbersofdisplacedpeoplehavegrown—fromhundredsadaybeforeDecembertothousandsadaynow,accordingtoU.N.spokesmanFarhanHaq.41.HowmanypeopleinIdlibarerefugeesfromotherpartsofSyria?

Passage2(1)Ifyou’veeverwitnessedthemajestyofaCanadiangooseflockflyingintotheclouds,youknowthatthesenoblebirdsareaforcetobereckonedwith.Eachflockiscomprisedofcoupleswhomateforlife,aswellastheirgoslings.Together,theyareonelargefamily.Apart,theyareindividualswithquirksandpersonalities,justlikeus.Nooneknowsthismorethanmyfamily,whoraisedasillylittlegoosewenamedPeeperafterhewasabandonedasababy.(2)In2000,whenIwasaroundsevenyearsold,myparents,sister,brother,andIwerecomingbackfromaT-ballgame.Thatwasourusualweekendadventure,butunlikeeveryotherweekend,asurprisewaswaitingforusinourdriveway.There,wespottedtwoadultgeeseandasmallgosling.Theadultswerestartledbyourreturnandflewaway,buttheirbabywasstilltooyoungtoflyandcouldn’tfollow.Wearenostrangerstothewaysofwildlife,soweknewtoavoidphysicalcontactwiththeyounggoslingoutoffearthatitwouldimprintuponusandbelosttoitsfamilyforever.(3)Hourspassed,andnightfell.Withitcameadeepchillandafearofwatchfulpredators.Thetinylittlethingwaswanderingaroundouryard,unawareofwhatcouldhappen,anditwasclearthatthegoslingneededprotection,warmth,andsustenancetomakeittothemorning.Atthatpoint,weknewwehadtointervene,andwebroughthimontoourbackporch.(4)Weallprettymuchsleptwithoneeyeopentillmorningcame.Andthenanothermorning.Andstillanother.Eachmorning,wewouldtrytoscurrythegooseovertohisparents,whokeptcomingbacktoouryard.Hewouldn’tgotothem,though,andtheywouldn’tcomecloseenoughtoclaimhim.Wekeptthisupforfivedays,butnoluck.Bythen,theyounggoosehadclearlydecidedwewerehisnewfamily,sowehadtogivehimaname.MysisterJoannacalledthelittleguyPeeper,becausehewouldfollowusaroundtheyardmakingapeepingnoise,nonstop.WealsodecidedthatPeeperwasaboy.Idon’tknowwhy;itjustfeltright.(5)Daysturnedintoweeks,andweeksturnedintomonthsuntilalmostayearpassed.Wesettledintoaroutinefilledwithfeatheryhugsandcamaraderie.Peepersleptonourbackporcheachnightand,intypicalgoosefashion,useditasalatrine.Mydadwouldsprayoffallthegoosedroppingsdailywithahose.PartofthisritualincludedDadthrowingPeeperupintotheairsohecouldflyalooparoundthehouse,comingbackagainoncetheporchwasclean.(6)Oneevening,myunclewasover,andmydadwantedtoshowhimPeeper’sloop.Hethrewhimupintheair,butthistime,Peeperjustflewoff.Everyonewasvery,verysad.Itwasdark,andwewereworried.Welookedforhimfordays,callinghisname,buthedidn’tcomeback.Wehopedhefoundaflockandwentoffonhisnaturalway.(7)Again,daysturnedintoweeksandweeksturnedintomonths,thenyears.Imissedmylittlebuddy,andIwouldcallforhimeverytimeIsawaflockofCanadiangeeseflybyinV-formation.Twentyyearspassed,andPeeperbecameafondmemoryformyfamily.(8)Geeselivetobearound25yearsold,areveryloyal,andneverforgettheirfirsthome.Evenso,itcameasatotalshocktomewhen,in2019,anageingadultgoosemadehiswaybacktomyfamilyhome.Geeselovehouseswithlarge,greenlawnstoeaton;theflatterrainalsomakesiteasyforthemtoscoutforpredators.So,atfirst,Iassumeditwasjustanothergoose.Andyet,somethingaboutthelonemaleseemedoddlyfamiliartome.(9)Aftertwoweeksofthegoosecomingbackrepeatedly,itbecamecleartomethatthiswasn’tarandomgoose.HedidallofthesamethingsPeeperusedto,liketryingtocomeinthroughthefrontdoorandsleepinginourenclosedpoolarea.InadditiontomimickingPeeper’soldways,thisgoosealsorespondedtothenamePeeper.Muchtomyamazement,myoldbestfriendhadreturned,20yearslater.(10)WhydidPeeperreturn?It’shardtosay.Perhapshismatedied,leavinghimlonely.It’salsopossiblethatheisapproachinghistwilightyearsandknowsit,makinghimcravehisearlyhome.Thisbehaviouristypicalofgeese.Whateverthereason,Peepercontinuestolivewithme.It’sagoodthingIstayedinmychildhoodhome.(11)Hedoesn’tcomehomeeverysinglenightthewayhedidasababy.Somenightshemayseekoutthecomfortofhisownkindatthelakenearby.Geeseinthewildtypicallysleeponwater.Buthe’sherealot,makinghispresenceknownandgivingmejoy.(12)Thisexperiencehasbeenasmeaningfultomeasanythinginmylife.Ihopethatmychildren,someday,havetheopportunitytoconnectwithnatureandawildbeinginthissameway.Peoplecraveconnectionwiththenaturalworld.ThroughPeeper,Ihavelearnedsomuchaboutmyselfandaboutthenatureoflove.46.Theword“spotted”(Para.2)means____.

Passage3(1)LuckinCoffeehasbecomeaphenomenoninChina—andwithWallStreetinvestors—duetostunninggrowth.Butitturnsoutsomeofitssalesmayhavebeenfake.(2)SharesofLuckinCoffee(LK)plunged80%inearlytradingThursdayafterthecompanydisclosedinaregulatoryfilingwiththeSecuritiesandExchangeCommissionthatitsboardhadformedacommitteetolookintoaccountingirregularities.(3)Luckinsaidinthefilingthatbeginninginthesecondquarterof2019,chiefoperatingofficerJianLiuandseveralofhisdirectreports“hadengagedincertainmisconduct,includingfabricatingcertaintransactions.”LuckinsaidLiuhassincebeensuspended.(4)Thecompanyaddedthatthefabricatedtransactionsamountedtoabout2.2billionyuan(approximately$310millionUS)fromthesecondquartertothefourthquarteroflastyear.(5)“Certaincostsandexpenseswerealsosubstantiallyinflatedbyfabricatedtransactionsduringthisperiod,”LuckinaddedintheSECfiling.(6)LuckinwentpublicontheNasdaqlastMay,whichiswhythecompanyneedstofileregularupdateswiththeSEC.(7)SharesofLuckinweredownsharplythisyear—evenbeforeThursday’saccountingbombshell—duetoconcernsthatCovid-19wereaffectingitssales.51.LuckinCoffeehasbecomeaphenomenoninChinabecauseof_____.

4.Itisimperativethatthegovernment____moreinvestmentintotheshipbuildingindustry.

4.Whichofthefollowingsentencescontainsanadverbialofcause?

7.Once____,thispowerstationwillsupplyalltheneighbouringtownsandvillageswithelectricity.

4.Theyinvolveskillseverymanmusttorespect,andtheycanallbringyoubasicsatisfactions.

4、某企业向非金融机构借款1000万元，全年支付利息180万元，金融机构同类、同期贷款利率为13%，则企业允许税前扣除利息支出（）万元。

7、某企业2018年销售收入为2000万元，实际发生业务招待费16万元，则可扣除的招待费为（）。

4、根据增值税法律制度的规定，下列纳税人以特殊方式销售货物的税务处理，错误的有（　）。

7、企业的下列收入中为不征税收入的有（）。

M公司主营日用品生产销售。2018年5月初刚成立时，受法定代表人刘某的授权，财务人员丁某携带相关开户证明文件前往A银行办理基本存款账户开户手续。并于当月开立了基本存款账户。2018年6月2日，M公司因贷款需要又在B银行开立了一个一般存款账户。6月10日，该公司财务人员签发了一张现金支票，并向B银行提示付款，要求提取现金30万元。B银行工作人员对支票审查后，拒绝为该公司办理现金取款。2018年7月M公司会计人员在其开户行A银行开立了一个单位人民币借记卡账户，并从基本账户转入款项100万元。2018年8月3日，异地C企业业务人员随身携带现金4万元与M公司洽谈生意。洽谈结束后，C企业按照洽谈意见，需要预付货款5万元。C企业业务人员交付携带的4万元现金后，C企业授意其将剩余的1万元从企业的异地账户直接汇入M公司银行卡账户。2018年8月10日，M公司银行卡中收到C企业的1万元预付货款，同日公司会计人员到开户行A银行将银行卡账户中的2万元转入本公司总经理在D银行开立的个人银行卡账户。要求：根据上述资料，回答下列问题：（1）下列属于该公司开立基本存款账户需要提供的证明文件的是（　）。

M公司主营日用品生产销售。2018年5月初刚成立时，受法定代表人刘某的授权，财务人员丁某携带相关开户证明文件前往A银行办理基本存款账户开户手续。并于当月开立了基本存款账户。2018年6月2日，M公司因贷款需要又在B银行开立了一个一般存款账户。6月10日，该公司财务人员签发了一张现金支票，并向B银行提示付款，要求提取现金30万元。B银行工作人员对支票审查后，拒绝为该公司办理现金取款。2018年7月M公司会计人员在其开户行A银行开立了一个单位人民币借记卡账户，并从基本账户转入款项100万元。2018年8月3日，异地C企业业务人员随身携带现金4万元与M公司洽谈生意。洽谈结束后，C企业按照洽谈意见，需要预付货款5万元。C企业业务人员交付携带的4万元现金后，C企业授意其将剩余的1万元从企业的异地账户直接汇入M公司银行卡账户。2018年8月10日，M公司银行卡中收到C企业的1万元预付货款，同日公司会计人员到开户行A银行将银行卡账户中的2万元转入本公司总经理在D银行开立的个人银行卡账户。要求：根据上述资料，回答下列问题：（2）下列关于一般存款账户的说法正确的是（　）。

4.You____businessaskinghimtodosuchathing.

某建设单位领取施工许可证后因故4个月未能开工，又未申请延期证，结果如何？