最新-2018年山东专升本英语核心词汇 精品
1. able/ability/enable/unable/disable/disabled/disability
able的同根词用法一致,后接不定式。
比较：be able to do sth. / be capable of (doing) sth.
2. 动词词缀：en-+ adj./n.或adj./n.+/-en
enable/enlarge/enrich/encourage/brighten/widen/worsen/sharpen /strengthen/heighten/lengthen
3. abandon vt. 放弃，抛弃，放纵
abandon oneself to 纵情于，沉溺于(=be addicted to)
4. aboard adv. 在船（车）上，上船
abroad adv. 在国外，到国外
board n. 木板on board 在船上
broad adj. 宽的，宽阔的
5. absent adj. 不在的, 缺席的（反：present）
6. absolute adj. 完全的, 绝对的
7. absorb vt. 吸收, 吸引
be absorbed in 全神贯注于
8. abundant adj. 丰富的，大量的（=plentiful）
9. access n. 通路, 接近，入门
have access to 接近，有权使用
e.g. Citizens may have free access to the public library.
10. accident n. 意外事件, 事故
by accident 偶然（=by chance）（on purpose 故意）
11. accompany vt. 陪伴，陪同
12. accomplish vt. 完成, 达到, 实现~ the task
accomplishment n. 成就
13. account n. 计算, 帐目, 说明，解释
on account of 由于
take... into account 考虑到(= take…into consideration)
account for 解释，说明
14. accuse vt. 指责，控告
accuse sb. of sh. 因某事控告某人
(同：charge sb. with sth. 因某事控告某
人）
e.g. He was accused of robbing the bank and sentenced ten years in jail.
His mother charged him with being lazy.
15. achieve vt. 完成, 达到
achievement n. 成就, 功绩
16. action n. 动作, 行动, 举动
take action to do sth. 采取行动做某事（同：take measures to do sth.）
17. actor n. 男演员→actress n. 女演员
类似：waitress（女侍者，女服务生）, hostess（女主人）, princess（公主，王妃）
18. adapt vt. 使适应, 改编
adapt oneself to sth. 适应(= adjust oneself to sth.)
e.g. He adapted/adjusted himself very quickly to the weather in the country.
比较：adopt vt. 采用, 收养
19. advance n. 前进, 提升v. 前进, 提前
in advance 预先，提前
20. advantage n. 优势, 有利条件（反：disadvantage n. 不利条件, 缺点）
have an advantage over 胜过，占优势
take advantage of 利用
21. advertise v. 为…做广告
advertisement/ad n. 广告
22. advise vt. 劝告, 忠告
advise sb. to do sth. 劝说（强调动作）
persuade sb. to do sth. 说服（强调结果）
注意：advise的宾语从句或It is advised that结构的主语从句，需使用should型虚拟语气。
advice n. 忠告, 建议
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2016年浙江专升本英语试卷答案及评分标准Part I Reading comprehension.(60分) Section A Format I（每小题2分，总分40分） Passage 1 1. C【解析】第一印象是通过外表来实现的。 2. C【解析】能抓住外表，还能抓住性格。 3. D【解析】zero in on的意思是“集中注意力于，聚焦于”，与grasp意思最符合。 4.A【解析】Robert能抓住心理来做素描，瞬间的表情，因此能outofexpectation,前 文说到xx，xx的例子也能说明。 5. B【解析】可用排除法，A的never和D的no longer太绝对，C项文中没有提到， B项从第一段最后一句usually has a long-lasting influence得出。 Passage 2 6. B【解析】作者因为父亲是个水暖工而觉得尴尬，所以选embarrassed. 7. A【解析】从make fun of me可以看出，同班女生在嘲笑作者，说明不友好。 8. D【解析】根据what I really cared was the other girls’ thought 选D。 9. C【解析】根据文中提到的snowstorm得出。 10. C【解析】What a dump ass真是蠢驴所以选stupid.
Passage 3 11. B【解析】文章开始提到吉他是为了引出纳米科技。故选B。 12. C【解析】纳米虽小但很有威力，故选small but powerful. 13. D【解析】dwarf意思是“矮小的”，最近的选项是minute. 14. B【解析】汽车可以在一个大的容器即in huge container里生产出来。 15. D【解析】纳米技术下，factories会变得更小，而不是更大。 Passage 4 16. B【解析】小孩需救援，情况紧急，选B urgent. 17. A【解析】Coroline并没有走失。所以A不对。 18. B【解析】shivering and crying边哭边颤抖。 19. C【解析】他们懂得如何野外生存，how to survive in a wildness. 20. D【解析】a search and rescue team最恰当。 FormatⅡ(每小题2分，总分10分) 21. D【解析】后面出现了experience,和D选项中的experience对应。 22. E【解析】下文讲友谊随处可见，也就是：Friendship can be seen. 23. G【解析】根据下文看出友谊是可以听到的。 24. C【解析】上下文中出现了taste,同时将做面包的过程。所以得出C：it tasteslike homemade bread. 25. B【解析】选B it is the language of heart. Section B (每小题1分，总分10分)
山东大学2018专升本税务筹划1
税务筹划一 一、单选题 1、纳税筹划最重要的原则是（A ） A、守法原则 B、时效性原则 C、财务利益最大化原则 D、风险规避原则 2、在税负能够转嫁的情况下，纳税人并不一定是（A ） A、实际负税人 B、代扣代缴义务人 C、代收代缴义务人 D、法人 3、税负转嫁的筹划通常是借助（A ）来实现。 A、价格 B、税率 C、纳税人 D、计税依据 4、以下不属于税负转嫁一般方法的是（ D ） A、税负前转 B、税负混转 C、税收资本化 D、纳税人身份转换 5、下列各项中，属于增值税免税项目的是（A） A、农业生产者销售自产农产品 B、软件企业销售自产软件 C、小规模纳税人销售电力 D、一般纳税人销售气体 6、在企业实际经营活动中，常常会发生业务招待费和广告费、业务宣传费超过开支标准不得在税前抵扣的情况。如果将销售部门设为独立的销售公司，相当于在集团公司销售收入一定的情况下，最多可以多抵扣（ C ）的业务招待费和广告费、业务宣传费。 A、2% B、8% C、一倍 D、两倍 7、从事下列项目的所得不免征企业所得税的是（ D ） A、从事农业项目的所得 B、从事林业项目的所得 C、从事渔业项目的所得 D、从事花卉种植项目的所得 8、企业因管理不慎，购自农场的一批粮食，其账面价值17400元，作待处理财产损失处理，则按规定应转出的增值税进项税额为（ C ）。 A.3366元 B.2574元 C.2600元 D.1980元 二、判断题 （X ）1、纳税筹划的目的是少缴税。 （√）2、从税收角度分析，当新投资企业开办初期亏损的可能性不大，或新投资企业可享受区域性所得税优惠时，应考虑采取母子公司形式。 （√）3、符合条件的居民企业之间的股息、红利等权益性投资收益为免税收入。 （√）4、现行税法规定，合伙企业或个人独资企业只缴纳个人所得税，不缴企业所得税。 （X ）5、实行公司制的企业，其所得税的税负比实行合伙制的企业低。 （√）6、增值税一般纳税人的增值税负要高于小规模纳税人。 （X ）7、商场采购白酒、手表后组装成礼品盒出售，应按白酒的适用税率缴纳消费税。 （√）8、在免税期，存货计价方法采用先进先出法比采用加权平均法的更有利。 三、分析题