2024年专升本英语阅读理解练习题及答案解析
Most cities and states in the U.S. collect a sales tax on almost everything you buy. When you move into a new community, you must ask how the local sales tax is, and what items are and are not taxable. Both taxable items and the amount of tax vary considerably, from one or two percent in some places up to eight or ten in others. The New York City sales tax, for example, is currently 8%, so if you buy a pair of $40 shoes, you will actually have to pay $43.2. This makes paying and getting correct change much more difficult (not to mention making everything more expensive). We say that in America only two things in life are unavoidable: one is death and the other is taxes.
Another thing that makes money exchanges more complicated is tipping. The Chinese people have happily put an end to tipping, but westerners are still plagued by this indignity. Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people must be tipped. Their employers give them low wages because it is expected that you, the customer, will make up the difference. If you don't, the service person can't earn a living. Tipping also varies from place to place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much.
There is another kind of tipping as well. You generally need to give something (cash or a bottle of whisky) to the mailman and to your building super at Christmas time. You should also discuss this with neighbors and colleagues.
问题：
1. This passage is about_____.
A.shopping and tipping
B.sales and taxes
C.sales taxes and tipping
D.sales taxes and people
【参考答案】C
[考点]主旨大意题
【精析】C 通读全文可知，第一段主要讲述了美国的销售税;第二、三段主要介绍了给小费的行为。因此，这篇文章的内容主要是关于销售税和给小费这两个方面的内容。故选C。
2.Usually, taxable items and the amount of tax_____.
A.have no difference from place to place in the U.S.
B.are over 15% in the U.S.
C.have been put an end to in the U.S.
D.vary from place to place in the U.S.
【参考答案】D
3.According to the passage, if you buy a pair of $50 shoes in the New York City, you pay an extra_____ as the sales tax.
A.$4.5
B.$4
C.$5
D.$5.5
【参考答案】B
[考点]推理判断题
【精析】B 根据第一段第四句"The New York City sales tax, for example, is currently 8%…"可知，纽约市目前的销售税是8%。由此可推知，一双50美元的鞋子会额外收8%的销售税，即50×8%=4美元。故选B。
4. Cab drivers usually get_____.
A.high wages from the employer
B.great benefits from the employer
C.low wages from the employer
D.high bonuses from the employer
【参考答案】C
[考点]事实细节题
【精析】C 根据第二段第三、四句"Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people must be tipped. Their employers give them low wages…"可知，出租车司机的雇主付给他们低工资。故选C。
5.According to the passage, which of the following statements is true?
A.The Chinese people don't have to give tips in western countries.
B.The westerners don't have to give high tips in their own country.
C.Barbers, hotel bellboys and all sorts of other people can earn a living if they are not tipped.
D.Tipping varies from place to place, generally in the area of 20% of your bill.
【参考答案】B
[考点]推理判断题
【精析】B 文中并未提及A项;根据第二段第三、四、五句"Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people…If you don't, the service person can't earn a living."可知，理发师、酒店行李员以及其他各种各样的人如果没有被给予小费的话，他们是无法维持生计的，所以C项错误;根据第二段最后一句"Tipping also varies from place to place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much."可知，不同地方所给的小费也有所不同，一般是账单(税前)的15%以内，所以D项错误，且由此可推知，西方人不必在自己的国家给太高的小费，所以B项正确。故选B。
