【正文】 een more it were not A and B talked as if he ______ to Beijing, but I knew he hadn39。s very hard to say, but I wish I ______ biology when I was a college studied should have gone to the show with us 39。t sent the he ______ it, I , got , have got, would go sent, would have got finally got here from she ______earlier, we ______ her to the party , would take e, would have taken, will take e, would take don39。t watched you do, didn39。t run 39。t 39。第一篇：虛擬語氣練習(xí)題附答案虛擬語氣練習(xí)題一、【基礎(chǔ)鞏固】 I ___ ten years younger, I ______ very , would , shall be , shall , would be can ask your brother for is not at he ______, I , , would , , will you _____ the doctors advice, you would have already followed he had not missed the train, he ______ there by have got got would you have done last night, if you ______ to write your 39。t had you catch the plane?No, if I had hurried, I have didn39。t 39。t watch you have done, didn39。t know whether to take the medicine at I ______，I ______ , would take known, would have taken it, would have taken known, would take you need any help with your maths last night?No, If ______ , I ______ , would have called , would call needed, would have called needed, would call二、【能力提高】 would buy that car，if I ______ enough had might have e to school in time for Professor Smith39。s very wished I ______ , but I was busy with my Johnson said angrily, “Don39。 have been you have told him the awswer, if possible?Yes, I would have, but I ______ very be he ______ in England, what language could he probably speak now? been born have been born we ______ Steven39。t ______ in the put on, be walking on, walk on, be walking put on, walk is the window broken?If I ______ care, it , wouldn39。t happen you think the thief entered through the side door?No, if he had, he ______ the living room break have broken39。t 39。would prevent。could climb not been。would not have taken be warned。t let me we ____ in turn, you ____ so 。t get driving。t have got he had not hurt his leg, John would have won the race.（07全國II） 答案與分析1．選A。前文已經(jīng)給出，這是一個與現(xiàn)在事實相反的虛擬條件從句。s advice動作本身分析，這是個非延續(xù)性動詞，所以它只能是要么已經(jīng)，要么將來，即要么與過去事實相反，要么與將來事實相反。從全句的意思上看，從句也應(yīng)是與過去事實相反。5．選D。t have, you haven39。根據(jù)問句，if條件從句及全句的意思，主句只能理解為與過去事實相反，would have是would have caught的省略。問句中雖用現(xiàn)在時，但實際上是詢問過去的事，故主從句都是與過去事實相反，所以would have had是對的。run out of意為“用光”。11．選C。13．疑問句是詢問將來，故用與將來事實相反的C項。條件從句的tell說明這不是一個虛擬條件，因此選用真實意義的D項。第一句已清楚地道出過去的一個事實。19．選A。B層次答案與分析答案與分析1．選B。might have e在含有虛擬條件復(fù)合句的主句中表示與過去事實相反，也可用于真實的情況，意即“可能已經(jīng)”，但仔細分析四個選項，其中無一可以在語法，時態(tài)和含義上同前面的句子相一致，故只能將 might have e看做是虛擬語氣的用法。D項中的過去完成時，在沒有任何參照的情況下是不對的。B、C這兩種用法只能表示虛擬條件，不能表示真實條件，其意思是“如果沒有”。分析方法同上。7．選A。問題的關(guān)鍵是要看wish和從句中的動詞的時間先后關(guān)系，無論wish本身是何種時態(tài)，它與這個動詞的時間關(guān)系是固定不變的，在變成間接引語時，我們會更能體會到這種關(guān)系：He said，“I wish I had been there.”He said that he wished he had been ，可它與后面動詞的時間關(guān)系并沒有變。10．選D。11．選C。13．選B。15．選A。t后用進行時較妥。18．選D。20．選D。4． 有人建議我們舉行一次講演比賽。8． 如果她不是一直刻苦練習(xí)，她的鋼琴就不可能彈得這么好。，否則他就來參加我們的聯(lián)歡會（gettogether）了。_______ I would have been here sooner.” is desirable that the airplane _______ as light as _______ do that if I were given the rather not rather rather not has ’s time we start start“ can speak Japanese.”“But she would rather _______ English with us.” spoken would rather that Jane _______ to the party yesterday not go not ’t gone“What’s the matter with Harry?”“I don’t know, but he certainly looks ______ he had lost his best friend.” if advice has made the design better than it otherwise have be otherwise otherwise otherwise been“I’m surprised to learn that you’re going back.”“Yes, I had hoped that I _______ have to go back again, but I must.”’’’’tKey:用所給動詞的適當形式填空：Part A:’t have / would not have bought be / were / were to be ’t have been mended11.(should)hold have broken / understood / said done / been stayPart B: need / decided / taken / came / would not not stop not have seen / stayed have invited / had already e have feel been / could not have not have tried have had選擇題：第四篇：2015 消費稅練習(xí)題 附答案第二章消費稅一、判斷題（）應(yīng)征增值稅的貨物均應(yīng)征收消費稅。（）對應(yīng)稅消費品征收消費稅后，不再征收增值稅。（）企業(yè)受托加工應(yīng)稅消費品代收代繳的消費稅，在采用組成計稅價格計稅時，組價的構(gòu)成應(yīng)當是材料成本與加工費之和。（）1消費稅是在對貨物普遍征收增值稅的基礎(chǔ)上，選擇多數(shù)消費品再征收一道稅。（）1委托加工應(yīng)稅消費品是指受托方提供原料和主要材料，并收取加工費加工的應(yīng)稅消費品。（）1消費稅具有單一環(huán)節(jié)征稅的特點。（）1進口的所有應(yīng)稅消費品，計算進口消費稅的組成計稅價格，也就是計算進口增值稅的組成計稅價格。（）當貨物為應(yīng)稅消費品時，對其征收增值稅的同時也應(yīng)對其征收消費稅。（）用外購已稅的珠寶玉石生產(chǎn)的珠寶玉石銷售計稅，允許扣除購進的全部珠寶玉石的已納稅金。If she had not practiced hard, she wouldn’t play the piano so doesn’t pay much attention to study methods。6． 現(xiàn)在是認真研究這個問題的時候了。歷屆高考題參考答案參考答案1～5．DBABD6～10．DCAA/CD11～15．CCBDC1617．DA第二篇：虛擬語氣練習(xí)題及答案虛擬語氣練習(xí)題用所給動詞的適當形式填空： Part people ______(drive)more slowly, there wouldn’t be so many you had worked carefully, you _____(not make)so many boat wouldn’t have drifted away, if we _____(tie)it I had known you already _____(have)a typewriter, I _____(not, buy)one for your he _____(be)here this afternoon I would go with it were to rain tomorrow, the match _____(postpone). for your help, we ______(not be)able to finish the work in it _____(not, be)for the leadership of the Party, we would not have achieved so wish I _____(study)hard while I was is about time that fence ______(mend). request is that we ______(hold)another session to discuss the is strange that the car _____(break)down at exactly the same place where it _____(break)down baby smiled as if he _____(understand)what his mother _____(say). talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of only we _____(have)a phone!I’m tired of queuing outside the public phone “Can we e in late tomorrow?”“I’d rather you _____(e)in on time.” looks as if he _____(be)ill for a long always talks as though he ______(address)a public a metal ______(heat), it will _____(stay)home if it rains this would c