【正文】 1消費(fèi)稅納稅義務(wù)人不包括外商投資企業(yè)和外國(guó)企業(yè)。（）計(jì)征消費(fèi)稅和增值稅的價(jià)格，均為含消費(fèi)稅金不含增值稅金的價(jià)格。Key: 用所給動(dòng)詞的適當(dāng)形式填空： Part A:’t have made tied / would not have bought be / were / were to be be postponed’t have been not studied mended11.(should)hold have broken / broke understood / said done / did been addressing heated stay Part B: need / needed tell decided / taken / came / would not be not be stop not have seen / waved cut stayed have invited / had already e be have arrived feel been / could not have done not have tried have had選擇題： only I had a sister like you! if we could not fulfill the plan in time? it were not for the test tomorrow, I would go to the concert ..It is suggested that we(should)hold a speech might have asked me to lend you a ..It is time we studied this problem a pity that they should have forgotten to tell you about it!8。5． 你其實(shí)可以讓我?guī)椭愕摹Ｓ门c過去事實(shí)相反的否定句才合邏輯。主句中的now一詞已表明是與現(xiàn)在事實(shí)相反。as if后時(shí)態(tài)的確定同wish一樣，也不要受主句時(shí)態(tài)的影響，對(duì)它的分析請(qǐng)見上面第8題及其分析。請(qǐng)參閱本章的語(yǔ)法說明。6．選C。3．選C。根據(jù)主從句之間在邏輯上的時(shí)間關(guān)系，應(yīng)視為同時(shí)發(fā)生故選B。第二句是與這個(gè)過去的事實(shí)相反的虛擬語(yǔ)氣，故選用D。14．選B。10．選C。7．選B。主句與從句都理解為與過去事實(shí)要反相才正確。從全句的意思中分析，應(yīng)是前者。從句的意思反映出其愿望是不可能實(shí)現(xiàn)的，應(yīng)該使用虛擬語(yǔ)氣。didn39。could have not been。t want39。t happen taken, wouldn39。t order me about, as if I ______ your 39。t watch you thinking about going to Dalian for the vacation?No, but if I ______ time, I ______ very glad to go , will be had, would have been, would be had, would be boss often made me work day and I ______you, I ______ the , will give been you, would have given up, would give up been you, would give up you tell me all about it, I ______ able to be be you ______ George, would you please tell him to ring me? to 39。t you tell him the truth? If I ______ you, I would been be do you like the party? you had e with us, you ______ a good had have had I ______ out of my ink, I would have finished writing the 39。t had 39。t watch you have done, hadn39。t meet with not meet with not have met with not met with did his best in everything, ______ he would not have been what he that would you wish to do if you were to be a college student again?That39。t be not have been39。t have broken ______ one of Tom39。would have prevented ____ you more help, even though he was very have give have give electricity human life ____ quite different have be it ____ for the snow, we ____ the mountain not。had not taken didn39。t driven。從兩個(gè)方面分析都應(yīng)選D。上一題考查從句中時(shí)態(tài)的選用，而本題則是考查主句時(shí)態(tài)的選用。B項(xiàng)不是虛擬語(yǔ)氣，C項(xiàng)是與現(xiàn)在或?qū)硎聦?shí)相反故也須排除。與過去事實(shí)相反的從句是過去完成時(shí)，故選hadn39。12．選B。would you please并不是虛擬語(yǔ)氣，而是一種很委婉的祈使句，故從句也不用虛擬條件，而選用真實(shí)條件的see。20．選C。B項(xiàng)中的unless不能用于虛擬語(yǔ)氣條件。虛擬條件從句雖是指過去，但從其與主句的邏輯關(guān)系上分析，主句只能是現(xiàn)在，故選C，從now 一詞也可得出這一結(jié)論。8．選A。但前者只用來表示虛擬條件，而后者用于虛擬和真實(shí)均可。14．選B。第一句雖用了一個(gè)現(xiàn)在時(shí)的疑問句，但“打碎”這個(gè)動(dòng)作確是已經(jīng)發(fā)生了。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(yǔ)氣練習(xí)題及答案虛擬語(yǔ)氣練習(xí)題用所給動(dòng)詞的適當(dāng)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 call you immediately if she _____(need) I had seen the movie, I _____(tell)you all about it he _____(decide)earlier, he could have left on the afternoon I _____(take)my umbrella with me when I _____(e)out this morning, I _____(not be)so wet you had listened to me, you _____(not be)in such trouble wish they _____(stop)making so much noise so that I could concentrate on my is inconceivable that he _____(not see)me that day for I ______(wave)to a pity that he gave orders that all those lovely trees _____(cut) would rather _____(stay)home last would rather that his brother _____(work)in the same department as he current flows through a conductor as though it _____(be)a _____(invite)her to the party but we didn’t know that she ______(already, e)back from ’s industrial production ______(be)impossible without the contribution made by the science of hate ’d much rather you _____(drive). guests ______(arrive)last night, but there is still no news about (feel)anxious if I came home if I ______(be)with you then, I ______(can, not, do)much for less conscientious man ______(not, try)so hard to get this job you wish that you ______(have)a sister like her? ’t it surprising that he ______(have)two car accidents during the past week?選擇題： I _______ you, I’d join the be 2.“If the sun ______ tomorrow, what would we do?” not rise not rise not rise not rise you ______ to see Mary, what would you tell her? be going would have said “Hello” to him if I ______ your see seen see have seen you had wanted to buy a record, what ________? you buy you bought you have bought you be buying the tablets had dissolved, John probably die probably died would be died probably have died if you had lost your watch? ’t you been upset’t you be upset ’t you up