【正文】 （）委托加工收回的應(yīng)稅消費(fèi)品，由于受托方未代收代繳消費(fèi)稅，委托方應(yīng)補(bǔ)交委托加工環(huán)節(jié)應(yīng)繳的消費(fèi)稅。，要不然他就不會(huì)落在別人后面。17．選B。But for（如果沒(méi)有）和without都可用于表示條件，并沒(méi)有時(shí)間限制，它們既有If it were not for的意思，也有if it had not been for的意思。4．選C。主、從句都是與現(xiàn)在事實(shí)相反，故用A。從句中的one day指“將來(lái)有一天”，故用should可表示將來(lái)。t，但作除“有”解以外的含義時(shí)，只能有第一種否定或疑問(wèn)形式，所以選項(xiàng)A是錯(cuò)的。3．選D。had not have been warned。t break 39。s lecture, he got up earlier he had got up earlier he got up rather late he had got up so late their help in the past years, he would be living a hard life and might even have starve to it were not for it had not been for not it had not rained yesterday, the ground ______ muddy not not be not be not have been ______ any difficulty now, if you had made a more careful 39。39。m sure he hasn39。t have happened, wouldn39。could climb ____ last night, but we went to the concert have study have study he ____ , he ____ that he was sent to the hospital warned。從各選項(xiàng)中分析只有A符合虛擬條件句的語(yǔ)法規(guī)則。have to被否定后的意思是“不是不得不”，“不是非得”。從句中的tomorrow morning已經(jīng)告知我們，本句可理解為與將來(lái)事實(shí)相反，A、D兩項(xiàng)都不對(duì)。18．選B。如用with則全句的邏輯關(guān)系不成立，而用D項(xiàng)其語(yǔ)法結(jié)構(gòu)有錯(cuò)。9．選A。16．選A。6． 現(xiàn)在是認(rèn)真研究這個(gè)問(wèn)題的時(shí)候了。（）當(dāng)貨物為應(yīng)稅消費(fèi)品時(shí)，對(duì)其征收增值稅的同時(shí)也應(yīng)對(duì)其征收消費(fèi)稅。（）1消費(fèi)稅是在對(duì)貨物普遍征收增值稅的基礎(chǔ)上，選擇多數(shù)消費(fèi)品再征收一道稅。，否則他就來(lái)參加我們的聯(lián)歡會(huì)（gettogether）了。18．選D。11．選C。分析方法同上。B層次答案與分析答案與分析1．選B。13．疑問(wèn)句是詢問(wèn)將來(lái)，故用與將來(lái)事實(shí)相反的C項(xiàng)。根據(jù)問(wèn)句，if條件從句及全句的意思，主句只能理解為與過(guò)去事實(shí)相反，would have是would have caught的省略。s advice動(dòng)作本身分析，這是個(gè)非延續(xù)性動(dòng)詞，所以它只能是要么已經(jīng)，要么將來(lái)，即要么與過(guò)去事實(shí)相反，要么與將來(lái)事實(shí)相反。t let me we ____ in turn, you ____ so 。t 39。s very wished I ______ , but I was busy with my Johnson said angrily, “Don39。t had you catch the plane?No, if I had hurried, I have didn39。t watched you do, didn39。t have been have not been a heavy rain it is!If we ______ the rain coat, we wouldn39。could have not。wouldn39。從句是與過(guò)去．．．．事實(shí)相反，根據(jù)從句的意思，主句也應(yīng)是與過(guò)去事實(shí)相反。t run。17．選D。C項(xiàng)是一個(gè)指過(guò)去發(fā)生的真實(shí)事件，這正和與過(guò)去事實(shí)相反的主句相一致，而虛擬條件從句也被省略，它應(yīng)該是if he had got up early。在確定wish后從句的時(shí)態(tài)時(shí)，不要受wish本身時(shí)態(tài)的影響，它同對(duì)從句時(shí)態(tài)的確定毫無(wú)關(guān)系。從句只能指過(guò)去。_______ I would have been here sooner.” is desirable that the airplane _______ as light as _______ do that if I were given the rather not not rather not rather not has ’s time we start start start “ can speak Japanese.”“But she would rather _______ English with us.” speak spoken would rather that Jane _______ to the party yesterday not go go not gone’t gone “What’s the matter with Harry?”“I don’t know, but he certainly looks ______ he had lost his best friend.” that if advice has made the design better than it otherwise have been be otherwise otherwise be 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.”’t’t’t’t辨認(rèn)并改正錯(cuò)誤： should be most happy to go down with you but I was very busy right then.(have been) her great grandfather would have lived three more days he would have been 100 years old.(had lived) George Washington were president today, I would have wondered what he would do about the United States’ foreign affairs in the Middle East.(wonder) was suggested that Pedro studies the material more thoroughly before attempting to pass the examination.(study) gave orders that the horses were made ready at once as he was pressed for time.(should be) scientist thinks it necessary that all the inventions of mankind must be used for good, not for evil.(should) felt like we had lost a friend when the foreman along with his four assistants was unfairly discharged.(felt as if) you went to last night’s game, I am sure that you would have enjoyed seeing our team win.(had been to) you have been living here since 1956, isn’t it about time you start to look for somewhere nicer to live?(started) law I am referring to requires that everyone who owns a car has accident insurance.(have) would rather that they did not travel during the bad weather, but they insist that they must return home today.(should) political candidate talked as though she has already been elected to the presidency.(had) a crisis was to occur, those unfamiliar with the procedures would not know how to handle the situation.(were) dead people would now be alive if they did not attempt to return for something.(had not attempted) if Albert had told me before last Friday, I would have given him some help, but now it’s too late.(If only) Monique had not attended the conference, she would never meet her old friend Dan whom she had not seen for years.(have met) I brought with me a camera when the accident happened yesterday I might have taken a picture of it myself.(had brought) I wish John knew how to apply grammatical rules properly and recognize the fact that he is nearly always in the wrong!(recognized) John were to resign and if Henry were elected to take his place we should have had more vigorous leadership.(刪除) may prefer to travel by plane, but if the weather is bad, you might have to use the train instead.(may)翻譯下列句子：1． 我要是有你這樣一個(gè)姐姐多好！2． 我們?nèi)f一不能及時(shí)完成這個(gè)任務(wù)怎么辦？3． 要不是明天有測(cè)驗(yàn)我今天晚上就去聽(tīng)音樂(lè)會(huì)了。（）某納稅人用外購(gòu)已稅汽車(chē)輪胎生產(chǎn)摩托車(chē)，銷(xiāo)售摩托車(chē)計(jì)征消費(fèi)稅時(shí)允許扣除當(dāng)期生產(chǎn)領(lǐng)用的已稅汽車(chē)輪胎的已納消費(fèi)稅稅金。（）1納稅人將生產(chǎn)的應(yīng)稅消費(fèi)品換取生產(chǎn)資料、消費(fèi)資料、投資入股、償還債務(wù)不需要納消費(fèi)稅。otherwise he wouldn’t have fallen behind the looks as if he just woke up(or: awakened) that is required of the students is that they should study hard and obey the was very busy he would have e to our gettogether.第三篇：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 _____