【正文】 hat 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)backfrom ’s industrial production ______(be)impossible without the contribution made by thescience 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 be2.“If the sun ______ tomorrow, what would we do?” not not rise not not rise you ______ to see Mary, what would you tell her? be would have said “Hello” to him if I ______ your have seen you had wanted to buy a record, what ________? you you bought you have you be buying the tablets had dissolved, John probably probably died would be probably have died if you had lost your watch?’t you been ’t you be upset’t you ’t you have upset“I was so sorry to hear about Jack.”“If he had made more friends here, he might ________.” I had a bike, I ______ it to you have lend have lend, John would not have he has listened to he listened to me he listened to he listened to me Alice been more hardworking, she not not have failed not not be failed“Steve made a reservation already.”“______ he change his mind, he can cancel it.” wished it _______ but it not accur not not occur _______ Professor Jones had taught me this sun rises in the east and sets in the west, so it seems as if the sun _____ around the circling puter “teacher” was talking with his students as though it ______ a human appears as though she _______ the known only she _______ of Aunt Ruth! not terribly so frightened not terribly so frightened not so terribly frightened not so terribly frightened“I think that the Smiths were embarrassed by Jane’s generosity.”“She insisted ______ it as a gift.” them to accepting they they accepted chairman requested that members studied the problem more carefully problem were more carefully studied problem could be studied with more care members study the problem more carefully“Did Kathy have any ideas for Jim?”“She suggested that he ______ a card with all of our names on it.” idea is that we _______ an unmanned spacecraft to explore the planet sent is necessary that this machinetool _______ every to be “That’s a beautiful coat in the window.”“It certainly I had the money ______ buy it.”’’ shall“Why didn’t you help him?”“I would have ______ I didn’t have the money.” would rather we _______ now, but we must go to not left’t to be left’d just as soon ________ those important papers with you won’t not taking don’t you didn’t take housemaster was very asked that we ______ television on week be watching not not have watched hadn’t expected James to apologize but I had hoped calling he would call me to call he call me at the price list, he’d have known what to looked looked would have looked been looking“Shall I open the window?”“I’d rather _________.” had better don’t shouldn’ didn’t“Did you have to go to court?”“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.” Peter had enough money, he _______ on the trip to Los have go you had been in Shanghai last month, you ________ the seen been have seen you hadn’t taken such a long time to get dressed, we’d ______ there by got been the Watergate Incident _______ Nixon would not have resigned from the not not occur not not occur _______ the party if he’d gone to have missed “Your pictures are beautiful!”“We _______ more if we hadn’t run out of film.” taken have have taken wishes that he ________ law instead of literature when he was in study“I couldn’t talk to very well, because my Arabic isn’t very good yet.”“_________ there, he would have been able to interpret for you.” John had been John John, Gerald would have been a rich he to enter he entered business he entered he was to enter business, we shall go on a the weather be fine the weather were fine the weather been fine the weather to be fine“I wish I ________ the orientation program yesterday.”“It’s too bad that you met a lot of people.” attended …didn’ attended …h(huán)adn’t … didn’ attend … haven’t“Do you want me to lend you some money?”“I wish you __________, I can pay you back next week.” picture exhibition bored me to wish I _______ to not not gone not not have gone their passport _______ all right, they _______ … wouldn’t been … wouldn’t have been… mustn’t be … wouldn’t be only I _________ how to operate an electronic puter as you thick smog covered the whole was as if a great black blanket ______ over been thrown thrown spoke in a quiet, distinct voice, as though his thought far been far away far far away I had only read all the books before I ________ the lecture! have attended would have been able to help him, but I _______ so be“Where have you been?”“I got caught in the traffic。（）消費(fèi)稅的征稅環(huán)節(jié)與增值稅一樣，都是從生產(chǎn)到流通的所有環(huán)節(jié)。（）某納稅人用外購已稅汽車輪胎生產(chǎn)摩托車，銷售摩托車計征消費(fèi)稅時允許扣除當(dāng)期生產(chǎn)領(lǐng)用的已稅汽車輪胎的已納消費(fèi)稅稅金。（）計征消費(fèi)稅和增值稅的價格，均為含消費(fèi)稅金不含增值稅金的價格。（）某汽車廠用自產(chǎn)小客車的底盤改裝成小貨車銷售，則銷售時應(yīng)繳納增值稅和消費(fèi)稅。（）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。1消費(fèi)稅屬于流轉(zhuǎn)稅的范疇。1消費(fèi)稅納稅義務(wù)人不包括外商投資企業(yè)和外國企業(yè)。（）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。（）1納稅人采用以舊換新（含翻新改制）方式銷售的金銀首飾，應(yīng)按實(shí)際收