第一篇：虚拟语气练习题附答案

虚拟语气练习题

一、【基础巩固】

1.If I ___ ten years younger, I ______ very happy.A.were, would beB.am, shall be C.were, shall beD.am, would be

2.---You can ask your brother for help.---He is not at home.If he ______, I ______.A.is, wouldB.were, would C.is, willD.were, will

3.If you _____ the doctors advice, you would have already recovered.A.followB.followed C.would followD.had followed

4.If he had not missed the train, he ______ there by then.A.might getB.might have got C.gotD.had got

5.What would you have done last night, if you ______ to write your homework.A.hadn'tB.haven't had C.didn't haveD.hadn't had

6.---Did you catch the plane?

---No, if I had hurried, I ______.A.wouldB.would have C.couldD.did

7.Why didn't you tell him the truth? If I ______ you, I would have.A.wereB.had been C.amD.would be

8.---How do you like the party?

---Wonderful.If you had come with us, you ______ a good time.A.hadB.had had C.would haveD.would have had

9.If I ______ out of my ink, I would have finished writing the paper.A.didn't runB.shouldn't run C.haven't runD.hadn't run

10.If you ______ early tomorrow morning, you would be there by noon.A.have startedB.were start C.were to startD.had started

11.If you ______ to the moon one day, you would find it quite different from the earth.A.travelB.had travelled C.should travelD.have trarelled

12.What ______ yesterday if you ______ TV programme.A.would you do, hadn't watch B.would you have done, hadn't watched

C.could you do, didn't watch D.would you have done, didn't watch

13.----Are you thinking about going to Dalian for the vacation?

----No, but if I ______ time, I ______ very glad to go there.A.have, will be B.had had, would have been

C.had, would be D.had had, would be

14.----My boss often made me work day and night.----If I ______you, I ______ the job.A.am, will give upB.had been you, would have given up

C.were, would give up D.had been you, would give up

15.If you tell me all about it, I ______ able to decide.A.would beB.could be C.wereD.shall be

16.If you ______ George, would you please tell him to ring me?

A.sawB.were to C.have seenD.see

17.I'm sure he hasn't sent the letter.If he ______ it, I ______.A.sent, got B.sent, have got

C.sent, would go D.had sent, would have got

18.----Sally finally got here from Chicago.----If she ______earlier, we ______ her to the party then.A.came, would take B.had come, would have taken

C.comes, will take D.had come, would take

19.I don't know whether to take the medicine at once.If I ______，I ______ it.A.knew, would take B.had known, would have taken it

C.knew, would have taken D.had known, would take

20.----Did you need any help with your maths last night?

----No, If ______ , I ______ you.A.had, would have called B.had, would call

C.had needed, would have called D.had needed, would call

二、【能力提高】

1.I would buy that car，if I ______ enough money.A.haveB.had C.will haveD.had had

2.Ford might have come to school in time for Professor Smith's lecture, ______.A.if he got up earlier B.unless he had got up earlier

C.but he got up rather late D.but he had got up so late

3.______ their help in the past years, he would be living a hard life and might even have starve to death.A.With B.If it were not for C.If it had not been for D.If not

4.If it had not rained yesterday, the ground ______ muddy now.A.is not B.will not be C.would not be D.would not have been

5.You ______ any difficulty now, if you had made a more careful plan.A.won't meet with B.would not meet with

C.would not have met with D.have not met with

6.He did his best in everything, ______ he would not have been what he was.A.andB.but C.otherwiseD.but that

7.----What would you wish to do if you were to be a college student again?

----That's very hard to say, but I wish I ______ biology when I was a college student.A.had studiedB.studied C.studyD.have studied

8.----You should have gone to the show with us yeaterday.It's very good.----I wished I ______ , but I was busy with my report.A.hadB.did C.would haveD.were

9.Mr Johnson said angrily, “Don't order me about, as if I ______ your wife.I'm not.We are both the boss's men.”

A.wereB.am C.would beD.had been

10.______ the thick fence, he would have been more fearful.A.But forB.Without C.If it were not forD.both A and B

11.He talked as if he ______ to Beijing, but I knew he hadn't.A.wentB.were C.had beenD.would have been

12.----Would you have told him the awswer, if possible?

----Yes, I would have, but I ______ very busy.A.had beenB.were C.wasD.would be

13.If he ______ in England, what language could he probably speak now?

A.were bornB.had been born C.would have been bornD.was born

14.If we ______ Steven's advice, we would not be lost in the forest.A.tookB.had taken C.have takenD.would take

15.If the govenment had built more houses for the homeless people after the earth quake, the housing problems now in some parts of the city ______ so serious now.A.wouldn't be B.will not have been

C.wouldn't have been D.would have not been

16.What a heavy rain it is!If we ______ the rain coat, we wouldn't ______ in the rain.A.had put on, be walking B.put on, walk

C.put on, be walking D.should put on, walk

17.----Why is the window broken?

----If I ______ care, it ______.A.took, wouldn't happen B.had taken, wouldn't have happened

C.took, wouldn't have happened D.had taken, wouldn't happen

18.----Do you think the thief entered through the side door?

----No, if he had, he ______ the living room window.A.would break B.would have broken

C.wouldn't break D.wouldn't have broken

19.I ______ one of Tom's paintings, but if I had, he would have given it to me.A.wantedB.want C.didn't wantD.don't want

20.I've forgotten his telephone number.If I ______ it down, I ______ you now.A.put, would have told B.put, would tell C.had put, would have told D.had put, would tell

三、【高考真题】

1.If there were no subjunctive mood, English ___ much easier.A.will beB.would have beenC.could have beenD.would be

2.The guard at the gate insisted that everybody ____ the rules

A.obeysB.obeyC.will obeyD.would obey

3.----“The experiment had failed!”

----“I suggest you ____ again.”

A.tryB tryingC.will tryD.would try

4.----“He is a very brave man.”

----“Yes.I wish I ____ his courage.”

A.haveB.hadC.will haveD.would have

5.If she had worked harder, she ____.A.would succeedB.had succeededC.should succeedD.would have succeeded

6.The plant is dead.I ____ itmore water.A.will giveB.would have givenC.must giveD.should have given

7.I wish I ____ you yesterday.A.seenB.did seeC.had seenD.were to see

8.If my lawyer ____ here last Saturday, he ____ me from going.A.had been;would have preventedB.had been;would prevent

C.were;would preventD.were;would have prevented

9.He ____ you more help, even though he was very busy.A.might have givenB.might give

C.may have givenD.may give

10.Without electricity human life ____ quite different today.A.isB.will beC.would have beenD.would be

11.If it ____ for the snow, we ____ the mountain yesterday.A.were not;could have climbedB.were not;could climb

C.had not been;could have climbedD.had not been;could climb

12.We ____ last night, but we went to the concert instead.A.must have studiedB.might study

C.should have studiedD.would study

13.----If he ____ , he ____ that food.----Luckily he was sent to the hospital immediately.A.was warned;would not takeB.had been warned;would not have taken

C.would be warned;had not takenD.would have been warned;had not taken

14.I didn't see your sister at the meeting.If she ____ , she would have met my brother.A.has comeB.did comeC.cameD.had come

15.When a pencil is partly in a glass of water, it looks as if it ____.A.breaksB.has brokenC.were brokenD.had been broken

16.You didn't let me drive.If we ____ in turn, you ____ so tired.A.drove;didn't getB.drove;wouldn't get

C.were driving;wouldn't getD.had driven;wouldn't have got

17.____ he had not hurt his leg, John would have won the race.（07全国II）

A.If B.Since C.Though D.When

答案与分析

1．选A。从句的意思反映出其愿望是不可能实现的，应该使用虚拟语气。从各选项中分析

只有A符合虚拟条件句的语法规则。

2．选B。前文已经给出，这是一个与现在事实相反的虚拟条件从句。

3．选D。从两个方面分析都应选D。从follow the doctor's advice动作本身分析，这是个非

延续性动词，所以它只能是要么已经，要么将来，即要么与过去事实相反，要么

与将来事实相反。从全句的意思中分析，应是前者。也可以从主句中分析。它是

与过去事实相反的would have recovered。从全句的意思上看，从句也应是与过

去事实相反。

4．选B。上一题考查从句中时态的选用，而本题则是考查主句时态的选用。从句是与过去．．．．

事实相反，根据从句的意思，主句也应是与过去事实相反。

5．选D。主句与从句都理解为与过去事实要反相才正确。have to被否定后的意思是“不是

不得不”，“不是非得”。have一词作“有”解时，其否定和疑问的形式有两种，you don't have, you haven't，但作除“有”解以外的含义时，只能有第一种否定或

疑问形式，所以选项A是错的。B项不是虚拟语气，C项是与现在或将来事实

相反故也须排除。

6．选B。根据问句，if条件从句及全句的意思，主句只能理解为与过去事实相反，would have

是would have caught的省略。

7．选B。从句应理解为与过去事实相反，故选had been。

8．选D。问句中虽用现在时，但实际上是询问过去的事，故主从句都是与过去事实相反，所以would have had是对的。

9．选D。与过去事实相反的从句是过去完成时，故选hadn't run。run out of意为“用光”。

10．选C。从句中的tomorrow morning已经告知我们，本句可理解为与将来事实相反，A、D两项都不对。B项缺少to，故选were to start。

11．选C。从句中的one day指“将来有一天”，故用should可表示将来。

12．选B。根据主句中的yesterday可以确定，主句是与过去事实相反，又根据句意，从句也是与过去事实相反，故选B。

13．疑问句是询问将来，故用与将来事实相反的C项。

14．选B。第一句中的made是指过去，回答要同上文的时间相符，所以，主句和从句均是与过去事实相反。

15．选D。条件从句的tell说明这不是一个虚拟条件，因此选用真实意义的D项。

16．选D。would you please并不是虚拟语气，而是一种很委婉的祈使句，故从句也不用虚拟条件，而选用真实条件的see。

17．选D。第一句已清楚地道出过去的一个事实。第二句是与这个过去的事实相反的虚拟语气，故选用D。

18．选B。根据第一句，第二句中的条件从句应是一个与过去事实相反的虚拟条件，而主句也用与过去事实相反，这是由于句尾的then的缘故，如果没有then一词，选D项也是正确的。

19．选A。主、从句都是与现在事实相反，故用A。

20．选C。第一句是询问过去的事实，第二句中的主、从句都理解为过去才合逻辑，虽然D选项在语法上是对的，但从时间上看却不合理。

B层次答案与分析

答案与分析

1．选B。根据主从句之间在逻辑上的时间关系，应视为同时发生故选B。但本句在没有语言环境的情况下，也可以看做是一个过去的真实条件句。

2．选C。might have come在含有虚拟条件复合句的主句中表示与过去事实相反，也可用于真实的情况，意即“可能已经”，但仔细分析四个选项，其中无一可以在语法，时态和含义上同前面的句子相一致，故只能将 might have come看做是虚拟语气的用法。如果是这样，A项中的got up指与现在事实相反的虚拟条件，这与主句不合逻辑。B项中的unless不能用于虚拟语气条件。C项是一个指过去发生的真实事件，这正和与过去事实相反的主句相一致，而虚拟条件从句也被省略，它应该是if he had got up early。D项中的过去完成时，在没有任何参照的情况下是不对的。

3．选C。如用with则全句的逻辑关系不成立，而用D项其语法结构有错。in the past years已经告诉我们应与过去事实相反的条件从句，所以只有C是对的，B项用来表示与现在事实相反，也应排除。B、C这两种用法只能表示虚拟条件，不能表示真实条件，其意思是“如果没有”。

4．选C。虚拟条件从句虽是指过去，但从其与主句的逻辑关系上分析，主句只能是现在，故选C，从now 一词也可得出这一结论。

5．选B。分析方法同上。

6．选C。otherwise在这是一个虚拟条件从句的替代词，它代替了if he hadn't done his best。

7．选A。从wish后的过去时间状语判断，这应该是一个对过去未能实现事情的一种愿望，故应使用过去完成时。

8．选A。在确定wish后从句的时态时，不要受wish本身时态的影响，它同对从句时态的确定毫无关系。问题的关键是要看wish和从句中的动词的时间先后关系，无论wish本身是何种时态，它与这个动词的时间关系是固定不变的，在变成间接引语时，我们会更能体会到这种关系：

He said，“I wish I had been there.”

He said that he wished he had been there.wish的时态变了，可它与后面动词的时间关系并没有变。请参阅本章的语法说明。

9．选A。根据句意，这是一个与现在事实相反的比喻，准确地说，是一个与主句动词同时发生的一个动作，故用一般过去时的were。

10．选D。But for（如果没有）和without都可用于表示条件，并没有时间限制，它们既有If it were not for的意思，也有if it had not been for的意思。但前者只用来表示虚拟条件，而后者用于虚拟和真实均可。C 项表示与现在事实相反，这与主句不能成立。

11．选C。as if后时态的确定同wish一样，也不要受主句时态的影响，对它的分析请见上面第8题及其分析。

12．选C。but引出的内容是一个事实。

13．选B。从句用与过去事实相反的过去完成时才能合句意。

14．选B。从句只能指过去。

15．选A。主句中的now一词已表明是与现在事实相反。

16．选A。从句应理解为与过去事实相反，故用过去完成时，句首的感叹句告诉我们，这是一个当前的情景，所以wouldn't后用进行时较妥。

17．选B。第一句虽用了一个现在时的疑问句，但“打碎”这个动作确是已经发生了。所以主从句都应视为过去事实相反。

18．选D。用与过去事实相反的否定句才合逻辑。

19．选C。从虚拟条件从句及其主句可判断出这是一个过去发生的否定的事实。

20．选D。从句是指过去，而主句是指现在。

历届高考题参考答案

参考答案

1～5．DBABD

6～10．DCAA/CD

11～15．CCBDC

16-17．DA

第二篇：虚拟语气练习题及答案

虚拟语气练习题

用所给动词的适当形式填空： Part A.1.If people ______(drive)more slowly, there wouldn’t be so many accidents.2.If you had worked carefully, you _____(not make)so many mistakes.3.The boat wouldn’t have drifted away, if we _____(tie)it up.4.If I had known you already _____(have)a typewriter, I _____(not, buy)one for your birthday.5.If he _____(be)here this afternoon I would go with him.6.If it were to rain tomorrow, the match _____(postpone).7.But for your help, we ______(not be)able to finish the work in time.8.If it _____(not, be)for the leadership of the Party, we would not have achieved so much.9.I wish I _____(study)hard while I was young.10.It is about time that fence ______(mend).11.My request is that we ______(hold)another session to discuss the problem.12.It is strange that the car _____(break)down at exactly the same place where it _____(break)down yesterday.13.The baby smiled as if he _____(understand)what his mother _____(say).14.He talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of it.15.If only we _____(have)a phone!I’m tired of queuing outside the public phone box.16.-----“Can we come in late tomorrow?”-----“I’d rather you _____(come)in on time.” 17.He looks as if he _____(be)ill for a long time.18.He always talks as though he ______(address)a public meeting.19.If a metal ______(heat), it will expand.20.I _____(stay)home if it rains this evening.Part B.1.She would call you immediately if she _____(need)help.2.If I had seen the movie, I _____(tell)you all about it now.3.If he _____(decide)earlier, he could have left on the afternoon flight.4._______ I _____(take)my umbrella with me when I _____(come)out this morning, I _____(not be)so wet now.5.If you had listened to me, you _____(not be)in such trouble now.6.I wish they _____(stop)making so much noise so that I could concentrate on my work.7.It is inconceivable that he _____(not see)me that day for I ______(wave)to her.8.What a pity that he gave orders that all those lovely trees _____(cut)down.9.Mr.Jones would rather _____(stay)home last night.10.Henry would rather that his brother _____(work)in the same department as he does.11.Electric current flows through a conductor as though it _____(be)a fluid.12.We _____(invite)her to the party but we didn’t know that she ______(already, come)back from abroad.13.Today’s industrial production ______(be)impossible without the contribution made by the science of physics.14.I hate driving.I’d much rather you _____(drive).15.The guests ______(arrive)last night, but there is still no news about them.16.Mother_____(feel)anxious if I came home late.17.Even if I ______(be)with you then, I ______(can, not, do)much for you.1 18.A less conscientious man ______(not, try)so hard to get this job done.19.Do you wish that you ______(have)a sister like her? 20.Isn’t it surprising that he ______(have)two car accidents during the past week?

选择题：

1.If I _______ you, I’d join the army.A.am

B.was

C.were

D.would be 2.“If the sun ______ tomorrow, what would we do?”

A.will not rise

B.would not rise

C.did not rise

D.does not rise 3.If you ______ to see Mary, what would you tell her?

A.are

B.will be going

C.must

D.were 4.I would have said “Hello” to him if I ______ your brother.A.could see

B.had seen

C.will see

D.will have seen 5.If you had wanted to buy a record, what ________? A.would you buy

B.had you bought C.would you have bought

D.would you be buying 6.If the tablets had dissolved, John ______.A.would probably die

B.had probably died C.probably would be died

D.would probably have died 7.________ if you had lost your watch? A.Hadn’t you been upset

B.Wouldn’t you be upset C.Weren’t you upset

D.Wouldn’t you have upset 8.-----“I was so sorry to hear about Jack.”

-----“If he had made more friends here, he might ________.”

A.have stayed

B.have stay

C.stayed

D.stay 9.If I had a bike, I ______ it to you yesterday.A.would have lent

B.would lend C.would have lend

D.could lend 10.____________, John would not have failed.A.If he has listened to me

B.Had he listened to me

C.If he listened to me

D.As he listened to me 11.Had Alice been more hardworking, she ________.A.had not failed

B.would not have failed

C.would not fail

D.could not be failed 12.-----“Steve made a reservation already.”

-----“______ he change his mind, he can cancel it.”

A.Should

B.Would

C.If

D.So 13.I wished it _______ but it did.A.occurred not

B.did not accur C.had not occurred

D.would not occur 14.I _______ Professor Jones had taught me this equation.A.believe

B.deeply think

C.wish

D.suppose 15.The sun rises in the east and sets in the west, so it seems as if the sun _____ around the earth.2

A.circles

B.is circling

C.be circling

D.were circling 16.The computer “teacher” was talking with his students as though it ______ a human teacher.A.was

B.were

C.had been

D.be 17.Jane appears as though she _______ the secret.A.knows

B.knew

C.has known

D.had known 18.If only she _______ of Aunt Ruth!

A.was not terribly so frightened

B.were not terribly so frightened

C.be not so terribly frightened

D.were not so terribly frightened 19.-----“I think that the Smiths were embarrassed by Jane’s generosity.”

-----“She insisted ______ it as a gift.”

A.no them to accept

B.their accepting

C.that they accept

D.that they accepted 20.The chairman requested that __________.A.the members studied the problem more carefully

B.the problem were more carefully studied

C.the problem could be studied with more care

D.the members study the problem more carefully 21.-----“Did Kathy have any ideas for Jim?”

-----“She suggested that he ______ a card with all of our names on it.”

A.send

B.sends

C.to send

D.sending 22.The idea is that we _______ an unmanned spacecraft to explore the planet first.A.will send

B.had sent

C.send

D.be sent 23.It is necessary that this machine-tool _______ every day.A.be oiled

B.oil

C.is to be oiled

D.oiled 24.-----“That’s a beautiful coat in the window.”

-----“It certainly is.If I had the money ______ buy it.”

A.I’d

B.I’ll

C.I may

D.I shall 25.-----“Why didn’t you help him?”

-----“I would have ______ I didn’t have the money.”

A.if

B.and

C.but

D.otherwise 26.Jill would rather we _______ now, but we must go to work.A.not leave

B.had not left

C.didn’t leave

D.not to be left 27.I’d just as soon ________ those important papers with you.A.that you won’t take

B.your not taking

C.please don’t you take

D.you didn’t take 28.The housemaster was very strict.He asked that we ______ television on week nights.A.not watch

B.not be watching

C.must not watch

D.should not have watched 29.I hadn’t expected James to apologize but I had hoped ________.A.him calling me

B.that he would call me

C.him to call me

D.that he call me 3 30.__________ at the price list, he’d have known what to expect.A.Had Mr.Robinson looked

B.If Mr.Robinson looked

C.If Mr.Robinson would have looked

D.Had Mr.Robinson been looking 31.-----“Shall I open the window?”

-----“I’d rather _________.”

A.you had better not

B.you don’t

C.you shouldn’t

D.you didn’t 32.-----“Did you have to go to court?”

-----“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.”

A.had

B.have

C.be

D.do

33.If Peter had enough money, he _______ on the trip to Los Angeles.A.would have gone

B.went

C.had gone

D.would go

34.If you had been in Shanghai last month, you ________ the game.A.had seen

B.have seen

C.had been seen

D.would have seen 35.If you hadn’t taken such a long time to get dressed, we’d ______ there by now.A.be

B.get

C.have got at

D.have been

36.If the Watergate Incident _______ Nixon would not have resigned from the presidency.A.had not occurred

B.did not occur

C.was not occurring

D.would not occur 37.Alan _______ the party if he’d gone to London.A.would have missed

B.had missed

C.could miss

D.missed 38.-----“Your pictures are beautiful!”

-----“We _______ more if we hadn’t run out of film.”

A.would take

B.had taken

C.will have taken

C.would have taken 39.Peter wishes that he ________ law instead of literature when he was in college.A.had studied

B.studied

C.could study

D.would study 40.-----“I couldn’t talk to Mrs.Khandary very well, because my Arabic isn’t very good yet.”

-----“_________ there, he would have been able to interpret for you.”

A.If John were

B.John had been

C.Had John been

D.Were John 41.___________, Gerald would have been a rich man.A.Was he to enter business

B.Were he entered business

C.Had he entered business

D.If he was to enter business 42._________, we shall go on a picnic.A.Should the weather be fine

B.If the weather were fine

C.Had the weather been fine

D.Were the weather to be fine 4 43.-----“I wish I ________ the orientation program yesterday.”

-----“It’s too bad that you _________.We met a lot of people.”

A.had attended …didn’t

B.had attended …hadn’t

C.attended … didn’t

D.could attend … haven’t 44.-----“Do you want me to lend you some money?”

-----“I wish you __________, I can pay you back next week.”

A.should

B.did

C.might

D.would 45.The picture exhibition bored me to death.I wish I _______ to it.A.had not gone

B.have not gone

C.did not go

D.could not have gone 46.If their passport _______ all right, they _______ arrested.A.were … wouldn’t be

B.had been … wouldn’t have been

C.are… mustn’t be

D.should be … wouldn’t be 47.If only I _________ how to operate an electronic computer as you do.A.had known

B.would know

C.should know

D.knew 48.The thick smog covered the whole city.It was as if a great black blanket ______ over it.A.had been thrown

B.were thrown

C.be thrown

D.had thrown 49.He spoke in a quiet, distinct voice, as though his thought _________.A.was far away

B.had been far away

C.were far away

D.went far away 50.If I had only read all the books before I ________ the lecture!

A.would have attended

B.attended

C.had attended

D.have attended 51.I would have been able to help him, but I _______ so busy.A.were

B.had been

C.was

D.would be 52.-----“Where have you been?”

-----“I got caught in the traffic;_______ I would have been here sooner.”

A.however

B.although

C.anyway

D.otherwise 53.It is desirable that the airplane _______ as light as possible.A.was

B.be

C.is

D.were 54.I _______ do that if I were given the choice.A.would rather not

B.would not rather

C.rather not

D.had rather not 55.Everybody has arrived.It’s time we _________.A.would start

B.shall start

C.started

D.had start 56.-----“Mrs.Williams can speak Japanese.”

-----“But she would rather _______ English with us.”

A.speak

B.spoke

C.to speak

D.had spoken 57.John would rather that Jane _______ to the party yesterday evening.A.did not go

B.not go

C.had not gone

D.wouldn’t gone 58.-----“What’s the matter with Harry?”

-----“I don’t know, but he certainly looks ______ he had lost his best friend.”

A.that

B.so that

C.like

D.as if 59.His advice has made the design better than it ________.A.would otherwise have been

B.would be otherwise

C.has otherwise be

D.had otherwise been 60.-----“I’m surprised to learn that you’re going back.”

-----“Yes, I had hoped that I _______ have to go back again, but I must.”

A.didn’t

B.wouldn’t

C.won’t

D.mustn’t

辨认并改正错误：

1.I should be most happy to go down with you but I was very busy right then.(have been)2.If her great grandfather would have lived three more days he would have been 100 years old.(had lived)3.If George Washington were president today, I would have wondered what he would do about the United States’ foreign affairs in the Middle East.(wonder)4.It was suggested that Pedro studies the material more thoroughly before attempting to pass the examination.(study)5.He gave orders that the horses were made ready at once as he was pressed for time.(should be)6.The scientist thinks it necessary that all the inventions of mankind must be used for good, not for evil.(should)7.We felt like we had lost a friend when the foreman along with his four assistants was unfairly discharged.(felt as if)8.If you went to last night’s game, I am sure that you would have enjoyed seeing our team win.(had been to)9.If you have been living here since 1956, isn’t it about time you start to look for somewhere nicer to live?(started)10.The law I am referring to requires that everyone who owns a car has accident insurance.(have)11.I would rather that they did not travel during the bad weather, but they insist that they must return home today.(should)12.The political candidate talked as though she has already been elected to the presidency.(had)13.If a crisis was to occur, those unfamiliar with the procedures would not know how to handle the situation.(were)14.Many dead people would now be alive if they did not attempt to return for something.(had not attempted)15.Only if Albert had told me before last Friday, I would have given him some help, but now it’s too late.(If only)16.If Monique had not attended the conference, she would never meet her old friend Dan whom she had not seen for years.(have met)17.If I brought with me a camera when the accident happened yesterday I might have taken a picture of it myself.(had brought)18.How I wish John knew how to apply grammatical rules properly and recognize the fact that he is nearly always in the wrong!(recognized)19.If John were to resign and if Henry were elected to take his place we should have had more vigorous leadership.(删除)20.You may prefer to travel by plane, but if the weather is bad, you might have to use the train instead.(may)

翻译下列句子：

1． 我要是有你这样一个姐姐多好！

2． 我们万一不能及时完成这个任务怎么办？

3． 要不是明天有测验我今天晚上就去听音乐会了。

4． 有人建议我们举行一次讲演比赛。

5． 你其实可以让我帮助你的。

6． 现在是认真研究这个问题的时候了。

7． 真遗憾他竟然忘记通知你们这件事了。

8． 如果她不是一直刻苦练习，她的钢琴就不可能弹得这么好。

9.他不太注意学习方法，要不然他就不会落在别人后面。

10.他看起来好像是刚睡醒似的。

11.对这些学生的全部要求是努力学习，遵守规章制度。

12.他昨天非常忙，否则他就来参加我们的联欢会（get-together）了。

Key: 用所给动词的适当形式填空： Part A:

1.drove

2.wouldn’t have made

3.had tied

4.have / would not have bought 5.should be / were / were to be

6.would be postponed

7.wouldn’t have been 8.were not

9.had studied

10.were mended

11.(should)hold 12.should have broken / broke

13.had understood / said 14.had done / did

15.had

16.came

17.had been 18.were addressing

19.is heated

20.will stay Part B: 1.should need / needed

2.would tell

3.had decided

4.had / taken / came / would not be

5.would not be

6.would stop 7.should not have seen / waved

8.be cut

9.have stayed 10.worked

11.were

12.would have invited / had already come 13.would be

14.drove

15.should have arrived

16.would feel 17.had been / could not have done

18.would not have tried 19.had

20.should have had

选择题：

1.C

2.C

3.D

4.B

5.C

6.D

7.B

8.A

9.A

10.B

11.B

12.A

13.C

14.C

15.D

16.B

17.B

18.D

19.C

20.D 21.A

22.C

23.A

24.A

25.C

26.C

27.D

28.A

29.B

30.A 31.D

32.B

33.D

34.D

35.A

36.A

37.A

38.D

39.A

40.C 41.C

42.A

43.A

44.D

45.A

46.B

47.D

48.A

49.C

50.B 51.C

52.D

53.B

54.A

55.C

56.A

57.C

58.D

59.A

60.B

1.If only I had a sister like you!2.What if we could not fulfill the plan in time? 3.If it were not for the test tomorrow, I would go to the concert tonight.4..It is suggested that we(should)hold a speech contest.5.You might have asked me to lend you a hand.6..It is time we studied this problem seriously.7.What a pity that they should have forgotten to tell you about it!8。If she had not practiced hard, she wouldn’t play the piano so well.9.He doesn’t pay much attention to study methods;otherwise he wouldn’t have fallen behind the others.10.He looks as if he just woke up(or: awakened)11.All that is required of the students is that they should study hard and obey the discipline.12.He was very busy yesterday.Otherwise he would have come to our get-together.

第三篇：虚拟语气练习题及答案

虚拟语气练习题

用所给动词的适当形式填空：

Part A.1.If people ______(drive)more slowly, there wouldn’t be so many accidents.2.If you had worked carefully, you _____(not make)so many mistakes.3.The boat wouldn’t have drifted away, if we _____(tie)it up.4.If I had known you already _____(have)a typewriter, I _____(not, buy)one for your birthday.5.If he _____(be)here this afternoon I would go with him.6.If it were to rain tomorrow, the match _____(postpone).7.But for your help, we ______(not be)able to finish the work in time.8.If it _____(not, be)for the leadership of the Party, we would not have achieved so much.9.I wish I _____(study)hard while I was young.10.It is about time that fence ______(mend).11.My request is that we ______(hold)another session to discuss the problem.12.It is strange that the car _____(break)down at exactly the same place where it _____(break)

down yesterday.13.The baby smiled as if he _____(understand)what his mother _____(say).14.He talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of it.15.If only we _____(have)a phone!I’m tired of queuing outside the public phone box.16.-----“Can we come in late tomorrow?”-----“I’d rather you _____(come)in on time.”

17.He looks as if he _____(be)ill for a long time.18.He always talks as though he ______(address)a public meeting.19.If a metal ______(heat), it will expand.20.I _____(stay)home if it rains this evening.Part B.1.She would call you immediately if she _____(need)help.2.If I had seen the movie, I _____(tell)you all about it now.3.If he _____(decide)earlier, he could have left on the afternoon flight.4._______ I _____(take)my umbrella with me when I _____(come)out this morning, I

_____(not be)so wet now.5.If you had listened to me, you _____(not be)in such trouble now.6.I wish they _____(stop)making so much noise so that I could concentrate on my work.7.It is inconceivable that he _____(not see)me that day for I ______(wave)to her.8.What a pity that he gave orders that all those lovely trees _____(cut)down.9.Mr.Jones would rather _____(stay)home last night.10.Henry would rather that his brother _____(work)in the same department as he does.11.Electric current flows through a conductor as though it _____(be)a fluid.12.We _____(invite)her to the party but we didn’t know that she ______(already, come)back

from abroad.13.Today’s industrial production ______(be)impossible without the contribution made by the

science of physics.14.I hate driving.I’d much rather you _____(drive).15.The guests ______(arrive)last night, but there is still no news about them.16.Mother_____(feel)anxious if I came home late.17.Even if I ______(be)with you then, I ______(can, not, do)much for you.18.A less conscientious man ______(not, try)so hard to get this job done.19.Do you wish that you ______(have)a sister like her?

20.Isn’t it surprising that he ______(have)two car accidents during the past week?

选择题：

1.If I _______ you, I’d join the army.A.amB.wasC.wereD.would be

2.“If the sun ______ tomorrow, what would we do?”

A.will not riseB.would not rise

C.did not riseD.does not rise

3.If you ______ to see Mary, what would you tell her?

A.areB.will be goingC.mustD.were

4.I would have said “Hello” to him if I ______ your brother.A.could seeB.had seenC.will seeD.will have seen

5.If you had wanted to buy a record, what ________?

A.would you buyB.had you bought

C.would you have boughtD.would you be buying

6.If the tablets had dissolved, John ______.A.would probably dieB.had probably died

C.probably would be diedD.would probably have died

7.________ if you had lost your watch?

A.Hadn’t you been upsetB.Wouldn’t you be upset

C.Weren’t you upsetD.Wouldn’t you have upset

8.-----“I was so sorry to hear about Jack.”

-----“If he had made more friends here, he might ________.”

A.have stayedB.have stayC.stayedD.stay

9.If I had a bike, I ______ it to you yesterday.A.would have lentB.would lend

C.would have lendD.could lend

10.____________, John would not have failed.A.If he has listened to meB.Had he listened to me

C.If he listened to meD.As he listened to me

11.Had Alice been more hardworking, she ________.A.had not failedB.would not have failed

C.would not failD.could not be failed

12.-----“Steve made a reservation already.”

-----“______ he change his mind, he can cancel it.”

A.ShouldB.WouldC.IfD.So

13.I wished it _______ but it did.A.occurred notB.did not accur

C.had not occurredD.would not occur

14.I _______ Professor Jones had taught me this equation.A.believeB.deeply thinkC.wishD.suppose

15.The sun rises in the east and sets in the west, so it seems as if the sun _____ around the earth.A.circlesB.is circlingC.be circlingD.were circling

16.The computer “teacher” was talking with his students as though it ______ a human teacher.A.wasB.wereC.had beenD.be

17.Jane appears as though she _______ the secret.A.knowsB.knewC.has knownD.had known

18.If only she _______ of Aunt Ruth!

A.was not terribly so frightened

B.were not terribly so frightened

C.be not so terribly frightened

D.were not so terribly frightened

19.-----“I think that the Smiths were embarrassed by Jane’s generosity.”

-----“She insisted ______ it as a gift.”

A.no them to acceptB.their accepting

C.that they acceptD.that they accepted

20.The chairman requested that __________.A.the members studied the problem more carefully

B.the problem were more carefully studied

C.the problem could be studied with more care

D.the members study the problem more carefully

21.-----“Did Kathy have any ideas for Jim?”

-----“She suggested that he ______ a card with all of our names on it.”

A.sendB.sendsC.to sendD.sending

22.The idea is that we _______ an unmanned spacecraft to explore the planet first.A.will sendB.had sentC.sendD.be sent

23.It is necessary that this machine-tool _______ every day.A.be oiledB.oilC.is to be oiledD.oiled

24.-----“That’s a beautiful coat in the window.”

-----“It certainly is.If I had the money ______ buy it.”

A.I’dB.I’llC.I mayD.I shall

25.-----“Why didn’t you help him?”

-----“I would have ______ I didn’t have the money.”

A.ifB.andC.butD.otherwise

26.Jill would rather we _______ now, but we must go to work.A.not leaveB.had not left

C.didn’t leaveD.not to be left

27.I’d just as soon ________ those important papers with you.A.that you won’t takeB.your not taking

C.please don’t you takeD.you didn’t take

28.The housemaster was very strict.He asked that we ______ television on week nights.A.not watchB.not be watching

C.must not watchD.should not have watched

29.I hadn’t expected James to apologize but I had hoped ________.A.him calling meB.that he would call me

C.him to call meD.that he call me

30.__________ at the price list, he’d have known what to expect.A.Had Mr.Robinson looked

B.If Mr.Robinson looked

C.If Mr.Robinson would have looked

D.Had Mr.Robinson been looking

31.-----“Shall I open the window?”

-----“I’d rather _________.”

A.you had better notB.you don’t

C.you shouldn’tD.you didn’t

32.-----“Did you have to go to court?”

-----“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.”

A.hadB.haveC.beD.do

33.If Peter had enough money, he _______ on the trip to Los Angeles.A.would have goneB.went

C.had goneD.would go

34.If you had been in Shanghai last month, you ________ the game.A.had seenB.have seen

C.had been seenD.would have seen

35.If you hadn’t taken such a long time to get dressed, we’d ______ there by now.A.beB.getC.have got atD.have been

36.If the Watergate Incident _______ Nixon would not have resigned from the presidency.A.had not occurredB.did not occur

C.was not occurringD.would not occur

37.Alan _______ the party if he’d gone to London.A.would have missedB.had missed

C.could missD.missed

38.-----“Your pictures are beautiful!”

-----“We _______ more if we hadn’t run out of film.”

A.would takeB.had taken

C.will have takenC.would have taken

39.Peter wishes that he ________ law instead of literature when he was in college.A.had studiedB.studiedC.could studyD.would study

40.-----“I couldn’t talk to Mrs.Khandary very well, because my Arabic isn’t very good yet.”-----“_________ there, he would have been able to interpret for you.”

A.If John wereB.John had been

C.Had John beenD.Were John

41.___________, Gerald would have been a rich man.A.Was he to enter businessB.Were he entered business

C.Had he entered businessD.If he was to enter business

42._________, we shall go on a picnic.A.Should the weather be fine

B.If the weather were fine

C.Had the weather been fine

D.Were the weather to be fine

43.-----“I wish I ________ the orientation program yesterday.”

-----“It’s too bad that you _________.We met a lot of people.”

A.had attended …didn’tB.had attended …hadn’t

C.attended … didn’tD.could attend … haven’t

44.-----“Do you want me to lend you some money?”

-----“I wish you __________, I can pay you back next week.”

A.shouldB.didC.mightD.would

45.The picture exhibition bored me to death.I wish I _______ to it.A.had not goneB.have not gone

C.did not goD.could not have gone

46.If their passport _______ all right, they _______ arrested.A.were … wouldn’t beB.had been … wouldn’t have been

C.are… mustn’t beD.should be … wouldn’t be

47.If only I _________ how to operate an electronic computer as you do.A.had knownB.would knowC.should knowD.knew

48.The thick smog covered the whole city.It was as if a great black blanket ______ over it.A.had been thrownB.were thrown

C.be thrownD.had thrown

49.He spoke in a quiet, distinct voice, as though his thought _________.A.was far awayB.had been far away

C.were far awayD.went far away

50.If I had only read all the books before I ________ the lecture!

A.would have attendedB.attended

C.had attendedD.have attended

51.I would have been able to help him, but I _______ so busy.A.wereB.had beenC.wasD.would be

52.-----“Where have you been?”

-----“I got caught in the traffic;_______ I would have been here sooner.”

A.howeverB.althoughC.anywayD.otherwise

53.It is desirable that the airplane _______ as light as possible.A.wasB.beC.isD.were

54.I _______ do that if I were given the choice.A.would rather notB.would not rather

C.rather notD.had rather not

55.Everybody has arrived.It’s time we _________.A.would startB.shall start

C.startedD.had start

56.-----“Mrs.Williams can speak Japanese.”

-----“But she would rather _______ English with us.”

A.speakB.spokeC.to speakD.had spoken

57.John would rather that Jane _______ to the party yesterday evening.A.did not goB.not go

C.had not goneD.wouldn’t gone

58.-----“What’s the matter with Harry?”

-----“I don’t know, but he certainly looks ______ he had lost his best friend.”

A.thatB.so thatC.likeD.as if

59.His advice has made the design better than it ________.A.would otherwise have beenB.would be otherwise

C.has otherwise beD.had otherwise been

60.-----“I’m surprised to learn that you’re going back.”

-----“Yes, I had hoped that I _______ have to go back again, but I must.”

A.didn’tB.wouldn’tC.won’tD.mustn’t

Key:

用所给动词的适当形式填空：

Part A:

1.drove2.wouldn’t have made3.had tied4.have / would not have bought

5.should be / were / were to be6.would be postponed7.wouldn’t have been

8.were not9.had studied10.were mended11.(should)hold

12.should have broken / broke13.had understood / said

14.had done / did15.had16.came17.had been

18.were addressing19.is heated20.will stay

Part B:

1.should need / needed2.would tell3.had decided

4.had / taken / came / would not be5.would not be6.would stop

7.should not have seen / waved8.be cut9.have stayed

10.worked11.were12.would have invited / had already come

13.would be14.drove15.should have arrived16.would feel

17.had been / could not have done18.would not have tried

19.had20.should have had

选择题：

1.C2.C3.D4.B5.C6.D7.B8.A9.A10.B

11.B12.A13.C14.C15.D16.B17.B18.D19.C20.D

21.A22.C23.A24.A25.C26.C27.D28.A29.B30.A

31.D32.B33.D34.D35.A36.A37.A38.D39.A40.C

41.C42.A43.A44.D45.A46.B47.D48.A49.C50.B

51.C52.D53.B54.A55.C56.A57.C58.D59.A60.B

第四篇：2015 消费税练习题 附答案

第二章

消费税

一、判断题

（）

1、应征增值税的货物均应征收消费税。

（）

2、消费税的征税环节与增值税一样，都是从生产到流通的所有环节。

（）

3、用外购已税的珠宝玉石生产的珠宝玉石销售计税，允许扣除购进的全部珠宝玉石的已纳税金。

（）

4、某纳税人用外购已税汽车轮胎生产摩托车，销售摩托车计征消费税时允许扣除当期生产领用的已税汽车轮胎的已纳消费税税金。

（）

5、对应税消费品征收消费税后，不再征收增值税。

（）

6、计征消费税和增值税的价格，均为含消费税金不含增值税金的价格。（）

7、当货物为应税消费品时，对其征收增值税的同时也应对其征收消费税。

（）

8、某汽车厂用自产小客车的底盘改装成小货车销售，则销售时应缴纳增值税和消费税。

（）

9、企业受托加工应税消费品代收代缴的消费税，在采用组成计税价格计税时，组价的构成应当是材料成本与加工费之和。

（）

10、委托加工收回的应税消费品，由于受托方未代收代缴消费税，委托方应补交委托加工环节应缴的消费税。

（）

11、进口的所有应税消费品，计算进口消费税的组成计税价格，也就是计算进口增值税的组成计税价格。

12、消费税属于流转税的范畴。（）

13、消费税是在对货物普遍征收增值税的基础上，选择多数消费品再征收一道税。

14、消费税纳税义务人不包括外商投资企业和外国企业。（）

15、消费税具有单一环节征税的特点。（）

16、纳税人将生产的应税消费品换取生产资料、消费资料、投资入股、偿还债务不需要纳消费税。（）

17、委托加工应税消费品是指受托方提供原料和主要材料，并收取加工费加工的应税消费品。（）

18、纳税人采用以旧换新（含翻新改制）方式销售的金银首饰，应按实际收取的不含增值税的全部价款确定计税依据征收消费税。（）

19、金银首饰连同包装物销售的均应并入金银首饰的销售额，计征消费税。（）

20、应税消费品一般在生产、委托加工和进口环节缴纳消费税，在以后的批发、零售等环节中，由于价款中已包含消费税，因此不必再缴纳消费税。（）

21、对饮食业、商业、娱乐业举办的啤酒屋(啤酒坊)利用啤酒生产设备生产的啤酒，不征收消费税。（）

22、舞台、戏剧、影视演员化妆用的上妆油、卸装油、油彩，不属于消费税化妆品税目的征收范围。（）

23、体育上用的发令纸、鞭炮药引线，不属于鞭炮、焰火征税项目。（）

24、消费税中小汽车税目包括含驾驶员座位在内最多不超过9个座位(含)的各类乘用车和各类中轻型商用客车。（）

25、高尔夫球杆的杆头、杆身和握把不属于高尔夫球税目的征收范围。（）

26、高档手表是指销售价格(含增值税)每只在10 000元(含)以上的各类手表。（）

27、消费税中每标准箱卷烟的定额税率是150元。（）

28、啤酒仅适用定额税率。（）

29、消费税应纳税额的计算分为从价计征、从量计征和从价从量复合计征三类计算方法。30、在从价定率办法下，应税消费品连同包装销售的，无论包装是否单独计价，也不论在会计上如何核算，均应并入应税消费品的销售额中征收消费税。（）

31、包装物不作价随同产品销售，而是收取押金(收取酒类产品的包装物押金除外)，且单独核算，又未过期的，此项押金则不应并入应税消费品的销售额中征税。（）

32、因逾期未收回的包装物不再退还的和已收取一年以上的押金，应并入应税消费品的销售额，照章纳税。（）

33、对酒类产品生产企业销售酒类产品(黄酒、啤酒除外)而收取的包装物押金，无论押金是否返还与会计上如何核算，均需并入酒类产品销售额中，依酒类产品的适用税率征收消费税。（）

34、应税消费品的销售额，包括应向购货方收取的增值税税款。（）

35、在计算消费税时，应将含增值税的销售额换算为不含增值税税款的销售额的换算公式为：应税消费品的销售额=含增值税的销售额÷(1+增值税税率或征收率)。（）

36、白酒生产企业向商业销售单位收取的“品牌使用费”是随着应税白酒的销售而向购货方收取的，不属于应税白酒销售价款的组成部分。（）

37、纳税人兼营不同税率的应税消费品，应当分别核算不同税率应税消费品的销售额、销售数量。（）

38、自产自用，就是纳税人生产应税消费品后，不是用于直接对外销售，而是用于自己连续生产应税消费品或用于其他方面。（）

39、纳税人自产自用的应税消费品，除用于连续生产应税消费品外，凡用于其他方面的，于移送使用时纳税。（）

40、委托加工的应税消费品，没有同类消费品销售价格的，按照其他生产者的产品价格估计价格计算纳税。（）

41、对于受托方没有按规定代收代缴税款的，可以免除委托方补缴税款的责任。（）

42、委托加工的应税消费品受托方交货时已代收代缴消费税，委托方收回后直接出售的，应征收消费税同时抵扣已被代收代缴的消费税。()

43、委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税。（）

44、纳税人用委托加工收回的已税珠宝玉石生产的改在零售环节征收消费税的金银首饰，在计税时一律不得扣除委托加工收回的珠宝玉石的已纳消费税税款。（）

三、单项选择题

1、下列商品中，征收消费税的有（）。

A、冰箱

B、空调

C、彩电

D、酒精

2、以下应税消费品中，适用比例税率的有（）。

A、啤酒

B、汽油

C、黄酒

D、其他酒

3、自产自用的应当使用复合税率缴纳消费税的应税消费品的组成计税价格公式是（）。

A、（成本＋利润＋从量税）÷（1＋消费税税率）B、（成本＋利润）÷（1＋消费税税率）C、（完税价格＋关税）÷（1－消费税税率）D、（成本＋利润＋从量税）÷（1－消费税税率）

4、委托加工的应税消费品在（）征收消费税。

A、加工环节

B、销售环节

C、交付原材料时

D、完工提货时

5、下列各项不同用途的应税消费品应纳消费税的有（）。

A、委托加工的应税消费品（受托方已代收代缴消费税），委托方收回后用于直接销售的 B、自产自用的应税消费品，用于连续生产应税消费品的

C、委托加工的应税消费品（受托方已代收代缴消费税），委托方收回后用于连续生产应税 消费品的

D、自产自用的应税消费品，用于在建工程的

6、某酒厂本月销售自产粮食白酒2000斤，每斤酒售价35元，连包装物一起销售，共取得不含税销售额100000元，本月应纳消费税为（）。(注：定额税率0.5元／斤，比例税率20%)

A、1000元

B、18500元

C、25000元

D、21000元

7、一般纳税人销售应税消费品时，如果开具的是普通发票，在计算消费税时，销售额应按下列（）公式换算。

A、含增值税销售额÷(1—17%)

B、含增值税销售额÷(1+17%)

C、含增值税销售额÷(1—消费税税率)

D、含增值税销售额÷(1+消费税税率)

8、下列外购已税消费品连续生产应税消费品销售时，准予扣除外购已纳消费税的有（）。

A、外购已税汽车轮胎生产的小轿车

B、外购已税珠宝玉石生产的金银首饰

C、外购已税酒生产的勾兑酒

D、外购已税两轮摩托车改装的三轮摩托车

9、某汽车厂的自产小汽车抵偿债务，消费税的计税销售额应选择（）。

A、同类消费品中间价

B、同类消费品加权平均价 C、同类消费品最高售价

D、组成计税价格

10、委托加工收回的应税消费品由委托方收回后直接出售，应交纳的税金有（）。

A、消费税

B、增值税

C、消费税和增值税

D、什么税都不交

11、应税消费品的消费税征收的主要环节是（）。

A.零售环节

B.移送环节

C.生产销售环节

D.进口环节

12、应纳消费税的消费品（除烟酒小汽车外）全国平均成本利润率由（）确定。

A.国务院

B.发改委

C.财政部

D.国家税务总局

13、下列关于消费税计税销售额的说法中，正确的是（）。

A.含消费税且含增值税的销售额

B.含消费税而不含增值税的销售额

C.不含消费税而含增值税的销售额

D.不含消费税也不含增值税的销售额

14、征收消费税的车辆包括（）。

A.越野吉普车

B.电动汽车

C.沙滩车

D.大客车

15、下列情况应征收消费税的有（）。

A.药厂外购已税酒精配制成含酒精膏药后销售

B.商业外购已税珠宝加工成金银首饰后销售

C.收回税后的委托加工实木地板用于职工福利

D.收回税后的委托加工粮食白酒直接出售

16、下列商品售价直接可用于计算消费税的是（）。

A.卡车出厂价

B.化妆品厂的戏剧卸装油出厂价

C.钻石饰品的出厂价

D.高尔夫球袋的出厂价

17、下列应视同销售缴纳消费税的情况有（）。

A.将外购的已税消费品继续加工成应税消费品

B.将委托加工的应税消费品继续加工成应税消费品

C.自制应税消费品继续加工成应税消费品

D.自制应税消费品用于向外投资

18、下列不用交纳消费税的情形是（）。

A.生产销售摩托车

B.委托加工摩托车

C.进口摩托车

D.购买摩托车

19、用于换取生产资料的卷烟，应该按照（）作为计税依据，计征消费税。

A.同类商品的平均价格

B.同类商品的最低价格

C.同类商品的最高价格

D.税务机关估定的价格

20、用于抵偿债务的本企业生产的香烟，应按（）作为计税依据，计征消费税。

A.同类商品的平均价格

B.同类商品的最高价格

C.同类商品的最低价格

D.税务机关估定的价格

21、下列货物中应征消费税的有（）。

A.商店销售外购啤酒

B.商店销售自制啤酒

C.商店销售化妆品

D.商店销售卷烟

22、某汽车轮胎厂为增值税一般纳税人，下设一非独立核算的门市部，8月份该厂将生产的一批汽车轮胎交门市部，计价60万元。门市部将其零售，取得含税销售额77.22万元。汽车轮胎的消费税税率为3％，该项业务应缴纳的消费税额为（）。

A.0.9万元

B.1.56万元

C.1.98万元

D.3.54万元

23、某啤酒厂销售A型啤酒20吨给副食品公司，开具税控专用发票收取价款58000元，收取包装物押金3000元，该啤酒厂应缴纳的消费税是（）。

A.3000元

B.4400元

C.5000元

D.6000元

24、某小轿车生产企业为增值税一般纳税人，12月份生产并销售小轿车300辆，每辆含税销售价格17.55万元，适用消费税税率9％，该企业12月份应缴纳消费税（）。

A.395万元

B.405万元

C.283.5万元

D.205.5万元

25、某纳税人自产一批护肤护发品用于本企业职工福利，没有同类产品价格可以比照，需按组成计税价格计算缴纳消费税。其组成计税价格为（）。

A.(材料成本+加工费)÷(1-消费税税率)

B.(成本+利润)÷(1-消费税税率)

C.(材料成本+加工费)÷(1+消费税税率)

D.(成本+利润)÷(1+消费税税率)

26、委托加工的消费品在收回时，受托方无同类消费品价格，委托方应纳消费税的组成计税价格为（）。

A.(材料成本+加工费)÷(1-消费税税率)

B.(成本+利润)÷(1-消费税税率)

C.(材料成本+加工费)÷(1+消费税税率)

D.(成本+利润)÷(1+消费税税率)

27、A建材商城将一批成本为18144元的原木送往B实木地板厂，委托B实木地板厂为A加工特制木地板用于销售，合同注明，A须支付B实木地板厂加工费和辅料费含增值税金额7020元，A企业提货时被代收代缴的消费税为（）。

A.1464.21元

B.1410.53元

C.1368.42元

D.1270.74元

28、下列各项应税消费品中，应在零售环节缴纳消费税的是（）。

A.化妆品

B.玉石首饰

C.镀金、包金饰品

D.钻石饰品

29、未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的（）。

A.从低适用税率

B.从高适用税率

C.不缴税

D.税务局估计定额税 30、纳税人自产自用的应税消费品，用于连续生产应税消费品的（）。

A.应纳税

B.减半纳税

C.先征后退

D.不