2026安徽农商行校园招聘英语练习题（3）

　　阅读理解：

　　Most cities and states in the U.S. collect a sales tax on almost everything you buy. When you move into a new community, you must ask how the local sales tax is, and what items are and are not taxable. Both taxable items and the amount of tax vary considerably, from one or two percent in some places up to eight or ten in others. The New York City sales tax, for example, is currently 8%, so if you buy a pair of ＄40 shoes, you will actually have to pay ＄43.2. This makes paying and getting correct change much more difficult (not to mention making everything more expensive). We say that in America only two things in life are unavoidable: one is death and the other is taxes.

　　Another thing that makes money exchanges more complicated is tipping. The Chinese people have happily put an end to tipping, but westerners are still plagued by this indignity. Waiters and waitresses, cab drivers, hotel bellboys, barbers and hairdressers and all sorts of other people must be tipped. Their employers give them low wages because it is expected that you, the customer, will make up the difference. If you don't, the service person can't earn a living. Tipping also varies from place to place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much.

　　There is another kind of tipping as well. You generally need to give something (cash or a bottle of whisky) to the mailman and to your building super at Christmas time. You should also discuss this with neighbors and colleagues.

　　问题：

　　1. This passage is about_____.

　　A.shopping and tipping

　　B.sales and taxes

　　C.sales taxes and tipping

　　D.sales taxes and people

　　【参考答案】C

　　［考点］主旨大意题

　　【精析】C 通读全文可知，第一段主要讲述了美国的销售税；第二、三段主要介绍了给小费的行为。因此，这篇文章的内容主要是关于销售税和给小费这两个方面的内容。故选C。

 

　　2.Usually, taxable items and the amount of tax_____.

　　A.have no difference from place to place in the U.S.

　　B.are over 15% in the U.S.

　　C.have been put an end to in the U.S.

　　D.vary from place to place in the U.S.

　　【参考答案】D

 

　　3.According to the passage, if you buy a pair of ＄50 shoes in the New York City, you pay an extra_____ as the sales tax.

　　A.＄4.5

　　B.＄4

　　C.＄5

　　D.＄5.5

　　【参考答案】B

　　［考点］推理判断题

　　【精析】B 根据第一段第四句"The New York City sales tax, for example, is currently 8%…"可知，纽约市目前的销售税是8%。由此可推知，一双50美元的鞋子会额外收8%的销售税，即50×8%=4美元。故选B。

　　来源：网络整理