第一篇：虛擬語氣練習題附答案

虛擬語氣練習題

一、【基礎鞏固】

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、【高考真題】

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全國II）

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

答案與分析

1．選A。從句的意思反映出其愿望是不可能實現的，應該使用虛擬語氣。從各選項中分析

只有A符合虛擬條件句的語法規則。

2．選B。前文已經給出，這是一個與現在事實相反的虛擬條件從句。

3．選D。從兩個方面分析都應選D。從follow the doctor's advice動作本身分析，這是個非

延續性動詞，所以它只能是要么已經，要么將來，即要么與過去事實相反，要么

與將來事實相反。從全句的意思中分析，應是前者。也可以從主句中分析。它是

與過去事實相反的would have recovered。從全句的意思上看，從句也應是與過

去事實相反。

4．選B。上一題考查從句中時態的選用，而本題則是考查主句時態的選用。從句是與過去．．．．

事實相反，根據從句的意思，主句也應是與過去事實相反。

5．選D。主句與從句都理解為與過去事實要反相才正確。have to被否定后的意思是“不是

不得不”，“不是非得”。have一詞作“有”解時，其否定和疑問的形式有兩種，you don't have, you haven't，但作除“有”解以外的含義時，只能有第一種否定或

疑問形式，所以選項A是錯的。B項不是虛擬語氣，C項是與現在或將來事實

相反故也須排除。

6．選B。根據問句，if條件從句及全句的意思，主句只能理解為與過去事實相反，would have

是would have caught的省略。

7．選B。從句應理解為與過去事實相反，故選had been。

8．選D。問句中雖用現在時，但實際上是詢問過去的事，故主從句都是與過去事實相反，所以would have had是對的。

9．選D。與過去事實相反的從句是過去完成時，故選hadn't run。run out of意為“用光”。

10．選C。從句中的tomorrow morning已經告知我們，本句可理解為與將來事實相反，A、D兩項都不對。B項缺少to，故選were to start。

11．選C。從句中的one day指“將來有一天”，故用should可表示將來。

12．選B。根據主句中的yesterday可以確定，主句是與過去事實相反，又根據句意，從句也是與過去事實相反，故選B。

13．疑問句是詢問將來，故用與將來事實相反的C項。

14．選B。第一句中的made是指過去，回答要同上文的時間相符，所以，主句和從句均是與過去事實相反。

15．選D。條件從句的tell說明這不是一個虛擬條件，因此選用真實意義的D項。

16．選D。would you please并不是虛擬語氣，而是一種很委婉的祈使句，故從句也不用虛擬條件，而選用真實條件的see。

17．選D。第一句已清楚地道出過去的一個事實。第二句是與這個過去的事實相反的虛擬語氣，故選用D。

18．選B。根據第一句，第二句中的條件從句應是一個與過去事實相反的虛擬條件，而主句也用與過去事實相反，這是由于句尾的then的緣故，如果沒有then一詞，選D項也是正確的。

19．選A。主、從句都是與現在事實相反，故用A。

20．選C。第一句是詢問過去的事實，第二句中的主、從句都理解為過去才合邏輯，雖然D選項在語法上是對的，但從時間上看卻不合理。

B層次答案與分析

答案與分析

1．選B。根據主從句之間在邏輯上的時間關系，應視為同時發生故選B。但本句在沒有語言環境的情況下，也可以看做是一個過去的真實條件句。

2．選C。might have come在含有虛擬條件復合句的主句中表示與過去事實相反，也可用于真實的情況，意即“可能已經”，但仔細分析四個選項，其中無一可以在語法，時態和含義上同前面的句子相一致，故只能將 might have come看做是虛擬語氣的用法。如果是這樣，A項中的got up指與現在事實相反的虛擬條件，這與主句不合邏輯。B項中的unless不能用于虛擬語氣條件。C項是一個指過去發生的真實事件，這正和與過去事實相反的主句相一致，而虛擬條件從句也被省略，它應該是if he had got up early。D項中的過去完成時，在沒有任何參照的情況下是不對的。

3．選C。如用with則全句的邏輯關系不成立，而用D項其語法結構有錯。in the past years已經告訴我們應與過去事實相反的條件從句，所以只有C是對的，B項用來表示與現在事實相反，也應排除。B、C這兩種用法只能表示虛擬條件，不能表示真實條件，其意思是“如果沒有”。

4．選C。虛擬條件從句雖是指過去，但從其與主句的邏輯關系上分析，主句只能是現在，故選C，從now 一詞也可得出這一結論。

5．選B。分析方法同上。

6．選C。otherwise在這是一個虛擬條件從句的替代詞，它代替了if he hadn't done his best。

7．選A。從wish后的過去時間狀語判斷，這應該是一個對過去未能實現事情的一種愿望，故應使用過去完成時。

8．選A。在確定wish后從句的時態時，不要受wish本身時態的影響，它同對從句時態的確定毫無關系。問題的關鍵是要看wish和從句中的動詞的時間先后關系，無論wish本身是何種時態，它與這個動詞的時間關系是固定不變的，在變成間接引語時，我們會更能體會到這種關系：

He said，“I wish I had been there.”

He said that he wished he had been there.wish的時態變了，可它與后面動詞的時間關系并沒有變。請參閱本章的語法說明。

9．選A。根據句意，這是一個與現在事實相反的比喻，準確地說，是一個與主句動詞同時發生的一個動作，故用一般過去時的were。

10．選D。But for（如果沒有）和without都可用于表示條件，并沒有時間限制，它們既有If it were not for的意思，也有if it had not been for的意思。但前者只用來表示虛擬條件，而后者用于虛擬和真實均可。C 項表示與現在事實相反，這與主句不能成立。

11．選C。as if后時態的確定同wish一樣，也不要受主句時態的影響，對它的分析請見上面第8題及其分析。

12．選C。but引出的內容是一個事實。

13．選B。從句用與過去事實相反的過去完成時才能合句意。

14．選B。從句只能指過去。

15．選A。主句中的now一詞已表明是與現在事實相反。

16．選A。從句應理解為與過去事實相反，故用過去完成時，句首的感嘆句告訴我們，這是一個當前的情景，所以wouldn't后用進行時較妥。

17．選B。第一句雖用了一個現在時的疑問句，但“打碎”這個動作確是已經發生了。所以主從句都應視為過去事實相反。

18．選D。用與過去事實相反的否定句才合邏輯。

19．選C。從虛擬條件從句及其主句可判斷出這是一個過去發生的否定的事實。

20．選D。從句是指過去，而主句是指現在。

歷屆高考題參考答案

參考答案

1～5．DBABD

6～10．DCAA/CD

11～15．CCBDC

16-17．DA

第二篇：虛擬語氣練習題及答案

虛擬語氣練習題

用所給動詞的適當形式填空： 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?

選擇題：

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

辨認并改正錯誤：

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.(刪除)20.You may prefer to travel by plane, but if the weather is bad, you might have to use the train instead.(may)

翻譯下列句子：

1． 我要是有你這樣一個姐姐多好！

2． 我們萬一不能及時完成這個任務怎么辦？

3． 要不是明天有測驗我今天晚上就去聽音樂會了。

4． 有人建議我們舉行一次講演比賽。

5． 你其實可以讓我幫助你的。

6． 現在是認真研究這個問題的時候了。

7． 真遺憾他竟然忘記通知你們這件事了。

8． 如果她不是一直刻苦練習，她的鋼琴就不可能彈得這么好。

9.他不太注意學習方法，要不然他就不會落在別人后面。

10.他看起來好像是剛睡醒似的。

11.對這些學生的全部要求是努力學習，遵守規章制度。

12.他昨天非常忙，否則他就來參加我們的聯歡會（get-together）了。

Key: 用所給動詞的適當形式填空： 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

選擇題：

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：虛擬語氣練習題及答案

虛擬語氣練習題

用所給動詞的適當形式填空：

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?

選擇題：

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:

用所給動詞的適當形式填空：

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

選擇題：

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 消費稅練習題 附答案

第二章

消費稅

一、判斷題

（）

1、應征增值稅的貨物均應征收消費稅。

（）

2、消費稅的征稅環節與增值稅一樣，都是從生產到流通的所有環節。

（）

3、用外購已稅的珠寶玉石生產的珠寶玉石銷售計稅，允許扣除購進的全部珠寶玉石的已納稅金。

（）

4、某納稅人用外購已稅汽車輪胎生產摩托車，銷售摩托車計征消費稅時允許扣除當期生產領用的已稅汽車輪胎的已納消費稅稅金。

（）

5、對應稅消費品征收消費稅后，不再征收增值稅。

（）

6、計征消費稅和增值稅的價格，均為含消費稅金不含增值稅金的價格。（）

7、當貨物為應稅消費品時，對其征收增值稅的同時也應對其征收消費稅。

（）

8、某汽車廠用自產小客車的底盤改裝成小貨車銷售，則銷售時應繳納增值稅和消費稅。

（）

9、企業受托加工應稅消費品代收代繳的消費稅，在采用組成計稅價格計稅時，組價的構成應當是材料成本與加工費之和。

（）

10、委托加工收回的應稅消費品，由于受托方未代收代繳消費稅，委托方應補交委托加工環節應繳的消費稅。

（）

11、進口的所有應稅消費品，計算進口消費稅的組成計稅價格，也就是計算進口增值稅的組成計稅價格。

12、消費稅屬于流轉稅的范疇。（）

13、消費稅是在對貨物普遍征收增值稅的基礎上，選擇多數消費品再征收一道稅。

14、消費稅納稅義務人不包括外商投資企業和外國企業。（）

15、消費稅具有單一環節征稅的特點。（）

16、納稅人將生產的應稅消費品換取生產資料、消費資料、投資入股、償還債務不需要納消費稅。（）

17、委托加工應稅消費品是指受托方提供原料和主要材料，并收取加工費加工的應稅消費品。（）

18、納稅人采用以舊換新（含翻新改制）方式銷售的金銀首飾，應按實際收取的不含增值稅的全部價款確定計稅依據征收消費稅。（）

19、金銀首飾連同包裝物銷售的均應并入金銀首飾的銷售額，計征消費稅。（）

20、應稅消費品一般在生產、委托加工和進口環節繳納消費稅，在以后的批發、零售等環節中，由于價款中已包含消費稅，因此不必再繳納消費稅。（）

21、對飲食業、商業、娛樂業舉辦的啤酒屋(啤酒坊)利用啤酒生產設備生產的啤酒，不征收消費稅。（）

22、舞臺、戲劇、影視演員化妝用的上妝油、卸裝油、油彩，不屬于消費稅化妝品稅目的征收范圍。（）

23、體育上用的發令紙、鞭炮藥引線，不屬于鞭炮、焰火征稅項目。（）

24、消費稅中小汽車稅目包括含駕駛員座位在內最多不超過9個座位(含)的各類乘用車和各類中輕型商用客車。（）

25、高爾夫球桿的桿頭、桿身和握把不屬于高爾夫球稅目的征收范圍。（）

26、高檔手表是指銷售價格(含增值稅)每只在10 000元(含)以上的各類手表。（）

27、消費稅中每標準箱卷煙的定額稅率是150元。（）

28、啤酒僅適用定額稅率。（）

29、消費稅應納稅額的計算分為從價計征、從量計征和從價從量復合計征三類計算方法。30、在從價定率辦法下，應稅消費品連同包裝銷售的，無論包裝是否單獨計價，也不論在會計上如何核算，均應并入應稅消費品的銷售額中征收消費稅。（）

31、包裝物不作價隨同產品銷售，而是收取押金(收取酒類產品的包裝物押金除外)，且單獨核算，又未過期的，此項押金則不應并入應稅消費品的銷售額中征稅。（）

32、因逾期未收回的包裝物不再退還的和已收取一年以上的押金，應并入應稅消費品的銷售額，照章納稅。（）

33、對酒類產品生產企業銷售酒類產品(黃酒、啤酒除外)而收取的包裝物押金，無論押金是否返還與會計上如何核算，均需并入酒類產品銷售額中，依酒類產品的適用稅率征收消費稅。（）

34、應稅消費品的銷售額，包括應向購貨方收取的增值稅稅款。（）

35、在計算消費稅時，應將含增值稅的銷售額換算為不含增值稅稅款的銷售額的換算公式為：應稅消費品的銷售額=含增值稅的銷售額÷(1+增值稅稅率或征收率)。（）

36、白酒生產企業向商業銷售單位收取的“品牌使用費”是隨著應稅白酒的銷售而向購貨方收取的，不屬于應稅白酒銷售價款的組成部分。（）

37、納稅人兼營不同稅率的應稅消費品，應當分別核算不同稅率應稅消費品的銷售額、銷售數量。（）

38、自產自用，就是納稅人生產應稅消費品后，不是用于直接對外銷售，而是用于自己連續生產應稅消費品或用于其他方面。（）

39、納稅人自產自用的應稅消費品，除用于連續生產應稅消費品外，凡用于其他方面的，于移送使用時納稅。（）

40、委托加工的應稅消費品，沒有同類消費品銷售價格的，按照其他生產者的產品價格估計價格計算納稅。（）

41、對于受托方沒有按規定代收代繳稅款的，可以免除委托方補繳稅款的責任。（）

42、委托加工的應稅消費品受托方交貨時已代收代繳消費稅，委托方收回后直接出售的，應征收消費稅同時抵扣已被代收代繳的消費稅。()

43、委托加工的應稅消費品，按照受托方的同類消費品的銷售價格計算納稅。（）

44、納稅人用委托加工收回的已稅珠寶玉石生產的改在零售環節征收消費稅的金銀首飾，在計稅時一律不得扣除委托加工收回的珠寶玉石的已納消費稅稅款。（）

三、單項選擇題

1、下列商品中，征收消費稅的有（）。

A、冰箱

B、空調

C、彩電

D、酒精

2、以下應稅消費品中，適用比例稅率的有（）。

A、啤酒

B、汽油

C、黃酒

D、其他酒

3、自產自用的應當使用復合稅率繳納消費稅的應稅消費品的組成計稅價格公式是（）。

A、（成本＋利潤＋從量稅）÷（1＋消費稅稅率）B、（成本＋利潤）÷（1＋消費稅稅率）C、（完稅價格＋關稅）÷（1－消費稅稅率）D、（成本＋利潤＋從量稅）÷（1－消費稅稅率）

4、委托加工的應稅消費品在（）征收消費稅。

A、加工環節

B、銷售環節

C、交付原材料時

D、完工提貨時

5、下列各項不同用途的應稅消費品應納消費稅的有（）。

A、委托加工的應稅消費品（受托方已代收代繳消費稅），委托方收回后用于直接銷售的 B、自產自用的應稅消費品，用于連續生產應稅消費品的

C、委托加工的應稅消費品（受托方已代收代繳消費稅），委托方收回后用于連續生產應稅 消費品的

D、自產自用的應稅消費品，用于在建工程的

6、某酒廠本月銷售自產糧食白酒2000斤，每斤酒售價35元，連包裝物一起銷售，共取得不含稅銷售額100000元，本月應納消費稅為（）。(注：定額稅率0.5元／斤，比例稅率20%)

A、1000元

B、18500元

C、25000元

D、21000元

7、一般納稅人銷售應稅消費品時，如果開具的是普通發票，在計算消費稅時，銷售額應按下列（）公式換算。

A、含增值稅銷售額÷(1—17%)

B、含增值稅銷售額÷(1+17%)

C、含增值稅銷售額÷(1—消費稅稅率)

D、含增值稅銷售額÷(1+消費稅稅率)

8、下列外購已稅消費品連續生產應稅消費品銷售時，準予扣除外購已納消費稅的有（）。

A、外購已稅汽車輪胎生產的小轎車

B、外購已稅珠寶玉石生產的金銀首飾

C、外購已稅酒生產的勾兌酒

D、外購已稅兩輪摩托車改裝的三輪摩托車

9、某汽車廠的自產小汽車抵償債務，消費稅的計稅銷售額應選擇（）。

A、同類消費品中間價

B、同類消費品加權平均價 C、同類消費品最高售價

D、組成計稅價格

10、委托加工收回的應稅消費品由委托方收回后直接出售，應交納的稅金有（）。

A、消費稅

B、增值稅

C、消費稅和增值稅

D、什么稅都不交

11、應稅消費品的消費稅征收的主要環節是（）。

A.零售環節

B.移送環節

C.生產銷售環節

D.進口環節

12、應納消費稅的消費品（除煙酒小汽車外）全國平均成本利潤率由（）確定。

A.國務院

B.發改委

C.財政部

D.國家稅務總局

13、下列關于消費稅計稅銷售額的說法中，正確的是（）。

A.含消費稅且含增值稅的銷售額

B.含消費稅而不含增值稅的銷售額

C.不含消費稅而含增值稅的銷售額

D.不含消費稅也不含增值稅的銷售額

14、征收消費稅的車輛包括（）。

A.越野吉普車

B.電動汽車

C.沙灘車

D.大客車

15、下列情況應征收消費稅的有（）。

A.藥廠外購已稅酒精配制成含酒精膏藥后銷售

B.商業外購已稅珠寶加工成金銀首飾后銷售

C.收回稅后的委托加工實木地板用于職工福利

D.收回稅后的委托加工糧食白酒直接出售

16、下列商品售價直接可用于計算消費稅的是（）。

A.卡車出廠價

B.化妝品廠的戲劇卸裝油出廠價

C.鉆石飾品的出廠價

D.高爾夫球袋的出廠價

17、下列應視同銷售繳納消費稅的情況有（）。

A.將外購的已稅消費品繼續加工成應稅消費品

B.將委托加工的應稅消費品繼續加工成應稅消費品

C.自制應稅消費品繼續加工成應稅消費品

D.自制應稅消費品用于向外投資

18、下列不用交納消費稅的情形是（）。

A.生產銷售摩托車

B.委托加工摩托車

C.進口摩托車

D.購買摩托車

19、用于換取生產資料的卷煙，應該按照（）作為計稅依據，計征消費稅。

A.同類商品的平均價格

B.同類商品的最低價格

C.同類商品的最高價格

D.稅務機關估定的價格

20、用于抵償債務的本企業生產的香煙，應按（）作為計稅依據，計征消費稅。

A.同類商品的平均價格

B.同類商品的最高價格

C.同類商品的最低價格

D.稅務機關估定的價格

21、下列貨物中應征消費稅的有（）。

A.商店銷售外購啤酒

B.商店銷售自制啤酒

C.商店銷售化妝品

D.商店銷售卷煙

22、某汽車輪胎廠為增值稅一般納稅人，下設一非獨立核算的門市部，8月份該廠將生產的一批汽車輪胎交門市部，計價60萬元。門市部將其零售，取得含稅銷售額77.22萬元。汽車輪胎的消費稅稅率為3％，該項業務應繳納的消費稅額為（）。

A.0.9萬元

B.1.56萬元

C.1.98萬元

D.3.54萬元

23、某啤酒廠銷售A型啤酒20噸給副食品公司，開具稅控專用發票收取價款58000元，收取包裝物押金3000元，該啤酒廠應繳納的消費稅是（）。

A.3000元

B.4400元

C.5000元

D.6000元

24、某小轎車生產企業為增值稅一般納稅人，12月份生產并銷售小轎車300輛，每輛含稅銷售價格17.55萬元，適用消費稅稅率9％，該企業12月份應繳納消費稅（）。

A.395萬元

B.405萬元

C.283.5萬元

D.205.5萬元

25、某納稅人自產一批護膚護發品用于本企業職工福利，沒有同類產品價格可以比照，需按組成計稅價格計算繳納消費稅。其組成計稅價格為（）。

A.(材料成本+加工費)÷(1-消費稅稅率)

B.(成本+利潤)÷(1-消費稅稅率)

C.(材料成本+加工費)÷(1+消費稅稅率)

D.(成本+利潤)÷(1+消費稅稅率)

26、委托加工的消費品在收回時，受托方無同類消費品價格，委托方應納消費稅的組成計稅價格為（）。

A.(材料成本+加工費)÷(1-消費稅稅率)

B.(成本+利潤)÷(1-消費稅稅率)

C.(材料成本+加工費)÷(1+消費稅稅率)

D.(成本+利潤)÷(1+消費稅稅率)

27、A建材商城將一批成本為18144元的原木送往B實木地板廠，委托B實木地板廠為A加工特制木地板用于銷售，合同注明，A須支付B實木地板廠加工費和輔料費含增值稅金額7020元，A企業提貨時被代收代繳的消費稅為（）。

A.1464.21元

B.1410.53元

C.1368.42元

D.1270.74元

28、下列各項應稅消費品中，應在零售環節繳納消費稅的是（）。

A.化妝品

B.玉石首飾

C.鍍金、包金飾品

D.鉆石飾品

29、未分別核算銷售額、銷售數量，或者將不同稅率的應稅消費品組成成套消費品銷售的（）。

A.從低適用稅率

B.從高適用稅率

C.不繳稅

D.稅務局估計定額稅 30、納稅人自產自用的應稅消費品，用于連續生產應稅消費品的（）。

A.應納稅

B.減半納稅

C.先征后退

D.不納稅

31、納稅人自產自用的應稅消費品，凡用于其他方面，應當納稅的，按照（）計算納稅。

A.稅務局估定價格

B.市場均價

C.納稅人生產的同類消費品的銷售價格

D.市場最高價

32、委托加工的應稅消費品（）。

A.由委托方回所在地自行繳納稅款

B.委托方收回后在受托方所在地

C.受托方交貨時代收后在委托方所在地 D.由受托方在向委托方交貨時代收代繳稅款

33、用于連續生產應稅消費品的委托加工收回的應稅消費品準予從應納消費稅稅額中按（）計算扣除已納消費稅稅款。

A.當期平均庫存量

B.期初減去期末庫存量

C.當期領用消費品的買價

D.當期生產領用數量

34、納稅人委托個體經營者加工應稅消費品，一律于（）繳納消費稅。

A.受托方代扣后在受托方所在地

B.受托方代扣后在委托方所在地

C.委托方收回后在委托方所在地

D.委托方收回后在受托方所在地

35、消費稅納稅人以1個月為一期納稅的自期滿之日起（）內申報納稅。

A.5日

B.10日

C.15日

D.30日

36、消費稅納稅人采用賒銷和分期收款結算方式的，其納稅義務發生時間為（）

A.發出貨物的當天

B.收到貨款的當天

C.合同規定的收款日期當天

D.雙方約定的任一時間

四、多項選擇題

1、下列貨物征收消費稅的有（）。

A、啤酒

B、汽車輪胎

C、保健食品

D、金銀首飾

2、下列幾種情況，屬于自制應稅消費品的有（）。A、由受托方提供原材料生產的應稅消費品

B、受托方先將原材料賣給委托方，然后再接受加工的應稅消費品

C、由委托方提供原材料和主要材料，受托方只收取加工費和代墊部分輔助材料費加工的應稅消費品

D、由受托方以委托方名義購進原材料生產的應稅消費品

3、下列商品中適用定額稅率征收消費稅的商品有（）。A、汽油

B、柴油

C、小汽車

D、啤酒

4、納稅人自產的應稅消費品（）項目時，應視同銷售計征消費稅。A、用于在建工程

B、用于連續生產應稅消費品

C、用于廣告

D、用于贊助

5、下列應稅消費品中，采用復合計稅方法計算消費稅的有（）。

A、煙絲

B、卷煙

C、白酒

D、酒精

6、從價定率計征消費稅時，銷售額中應包括（）。

A、價款

B、價外費用

C、消費稅金

D、增值稅金

7、某地板生產企業將一批實木地板用作職工福利，其成本為8萬元，消費稅稅率為5%，消費稅成本利潤率為5%，則其計稅銷售額(組價)為（）。

A、消費稅組價為8.842萬元

B、消費稅組價為9.263萬元

C、增值稅組價為8.842萬元

D、增值稅組價為9.263萬元

8、委托加工應稅消費品消費稅的組成計稅價格中應包括的項目有（）。

A、加工費用

B、委托方提供加工材料的實際成本

C、受托方代墊輔助材料的實際成本

D、受托方代收代繳的消費稅金

9、消費稅屬于（）

A.價內稅

B.價外稅

C.流轉稅

D.財產稅

10、征收消費稅的目的是（）

A.促進人們消費征稅商品

B.保證國家財政收入

C.調節產品結構

D.引導消費方向

11、消費稅納稅義務人是中華人民共和國境內（）的單位和個人

A.生產應稅消費品

B.委托加工應稅消費品

C.進口應稅消費品

D.購買應稅消費品

12、下面可能成為應稅消費品的消費稅征收的環節的是（）

A.出口環節

B.零售環節

C.進口環節

D.生產銷售環節

13、在零售環節繳納消費稅的應稅消費品有（）

A.翡翠玉佛

B.鉆石胸針

C.珊瑚珠串

D.18k金鑲嵌翡翠耳釘

14、下列情況中應征消費稅的有（）

A.將應稅消費品發給職工使用

B.出廠前進行化學檢驗的化妝品

C.作為展銷樣品后收回的化妝品

D.用于廣告給客戶試用化妝品

15、下面各項可以不繳納消費稅的有（）

A.委托加工的應稅消費品（受托方已代收代繳），委托方收回直接銷售的B.自產自用的應稅消費品，用于連續生產應稅消費品的C.有出口經營權的生產性企業生產的直接出口的應稅消費品

D.自產自用的應稅消費品，用于非應稅消費品的

16、消費稅中的稅目--煙，包括（）

A.卷煙

B.雪茄煙

C.煙絲

D.煙葉

17、以外匯結算銷售額的，其銷售額的人民幣折合率可以選擇結算的（）

A.當天

B.當月1日

C.當月月末

D.當季季末

18、下列項目中，應當征收消費稅的有（）

A.木制一次性筷子

B.每只9000元以上的手表

C.高檔護膚護發品

D.游艇

19、下面屬于“價外費用”的是（）

A.價外收取的基金、集資費、返還利潤

B.補貼、違約金和手續費

C.包裝費、儲備費、優質費

D.運輸裝卸費、代收款項、代墊款項 20、納稅人用于（）等方面的應稅消費品，應當以納稅人同類應稅消費品的最高銷售價格作為計稅依據計算消費稅

A.換取生產資料

B.換取消費資料

C.投資入股

D.抵償債務

21、下面不得作為委托加工應稅消費品，而應當按照銷售自制應稅消費品繳納消費稅的情況是（）

A.由受托方提供原材料生產的應稅消費品

B.受托方先將原材料賣給委托方，然后再接受加工的應稅消費品

C.由受托方以委托方名義購進原材料生產的應稅消費品

D.委托方提供主要原材料，受托方收取加工費的應稅消費品

22、下列各項中，可按委托加工應稅消費品的規定征收消費稅的有（）

A.受托方代墊原料，委托方提供輔助材料的

B.委托方提供原材料和主要材料，受托方代墊部分輔助材料的 C.受托方負責采購委托方所需原材料的 D.委托方提供原料、材料和全部輔助材料的

23、下面準予扣除外購消費品已繳納消費稅的情況是（）

A.外購已稅煙絲生產的卷煙

B.外購已稅珠寶玉石生產的貴重首飾及珠寶玉石

C.外購已稅實木地板為原料生產的實木地板

D.外購已稅鞭炮焰火生產的鞭炮焰火

24、允許扣除已納稅款的外購應稅消費品的來源只限于（）

A.從工業企業購進的應稅消費品

B.從境內商業企業購進的應稅消費品

C.進口環節已繳納消費稅的應稅消費品

D.從任何國內、外企業購進的消費品

25、對于委托加工應稅消費品，受托方未按規定代收代繳稅款的，下列說法錯誤的有（）。

A.受托方代委托方補繳稅款

B.委托方補繳稅款

C.按受托方同類消費品價格補繳稅款

D.一律組成計稅價格補繳稅款

26、委托方補征稅款的計稅依據是（）。

A.按受托方同類消費品價格補繳稅款

B.收回的委托加工的應稅消費品已經直接銷售的，按銷售額計稅；

C.尚未銷售或不能直接銷售的(如收回后用于連續生產等)，按組成計稅價格計稅

D.按照市場均價計算稅款

27、下面連續生產的應稅消費品準予從應納消費稅稅額中按當期生產領用數量計算扣除委托加工收回的應稅消費品已納消費稅稅款的有（）

A.以委托加工收回的已稅汽車輪胎生產的汽車輪胎

B.以委托加工收回的已稅摩托車生產的摩托車

C.以委托加工收回的已稅桿頭、桿身和握把為原料生產的高爾夫球桿

D.以委托加工收回的已稅潤滑油為原料生產的潤滑油

28、下列不可抵扣外購應稅消費品的已納稅額的項目有（）

A.為生產化妝品而領用的酒精

B.為零售金銀首飾而出庫的金銀首飾

C.為研制口紅而購入的化工染料

D.領用外購已稅白酒勾兌白酒

29、下面屬于納稅人自產自用的應稅消費品，于移送使用時納稅的情況是（）

A.饋贈、贊助、集資、廣告

B.樣品、職工福利、獎勵

C.生產非應稅消費品和在建工程

D.用于管理部門、非生產機構，提供勞務

30、下面各項中，應當征收消費稅的有（）

A.用于本企業連續生產的應稅消費品

B.用于獎勵代理商銷售業績的應稅消費品

C.用于本企業生產性基建工程的應稅消費品

D.用于捐贈國家指定慈善機構的應稅消費品

31、某商場委托某工業企業加工消費稅應稅貨物一批，該加工企業將加工好的應稅貨物交付商場時，未代收代繳消費稅，后經查出，主管稅務機關對該項行為的稅務處理方法有（）

A.加工企業應按規定補稅

B.商場應按規定補稅

C.對加工企業應給予處罰

D.對商場給予處罰

32、某啤酒廠銷售啤酒不含增值稅價格為2850元，收取價外費用140元，單獨核算包裝物押金50元（押金期限3個月），則該企業的增值稅和消費稅計算是（）

A.每噸增值稅計稅銷售額3012.39

B.每噸增值稅計稅銷售額2926.66 C.每噸消費稅額250元

D.每噸消費稅額220元

五、計算題

1．某化妝品公司把一批自產化妝品用于職工福利，其成本為8萬元，消費稅稅率為30%，消費稅成本利潤率為5%，則其消費稅的計稅銷售額為多少萬元。

2．某化妝品公司長期委托某日用化工廠加工某種化妝品，收回后以其為原材料繼續生產化妝品銷售。一年來，受托方一直按同類化妝品每千克60元的銷售價格代收代繳消費稅，2012年10月公司收回加工好的化妝品4000千克，全部用于連續生產，當月銷售連續生產的化妝品800箱，每箱銷售價格600元(不含稅)，化妝品適用的消費稅稅率為30%；則當月該公司銷售化妝品應納消費稅為多少元。

3．某化妝品有限公司委托某化工廠加工化妝品1000套。化工廠沒有該種化妝品同類產品的銷售價格，該批化妝品原料成本為4550元，支付加工費1400元，增值稅238元，則某化工廠應代收代繳消費稅為多少元。(已知消費稅稅率為30%)4．某進出口公司3月進口小轎車120輛，每輛到岸價格為7萬元人民幣，該公司銷售其中的110輛，每輛價稅合并定價23．4萬元，已知小轎車進口關稅稅率為110%，消費稅稅率為5%。計算該企業本月應納的增值稅、消費稅額。

5．某酒廠5月發生下列業務：銷售糧食白酒1000公斤，售價為10296元(含增值稅額)；用自產的散裝糧食白酒5噸生產非應稅消費品，每噸成本為6000元，成本利潤率為10%；發送給本廠職工糧食白酒每人10瓶，共計200箱，每箱6公斤，同類白酒的不含稅單價為10元／公斤。（白酒從價稅20%，從量稅為每500克0.5元）

根據上述資料計算該企業應納消費稅和增值稅稅額。

6．某化妝品廠3月銷售一批化妝品，適用消費稅稅率為30%，不含稅價款100萬元，貨款已收到，貨物已經發出，增值稅稅率為17%，同時兩個月前收取包裝物租金2340元，押金23400元，購銷雙方約定，兩個月歸還包裝物并退還押金，但購貨方違約逾期未歸還包裝物，沒收押金。

根據上述資料回答下列問題(本月無進項稅額)：(1)收取包裝租金應納的增值稅和消費稅為多少元。

(2)沒收包裝物押金應納增值稅和消費稅為多少元。(3)化妝品廠3月應納增值稅為多少元。(4)化妝品廠3月應納消費稅為多少元。7．某日化廠8月發生下列業務：

(1)從國外進口一批化妝品香粉，關稅完稅價格60000元，繳納關稅35000元。

(2)以價值80000元的原材料委托其他廠加工防皺化妝品，支付加工費55000元，該批加工產品已收回(防皺化妝品受托方沒有同類貨物價格可以參考)。

(3)用價值68000元的護膚護發品與價值32000元的防皺化妝品組成禮品盒銷售，銷售額120000元。（化妝品消費稅稅率30%）。

根據上述資料計算該日化廠8月份應納消費稅為多少元。

8．某外貿企業4月份從國外進口80輛摩托車，關稅完稅價格200萬元，當月銷售70輛，每輛售價為4萬元(不含稅)，又從國內一生產廠家購進摩托車100輛，取得增值稅專用發票上注明的價款為200000元，當月銷售80輛，每輛銷售額為3510元(含增值稅)，摩托車進口關稅稅率為20%，消費稅稅率為10%。

根據上述條件回答下列問題：

(1）進口環節應納的增值稅、消費稅為多少元。(2)銷售摩托車應納的增值稅為多少元。

9、某卷煙廠（一般納稅人）委托某煙絲加工廠(小規模納稅人)加工一批煙絲，卷煙廠提供的煙葉在委托加工合同上注明成本8萬元。煙絲加工完，卷煙廠提貨時，加工廠收取加工費，開具普通發票上注明金額1.272萬元，并代收代繳了煙絲的消費稅。卷煙廠將這批加工收回的煙絲50%對外直接銷售，收入6.5萬元，另50%當月全部用于生產卷煙。本月銷售卷煙40標準箱，取得不含稅收入60萬元。

請根據以上業務計算：(1)煙廠應納的消費稅稅額；

(2)受托方應納的增值稅額(煙絲消費稅稅率為30%，卷煙消費稅稅率為45%，固定稅額為每大箱150元)。

六、綜合提高題

某汽車制造企業為增值稅一般納稅人，生產小轎車(消費稅稅率為5%)，每輛不含稅價格為10萬元，今年4月發生以下業務：

(1)與某特約經銷商簽訂了40輛小轎車的代銷協議，代銷手續費5%，當月收到經銷商返回的30輛小轎車的代銷清單及銷貨款(已扣除手續費)和稅款，考慮到與其長期業務關系，汽車廠開具了40輛小轎車的增值稅專用發票；

(2)贈送給某協作單位小轎車3輛，并開具了增值稅專用發票，同時請運輸企業向協作單位開具了0.6萬元的運費發票并轉交給了協作單位；

(3)用一輛小轎車與空調廠家交換了30臺空調，用于改善辦公條件，考慮雙方換人的貨物均作固

定資產管理，故均未開具增值稅專用發票，也不再進行貨幣結算；

(4)將本企業售后服務部使用三年的2輛小轎車（每輛原入賬價為8萬元），每輛定價4.24萬元銷售給了某企業；

(5)提供汽車修理服務，開具普通發票上注明的銷售額為5.85萬元；

(6)本月購進生產材料，取得增值稅專用發票上注明增值稅14萬元，貨已到達尚未驗收入庫，貸款只支付70%，其余30%下月一次付清，并支付購貨運輸費3萬元(有貨票)；

(7)進口一批汽車輪胎，進口關稅為14萬元，海關代征的消費稅為6萬元，代征的增值稅10萬元，貨已入庫，本月生產領用50%；

該企業月末計算繳納的流轉稅金如下：

應納增值稅＝[30×10×(1—5%)+3×10]×17%—(14×70%十3×7%十0.6× 7%十10)＝53.55—20.052＝33.498(萬元)應納消費稅＝[30×10×(1—5%)十3×10]×5%—6×50%＝15.75—3＝12.75(萬元)請按稅法規定，分析該企業當月納稅計算是否正確，如有錯誤(包括開具專用發票錯誤)，請指出錯在何處?并正確計算當月應納的消費稅與增值稅。

一、判斷題

1-10××√×× √√××√ 11-20×√××√ ××√√√

21-30×√√√× ×√√√√ 31-40√√√×√ ×√√√× 41-44××√√

二、單選題

1-10DDDDD

DBDCD

11-20CDBAB

DDDCB

21-30BCCBB

ADDBD

31-36CDDCC

C

三、多選題

1、ABD

ABD

ABD

ACD

BC

6、ABC

AC

ABCD

AC

BCD

11、ABC

BCD

BD

AD

ABC

16、ABC

AB

ACD

ABCD

ABCD

21、ABC

BD

ABCD

AC

ACD

26、BC

ABCD

ABCD

ABCD

BCD

31、BC

BC

第五篇：婚姻法練習題(附答案)

婚姻法練習題（附答案）

一、單項選擇題(每小題 1 分)1.中華人民共和國第一部婚姻法的施行日期是(C)A.1951 年 1 月 1 日 B.1950 年 4 月 13 日 C.1950 年 5 月 1 日 D.1950 年 3 月 8 日 2.下列行為中哪一種屬于遺棄行為(D)A.經常打罵妻子 B.限制子女人身自由

C.不送適齡子女上學接受義務教育 D.夫或妻不履行扶養對方的義務

3.甲(男)的外祖母乙是丙(女)的父親丁的胞姊因此(A)A.乙是丙的姑母丁是甲母的舅父 B.乙是丙的姨母丙是乙的甥女 C.乙是丙的舅母丁是甲母的叔父 D.乙是丙的嬸母丙是乙的侄女 4.妯娌作為一種姻親她們屬于(D)A.血親的配偶 B.配偶的血親

C.血親的配偶的血親 D.配偶的血親的配偶 5.我國的法定夫妻財產制屬于(D)A.一般共同制 B.勞動所得共同制 C.動產及所得共同制 D.婚后所得共同制 6.按照我國法定夫妻財產制

下列財產中哪一項屬于夫妻個人財產(B)A.婚后一方接受親友饋贈的財物

B.一方在婚前接受繼承而于婚后實際取得的財產 C.夫妻分居兩地分別管理、使用的婚后所得財產 D.婚后一方所得的獎金 7.男女雙方自愿離婚的婚姻登記管理機關在發給離婚證時當(B)A.由雙方妥為保存 B.由婚姻登記管理機關注銷 C.由婚姻登記機關監督自行銷毀 D.交雙方所在單位人事部門保存

8.下列各種親屬關系中屬于直系擬制血親的有(B)2 A.外祖父母與外孫子女 B.養父母與養子女 C.祖父母與孫子女

D.繼父母與未受其撫養教育的繼子女

9.配偶一方死亡另一方送養未成年子女的(C)A.社會福利機構有優先撫養的權利 B.未亡一方的父母有優先撫養的權利 C.死亡一方的父母有優先撫養的權利 D.死亡一方的兄弟姐妹有優先撫養的權利

對于雙方原來的結婚證

應10.依照我國《收養法》的規定收養關系成立的必經程序是(D)A.辦理收養公證 B.訂立收養協議

C.訂立收養協議并辦理公證 D.進行收養登記

11.按照有關的司法解釋配偶一方下落不明達到一定時間對方起訴離婚經公告查找確無

(B)A.一年 B.二年 C.三年 D.四年

12.離婚后子女撫育費的給付期限(A)A.一般至子女 18 周歲為止 B.一律至子女 18 周歲為止 C.一般至子女結婚成家時為止 D.一律至子女結婚成家時為止

13.生父主動認領非婚生子女的稱為(C)A.注定認領 B.約定認領 C.任意認領 D.強制認領

14.中國公民和外國人到我國婚姻登記管理機關申請結婚登記在申請后的多長期限內辦理

(A)A.一個月內 B.二個月內 C.三個月內 D.二周以內

15.中華人民共和國公民和外國人離婚適用(C)A.原告的本國法或住所地法律B.婚姻締結地法律

C.受理案件的法院所在地法律 D.被告的本國法或住所地法律 16.李某丈夫的嫂子是李某的

A.血親的配偶 B.配偶的血親 C.血親的配偶的血親 D.配偶的血親的配偶

17.甲男與乙女原系出自同一外祖父母的表兄妹后來該男被他人收養

A.準予結婚 B.禁止結婚

C.如戀愛時間很長可以結婚 D.能否結婚從習慣

依我國 18.未成年子女對國家、集體或他人造成損害時父母應承擔A.行政責任 B.刑事責任 C.民事責任 D.一切責任

19.我國法定夫妻財產制是 A.勞動所得共同制 B.一般共同制 C.婚后所得共同制 D.分別財產制

20.依照我國法律規定涉外結婚適用A.婚姻締結地法律 B.男方住所地法律 C.女方住所地法律 D.男女一方出生地法律 21.甲辦理 男周歲為達到與乙

女

周歲

結婚的目的故意隱瞞乙的真實年齡

A.以辦理結婚登記時未達到法定婚齡為由宣告婚姻無效 B.對乙的請求不予支持

C.宣告婚姻無效確認為非法同居關系并予以解除

D.認定為可撤銷婚姻乙可行使撤銷權

22.“夫妻雙方都有參加生產、工作、學習和社會生活的自由一方不得對他方加以限制和

A.婚姻自由原則 B.男女平等原則

C.保護婦女、兒童忽然老人合法權益原則 D.一夫一妻原則

確選項前的字母填在題后的括號內。每小題 2 分。

1.依照《婚姻登記管理條例》的規定下列哪些證件和證明是當事人在申請離婚登記時所 必須出具的(ABCD)A.戶口證明 B.居民身份證 C.離婚協議書 D.結婚證

2.婚姻終止的原因包括(BCD)A.婚姻無效

B.婚姻當事人一方自然死亡 C.婚姻當事人一方被宣告死亡 D.離婚

3.要求離婚的當事人必須按訴訟程序辦理的情形有(AD)

A.一方為外籍華人 B.一方為港、澳同胞 C.一方為海外華橋

D.一方為居住在我國的外國僑民

4.依照有關司法解釋下列財產中屬于夫妻個人財產的有(ABD)A.復員軍人從部隊帶回的醫藥補助費和回鄉生產補助費

B.復員、轉業軍人所得的復員費、轉業費結婚時間在 10 年以下的 C.夫妻分居兩地分別管理、使用的婚后所得財產 D.一方婚前個人所有的財產年的

5.在我國自然血親的父母子女是指(AC)A.生父母與非婚生子女 B.繼父母與繼子女 C.生父母與婚生子女 D.養父母與養子女

6.依照我國《收養法》的規定

收養孤兒、殘疾兒童或在社會福利機構撫養的查找不到生

(BC)A.收養人須年滿 30 周歲B.收養人須無子女 C.只能收養一名

D.收養人有撫養教育被收養人的能力

婚后由雙方共同使用、經營、管理的貴重生活資料尚不滿 4 7.按照我國法定夫妻財產制夫妻共同財產的范圍包括婚姻關系存續期間(ABCD)A.一方或雙方勞動所得的收入和購置的財產

B.一方或雙方由知識產權取得的經濟利益或從事承包、租賃等生產經營活動的收入 C.一方或雙方繼承、受贈的財產或取得的債權 D.一方或雙方的其他合法收入

8.下列各組親屬稱謂中全部屬于姻親的有(ACD)A.伯母、姨父、妹夫、女婿 B.外甥媳、外祖父、表嫂、舅父 C.岳父母、兒媳、嫂、弟媳 D.公婆、舅母、姑父、表姐夫

9.根據《母嬰保健法》的規定婚前醫學檢查包括對下列疾病的檢查(ABD)A.嚴重遺傳性疾病 B.指定傳染病 C.性生理缺陷 D.有關精神病

10.根據有關司法解釋弟、妹對兄、姐履行扶養義務的條件是(BCD)A.兄、姐已退休

B.兄、姐喪失勞動能力、孤老無依 C.弟、妹是由兄、姐撫養長大的 D.弟、妹有負擔能力

11.羅馬市民法中婚姻終止的原因是A.配偶死亡

B.自由權的喪失 C.離婚 D.市民權的喪失 12.下面說法正確的是

A.寄養不產生依法擬制的父母子女關系

B.社會福利機構對孤兒、棄嬰和兒童的收容養育不發生父母子女關系 C.養子女與生父母及其他親屬的自然血親關系仍然存在 D.收養與立嗣沒有什么不同

13.下列各種親屬關系中屬于直系擬制血親的有A.生父母與已認領的非婚生子女 B.繼父母與受其撫養教育的繼子女 C.養父母與養子女D.繼父母與未受其撫養教育的繼子女 14.下列說法哪些是正確的?(ABCD)A.家庭是一個親屬團體 B.家庭須有共同經濟

C.家庭成員間互享法定權利、互負法定義務 D.親屬未必是家庭成員

15.根據有關司法解釋尚未獨立生活的成年子女在下列哪些情形下父母仍應負擔必要的

A.尚在大學就讀的 B.確無獨立生活能力和條件的 C.喪失勞動能力的

D.雖未完全喪失勞動能力但其收入不足以維持生活的 16.有下列情形之一的禁止結婚A.直系血親

B.三代以內的旁系血親

C.患有醫學上認為不應當結婚的疾病 D.表兄與表妹

17.夫妻在婚姻關系存續期間所得的下列財產歸夫妻共同所有A.工資、獎金 B.生產、經營的收益 C.知識產權的收益 D.只屬于男方繼承的財產

18.有下列情形之一的為夫妻一方的財產A.一方的婚前財產

B.一方因身體受到傷害獲得的醫療費、殘疾人生活補助費等費用 C.遺囑或贈與合同中確定只歸夫或妻一方的財產 D.一方專用的生活用品

19.具有下列那種情形調解無效的應準予離婚A.重婚或有配偶者與他人同居的 B.實施家庭暴力或虐待、遺棄家庭成員的 C.有賭博、吸毒等惡習屢教不改的

D.因感情不和分居滿二年的

20.具有下列那種情形男方不得提出離婚A.女方在懷孕期間 B.女方分娩后一年內 C.女方中止妊娠后六個月內 D.女方懷孕是因與他人通奸所致21.有下列情形之一調解無效的應準予離婚A.甲經常暴力打老婆

B.乙在外面長期與一男子同居乙的丈夫人民法院提出了離婚要求 C.丙吸毒惡習屢教不改妻子提出了離婚請求 D.丁與妻子因感情不和從 2000 年分居到 2004 年的雙方都提出了離婚的訴訟請求

22.有下列情形之一導致離婚的無過錯方有權請求損害賠償重婚的

有配偶者與他人同居的 實施家庭暴力的 虐待、遺棄家庭成員的 23.我國婚姻法的禁止性規定有 A.禁止包辦婚姻 B.禁止借婚姻索取財物 C.禁止重婚、禁止家庭暴力 D.禁止有配偶者與他人同居

1.下列說法哪些是正確的?()A.家庭是一個親屬團體 B.家庭須有共同經濟

C.家庭成員間互享法定權利、互負法定義務 D.親屬未必是家庭成員

2.婚姻家庭法領域里的財產關系同其他民事法律領域里的財產關系相比較特 點?()A.反映了商品經濟的要求 B.參與人間具有特定親屬身份 C.主體只能是公民 D.具有等價有償性質 3.配偶的血親包括()A.岳父母 B.嫂子 C.姑父 D.姐夫

4.在我國進行結婚登記是婚姻成立的()A.必須法定程序 B.唯一法定程序 C.法定程序之一 D.法定程序的補充

具有以下哪些5.下列關于繼父母、繼子女的說法正確的有()8 A.沒有形成撫養教育關系的繼父母繼子女屬于姻親關系 B.有撫養教育關系的繼父母子女間發生父母子女的權利義務關系 C.有撫養教育關系的繼父母繼子女為擬制血親 D.繼子女與繼父母形成撫養教育關系后消 除

6.離婚后一方要求變更子女撫養關系應予支持的情形有A.與子女共同生活的一方因患嚴重疾病而無力繼續撫養子女

B.與子女共同生活的一方與子女共同生活對子女身心健康確有不利影響 C.與子女共同生活的一方有虐待子女的行為

D.10 周歲以上的子女愿隨另一方生活該方有撫養能力的 7.按照寺院法的親等計算法A.伯叔與侄子女 B.堂兄弟 C.表兄弟 D.同胞兄弟姊妹 8.按照我國法定夫妻財產制A.雙方或一方的勞動收入

B.雙方或一方繼承、受贈或受遺贈所得的財產 C.雙方或一方的其他合法收入 D.未成年子女受贈所得的財產 9.我的外曾祖父母是我的夫妻共同財產包括婚姻關系存續期

屬于二親等的血親包括

與不和自己共同生活的生父母間的權利義務關系A.旁系長輩血親 B.旁系長輩姻親 C.直系長輩血親 D.直系長輩姻親 10.我國古代最常見的一種離婚方式是A.和離 B.出妻 C.呈訴離婚 D.義絕

分

1.婚姻家庭的屬性是 社會屬性。

2.婚姻家庭有 人口再生產 職能、教育 職能和 組織經濟生活 職能。3.我國實行 一夫一妻、男女平等、婚姻自由 的婚姻制度。

4.非婚生子女享有與婚生子女__同等__ 的權利,任何人不得危害和歧視。

5.根據《婚姻登記管理條例》的規定城市的婚姻登記管理機關是 街道辦事處、市轄區 的和不設區的市的人民政府的 民政部門。

6.有負擔能力 的兄姐對 父母已死亡 或 父母無力撫養 的未成年弟妹有扶養義 務。

7.人民法院審理請求宣告婚姻無效或撤銷婚姻的案件序。

8.申請宣告可撤銷婚姻的主體是 受脅迫的婚姻當事人本人。

9.婚姻法規定的禁婚親的范圍是 直系血親、三代以內的旁系血親結婚。10.現役軍人的配偶提出離婚的一般應經 軍人 同意。

11.《中華人民共和國婚姻法》規定在我國實行婚姻自由、一夫一妻、男女平等的婚姻 制度。

12.我國婚姻法規定禁止包辦、買賣 婚姻和其他干涉婚姻自由的行為。禁止借婚姻 索取財物。禁止重婚。禁止 有配偶者與他人同居。禁止家庭暴力。禁止家庭

應適用 簡易 程序或 普通 程

成員間的虐待和遺棄。13.結婚必須男女雙方完全自愿不許任何一方對他方加以強迫或任何第三者加以干涉。結

周歲女不得早于 20 周歲。晚婚晚育應予鼓勵。

14.因脅迫結婚的受脅迫的一方可以向婚姻登記機關或人民法院請求撤銷該婚姻。受脅迫

結婚登記 之日起一年內提出。被非法限制人身自

年內提出。

15.我國婚姻法規定無效或被撤銷的婚姻自始無效。當事人不具有夫妻的權利和義務。

無過錯

16.夫妻可以約定婚姻關系存續期間所得的財產以及婚前財產歸各自所有、共同所有或部分 各自所有、部分共同所有。約定應當采用 書面 形式。夫妻對婚姻關系存續期間所得

夫

或妻一方 所有的財產清償。17.離婚后一方撫養的子女

另一方應負擔必要的____生活費___和__教育費___的一部或

18.離婚后不直接撫養子女的父或母有__ 探望子女 _ 的權利19.我國法律規定現役軍人的配偶要求離婚須得 軍人同意 大過錯的除外。

20.對重婚的對實施家庭暴力或虐待、遺棄家庭成員構成犯罪的依法追究刑事責任。受

自訴

人民檢察院應當依法提起公訴。

公安機關應當依法偵查

另一方有協助的義務。但軍人一方有重 21 新婚姻法分為 6 章 51 條。女方在懷孕期間、分娩后一年內 或 中止妊娠后六個月內

男方不得提出離婚。我國處理婚約問題的指導思想是 訂婚不是婚姻成立的必要手續和條件、婚 約沒有法律約束力。申請宣告婚姻無效的主體是 婚姻當事人及利害關系人。25.我國法律規定判決離婚的標準是 感情確已破裂經調解無效。26.按照羅馬計算法表舅與表外甥是 5 親等 親等。27.中國古代用于調整婚姻家庭關系的規范主要是 禮。

28.擬 制 直 系 血 親 包 括 養 父 母 子 女、形 成 撫 養 教 育 關 系 的 繼 父 母 子 女、________________________。

29.有負擔能力的祖父母、外祖父母對于__父母已死亡或____ 或 父母無力撫養 ______ 的未成年孫子女、外孫子女有撫養的義務。

30.我國處理婚約問題的指導思想是_訂婚不是婚姻成立的必要手續和條件約 束力。

31.女方在 懷孕期間、分娩后一年內、中止妊娠后六個月內

男方不得提出離婚。

婚約沒有法律32.離婚后不直接撫養子女的父或母有__探望子女___權另一方有協助__的義務。33.申請宣告婚姻無效的主體是__婚姻當事人、利害關系人_________。34.我國法律規定判決離婚的標準是 感情確已破裂經調解無效。35.根據發生原因親屬可分為___配偶、血親、姻親。

四、名詞解釋 1.婚姻(按一般概念表述)是為當時社會制度所確認的男女兩性互為配偶的結合。2.虐待 是指以作為或不作為的形式對家庭成員歧視、折磨、摧殘使其在精神 上、身體上蒙受損害的違法行為。

3.親屬 基于婚姻、血緣和法律擬制而形成的一種社會關系。4.夫妻財產制

妻財產制為依據。5.寄養

他人代其撫養子女。6.法定婚齡

7.擬制血親

親同等的權利和義務的親屬。8.家庭暴力

庭成員的身體、精神等方面造成一定傷害后果的行為。9.親系是親屬的系統或親屬間的血緣聯系。10.事實婚姻是法定婚姻的對稱是指沒有配偶的男女未進行結婚登記便以夫妻關系同居

11.計劃生育的本意是指通過生育機制有計劃地調節人口增長速度包括提高和降低人口的

12.有配偶者與他人同居是指有配偶者與婚外異性不以夫妻名義持續地穩定地共同居 住生活行為。

分

1.新婚姻法的哪些規定體現了“保護老人的合法權利”原則

2.簡述新婚姻法規定的夫妻感情確已破裂的情形。

遺棄家庭成員的。③有賭博、吸毒等惡習屢教不改的。④因感情不和分居滿二年的。⑤其 他導致感情破裂的情形。3.簡述新婚姻法規定的夫妻個人財產的范圍。的 財產。

4.除了婚姻法親屬關系在其他民事法律上的效力有哪些?試舉例說明。(1)一定的親屬關系是監護的基礎法律關系

(2)一定的親屬可作為無民事行為能力和限制民事行為能力人的法定代理人(3)一定的親屬得依法提出宣告失蹤和宣告死亡的申請

(4)失蹤人的財產由其一定的親屬代為管理

(5)按照一定的親屬關系確定法定繼承人的范圍和順序(6)列入法定繼承人范圍的親屬得為遺囑繼承人等等。

5.依照我國《收養法》的有關規定繼父或者繼母經繼子女的生父母同意可以收養繼子

?

(1)生父母有特殊困難無力撫養子女(2)收養人無子女

(3)收養人有撫養教育被收養人的能力(4)未患有在醫學上認為不應當收養子女的疾病(5)收養人須年滿 30 周歲

(6)被收養人不滿 14 周歲以及收養一名。

以及撤銷失蹤宣告和死亡宣告的申 6.新婚姻法關于實施家庭暴力的有關規定。

(1)總則部分禁止家庭暴力。(2)離婚部分實施家庭暴力的可作為確認夫妻感情確 已破裂的情形之一。(3)救助措施和法律責任部分

7.述婚姻法關于父母子女權利義務的規定。

①父母對子女負有撫養教育的義務。②父母有保護和教育未成年子女的權利和義務。③ 子女對父母有贍養扶助的義務。④子女不得干涉父母的婚姻權利。⑤父母子女有相互繼承遺 產的權利。8.姻法規定的離婚過錯損害賠償的法定事由。

①一方重婚的。②一方與他人同居的。③一方實施家庭暴力的。家庭暴力包括對配偶的暴 力以及對其他家庭成員的暴力。④一方虐待、遺棄家庭成員的。

六、論述題與案例分析題

1.淺析我國新婚姻法確立的無效婚姻制度。

和最新司法解釋關于婚姻無效的法律后果的規定。③申請宣告婚姻無效的主體、宣告婚姻無 效的機關、宣告的效力等等。④對新婚姻法婚姻無效制度的評述。

實施家庭暴力的受害人有權提出請求2.試述我國婚姻法規定的結婚條件是什么

必須男女雙方完全自愿。我國婚姻法第 4 條規定

結婚必須男女雙方完全自愿不 4 分

必須達到法定婚齡。我國婚姻法第 5 條規定不得早于 20 周歲。晚婚晚育應予鼓勵。必須符合一夫一妻制。

有一定血親關系的禁止結婚我國婚姻法第 6 條規定4 分

患一定疾病的禁止結婚。我目婚姻法第 6 條規定

患麻風病未經治愈或患其他在

直系血親和三代以內旁系

分

結婚年齡男不得早于 22 周歲

女

分 分

3.試論無效婚姻在子女和財產方面的法律后果。

子

關

規定以及最高人民法院《關于人民法院審理離婚案件處理子女撫養問題的若干具體意見》。的 條的規定將生存一方作為繼承人以外的遺產取得人分給適當的遺產。4.案例分析題

1990 年初把同事之女李麗收為養女改姓為王麗

但王麗對養父母放

1998 年冬天養父王1999 人

(1)解除與王麗的關系并要王

(2)確認王麗無權繼承養父的遺產房屋變賣后全部收入歸

(1)不同意解除收養關系 14

這四間私房中的一半應

(1)養母與王麗的收養關系能否解除? 根據收養法第 27 條規定養父母與成年養子女關系惡化無法共同生活的可以協議解

系。

(2)養母要求王麗補償收養期間的撫育費用依法可否予以支持? 養母的要求應予支持。根據收養法第 30 條規定因養子女成年后虐待、遺棄養父母而解

(3)王麗對養父的遺產有無繼承權?

節尚不構成喪失其對養父遺產繼承權的條件。(4)該四間房屋依法應作如何處理為妥?

(兩間)屬于養母個人所有另一半(兩間)

(王妻)與王麗作為死者遺產第一順序法定繼承人放

均有權分得王

應當不分或少分。5.案例分析

劉歌(男)與王萍(女)通過自由戀愛于 1989 年登記結婚 10 周歲。自 1996 年夏天起

婚后雙方感情尚好生有一女

夫妻關系開始

劉歌與女同事奸情敗露緊張

劉還為此受到本單位組織的批評教育與處分。同年 12 月女

男方向人民法院起訴

要求與意

1998 年 4 月

兩 人生活。1999 年 5 月劉歌再次向法院起訴堅持要求離婚。而王萍提出夫妻關系惡化是由

離

萬元資助他的胞弟出國自費留學女方向其

親友借債 1 萬元用于女兒生病住院費用以上經查屬實。

(1)在被告堅持不離婚的情況下法院可否判決雙方離婚?

(2)如判決雙方離婚所生女兒由何方撫養為宜?

周歲生

(3)對男方婚前承租的公房離婚后女方是否有承租權?

姻關系存續 5 年以上的離婚后雙方均可承租。(4)男女各方所借之債如何定性與清償?

所以離婚后隨父或隨母

由人民法院判決。6.案例分析 2000 年 2 月孫某男與王某女經人介紹相識。半年后兩人結婚。此后

矛盾。2000 年底,孫某花 5 萬元自費舉辦個人畫展夫妻關系更加緊張。2001 年 5 月雙 方開始分居并口頭約定各自財產歸各自所有。2002 年 2 月王某提出離婚孫某同意

萬美元出

其中 1.5 萬美元歸自己所有。此時

遂提出損害賠償要求。

1.雙方所提要求是否合法請說明理由。2.此案的財產問題應如何處理

由。王某的對住房及 1.5 萬美元的財產要求不成立住房系孫某父母所有并非夫妻共同財

產。3 萬美元獎金也不是夫妻共同財產

畫展所耗 5 萬元為個人債務。戀愛期間畫作所得獎金 2 萬美元分居

期間畫作所得獎金 1 萬美元為婚姻關系存續期間的夫妻共同財產二人各得 0.5 萬美元。7.淺析我國的夫妻財產制度

①新婚姻法規定的夫妻共同財產制的內容。②新婚姻法規定的夫妻約定財產制的內容。③新 婚姻法規定的夫妻個人財產及其范圍。④對法定與約定相結合的現行夫妻財產制度的評價。

系孫某婚前個人財產。

不能均分。②因二人的財產約定未采取書面形式孫某偶然發現王某分居后與一男子有不正當性關系另一幅系分居時所作

獲獎金 1 萬美元。王某遂提

8、例分析

1976 年生1998 年 6 月通過關系在鄉政府登記結婚。婚后育有一子一女均殘疾。雙方非常痛苦。唐某經

常酗酒并打罵江某及孩子。2003 年 10 月間 間住房及其他財產可按同居期間的共同共有關系處理。兩名子女由

江某起訴離婚

要求兩個孩子由自己撫養

之父與江某

女

年生

之母系同母異父兄妹。二人于