2026全国英语等级考试（PETS）五级历年参考题库含答案详解

2026全国英语等级考试（PETS）五级历年参考题库含答案详解一、选择题从给出的选项中选择正确答案（共100题）1、外贸企业采用汇率套期保值工具时，其公允价值变动计入？A.财务费用B.其他综合收益C.投资收益D.营业外收入2、出口退税计算中"免抵退"税额的抵减对象是？A.内销应纳税额B.出口销售额C.采购成本D.增值税进项税额3、外贸企业收到出口退税款时，应借记的科目是？A.应收账款B.银行存款C.应交税费D.主营业务收入4、出口商品发生海外仓储费用时，应计入？A.主营业务成本B.销售费用C.管理费用D.财务费用5、外贸企业期末对外币应付账款调整时，汇兑收益应贷记？A.财务费用B.营业外收入C.管理费用D.其他应付款6、Theprofessor'snewresearchhasagreatdealofinterestamonghiscolleaguesinthefield.A.attractedB.drawnC.collectedD.gathered7、Shewasaccusedthecompany'stradesecretstoacompetitor.A.toleakB.ofleakingC.forleakingD.withleaking8、Theimplementationofthenewpolicyhassignificantimprovementsinworkingefficiency.A.yieldedB.generatedC.producedD.created9、Itisimperativethatallemployeesthesafetyguidelinesbeforestartingwork.A.followB.followedC.willfollowD.havefollowed10、Theresultsoftheexperimentwerefromwhatwehadinitiallyexpected.A.divergentB.distinctiveC.differentD.distinct11、HehasaknowledgeofFrenchliterature,havingstudieditforovertwentyyears.A.profoundB.deepC.extensiveD.comprehensive12、Thecommitteereachedaconsensusthattheproposalshouldbeforfurtherdiscussion.A.deferredB.delayedC.postponedD.suspended13、Theoftheancientmanuscripthasprovidedvaluableinsightsintothecivilization.A.decipheringB.decodingC.interpretingD.translating14、Thescientist'shypothesiswasbytheexperimentaldata,confirmingitsvalidity.A.substantiatedB.supportedC.confirmedD.validated15、Theimpactofglobalizationonlocalcultureshasbeenasubjectofintensedebate.A.profoundB.extensiveC.wideD.far-reaching16、Theauthor'swritingstyleis,makinghisnovelsappealingtoreadersofallages.A.accessibleB.understandableC.clearD.straightforward17、Thegovernmenthastakenmeasurestoaddressthegrowingenvironmentalcrisis.A.decisiveB.resoluteC.determinedD.firm18、Thebetweenthetwotheorieshasledtonewdevelopmentsinthefield.A.synthesisB.integrationC.combinationD.merger19、Theoftheprojecthasbeendelayedduetoinsufficientfunding.A.executionB.implementationC.realizationD.fulfillment20、Shespokewithsuchthateveryoneintheaudiencewasdeeplymoved.A.eloquenceB.fluencyC.articulacyD.expressiveness21、Thecompany'sstrategyhasenabledittomaintainacompetitiveedgeinthemarket.A.innovativeB.pioneeringC.creativeD.groundbreaking22、Theoftheevidencewascrucialtothesuccessoftheprosecution'scase.A.presentationB.arrangementC.organization23、Theresearcher'sfindingsthetraditionalunderstandingofthephenomenon.A.challengedB.contestedC.disputedD.opposed24、Thenatureoftheproblemrequiresacomprehensiveapproachtosolution.A.multifacetedB.complicatedC.complexD.intricate25、Thebetweeneconomicgrowthandenvironmentalprotectionremainsacontentiousissue.A.tensionB.conflictC.struggleD.confrontation26、在下列各句的空缺处，从四个选项中选出一个可以填入空白处的最佳选项。Theproject_bytheendofnextmonthwillbecompletedaheadofschedule.A.tofinishB.finishedC.finishingD.havingfinished27、_themeetinghadalreadystartedwhenwearrived.A.BythetimeB.AtthetimeC.DuringthetimeD.Forthetime28、Itishightimethatwe_actiontoprotecttheenvironment.A.takeB.tookC.havetakenD.willtake29、Thereason_hewaslatewas_hemissedtheearlybus.A.why;thatB.that;becauseC.forwhich;whyD.which;that30、Sheisalwaysthefirstone_towork.A.comesB.comingC.tocomeD.came31、_notuntilmidnight_homeyesterday.A.Itwas;didshegetB.Itwas;shegotC.Wasit;shegotD.Wasit;didsheget32、Thenumberofstudentswhohavepassedtheexam_increasingeveryyear.A.isB.areC.havebeenD.hasbeen33、HespeaksEnglishasfluentlyasanativespeaker,_?A.doesn'theB.doesheC.isn'theD.ishe34、Thebook_onthedeskbelongstomybrother.A.lyingB.layC.liedD.lain35、Isuggestthathe_arestaftersuchhardwork.A.takeB.takesC.tookD.willtake36、Theprofessor,togetherwithhisassistants,_theprojectnow.A.isworkingonB.areworkingonC.workonD.workedon37、Itwasnotwhathesaidbuttheway_hesaidit_botheredme.A.which;thatB.that;whichC./;thatD.that;/38、Theproblemis_wecangetenoughmoneytofinishtheproject.A.thatB.whetherC.whatD.how39、Bythetimeheretires,he_inthiscompanyfor40years.A.willhaveworkedB.willworkC.hasworkedD.worked40、Thereason_hedidn'tcometothepartywas_hewasill.A.why;becauseB.that;thatC.why;thatD.forwhich;because41、Shepretended_angrywhenshesawherhusbandcominghomelate.A.tobeB.beingC.beD.been42、Theteacheraskedus_toomuchnoiseintheclassroom.A.nottomakeB.notmakeC.tonotmakeD.notmaking43、_theweatherisfine,we'llgocampingtomorrow.A.IfB.UnlessC.UntilD.Since44、Heis_akindmanthateveryonelikeshim.A.suchB.soC.veryD.too45、Thenews_ourteamhadwonthegameexcitedusall.A.whichB.thatC.whatD.how46、Therecentstudyonclimatechangehastheneedforimmediateactiontoreducecarbonemissions.A.demonstratedB.illustratedC.emphasizedD.underscored47、Theprofessor'sargumentwassothatevenhiscriticshadtoconcedeitsvalidity.A.irrefutableB.controversialC.ambiguousD.tenuous48、Despitetheevidence,thescientistremainedskepticalaboutthetheory'spracticalapplications.A.compellingB.persuasiveC.circumstantialD.conclusive49、Thecompany'sapproachtomarketexpansionresultedinsignificantlossesoverthepastyear.A.circumspectB.recklessC.prudentD.calculated50、Thetreaty'sprovisionsaresothatdifferentcountriesinterprettheminvastlydifferentways.A.explicitB.vagueC.preciseD.unambiguous51、Herpersonalitymadeheranidealcandidateforthediplomaticposition.A.conciliatoryB.confrontationalC.aggressiveD.obstinate52、Thecommittee'sdecisionwasconsideredbecauseitfavoredonepartyoveranotherunfairly.A.biasedB.impartialC.objectiveD.equitable53、Thenovel'snarrativestructurekeepsreadersguessinguntiltheveryend.A.linearB.convolutedC.straightforwardD.chronological54、Thescientist'smethodologyensuredthattheresultsoftheexperimentwerereliableandreproducible.A.rigorousB.sloppyC.casualD.haphazard55、Thepolitician'sspeechfailedtoaddressthepressingissuesfacingthecommunity.A.substantiveB.evasiveC.directD.comprehensive56、Theevidencepresentedincourtwaslargely,relyingonhearsayratherthandirecttestimony.A.circumstantialB.conclusiveC.directD.irrefutable57、Theresearcher'sfindingswerebyamoredetailedstatisticalanalysisconductedbyanindependentteam.A.corroboratedB.refutedC.contradictedD.undermined58、Theproposal'slanguageleftmuchtobedesired,makingitdifficultforstakeholderstounderstandthekeypoints.A.ambiguousB.lucidC.clearD.precise59、Thedebateoverthenewpolicyhasbeenremarkably,withbothsidespresentingwell-reasonedarguments.A.civilB.acrimoniousC.contentiousD.volatile60、Themanager'sleadershipstyleearnedhimtherespectofhiscolleaguesandsubordinatesalike.A.authoritarianB.democraticC.autocraticD.dictatorial61、Thenatureoftheconflictmadeitdifficultformediatorstoreachalastingsettlement.A.intractableB.manageableC.straightforwardD.simple62、Thewriter'suseofmetaphorsinthepoemcreatesmultiplelayersofmeaningforthereader.A.elaborateB.simplisticC.crudeD.superficial63、Theoftheproject'sbudgetledtoseriousconcernsaboutitsfeasibility.A.expansionB.reductionC.stabilizationD.optimization64、Theteacher'sapproachtogradingensuredthatallstudentsweretreatedfairlyandequally.A.impartialB.prejudicedC.biasedD.discriminating65、Theofthescientificmethodrequireshypothesestobetestedthroughsystematicobservationandexperimentation.A.essenceB.surfaceC.exteriorD.appearance66、Whichofthefollowingstatementsbestdescribesthemainideaofthepassage?A.Technologyhasreplacedtraditionalteachingmethods.B.Onlinelearningplatformsarethefutureofeducation.C.Blendedlearningcombinesthebenefitsoftraditionalanddigitalapproaches.D.Studentspreferface-to-faceinteractionsoveronlineactivities.67、Accordingtothepassage,whatisamajorchallengeinimplementingonlineeducation?A.Lackoftechnologicalinfrastructure.B.Insufficientmotivationandself-disciplineamongstudents.C.Highcostsofdevelopingdigitalcontent.D.Limitedaccesstoqualifiedinstructors.68、Theword"pedagogy"inparagraph2isclosestinmeaningto.A.curriculumdesignB.teachingmethodologyC.studentassessmentD.educationalpolicy69、Whatdoestheauthorimplyaboutstandardizedtesting?A.Itisthemostreliablemeasureofstudentability.B.Itfailstocapturethefullrangeofstudentcompetencies.C.Itshouldbereplacedbyproject-basedassessments.D.Ithasbecomeincreasinglypopularinrecentyears.70、WhichofthefollowingisNOTmentionedasabenefitofgrouplearning?A.Enhancedcommunicationskills.B.Improvedproblem-solvingabilities.C.Greateracademicindependence.D.Exposuretodiverseperspectives.71、Thephrase"double-edgedsword"inparagraph3referstothefactthat.A.socialmediacanbothconnectandisolateindividualsB.artificialintelligenceisbothhelpfulanddangerousC.globalizationbringsbothopportunitiesandthreatsD.urbanizationaffectsbotheconomyandenvironment72、Whatistheprimarypurposeofthepassage?A.tocriticizethecurrenteducationsystemB.tocomparedifferentlearningstylesC.toadvocateformoreflexibleassessmentmethodsD.topromoteonlinelearningastheonlyeffectiveapproach73、Accordingtothepassage,whatroledoesfeedbackplayinlearning?A.Itmotivatesstudentstomemorizemoreinformation.B.Ithelpslearnersidentifyareasneedingimprovement.C.Itreplacestheneedforexaminationsentirely.D.Itguaranteeshighacademicperformanceforallstudents.74、Whichofthefollowingbestsummarizestheauthor'sattitudetowardAIineducation?A.skepticalandcautiousB.optimisticbutbalancedC.enthusiasticanduncriticalD.indifferentanddismissive75、Theword"ubiquitous"inparagraph1isclosestinmeaningto.A.rareB.widespreadC.expensiveD.temporary76、Whatcanbeinferredabouttherelationshipbetweentechnologyandteacherroles?A.TeacherswillbecomeobsoleteduetoAB.Technologyreducestheimportanceofteachers.C.Teacherswillshifttowardbeingfacilitatorsoflearning.D.Technologyeliminatestheneedforhumaninteraction.77、Whichofthefollowingisadrawbackofremoteworkmentionedinthepassage?A.decreasedproductivityB.lackofprofessionalgrowthopportunitiesC.weakenedteamcohesionD.excessivecommutingtime78、Theauthormentions"impostersyndrome"toillustratethat.A.manypeoplefalselyclaimcredentialsB.someindividualsdoubttheirownaccomplishmentsC.jobinterviewsareoftenunfairD.employersdiscriminateagainstcertaingroups79、Whatisthemainargumentofthepassageregardingclimatechange?A.Itisprimarilycausedbynaturalcycles.B.Humanactivityisthedominantfactor.C.Technologicalsolutionsalonecansolvetheproblem.D.Individualactionsaremoreimportantthangovernmentpolicies.80、Whichofthefollowingbestdescribesthestructureofthepassage?A.problem-solution-evaluationB.cause-effect-analysisC.definition-example-conclusionD.chronological-narrative-summary81、Whatdoesthepassagesuggestaboutculturalglobalization?A.Itleadstocompleteculturalhomogenization.B.Itcreatesbothuniformityanddiversitysimultaneously.C.Itthreatenslocaltraditionsbeyondrecovery.D.ItisdrivenexclusivelybyWesternmediacompanies.82、Theword"mitigate"inparagraph4isclosestinmeaningto.A.exacerbateB.alleviateC.ignoreD.accelerate83、Accordingtothepassage,whatistheimpactofautomationonemployment?A.Iteliminatesallmanuallaborjobspermanently.B.Itcreatesnewjobcategorieswhiledisplacingothers.C.Ithasnosignificanteffectonthelabormarket.D.Itprimarilybenefitslow-skilledworkers.84、Whatconclusioncanbedrawnfromthepassageaboutlifelonglearning?A.Itisonlynecessaryforolderworkers.B.Ithasbecomeessentialinarapidlychangingworld.C.Itismostlypromotedbygovernmentprograms.D.Ityieldslimitedreturnoninvestment.85、Whichofthefollowingwouldbethemostappropriatetitleforthepassage?A.TheDangersofOver-relianceonTechnologyB.BalancingTraditionandInnovationinEducationC.HowArtificialIntelligenceWillReplaceTeachersD.TheDeclineofStandardizedTestinginSchools86、Whatdoesthewomanmean?A.Sheagreeswiththeman.B.Shethinksthemaniswrong.C.Shedoesn'tcareabouttheresult.D.Shewantstochangetheplan.87、Whenwillthemanprobablyarriveatthestation?A.At3:15.B.At3:30.C.At3:45.D.At4:00.88、Whatistheprobablerelationshipbetweenthetwospeakers?A.Teacherandstudent.B.Doctorandpatient.C.Bossandemployee.D.Clerkandcustomer.89、Whatdoesthemansuggestthewomando?A.Readthetextbookagain.B.Gotothelibrary.C.Asktheprofessorforhelp.D.Formastudygroup.90、Wheredoesthisconversationmostlikelytakeplace?A.Inarestaurant.B.Inahotel.C.Inapostoffice.D.Inatravelagency.91、Whatisthemainideaofthepassage?A.Theimportanceofenvironmentalprotection.B.Thedevelopmentofrenewableenergysources.C.Theimpactofclimatechangeonagriculture.D.Theroleofgovernmentinpollutioncontrol.92、Accordingtothepassage,whatisoneconsequenceofrisingtemperatures?A.Cropyieldshaveincreasedsignificantly.B.Pestsanddiseaseshavebecomemoreprevalent.C.Farmersareswitchingtoorganicmethods.D.Irrigationsystemshavebeenimproved.93、Theword"deteriorate"inthepassageisclosestinmeaningto.A.improveB.worsenC.stabilizeD.fluctuate94、Whatcanbeinferredaboutagriculturalresearchfromthepassage?A.Ithasnotkeptpacewithclimatechange.B.Ithassuccessfullysolvedallrelatedproblems.C.Itfocusesprimarilyoncropimprovement.D.Ithasreceivedincreasedfundingrecently.95、Whatdoestheauthorseemtosuggestregardingfutureactions?A.Immediateandcoordinatedeffortsareneeded.B.Technologyalonewillsolvetheproblem.C.Farmersshouldbearfullresponsibility.D.Thesituationisbeyondrescue.96、Whichofthefollowingbestdescribesthestructureofthepassage?A.Problem-solution.B.Chronologicalorder.C.Comparisonandcontrast.D.Definitionandclassification.97、Whatisthepurposeofthepassage?A.Topersuadereaderstoadoptorganicfarming.B.Toinformreadersaboutclimatechangeimpacts.C.Tocomparedifferentagriculturaltechniques.D.Toadvertisenewfarmingequipment.98、Accordingtothepassage,whichregionismostvulnerabletoclimate-relatedagriculturalchanges?A.NorthernEurope.B.Tropicaldevelopingcountries.C.NorthAmerica.D.CentralAsia.99、Theword"vulnerable"inthepassageisclosestinmeaningto.A.resistantB.susceptibleC.adaptableD.prosperous100、Whatdoesthepassagesayaboutirrigation?A.Ithascompletelysolvedwaterscarcityissues.B.Itisunaffectedbyclimatechange.C.Itseffectivenessisbeingchallengedbychangingrainfallpatterns.D.Itisonlyusedindevelopedcountries.

参考答案及解析1.【参考答案】B【解析】根据套期会计要求，有效套期部分的公允价值变动计入其他综合收益，待被套期项目影响损益时转出。此处理避免利润表波动，真实反映风险管理效果。无效套期部分才计入当期损益。2.【参考答案】A【解析】"免抵退"方法中，当期应纳税额等于内销销项税额减去进项税额，出口退税额以零为限。抵减对象是内销环节产生的增值税应纳税额，体现内外销税收协调原则。出口销售额是计算基数而非抵减对象。3.【参考答案】B【解析】实际收到退税款时，借记银行存款增加，贷记应交税费应交增值税出口退税。应收账款用于核算货款债权，应交税费是负债科目贷方发生额，主营业务收入确认收入时处理。4.【参考答案】B【解析】海外仓储费是为维持出口商品销售而发生的储存支出，属于销售环节费用。主营业务成本核算商品流转成本，管理费用处理内部管理支出，仓储费与产品销售活动直接关联。5.【参考答案】A【解析】汇兑收益冲减财务费用，贷记财务费用科目。营业外收入核算非日常活动利得，管理费用处理行政支出，其他应付款是负债科目。汇兑损益属于企业日常经营活动产生的财务成果。6.【参考答案】B【解析】drawinterest是固定搭配，表示"引起关注/兴趣"。attract虽也可搭配interest，但draw更常用于正式语境中表达"吸引注意、引起关注"的含义，符合学术研究的正式语体风格。collect和gather多指收集实物，不用于抽象的兴趣概念。7.【参考答案】B【解析】accusesb.ofdoingsth.是固定搭配，表示"指责某人做某事"。介词of后接动名词leaking作宾语补足语，符合英语语法规则。toleak不符合accuse的搭配习惯；forleaking和withleaking均不是accuse的正确搭配形式。8.【参考答案】A【解析】yield表示"产生、带来（成果、效益）"，常与improvements、results、profits等搭配，强调经过努力或措施后获得积极结果，语体较正式。generate多用于产生能量、数据等；produce侧重制造具体产品；create强调从无到有的创造过程，与improvements搭配不如yield贴切。9.【参考答案】A【解析】在"Itisimperativethat..."句型中，从句需用虚拟语气，谓语动词用动词原形。该结构表示"必须、极重要"，属于要求、建议类句型，与suggest、recommend、demand等词用法相同，从句均使用should+动词原形，should可省略。10.【参考答案】A【解析】divergentfrom表示"与……不同、相背离"，强调方向或结果的差异，常用于正式书面语。distinctive表示"独特的、有特色的"；differentfrom是普通表达，语体不如divergent正式；distinct表示"清晰的、截然不同的"，虽可接from但含义侧重明显区别而非方向性偏离。11.【参考答案】C【解析】extensive表示"广泛的、大量的"，与knowledge搭配强调知识覆盖范围广，符合语境中"学习超过二十年"的描述。profound侧重深度而非广度；deep多用于具体或比喻意义上的深浅；comprehensive强调全面性，虽也可搭配knowledge，但extensive更突出知识的广博程度。12.【参考答案】A【解析】defer表示"延期、暂缓处理"，正式用语，常指将某事推迟到将来某个时间讨论或决定，符合委员会决策的正式语境。delay和postpone均指时间上的推迟，但不如defer正式；suspend表示"暂停、中止"，暗示可能恢复但暂时停止进行，与继续讨论的语境不符。13.【参考答案】A【解析】decipher指"破译（古代文字、密码等）"，强调解读难以辨认或理解的内容，与ancientmanuscript搭配最为恰当。decode多用于密码破译；interpret侧重解释含义；translate指翻译为另一种语言。原文manuscript作为古代文献，deciphering准确表达了解读过程。14.【参考答案】A【解析】substantiate表示"证实、用证据支持"，是正式学术用语，强调提供实质性证据使假设成立。supported语义较泛；confirmed侧重确认已有假设；validated指验证有效性。在学术语境中，substantiated最准确地表达了"通过数据提供实质证据支持假设"的含义。15.【参考答案】D【解析】far-reaching意为"深远的、影响广泛的"，常用于描述影响、后果等具有广泛深远意义的情况，与impact搭配恰当。profound侧重深度；extensive和wide均指范围广阔，但不如far-reaching能同时体现影响的深度和广度。16.【参考答案】A【解析】accessible表示"易懂的、平易近人的"，强调内容通俗易懂、易于接受，常用于评价文学作品的可读性。understandable侧重可以理解的；clear指清晰；straightforward强调直接坦率。在描述写作风格时，accessible最贴切地表达了作品对各类读者都友好的特点。17.【参考答案】A【解析】decisivemeasures表示"果断的措施"，强调采取行动decisively解决重大问题，是常见正式搭配。resolute和determined多形容人的决心；firm指坚定的。在描述政府应对危机的行动时，decisive最准确地传达了"果断有力"的含义。18.【参考答案】A【解析】synthesis指"综合、合成"，强调将不同理论或思想融合形成新的体系，是学术语境中的常用词。integration侧重整合；combination偏泛指结合；merger多用于企业合并。在理论发展中，synthesis准确表达了不同理论综合产生新成果的过程。19.【参考答案】B【解析】implementation指"实施、执行"，常用于项目、计划、政策等的具体落实阶段，与project搭配恰当。execution侧重执行过程；realization强调实现目标；fulfillment指履行、完成。项目因资金不足而延迟，implementation最准确表达了计划执行层面的延误。20.【参考答案】A【解析】eloquence指"雄辩、口才"，强调说话富有感染力且表达优雅，与deeplymoved相呼应。fluency侧重流利度；articulacy强调清楚表达；expressiveness侧重表现力。在形容演讲打动人心时，eloquence最准确地传达了"口才好且有感染力"的含义。21.【参考答案】A【解析】innovativestrategy表示"创新战略"，是企业经营领域的常用搭配，强调通过创新保持竞争优势。pioneering指开创性的；creative侧重创造力；groundbreaking强调突破性。在商业战略语境中，innovative最准确地传达了持续创新的含义。22.【参考答案】A【解析】presentationofevidence是法律术语，指"证据的出示、陈述"，是法庭诉讼中的标准表达。arrangement和organization均指整理安排，presentation更准确地表达了在法庭上呈现证据的程序性含义。23.【参考答案】A【解析】challenge表示"质疑、挑战（既有观点）"，在学术语境中常指研究结果对传统理论的质疑。contest和dispute侧重争论；oppose强调反对立场。研究发现对传统认知构成挑战，challenge最准确地表达了学术研究中质疑既有观念的含义。24.【参考答案】A【解析】multifaceted意为"多方面的、多层次的"，强调问题具有多个维度和层面，与comprehensiveapproach相呼应。complicated侧重复杂难懂；complex指复杂的；intricate强调错综复杂。当问题需要从多角度综合分析时，multifaceted最准确地表达了其多维度特征。25.【参考答案】A【解析】tension指"紧张关系、矛盾"，常用于描述两种相互制约因素之间的张力状态，适合表达经济增长与环境保护之间的复杂关系。conflict强调激烈冲突；struggle侧重斗争；confrontation指对抗。在描述长期存在的结构性矛盾时，tension最为贴切。26.【参考答案】A【解析】本题考查非谓语动词作定语。句意为"到明年年底结束的该项目将提前完成"。项目是"被完成"，且时间状语为"bytheendofnextmonth"表示将来，因此用不定式的被动语态tobefinished，但选项中没有此形式。实际上tofinish作定语时可表示将来动作，此处project与finish构成动宾关系，应用被动。但根据选项设置，tofinish作为定语修饰project表示将来要完成的项目，符合语境。B项finished表示已完成，C项finishing表示主动进行，D项havingfinished表示主动已完成，均不符合句意。故选A。27.【参考答案】A【解析】本题考查状语从句引导词。句意为"当我们到达时，会议已经开始了"。bythetime引导时间状语从句，表示"到...时候为止"，主句常用完成时，从句可用一般过去时。atthetime意为"在那个时候"，不能引导从句。duringthetime表示"在...期间"，forthetime意为"暂时、目前"，均不符合语法结构。故选A。28.【参考答案】B【解析】本题考查虚拟语气。Itishightimethat...句型中，从句谓语动词用过去式表示虚拟，意为"是时候做某事了"。take的过去式为took，故B项正确。A项为一般现在时，C项为现在完成时，D项为一般将来时，均不符合该句型的语法规则。故选B。29.【参考答案】A【解析】本题考查定语从句和表语从句。第一空先行词为reason，关系副词用why或forwhich引导定语从句。第二空表语从句用that引导，说明reason的具体内容。that不能引导定语从句修饰reason，because不能引导表语从句，which不能引导表语从句。故选A。30.【参考答案】C【解析】本题考查不定式作定语。当名词前有序数词、最高级或thefirst、thelast等修饰时，用不定式作定语。cometowork是固定搭配，意为"上班"。A项为一般现在时，B项为现在分词，D项为过去式，均不符合语法规则。故选C。31.【参考答案】A【解析】本题考查强调句和倒装句。强调句"Itwasnotuntil...that..."结构中，that后不用倒装。但若将强调部分提前，则主句需倒装。本句为部分倒装结构，助动词did置于主语she之前。B项未倒装，C、D项was提前不符合强调句结构。故选A。32.【参考答案】A【解析】本题考查主谓一致。thenumberof表示"......的数量"，作主语时谓语动词用单数。anumberof表示"许多"，作主语时谓语动词用复数。本句主语为thenumber，谓语动词用单数is。故选A。33.【参考答案】A【解析】本题考查反意疑问句。陈述部分为肯定句，疑问部分用否定式。主语he，谓语speaks为一般现在时，故用助动词does。doesn'the符合反意疑问句结构。故选A。34.【参考答案】A【解析】本题考查非谓语动词作定语。book与lie构成主谓关系，且表示现在存在的状态，用现在分词lying。lay是及物动词，lied是lie(说谎)的过去式，lain是lie(躺)的过去分词。故选A。35.【参考答案】A【解析】本题考查虚拟语气。suggest表示"建议"时，其后的宾语从句用虚拟语气，谓语动词用"should+动词原形"，should可省略。take符合虚拟语气要求。故选A。36.【参考答案】A【解析】本题考查主谓一致。togetherwith连接的成分不影响主语的单复数，主语theprofessor为单数，谓语动词用单数is。now表示现在进行时。故选A。37.【参考答案】C【解析】本题考查定语从句和强调句。第一个空way作先行词，关系副词用that或inwhich，也可省略。第二个空为强调句"Itwas...that..."结构。故选C。38.【参考答案】B【解析】本题考查表语从句。根据句意"问题是我们能否弄到足够的钱完成这个项目"，用whether引导表语从句，表示"是否"。故选B。39.【参考答案】A【解析】本题考查将来完成时。bythetime引导的时间状语从句用一般现在时，主句用将来完成时，表示到将来某一时间点为止已经完成的动作。故选A。40.【参考答案】C【解析】本题考查定语从句和表语从句。第一空reason作先行词，用why或forwhich引导定语从句。第二空表语从句用that引导，不能用because。故选C。41.【参考答案】A【解析】本题考查非谓语动词。pretendtodosth.是固定搭配，表示"假装做某事"。故选A。42.【参考答案】A【解析】本题考查非谓语动词的否定形式。asksb.nottodosth.表示"叫某人不要做某事"，否定词not放在to前面。故选A。43.【参考答案】A【解析】本题考查连词。根据句意"如果天气好，我们明天去露营"，用if引导条件状语从句。unless表示"除非"，until表示"直到"，since表示"自从"。故选A。44.【参考答案】A【解析】本题考查such和so的用法。sucha+adj.+n.表示"如此......的一个......"，so+adj.表示"如此......"。句中有名词man，应用such。故选A。45.【参考答案】B【解析】本题考查同位语从句。news作先行词，其后从句说明news的具体内容，用that引导同位语从句。that在同位语从句中只起连接作用，无实际意义。故选B。46.【参考答案】D【解析】underscore意为"强调、突出"，表示研究凸显了减少碳排放的紧迫性。demonstrate意为"证明"，illustrate意为"说明"，emphasize意为"强调"，但underscore更强调在压力情境下的重要性。47.【参考答案】A【解析】irrefutable意为"无可反驳的"，表示论点如此有力以至于批评者也承认其有效性。controversial意为"有争议的"，ambiguous意为"模糊的"，tenuous意为"薄弱的"，均不符合语境。48.【参考答案】C【解析】circumstantial意为"间接的、环形的"，指虽有一定证据但非直接证明，与科学家保持怀疑态度的语境相符。compelling和persuasive都表示强有力的，conclusive表示决定性的，均与后半句矛盾。49.【参考答案】B【解析】reckless意为"鲁莽的"，表示公司的市场扩张策略缺乏谨慎考虑，导致重大损失。circumspect意为"谨慎的"，prudent意为"明智的"，calculated意为"精心计算的"，均与结果不符。50.【参考答案】B【解析】vague意为"模糊的"，表示条约条款不够明确，导致各国interpretation差异很大。explicit、precise和unambiguous都表示明确，与句意相反。51.【参考答案】A【解析】conciliatory意为"调解的、安抚的"，表示她善于缓和矛盾，适合外交工作。confrontational意为"对抗的"，aggressive意为"侵略性的"，obstinate意为"固执的"，均不适合外交职位。52.【参考答案】A【解析】biased意为"有偏见的"，表示委员会的决定不公平地偏向一方。impartial意为"公正的"，objective意为"客观的"，equitable意为"公平的"，均与句意相反。53.【参考答案】B【解析】convoluted意为"复杂曲折的"，表示小说的叙事结构错综复杂，让读者一直猜测到结尾。linear、straightforward和chronological都表示简单直接的结构，与句意不符。54.【参考答案】A【解析】rigorous意为"严谨的"，表示科学家的研究方法严谨可靠。sloppy意为"马虎的"，casual意为"随意的"，haphazard意为"杂乱无章的"，均与结果矛盾。55.【参考答案】B【解析】evasive意为"回避的、敷衍的"，表示演讲避重就轻，没有触及真正的问题。substantive意为"实质性的"，direct意为"直接的"，comprehensive意为"全面的"，均不符合句意。56.【参考答案】A【解析】circumstantial意为"间接的、旁证的"，表示证据主要是间接证据，依赖传闻而非直接证词。conclusive、direct和irrefutable都表示直接有力的证据，与句意不符。57.【参考答案】A【解析】corroborated意为"证实、确证"，表示独立团队的统计分析证实了研究者的发现。refuted和contradicted都表示反驳，undermined表示削弱，均与语境矛盾。58.【参考答案】A【解析】ambiguous意为"模棱两可的、含糊的"，表示提案的语言不够清晰，难以理解。lucid、clear和precise都表示清晰明了，与句意相反。59.【参考答案】A【解析】civil意为"文明礼貌的"，表示辩论虽然激烈但有礼有节。acrimonious意为"尖锐刻薄的"，contentious意为"充满争论的"，volatile意为"易变的"，均不符合"双方都有充分理由"的语境。60.【参考答案】B【解析】democratic意为"民主的"，表示经理采取民主领导方式，赢得尊重。authoritarian、autocratic和dictatorial都表示独裁专制的，与赢得尊重的结果不符。61.【参考答案】A【解析】intractable意为"难处理的、倔强的"，表示冲突难以解决，使调解者难以达成持久和解。manageable、straightforward和simple都表示简单可控，与句意不符。62.【参考答案】A【解析】elaborate意为"精心设计的、复杂的"，表示作家精心使用隐喻，创造出多层含义。simplistic意为"过于简单的"，crude意为"粗糙的"，superficial意为"肤浅的"，均不符合语境。63.【参考答案】B【解析】reduction意为"削减"，表示预算削减引发了对项目可行性的担忧。expansion表示扩大，stabilization表示稳定，optimization表示优化，均不会引起负面担忧。64.【参考答案】A【解析】impartial意为"公正的、不偏不倚的"，表示老师的评分方法公平对待所有学生。prejudiced和biased都表示有偏见的，discriminating表示有辨别力的，均不符合语境。65.【参考答案】A【解析】essence意为"本质、精髓"，表示科学方法的本质要求通过系统观察和实验来检验假设。surface、exterior和appearance都表示表面现象，与研究方法的内在要求不符。66.【参考答案】C【解析】文章主要探讨了混合式学习的优势，指出传统