Section Ⅱ Reading Comprehension
Financial regulators in Britain have imposed a rather unusual rule on the bosses of big banks. Starting next year, any guaranteed bonus of top executives could be delayed 10 years if their banks are under investigation for wrongdoing. The main purpose of this “clawback” rule is to hold bankers accountable for harmful risk-taking and to restore public trust in financial institutions. Yet officials also hope for a much larger benefit: more long-term decision-making not only by banks but by all corporations, to build a stronger economy for future generations.
“Short-termism” or the desire for quick profits, has worsened in publicly traded companies, says the Bank of England’s top economist, Andrew Haldane. He quotes a giant of classical economics, Alfred Marshall, in describing this financial impatience as acting like “children who pick the plums out of their pudding to eat them at once” rather than putting them aside to be eaten last.
The average time for holding a stock in both the United States and Britain, he notes, has dropped from seven years to seven months in recent decades. Transient investors, who demand high quarterly profits from companies, can hinder a firm’s efforts to invest in long-term research or to build up customer loyalty. This has been dubbed “quarterly capitalism”.
In addition, new digital technologies have allowed more rapid trading of equities, quicker use of information, and thus shorter attention spans in financial markets. “There seems to be a predominance of short-term thinking at the expense of long-term investing,” said Commissioner Daniel Gallagher of the US Securities and Exchange Commission in a speech this week.
In the US, the Sarbanes-Oxley Act of 2002 has pushed most public companies to defer performance bonuses for senior executives by about a year, slightly helping reduce “short-termism”. In its latest survey of CEO pay, The Wall Street Journal finds that “a substantial part” of executive pay is now tied to performance.
Much more could be done to encourage “long-termism”, such as changes in the tax code and quicker disclosure of stock acquisitions. In France, shareholders who hold onto a company investment for at least two years can sometimes earn more voting rights in a company.
Within companies, the right compensation design can provide incentives for executives to think beyond their own time at the company and on behalf of all stakeholders. Britain’s new rule is a reminder to bankers that society has an interest in their performance, not just for the short term but for the long term.
1、21. According to Paragraph 1, one motive in imposing the new rule is to ________.
A enhance bankers’ sense of responsibility
B help corporations achieve larger profits
C build a new system of financial regulation
D guarantee the bonuses of top executives
答案解析：
答案精析：根据题干中的Paragraph 1和one motive可定位至文章第一段第三句。由定位句可知，这个规定的主要目的（purpose）是让银行家为不良风险负责（to hold bankers accountable for harmful risk-taking）以及恢复公众对金融机构的信任。由此可推断出，实施新规定的动机是提高银行家的责任感。题干中的motive对应原文的purpose，hold sb. accountable for表示“让某人对……负责”，因此选择A项。
错项排除：第一段中虽然提及to build a stronger economy for future generations，但并未说明实施新规定的动机是帮助公司获利，因此排除B项。文章并未提及建立新的金融监管体系，因此排除C项。根据文章第一段中any guaranteed bonus of top executives could be delayed 10 years if their banks are under investigation for wrongdoing可知，高管的红利可能因此受到影响，D项与此相悖，因此排除。
2、22. Alfred Marshall is quoted to indicate ________.
A the conditions for generating quick profits
B governments’ impatience in decision-making
C the solid structure of publicly traded companies
D “short-termism” in economic activities
答案解析：
答案精析：根据题干中的Alfred Marshall可定位至文章第二段第二句。由定位句可知，经济学家艾尔弗雷德·马歇尔将这种急躁的经济行为描述为“孩子把布丁中的李子拿出来，然后马上吃掉”，而不是放到最后吃。引用这段话是为了描述this financial impatience，而this指代上文。由此可推断出，艾尔弗雷德·马歇尔的言论是为了证明经济活动存在“短期主义”（short-termism）思想，因此选择D项。
错项排除：文章未提及创造快速获利的条件和上市公司的稳固结构，因此排除A、C两项。文章第二段第二句虽然提及this financial impatience（急躁的经济行为），但并不是政府在决策上的急躁，因此排除B项。
长难句分析：He quotes a giant of classical economics, Alfred Marshall, in describing this financial impatience as acting like “children who pick the plums out of their pudding to eat them at once” rather than putting them aside to be eaten last.
本句的主干为He quotes a giant of classical economics。Alfred Marshall是a giant of classical economics的同位语。who至句末为修饰children的定语。
句意为：他引用古典经济学巨人艾尔弗雷德·马歇尔的话，这种金融上的不耐烦行为就像是“孩子把布丁中的李子拿出来，然后马上吃掉”，而不是放在一边，留到最后吃。
3、23. It is argued that the influence of transient investment on public companies can be ________.
A indirect
B adverse
C minimal
D temporary
答案解析：
答案精析：根据题干中的transient investment可定位至文章第三段第二句。由定位句可知，短期投资会阻碍公司长期的投资，及顾客忠实度的建立。由此可推断出，短期投资对上市公司的影响是不利的。文章中的hinder与B项中的adverse相呼应，因此选择B项。
错项排除：根据文章第三段第二句中的hinder可知，短期投资对上市公司的影响是负面的，A、C、D三项为中性的表述，在原文中没有依据，故排除。
4、24. The US and France examples are used to illustrate ________.
A the obstacles to preventing “short-termism”
B the significance of long-term thinking
C the approaches to promoting “long-termism”
D the prevalence of short-term thinking
答案解析：
答案精析：根据题干中的The US and France可定位至文章第五、六段。第五段中提及许多美国企业延迟一年左右发放高管的绩效津贴，继而略微缓解“短期主义”盛行的局面。第六段中提到，在法国，公司中持股两年以上的人拥有更多的选票权。由此可推断出美国和法国的案例说明了两国都在以不同的方式促进长期主义。第六段第一句Much more could be done to encourage “long-termism,” such as…承上启下，说明促进“长期主义”还有很多方式，因此选择C项。
错项排除：文章第五段中提及slightly helping reduce “short-termism”，是为了说明延缓发放高管绩效津贴可以缓解“短期主义”盛行的局面，并未说明是为了预防“短期主义”遇到的阻碍和短期主义思想的盛行，因此排除A、C项。文章第五、六段未说明长期主义思想的重要性，因此排除B项。
5、25. Which of the following would be the best title for the text?
A Failure of Quarterly Capitalism
B Patience as a Corporate Virtue
C Decisiveness Required of Top Executives
D Frustration of Risk-taking Bankers
答案解析：
答案精析：本题为主旨题。文章围绕金融行业的短期主义投资和长期主义投资展开。文章一开始就指出了短期主义投资的弊端，接着又通过美国和法国的例子指出促进长期主义的措施，可见作者主要是想提倡公司进行长期投资。B项中的Patience呼应long-termism，故正确答案为B。
错项排除：A项中的Failure、C项中的Decisiveness和D项中的Frustration在文章中未提及，故错误。
Section Ⅱ Reading Comprehension
Grade inflation—the gradual increase in average GPAs (grade point averages) over the past few decades—is often considered a product of a consumer era in higher education, in which students are treated like customers to be pleased. But another, related force—a policy often buried deep in course catalogs called “grade forgiveness”— is helping raise GPAs.
Grade forgiveness allows students to retake a course in which they received a low grade, and the most recent grade or the highest grade is the only one that counts in calculating a student’s overall GPA.
The use of this little-known practice has accelerated in recent years, as colleges continue to do their utmost to keep students in school (and paying tuition) and improve their graduation rates. When this practice first started decades ago, it was usually limited to freshmen, to give them a second chance to take a class in their first year if they struggled in their transition to college-level courses. But now most colleges, save for many selective campuses, allow all undergraduates, and even graduate students, to get their low grades forgiven.
College officials also tend to emphasize that the goal of grade forgiveness is less about the grade itself and more about encouraging students to retake courses critical to their degree program and graduation without incurring a big penalty. “Ultimately,” said Jack Miner, Ohio State University’s registrar, “we see students achieve more success because they retake a course and do better in subsequent courses or master the content that allows them to graduate on time.”
That said, there is a way in which grade forgiveness satisfies colleges’ own needs as well. For public institutions, state funds are sometimes tied partly to their success on metrics such as graduation rates and student retention—so better grades can, by boosting figures like those, mean more money. And anything that raises GPAs will likely make students—who, at the end of the day, are paying the bill—feel they’ve gotten a better value for their tuition dollars, which is another big concern for colleges.
Indeed, grade forgiveness is just another way that universities are responding to consumers’ expectations for higher education. Since students and parents expect a college degree to lead to a job, it is in the best interest of a school to turn out graduates who are as qualified as possible—or at least appear to be. On this, students’ and colleges’ incentives seem to be aligned.
6、26. What is commonly regarded as the cause of grade inflation?
A The change of course catalogs.
B Students’ indifference to GPAS.
C Colleges’ neglect of GPAS.
D The influence of consumer culture.
答案解析：
答案精析：根据题干中的grade inflation可定位至文章第一段第一句。根据定位句中的Grade inflation…is often considered a product of a consumer era in higher education, in which students are treated like customers to be pleased可知，分数膨胀被认为是消费至上时代的产物。D项符合题意。
错项排除：文章第一段最后提到course catalogs（课程目录），但此处是指“成绩谅解”隐藏在课程目录中，并未指出课程目录的更改对分数膨胀是否有影响，因此排除A项。B项和C项与原文信息相悖，故排除。
长难句分析：Grade inflation—the gradual increase in average GPAs (grade point averages) over the past few decades—is often considered a product of a consumer era in higher education, in which students are treated like customers to be pleased.
本句为复合句，主语为Grade inflation，破折号之间为主语的同位语，主句的谓语为is considered。a product of a consumer era in higher education是主语补足语，句末的in which引导定语从句，修饰a consumer era，to be pleased为后置定语，修饰customers。
句意为：分数膨胀——过去几十年来平均绩点逐渐提高——通常被认为是高等教育消费时代的产物，在这个时代，学生被当作要取悦的顾客。
7、27. What was the original purpose of grade forgiveness?
A To help freshmen adapt to college learning.
B To maintain colleges’ graduation rates.
C To prepare graduates for a challenging future.
D To increase universities’ income from tuition.
答案解析：
答案精析：题干中的original和第三段第二句中的first started相对应。第三段第二句中的this practice指的是grade forgiveness（“成绩谅解”政策）。to give them a second chance...if they struggled in their transition to college-level courses (如果新生在大学课程的过渡中有问题，就再给他们一次机会)是“成绩谅解”政策的目的。因此正确答案为A项。
错项排除：文章第三段第一句提及graduation rates（毕业率），但此处是指“成绩谅解”政策能够提高毕业率，并未说明“成绩谅解”政策的最初目的是维持大学的毕业率，因此排除B项。C、D项虽然在文章后文中有提及，但并不是最初目的，故排除。
8、28. According to Paragraph 5, grade forgiveness enables colleges to ________.
A obtain more financial support
B boost their student enrollments
C improve their teaching quality
D meet local governments’ needs
答案解析：
答案精析：根据题干中Paragraph 5，grade forgiveness和colleges定位至第五段前两句。定位句指出，“成绩谅解”政策满足了大学自身的需求，对公共机构而言，国家的资金有时候跟一些因素有关，比如毕业率和学生在学率，因此好的分数意味着更多的资金。由此可知，“成绩谅解”政策使大学能够获得更多的国家资金，这与A选项相符，因此正确答案选A。
错项排除：文章只提及大学的毕业率和学生在学率，并未提及学生入学人数，B选项属于无中生有，故排除。C项和D项均未在文章中提及，故排除。
9、29. What does the phrase “to be aligned” (Line 4, Para. 6) most probably mean?
A To counterbalance each other.
B To complement each other.
C To be identical with each other.
D To be contradictory to each other.
答案解析：
答案精析：根据题干可定位至文章第六段最后一句。定位句On this, students’ and colleges’ incentives seem to be aligned中的this指上文Since students and parents expect a college degree to lead to a job, it is in the best interest of a school to turn out graduates who are as qualified as possible—or at least appear to be（既然学生和家长都希望大学文凭能带来一份工作，那么培养出尽可能合格的毕业生，或至少看起来合格，对学校也是最有利的）。由此可知，学生和学校有着共同的利益目标，所以正确答案为C。
错项排除：根据上述分析可知，学生和学校有着共同的利益目标，A、B、D均没有“相同的”的含义，故排除。
长难句分析：Since students and parents expect a college degree to lead to a job, it is in the best interest of a school to turn out graduates who are as qualified as possible—or at least appear to be.
本句为复合句，Since students and parents expect a college degree to lead to a job为原因状语从句，it为形式主语，to turn out graduates为真正的主语，其后为who引导的定语从句，修饰graduates。破折号后的内容为插入语，是对定语从句的补充说明。
句意为：既然学生和家长都希望大学文凭能带来一份工作，那么培养出尽可能合格的毕业生，或至少看起来合格，对学校也是最有利的。
10、30. The author examines the practice of grade forgiveness by ________.
A assessing its feasibility
B analyzing the causes behind it
C comparing different views on it
D listing its long-run effects
答案解析：
答案精析：通读全文可知，文章开篇提出“分数膨胀”，之后分析“成绩谅解”的原因、目的和意义。B选项符合题意。
错项排除：文章主要分析了“成绩谅解”政策的原因、目的和对学生的好处，并未分析其可行性、人们对比不同的观点和长期的影响，因此排除A、C和D项。
Section Ⅱ Reading Comprehension
This year marks exactly two centuries since the publication of Frankenstein; or, The Modern Prometheus, by Mary Shelley. Even before the invention of the electric light bulb, the author produced a remarkable work of speculative fiction that would foreshadow many ethical questions to be raised by technologies yet to come.
Today the rapid growth of artificial intelligence (AI) raises fundamental questions: “What is intelligence, identity, or consciousness? What makes humans humans?”
What is being called artificial general intelligence, machines that would imitate the way humans think, continues to evade scientists. Yet humans remain fascinated by the idea of robots that would look, move, and respond like humans, similar to those recently depicted on popular sci-fi TV series such as “Westworld” and “Humans”.
Just how people think is still far too complex to be understood, let alone reproduced, says David Eagleman, a Stanford University neuroscientist. “We are just in a situation where there are no good theories explaining what consciousness actually is and how you could ever build a machine to get there.”
But that doesn’t mean crucial ethical issues involving AI aren’t at hand. The coming use of autonomous vehicles, for example, poses thorny ethical questions. Human drivers sometimes must make split-second decisions. Their reactions may be a complex combination of instant reflexes, input from past driving experiences, and what their eyes and ears tell them in that moment. AI “vision” today is not nearly as sophisticated as that of humans. And to anticipate every imaginable driving situation is a difficult programming problem.
Whenever decisions are based on masses of data, “you quickly get into a lot of ethical questions,” notes Tan Kiat How, chief executive of a Singapore-based agency that is helping the government develop a voluntary code for the ethical use of AI. Along with Singapore, other governments and mega-corporations are beginning to establish their own guidelines. Britain is setting up a data ethics center. India released its AI ethics strategy this spring.
On June 7 Google pledged not to “design or deploy AI” that would cause “overall harm,” or to develop AI-directed weapons or use AI for surveillance that would violate international norms. It also pledged not to deploy AI whose use would violate international laws or human rights.
While the statement is vague, it represents one starting point. So does the idea that decisions made by AI systems should be explainable, transparent, and fair. To put it another way: How can we make sure that the thinking of intelligent machines reflects humanity’s highest values? Only then will they be useful servants and not Frankenstein’s out-of-control monster.
11、31. Mary Shelley’s novel Frankenstein is mentioned because it ________.
A fascinates AI scientists all over the world
B has remained popular for as long as 200 years
C involves some concerns raised by AI today
D has sparked serious ethical controversies
答案解析：
答案精析：根据题干中的Mary Shelley和Frankenstein可直接定位至文章首段，第一段第二句指出这部推理小说预示着未来的技术将会引发许多伦理问题。原文中的a remarkable work of speculative fiction指的就是《弗兰肯斯坦》（Frankenstein）这部小说，C项中的concerns对应原文ethical questions，raised by AI对应原文中的raised by technologies，故正确答案为C。
错项排除：A项无中生有，原文中并没有提及这部科幻小说使全世界的人工智能科学家着迷，故排除。B项利用原文第一句中的two centuries作干扰，但原文只是在介绍这部小说的出版时长，并非是提及这部小说的原因，故B项错误。D项为强干扰项，首段第二句最后提到这部小说预示着（foreshadow）未来的技术将会引发许多伦理问题，而并非这本书引发了（has sparked）伦理争论，故D项错误。
长难句分析：Even before the invention of the electric light bulb, the author produced a remarkable work of speculative fiction that would foreshadow many ethical questions to be raised by technologies yet to come.
本句的句子主干为…the author produced a remarkable work of speculative fiction…，主谓宾结构。逗号之前的句子为时间状语，用于表示主句内容发生的时间。主句后面的that引导定语从句，修饰a remarkable work，用于解释这部小说预示了许多伦理问题。句末的to be raised by technologies为后置定语，修饰ethical questions，用于解释这些伦理问题是技术所引发的。
句意为：甚至在电灯泡发明之前，这位作者就已经创作了一部引人注目的推理小说，它预示了未来的技术将引发许多伦理问题。
12、32. In David Eagleman’s opinion, our current knowledge of consciousness ________.
A helps explain artificial intelligence
B can be misleading to robot making
C inspires popular sci-fi TV series
D is too limited for us to reproduce it
答案解析：
答案精析：根据题干中的David Eagleman定位至第四段第一句。大卫·伊格曼提到人们的思想仍然过于复杂，无法被理解，更不用说被复制了。随后他又指出，我们所处的情况是，没有好的理论来解释人类的意识究竟是什么，以及如何才能制造出一台机器来实现这一目标。由此可知，我们对意识的认识是很有限的，并且无法对意识进行复制。D项中的reproduce为原词复现，limited对应原文中的no good theories explaining what consciousness actually is，故正确答案为D。
错项排除：A项无中生有，原文中并未提及人类对意识的认识可以帮助解释人工智能，故A项错误。B项偷换概念，原文说的是没有好的理论可以帮助制造机器，并非是我们对意识的认识会误导机器人的制造，故B项错误。C项利用原文第三段末尾出现的popular sci-fi TV series作干扰，但原文中并未说明人类对意识的认识和科幻电视剧之间有什么联系，这也并非大卫·伊格曼的观点，故C项错误。
13、33. The solution to the ethical issues brought by autonomous vehicles ________.
A can hardly ever be found
B is still beyond our capacity
C causes little public concern
D has aroused much curiosity
答案解析：
答案精析：根据题干中的ethical issues和autonomous vehicles定位至第五段前两句，定位句指出涉及人工智能的伦理问题就在我们身边，并且以自动驾驶汽车为例进行说明。随后又指出了人类在驾驶时所做出的瞬间反应是非常复杂的，第五段最后两句提到如今的人工智能“视觉”远不及人类的复杂，预测每一种可能的驾驶情况是一个非常困难的编程问题。由此可知，对于这一伦理问题，目前仍难以解决，故正确答案为B。
错项排除：A项表述过于绝对，并且原文已经提到了解决方案，只是目前很难实现这一方案而已，并不意味着几乎找不到解决方案，故A项错误。原文中并未提及公众对解决方案的关注与好奇，故C、D错误。
14、34. The author’s attitude toward Google’s pledges is one of ________.
A affirmation
B skepticism
C contempt
D respect
答案解析：
答案精析：根据题干中的Google’s pledges（谷歌的承诺）可定位至原文第七段，但第七段只说明了谷歌的承诺具体是什么，并没有体现出作者的态度。作者在第八段首句提到，尽管这个声明有些含糊，但是它代表着一个起点。由此可知，作者对Google’s pledges持肯定的态度，故正确答案为A。
错项排除：由上述分析可知作者对Google’s pledges的态度是积极的，故排除B、C两项。D项respect（尊重）在原文中并未体现，故排除。
15、35. Which of the following would be the best title for the text?
A AI’s Future: In the Hands of Tech Giants
B Frankenstein, the Novel Predicting the Age of AI
C The Conscience of AI: Complex But Inevitable
D AI Shall Be Killers Once Out of Control
答案解析：
答案精析：本题需要根据全文作答。本文首段通过引用玛丽·雪莱的科幻小说引出文章的主题——新技术所引发的伦理问题（ethical questions）。第二段明确指出人工智能引发的一些问题。第三、四段对人工智能的发展状况进行了阐述，表明我们并不能确定智能化的程度并且无法定义人类的自我意识。随后第五段又指出人工智能所涉及的伦理问题已经触手可及了。全文一直在围绕人工智能（AI）和伦理问题（ethical questions）进行讨论，故正确答案为C。
错项排除：A项属于无中生有，原文中并未提到人工智能的未来掌握在科技巨头手中，故排除。B项中的科幻小说是作者用于引出文章主旨的，并不是文章的中心，故排除B。D项表述偏离文意，文章中最后一句出现了out-of-control，但并没有说如果失去控制，人工智能将成为杀手（killers），故D项错误。
Section Ⅱ Reading Comprehension
States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states.
The Supreme Court’s opinion Thursday overruled a pair of decades-old decisions that states said cost them billions of dollars in lost revenue annually. The decisions made it more difficult for states to collect sales tax on certain online purchases.
The cases the court overturned said that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence such as a warehouse or office, the business didn’t have to collect sales tax for the state. Customers were generally responsible for paying the sales tax to the state themselves if they weren’t charged it, but most didn’t realize they owed it and few paid.
Justice Anthony Kennedy wrote that the previous decisions were flawed. “Each year the physical presence rule becomes further removed from economic reality and results in significant revenue losses to the States,” he wrote in an opinion joined by four other justices. Kennedy wrote that the rule “limited states’ ability to seek long-term prosperity and has prevented market participants from competing on an even playing field.”
The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already. Now, rivals will be charging sales tax where they hadn’t before. Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to. Amazon.com, with its network of warehouses, also collects sales tax in every state that charges it, though third-party sellers who use the site don’t have to.
Until now, many sellers that have a physical presence in only a single state or a few states have been able to avoid charging sales taxes when they ship to addresses outside those states. Sellers that use eBay and Etsy, which provide platforms for smaller sellers, also haven’t been collecting sales tax nationwide. Under the ruling Thursday, states can pass laws requiring out-of-state sellers to collect the state’s sales tax from customers and send it to the state.
Retail trade groups praised the ruling, saying it levels the playing field for local and online businesses. The losers, said retail analyst Neil Saunders, are online-only retailers, especially smaller ones. Those retailers may face headaches complying with various state sales tax laws. The Small Business & Entrepreneurship Council advocacy group said in a statement, “Small businesses and Internet entrepreneurs are not well served at all by this decision.”
16、36. The Supreme Court decision Thursday will ________.
A better businesses’ relations with states
B put most online businesses in a dilemma
C make more online shoppers pay sales tax
D forces some states to cut sales tax
答案解析：
答案精析：根据题干中的Supreme Court decision Thursday和顺序原则可定位至原文首段，该段指出美国最高法院周四做出一项裁决，州政府可以迫使更多的消费者在网上购物时缴纳销售税。C项为原文中force more people to pay sales tax when they make online purchases的同义替换，故正确答案为C。
错项排除： A、B两项在原文中均未提及，属于无中生有，故排除。原文中说的是让消费者支付销售税，从而州政府会得到更多的税收收入，而D项中迫使一些州削减销售税，与原文意思相悖，故D项错误。
17、37. It can be learned from paragraphs 2 and 3 that the overruled decisions ________.
A have led to the dominance of e-commerce
B have cost consumers a lot over the years
C were widely criticized by online purchasers
D were considered unfavorable by states
答案解析：
答案精析：根据题干中的paragraphs 2 and 3可直接定位至原文第二、三段。第二段指出州政府表明之前的政策每年使他们损失数十亿美元的收入，而且这些政策使得州政府很难对某些网上消费者征收销售税。随后第三段也说到如果一家企业将客户购买的商品运送到一个没有仓库或办公室等实体店的州，那么这家企业就不必为该州代收销售税。由此可知，第二、三段的表述都是对各州政府不利的情况，故正确答案为D。
错项排除：A、C两项在原文中均未提及，故排除。原文第三段最后一句说到如果不征收销售税，客户通常要自己负责向州政府缴纳销售税，但大多数人没有意识到自己需要缴纳销售税，很少有人缴纳。由此可知，之前的政策并没有让消费者花费很多，故B项错误。
长难句分析：The cases the court overturned said that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence such as a warehouse or office, the business didn’t have to collect sales tax for the state.
本句的句子主干为The cases…said that，主谓宾结构。主语后面的the court overturned是省略了that/which的定语从句，修饰The cases，用于对裁决作进一步的解释。said的宾语是后面that引导的宾语从句，该宾语从句的主句为the business didn’t have to collect sales tax for the state。其中if引导条件状语从句，用于说明企业不必为该州征收销售税的条件。后面的where引导定语从句，修饰a state，用于进一步解释这个州的特点。
句意为：被法院推翻的两项裁决称，如果一家企业将客户购买的商品运送到该企业没有仓库或办公室等实体店的州，那么这家企业就不必为该州代收销售税。
18、38. According to Justice Anthony Kennedy, the physical presence rule has ________.
A hindered economic development
B brought prosperity to the country
C harmed fair market competition
D boosted growth in states’ revenue
答案解析：
答案精析：根据题干中的Justice Anthony Kennedy和physical presence rule可定位至原文第四段。该段最后一句指出，肯尼迪写道，这项规则“限制了各州寻求长期繁荣的能力，并阻碍了市场参与者公平竞争。”由此可知，正确答案为C。
错项排除：原文是指实体店规则限制了各州寻求长期繁荣的能力，并非是阻碍了经济发展，故A项错误。原文明确指出安东尼·肯尼认为实体店规则的影响是负面的，而B、D两项的影响为正向、积极的，故B、D错误。
19、39. Who are most likely to welcome the Supreme Court ruling?
A Internet entrepreneurs.
B Big chain owners.
C Third-party sellers.
D Small retailers.
答案解析：
答案精析：根据题干中的welcome the Supreme Court ruling以及顺序原则可定位至原文第五段。该段首句直接表明这项裁决对于在许多州都有实体店的大型连锁企业（big chains）来说是一个胜利（victory），因为它们通常已经开始对网上购物征收销售税了。通过原文中的victory可以推断出，大型连锁店对这项裁决的态度是支持的，故正确答案为B。
错项排除：原文末段最后一句指出，这项裁决对小企业和互联网创业者完全没有好处，可见他们并不会欢迎这项裁决，故排除A、D两项。原文第五段最后一句出现了third-party sellers，但并没有说明第三方卖家是否会欢迎这项裁决，故C项错误。
20、40. In dealing with the Supreme Court decision Thursday, the author ________.
A gives a factual account of it and discusses its consequences
B describes the long and complicated process of its making
C presents its main points with conflicting views on them
D cites some cases related to it and analyzes their implications
答案解析：
答案精析：本题需要根据全文作答。文章开篇直接引出最高法院通过新的裁决，征收网上消费的营业税。第二段介绍之前的政策及其后果不利于州政府。第三段描述原来判决涉及到的案例。第四段列举了法官安东尼·肯尼迪的观点，指出以前的裁决有弊端。第五段至第七段描述了新裁决对大型连锁店、各州政府、零售行业等的影响。可见，作者先对最高法院星期四的裁决进行了客观描述，然后说明了它的影响，本题选A。
错项排除： B、C两项属于无中生有，原文并未提及新裁决的过程是否漫长，以及新裁决相互矛盾的观点，故排除B、C。原文第三段首句出现cases，但这里说的是“两项已有几十年历史的裁决”，而对大型连锁店、各州政府、零售行业有影响的是最高法院星期四的裁决，两者无关联，D错。
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