Question

3．

BORDER CROSSINGS While there are no restrictions on zhe amount of money that you can bring across the border．you must report to both the US and Canadian border services amounts equal to or greater than 10.000． PERSONALEXEMPTIONS（免税） ON PURCHASES AMERICANS RETURNING TO THEUS Lessthan48hours：200 US 48 hours or more：800USduty-freepersonalexemption． next 1.000 US at 3% Including up to 100 cigars and 100 cigarettes． CANADIANS RETURNING TO CANADA Less than 24 hours：50CAN 48hoursormore：400 CAN Including up to 100 cigars and 200 cigarettes． 7 days or more：$ 750 CAN Including up to 100 cigars and 200 cigarettes． DOCUMENTATION NEEDED FOR BORDER CROSSING LAND OR SEA TO THE US（INCLUDING FERRIES） A valid passport or passport card，or a NEXUS card． （A NEXUS card is a Tru sted Traveler Program that provides quick travel for pre-approved，low risk travelers through special lanes．） A recent Washington State，New York or BC driver's license． Note：Ch ildren 15 years of age and younger require only a birth certificate or copy．（Certified copies are not required but are advised．） AIR TRAVEL TO THE US A valid passport，an Air NEXUS card，or a U．S．Coast Guard Merchant Marine Document．

64．If a Canadian who is on a 7-day trip to New York buys 800CAN worth of goods，howmuch should he pay tax on when returning home？D

A．800CAN

B．750CAN

C．400CAN

D．50CAN

65．For an American citizen on a2-day tour of Canada，how much tax does he have to pay on 1.600US worth of purchases when returning to the US？A

A．24US

B．48US

C．52US

D．200US

66．What documentation should a couple with a 7-year-old child carry when they drive a car from Canada to America？C
A．ABC driver's license，an Air NEXUS card，and a birth certificate．
B．An Air NEXUS card，a U．S．Coast Guard Merchant Marine Document，and a birth certificate．
C．Two vaild passport crads and a certified copy of a birth certificate．
D．A NEXUS card，a U．S．Coast Guard Merchant Marine Document，and a certified copy of a birth certificate．

Answer 1

分析 本文介绍了美国和加拿大在处境方面的一些问题，虽然美国和加拿大对出境所携带的现金数量没有限制，但是必须向两国的过境服务处汇报．同时文章介绍了一些出境购买东西时免税和纳税的相关知识．

解答 64．D 细节理解题．根据标题"CANADIANS RETURNING TO CANADA"下的第三点"7 days or more：750CAN"可知，750 CAN是免税的，所以当他回国时，需要付800CAN-750CAN=50CAN，故选D．
65．A细节理解题．根据标题"AMERICANS RETURNNING TO THEUS"下的第二行"48hoursormore：800 US duty-free personal exemption，next 1，000USat3%"可知，800 US 免税，而除800以外的800到1000以内需交3%的税，所以需要付（1600US-800 US）×30%=$ 24 US，故选A．
66．C 细节理解题．根据标题"LAND OR SEA TO THE US （INCLUDING FERRIES）"下的第一行"A valid passport or passport card，or a NEXUS card．"可知这对夫妇需要两个有效的护照．再由下文的NOTE中的"Ch ildren 15 years of age and younger require only a birth certificate or copy．"可知15岁以下儿童只需要一个出生证明或复印件，故选C．

点评 本文是广告布告类阅读，主要考查细节理解题．做题时，首先看题目要求我们理解什么细节，找出关键词，运用寻读的技巧迅速在文章里找出相应的段落、句子或短语．认真比较选项和文中细节，在正确理解细节的前提下，确定最佳答案．