2. 职称英语
  3. The guiding principles of the tax plan released by the Treasury Department could

The guiding principles of the tax plan released by the Treasury Department could

游客2024-01-13  7
问题 The guiding principles of the tax plan released by the Treasury Department could have even a greater significance for the economy than the particulars of the plan.
选项 A、even a greater significance for the economy than
B、a significance that is even greater for the economy than
C、even greater significance for the economy than have
D、even greater significance for the economy than do
E、a significance even greater for the economy than have
答案 D
解析 可断定比较对象是the guiding principie of the plan和the particulars of the plan。A、B中有两个主要错误，significance是不可数名词，前面用a修饰不对；另外，than之后未补出谓语动词。问题的关键在于than之后补出的动词应是什么样的形式?than之前could have是对现在事实的一种虚拟(因为该计划已颁布[released]，所以不会是对将来事实的虚拟)，那么than之后应补出与一般现在时相对应的助动词do(particulars是复数形式)，C中补出的have则是代表现在完成时，表明particulars的动作是一个从过去持续到现在的动作，这从文中找不到任何时间暗示和意思上的暗示；再退一步说，若此处补出have，势必未划线部分的could have就应改为could have had因为从常理上讲，计划的指导原则与计划的条款应是同时生效，时态上不应有任何差异。
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