专四

单选题According to the new tax law, any money earned over that level is taxed at the __________ of 59 per cent.

A．ratio 
B．percentage
C．proportion 
D．rate

参考答案：D进入在线模考
【译文】按照新的税收法，凡是收入超过那个标准的都要按59%的税率征税．
【解析】名词词义和用法辨析题。A．rati0“比，比率”，多以具体数据体现两个关系平行的事物的数量之比．所涉及的两个比较项必须同时出现；B．percentage“百分比”，因后面已经出现百分数，可排除此项；C．proportion “比例”，通常用于下列搭配：in proportion to“依照比例；和……相比”；in the proportion of“以……的比例”：D．rate“比率”，通常用于at the rate of“按……的比率”：故选D。

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