小伙伴们，雅思考试大家复习的怎么样了呢？下面是帮考网分享的一些雅思考试阅读部分的复习资料，一起来看看吧！

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If you’re one of the legions of slim, fit and healthy people whose BMI (Body Mass Index) makes them ‘technically’ overweight, this story will be music to your ears. A new test is about to launch — called the ABSI.

很多人BMI指数(身体质量指数)“超重”，实际上却健康苗条。如果你也是其中的一员的话，那么下面的这个新研究可能会让你觉得很中听。一种新的测试体重的指数诞生了。

BMI is calculated by dividing your weight (in kilograms) by your height (in metres) squared. It has been widely criticised for years.

BMI指数(身体质量指数)的测量方式是：体重(千克)/身高(厘米)的平方。而近年来，这一指数受到的非议颇多。

‘The BMI is flawed because it doesn’t take into account where you carry fat or how muscular you are,’ says Sue Baic, a dietician from Bristol University. ‘A woman with a fat stomach, thick waist and skinny arms and legs could be deemed a healthy weight — yet people who carry fat around their mid-section are more at risk of heart disease, diabetes and even certain cancers.’

来自布里斯托大学的营养学家Sue Baic表示，“BMI指数是有缺陷的，因为它没有办法说明人体内有多少脂肪或多少肌肉。比方说，一名女性她肚子肥大却四肢纤细，而她的BMI指数有可能显示的就是健康。然而，腰腹部肥胖的人群患心脏病、糖尿病和某些癌症的危险性更大。”

To calculate your ABSI you take your waist measurement (in centimetres) and divide that by the square root of your height (in centimetres) multiplied by the square of the cube-root of your BMI.

而新推出的ABSI指数是这么计算得出的：腰围(厘米)/[身高(厘米)的平方根乘以BMI的立方根的平方]。

‘It’s a very complicated formula!’ says Sue. ‘But an online calculator is in development. I think it’s a brilliant measure of how healthy you are and it could end up replacing BMI.\'

营养学家Sue表示，“这是一个很复杂的公式，但是网络计算器发展得很快，可以帮你算出来。这是个天才的计算方式，能够告诉你，你到底有多健康。以后它会代替BMI指数的。”

参加伦敦奥运会的美国选手获得奖牌后尽享风光的同时，美国国税局已经盯上他们了。获得奖牌的选手所交税额是综合奖牌本身市值和获得的奖金总数后计算得出的，税率为35%。获得金、银、铜牌的美国选手获得的奖金分别为2.5万、1.5万和1万美元，而金、银、铜牌的市值为675、385和5美元，由此他们要交的税分别为8986、5385和3500美元。佛罗里达州一位参议员听闻这一报道后专门上交提案，建议对这些得奖运动员免于征税。他表示，美国的税法很复杂，而且经常被用来当作惩罚成功人士的工具。

When Olympic medalists return to the United States, they\'re in high demand. Everyone, from Michael Phelps to a bronze medalist in judo will be sitting for television interviews, talking to newspapers, going to assemblies at local schools and celebrating with friends, family and young athletes. They\'ll also draw some unwanted interest from everyone\'s favorite bureaucrats: the Internal Revenue Service (IRS).

American medalists face a top income tax rate of 35 percent. Under U.S. tax law, they must add the value of their Olympic medals and prizes to their taxable income. It is therefore easy to calculate the tax bite on Olympic glory.

At today’s commodity prices, the value of a gold medal is about $675. A silver medal is worth about $385 while a bronze medal is worth under $5.

There are also prizes that accompany each medal: $25,000 for gold, $15,000 for silver, and $10,000 for bronze.

The Weekly Standard, a conservative news magazine, ran the numbers and tabulated that the tax bill on a gold is $8,986, silver is $5,385 and bronze is $3,500.

They note that Missy Franklin, an amateur who has yet to cash in on her fame with endorsements, already owes $14,000 in taxes from her gold and silver medal. By the time the Games are finished, Franklin\'s tax bill could reach $30,000.

Florida senator Marco Rubio reacted to the story on Wednesday, proposing a bill that would leave athletes exempt from the federal tax. "Our tax code is a complicated and burdensome mess that too often punishes success, and the tax imposed on Olympic medal winners is a classic example of this madness," he told reporters.

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