问题 阅读理解

You may know the song Happy Birthday very well. But do you know about its writer? It was written by an American girl. And she became very rich after that.

When she was a child, she was poor. Once, she was invited to her friend’s birthday party. She was pleased but sad because she didn’t have enough money to buy a gift for her.

“The party is coming soon, but now I have little money.” Tears ran down her face.

Later that night she was in bed, thinking about the gift when the door opened and her grandma came in.“ What happened? ” her grandma asked. Hearing the girl’s story, she said, “Don’t worry. I think I can help you. How about singing a song together? Happy birthday to …”What a beautiful song! They sang and sang. Suddenly she woke up. It was a dream! She decided to write it down at once and sing it to her friends at the party.

When she sang the song at the party the next day, her friends were very happy. “How wonderfully you sing! We haven’t heard such a beautiful song before. Thank you for giving me the special gift.” said her friend. And they learnt to sing it together. Later the girl became well-known in America.

小题1:The song Happy Birthday was written by                    .

A.an American girl

B.an American girl’s grandma

C.an American boy

D.an American girl’s friend小题2:The girl was sad because                     .

A.she didn’t want to go to the party.

B.she would be busy that day.

C.she didn’t have enough money to buy a gift.

D.she wasn’t invited to the party.小题3:What gift did she give her friend?                    

A.A flower.

B.A toy.

C.An interesting book.

D.A song.小题4:What did her friends think of the song?  It was                 .

A.boring

B.beautiful

C.exciting

D.interesting小题5:Which of the following is TRUE?

A.The girl was still poor after writing the song .

B.The girl sang the song with her grandpa in her dream.

C.The girl’s friends had heard the song before.

D.The girl became famous because of the song.

答案

小题1:A

小题2:C

小题3:D

小题4:B

小题5:D

小题1:根据第一段第三句It was written by an American girl.可知。   

小题2:根据第二段的第二句可知。  

小题3:根据最后一段第一句可知。  

小题4:根据最后一段第三句We haven’t heard such a beautiful song before. 可知。  

小题5:根据最后一段最后一句Later the girl became well-known in America. 可知。

判断题
问答题

公民张某是某高校教授,2010年取得以下各项收入:
(1)该企业实行年薪制,张某每月取得工资3000元,12月取得年终效益工资64000元和生育津贴780元;
(2)4月份出版一本专著,取得稿酬40000元,李某当即拿出10000元通过民政部门捐给灾区;
(3)5月份为B公司进行营销筹划,取得报酬35000元,该公司决定为张某负担个人所得税;
(4)7月份出访美国,在美国举办讲座取得酬金收入折合人民币8300元,主办方扣缴了个人所得税折合人民币415元;出访美国期间通过协商将其另一本专著翻译成英文出版,获得版权收入折合人民币37350元,在美国该项所得已纳个人所得税折合人民币6249.90元;
(5)通过拍卖行将一幅珍藏多年的名人字画拍卖,取得收入80000元;
(6)从A国取得股息所得折合人民币4000元,已在A国缴纳个人所得税200元;从B国取得特许权使用费所得人民币3000元,已在B国缴纳个人所得税500元;
(7)另承包一国有企业,当年经营取得收入500000元,相应的扣除项目为320000元,其含有业务招待费8000元、广告费和宣传费80000元、工资薪金90000元(其中含有承包者的工资30000元)、上缴的承包费100000元。承包协议约定,承包经营成果全部归承包者所有。
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数。

计算张某出版专著应纳个人所得税税额;