问题 单项选择题

一、家庭基本情况
严伟先生,现年45岁,国内某公司财务主管,每年税后收入10万元,有五险一金,已在该公司工作10年。
太太年前因病去世。儿子严杰有10岁,严先生单位每月补助300元,直至严杰18岁上大学。目前严先生与儿子的年基本生活支出3万元(父子各1.5万元),学费年支出3000元。
二、资产负债状况
虽然太太享受公费医疗,但是过去几年中,为了给妻子治病而花费的看护费用、营养费、其他医疗费用,使得严先生家庭财富大大缩水。经过清点,严先生现有银行活期存款2万元(紧急备用金),股票成本价8万元,现市值5万元,自住65平米房屋一套,3年前购买时价值50万元,贷款20万元,贷款利率6%,10年还清,按月本利平均摊还。
三、理财目标
1.把儿子培养成才,希望儿子在国内读完大学后,出国念硕士。
2.为60岁退休准备养老金。
3.赡养父母10年,预计每年费用现值2万元。
4.计划退休后每年出国旅游一趟,持续10年,每年旅行费用现值2万元。
四、假设条件
1.相关信息如下:
·预计工作收入增长率5%。
·通货膨胀率3%。
·其他支出增长率3%。
·国内学费增长率6%。
·国外学费增长率8%。
·房价成长率3%。
·房屋折旧率2%。
2.目前国内大学的本科4年学费总计4万元,硕士两年合计3万元,国外大学的本科4年学费总计50万元,硕士两年合计30万元。
3.退休后生活费是退休前的80%,余寿25年;退休前投资报酬率8%;退休后投资报酬率5%。

如果两年后严先生再婚,妻子陈女士带来了一个未成年的女儿小娟,重新组成一个新的家庭,严先生此时的法定第一顺位继承人为______。

A.严杰、严先生父母、陈女士
B.严杰、严先生父母、陈女士、小娟
C.严杰、陈女士、小娟、过世太太的父母
D.严杰、严先生父母、过世太太的父母

答案

参考答案:B

解析: 法定的第一顺位继承人:子女、父母、配偶。而继子女与继父母之间是否可以相互继承遗产,主要看继父母与继子女之间是否形成了抚养关系,形成抚养关系的可以继承继父母的遗产,未形成抚养关系的,则不能相互继承遗产。

阅读理解

阅读理解

     Where do most writers get their ideas? For Yoshiko Uchida, it all began with Brownie, a

five-month-old puppy. So excited was Yoshiko by Brownie’s arrival that she started keeping a

journal, writing about all the wonderful things Brownie did and the progress he made.

     Soon she was writing about other memorable events in her life, too, like the day her family got their

first refrigerator. She also began writing stories, thanks to one of her teachers. Yoshiko wrote stories

about animal characters such as Jimmy Chipmunk and Willie the Squirrel. She kept on writing, sharing

the kitchen table with her mother, who wrote poems on scraps of paper and the backs of envelopes.

     Yoshiko grew up in the 1930s in Berkeley, California. Her parents, both of whom had been born in

Japan, provided a loving and happy home for Yoshiko and her sister. They also provided a stream of

visitors to their home who later found their way into Yoshiko’s stories. One visitor who later appeared

in several of Yoshiko’s stories was the bad-tempered Mr. Toga, who lived above the church that her

family attended. Mr. Toga would scold anyone who displeased him. The children all feared him and

loved to tell stories about how mean he was and how his false teeth rattled (咯咯响) when he talked.

     Yoshiko also included in her stories some of the places she visited and the experiences she had.

One of her favorite places was a farm her parents took her to one summer. The owners of the farm,

showed Yoshiko and her sister how to pump water from the well and how to gather eggs in the

henhouse. They fed the mules that later pulled a wagon loaded with hay while Yoshiko and the others

rode in the back, staring up at the stars shining in the night sky. Yoshiko, who lived in the city, had

never seen such a sight. As Yoshiko gazed up at the stars, she was filled with hope and excitement

about her life. The images of that hayride stayed with her long after the summer visit ended, and she

used them in several of her stories.

     The experiences Yoshiko had and the parade of people who marched through her young life

became a part of the world she created in over twenty books for young people, such as

The Best Bad Thing and A Jar of Dreams. Because of such books, we can all share just a little bit

of the world and the times in which this great writer grew up.

1. The author tells about Mr. Toga’s false teeth in Paragraph 3 in order to ____________.

A. show health care was not good enough in Berkeley during the 1930s

B. provide an interesting detail in Yoshiko’s life and stories

C. show Yoshiko’s young life was difficult and frightening

D. tell about a beloved relative who helped Yoshiko learn how to write

2. In Paragraph 4 “the stars” probably refer to ____________.

A. family relationships

B. terrors in the night

C. limitless possibilities

D. sacrifices to benefit others

3. What does the underlined part in the last paragraph mean?

A. Yoshiko loved to write about parades.

B. Yoshiko met many interesting people.

C. Yoshiko liked to go for long walks with others.

D. Yoshiko preferred to talk to her pets instead of to people.

4. What is the main idea of this story?

A. People who live in the city should spend as much time as they can in the country.

B. Writers like Yoshiko Uchida must communicate with as many writers as possible.

C. Those who move to the United States often miss their homelands for many years.

D. Writers like Yoshiko Uchida look to the richness of their lives for writing sources.

单项选择题