问题 判断题

《证券法》规定的证券服务机构是证券公司。()

答案

参考答案:

单项选择题

In the United States and in many other countries around the world, there are four main ways for people to be (91) about developments in the news: newspapers, magazines, and radio or television news broadcasts. A person may use one, or all, of these (92) for information. Each source is useful in its (93) way. Newspapers and magazines can give much information about a particular event. They may (94) some history of the event, some of its (95) , some of its effects, or perhaps give an (96) or point of view on a particular development. Radio and television can help a person to be well informed about what is happening each day. It is also (97) to listen to radio or watch TV (98) do something else at the same time. Many people can listen to the news on their car radio while driving (99) . For the student of English as a foreign language, an English language newspaper may be the most helpful news source that will also (100) you practice in reading English.
Most daily English language newspapers are not very hard to find. They are interesting and helpful in many (101) . In some of them, you may be able to find news about your (102) country. You will find news and information about important national and international political (103) . (104) what you are interested in, you can probably find something in the newspaper about it. A(n) (105) in the newspaper may help you solve a problem. Other stories may be about good movies, concerts, or TV shows.
Usually, an English language newspaper has several (106) or parts. Each part of the newspaper (107) stories about different kinds of news. Some sections have a lot of advertisements which may be helpful if you want to save money. By reading the advertisements, you may find something you want (108) sale. Or you may find that two stories are advertising the (109) thing, but at one store the price is lower. Other sections may have (110) advertisements or have only a specific type of advertisement to interest the people.

A.developments

B.progresses

C.improvements

D.breakthroughs

问答题

张某系北京市居民,具有注册会计师资格、保险从业资格,2010年取得如下所得:
(1)利用业余时间进行保险业务推销,8月份取得佣金38500元,其中展业成本为19250元;
(2)年前受赠一套门面房,鉴于房市不景气,在年底转让,取得收入280000元,相关数据如下:受赠时的市场价格为248000元,受赠和转让过程中缴纳的相关税金和费用为30000元;
(3)所在单位为职工自建住房,张某获得1套,支付价款52800元,该套住房的建筑成本为89000元,张某停薪留职,取得基本生活费用每月500元;
(4)年底为某企业提供财务顾问服务,取得税后报酬30000元,与其报酬相关的个人所得税由该企业承担;
(5)张某在市区内开办了一家个人独资企业,主营运输劳务。
2010年初,该独资企业报表显示:2010年度运输劳务收入为400000元,成本费用税金等支出合计360000元,年底经聘请的会计师事务所审计,发现下列问题:
①张某在其中列支工资30000元;
②该企业在年底为张某爱人购买一辆小汽车,发票注明价款为78900元;
③该企业计提了坏账准备30000元,计入了管理费用;
④该企业的业务招待费列支23000元;
⑤为某餐饮企业提供运输,收入8500元,双方协商,独资企业下年在餐饮企业消费的账款抵顶,企业没有记账。
(其他相关资料:除题目明确的税种外,不考虑其他税种。)
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。

独资企业应纳税所得额;