关于股利政策，下列叙述有误的是( )
A．股利政策是指股份公司对公司经营获得的盈余公积和应付利润采取现金分红或派息、发放红股等方式回馈股东的制度与政策
B．股利政策通常涉及现金股利、股票股利和4个重要日期
C．对于现金股利，股东不需支付利息税
D．获取股票股利暂免纳税
参考答案：C
解析： 现金股利是指股份公司以现金分红方式将盈余公积和当期应付利润的部分或全部发放给股东，股东为此应支付利息税。
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| Sharon is a 1 girl. Today Mr and Mrs Black are 2 her to the amusement park(游乐场). The amusement park is 3 far from 4 home. So they are taking the subway to go there. There are only a few people on the train. They are all sitting 5 their seats. Sharon is happy. She is looking 6 from the window. "Come here and 7 , "Mr Black says. "I want this train can go 8 faster, then I can play in the park. " It takes about forty minutes to arrive at the park. They 9 the tickets and go in. At noon, the Blacks are sitting 10 the table in the park. They're having lunch happily. | |||
| ( )1. A. ten year old ( )2. A. taking ( )3. A. quite ( )4. A. their ( )5. A. at ( )6. A. out ( )7. A. stands up ( )8. A. much ( )9. A. find ( )10. A. in | B. ten-year-old B. carrying B. a lot B. they B. for B. in B. sit down B. more B. sell B. at | C. ten-years old C. having C. much C. them C. on C. for C. to sit down C. most C. lose C. on | D. ten-years-old D. bringing D. a few D. her D. in D. outside D. standing up D. the most D. buy D. under |