| 案例七：彭教授准备将自己多年来的学术成果交给一家出版社出版，预计稿酬所得为18000元。 根据案例七，回答27～31题： |
按照上题的系列丛书方案来出版，能节税( )元。
A．56
B．90
C．128
D．168
参考答案：A
解析： 分成五本出版时，应纳税=[(18000÷5-800)×20%×(1-30%)]×5=1960(元)，节税=2016-1960=56(元)。
| 完形填空。 | ||||
| From the time each of my children started school, I packed their lunches. And in each lunch, I 1 a note. Often written on a napkin (餐巾), it might be a thank-you for a 2 moment, a reminder of something we were happily expecting, or a bit of 3 for the coming test or sporting event. In early grade school they 4 their notes. But as children grow older they becomes self-conscious (有自我 意识的), and 5 he reached high school, my older son, Marc, informed me he no longer 6 my daily notes. Telling him that he no longer needed to 7 them but I still needed to write them, I 8 until the day he graduated. Six years after high school graduation, Marc called and asked if he could move 9 for a couple of months. He had spent those years well, graduating from college, 10 two internship (实习) in Washington, D.C., and 11 , becoming a technical assistant in Sacramento, 12 short vacation visits, however, he had lived away from home. With his younger sister leaving for college, I was 13 happy to have Marc back. Since I was 14 making lunch for his younger brother, I 15 one for Marc, too. Imagine my 16 when I got a call from my 24-yere-old son, 17 his lunch. "Did I do something 18 ? Don't you love me 19 , Mom?" were just a few of the questions he threw at me as I 20 asked him what was wrong. "My note, Mom," he answered. "Where's my note?" | ||||
|