问题 完形填空
Valentine’s Day may come from the ancient Roman feast of Lupercalia.   36  the fierce wolves roamed nearby, the old Romans called   37  the god Lupercus to help them. A festival in his   38  was held on February 15th. On the eve of the festival the   39  of the girls were written on   40  of paper and placed in jars. Each young man   41  a slip. The girl whose name was   42  was to be his sweetheart for the year.
Legend   43  it that the holiday became Valentine’s Day   44  a Roman bishop named Valentine. Emperor Claudius II   45  the Roman soldiers NOT to marry or become engaged. Claudius felt married soldiers would   46  stay home than fight. When Valentine   47  the Emperor and secretly married the young couples, he was put to death on February 14th, the   48  of Lupercalia. After his death, Valentine became a   49 . Christian bishop moved the holiday from the 15th to the 14th—Valentine’s Day. Now the holiday honors Valentine   50  of Lupercus.
Valentine’s Day has become a major   51  of love and romance in the modern world. The ancient god Cupid and his   52  into a lover’s heart may still be used to   53  falling in love or being in love. But we also use cards and gifts, such as flowers or jewelry, to do this.   54  to give flower to a wife or sweetheart on Valentine’s Day can sometimes be as   55  as forgetting a birthday or a wedding anniversary.
小题1:
A.WhileB.WhenC.ThoughD.Unless
小题2:
A.uponB.backC.offD.away
小题3:
A.honorB.beliefC.handD.way
小题4:
A.problems B.secretsC.names D.intentions
小题5:
A.rolls B.pilesC.works D.slips
小题6:
A.castB.caught C.drewD.found
小题7:
A.givenB.chosenC.electedD.delivered
小题8:
A.tellsB.meansC.makesD.has
小题9:
A.afterB.sinceC.asD.from
小题10:
A.orderedB.appealedC.imaginedD.believed
小题11:
A.otherB.simplyC.ratherD.all
小题12:
A.dislikedB.resistedC.defeatedD.dishonored
小题13:
A.celebrationB.arrangementC.feastD.eve
小题14:
A.goat B.saintC.modelD.weapon
小题15:
A.becauseB.madeC.insteadD.learnt
小题16:
A.partB.representative C.judgmentD.symbol
小题17:
A.storyB.wanderC.arrowD.play
小题18:
A.describeB.requireC.demandD.alarm
小题19:
A.KeepingB.DisapprovingC.SupportingD.Forgetting
小题20:
A.constructive B.damaging C.strengtheningD.responding
答案

小题1:B

小题1:A

小题1:A

小题1:C

小题1:D

小题1:C

小题1:B

小题1:D

小题1:A

小题1:A

小题1:C

小题1:B

小题1:D

小题1:B

小题1:C

小题1:D

小题1:C

小题1:A

小题1:D

小题1:B

选择题
不定项选择

王某自2014年1月1日承包了某市区的一家招待所,承包期限两年,根据协议在承包期间不变更招待所工商登记,王某每年上交承包费20万元,年终经营成果归王某所有。2015年1月,王某向主管税务机关上报招待所有关纳税资料,账面记录显示:2014年营业收入2000000元,营业成本1200000元,营业税、城建税和教育费附加合计缴纳110000元,期间费用合计700000元,计算结果为2014年发生亏损10000元。经税务师审核,发现下列问题:

(1)上报的全年营业收入中,少记了营业收入300000元和出租仓库取得的租金100000元。

(2)在成本费用中共计列支工资300000元,其中包括王某每月工资5000元(属于合理范围),当年实际发生职工工会经费7000元、职工福利费50000元、职工教育经费7000元。

(3)当年发生的业务招待费60000元、广告费和业务宣传费250000元均全部在期间费用中列支。

(4)2014年3月份为其管理部门购入固定资产6台,成本60000元,当月安装投入使用,企业将其成本一次性列入管理费用。(按税法规定该固定资产使用期限5年,残值率5%)

(5)2014年12月份因管理不善损失一批库存原材料,其购入时的含税金额为117000元,同时被消防部门罚款10000元,取得保险公司给予的赔偿款80000元。以上事项未在账面上反映。

(6)另外,王某2014年6月份购买某上市公司股票,2014年取得股息50000元,并于当年12月份卖出。

根据上述资料,回答下列问题:

2014年王某共应缴纳个人所得税()元。

A.20942.4

B.13972.5

C.19426.25

D.12406.2