对企业为员工支付各项免税之外的保险金，应在企业向保险公司缴付

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问题判断题

对企业为员工支付各项免税之外的保险金，应在企业向保险公司缴付时(即该保险落到被保险人的保险账户)并入员工当期的工资收入，按“劳务报酬所得”项目计征个人所得税，税款由企业负责代扣代缴。( )

答案

参考答案：错

解析：对企业为员工支付各项免税之外的保险金，应在企业向保障公司缴付时(即该保险落到被保险人的保险账户)并入员工当期的工资收入，按“工资、薪金所得”项目计征个人所得税，税款由企业负责代扣代缴。

句型转换

句型转换，按每小题后的要求改写下列句子。

1. The discussion continued after a break. (改为同义句)

After a break, we ______ ______ ______.

2. Kunming isn't supposed to be very hot all year round. (改为疑问句)

______ Kunming ______ to be very hot all year round?

3. You'd better bring a lot of money with you if you have made up your

mind to take a trip to Europe. (改为同义句)

______ plenty of money with you if you ______ ______ to take a trip to Europe.

4. Where does he hope to go on vacation? Can you tell me? (合并为含宾语从句的复合句)

Can you tell me ______ ______ ______ ______ go on vacation?

5. The story is very interesting. It attracts a great number of readers. (改为同义句)

The story is ______ ______ that it attracts a great number of readers.

单项选择题

大规模可编程器件主要有FPGA、CPLD两类，下列对CPLD结构与工作原理的描述中，正确的是（）。

A.CPLD是基于查找表结构的可编程逻辑器件

B.CPLD即是现场可编程逻辑器件的英文简称

C.早期的CPLD是从FPGA的结构扩展而来

D.在Xilinx公司生产的器件中，XC9500系列属CPLD结构