问题 阅读理解

In Germany there are different kinds of high schools.Some prepare students for workers, others prepare them for college. All schools are great places for making friends and learning German.

Short days

Most high schools in Germany begin at about 8:00 a.m. and end at 3:30 p.m. This means your morning will be busy with classes. You will have time to do homework and take part in private(私人的) clubs after school.

Formal setting

In Germany, teachers and students’ relationship is more formal than you might be used to. Teachers are respected and students must use the formal “Sie(德语:您)” when talking to teachers.

Getting to school

Most students take public transport to school or ride a bicycle. Some ares have school buses. It is not common for parents to drive students to school.

Private clubs

In many countries, schools offer official sports and after-school activities. This is less common in Germany. After-school activities are usually organized through private clubs. There are clubs for things like soccer, dance, chair, theatre and almost everything else. Once you are in Germany, ask around at school and talk to other students to find out what private clubs are in your area and meet your interests.

Different states, different schools

Each of Germany’s 16 states has its own slightly different school systems. The school system in Brandenburg will be a little different from the system in Bavaria for example. Where you live, your knowledge level and your age will decide what school you can attend.

小题1:For high school students in Germany, Which is not the common transport to school?

A.School buses

B.Private clubs

C.Public transports

D.Students’ bicycles小题2:In paragraph 3, the underlined word “respected” can be best translated into ________.

A.受人尊敬的

B.令人害怕的

C.高收入的

D.有权势的小题3:From the passage, we can learn from that in Germany ________.

A.all kinds of high schools are for college.

B.age is not important for attending schools.

C.students can take part in after-school activities from 8:00a.m. to 3;30p.m.

D.students can join private clubs to meet their interests by themselves.小题4:What can be the best title for this article?

A.German Private Clubs

B.German Public Transport

C.German High Schools

D.German College Systems

答案

小题1:B

小题2:A

小题3:D

小题4:C

1.       B 细节题。根据Most students take public transport to school or ride a bicycle. Some are have school buses可知提到了公共交通,单车及校车,故B不是很常见,由下文的It is not common for parents to drive students to school也可知道是B。

2.       A 猜测词义题。从下文students must use the formal “Sie(德语:您)” when talking to teachers可知学生对老师讲话时必须用正式用语 “您”,故学生对老师很尊敬,选A。

3.       D 从Some prepare students for workers, others prepare them for college可知有的准备当工人,有的准备上大学,故A错;B答案文章没有讲到;文章提到了课后活动,但没说是上午8点到下午3点30,而是说的上课的时间,故C错;根据Once you are in Germany, ask around at school and talk to other students to find out what private clubs are in your area and meet your interests可知学生可以根据自己的兴趣来选择私人俱乐部,故D正确。

4.       C 主旨题。全文主要讲的是德国中学的情况,包括学校生活,上学方式,私人俱乐部等,故选C。而A,B,D只是文章的一个方面。

单项选择题 A3/A4型题
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,2009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:2009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:

取得保险佣金应纳个人所得税额;