问题 单项选择题

对于个人负债的评估,下列说法正确的是()。

A.任何个人所得税的应付税金项目都不构成个人负债

B.个人负债所欠余额的当前价值始终保持不变

C.个人负债必须按照历史价值或者历史价值扣除已还款后的价值计价

D.利率的变化对个人负债的当前价值产生影响

答案

参考答案:D

解析:

A项,在我国,以工资为主要收入的个人,一般是通过单位代缴个人所得税,这部分人的负债没有此项;但对自由职业者、小业主等,需要自行纳税,这部分人就要根据收入或者利润计算出应纳税额,作为负债进行统计;B项,个人负债所欠余额的当前价值是随市场价值变化而变化的;C项,个人的所有负债应该按照当期利率计算的所欠余额的当前价值计价。

阅读理解

阅读理解。

     Many years ago, a rich man found that someone was taking valuable things from his house. He locked

all the doors and all the windows. Still the things went. It must be one of the servants! How could he catch

the servant? He thought of a good plan.

     Late one evening. When it was dark, he called all the servants together,"There is a thief in the house, but

I know how to catch him." He said. "In the next room there is a square box. In that box there is a chicken

which is magic. Each of you must go into the room alone. It is quite dark in the room. You must feel your way

to the table and press the first finger of your right hand on the top of the box. If you are not the thief, nothing

will happen. If you are the thief, the chicken will make such a loud sound that everyone in the house will hear

it."Some of the servants said that they did not want to do this. They were frightened of the magic chicken. But

the man said that they must do what he said. If they had done nothing wrong. They had nothing to fear.

     So the servants went into the dark room one at a time, while the rest listened carefully. Soon everyone had

been in the room. but the chicken made no sound."Good" said the man."Now I know who the thief is! The

servants looked very surprised."Show me your right hands! The chicken did not make a sound for a very good

reason. There is no chicken in the box at all! But the top of the box was covered with paint. You all have paint

on your fingers, except for one person. That person is the thief, and he was afraid to put his finger on the

box." He pointed to one of the servants. "Your finger is clean! You are the thief!"

1. Were the rich man call all the servants together?

A. Yes, they were.

B. No, they weren't.

C. I don't know.

2. When did the rich man call all the servants together?

A. In the morning

B. In the afternoon

C. In the evening

3. Did the rich man catch the thief at last?

A. Yes, he did

B. No, he didn't

C. He gave up the plan

4. Which of the following is NOT true?

A. There was paint on the box.

B. All of the servants touched the box.

C. All of the servants went into the dark room.

5. What do you think of the rich man?

A. Brave.

B. Clever.

C. Friendly.

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