问题 单项选择题

2010年2月中国公民赵先生买进某公司债券20000份,每份买价8元,共支付手续费800元;11月份卖出10000份,每份卖价8.3元,共支付手续费415元;12月底其余债券到期,取得债券利息2700元。赵某2010年以上收入应缴纳个人所得税( )元。

A.977
B.940
C.697
D.437

答案

参考答案:A

解析: 财产转让所得应纳税=[10000×8.3-415-10000×8-800/2]×20%0=437(元);股息红利所得应纳税=2700×20%=540(元),合计为977(元)。

阅读理解

[1] Many good reasons for parents to send their children to camps.

[2]When children go to camp, they are on their own, sometimes for the very first time in their lives. They have to decide what to wear, what to eat and which activities to participate in. As a result they develop confidence and independence.

[3]As self-respect develops from learning to be on their own, children continue to try new activities. Also it is possible that they will engage in what they are unfamiliar with. In school, children do not experience success in the same way. Camp can be a school without failure because just having fun makes them a success.

[4]One of the greatest benefits of a camp experience is that children develop social skills. In a camp setting, a good counselor will make sure that every camper is included in the activity and that each child interacts with the others in a positive way. They learn to give and take, and they learn how to work and cooperate. Something as simple as clean-up, is not only there to get the cabin clean, but to promote a team atmosphere of working together which in turn results in friendship.

[5]The obvious benefit of camp is that campers make long lasting friendships. These friendships can often be unique and special because campers are living with each other and see the true personalities. Children learn to see others from a different viewpoint. Children tend to be accepted for who they are and do not have to be concerned about what they wear, what they are good at and how they look. This is because in a camp setting, respect and caring finally win out over materialistic objectives. 

[6]In a word, camp does give children fun, friends and fulfillment.

小题1:What do you think may be the best title for this passage? (No more than 10 words)

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小题2:The underlined phrase “on their own” in Paragraph 2 can be replaced by ________.

(No more than one word)

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小题3:According to Paragraph 3, what makes camping different from a school?

(No more than 10 words)

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小题4:What is the main idea of Paragraph 4? (No more than 10 words)

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小题5:According to Paragraph 5, why can camping improve friendship? (No more than 10 words)

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单项选择题