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问题 单项选择题

某国公民A有一笔10000美元的费用，按照税法规定，这笔费用既可以记入2004年度，又可以记入2005年度。公民A2004年适用的边际税率为20%，则在预计2005年边际税率为15%的情况下，应该选择将这笔费用( )(假设年利率为5%)。

A．记入2004年度，可以节税571.43美元
B．记入2005年度，可以节税571.43美元
C．记入2004年度，可以节税500美元
D．记入2005年度，可以节税500美元

答案

参考答案：A

解析： 费用记入某一年，可以冲抵当年的利润，因此起到减税的效果。如果费用记入2004年，可以抵税：10000×20%=2000美元，如果费用记入2005年，可以当年抵税：10000×15%=1500美元，考虑货币时间价值，折现到2004年可以抵税为：1500/(1+5%)=1428.57美元。因此，应该选择记入2004．年度，可以节税：2000-1428.57=571.43美元

阅读理解

Her name is Mary. She comes from London. She is in China with her father and mother. Shecan speak a little Chinese. She studies in No. 80 Middle School in Tianjin. She is in the sameschool as her parents (father and mother). She is a good student. She goes to school six daysa week. She likesgetting up early. She doesn't like to be late. She often goes to school veryearly. But today she gets up late. So she gets to the classroom at 7 :30. But there aren't anystudents in it. She is not late. She is still early. It's Sunday today. The students are allat home.

小题1:Mary is from_________.

A．America

B．China

C．No. 80 Middle School

D．England小题2:Mary's parents work in_________.

A．Beijing

B．America

C．Tianjin

D．a factory小题3:Mary doesn't like to_________.

A．go to school

B．be late

C．get up early

D．live in China小题4:Nobody （没有人）is in the classroom because_________.

A．it's Sunday

B．Mary gets to the classroom so early

C．the students are playing outside

D．it's 7:30 now
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单项选择题

收养查找不到生父母的弃婴和儿童的，办理登记的民政部门应当在登记前予以( )

A．通知
B．通报
C．公示
D．公告
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