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问题 单项选择题 案例分析题

安小姐在一家事业单位工作，每月获得收入1800元。另外，安小姐为甲公司提供咨询服务，兼职所得为每月3000元。

下列关于安小姐个人所得税的说法，正确的是（）

A.从单位获得的收入需缴纳个人所得税

B.兼职所得按“工资、薪金”所得缴纳个人所得税

C.兼职所得按“劳务报酬所得”缴纳个人所得税

D.从单位获得的收入和兼职所得应合并计算缴纳个人所得税

答案

参考答案：C

解析：A项，自2011年9月1日起，中国内地个税免征额调至3500元。而安小姐从单位获得的收入1800元低于免征额，因此不需缴纳个人所得税；BC两项，为甲公司提供咨询服务，没有固定的雇佣关系，应按“劳务报酬所得”缴纳个人所得税；D项，从单位获得的收入和兼职所得不能合并计算个人所得税。

多项选择题

甲公司为上市公司，于20×7年1月1日销售给乙公司产品一批，价款为2 000万元，增值税税率为17%。双方约定3个月付款。乙公司因财务困难无法按期支付。至20×7年 12月31日，甲公司仍未收到款项，甲公司未对该应收账款计提坏账准备。20×7年12月31日，乙公司与甲公司协商，达成债务重组协议如下：
(1)乙公司以现金偿付甲公司100万元债务。
(2)乙公司以A种产品按公允价值抵偿部分债务，A产品账面成本为500万元，公允价值为580万元，公允价值与计税价格相同，增值税税率为17%。产品已于20×7年12月 31日运抵甲公司，甲公司向乙公司另行支付增值税进项税额。
(3)乙公司以200万股普通股偿还债务，每股面值为1元，活跃市场上的每股市价为3元。甲公司因此持有乙公司5%的股权份额，并拟长期持有，双方已于20×7年12月31日办妥相关手续。
(4)甲公司同意免除乙公司剩余债务的20%并延期至20×9年12月31日偿还，并从 20×8年1月1日起按年利率4%计算利息。但如果乙公司从20×8年起，年实现利润总额超过200万元，则年利率上升为5%。如果乙公司年利润总额低于200万元，则仍按年利率 4%计算利息。乙公司20×8年实现利润总额220万元，20×9年实现利润总额150万元。乙公司于每年年末支付利息。假定乙公司该或有支付义务符合预计负债的确认条件。
要求：根据上述资料，不考虑其他因素，回答以下问题。

下列有关乙公司债务重组的会计处理中，正确的有( )。

A．应先以支付的现金、转让的A产品的公允价值、债务转为资本的公允价值冲减重组债务的账面价值，余额与重组后债务的公允价值进行比较，计算债务重组利得

B．以转让A产品偿还债务的，抵债金额为500万元

C．以债务转为普通股方式偿还债务的，抵债金额为600万元

D．重组后债务的公允价值为848万元

E．以修改其他债务条件重组的，涉及的或有支付义务，乙公司应确认的预计负债金额为8.48万元
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Facts about Aging


The overall difference in life expectancy at birth in the United States is about 7 years (i.e.72 for men vs. 79 for women); and at every age women, on average, can expect to live longer than men. Interestingly, older women are more likely to suffer from debilitating illnesses than men. However, this difference seems to reflect the fact that women typically have less wealth and education than men - two factors that are associated with shorter life expectancies for both sexes. When the effects of poverty and education are removed in the relevant statistical analyses, these sex differences in rates of disability disappear.
The elderly generally show very high interest in associating with friends and close family members. What they show less interest in than younger adults is the expansion of their social networks to make new friends.
About one-third of problem drinkers develop their alcohol abuse problem late in life, and this problem of alcoholism among the aged is indeed more acute for women than men. Overuse of drugs may result from the tendency of some doctors to automatically prescribe drugs rather than search for underlying physical or psychological causes of symptoms, especially when the patients are elderly women. It may also reflect the fact that women are more likely to be facing the loneliness and stress associated with the loss of a spouse than men, and are generally more likely to seek help from a doctor.
Alzheimer’s disease, the much-dreaded form of dementia associated with profound memory loss and other increasingly devastating symptoms, is a condition that strikes a significant number of elderly people. Nevertheless, most elderly people will never suffer such memory loss. In fact, contemporary estimates suggest that moderate to severe memory loss is found in only 4 to 6 percent of adults over age 65. The most important point to be aware of is that while memory (especially short term memory) does deteriorate somewhat as we get older, profound memory loss is not a "natural" consequence of the aging process. It is a product of disease. Evidence of profound memory loss should prompt a visit to a physician who specializes in such problems.
after age 80 the ratio of widows to widowers in the U.S. is about 5 to 1. This statistic reflects the fact that women have a longer life expectancy than men, and the fact that women typically marry men older than themselves. Differences in wealth may also make it easier for marriage-minded widowers to find mates than widows, since elderly women are more likely to be living in poverty than elderly men.
The stereotype of depressed lonely old people is a pervasive one, but it is not supported by the facts. While social isolation is a problem for many older people, it is also a problem for many young people as well. Surveys consistently show that, in the absence of serious illness, older people generally report higher levels of happiness or life satisfaction than young people. One reason for this is that as people age they seem to devote increasing attention to the task of managing their affective states and avoiding sadness or anxiety.
Although there is considerable variability in the degree of loss, sensory decline is fairly inevitable. These losses, it should be noted, have important implications for environmental design in the care of the elderly. For example, greater use of acoustical tile to absorb background noise, use of non-slippery floor surfaces to provide additional traction, and use of non-glare surfaces and clearly marked boundaries can all increase comfort and safety.

The author’s tone about aging is
A. humorous. B. objective.
C. doubtful. D. negative.
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