问题 单项选择题

在名义收益率相等的情况下,如果考虑税收的因素,下列债券使投资者获得更多收益的是( )。

A.政府债券

B.公司债券

C.企业债券

D.金融债券

答案

参考答案:A

解析: 《中华人民共和国个人所得税法》规定,个人投资的公司债券利息、股息、红利所得应纳个人所得税,但国债和国家发行的金融债券的利息收入可免纳个人所得税。因此,在政府债券与其他证券名义收益率相等的情况下,如果考虑税收因素,持有政府债券的投资者可以获得更多的实际投资收益。

阅读理解

阅读理解。

     Children's schooling is changing very fast. In the past, teachers kept children sitting still for hours. They

made them memorize (记住) different kinds of things. In other words, the children had to go on repeating

things until they knew them "by heart". Today, many want to know if it's possible to make children learn all.

They say they can only help them learn. They say they must let children learn and find out things themselves.

      But for some children, school is a kind of prison (监狱). They are there only because their parents make

them go. They get out of the classroom as soon as the teacher lets them leave. Many of them want to find

work, but the law will not let them work until they reach a certain age. And so, they have to stay in school.

Often they do not learn anything at all and hate school every moment.

1. The word "schooling" in the passage means _____.

A. 学费

B. 教育

C. 锻炼

D. 训练

2. Which of the following has the same meaning to "go on repeating"?

A. read and write

B. read or write once

C. read or write twice

D. read or write again and again

3. Now, the teachers try their best to _____.

A. make their students learn more in class

B. teach their students how to learn themselves

C. make their students do everything they say

D. ask their students to do more exercises after class

4. Some children hate schools because _____.

A. they hope to spend much time reading

B. their teachers aren't friendly to them

C. they regard them as prisons

D. they are angry with their classmates

5. _____, so they want to stop to find work.

A. Some children need some money

B. Some children dislike staying in school

C. Some children fall behind their classmates

D. Some children come from poor families

问答题 简答题