问题 单项选择题

儿童小说是(),通过塑造真实生动的人物,叙述完整的故事描写具体的环境,来反映生活,表达作家思想感情的一种文学样式。

A.散文体叙事文学

B.叙事文学

C.叙事体散文文学

D.散文体

答案

参考答案:A

阅读理解

阅读理解。

    There are many TV shows about young people and their problems. We ask two youngsters, Rita

and Meg, about their favorite series and its main character.

    Rita: I think that my favorite series at the moment is Get Real. It's about an American family with two

sons and a daughter. The daughter's name is Megan. I like her character very much. She is l7 years old.

She has got long, dark brown hair and dark brown eyes. She is quite hard-working but she doesn't have

plans to study at university. She hasn't got many friends because she is quite shy. I like the series because

it is about real problems in the life of young people. At first it looks like a comedy but then it changes into

a real drama.

    Meg: I must say I prefer comedies to dramas. My favorite TV series is Gilmore Girls. There are two

main characters, a single mother and her daughter, a l 7-year-old girl called Rory. She is not very tall and

has got long brown hair. Rory is a very good student and an ambitious (有雄心的) person. She always

reads books and works very hard. She hasn't got many friends because she is now in a new school. Rory

is quiet and not very outgoing,but her mother is a real rebel (叛逆的人). I sometimes think that Rory is a

kind of parent and her mother is a little girl!

1.Which TV series does Rita like?[ ]

A.The one about two American teenagers.

B.The one about a family with small children.

C.The one about a girl and her family.

D.The one about Megan and her friends.

2.Which of the following about Megan is NOT true? [ ]

A.She doesn't like to work very hard

B.She doesn't want to go to university.

C.There are not many friends in her life.

D.She isn't very outgoing.

3.What is special about Get Real? [ ]

A.It's about an American family.

B.It is only about young people.

C.It is very optimistic (乐观的).

D.It shows the real life of young people.

4.What do the two movies Gilmore Girls and Get Real have in common? [ ]

A.They are both about serious problems.

B.They are both about a teenage girl.

C.They both have two main characters.

D.They both have one parent in the family.

5.What do you think of Rory and her mother? [ ]

A.They prefer to be alone.

B.They are not very romantic.

C.They are different kinds of people.

D.They love and hate similar things.

问答题

张某系北京市居民,具有注册会计师资格、保险从业资格,2009年取得如下所得:
(1)利用业余时间进行保险业务推销,8月份取得佣金38500元,其中展业成本为19250元:
(2)年前受赠一套门面房,鉴于房市不景气,在年底转让,取得收入280000元,相关数据如下:受赠时的市场价格为248000元,受赠和转让过程中缴纳的相关税金和费用为30000元;
(3)所在单位为职工自建住房,张某获得1套,支付价款52800元,该套住房的建筑成本为89000元,张某停薪留职,取得基本生活费用每月500元;
(4)年底为某企业提供财务顾问服务,取得税后报酬30000元,与其报酬相关的个人所得税由该企业承担;
(5)张某在市区内开办了一家个人独资企业,主营运输劳务。
2010年初,该独资企业报表显示:2009年度运输劳务收入为400000元,成本费用税金等支出合计360000元,年底经聘请的会计师事务所审计,发现下列问题:
①张某在其中列支工资30000元;
②该企业在年底为张某爱人购买一辆小汽车,发票注明价款为78900元;
③该企业计提了坏账准备30000元,计入了管理费用;
④该企业的业务招待费列支23000元;
⑤为某餐饮企业提供运输,收入8500元,双方协商,独资企业下年在餐饮企业消费的账款抵顶,企业没有记账。
(其他相关资料:除题目明确的税种外,不考虑其他税种。)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

提供财务顾问应纳个人所得税额;