我买了49个纽扣，每件衣服钉5个，妈妈可以钉几件？还剩几个纽扣？
49÷5=9（件）…4（个），
答：可以订9件，还剩4个纽扣．
John Black, a new client, who has been a chargeable person for a number of years, has asked you to explain the following, with reference to income tax.
(c) The implications of late payment of income tax. (3 marks)
变更后的劳动合同文本，（）
A、由用人单位和劳动者各执一份
B、由用人单位留存备查
C、由劳动者一方保存
D、由劳动行政部门保存
