案例分析题大洋律师事务所由甲、乙二律师合伙出资兴办,甲、乙二人按出资比例6:4分配利润,另聘请丙(兼职律师)、丁律师为从业人员。合伙协议约定,甲、乙、丙、丁四律师平时均按本人为事务所创造的服务收入的35%分成,作为日常工资,按月结算,律师事务所不再负担丙、丁律师的办理案件费用(如交通费、资料费、通讯费及聘请人员等费用)。该省规定,律师办理案件费用支出按当月分成收入的30%进行扣除。其他资料如下:(1)2006年,甲、乙各取得服务收入分成10次,合计金额分别为40000元、30000元;2006年事务所累计实现经营所得72000元(有关项目已进行纳税调整)。(2)丙10月份从事务所取得分成收入12000元。此外,丙本月份还从接受法律事务服务的某公司取得酬金3200元。(3)丁11月份从事务所取得分成收入24000元,从中支付给为其提供工作帮助的黄某2000元,向中国法律援助基金会捐赠7000元。根据所给资料,依据个人所得税的有关规定,回答下列相关问题: 黄某应纳个人所得税()元。
A. 35
B. 95
C. 240
D. 280
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信用证规定“Shipment During March/April/May in three equal monthly lots”。因生产原因,3月份的货未能装运,3、4、5三个月份的货拟于4月份装运。根据《UCP500》 ( )。
A. 3月份的货不能装运,只能装运4、5两个月的货
B. 3月份的货不能装运,4、5两个月的货也不能装运
C. 4月份与3月份的货分成两批,做两套单据,同在4月份内装运
D. 4月份将所有未装货一次装运
As Socrates was a man of much dignity, with an______face, it was______to say whether he felt inwardly glad that the end had finally come, or felt sad over the result, and was too manly to show it
A. obtuse… difficult
B. imperturbable … elementary
C. unassuming … intriguing
D. impassible … impossible
E. authoritative … challenging
Which of the following best describes the organization of the passage
A. The author presents the general argument of an academic school, describes the argument more thoroughly, concluding with a criticism of the school.
B. The author presents his thesis, draws on the work of other historians to support his thesis, and concludes by reiterating his thesis.
C. The author summarizes his work, then carefully examines the work of other historians to demonstrate how they stand in conflict.
D. The author presents his thesis, contrasts it with the work of other historians, provides support, then concludes with a refrain of his thesis.
E. The author compares and contrasts the work of several historians and then discusses areas for possible new research.
患者男,70 岁,有"慢性咳嗽、咳痰30 年"病史,1 周前感冒后出现食欲减退,轻微咳嗽,咳少量白黏痰,体温不高,1 天前家属发现其活动减少,并出现嗜睡表现,将患者送到医院急诊,查血常规,WBC5.6×10/L,N74%,HB168g/L,血气分析示pH7 . 32 , PaCO2 86mmHg , PaO250mmHg,该患者出现呼吸衰竭加重的诱因为
A. 急性呼吸道感染
B. 使用镇静剂
C. 吸高浓度氧
D. 精神过于紧张
E. 以上全是