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案例十八：某企业从事某项投资活动的年投资收益率为10%。现有两个投资方案如下： 甲方案：第一年缴纳企业所得税100万元的概率为20%，纳税150万元的概率为50%，纳税180万元的概率为30%；第二年纳税120元的概率为40%，纳税160万元的概率为40%，纳税170万元的概率为20%； 乙方案：第一年缴纳企业所得税120万元的概率为30%，纳税140万元的概率为30%，纳税180万元的概率为40%；第二年纳税130万元的概率为50%，纳税150万元的概率为20%，纳税160万元的概率为30%。 根据案例十八，回答65～69题： 乙方案纳税期望值的现值是( )万元。
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Nearly all animals have a good sense of their own bodies, the trait of physical self- awareness. For this reason, animals do not generally bump into things. Horses know how much room they have around them when they move through narrow spaces. A horse can run between two trees or around large rocks in a way that clearly shows the horse’s knowledge of its own body size. Animals show self-awareness in how they respond to discomfort. A dog, for example, has no trouble knowing where to scratch itself to kill a flea. Many animals show self-awareness when they recognize their own reflection. While looking at itself in a mirror, an elephant may move its trunk over different parts of its body. A chimpanzee will make faces, look inside its mouth, or stick out its tongue in front of a mirror. The passage describes all of the following animals as self-aware EXCEPT
1 An important element of drama is that it is a presentation by performers in front of an audience--for example, a ceremony conducted by civic leaders before members of a community. Another aspect is costumes, such as those worn by tribal chiefs who impersonate animals or gods. Moreover, drama involves storytelling--recitation of myths or legends, teaching lessons through stories--to a group of listeners. Sometimes the storyteller imitates the characters in the story by changing his or her voice for different characters.
案例十：陆先生目前每月工资5000元。公司两套员工激励方案：甲方案是“双薪”，即年底多发一个月工资5000元；乙方案是发放年终奖5000元。 根据案例十，回答39～41题： 根据前面两题的计算结果，采用乙方案可比甲方案节税( )元。
(每小题只有一个最恰当的答案。) 案例一：曾女士就职于某公司。该公司职工工资通常是前半年低，后半年高。曾女士全年的工资收入为48000元，前6个月每月工资为2000元，后6个月每月工资为6000元。 根据案例一，回答1～2题： 如果公司根据历年工资发放情况，将全年工资按月平均发放，则曾女士全年应缴纳的个人所得税为( )元。
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