Questions 62 to 66 are based on the following passage. At all ages and at all stages of life, fear presents a problem to almost everyone. "We are largely the playthings of our fears," wrote the British author Horace Walpole many years ago. "To one, fear of the dark; to another, of physical pain; to a third, of public ridicule; to a fourth, of poverty; to a fifth, of loneliness-for all of us our particular creature waits in a hidden place." Fear is often a useful emotion. When you become frightened, many physical changes occur within your body. Your heartbeat and responses quicken; your pupils expand to admit more light; large quantities of energy-producing adrenalins (肾上腺素) are poured into your bloodstream. Confronted with a fire or accident, fear can fuel life-saving flight. Similarly, when a danger is psychological rather than physical, fear can force you to take self-protective measures. It is only when fear is disproportional to the danger at hand that it becomes a problem. Some people are simply more vulnerable to fear than others. A visit to the newborn nursery of any large hospital will demonstrate that, from the moment of their births, a few fortunate infants respond calmly to sudden fear-producing situations such as a loudly slammed door. Yet a neighbor in the next bed may cry out with profound fright. From birth, he or she is more prone to learn fearful responses because he or she has inherited a tendency to be more sensitive. Further, psychologists know that our early experiences and relationships strongly shape and determine our later fears. A young man named Bill, for example, grew up with a father who regarded each adversity as a temporary obstacle to be overcome with imagination and courage. Using his father as a model, Bill came to welcome adventure and to trust his own ability to solve problems. Phil’s dad, however, spent most of his time trying to protect himself and his family. Afraid to risk the insecurity of a job change, he remained unhappy in one position. He avoided long vacations because "the car might break down". Growing up in such a home, Phil naturally learned to become fearful and tense. The phrase "our particular creature" (Line 4, Para. 1) refers to ______.
A) fear of something
B. C) physical pain
C. B) a fierce beast
D) public ridicule
查看答案
Questions 19 to 22 are based on the conversation you have just heard.
A. Do some research.
B. Sell some of her books.
C. Talk to some politicians.
D. Sign her name in the book.
Music comes in many forms; most countries have a style of their own. (67) the turn of the last century when jazz (爵士乐) was born, America had no prominent (68) of its own. No one knows exactly when jazz was (69) , or by whom, but it began to be (70) in the early 1900s. Jazz is America’s contribution to (71) music. In contrast to classical music, which. (72) formal European traditions, jazz is a spontaneous and free form. It bubbles with energy, (73) the mood, interest, and emotions of the people. In the 1920s jazz (74) like America, and (75) it does today. The (76) of this music are as interesting as the music (77) . American Negroes, or blacks, as they are called today, were the jazz (78) . They were brought to Southern States (79) slaves. They were sold to plantation owners and forced to work long (80) . When a Negro died his friends and relatives (81) a procession to carry the body to the cemetery. In New Orleans, a band often accompanied the. (82) . On the way to the cemetery the band played slow, solemn music suited to the occasion. (83) on the way home the mood changed. Spirits lifted. Death had removed one of their (84) , but the living were glad to be alive. The band played (85) music, improvising (即兴表演) on both the harmony and the melody of the tunes (86) at the funeral. This music made everyone want to dance. It was an early form of jazz.
A. expressing
B. explaining
C. exposing
D. illustrating
中国公民郑某是一名高级工程师,2011年4月工资收入10000元,另有以下收入: (1)一次取得建筑工程设计费50000元,同时从中拿出20000元通过民政局向希望工程捐赠。 (2)取得利息收入8000元,其中国债利息4000元,单位集资利息4000元。 (3)将2010年研发的一项技术的使用权进行转让,取得收入40000元。 (4)业余撰写短篇技术论文,在某报刊上连载,2个月的稿酬收入分别为40000元和20000元。 (5)当月被派遣到某外资企业提供业务指导,当月外资企业支付其工资35000元(需上交派遣单位40%,有合同证明),原派遣单位仍支付其工资10000元,已知派遣单位和雇佣单位均扣缴了个人所得税。 (6)将其所持有的一项专利的使用权分别转让给A和B两个厂商,分别取得转让收入3800元和4200元。 要求:根据以上资料,按照下列序号计算回答问题,每问需计算合计数。 计算稿酬所得应缴纳的个人所得税。
甲企业是一家国有重型机械厂,为增值税一般纳税人,适用的企业所得税税率为 33%。2005年度,甲企业的会计报表显示,销售收入净额为24 000万元,各项支出总额 (含捐赠)为21 420万元。相关纳税资料如下: (1)以技术类无形资产和产成品向A公司投资,无形资产的原账面价值为480万元,经评估确认,公允价值为540万元;产成品的原账面价值为600万元,经评估确认,公允价值为1 053万元(含增值税销项税额153万元),甲企业对该笔业务进行的会计处理是: 借:长期投资——股权投资 1 593 贷:无形资产 480 产成品 600 资本公积 513 此项投资占A公司股权比例的30%。当年年末,从A公司分得股票股利204万股,每股面值1元,市价3元,A公司当年按所在地区的法定所得税税率15%计算缴纳了企业所得税。 (2)年内将本企业生产的一批设备转作固定资产,该批设备的生产成本为1 200万元,按平均售价计算的不含税出厂价为1 500万元。甲企业对该笔业务进行的会计处理是: 借:固定资产 1 200 贷:产成品 1 200 (3)本年的管理费用中,已列支广告费600万元,业务宣传费120万元,业务招待费 141万元; (4)企业按批准的工效挂钩办法已在税前提取应付工资3 600万元,本年实际发放工资 2 880万元; (5)本年末应收账款余额为7 200万元,应收票据余额为1 800万元,坏账准备余额为 50万元,应收账款中包括应收A公司账款为1 200万元; (6)本年度按会计制度要求提取存货跌价准备75万元,短期投资跌价准备105万元。另因库房一角地基陷落,可收回价值较账面净值明显降低,经主管税务机关审核,确认固定资产损失180万元; (7)年内对外技术转让取得收入150万元,该项技术的账面成本为36万元,均计入会计利润,未计缴营业税金; (8)通过中华社会文化发展基金会对重点文物保护单位捐赠801万元。 要求: (1)分别计算上述(1)至(7)项应确认的应纳税收入和准予扣除的项目金额,并说明理由; (2)计算该企业的应纳税收入总额; (3)计算该企业2005年的应纳税所得额; (4)计算该企业2005年的应交企业所得税总额。