Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014
题目
Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
A.RMB2,492
B.RMB2,576
C.RMB2,548
D.RMB3,680
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第1题：
听力原文：M: Excuse me, Ms Li. Could you tell me what kind of drawings do you like to make, by cheque or upon presentation of your deposit book?
W: I'd prefer to draw by cheque.
Q: What account does Ms. Li want to open?
(17)
A．RMB account.
B．A checking account.
C．A U.S. dollar account.
D．A special account.
正确答案：B
解析：当男士问女士想通过何种方式取款时，女士的回答是"by cheque"，由此可知女士是想开立支票账户。 -
第2题：
Explain how the nominal euro／RMB exchangerate would be affected (allelseequal) by permanent changes in the expected rate of real appreciation of the RMB against the euro.参考答案：在美国和欧洲通胀预期相同的情况下，预期美元对欧元实际汇率永久性贬值会导致预期美元对欧元的名义汇率的贬值，进而使得现汇市场上美元对欧元贬值。
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第3题：
新建账套，要求如下：
账套名称：三益公司
采用的会计制度：小企业会计制度的单位
所属行业：小企业会计制度
科目预置：生成预设科目
本位币编码：RMB
本位币名称：人民币
会计年度：2014
账囊启用时间：2014-1-1
答案：
【操作提示】“系统”→“新建账套”，根据向导提示即可完成新账套的建立。
1、设置固定资产类别。用户名：22;账套：803;操作日期：2015年5月31日。固定资产编码：08;名称：房屋类;净残值率：7%;折旧方法：平均年限法。
解析：
【操作步骤】按照用户信息进入账套后，选择“固定资产”→“设置”→“资产类别”→“增加”，输入相应内容后。点击“保存”后退出。
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第4题：
Only when he was told that his precious stone was but an artificial gem did the old man realize that he had been cheated of almost RMB 100,000 yuan.A: superficial
B: custom-made
C: ready-made
D: man-made答案：D解析：本句意思是：只有当别人告诉他那宝贵的钻石其实是一枚人造的宝石，他才意识到他被人骗了差不多10万元人民币。句中artificial意为“人造的”，如：This food contains no artificial flavorings.这种食品不含人工调味品。四个选项中superficial意为“表面的，肤浅的”，例如：The book shows only a superficial understanding of the historical context．这部书表现出对历史背景肤浅的理解。custommade意为“定做的”，如：Furniture can also be custom-made to suit your own requirements.你也可以按照自己的要求定制家具。ready -mad。意为“现成的”，如：We rely quite a bit on ready-made meals一they are so convenient.我们很是依赖现成食物——它们真的很方便。man-made意为“人造的”，如：Man-made and natural disasters have disrupted the Government's economic plans.天灾人祸打乱了政府的经济计划。只有选项D同句中画线词语含义接近。 -
第5题：
第五套人民币纸币在各券别票面正面中间偏左，均有一条安全线。100元币的安全线，迎光透视可以看到什么图案（）
- A、缩微“RMB100”字样
- B、文字“RMB100”字样
- C、文字缩微“RMB100”字样
- D、缩微文字“RMB100”字样
正确答案:D -
第6题：
第五套人民币50元纸币正面行名下方底纹中的胶印缩微文字是什么字样（）
- A、“50”、“RMB50”
- B、“RMB”、“RMB50”
- C、“50”、“RMB”
正确答案:A -
第7题：
Excel 2002中，选择格式工具栏里的“千位分隔样式”按钮后，2000将显示为（）。
- A、RMB2，000
- B、2000
- C、2，000
- D、2，000.00
正确答案:D -
第8题：
第五套人民币100元纸币正面行名下方底纹中的胶印缩微文字是（）。
- A、“RMB100”、“100”字样
- B、“RMB”、“RMB100”字样
- C、“100”、“RMB”字样
- D、“RMB100”字样
正确答案:B -
第9题：
假如基准汇率为1RMB=0.1538USD，则DCC汇率为（）。
- A、1RMB=0.1593USD
- B、1RMB=0.1538USD
- C、1RMB=0.1898USD
- D、1RMB=0.1893USD
正确答案:A -
第10题：
多选题境内非同城划转费用包括的两部分分别为（）。A汇款金额的千分之一（最高RMB1000，最低RMB50）
B汇款金额的千分之五（最高RMB1000，最低RMB50）
C电报费RMB150
D电报费RMB10
正确答案： B,D解析： 暂无解析 -
第11题：
单选题One day while Mr. King was working, he had a/an（）：his left leg was badly injured.Abusiness
Baccident
Cmatter
Devent
正确答案： D解析： 暂无解析 -
第12题：
单选题第五套人民币50元纸币正面行名下方底纹中的胶印缩微文字是什么字样（）A“50”、“RMB50”
B“RMB”、“RMB50”
C“50”、“RMB”
正确答案： A解析： 暂无解析 -
第13题：
Li had something to tell the manager, Mr Smith, so he went to his place, entering the room and said:
A、You're not busy, I hope.
B、Got a minute?
C、I'm terribly sorry to trouble you, Mr Smith.
D、Can I have a word with you Mr Smith?
参考答案：D
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第14题：
第五套人民币50元纸币正面行名下方底纹中的胶印缩微文字是（）。
A.“RMB50”、“50”字样
B.“RMB”、“RMB50”字样
C.“50”、“RMB”字样
正确答案：A
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第15题：
In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
What is the correct treatment of the estate income for individual income tax purposes?
A.The estate income is not taxable
B.The estate income will be taxed as occasional (ad hoc) income
C.The estate income will be taxed as other income
D.The estate income will be taxed as service income
正确答案：A
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第16题：
Tom had once worked in a city office in London,but now he is out of work.He had a large family?to support,so he often found himself in difficulty.He often visited Mr.White on Sundays,told him about?his troubles,and asked for two or three pounds.
Mr.White,a man with a kind heart,found it difficult to refuse the money,though he himself?was poor.Tom had already received more than thirty pounds from Mr.White,but he always seemed?to be in need of some more.
One day,after telling Mr.White a long story of his troubles,Tom asked for five pounds.
Mr.White had heard this sort of thing before,but he listened patiently to the end.Then he?said,"I understand your difficulties,Tom.I′d like to help you.But I′m not going to give you five?pounds this time.I′11 lend you the money,and you can pay me off next time you see me."
Tom took the money,but he never appeared again.
Mr.White decided to lend,not to give Tom five pounds in order to__《》（）A.encourage him to come again
B.get all his money back
C.get rid of him
D.thank him for his stories答案：C解析：【考情点拔】推理判断题。【应试指导】文章倒数第二段中，怀特先生对汤姆说。他可以借给汤姆些钱，但是下次来要钱时必须将钱还上。结果是，汤姆再也没有来要钱。A、B、D三项都可排除，由此可知，怀特先生这样做是为了摆脱掉汤姆。 -
第17题：
第五套人民币50元纸币正面行名下方底纹中的胶印微缩文字是（）。
- A、“50”“RMB50”、字样
- B、“RMB”、”RMB50”字样
- C、“50”、“RMB”字样
正确答案:A -
第18题：
我国的汇率采用（）标价法，美元与人民币的汇率表示为（）。
- A、直接；USD/RMB
- B、间接；USD/RMB
- C、直接；RMB/USD
- D、间接；RMB/USD
正确答案:A -
第19题：
某商品国内进价为RMB6000，加工费RMB500，流通费RMB400，税RMB20，出口外汇净收入USD1000，则换汇成本为（）
- A、6
- B、6.92
- C、7.95
- D、8.3
正确答案:B -
第20题：
第五套人民币10元纸币背面下方四行凹印缩微文字是（）
- A、“RMB10”和“人民币”
- B、“RMB10”和“人民币10”
- C、“10”和“人民币”
- D、“RMB”和“人民币”
正确答案:A -
第21题：
单选题第五套人民币100元纸币正面行名下方底纹中的胶印缩微文字是（）。A“RMB100”、“100”字样
B“RMB”、“RMB100”字样
C“100”、“RMB”字样
D“RMB100”字样
正确答案： A解析： 暂无解析 -
第22题：
单选题第五套人民币10元纸币背面下方四行凹印缩微文字是（）A“RMB10”和“人民币”
B“RMB10”和“人民币10”
C“10”和“人民币”
D“RMB”和“人民币”
正确答案： B解析： 暂无解析 -
第23题：
单选题第五套人民币100元纸币的正面上方椭圆形图案中印有（）文字，在放大镜下可以观察到“（）”和“（）”字样。A凹印缩微；RMB；RMB100
B胶印缩微；RMB；RMB100
正确答案： B解析： 暂无解析