第13题: [单项选择]对企业投资者买卖基金份额获得的差价收入，应征收( )。 A. 营业税 B. 消费税 C. 企业所得税 D. 印花税 参考答案:C 答案解析:[解析] 机构投资者买卖基金涉及的税收包括营业税、印花税和所得税。其中，企业投资者买卖基金份额暂免征收印花税。企业投资者买卖基金份额获得的差价收入，应并入企业的应纳税所得额，征收企业所得税。
第16题: [单项选择]属于二级医疗事故的是（） A. 造成患者中度残疾器官组织损伤导致严重功能障碍 B. 造成患者重度残疾 C. 造成患者明显人身损害的其他后果 D. 造成患者轻度残疾 E. 造成患者死亡 参考答案:A 答案解析:1.二级：造成患者中度残疾、器官组织损伤导致严重功能障碍的（分为二级甲等、乙等、丙等、丁等）。 2.四级：造成患者明显人身损害的其他后果的（未分等）。
第17题: [简答题]How should language rules be learned according to the Direct Method 参考答案:
Language rules are learned inductively through listening and speaking activities. The teacher sets up a few carefully chosen illustrations of a rule and leads the students to discover the relationship of the new elements to others previously learned and to formulate their observations into the rule governing those examples. In other words, students have to induce grammatical rules from examples in the text. A language could best learned by being used actively in the classroom.
