第5题: [单项选择]下列表述符合个人所得税的规定的是 ( )。 A. 个体工商户从联营企业分回的利润应并入其经营所得一并缴纳个人所得税 B. 外籍个人从外商投资企业取得的股息、红利所得不再缴纳个人所得税 C. 个人合伙企业实际发生的工会经费、职工福利费、职工教育经费可以据实扣除 D. 投资者个人的生活费用允许在税前扣除 参考答案:B
第8题: [单项选择]On leaving, we thanked him most warmly for the hospitality ______ to us and our friends. A. extended B. expanded C. expended D. awarded 参考答案:A 答案解析:extended延伸，给予；expanded扩张；expended花费；awarded授予，判决。
第17题: [单项选择]At what time does the boy arrive at school according to himself A. He is sometimes late for the class for thirty minutes. B. For three hours. C. Twenty five minutes late for the class. D. Ten minutes earlier for the school. 参考答案:D 答案解析:[听力原文] M: What I should remind you is that your boy is sometimes 25 minutes late for the class. 第18题:[单选题]督脉的主要生理功能是 A.总督一身之阳经 B.分主一身左右之阴阳 C.约束诸经 D.调节十二经气血 E.总督一身之阴经 参考答案:A 督脉的生理功能包括：（1）调节阳经气血，总督一身阳经，为“阳脉之海”；（2）与脑、髓和肾的功能活动有着密切的联系。
