第8题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. The sports meet will be cancelled. B. The sports meet will be put off. C. The sports meet will be held tomorrow. D. Tomorrow will be a rainy day. 参考答案:B 答案解析:[听力原文]
M: Aren’t we supposed to have the sports meet tomorrow
W: It’s postponed because the sport
第28题: [单项选择]某教师为一企业作讲座两个月,每星期日讲一次,每次讲课费1000元,按月发放讲课酬金。第一月讲4次,第二月讲5次,该教师应纳个人所得税共为( )元。 A. 800 B. 1152 C. 1440 D. 1280 参考答案:C 答案解析:[解析] 属于同一事项连续取得收入,以一个月内取得的收入为一次。应纳税额=(4000-800)×20%+5000×(1-20%)×20%=640+800=1440(元)。