第1题: [单项选择]治疗伤食泻的首选方剂是（） A. 木香顺气丸 B. 枳实导滞丸 C. 保和丸 D. 木香槟榔丸 E. 以上都不是 参考答案:C
第2题: [单项选择]根据个人所得税法的规定，下列处理正确的是( )。 A. 全年一次性奖金与内部退养的个人所得税处理是相同的，都是与当月工资合并纳税 B. 个人取得年终兑现的年薪和绩效工资单独作为一个月的工资缴纳个人所得税 C. 对在我国工作时间不满一个月的无住所个人，其取得全年一次性奖金以外的其他名目的奖金，与我国公民的处理方法是相同的 D. 个体工商户为个人支付的个人所得税款，不得在所得税前扣除 参考答案:D 答案解析:[解析] 选项A中，内部退养收入，无论当月工资是否超过2000元，当月工资和内退一次性收入都要合并计算个人所得税；选项B中，个人取得年终兑现的年薪和绩效工资是可以按照一次性奖金的办法处理的；选项C中，
第28题: [简答题]你的朋友Glad要从另一个城市来看你。你将到机场去接他。但出于某种原因，你不能去了。写封信给他，解释原因，并告诉他如何到你家。 参考答案:
[参考范文]
May AH, B00D
Dear Glad:
I am writing to say that I will not be able-to meet you at the airport next Monday morning.
This morning my boss asked me to go to Shanghai on business tomorrow. It is something very important for our company and I will have to go. By the way, I will be back within A0 days. When you arrive, please take Bus No. CDE and get off at the East Bus Station. The station is not far from my house and you will find my house easily. My mother is always at home. I told my mother that you would come already.
Looking forward to seeing you.
Yours,
Li Ming
第29题: [单项选择]Questions 19 to 21 are based on the conversation you have just heard. A. Because she is the woman. B. Because she is clever. C. Because she protects her right through the law. D. Because she gets a lot of money. 参考答案:C 答案解析:[听力原文] Why is Patty the Consumer of the Month
