[单项选择]甲国居民李先生在乙国取得稿酬所得200000元，特许权使用费所得150000元。已知甲国稿酬所得税率为20%，特许权使用费所得税率为30%；乙国稿酬所得税率为25%，特许权使用费所得税率为20%；甲、乙两国均实行居民管辖权兼收入来源地管辖权，两国之间签订了税收抵免协定，并实行综合抵免限额法，则下列表述中正确的为( )。 A. 上述所得在甲国不用缴纳所得税 B. 李先生应在甲国补缴所得税5000元 C. 李先生应在甲国补缴所得税15000元 D. 李先生应在甲国补缴所得税25000元
第29题: [简答题]What are the main characteristics of the Oral Approach And what is the main difference between this Approach and the Direct Method 参考答案:
The main characteristics of the Oral Approach are as follows: (A) Language teaching begins with the spoken language. Material is taught orally before it is presented in the written form. (B) The target language is the language of classroom. Translation should be avoided. (C) New language points are introduced and practised situationally. (D) Vocabulary selection procedures are followed to ensure that common core words are covered. (E) Simple forms of grammar are taught before complex ones, and inductively. (F) Reading and writing are introduced once a sufficient lexical and grammatical basis is established. The Oral Approach insists the new language points be taught situationally. The Direct Method holds the meanings and the target language should be associated directly without referring to students’s first language.
