第11题: [单项选择]2009年中国公民孙某转让境外上市公司的股票所得200000元；从中国境内上市公司分得股息3000元；购买企业债券30000份，每份5元，支付相关税费1500元，当年转让 10000份，卖出价5.5元/份，支付相关税费550元。孙某上述所得应缴纳个人所得税 ( )元。 A. 790 B. 40790 C. 41090 D. 43210 参考答案:C 答案解析:[解析] 应纳个人所得税=200000×20%+3000×50%×20%+(5.5×10000-5×10000-550-1500×10000÷30000)×20% =41090(元)
第20题: [单项选择]What does the man often drink after supper A. Tea. B. Coffee. C. Water. 参考答案:B 答案解析:[听力原文] F: Do you often have something to drink after supper M: Yes, I often drink some cof
第34题: [单项选择]The nurse is teaching a parent how to administer antibiotics at home to a child with acute otitis media. Which statement by the parent indicates that teaching has been successful 参考答案:A 答案解析:Antibiotics must be given for the full course of therapy, even if the child feels well, otherwise th
