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【简答题】
In this part of the test the examiner reads out a scenario and gives you some prompt material in the form. of pictures or words. You have 30 seconds to look at the prompt card, an example of which is below, and then about 2 minutes to discuss the scenario with your partner. After that the examiner will ask you more questions related to the topic. For two or three candidates Scenario I'm going to describe a situation. Your company is planning to hold a new product launch. Talk together about the topic the company could arrange in the product launch and decide which 3 you think are most important. Here are some ideas to help you. Prompt material -- Advertisement -- Posters -- Market prospect -- Raw material -- Output -- Cost -- Consumer
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【单选题】2019年5月,张某转让一项专利权,取得转让收入150 000元,专利开发支出10 000元。已知特许权使用费所得个人所得税预扣率为20%;每次收入超过4 000元的,减除20%的费用。张某当月该笔收入应预缴个人所得税税额的下列计算中,正确的是( )。
A.
(150 000-10 000)×(1-20%)×20%=22 400(元)
B.
(150 000-10 000)×20%=28 000(元)
C.
[150 000×(1-20%)-10 000]×20%=22 000(元)
D.
150 000×(1-20%)×20%=24 000(元)
【简答题】2019年5月,张某转让一项专利权,取得转让收入150 000元,专利开发支出10 000元。已知特许权使用费所得个人所得税预扣率为20%;每次收入超过4 000元的,减除20%的费用。张某当月该笔收入应预缴个人所得税税额的下列计算中,正确的是( )。
【简答题】In Cardiff I was put to work in furniture department at one of the local stores. It was large, fairly out of date, run ( 经营 ), like its parent company in London, by a group of relatives. Being only a ...
【简答题】请下载文档并完成以下题目的操作,完成后点击保存后以附件上传(注意:文档名不能改)。 Word.docx
【简答题】The local people have become accustomed to foreign visitors; so Guilin has become one of the few cities in China where it is possible for foreigners to wander through the stores and parks and not beco...
【简答题】请下载文档并完成以下题目的操作,完成后点击保存后以附件上传(注意:文档名不能改)。 Word.docx
【简答题】Choose the correct alternative in the following sentences. a. Did you see that documentary about political corruption last night? It was a really interested/interesting program. I was quite shocked...
【单选题】2019年5月，张某转让一项专利权，取得转让收入150 000元，专利开发支出10 000元。已知特许权使用费所得个人所得税预扣率为20%；每次收入超过4 000元的，减除20%的费用。张某当月该笔收入应预缴个人所得税税额的下列计算中，正确的是（ ）。
A.
150 000×（1－20%）×20%＝24 000（元）
B.
（150 000－10 000）×（1－20%）×20%＝22 400（元）
C.
（150 000－10 000）×20%＝28 000（元）
D.
［150 000×（1－20%）－10 000］×20%＝22 000（元）
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