【不定项选择题】

计算陈某转让书法作品个人所得税税额的下列算式中,正确的是(  )。

A.

50000×20%

B.

(50000-20000)×20%

C.

50000×(1-20%)×20%

D.

(50000-20000)×(1-20%)×20%

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参考解析
【不定项选择题】

[A] No disciplines have seized on professionalism with as much enthusiasm as the humanities. You can, Mr Menand points out, become a lawyer in three years and a medical doctor in four. But the regular time it takes to get a doctoral degree in the humanities is nine years. Not surprisingly, up to half of all doctoral students in English drop out before getting their degrees.

[B] His concern is mainly with the humanities: literature, languages, philosophy and so on. These are disciplines that are going out of style: 22% of American college graduates now major in business compared with only 2% in history and 4% in English. However, many leading American universities want their undergraduates to have a grounding in the basic canon of ideas that every educated person should possess. But most find it difficult to agree on what a “general education” should look like. At Harvard, Mr Menand notes, “the great books are read because they have been read”--they form a sort of social glue.

[C] Equally unsurprisingly, only about half end up with professorships for which they entered graduate school. There are simply too few posts. This is partly because universities continue to produce ever more PhDs. But fewer students want to study humanities subjects: English departments awarded more bachelor s degrees in 1970-71 than they did 20 years later. Fewer students require fewer teachers. So, at the end of a decade of thesis-writing, many humanities students leave the profession to do something for which they have not been trained.

[D] One reason why it is hard to design and teach such courses is that they cut across the insistence by top American universities that liberal-arts education and professional education should be kept separate, taught in different schools. Many students experience both varieties. Although more than half of Harvard undergraduates end up in law, medicine or business, future doctors and lawyers must study a non-specialist liberal-arts degree before embarking on a professional qualification.

[E] Besides professionalising the professions by this separation, top American universities have professionalised the professor. The growth in public money for academic research has speeded the process: federal research grants rose fourfold between 1960 and 1990, but faculty teaching hours fell by half as research took its toll. Professionalism has turned the acquisition of a doctoral degree into a prerequisite for a successful academic career: as late as 1969 a third of American professors did not possess one. But the key idea behind professionalisation, argues Mr Menand, is that the knowledge and skills needed for a particular specialisation are transmissible but not transferable. So disciplines acquire a monopoly not just over the production of knowledge, but also over the production of the producers of knowledge.

[F] The key to reforming higher education, concludes Mr Menand, is to alter the way in which the producers of knowledge are produced. Otherwise, academics will continue to think dangerously alike, increasingly detached from the societies which they study, investigate and criticise. Academic inquiry, at least in some fields, may need to become less exclusionary and more holistic. Yet quite how that happens, Mr Menand does not say.

[G] The subtle and intelligent little book The Marketplace of Ideas: Reform and Resistance in the American University should be read by every student thinking of applying to take a doctoral degree. They may then decide to go elsewhere. For something curious has been happening in American universities, and Louis Menand, a professor of English at Harvard University, captured it skillfully.

G

41.

42.

E

43.

44.

45.




【不定项选择题】

【背景资料】某施工单位承接了一段二级公路水泥混凝土路面工程施工,路面结构示意图见图1。


施工单位进场后设立了水泥混凝土搅拌站和工地试验室,搅拌站的配电系统实行分级配电;设置总配电箱(代码A),以下依次设置分配电箱(代号B)和开关箱(代码C),开关箱以下是用电设备(代号D)。动力配电箱与照明配电箱分别设置。配电箱与开关箱装设在通风,干燥及常温场所,每台用电设备实行“一机一闸”制。施工单位对配电箱与开关箱设置提出一系列安全技术要求,部分摘录如下:要点一:配电箱的导线进线口和出线口应设在箱体的上顶面。要点二:移动式开关箱的进口线,出口线必须采用绝缘铝导线。要点三:总配电箱应装设总隔离开关,分路隔离开关,总熔断器,分熔断器,电压表,总电流表。基层采用路拌法施工,施工工艺流程见图2。

为顺利完成基层的施工,施工单位配备了稳定土拌和机,装卸机,运输车,多铧犁。施工单位对路面面层分左右两幅铺筑,先铺筑左幅,后铺筑右幅,在公路中心处XXXXX(看不清楚字样),接缝的1/2板厚处安装光圆钢筋,钢筋的全长范围涂防粘涂层。

【不定项选择题】

中国公民李某为境内某高校教师,2024年有关收入如下:

(1)每月取得工资收入10000元,任职高校每月代扣代缴社会保险费840元,住房公积金960元。

(2)到某机构从事课外教学培训活动,取得报酬3800元。

(3)出版专业教材取得稿酬收入15000元,发生资料借阅费支出2000元。

(4)购买企业债券取得利息3000元,取得机动车保险理赔4000元,购买福利彩票取得一次中奖收入2000元,参加商场促销抽奖获得价值5000元的奖品。

已知:劳务报酬所得、稿酬所得以收入减除20%的费用后的余额为收入额,稿酬所得的收入额减按70%计算。

要求:

根据上述资料,不考虑其他因素,分析回答下列小题。

【不定项选择题】

在我国,承担刑事诉讼职能的专门机关主要有(     )。

A.

公安机关

B.

安全机关

C.

人民检察院

D.

人民法院

E.

监狱

【不定项选择题】

【背景资料】
某民用机场,跑道磁方位角为28°,基准飞行长度为3200m,跑道道面宽45m,飞行区指标II为E。该机场常年主导风向为西南风,由于资金问题只能建设单向仪表着陆系统。

【不定项选择题】

根据刑法的规定,下列情节中可以减轻或者免除处罚的有(   )。

A.

正当防卫明显超过必要限度造成重大损害的

B.

行贿人在被追诉前主动交代行贿行为的

C.

又聋又哑的人或者盲人犯罪

D.

介绍贿赂人在被追诉前主动交代介绍贿赂行为的

【不定项选择题】

我国公民甲在A国犯下列哪些罪,无论依犯罪地的法律是否处罚,都可以不予追究?(   )

A.

受贿罪

B.

重婚罪

C.

强奸罪

D.

绑架罪

【不定项选择题】

Write an essay of 160-200 words based on the following picture. In your essay, you should

(1) describe the drawing briefly,

(2) interpret its intended meaning, and

(3) give your comments.

You should write neatly on the ANSWER SHEET. (20 points)



【不定项选择题】

4.根据资料(3),下列关于甲公司收到出售N设备款项和结转出售净损失会计处理的表述中,正确的是(


A.
贷记“应交税费——应交增值税(销项税额)”科目10.4万元
B.
借记“资产处置损益”科目20万元计
C.
借记“银行存款”科目90.4万元
D.
借记“营业外收入”科目20万元
【不定项选择题】

根据民事诉讼理论,关于当事人的表述,下列哪些选项是正确的?(     )

A.

 依法解散、依法清算并被撤销的法人可以自己的名义作为当事人进行诉讼

B.

 被宣告为无民事行为能力的成年人可以自己的名义作为当事人进行诉讼

C.

 不是民事主体的非法人组织依法可以自己的名义作为当事人进行诉讼

D.

 中国消费者协会可以自己的名义作为当事人,对侵害众多消费者权益的企业提起公益诉讼