经办人查验自然人客户资金账户开户资料的真实性、有效性、完整性及一致性时，可以采取的措

张某系北京市居民，具有注册会计师资格、保险从业资格，2010年取得如下所得：
(1)利用业余时间进行保险业务推销，8月份取得佣金38500元，其中展业成本为19250元；
(2)年前受赠一套门面房，鉴于房市不景气，在年底转让，取得收入280000元，相关数据如下：受赠时的市场价格为248000元，受赠和转让过程中缴纳的相关税金和费用为30000元；
(3)所在单位为职工自建住房，张某获得1套，支付价款52800元，该套住房的建筑成本为89000元，张某停薪留职，取得基本生活费用每月500元；
(4)年底为某企业提供财务顾问服务，取得税后报酬30000元，与其报酬相关的个人所得税由该企业承担；
(5)张某在市区内开办了一家个人独资企业，主营运输劳务。
2010年初，该独资企业报表显示：2010年度运输劳务收入为400000元，成本费用税金等支出合计360000元，年底经聘请的会计师事务所审计，发现下列问题：
①张某在其中列支工资30000元；
②该企业在年底为张某爱人购买一辆小汽车，发票注明价款为78900元；
③该企业计提了坏账准备30000元，计入了管理费用；
④该企业的业务招待费列支23000元；
⑤为某餐饮企业提供运输，收入8500元，双方协商，独资企业下年在餐饮企业消费的账款抵顶，企业没有记账。
(其他相关资料：除题目明确的税种外，不考虑其他税种。)
要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数。

提供财务顾问应纳个人所得税额；

—_____ do you _____ English?

—I like it very much.

A. How; like    B. What; like   C. How; think of   

阅读下列材料，按要求完成后面提出的问题．

材料一：蝙蝠在黑暗中能自由地飞翔，用蜡封住其耳朵，虽然把它放在明亮的房间里，仍像喝醉酒一样，一次一次地碰到障碍物，后来，物理学家证实了蝙蝠能发出①波，靠这种波的回声来确定目标和距离．

材料二：如果把八只同样的玻璃杯盛不同深度的水用一根细棒依次敲打杯子，可以发现声音的②和盛水量有关．如果调节适当，可演奏简单的乐谱，由此我们不难知道古代“编钟”的道理．

材料三：许多年前，“马可波罗”号帆船在“火地岛”失踪，经过多年的研究，揭开了“死亡之谜”，他们都是死于亚声，这是一种人耳听不到的声音，频率低于20Hz，而人的内脏的固有频率和亚声波极为相似，当二者相同时，会形成内脏的共振，严重时，把内脏振坏而丧生．

问题：

（1）请你将上面材料中①和②两处补上恰当的文字：①              ，②              ．

（2）亚声是指我们学过的                           ．

（3）从材料三中可以看出，人体内脏的固有频率大致是              左右，声具有             ．

（4）从材料二中可以看出，所填的物理量②与              有关，关系是                              ．

我国社会主义法律体系是以宪法为统帅，以部门法为主体，由下列哪项组成的统一的规范体系（）

A.基本法律和法规

B.法规

C.规章

D.具有法律效力的其他规范性文件

E.以上均是

阅读理解。

     Consumers will be digging deeper into their pockets to buy flowers, gift cards and choco lates on

Valentine's Day with average spending expected to rise eight percent over last year to nearly $200.

     And along with their expanding wallets,4 million Americans are expected to propose marriage or

receive a proposal on Feb 14.

     "We've seen a consistent trend of consumers saying they will spend more,from holiday shopping to

2012 travel plans,and spending plans for Feb 14 are no exception,"said Sonali Chakravorti,vice president at American Express.

     In its latest spending and savings tracker,American Express questioned 2,000 adults across the United States to gauge(测量,估计)how much and on what consumers will be spending their money on Cupid's(爱神)big day.

     Nearly half of people said they intend to celebrate at a favori te restaurant, seven percent more than

last year. Flowers are still the most popular gift for a Valentine,followed hy gift cards,jewelry and

electronics.

     Among couples getting betrothed(汀婚),30 percent said they wou]d propose during a weekend

getaway or vacation. To seal the deal,48 percent of people think an engagement ring costing between

$1,000 to $5,000 would be appropriatc but 22 percent said up to $2,000 for jewelry would be more

realistic,while five percent thought nothing of spending$10,000 or more on a ring.

     Although nearly 40 percent of women think whoever asked for the date should pay for it,14 Dercent

said the bill should be split,but most unmarried men said they would cover the cost of the date.

      Finances can be a delieate subject,so half of people don't talk about money until they have been

together six months and 20 percent of married coupies did not refer to the subject until after they have

tied the knot.

     After marriage money matters can be a cause of disagreements,although the poll showed arguments

over household budgets,spending on the children and everyday purchases have declined since last year.

1. Which is the most popular place for people to celebrate Valentine's Day?

A. A super market.    

B. A beautiful park.

C. A favourite restaurant.    

D. A proposal party.

2. Which of the following price of an engagement ring is the most appropriate in most

people's opinion?

A. $950    

B. $3,000    

C. $6,000

D. $10,000

3. According to the passage,on Valentine's Day consumers will not be spending their money      .

A. having a date    

B. buying flowers as a present

C. holding a party to propose marriage

D. celebrating Valentine's Day in restaurants

4. Finances are a delicate subject,which can result in      .

A. arguments in a marriage

B. most unmarried men covering the cost of the date

C. consumers digging deeper into their pockets for household budgets

D. couples not talking about the subject after they have been very close

5. The passage mainly tells us that      .

A. many people intend to celebrate Valentine's Day in a way they like

B. people are expected to spend 8％more money on Valentine's Day than last year

C. arguments over family spending have declined since last year

D. people have different opinions about spending on Valentine's Day