试题与答案

2012年初余某将自有商铺对外出租,租金8000元/月。在不考虑其他税费的情况下,余

题型:单项选择题

题目:

2012年初余某将自有商铺对外出租,租金8000元/月。在不考虑其他税费的情况下,余某每月租金应缴纳个人所得税( )元。

A.528

B.640

C.1280

D.1440

答案:

参考答案:C

解析:解析:  余某每月租金应缴纳个人所得税=8000×(1-20%)×20%=1280(元)。

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阅读短文,用所给动词的适当形式填空。

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阅读短文用动词的适当形式填空。

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题型:阅读理解与欣赏

阅读下面的文言文,完成1~4题。

游东山记

[明]杨士奇

  洪武乙亥,余客武昌。武昌蒋隐溪先生,年已八十余,好道家书。其子立恭,能诗。皆意度阔略。然深自晦匿,不妄交游,独与余相得也。

  是岁三月朔,余三人者,携童子四五人,载酒肴出游。天未明东行,过洪山寺二里许,折北,穿小径可十里,度松林,涉涧。涧水澄澈,深处可浮小舟。旁有盘石,客坐十数人。松柏竹树之阴,森布蒙密。时风日和畅,草本之葩烂然,香气拂拂袭衣,禽鸟之声不一类。遂扫石而坐。

  坐久,闻鸡犬声。余招立恭起,东行数十步,过小冈,田畴平衍弥望,有茅屋十数家,遂造焉。一叟可七十余岁,素发如雪,被两肩,容色腴泽,类饮酒者。延余两人坐。牖下有书数帙,立恭探得《列子》,余得《白虎通》,皆欲取而难于言。叟识其意,曰:“老夫无用也。”各怀之而出

  还坐石上,指顾童子摘芋叶为盘,载肉。立恭举匏壶注酒,传觞数行。立恭赋七言近体诗一章,余和之。酒半,有骑而过者,余故人武昌左护卫李千户也,骇而笑,不下马,径驰去。须臾,具盛馔,及一道士偕来,遂共酌。遭士出《太乙真人图》求诗。余赋五言古体一章,书之。立恭不作,但酌酒饮道士不已。道士不能胜,降跽谢过,众皆大笑。李出琵琶弹数曲。立恭折竹,窍而吹之,作洞箫声。隐溪歌费无隐《苏武慢》。道士起舞蹁跹,两童子拍手跳跃随其后。已而道士复揖立恭曰:“奈何不与道士诗?”立恭援笔书数绝句,语益奇,遂复酌,余与立恭饮,少皆醉。

  已而夕阳距西峰仅丈许,隐溪呼余还,曰:“乐其无已乎?”遂与李及道士别。中道隐溪指道旁冈麓顾余曰:“是吾所营乐丘处也。”又指道旁桃花语余曰:“明年看花时索我于此。”

  既归,立恭曰:“是游宜有记。”属未暇也。

  是冬,隐溪卒,余哭之。明年寒食,与立恭豫约诣墓下。及期余病,不果行。未几,余归庐陵,过立恭宿别,始命笔追记之。未毕,立恭取读,恸哭;余亦泣下,遂罢。然念蒋氏父子交好之厚,且在武昌山水之游屡矣,而乐无加乎此,故勉而终记之。手录一通,遗立恭。

  既游之明年,八月戊子记。(选自《东里集》,有删节)

  [注]①丘:坟墓。

1.对下列句子中加粗词的解释,不正确的一项是(     )

A.余两人坐——延:邀请。

B.降跽过——谢:感谢。

C.立恭宿别——过:拜访。

D.而乐无乎此——加:超过。

2.下列各组句子中,加粗词的意义和用法相同的一组是(     )

A.遂扫石坐——弃甲曳兵

B.有茅屋十数家,遂造——积土成山,风雨兴

C.乐无已乎——孰能讥之乎

D.遂李及道士别——今君廉颇同列

3.下列对原文有关内容的分析和概括,不正确的一项是(     )

A.隐溪隐匿避世,在交友方面非常谨慎,乐观旷达,对生死也很淡然;虽然年事已高,还能怡情山水。 B.立恭性情率真,能饮酒,好读书,擅长诗歌写作,与作者有着很深的交往,对已逝的父亲充满怀念。 C.立恭提议出游后应该有游记,可是作者因为事务繁忙,一直未能写作,直到次年八月才动笔写成。

D.文章主要记述了游东山的情况,表现了作者与隐溪父子的深厚友情,流露出对老友逝去的感伤。

4.把原文中画线的句子翻译成现代汉语。

(1)叟识其意,曰:“老夫无用也。”各怀之而出。

译文:__________________________________________________________

(2)立恭折竹,窍而吹之,作洞箫声。

译文:__________________________________________________________

(3)已而道士复揖立恭曰:“奈何不与道士诗?”

译文:__________________________________________________________

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