试题与答案

2009年3月,某企业当月发生下列与个人收入有关的事项:(1)对总经理赵某(中国公民

题型:问答题

题目:

2009年3月,某企业当月发生下列与个人收入有关的事项:

(1)对总经理赵某(中国公民)采用绩效年薪制,年薪600000元,平时每月支付其工资10000元,每年视其履职状况支付其其余薪金。3月,赵总经理一年任期到期,董事会决定不再聘用,当月支付其薪金10000元,并根据考核状况支付其其余年薪450000元。

(2)新任总经理丹尼尔为法国公民,任期三年,于3月来华与赵某交接工作,当月在企业工作 22天,企业按日工资(含节假日)2000元计算其在华工资。

(3)支付退休人员钱某再任职收入4000元,当月钱某还从有关方面领取退休金1500元。

(4)支付兼职设计入员孙某不含税兼职收入 5000元。

(5)实施股权激励计划,承诺给新员工李某 (中国公民)不可转让的股票期权,2年后将以每股1元的价格给李某本企业(境内上市)股票20000股,李某本月工资6000元。

(6)已在公司工作2年的员工周某(港澳同胞)的不可转让的股票期权到期,按照与其入职时签订的行权按每股1元取得市价每股3元的本公司股票30000股,周某本月工资9000元。

要求:

计算周某当月应纳的个人所得税;

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A, B, C, D

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题型:问答题


一、根据相关资料审核保险单,指出保险单中的错误之处。
1.商业发票、装箱单:
(1)出口商名称: 天津正虹有限公司
TIANJIN ZHENGHONG CO. , LTD.
NO. 120 ZHICHUN ROAD, CHAOYANG DISTRICT,
TIANJIN CHINA
(2)进口商名称:PT. MANE INDONESIA
(3)发票号码:09-000007
(4)信用证号: GDF205506
(5)装船口岸:TIANJIN
(6)目的港: JAKARTA, INDONESIA
(7)唛头: BAOLING
PT
JAKARTA
(8)运输方式: BY SEA
(9)货物名称: CHINESE BAOLING WINE
(10)货物总净重: 1700公斤
(11)货物总毛重: 1800公斤
(12)价格条件: CIF JAKARTA
(13)单价: USD3.7/KGS
(14)总价: USD6 290.00
(15)包装装件数: 10 DRUMS
2.信用证、提单:
(1)CONDITIONS: INSURANCE POLICY COVERING MARINE TRANSPORTATION
ALL RISKS AS PER ICC(A), INCLUDING WAREHOUSE TO
WAREHOUSE RISKS.
(2)船名、航次: YM NAGOYA V. 11S
(3)提单号: EURFL04N05345JAK
(4)起运港:TIANJIN
(5)中转港:HONG KONG
(6)卸货港: JAKARTA, INDONESIA
(7)件数及包装: 10 DRUMS, TEN(10) DRUMS ONLY
(8)毛重: 1800 KGS
(9)货物描述: CHINESE BAOLING WINE
(10)开船日: 10 APR. 2009
3.合同、其他:
(1)保险费费率: 2.5%
(2)赔款偿付地点: JAKARTA, INDONESIA
(3)保险经纪人: 中国人民财产保险股份有限公司,王涛
4.已填制的错误保险单:

PICC中国人民财产保险股份有限公司

PICC Property and Casualty Company Ltd

_________________________________________________________
货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY

发票号码(1) 保险单号次
INVOICE NO. 09-000007 POLLCY NO. PYIE2009320 1930000142
被保险人:天津正虹有限公司TIANJIN ZHENGHONG CO. , LTD. (2)
中国人民财产保险股份有限公司(以下简称本公司)要求,以被保险人向本公司缴付约定的保费为对价,按照本保险单列明条款承保下述货物运输保险,特订立本保险单。
THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUAIJTY COMPANY LIMITED (HEREINAFTER CALLED "THE COMPANY")AT THE REQUEST OF THE INSURED IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSUREDUNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRTNTED BELOW.
标记(3)MARKS & NO. S包装及数戤(4)QUANTITY保险货物项目(5)DESCRIPTION OF GOODS保险金额(6)AMOUNT INSURED
BAOLINGPTJAKARTA10 DRUMCHINESE BAOLING WINEUSD6290.00
总保险金额:(7)
TOTAL AMOUNT INSURED:US DOLLARS SIX THOUSAND TWO HUNDRED AND NINTY ONLY.
费率(8) 保险费(9) 装载运输工具(10)
RATE:2.5% PREMIUM:USD157.25 PER CONVEYANCE S.S. : YM NAGOYA V. 11S
自:(11) 至:(12) 提运单号:(13)
FROM:TIANJIN TO:JIAKARTA B/L NO. : EURFL04N0.535JAK
保险险别:(14)
CONDITIONS: ALL RISKS 开航日期:(15)
SIGN ON OR ABT: 10, APR. 2009
备注:
REMARKS:
所保货物如发生保险单项下可能引起索赔的损失,应立即通知本公司或下属代理人查勘。如有索赔,应向本公司提交正本保险单(本保险单共有2份正本)及有关证件。如一份正本已用于索赔,其余正本自动失效。
IN THE EVENT 0F LOSS OR DAMANCE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY OR AGENT AS MENTIONED. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN TWO ORCINALS TOCETHER WITH THE RELEVANT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORICINAL POLICY HAS BEEN ACCOMPLISHED, THE OTHERS TO BE VOID.
中国人民财产保险股份有限公司天津市分公司
PICC Property and Casualty Company Limited Tianjin Branch
赔款偿付地点(16)
CLAIM PAYABLE AT HONGKONG
日期、地点:(17)
DATE:APRIL 11, 2009 TIANJIN 王涛
Authorized Signature (18)
地址:
核保人:3201931023 制单人:3201931012 经办人:3201931003
二、审核要求
根据所给的相关资料审核上述保险单,找出保险单中的错误之处,并在下面详细列出:
1. __________________________________
2. __________________________________
3. __________________________________
4. __________________________________
5. __________________________________
6. __________________________________

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