【单选题】【消耗次数：1】
因特殊情况，员工在行权日之前将不可公开交易的股票期权转让的，以股票期权的转让净收入，作为（ ）。
①
工资、薪金所得，征收个人所得税
②
工资、薪金所得，免征个人所得税
③
财产转让所得，征收个人所得税
④
财产转让所得，免征个人所得税
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【多选题】
下列所得，应按照“财产转让所得”缴纳个人所得税的有（ ）。
①
赵某持有的甲公司股权被司法强制过户取得的所得
②
钱某终止投资，从被投资方乙企业收回的款项
③
孙某转让持有的上市公司股票取得所得
④
李某转让持有的国债取得所得
【单选题】
企业作为个人所得税的扣缴义务人，应按规定扣缴该职工应缴纳的个人所得税。代扣个人所得税时，其账务处理为（）。
①
借：应付职工薪酬;贷：应交税费——代扣代缴个人所得税
②
借：管理费用;贷：应交税费———代扣代缴个人所得税
③
借：固定资产;贷：应交税费——应交个人所得税
④
借：其他应收款一一代扣个人所得税;贷：应交税费——代扣代缴个人所得税
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His mother _____alone since his father died.
①
lived
②
lives
③
has lived
④
is living
【单选题】
Show me your ______hand. Can you move it like that?
①
another
②
the other
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other
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the others
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I saw that she was in difficulty with all those parcels, so I offered my_____.
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service
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money
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use
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chance
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The electric fan has blown away the terrible smell in the hall, ______?
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cant it
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isnt it
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doesnt it
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The workers are busy ____models for the exhibition.
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to make
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with making
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being making
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making
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Every morning Mr. Smith takes a ______to his office.
①
20 minutes walk
②
20 minutes walk
③
20-minutes walk
④
20-minute walk
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The boy is not happy at the new school. He has ________ friends there.
①
few
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a few
③
little
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leaves
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left
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had left