Disposable income 可支配收入（ DI）
题目
Disposable income 可支配收入（ DI）
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第1题：
听力原文：The tax return does not show accrued income.
(8)
A．The tax return is not shown in the income.
B．The income is not accurate in taxation.
C．The tax should be returned according to the income.
D．The tax return is not in accordance with the income that should be taxed.
正确答案：D
解析：单句意思为“纳税申报单不能反映应计收入”，D项意思与之接近。 -
第2题：
______ shows that net income for a specified period of time and how it was calculated.
A．The accounting statement
B．The capital statement
C．The income statement
D．The statement of financial condition
正确答案：C
解析：损益表(income statement)显示企业一段时期内获得的净利润，以及计算过程。accounting statement会计报表。capital statement股权变动表。statement of financial condition财务状况表。 -
第3题：
The income statement is prepared from ().A.the income statement columns of the work sheet
B.the adjusted trial balance
C.either the adjusted trial balance or the income statement columns of the work sheet
D.both the adjusted trial balance and the income statement columns of the work sheet
正确答案：C
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第4题：
交换寄存器SI、DI的内容，正确的程序段是( )。
A．PUSH SI
B．PUSH SI PUSH DI PUSH DI POP SI POP DI POP DI POP SI
C．MOV AX，SI
D．MOV AX，SI MOV SI，AX MOV BX，DI MOV DI，BX XCHG BX，AX
正确答案：A
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第5题：
交换寄存器SI，DI的内容，正确的程序段是( )
A．PUSH SI PUSH DI POP SI POP DI
B．PUSH SI PUSH DI， POP SI，DI
C．MOV AX，SI MOV SI，DI MOV DI，AX
D．MOVAX，SI MOV BX，DI XCHG BX，AX
正确答案：A
解析：在堆栈中，无论是压人还是弹出，都必须以字为单位进行，即一次压人必须压入堆栈一个字，弹出时，也必须从堆栈中取出一个字。所以选项B是错误的；在串操作指令中，SI用作源变址寄存器，DI用作目的地址寄存器，所以选项C是错误的；选项D交换的是AX寄存器和BX寄存器里的内容，不符合题意；只有选项A是正确的，它依次把SI和DI的值推进栈中，然后把DI的值弹出来给SI，把SI的值弹出来给DI，即完成了SI和DI内容的交换。 -
第6题：
“电视台”的正确读音是（）。
- A、diàn sì tái
- B、diàn sì cái
- C、diàn shì tái
- D、diàn shì cái
正确答案:C -
第7题：
若DF=1，执行串操作指令MOVSW时，地址指针自动变化是（）.
- A、SI+SI+1，DI=DI+1
- B、SI=SI+2，DI=DI+2
- C、SI=SI-1，DI=DI-1
- D、SI=SI-2，DI=DI–212.
正确答案:D -
第8题：
问答题假定某经济的消费函数为C=100+0.8DI，DI为可支配收入，投资I=50，政府购买G=200，政府转移支付Tr=62.5，税收t=250.试求：均衡的国民收入？投资乘数、政府购买乘数、转移支付乘数、平均预算乘数各为多少？正确答案： （1）可支配收入DI=NI-t+Tr=NI-250+62.5=NI-187.5
由收入恒等式NI=C+I+G=100+0.8（NI-187.5）+50+200
解得均衡国民收入=1000（亿元）
（2）根据消费函数可知边际消费倾向c=0.8，则：
投资乘数=1/1-c=5
政府购买乘数=1/1-c=5
税收乘数=-c/1-c=-4
转移支付乘数=c/1-c=4
平衡预算乘数=1-c/1-c=1解析： 暂无解析 -
第9题：
单选题Income Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees. Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income. On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy. The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. It can be easily seen from this passage that the government levies tax on（）Acorporation profits
Bevery individual even though his income is very low
Cthose who work in joint ventures
Dthose who work in government departments
正确答案： A解析： 本文提到过个人也要缴税，但并没有说每个有收入的人都要缴纳，不管其收入是多少，但是公司的利税是必须缴的。本题的依据是第二段中的一句： Out of these profits， however， corporation profit taxes must be paid to the government... C 和D在本文中根本没有提到过，故都不对。答案为A。 -
第10题：
单选题Income tax rates are（）to one's annual income.Arelated
Bdependent
Cbased
Dassociated
正确答案： A解析： 暂无解析 -
第11题：
单选题Income Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees. Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income. On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy. The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. According to this passage, the money you get as interest from government bonds is（）Athe money earned
Bthe money not earned but received
Cthe money received for the contribution you have made to the economy
Dthe money earned for the service you have furnished to the economy
正确答案： B解析： 根据第三段第一句：money received by individuals when they collect social security or unemployment compensation is not money earned but money received… 以及下句Interest received on government bonds is also in this category…，可知B是答案。C项中的原因状语从句是不对的，所以C不能作为答案。答案为B。 -
第12题：
单选题以下哪些耗材可以满足NICU使用环境（）AMS16446 SPO2 Sensor disposable neonate
BMP00997 Skin Temperature Sensor disposable neonate
C2870207 NIBP Cuff disposable neonate
D以上都可以
正确答案： C解析： 暂无解析 -
第13题：
The other main source of revenue for a bank is fee income, or called ______ income.
A．interest
B．commission
C．service
D．net
正确答案：B
解析：句意：银行另一项主要收人来源于手续费。fee income-和commission income都指手续费，是银行不需要动用自己资金获得的收入，是与利息不同的一种收入来源。 -
第14题：
When the management of a business makes some decisions, it often refers to the normal income statement because the normal income statement is more useful in that.
A．Right
B．Wrong
C．Doesn't say
正确答案：B
解析：从段落中最后一句话For management's use in the decision-making process…as a Contribution Margin Income Statement, is more valuable可得知答案。 -
第15题：
对下面的个人所得税程序中满足语句覆盖测试用例的是()
If(income800)taxrate=0;
elseif(income=1500)taxrate=0.05;
elseif(income2000)taxrate=0.08;
elsetaxrate=0.1;
A、income=(800,1500,2000,2001
B、"income=(800,801,1999,2000)"
C、"income=(799,1499,2000,2001)"
D、"income=(799,1500,1999,2000)"
正确答案:D
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第16题：
In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
What is the correct treatment of the estate income for individual income tax purposes?
A.The estate income is not taxable
B.The estate income will be taxed as occasional (ad hoc) income
C.The estate income will be taxed as other income
D.The estate income will be taxed as service income
正确答案：A
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第17题：
disposable contact lens翻译成中文为（）
正确答案:抛弃型隐形眼镜 -
第18题：
DPI技术的简称（）
- A、Deep Packet Inspection
- B、Dots Per Inch
- C、discover packet incident
- D、disposable personal income
正确答案:A -
第19题：
假定某经济的消费函数为C=100+0.8DI，DI为可支配收入，投资I=50，政府购买G=200，政府转移支付Tr=62.5，税收t=250.试求：均衡的国民收入？投资乘数、政府购买乘数、转移支付乘数、平均预算乘数各为多少？
正确答案:（1）可支配收入DI=NI-t+Tr=NI-250+62.5=NI-187.5
由收入恒等式NI=C+I+G=100+0.8（NI-187.5）+50+200
解得均衡国民收入=1000（亿元）
（2）根据消费函数可知边际消费倾向c=0.8，则：
投资乘数=1/1-c=5
政府购买乘数=1/1-c=5
税收乘数=-c/1-c=-4
转移支付乘数=c/1-c=4
平衡预算乘数=1-c/1-c=1 -
第20题：
单选题Since red flags are likely to be raised at the IRS by the reporting of gambling income, business owners who declare their income as business revenue is less likely to receive an audit.ASince red flags are likely to be raised at the IRS by the reporting of gambling income, business owners who declare their income as business revenue is less likely to receive an andit.
BBecause the reporting of gambling income is likely to raise red flags at the IRS, business owners can reduce their chances of receiving an audit by declaring that income as business revenue.
CBusiness owners can reduce their chances of receiving an audit by declaring the income as business revenue, since the reporting of gambling income is likely to raise red flags at the IRS.
DTheir chances of receiving an audit are reduced by business owners who report that income as business revenue. because the reporting of gambling income is likely to raise red flags at the IRS.
EThe reporting of that income as business revenue can reduce the chances of business owners of receiving an audit, because of the red flags not having been raised at the IRS by the reporting of gambling income.
正确答案： B解析：
A项中存在主谓不一致问题。C、D、E三项表述不清，故本题应选B项。 -
第21题：
单选题Income Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees. Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income. On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy. The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. This passage is mainly about（）Athe difference between national income and GNP
Bthe difference between national income and personal income
Cthe concept of income
Dthe difference between disposable income and nondisposable income
正确答案： A解析： 文章主要讲收入的两大分类及其区别。这一点可以从文章的第一句话看出。文章第一段的第一句话常常是文章的论点句。因此A，C和D均不是完整的答案。答案为B。 -
第22题：
单选题Income Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees. Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income. On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy. The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. Which of the following statements is true according to the first paragraph?（）AGNP equals national income plus indirect business taxes.
BGNP excludes both capital consumption allowances and indirect business taxes.
CPersonal income is regarded as the total money income received by an individual after his or her taxes are paid.
DThe money that goes for capital consumption is not regarded as income.
正确答案： C解析： 本题的依据是第一段的The money put aside for capital consumption is for replacement and thus is not counted as income 这个句子。对原句的词语选项D用了别的表达方法，但大意仍保持不变。答案为D。 -
第23题：
单选题We all enjoy _____.Ahaving only reliable income
Bhaving reliable income and extra income
Chaving nothing more than food and clothing
Dhaving nothing more than reliable income
正确答案： B解析：
推理题。第一段提到满足人的基本需要要有稳定的收入，第二段又提到“We all enjoy extra income to ...”，因此推断B选项为正确答案。 -
第24题：
名词解释题Disposable income 可支配收入（ DI）正确答案： 通俗地说，指可以拿回家里的收入，也就是国民收入中可以由家庭用作消费或储蓄的部分。精确地说，它等于GNP减去所有税收、企业储蓄和折旧，加上支出和其他的转移支付，还有政府利息支付。解析： 暂无解析