海关将由于某种原因多征收的关税退还给原纳税人时,应当退还按同期存款利率计算的利息。(

题型:判断题

问题:

海关将由于某种原因多征收的关税退还给原纳税人时,应当退还按同期存款利率计算的利息。( )

考点:注册会计师税法注册会计师税法
题型:判断题

It was shortly before midnight, and Dr Patricia was getting ready for bed. The phone rang on the end of the line was a woman about to break a promise.

The woman was her mother’s neighbor. Flora Harris had made the neighbor swear she wouldn’t tell her daughter she’d had a heart attack and was in the hospital, for fear her daughter would worry. The neighbor wisely decided to disobey orders.

Harris desperately wanted to get to the hospital immediately, but she couldn’t. She lives in Washington, D. C, and her mother lives in California.

For the past year a half, Harris has gone to Los Angeles every other month to take care of her mother. Flora Harris takes care of her husband, James, who’s 91 and has Alzheimer’s disease. They live in their own home, and a caregiver comes to help them a few hours a day.

Harris is one of many Americans facing the heartache of how to take care of aging parents from afar. She’s often worried, not to mention exrtemely busy with a demanding job, two teenage daughters and the frequent trips to California.

In some ways, Harris is lucky. She has the resources to make the trips to Los Angeles. Plus, Harris is a doctor who treats the elderly.

“But it’s still tough,” she says. “I can foresee what the next few years are going to look like, and it’s not a pretty picture. My father’s going to need diapers (尿布). There will come a time when he won’t recognize me and he’s easily excited. I worry he’s going to be violent and hurt my mother.”

So what do you do when you live a continent away from your aging, sick parents? There are no magic answers. You can hire someone to help, but you can’t oursource it completely.

小题1:Why was the woman thought to have broken a promise?

A.She failed to take care of Flora.

B.She was not supposed to call Harris at midnight.

C.She couldn’t go to hospital on time.

D.She told Harris about her mother’s illness.小题2:What can we learn about Patricia Harris from the passage?

A.She thinks it harder to look after her parents the next few years.

B.Her parents cannot take of themselves at all.

C.She cannot do a demanding job.

D.She cannot afford to go to California often.小题3:What does the underlined word “outsource” in the last paragragh mean?

A.Arrange somebody outside to do a job.

B.Work something out by oneself.

C.Speak something out for help.

D.Understand something.小题4:What’s the main idea of this passage?

A.Aging people in the USA are increasing.

B.The rate of heart disease is high in America.

C.It is difficult to tend aging parents from afar.

D.Harris advises on tending aging parents from afar.

题型:判断题

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