张杰是一家境内上市公司的首席执行官,该上市公司对高管人员实行固定月薪(张杰每月的月薪

题型:单项选择题

问题:

张杰是一家境内上市公司的首席执行官,该上市公司对高管人员实行固定月薪(张杰每月的月薪为2万元)。不实行年终奖励制度,但对高管实行股票期权的激励机制。2007年4月1日张杰被授予3万股的股票期权,授予价为每股10元。2007年1Z月31日。张杰以每股10元的价格购买公司股票3万股。当日市价为每股22元。2008年9月17日,张杰以每股25元的价格将3万股股票全部卖出,在持有股票期间张杰从公司分得股息6000元。关于张杰股票期权应纳个人所得税的说法,正确是( )。

A.张杰应在公司授予股票期权时缴纳个人所得税77625元
B.张杰应在行权时缴纳个人所得税77625元
C.张杰分得的股息可以享受免税待遇
D.张杰转让股票时应该缴纳个人所得税18000元

考点:金融理财师金融理财基础(二)金融理财师个人税务与遗产筹划
题型:单项选择题

环境污染中最突出的是              和             ;环境保护就是保护人类自己的生存权利。我们每个人都应该积极地加入环境保护的行列。我的环保行动表现在_____________、____________等方面。

题型:单项选择题

()的采掘工作面应制定瓦斯治理专项措施并严格落实,瓦斯治理效果符合相关规定。

A.高瓦斯矿井

B.突出矿井

C.瓦斯矿井

D.自然发火矿井

题型:单项选择题

入侵报警系统在设计时,紧急报警装置应可以随时撤防和布防。

题型:单项选择题

不得安排未成年工从事()劳动。

A.矿山井下

B.有毒有害

C.国家规定的第四级体力劳动强度

D.体力

题型:单项选择题

When I tell people that I’m a professor of communication, they often are confused (1) what the term "communication" means. Many people think mass communication is the (2) type of communication, but mass communication is only one form of communication. The study of mass communication focuses on messages that are (3) over (4) such as television, newspapers, and radio. Other areas of (5) focus on the messages individuals send to one another. Some of the major contexts in which communication is studied (6) the interpersonal context, the organizational context, and the intercultural context. A scholar studying (7) communication, for example, might examine how married couples (8) with misunderstandings and the effects these misunderstandings have on (9) satisfaction. Organizational communication scholars, on the other hand, might study (10) the communication styles used by managers and their subordinates influence productivity and efficiency in a company or factory.
My area of specialization is intercultural communication. Intercultural communication is an (11) field of study which incorporates research from disciplines (12) as social psychology, sociology, cultural anthropology, sociolinguistics, and of course, communication. One of the (13) important areas of research addressed by intercultural scholars is how misunderstandings can be (14) when people communicate with Others from different (15) . To understand the process of intercultural communication, we must study how individuals’ cultural backgrounds (16) their communication behaviors.
The area of intercultural communication is a relatively new (17) of study even in the United States. While most Chinese students studying communication in the United States (18) on mass communication, there are some who are interested in intercultural communication and plan to return to China to teach and (19) research in this area. The work of these Chinese scholars on intercultural communication is important because it will help improve (20) between Chinese and Americans in the future.

更多题库