題目列表(包括答案和解析)
| 稅 級 | 現行征稅方法 |  草案征稅方法 | ||||
| 月應納稅額x | 稅率 | 速算扣除數 | 月應納稅額x | 稅率 | 速算扣除數 | |
| 1 | x ≤ 500 | 5% | 0 | x ≤ 1 500 | 5% | 0 |
| 2 | 500<x≤2 000 | 10% | 25 | 1 500<x≤4 500 | 10% | |
| 3 | 2 000<x≤5 000 | 15% | 125 | 4 500<x≤9 000 | 20% | |
| 4 | 5 000<x≤20 000 | 20% | 375 | 9 000<x≤35 000 | 25% | 975 |
| 5 | 20 000<x≤40 000 | 25% | 1375 | 35000<x≤55 000 | 30% | 2 725 |
FUN TIME
Are you tired of the puzzles you usually do? Sudoku is a new choice. Sudoku consists of the Japanese characters Su (meaning “number”) and Doku (meaning “single”), but it was not invented in Japan. It was created by Howard Garnes in 1979. The puzzle was first introduced into Japan by Nikoli Puzzle Company in 1984. In 1986, Kaji Maki, the president of Nikoli made the rules strict and clear. Soon in the same year Sudoku became popular in Japan. In November 2004, The Times, a British newspaper, first printed it in the newspaper. It became an international hit in 2005. Now Sudoku becomes very popular all over the world.
The rule of the puzzle is to fill in the grids (格子) so that every row, every line and every 3×3 box has the numbers 1 to 9. Here is a Sudoku. Please relax and enjoy. It’s fun!
|
9 |
2 |
4 |
7 |
6 |
3 |
1 |
5 |
8 |
|
5 |
3 |
6 |
8 |
9 |
1 |
4 |
2 |
7 |
|
X |
7 |
8 |
2 |
5 |
4 |
9 |
6 |
3 |
|
7 |
1 |
9 |
3 |
4 |
2 |
5 |
8 |
6 |
|
4 |
8 |
3 |
6 |
1 |
5 |
2 |
7 |
9 |
|
2 |
6 |
5 |
9 |
8 |
7 |
3 |
4 |
1 |
|
3 |
9 |
7 |
4 |
2 |
Y |
6 |
1 |
Z |
|
6 |
5 |
2 |
1 |
7 |
9 |
8 |
3 |
4 |
|
8 |
4 |
1 |
5 |
3 |
6 |
7 |
9 |
2 |
根據以上雜志專欄內容，回答下列問題。
1.Who created Sudoku?
A. Howard Garnes. B. Sudoku. C. Kaji Maki. D. Nikoli.
2.Which is true about Kaji Maki according to the reading material?
A. He was the boss of Nissan Company.
B. He helped to make Sudoku popular in Japan.
C. He was the president of The Times.
D. He is an American.
3.Which is NOT true about Sudoku?
A. Sudoku wasn’t invented in Japan.
B. It was The Times that first printed Sudoku in the newspaper.
C. Each grid has more than one number.
D. It became popular around the world in 2005.
4.In the puzzle above, what should “X” be?
A. 5. B. 4. C. 3. D. 1.
5.What should “Z” be in the puzzle?
A. 8. B. 5. C. 2. D. 4.
FUN TIME
| 9 | 2 | 4 | 7 | 6 | 3 | 1 | 5 | 8 |
| 5 | 3 | 6 | 8 | 9 | 1 | 4 | 2 | 7 |
| X | 7 | 8 | 2 | 5 | 4 | 9 | 6 | 3 |
| 7 | 1 | 9 | 3 | 4 | 2 | 5 | 8 | 6 |
| 4 | 8 | 3 | 6 | 1 | 5 | 2 | 7 | 9 |
| 2 | 6 | 5 | 9 | 8 | 7 | 3 | 4 | 1 |
| 3 | 9 | 7 | 4 | 2 | Y | 6 | 1 | Z |
| 6 | 5 | 2 | 1 | 7 | 9 | 8 | 3 | 4 |
| 8 | 4 | 1 | 5 | 3 | 6 | 7 | 9 | 2 |
Are you tired of the puzzles you usually do? Sudoku is a new choice. Sudoku consists of the Japanese characters Su (meaning “number”) and Doku (meaning “single”), but it was not invented in Japan. It was created by Howard Garnes in 1979. The puzzle was first introduced into Japan by Nikoli Puzzle Company in 1984. In 1986, Kaji Maki, the president of Nikoli made the rules strict and clear. Soon in the same year Sudoku became popular in Japan. In November 2004, The Times, a British newspaper, first printed it in the newspaper. It became an international hit in 2005. Now Sudoku becomes very popular all over the world.
The rule of the puzzle is to fill in the grids (格子) so that every row, every line and every
3×3 box has the numbers 1 to 9. Here is a Sudoku. Please relax and enjoy. It’s fun!
根據以上雜志專欄內容，回答下列問題。
51. Who created Sudoku?
A. Howard Garnes. B. Sudoku. C. Kaji Maki. D. Nikoli.
52. Which is true about Kaji Maki according to the reading material?
A. He was the boss of Nissan Company.
B. He helped to make Sudoku popular in Japan.
C. He was the president of The Times.
D. He is an American.
53. Which is NOT true about Sudoku?
A. Sudoku wasn’t invented in Japan.
B. It was The Times that first printed Sudoku in the newspaper.
C. Each grid has more than one numbe
r.
D. It became popular around the world in 2005.
54. In the puzzle above, what should “X” be?
A. 5. B. 4. C. 3. D. 1.
55. What should “Z” be in the puzzle?
A. 8. B. 5. C. 2. D. 4.
Everyone likes to receive gifts. In many countries people give gifts for special occasions. For example, in the United States people give 63 for birthdays, weddings, and when someone graduates from high school or college. In Japan many people give gifts at special times in the summer and 64 . And in some countries people give a person a gift when they visit the person’s home. But how do you choose the 65 gift?
It's not always easy to find a great gift for everyone, especially when you are buying a gift for someone from another 66 . In many Western countries watches and 67 are nice gifts. However, Chinese people do not like clocks as gifts. The Chinese words that mean to give a clock are similar to the words for to die. So many Chinese people think that a clock as a gift is bad 68 .
Many people around the world think that flowers are always a safe gift. But even flowers can be 69 ! In Russia a gift of an odd number of flowers (1,3,5, etc. ) is okay. But a gift of an even number of flowers (2,4,6, etc. ) is not okay. It's only for funerals! People in China do not like gifts of white flowers, because white is the color for funerals. And don't 70 red roses to a stranger from Germany. They may think you love them! Red roses mean love in several cultures!
1.A. money B. gifts C food
2. A. person B. place C. winter
3. A. right B. wrong C. shiny
4. A. country B. city C. village
5.A. flowers B. books C. clocks
6.A. luck B. lucky C. unlucky
7. A. a safe gift B. a problem C. a good tdea
8.A. receive B. accept C. give
Salesman： $73.07，please.
Peter： What? Show me the receipt.
Salesman： Here it is.
Peter： Look. The price on this shirt is $17. But the receipt says $27.
Salesman： You are right. The receipt is wrong.
Peter： And what is the $5.57 for?
Salesman： That’s for tax（稅）.
1. The $5.57 is for the ___________.
A. tax B. bags C. jacket D. shirt
2. When did Peter do some shopping?
A. On June 17.B. At noon.C. On June 25.D.In the morning
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