对在公司上作十年以上的员工给予一定份额的股票期权,承诺在公司股票上市流通日,由公司以每股高出当日开般价2元的价格回购。 问题:上述各项激励措施涉及的企业所得税和个人所得税应如何处理?
文章加标题:“风格独特的西班牙舞曲”,标题居中,设置标题的字体为:黑体、粗体、二号、紫色,字符缩放150%。
(2)设置标题段后间距为1.5行。
(3)设置所有段落为首行缩进2字符。
(4)将正文最后一段(第三段)中的从“影响最大的是14世纪时……”另起一段。
(5)将文中的英文逗号全部替换为中文标点符号。
西班牙,是位于欧洲西南部伊比利亚半岛上的一个国家,该国的舞蹈种类繁多,主要的有博雷罗舞、佛拉门哥舞,凡丹文舞、巴斯克舞等等。这些舞蹈热烈鲜艳如烈火雄雄,奔放有力如海浪滔滔,有着激动人心的节奏和旋律,有着端庄自傲和刚柔并蓄的美妙风姿……受到了世界各国人民的喜爱和欢迎。
著名古典芭蕾舞剧《天鹅湖》中的西班牙舞, 是各国芭蕾舞剧团热门演出的第一个版本,它最初是在王子齐格弗里德挑选未婚妻的盛典上所出现的娱乐即兴节目之一,由两个徒手的男青年和两个手持折扇的女青年表演。舞蹈者以大滑步和伸展的舞姿,以及多变的舞臂动作,开始对舞。女舞者大幅度的后仰前踢,前仰后踢,用足掌足跟击地轻巧的打点,上身微微晃动;男舞者用倾身弯腰小跳作陪衬。女舞者大幅度的踢腿翻身动作,增添和发展了欢乐活泼的气氛。婉转柔美的手臂动作、显示了高超的技艺。
风格独特而斑斓多姿的西班牙舞,集中地体现了西班牙人民乐观豪迈、傲然自得的民族个性和俊美矫健、神采飞扬的精神面貌。其舞蹈风格的形成,除了本民族的内在因素,还有外在的影响。影响最大的是14世纪时吉卜赛人个性强烈、作风泼辣,兼之喜爱音乐,能歌善舞,他们在与西班牙人民相处的过程中,很自然地就将其奔放无羁的风度和富有感染力的表演特色溶入了西班牙舞之中,使之异常美妙,而令人难忘。
SECTION B ENGLISH TO CHINESE
Directions: Translate the following text into Chinese.
In a way, D-Day sums up for us the whole of World War II. It was the frontal clash of two ideas, a collision between the possibility of human freedom and its nullification. Even now, we are still learning what to make of it, still trying to know whether we are dwarfed by the scale of such an effort or whether what happened that day still enlarges us. It certainly enlarges the veterans of Normandy and their friends who died in every zone of that war.
It's tempting to politicize the memory of a day so full of personal and national honor, too easy to allude to the wars of our times as if they naturally mirrored World War II. The ironic starkness of the forces that met on the beaches of Normandy makes that temptation all the greater. But beyond the resemblance of young soldiers dying in wars 60 years apartl, there is no analogy, and that is something we must remember today as well. D-Day was the result of broad international accord. By D-Day, Europe had been at war—total war—for nearly five years, at profound cost to its civilian population. American civilians, in turn, had willingly made enormous material sacrifices to sustain the war effort. There was no pretense that ordinary life would go on uninterrupted and no assumption that America could go it alone.
SECTION B ENGLISH TO CHINESE
Directions: Translate the following text into Chinese.
His message perplexed his mind to that degree that he was fain, several times, to take off his hat to scratch his head. Except on the crown, which was raggedly bald, he had stiff black hair, standing jaggedly all over it, and growing down hill almost to his broad, blunt nose. It was so like smith' s work, so much more like the top of a strongly spiked wall than a head of hair, that the best of players at leap-frog might have declined him, as the most dangerous man in the world to go over.
While he trotted back with the message he was to deliver to the night watchman in his box at the door of Tellson' s Bank, by Temple Bar, who was to deliver it to greater authorities within, the shadows of the night took such shapes to him as arose out of the message, and took such shapes to the mare as arose out of her private topics of uneasiness. They seemed to be numerous, for she shied at every shadow on the road.