NO.PZ2016010802000093
问题如下：
In calculating personal income for a given year, which of the following would not be subtracted from national income?
选项：
A.Indirect business taxes.
B.Undistributed corporate profits.
C.Unincorporated business net income.
解释：
C is correct.
Unincorporated business net income is also known as proprietor’s income and is included in personal income
考点：Personal income
依据Personal income的公式，只有C选项的不应当被扣减，AB两项则应当被扣减。
Personal income = national income – indirect business tax – corporate income tax – undistributed corporate profit + transfer payment.
基础课讲了， 没有听的特别明白。 可以再解释一下吗，什么是 transfer payment， 为什么算national income 时候要减去。
