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阅读理解：

Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production —namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes, and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.

Which of the following statements is true according to the paragraph?

A.GNP equals national income plus indirect business taxes.

B.GNP excludes both capital consumption allowances and indirect business taxes.

C.Personal income is regarded as the total money income received by an individual after his or her taxes are paid.

D.The money that goes for capital consumption is not regarded as income.

正确答案：D

答案解析：本题的依据是本段的The money put aside for capital consumption is for replacement and thus is not counted as income.这个句子。对原句的词语选项D用了别的表达方法，但大意仍保持不变。

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