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[主观题]

The client objective motivating a monetization strategy is least likely to be:A) incre

The client objective motivating a monetization strategy is least likely to be:

A) increase portfolio systematic risk.

B) a tax efficient exit strategy.

C) provide funds to meet portfolio objectives.

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第1题

A healthcare and life sciences client wants to maintain electronic patient records, includ
ing medical images, for a period of seven years. How would the IT storage industry describe this business goal?()

A. an archive solution that requires event-based retention

B. a backup solution that provides version-based expiration

C. a PACS environment that provides two year litigation hold

D. a business continuity solution that provides two years Recovery Time Objective (RTO)

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第2题

4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in w
hich she will make her first

pension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.

The following information has been extracted from client files and from telephone conversations with Coral.

Coral:

– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.

– 1999 – Moved to the UK and has lived and worked here since then.

– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.

– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.

– No income apart from that received from Reef Ltd.

Reef Ltd:

– A UK resident company with annual profits chargeable to corporation tax of approximately £70,000.

– Four employees including Coral.

– Provides scuba diving lessons to members of the public.

Payments from Reef Ltd to Coral in 2007/08:

– Director’s fees of £460 per month.

– Dividends paid of £14,250 in June 2007 and £14,250 in September 2007.

Pension contributions:

– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pension

contributions of £9,000.

– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimise

the total after tax cost.

– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.

House in the country of Kalania:

– Beachfront property with potential rental income of £550 per month after deduction of allowable expenditure.

– Coral will use it for holidays for two months each year.

The tax system in the country of Kalania:

– No capital gains tax or inheritance tax.

– Income tax at 8% on income arising in the country of Kalania.

– No double tax treaty with the UK.

Required:

(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pension

contributions of £9,000 should be made:

– wholly by Reef Ltd; or

– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.

Your answer should include supporting calculations where necessary. (9 marks)

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第3题

career objective
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第4题

目标管理(objective management)

目标管理(objective management)

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第5题

objective目标,求职意向()
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第6题

Critics should be as objective as possible in their_ (analyze) of literary works.

Critics should be as objective as possible in their_ (analyze) of literary works.

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第7题

RTO(恢复时间目标)的英文全称是什么().

A.Retransmission Time-Out

B.Recovery Time Objective

C.Recovery Point Objective

D.Railway Transportation Office

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第8题

objective()

A.目标

B.战略

C.任务

D.主观

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第9题

长期目标(long term objective)

长期目标(long term objective)

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