Joe’s car has a flat tire.()now is to walk to the nearest telephone.
A.All he can do
B.That he can do
C.He can do
D.All he did
A.All he can do
B.That he can do
C.He can do
D.All he did
第1题
A.A.successful
B.B.on airplane a lot
第2题
£32,000 and is provided with a petrol-driven company car which has a CO2 emission rate of 187g/km and had a
list price when new of £22,360. In August 2003, when he was first provided with the car, Benny paid the company
£6,100 towards the capital cost of the car. Golden Tan plc does not pay for any of Benny’s private petrol and he is
also required to pay his employer £18 per month as a condition of being able to use the car for private purposes.
On 1 December 2006 Golden Tan plc notified Benny that he would be made redundant on 28 February 2007. On
that day the company will pay him his final month’s salary together with a payment of £8,000 in lieu of the three
remaining months of his six-month notice period in accordance with his employment contract. In addition the
company will pay him £17,500 in return for agreeing not to work for any of its competitors for the six-month period
ending 31 August 2007.
On receiving notification of his redundancy, Benny immediately contacted Joe Egmont, the managing director of
Summer Glow plc, who offered him a senior management position leading the company’s expansion into Eastern
Europe. Summer Glow plc is one of Golden Tan plc’s competitors and one of the most innovative companies in the
industry, although not all of its strategies have been successful.
Benny has agreed to join Summer Glow plc on 1 September 2007 for an annual salary of £39,000. On the day he
joins the company, Summer Glow plc will grant him an option to purchase 10,000 ordinary shares in the company
for £2·20 per share under an unapproved share option scheme. Benny can exercise the option once he has been
employed for six months but must hold the shares for at least a year before he sells them.
The new job will require Benny to spend a considerable amount of time in London. Summer Glow plc has offered
Benny the exclusive use of a flat that the company purchased on 1 June 2003 for £165,000; the flat is currently
rented out. The flat will be made available from 1 September 2007. The company will pay all of the utility bills
relating to the flat as well as furnishing and maintaining it. Summer Glow plc has also suggested that if Benny would
rather live in a more central part of the city, the company could sell the existing flat and buy a more centrally located
one, of the same value, with the proceeds.
On 15 March 2007 Benny intends to sell 5,800 shares in Mahana plc, a quoted company, for £24,608. His
transactions in the company’s shares have been as follows:
£
June 1988 Purchased 8,400 shares 6,744
February 1996 Sale of rights nil paid 610
January 2005 Purchased 1,300 shares 2,281
The sale of rights, nil paid, was not treated as a part disposal of Benny’s holding in Mahana plc.
Benny’s shareholding in Mahana plc represents less than 1% of the company’s issued ordinary share capital. He will
not make any other capital disposals in 2006/07.
In addition to his employment income, Benny receives rental income of £4,000 (net of deductible expenses) each
year. He normally submits his tax return in August but he has not yet prepared his return for 2005/06. He expects
to be very busy in December and January and is planning to prepare his tax return in late February 2007.
Required:
(a) Calculate Benny’s employment income for 2006/07. (4 marks)
第3题
,he’d been unemployed,and with winter raging on the chill had finally hit home.Most of his friends had already left the Midwestern town,but he stayed on.After all,he was born here.
It was getting dark and light snow was coming down.He almost didn’t see the old lady,but in the dim light of day,he could see she needed help.He pulled up in front of her car and got out.
Even with a smile on his face,she was worried.Was he going to hurt her?He didn’t look safe;he looked poor and hungry.Joe knew how she felt and said to her,“I’m here to help you,ma’am.Why don’t you wait in the car where it’s warm.”She had a flat tire and Joe set about replacing it immediately.All this put the woman at ease.She then rolled down her window and began to talk to him,telling him that she was from St.Louis and was only passing through.Then the thankful woman asked Joe how much she owed him.But Joe told her that he had been given a hand in the past and if she wished to pay him back,she could give the money to someone who needed her help next time.
A few miles down the road the lady went into a small café.A waitress brought a clean towel to wipe her wet hair.The waitress was nearly eight months pregnant,but she never let the strain and aches change her attitude.The old lady wondered how someone who had so little could be so giving to a stranger.When the waitress came back to give the lady her change from a hundred dollar bill,she found a message on a napkin:“Take this.Someone once helped me out the way I’m helping you now.If you really want to pay me back,here’s what you can do. Don’t let the chain of love end with you.”
That night when she got home from work and climbed into bed,the waitress was thinking about what the lady had written.How could the lady have known that she and her husband needed the money?With the baby due next month,it was going to be hard.Knowing how worried her husband was,she whispered soft and low to him,“Everything’s gonna be alright,I love you,Joe.”
1. Many of Joe’ s friends left because. ()
(A). it was too cold there
(B). it was a lonely town
(C). they had lost their jobs
(D). they were not born there
2. The woman was worried because. ()
(A). she had been attacked
(B). she was poor and hungry
(C). no one offered to help her
(D). she was afraid of Joe’ s looks
3. Joe refused to be paid by the woman because. ()
(A). he did not need the money at all
(B). others had helped him in the past
(C). the woman appeared to be pitiable
(D). it was not difficult to replace a flat tire
4. Which of the following is probably true? ()
(A). The woman left the cafe when the waitress was getting her change.
(B). The woman knew who the waitress was and decided to help her out.
(C). Joe told the woman that his wife worked in a small cafe not far away.
(D). Joe knew that the woman would go into the cafe and meet the waitress.
5. The best title for the passage is. ()
(A). Acts of Kindness
(B). Sympathetic Hearts
(C). A Lonely Country Road
(D). A Woman from St.Louis
第4题
Many people who work in London prefer to live outside it, and to go in to their ffices or schools every day by train, car or bus, even though this means they have to get up early in the morning and reach home late in the evening. One advantage of living outside London is that houses are cheaper. Even a small flat in London without a garden costs quite a lot to rent. With the same money, one can get a itte house in the country with a garden of one's own. Then, in the country one can really get away from the noise and hurry of busy working lives.Even though one has to get up earlier and spend more[time in trains or buses, one can sleep better at night and during weekends and on summer evenings, one can enjoy the fresh, clean air of the country. If one likes gardens, one can spend one's free time digging, planting, watering and doing the hundred and one other jobs which are needed in a garden. Then, when the flowers and vegetables come up, one has got the reward together with those who have shared the secret of Nature. Some people, however, take no interest in country things: for them, happiness lies in the town, with its cinemas and theatres, beautiful shops and busy streets, dance-halls and restaurants. Such people would feel that their life was not worth living if they had to live it outside London. An occasional walk in one of the parks and a fortnight's (two weeks) visit to the sea every summer is all the country they want: the rest they are quite prepared to leave to those who are glad to get away from London every night.
1. When the garden is in blossom, it means that one has been rewarded().
A. living in the country
B、having spent time working in the garden
C、having a garden of his own
D、having been digging, planting and watering
2. People who think happiness lies in the town would feel that, if they had to live outside London().
A、their life was meaningless
B、their life was invaluable
C、they didn't deserve a happy life
D、they were not worthy of their happy life
3. The underlined phrase get away from in the 3rd paragraph refers to().
A. deal with
B、do away with
C、escape from
D、prevent from
4. With the same money,one can buy a ite house with a gardenin the cunty().
A. getting a small flat with a garden
B、having a small flat with a garden
C、renting a small flat without a garden
D、buying a small flat without a garden
5. Which of the following statements is NOT true?()
A、People who love Nature prefer to live outside the city
B、People who work in London prefer to live in the country.
C、Some people enjoying city life prefer to work and live inside London.
D、Many nature lovers, though working in London prefer to live outside thecity
第5题
2 Assume that today’s date is 1 July 2005.
Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004
and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he
has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.
Jan’s salary from 1 May 2004 was £74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price
of £42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free
petrol is provided by the company. Jan has other taxable benefits amounting to £3,965.
Jan’s other 2004/05 income comprises:
£
Dividend income from UK companies (cash received) 3,240
Interest received on an ISA account 230
Interest received on a UK bank account 740
Interest remitted from an offshore account (net of 15% withholding tax) 5,100
Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598
The total interest arising on the offshore account was £9,000 (gross). In addition, Jan has not remitted other
Portuguese rental income arising in the year, totalling a further £1,500 (gross).
Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house
to buy. The accommodation would be a two bedroom flat, valued at £155,000 with an annual value of £6,000. It
would be made available from 6 August 2005. The company will pay the rent of £600 per month for the first six
months. All other bills will be paid by Jan.
Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He
has held these shares since August 1986 when he bought 2,500 shares at £4.07 per share. In January 1994, a
bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders
have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:
– 3 shares in Jumper (currently trading at £3.55 per share) for every 5 shares in Gilet, and
– 25p cash per share
Required:
(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
第6题
A.has died
B.so
C.has lived
D.since then
第7题
Be fired with be given to better off care for far from feel like mix up nothing but turn down
1.I did not see the other car at the time because it was outside my field of_____.
2.Do you think a beautiful face is an_____or not for a woman?
3.Fever is an ______ of many illnesses.
4.The basketball player had _______ sat down before the reporters started firing questions at him.
5.Their old house had been large and spacious;by ______ the new flat seemed small and dark.
6.Every type of plant, with no ______,contains some kind of salt.
7.Parents should pay more attention to their children during their _____ years.
8.Joey came close to_____ after six months of unemployment.
9.I’m tried of being treated like a slave. I’ll_____ immediately.
10.Many of these problems had their ______ in the upper levels of administration.
11.Jonathan’s great grandfather left Ireland for the United States,which was believed to be a land of ____.
12.It’s interesting that some famous modern Chinese writers used to be students of______.
13.Maggie is no _____ woman.She has supported over a hundred children through school by working two jobs at the same time.
14.They _____ to herd Mr.Simpson’s sheep in the mountains the whole summer.
第8题
One advantage of living outside London is that houses are(4).Even a small flat in London without a garden costs quite a lot to rent.(5)the same money,one can get a itte house in the country with a garden of one's own.
1.A.train
B.preter
C.cheaper
D.eatly
E.with
2A.train
B.prefer
C.cheaper
D.with
E early
3.A.train
B.poefer
C.early
D.chenpe
E.with
4.A.with
B.train
C.prefer
D.cheaper
E.early
5.A.train
B.early
C.with
D.prefer
E.cheaper
第9题
A.he wants Joe’s jo
B.there are lots of opportunities in the company
C.Joe treats him as a best frien
D.Joe has the same agenda with him
第10题
spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and
then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers
can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then
put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers
bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store
glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,
the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car
dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The
vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact
at sales conferences and other high profile PR events.
David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is
how quickly the company should grow and the types of funding needed to support its growth and development. The
initial financial demands of the business have been quite modest but David has estimated that the business needs
£500K to support its development over the next two years and is uncertain as to the types of funding best suited to
a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing
and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid
reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding
required would also be affected by the activities David decides to carry out himself and those activities better provided
by external suppliers.
Required:
(a) Provide David with a short report on the key issues he should take into account when developing a strategy
for funding Gift Designs’ growth and development. (10 marks)
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