Jane has two brothers; one is John,and () is Henry.
A.the other
B.other
C.the others
D.another
A.the other
B.other
C.the others
D.another
第2题
It is over two years since my brother ______the army.
A. joins
B. joined
C. has joined
D. had joined
第3题
A.works,has
B.work,have
C.works,have
D.work,has
第4题
–Brand was Jane 's brother!
–()he reminded me so much of Jane!
A.No wonder
B.No doubt
C.Above all
第5题
How old is Jane's brother?
A.He's sixteen.
B.He's fourteen.
C.He's two.
第6题
A.No doubt
B.Above all
C.No wonder
第7题
aged six and eight years. Charles is a teacher but for the last five years he has stayed at home to look after their
children. Jane works as a translator for Speak Write Ltd.
Speak Write Ltd was formed and began trading on 6 April 2006. It provides translation services to universities. Jane,
who ceased employment with Barnham University to found the company, owns 100% of its ordinary share capital
and is its only employee.
Speak Write Ltd has translated documents for four different universities since it began trading. Its biggest client is
Barnham University which represents 70% of the company’s gross income. It is estimated that the company’s gross
fee income for its first 12 months of trading will be £110,000. Speak Write Ltd usually agrees fixed fees in advance
with its clients although it charges for some projects by reference to the number of days taken to do the work. None
of the universities makes any payment to Speak Write Ltd in respect of Jane being on holiday or sick.
All of the universities insist that Jane does the work herself. Jane carries out the work for three of the universities in
her office at home using a computer and specialised software owned by Speak Write Ltd. The work she does for
Barnham University is done in the university’s library on one of its computers as the documents concerned are too
delicate to move.
The first set of accounts for Speak Write Ltd will be drawn up for the year ending 5 April 2007. It is estimated that
the company’s tax adjusted trading profit for this period will be £52,500. This figure is after deducting Jane’s salary
of £4,000 per month and the related national insurance contributions but before any adjustments required by the
application of the personal service companies (IR 35) legislation. The company has no other sources of income or
capital gains.
Jane has not entered into any communication with HM Revenue and Customs (HMRC) with respect to the company
and wants to know:
– When the corporation tax computation should be submitted and when the tax is due.
– When the corporation tax computation can be regarded as having been agreed by HMRC.
Charles and Jane have requested a meeting to discuss the family’s finances. In particular, they wish to consider the
shortfall in the family’s annual income and any other related issues if Jane were to die. Their mortgage is covered
by a term assurance policy but neither of them have made any pension contributions or carried out any other long
term financial planning.
Jane has estimated that her annual after tax income from Speak Write Ltd, on the assumption that she extracts all of
the company’s profits, will be £58,000. Charles owns two investment properties that together generate after tax
income of £8,500. He estimates that he could earn £28,000 after tax if he were to return to work.
The couple’s annual surplus income, after payment of all household expenditure including mortgage payments of
£900 per month, is £21,000. Charles and Jane have no other sources of income.
Required:
(a) Write a letter to Jane setting out:
(i) the arguments that HMRC could put forward, based only on the facts set out above, in support of
applying the IR 35 legislation to Speak Write Ltd; and
(ii) the additional income tax and national insurance contributions that would be payable, together with
their due date of payment, if HMRC applied the IR 35 legislation to all of the company’s income in
2006/07. (11 marks)
第8题
A、by
B、up
C、in
D、to
第9题
回答题
"Family" is of course an elastic word.And in different countries it has different meanings.Butwhen British people say that their society is based on family life, they are thinking of "family" in itsnarrow, peculiarly European sense of mother, father and children living together in their own houseas an economic and social unit.Thus, every British marriage indicates the beginning of a new andindependent family--hence the tremendous importance of marriage in British life.For both man andwoman, marriage means leaving one&39; s parents and starting one&39; s own life.The man&39; s first dutywill then be to his wife, and the wife&39; s to her husband.He will be entirely responsible for her finan-cial support, and she for the running of the new home.Their children will be their common responsi-bility and their alone.Neither the wife&39; s parents nor the husband&39; s, nor their brothers or sisters,aunts or uncles, have any right to interfere with them--they are their own masters.
Readers of novels like Jane Austen&39; s Pride and Prejudice will know that in former times, mar-riage among wealthy families were arranged by the girl&39; s parents, that is, it was the parents&39; duty tofind a suitable husband for their daughter, preferably a rich one, and by skillful encouragement tolead him eventually to ask their permission to marry her.Until that time, the girl was protected andmaintained in the parents&39; home, and the fmancial relief of getting rid of her could be seen in theirgiving the newly married pair a sum of money called a dowry(嫁妆).It is very different today.
Most girls of today get a job when they leave school and become financially independent before theirmarriage.This has had two results.A girl chooses her own husband, and she gets no dowry.Everycoin has two sides; independence for girls is no exception.But it may be a good thing for all of thegirls, as their social status are much higher and they are no longer the subordinate(部下,下级) oftheir parents and husbands.
What does the author mean by "Family is of course an elastic word"? 查看材料
A.Different families have different ways of life.
B.Different definitions could be given to the word.
C.Different nations have different families.
D.Different times produce different families.
第10题
Jane Eyre is a good book. I have read it and I decide to read it __________.
A、two time
B、two times
C、the second time
D、a second time
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