assistants
ships
vehicles
guns
第1题：
Passage Four
John Paul Jones was one of the founders of the United States Navy. During the Revolution, the colonies were desperate. They needed men to lead their small ships against the British fleet. Jones was more than willing to fight.
John Paul Jones had once been a captain of a British merchant ship. In 1773, his crew mutinied. One member of the crew tried to gain control of the ship. Jones shot the man to death. The mutiny took place near the port of Tobago, an island in the Caribbean. Authorities there decided to have a trial. This meant certain death for John Paul Jones, since the whole crew would testify against him. One night during a thunderstorm, he escaped from the jail.
He fled to the United States and lived with a family named Jones. His real name was John Paul. He added the name of Jones to his, in honor of the family. He outwitted the British ships that were sent to hunt him down.
When the American Revolution ended he went to serve in the Russian navy. There, he fought the Turks and achieved one of the few major naval victories in the history of Russia. He died in Paris at the age of forty-five.
John Paul Jones is considered both an American and Russian hero, but the English considered him a fugitive.
48. John Paul Jones won a major victory for the Russian navy against the ______.
A. French
B. British
C. Turks
D. Spanish
第2题：
James died on 22 January 2015. He had made the following gifts during his lifetime:
(1) On 9 October 2007, a cash gift of ￡35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.
(2) On 14 May 2013, a cash gift of ￡420,000 to his daughter.
(3) On 2 August 2013, a gift of a property valued at ￡260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to ￡310,000.
On 22 January 2015, James’ estate was valued at ￡870,000. Under the terms of his will, James left his entire estate to his children.
The nil rate band of James’ wife was fully utilised when she died ten years ago.
The nil rate band for the tax year 2007–08 is ￡300,000, and for the tax year 2013–14 it is ￡325,000.
Required:
(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)
(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)
(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.
Notes:
1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.
2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)
(a) James – Inheritance tax arising on death
Lifetime transfers within seven years of death
The personal representatives of James’ estate will be responsible for paying the inheritance tax of ￡348,000.
Working – Available nil rate band
(b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.
(c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.
(2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.
(3) James therefore saved inheritance tax of ￡20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.
第3题：
A. giving name
B. surname
C. forename
D. family name
第4题：
第5题：
There shall be two principal ______ through the harbor for the passage of vessels of over 60 tons burden．
A.straits
B.channels
C.canals
D.roadsteads
第6题：
On which vessels is GMDSS required?______.
A.All vessels capable of international voyages
B.Vessels operating outside of the range of VHF coastal radio stations
C.SOLAS Convention ships of 300 gross tonnage or more
D.Coastal vessels of less than 300 gross tons
第7题：
If the vessel encountered rough voyage，the captain of the vessel shall ________ his note of protest to harbor authorities after vessel's arrival．
A.typewrite
B.convey
C.submit
D.take down
第8题：
Passage Five
Billy Joel was born on Long Island, in New York State. He began taking piano lessons at an early age and joined his first rock band when he was fourteen. After playing in a number of Long Island groups, Billy began concentrating on his song-writing. His first album of completely original songs was Cold Spring Harbor. It was released in 1972. Two years later, after the release of the smash-hit albums Piano Man and Street-life Serenade. Billy was named "Best New Male Vocalist" by Cask Box magazine.
51. Billy Joel began taking piano lessons ______.
A. when he joined his first rock band
B. after he was named "Best New Male Vocalist"
C. at fourteen
D. before he was fourteen years old
第9题：
第10题：
The Southern Alps,with Mt Cook in the center,runs almost the whole length of（）
ANew Zealand
BNorth Island
CSouth Island
DStewart Island