资本收益（Capital gain）

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资本收益（Capital gain）

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第1题：

资本收益（Capital gain）

参考答案：

资本收益是指人们卖出股票（或其他资产）时所获得的超过原来为它支付的那一部分。

第2题：

人才资本的投资收益包括:()

A.人才资本投资的未来收益

B.人才资本投资的现实收益

C.人才资本投资的个人收益

D.人才资本投资的社会收益

参考答案：CD

第3题：

According to the passage, the function of the meditation is_________.

A． to gain profit from God

B． to gain peace of mind to make a decision

C． to gain an foreknowledge

D． to gain an objective conclusion

正确答案：B
由第一段中One of the meditators said his weekly meditation sessions are aimed mainly at bringing the peace of mind that makes for good decision—making．及第三段中Per-spective investments also are considered through mystic meditation．“With the mind relaxed and open，it is easier to be objective in judging the risk of a new venture． Meditation and contact with the wisdom of the old leaders sharpens your own insight and intuition…”可以推断沉思的作用是得到冷静头脑来决策。B项为正确选项。

第4题：

国际通行的信用“6C”标准原则包括()。

A:品德(Character)
B:竞争(Competition)
C:资本(Capital)
D:经营环境(Condition)
E:控制(Control)

答案：A,C,D,E

解析：

面谈过程中，调查人员可以按照国际通行的信用“6C”标准原则，即品德(Char-acter)、资本(Capital)、还款能力(Capacity)、抵押(Collateral)、经营环境(Condition)和控制(Control)，从客户的公司状况、贷款需求、还贷能力、抵押品的可接受性以及客户目前与银行的关系等方面集中获取客户的相关信息。

第5题：

在对企业信用分析的5CS系统中，其不包括的因素是（）。

A.控制（Control）

B.品德(Character)

C.资本（Capital）

D.抵押(Collateral)

正确答案：A

第6题：

Rate of return（or return）on capital 资本收益率（或资本收益）

参考答案：

在一项投资或一件资本品上的收益（yield）。比如，一项耗费100美元的投资每年带来12美元的收益，那么这项投资的收益率就是每年12％。

第7题：

A capital expenditure results in a debit to ( )

A. an expense account

B. a capital account

C. a liability account

D. an asset account

正确答案：D

第8题：

of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)

正确答案：

However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a trading
group) sells the whole or any part of a substantial shareholding in another trading company.
A substantial shareholding is one where the investing company holds 10% of the ordinary share capital and is beneficially
entitled to at least 10% of the
(i) profits available for distribution to equity holders and
(ii) assets of the company available for distribution to equity holders on a winding up.
In meeting the 10% test, shares owned by a chargeable gains group may be amalgamated. The 10% test must have been
met for a continuous 12 month period during the 2 years preceding the disposal.
The companies making the disposals must have been trading companies (or members of a trading group) throughout the
12 month period, as well as at the date of disposal. In addition, they must also be trading companies (or members of a trading
group) immediately after the disposal.
The exemption is given automatically, and acts to deny losses as well as eliminate gains.
While Alantech Ltd has owned its holding in Mobile Ltd for 33 months, its ownership of the Boron holding has only lasted
for 10 months (at 1 June 2005) since Boron was acquired on 1 July 2004. Selling the shares in June 2005 will fail the
12 month test, and the gain will become chargeable.
It would be better for the companies to wait for a further month until July 2005 before selling the amalgamated shareholding.
By doing so, they will both be able to take advantage of the substantial shareholdings relief, thereby saving tax of ￡29,625
assuming a corporation tax rate of 19%.

第9题：

国际通行的信用“6C”标准原则包括（）。

A．品德(Character)

B．担保(Collateral)

C．资本(Capital)

D．环境(Condition)

E．控制(Control)

正确答案：ABCDE
国际通行的信用“6C”标准原则，即品德(Character)、能力(Capacity)、资本(Capital)、担保(Collateral)、环境(Condition)和控制(Control)。故选ABCDE。

第10题：

如果公司未来的收益不受其向股东分配利润形式的影响，则股票的回购为股东提供了《1》，而现金股息则为股东提供了《2》：

A.《1》资本收益　　《2》资本收益
B.《1》资本收益　　《2》普通收益
C.《1》普通收益　　《2》资本收益
D.《1》普通收益　　《2》普通收益

答案：B

解析：

如果公司未来的收益不受其向股东分配利润形式的影响，则股票的回购为股东提供了资本收益，而现金股息则为股东提供了晋通收益。

资本收益（Capital gain）

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