Smoking
Drug and alcohol abuse
Fruit
Vegetables
第1题：
The ability to reduce risk is _____ to how far you have progressed through the project life cycle.
A inversely proportional
B directly proportional
C not related
D the responsibility of the risk executive
E is directly proportional to the amount at stake.
第2题：
10 The ability to reduce risk is _____ to how far you have progressed through the project life cycle. A. inversely proportional
B. directly proportional
C. not related
D. the responsibility of the risk executive
E. is directly proportional to the amount at stake
第3题：
The ability to achieve cost savings is inversely proportional to _____.
A.the earned value achieved to date
B.the estimated costs to complete
C.empowerment to the P.M.
D.productivity
E.None of the above.
第4题：
The Chief Mate must ascertain that the deck loads are stowed in such a manner as ______.
A.not to affect the draught trim
B.not to affect the cargo ventilation
C.not to affect the free surface
D.not to affect the vessel's stability
第5题：
(iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable input
tax. (6 marks)
You are required to prepare calculations in respect of part (ii) only of this part of this question.
Note: – You should assume that the corporation tax rates and allowances for the financial year 2006 apply
throughout this question.
(iii) The effect of the restructuring on the group’s ability to recover its input tax
Prior to the restructuring
Rapier Ltd and Switch Ltd make wholly standard rated supplies and are in a position to recover all of their input tax
other than that which is specifically blocked. Dirk Ltd and Flick Ltd are unable to register for VAT as they do not make
taxable supplies. Accordingly, they cannot recover any of their input tax.
Following the restructuring
Rapier Ltd will be carrying on four separate trades, two of which involve the making of exempt supplies such that it will
be a partially exempt trader. Its recoverable input tax will be calculated as follows.
– Input tax in respect of inputs wholly attributable to taxable supplies is recoverable.
– Input tax in respect of inputs wholly attributable to exempt supplies cannot be recovered (subject to the de minimis
limits below).
– A proportion of the company’s residual input tax, i.e. input tax in respect of inputs which cannot be directly
attributed to particular supplies, is recoverable. The proportion is taxable supplies (VAT exclusive) divided by total
supplies (VAT exclusive). This proportion is rounded up to the nearest whole percentage where total residual input
tax is no more than ￡400,000 per quarter.
The balance of the residual input tax cannot be recovered (subject to the de minimis limits below).
– If the de minimis limits are satisfied, Rapier Ltd will be able to recover all of its input tax (other than that which is
specifically blocked) including that which relates to exempt supplies. The de minimis limits are satisfied where the
irrecoverable input tax:
– is less than or equal to ￡625 per month on average; and
– is less than or equal to 50% of total input tax.
The impact of the restructuring on the group’s ability to recover its input tax will depend on the level of supplies made
by the different businesses and the amounts of input tax involved. The restructuring could result in the group being able
to recover all of its input tax (if the de minimis limits are satisfied). Alternatively the amount of irrecoverable input tax
may be more or less than the amounts which cannot be recovered by Dirk Ltd and Flick Ltd under the existing group
structure.
第6题：
36 _____ best describes the goal of a project in its relationship with the customer, from initial contact through delivery.
A. fitness for use
B. customer satisfaction
C. conformance to requirements
D. fitness for purpose
E. All of the above
第7题：
48 The ability to achieve cost savings is inversely proportional to _____.
A. the earned value achieved to date
B. the estimated costs to complete
C. empowerment to the P.M.
D. productivity
E. None of the above
第8题：
_____ best describes the goal of a project in its relationship with the customer, from initial contact through delivery.
A . fitness for use
B . customer satisfaction
C . conformance to requirements
D . fitness for purpose
E . All of the above.
第9题：
Improvement of people's ability to focus may______.
A．affect their moods
B．distract their minds
C．reduce their boredom
D．increase their depression
第10题：
When a seafarer is on call，the seafarer shall have ______ if the normal period of rest is disturbed by call-outs to work．
A.not any compensatory rest period
B.double rest period
C.triple rest period
D.an adequate compensatory rest period