Advise you()engines.

题目
单选题
Advise you()engines.
A

stop

B

to stop

C

stopping

D

stopped

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相似问题和答案

第1题:

I advise you to deposit your valuables in the ________ in this hotel.

A.safety deposit box

B.manager’s office

C.lobby’s safety box

D.your bedroom’s drawer


正确答案:A

第2题:

(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For the

purposes of this part, you may assume that the benefit in respect of the furnished flat is £11,800 per

year. (3 marks)


正确答案:

 

第3题:

This place is so crowded What shall we do about it?

A.I suggest we should evacuate the theatre as quickly as possible to avoid a trample

B.I advise you not to enter the theatre in order to avoid a trample

C.I’d like to give a tip that you may leave here quickly to avoid a trample

D.I made a suggestion that we cancel the performance immediately to avoid a trample


正确答案:D

第4题:

We are pleased to advise you that we complete the shipment of your order 123.()


正确答案:错

第5题:

What does the author advise you to do to pay the high cost of college?

A. To ask the family for help

B. To make a study of financial courses.

C. To do research on the price of college

D. To get to know how to ask for financial aid


正确答案:D

第6题:

(c) Assuming that she will survive until July 2009, advise on the lifetime inheritance tax (IHT) planning

measures that could be undertaken by Debbie, quantifying the savings that can be made. (7 marks)

For this question you should assume that the rates and allowances for 2004/05 apply throughout.


正确答案:
(c) Debbie survives until July 2009
Debbie should consider giving away some of her assets to her children, while ensuring that she still has enough to live on.
Such gifts would be categorised as PETs. Although Debbie will not survive seven years (at which point the gifts would fall out
of Debbie’s estate for IHT purposes), taper relief will reduce the amount chargeable to IHT. If gifts were made prior to July
2005, 40% taper relief would be available.
It is important to remember that Debbie’s annual exemptions will reduce the value of any PET when assets are gifted. Debbie
has not used her annual exemption for the last two years, and so she can gift £6,000 (2 x £3,000) in the current tax year
as well as £3,000 per year in future tax years. Debbie could therefore give away £18,000, saving tax of £7,200 (£18,000
x 40%). Debbie can also make small exempt gifts of up to £250 per donee per year.
Debbie should consider making gifts to Allison’s children instead of Allison (using, for example, an accumulation &
maintenance trust). This would ensure that the gifts were excluded from Allison’s estate.
It does not make sense for Debbie to gift shares in Dee Limited, as these qualify for full business property relief and therefore
are not subject to IHT.
As Andrew is shortly to be married, Debbie could give up to £5,000 in consideration of his marriage. This would save £2,000
in IHT.
Expenditure out of normal income is also exempt from IHT. This is where the transferor is left with sufficient income to
maintain his/her usual standard of living. Broadly, you need to demonstrate evidence of a prior commitment, or a settled
pattern of expenditure.
If substantial gifts are made, the donees would be advised to consider taking out insurance policies on Debbie’s life to cover
the potential tax liabilities that may arise on PETs in the event of her early death.

第7题:

5 You are an audit manager in Bartolome, a firm of Chartered Certified Accountants. You have specific responsibility

for undertaking annual reviews of existing clients and advising whether an engagement can be properly continued.

The following matters have arisen in connection with recent assignments:

(a) Leon Dormido is the senior in charge of the audit of the financial statements of Moreno, a limited liability

company, for the year ending 30 June 2005. Moreno’s Chief Executive Officer, James Bay, has just sent you an

e-mail to advise you that Leon has been short-listed for the position of Finance Director. You were not previously

aware that Leon had applied for the position. (5 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.


正确答案:
5 BARTOLOME
(a) Senior audit staff leaving for employment with client
Ethical and professional issues
■ Leon’s independence is in doubt as he is threatened by self-interest. Leon’s objectivity in relation to the audit may be
influenced by a desire to please and impress Moreno, as a prospective employer.
■ There appears to be a lack of integrity on the part of James and/or Leon:
? Leon should have confided in an appropriately senior manager/partner of Bartolome. In not doing so he has
compromised the firm by having applied for a position with a client whilst assigned to the client.
? James may lack integrity in having advised Bartolome of the short-listing if he gave an undertaking to Leon not to
do so. (Conversely, James may be acting with integrity in advising Bartolome and as a matter of professional
courtesy.)
■ Leon should be removed from the audit assignment immediately regardless of whether or not he is finally appointed by
Moreno.
■ Leon should be given an oral warning (assuming this to be a first offence) for failing to adhere to Bartolome’s quality
control policies and procedures (requiring disclosure to the firm of any threat of involvement with an audit client).
■ The working papers for all interim audit work relating to Moreno performed under the supervision of Leon should be
reviewed as soon as possible, before the balance sheet date (at the end of the month).
Implications for continuation with assignment
The assignment can be properly continued with a new senior in charge of the audit of the financial statements for the year
ending 30 June 2005. Any planning of the year end and final audit work by Leon should be reviewed, amended as necessary
and approved before any further work is undertaken.

第8题:

I’m worried about the valuables I carry with me will be stolen.

A.You are suggested to deposit your valuables in the safety deposit box in this hotel.

B.I advise you to deposit your valuables in the safety box of the bank.

C.I advise you to open an account to deposit cash in the bank.

D.You may follow my suggestion to put your valuables in a safe box in your hom


正确答案:A

第9题:

Any suggestions for the project?()

A. I need your advice on it.

B. I advise you to put more hands in this project.

C. Thanks for your suggestions.


参考答案:B

第10题:

You () necessary amendment to the L/C and advise us by telex before Friday.

A、are requested to make

B、require to make

C、are requesting to make

D、are requested of making


参考答案:A

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