The（）（驳船） is a flat bottomed ship.

正确答案：
(ii) The flat
The following additional information is required in order to calculate the employment income benefit in respect of the
flat.
– The flat’s annual value.
– The cost of any improvements made to the flat prior to 6 April 2007.
– The cost of power, water, repairs and maintenance etc borne by Summer Glow plc.
– The cost of the furniture provided by Summer Glow plc.
– Any use of the flat by Benny wholly, exclusively and necessarily for the purposes of his employment.
Tutorial note
The market value of the flat is not required as Summer Glow plc has owned it for less than six years.
One element of the employment income benefit in respect of the flat is calculated by reference to its original cost plus
the cost of any capital improvements prior to 6 April 2007. If Benny requests a flat in a different location, this element
of the benefit will be computed instead by reference to the cost of the new flat, which in turn equals the proceeds of
sale of the old flat.
Accordingly, if, as is likely, the value of the flat has increased since it was purchased, Benny’s employment income
benefit will also increase. The increase in the employment income benefit will be the flat’s sales proceeds less its original
cost less the cost of any capital improvements prior to 6 April 2007 multiplied by 5%.

参考答案：因货物装船时，货物是完好无损的，我们实难接受你方索赔。

正确答案：
45. living

答案：C

解析：

正确答案：There are many maritime agencies, the MSA, harbour master, the agent, stevedores company, tally agency, and so on.The MSA supervising the maritime fares, the harbour master is in charge of the harbour and inbounding and outbounding vessels, the agent is to assist the master in going through the formalities, the stevedores load and discharge the cargo, and the tally agency is responsible for the tally work during cargo handling.

参考答案：Under FOB terms,the buyer is responsible for chartering a ship or booking the shipping space.

正确答案：Generally speaking, the cargo includes dry cargo and liquid cargo. Dry cargo includes general cargo, cargo in bulk, cars, containered cargo, etc. Liquid cargo includes oil, LNG & LPG, chemical, and so on. The principal of cargo stowage is to ensure the safety of the ship and cargo.

参考答案：B

参考答案：C

答案：A

解析：