Today Bob was late again for class because he overslept (睡过头

题目
单选题
Today Bob was late again for class because he overslept (睡过头), but he_______an excuse of being ill.
A

looked up

B

made up

C

put up

D

took up

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第1题:

我想知道为什么你今天上学又迟到了。 I want to know __________late for school again today.


正确答案:
why you are

第2题:

24. What would happen to a student who often goes to bed late and gets up early?

A. He would fall asleep in class.

B. He would do well in study.

C. He would finish his homework fast.

D. He would have good health.


正确答案:A
24.A【解析】睡得晚、起得早的学生,很可能上课睡觉,故选A。

第3题:

Bob felt sorry for himself because he couldn’t afford a pair of new shoes. ( )


正确答案:
T
由第二段中“But he also knew very well she had little money.”可知该句正确。

第4题:

He got up so late that he missed the school bus.(改为同义句)

He got up________ late________ ________the school bus.


正确答案:
39. too;to catch 

第5题:

When I first knew Mike, we lived in a small village in Scotland. It was very different from Mike’s life in London now. We went to school together on our bicycles. Every morning I went to his house and knocked on the door. Every morning Mike’s mum said, “I’m sorry, he’s a bit late this morning”, and so I had to wait. Each day we were late for school, and I remember the teacher got very annoyed with us. I never told her we were late because of Mike. Now, 25 years later, I play tennis with Mike. I usually drive him to the tennis club. I go to his flat and he opens the door and says, “I’m sorry. I’m a bit late today.” The only reason he wasn’t late for his own wedding is that we lied to him about the time! As boys we spent a lot of time out exploring on our bikes. We went walking and fishing. I didn’t like fishing because I couldn’t swim. Probably the funniest thing we did was when we stole a bottle of whiskey from my Dad. We cycled about 5 miles away to drink it in one of our favorite places. When we finished drinking it, we couldn’t cycle back – it was a long, slow walk. I’m sure we looked awful. We still do, when we come back from the pub on Friday nights. Nothing’s changed really. Oh, and I still can’t swim.

1.Mike now lives in __________.

A.a village in Scotland

B.a village near London

C.London

2.__________ got up late every morning.

A.Mike’mum

B.Mike

C.I

3.25 years later, Mike __________.

A.is early in doing everything

B.still is late as in the past

C.is never late again

4.As boys both of us liked __________.

A.fishing

B.swimming

C.riding bicycles

5.We walked 5 miles back home because we __________.

A.were drunk

B.were tired

C.enjoyed walking


正确答案:1.C2.B3.B4.C5.A

第6题:

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between £150 and

£300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling £23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at £12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying £3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)


正确答案:
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant

第7题:

---Do you want a lift home?

---It’s very kind of you, but I have a much late in the office. I overslept this morning because my morning clock _______.

A. doesn’t go off

B. won’t gone

C. wasn’t going off

D. didn’t go on


正确答案:B

第8题:

---- All the students in Class One went to the cinema ________ Li Ping. Why?

---- Because he had a stomachache.

A. besides B. without C. except D. beside


正确答案:C

第9题:

Bob didn't study hard. ____ he wouldn' have failed the exam.

A.Unless

B.Otherwise

C.Although

D.Because


答案:B

解析:句意为:bob没有努力学习,()他不会考试不及格。unless表示”除非“,otherwise意为”如果不,否则“,although意为”虽然“,because意为”因为“,根据意思此处选otherwise符合句意,答案选B。

第10题:

B

It was snowing very hard for days. Jigs and Reels had nothing to eat for a day. They knew that things weren't right at home,so yesterday morning they wanted to go out. Bob put them out through a window. Because the snow was so thick outside that he couldn't open the door.

Last night they didn't come back. "Dead, Bob said to himself. "They are only five months old. This weather will kill them. Just then Bob heard them calling him. He looked out and could not believe’they were drawing(拖) a big hare(野兔) through the snow. They threw it through the window into Bob’s hands. Hare for dinner! '

( )26. Who were Jigs and Reels in this story?

A. They were Bob's children

B. They were dogs.

C. They were hares.

D. They were toys.


正确答案:B
26.B【解析】从它们拖着野兔回来可知它们是两条狗。

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