Peter was so excited _______he received an invitation from his friend to visit Chon

题目

Peter was so excited _______he received an invitation from his friend to visit Chongqing.

A. where B. that

C. why D. when

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第1题:

Why didn't Peter take more money from the bank?

A.He was afraid that be would be caught on the spot.

B.The maximum sum allowed was $5,000.

C.He was limited by time and the size of his pockets.

D.Large bills were not within his reach.


正确答案:C
解析:根据原文,可以得出他不仅受到五分钟的时间限制,还受到了他的口袋大小的限制。

第2题:

(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)


正确答案:
(b) Peter will have been resident and ordinarily resident in the UK. When such individuals leave the UK for a purpose other than
to take up full time employment abroad, they normally continue to still be so regarded unless their absence spans a complete
tax year. But, where someone intends to live permanently abroad or to do so for a period of at least three tax years, they may
be treated as non-resident and non-ordinarily resident from the day after the date of their departure, if they can provide
evidence to HMRC of that intention. Selling a residence in the UK and setting up home abroad will normally constitute such
evidence. However to retain non-resident status the intention must actually be fulfilled, and visits to the UK must not exceed
182 days in any tax year or average more than 90 days per year over a period of four tax years. Given that Peter would appear
to have several company directorships in the UK, it is possible that he might fail to satisfy the 90 day average ‘substantial
visits’ rule.
Even if Peter is classed as non-resident, any remuneration earned in the UK will still be liable to UK income tax, and subject
to PAYE, unless it is for duties incidental to an overseas employment, which is unlikely to be the case for fees paid to a nonexecutive
director for attending board meetings. Thus, income tax should still be deducted from the fees under PAYE. Where
PAYE should have been deducted from a director’s emoluments and it has not been, but the tax is nevertheless accounted
for by the company to HMRC, then to the extent that the tax is not reimbursed by the director, he will be treated as receiving
a benefit equivalent to the amount of tax.

第3题:

–By the way, what’s the matter with Peter? He doesn’t look very happy?–().

A、Please don't say so.

B、Don't worry about it.

C、He doesn’t. He is worried about his English Examination.

D、Why not?


参考答案:C

第4题:

Alice received an invitation from her boss,came as a surprise.( )

A.it

B.that of

C.which

D.he


参考答案:C

第5题:

I thought he was my friend, but when I was in trouble he turned his __________ on me.

A、face

B、head

C、legs

D、back


参考答案:D

第6题:

He is so excited that he can-t speak.(改为同义句)

He is___ excited ___ _speak.


正确答案:
36. too;t0

第7题:

Write an invitation letter based on the following situation:

Your birthday is on Saturday next week. Please write an informal invitation letter to invite your American friend Peter to come to your home for your birthday party.


正确答案:Dear Peter, 
Would you please come to my home next Saturday, May 14 for my birthday party? 
It’s a long time since we have had the pleasure of seeing each other and I do hope you can come. 
I’ll have you picked up at the doorway. Looking forward to seeing you. 
Yours,

第8题:

Peter was so excitedhe received an invitation from his friend to visit Chongqing.

A. where B. thatC. why D. when


正确答案:D

第9题:

Peter liked music very much when he was at school, but when he went to the university,he decided to study medicine instead. After he passed the examinations and became a doctor, he had to work in a hospital for some time. There he discovered that a lot of patients were happier and less worried about their illnesses if they could hear pleasant music. When Peter became a surgeon and began to work for himself, he decided to keep his patients happy by having a tape recorder in his waiting room, playing beautiful music for them. But soon after the tape recorder was put in the waiting room, Peter’s nurse heard a woman who was sitting in the crowded waiting room one morning complain, "Here we’re all waiting to see the doctor, and he’s just playing the piano in his office instead of doing his work!"

31. Peter liked music when he was at school.

A. T B. F

32. Peter had to pass some examinations after he became a doctor.

A. T B. F

33. Peter decided to play music for his patients because he couldn’t leave music.

A. T B. F

34. Peter put a recorder in his waiting room.

A. T B. F

35. The woman complained because she thought Peter wasn’t working.

A. T B. F


参考答案:ABBAA

第10题:

We can infer from the passage that Fitzgerald .

A. had made some money when he met Zelda in Alabama.

B. was well educated and well off before he served in the army

C. would have completed more works if his wife hadn’t broken down

D. helped his friend get rid of drinking while his wife was in hospital


正确答案:C

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