第1题:
For this part, assume today’s date is 15 August 2005.
5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business selling
computer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.
He believes that his business will generate cash (equal to taxable profits) of £47,500 in the first year. He
originally intended to operate as a sole trader, but he has recently discovered that as an alternative, he could
operate through a company. He has been advised that if this is the case, he can take a maximum gross salary
of £42,648 out of the company.
Required:
(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities he
will incur for the year ended 31 March 2007 trading under each of the two alternative business
structures (sole trade/company). Your advice should be supported by calculations of disposable income
for both alternatives assuming that in the company case, he draws the maximum salary stated.
(7 marks)
第2题:
A CAR STOPPED JUST IN THE MIDDLE OF THE STREET Joan has been charged with a misdemeanor by asking her 13-year-old son to drive, putting her child in a dangerous situation. It was Joan's 32ndbirthday, so she decided to go out for dinner with her 35-year-old boyfriend, Donald, as well as her 13-year-old son, Mike. Joan was so happy that she drank two bottles of wine with her boyfriend.When it was time to go home, both Joan and Donald were too drunk to drive.They knew it clearly that both of them couldn't drive home safely after that much wine, so they sat in the back seat and asked Mike, Joan's 13-year-old son, to drive the 2008 Land Rover. Being a driver for the first time in his life, Mike could receive no help from his mom or Donald.They were too drunk to tell him clearly what to do. He started the car nervously, but when he realized he couldn't control the car at all, he was scared and depressed. He decided to stop the car and refuse to drive any further. He called the police for help. When the police arrived, they found the car was stopped right in the middle of the street.
1. Joan has been charged with driving after drinking.()
2. Mike was 35 years old.()
3. Joan and Donald were both too drunk to drive.()
4. It was the first time for Mike to drive.()
5. The police stopped Mike in the middle of the street.()
第3题:
What is one of the problems that David is facing now?
A. He is too young to get a credit card.
B. He has no time to learn driving.
C. He has very little spare time.
D. He will soon lose his job.
第4题:
第5题:
When several salvors are on-scene at the same time to assist a vessel that has not been abandoned,which principal governs the decision as to which one's services will be accepted ________.
A.The Master of the ship needing assistance has the absolute right to decide
B.The first salvor on-scene has the prior claim providing he has adequate facilities to assist the vessel needing assistance
C.The salvors must agree to a division of any salvage among themselves with the major share allotted to those doing the most work
D.The first salvor on-scene has the absolute right to provide assistance;however,he is liable if the ship is lost due to his lack of experience,equipment,etc
第6题:
It’s the first time that he has been to Austrulia, ? A isn’t he B hasn’t he C isn’t it D hasn’t it
第7题:
One day,a teacher was speaking to a group of students about how to (31) their time.He gave an example those students would never forget.
He pulled out a wide jar(罐子) and put it on the table. He also took out several rocks and carefully put them into the jar one at a time. When no more rocks would( 32) inside,he asked,"Is this jar full?"
Everyone in the class shouted," Yes. "The teacher replied,"Really?" He pulled out a box of small stones. He dumped some in and ) (33)the jar. The stones went down into the spaces (34) the big rocks. He then asked the group once more,"Is this jar full?"
"Probably not,"one of them answered. "Good ! "he replied. He brought out a glass of sand and dumped the sand into the jar and it went into all of the spaces( 35) . Once more he asked the question,"Is this jar full?"
"No!"the class shouted. Once again he said,"Good! Then he poured a cup of water in (36) the.jar was full. Then he asked,"What is the key point here?"One student put up his hand and said,"The key point here is that even if you are busy,you can (37) plan everything well if you try really hard ! "" No, the speaker replied,"that's not the point. The point is if you don-t put the big rocks In(38) ,your ’ll never get them in. What are the 'big rocks in your (39) ? Time with your loved ones,your education,or your dreams? Remember to put these big rocks in first,or you ’II never get them in (40) ."
( )31.
A.spend
B.take
C.kill
D.arrange
第8题:
Passage One
Questions 21 to 25 are based on the following passage.
How often one hears children wishing they were grown up, and old people wishing they were young again. Each age has its pleasures and its pains, and the happiest person is the one who enjoys what each age gives him without wasting his time in useless regrets.
Childhood is a time when there are few responsibilities. If a child has good parents, he is well fed, looked after and loved. It is unlikely that he will ever again in his life be given so much without having to do anything in return. In addition, life is always presenting new things to the child-things that have lost their interest for older people because they are too well known. A child finds pleasure in playing in the rain, or in the snow. His first visit to the seaside is a marvelous adventure.But a child has his pains:he is not so free to do as he wishes as he thinks older people are; he is continually being told what to do and what not to do.Therefore, a child is not happy as he wishes to be.
When the young man starts to earn his own living, he becomes free from the discipline of school and parents; but at the same time he is forced to accept.responsibilities. With no one to pay for his food, his clothes, or his room, he has to work if he wants to live comfortably. If he spends most of his time playing about in the way that he used to as a child, he will go hungry. And if he breaks the laws of society as he used to break the laws of his parents, he may get himself into trouble. If, however, he works hard, goes by the law and has good health, he may feel satisfied in seeing himself make steady progress in his job and in building up for himself his own position in society.
Old age has always been thought of as the worst age to be; but it is not necessary for the old to be unhappy. With old age comes wisdom and the ability to help others with advice wisely given. The old can have the joy of seeing their children making progress in life; they can watch their grandchildren growing up around them; and, perhaps best of all, they can, if their life has been a useful one, feel the happiness of having come through the battle of life safely and of having reached a time when they can lie back and rest, leaving everything to others.
21.The happiest people should be those who
A.face up to difficulties in life
B.hope to be young again
C.enjoy life in different ages
D.wish to be grown up
第9题:
第10题: