违法和不良信息举报 联系客服
免费注册 登录

资料：From:Gloria Richter

题目
资料：From:Gloria Richter
To:Gunther Schmidt
Subject: E-mails; staff lounge; communication problems
Date: March 3
There are some communication problems I wish to bring to your attention
1. Each day we receive a huge number of emails from colleagues inside the company and from overseas customers. Some are important many are not. My staff seems to spend all day checking and sorting emails, which is time-consuming and results in them neglecting other duties.
2. My staff doesn’t understand why you got rid of the staff lounge after the takeover. They say that it said to be a good place to meet people from other departments and to exchange ideas. Most of them still have not met anyone from Sanicorp yet.
3. A lot of middle managers are really confused about who they should report to. We know management are planning a reorganization but isn’t it time they told us what’s happening?

What is NOT requested by Gloria Rikchter in this emall?

A.An efficient way for the staff to deal with the large number of emails
B.More investment in the well-being of the staff
C.Reopening of the staff lounge
D.clarification of whom the staff should report their works to
如果没有搜索结果或未解决您的问题，请直接 联系老师 获取答案。
相似问题和答案

第1题：

(d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains tax

and inheritance tax implications of a future disposal of the shares. Clearly state, giving reasons, whether or

not the payment made to Eric is allowable for capital gains tax purposes. (9 marks)

You should assume that the rates and allowances for the tax year 2005/06 apply throughout this question.


正确答案：
(d) UK tax implications of shares in Bubble Inc
Income tax
Gloria is UK resident and is therefore subject to income tax on her worldwide income. However, because she is non-UK
domiciled, she will only be taxed on the foreign dividends she brings into the UK.
Dividends brought into the UK will be grossed up for any tax paid in Oceania. The gross amount is taxed at 10% if it falls
into the starting or basic rate band and at 321/2% if it falls into the higher rate band. The tax suffered in Oceania is available
for offset against the UK tax liability. The offset is restricted to a maximum of the UK tax on the dividend income.
Capital gains tax
Individuals are subject to capital gains tax on worldwide assets if they are resident or ordinarily resident in the UK. However,
because Gloria is non-UK domiciled and the shares are situated abroad, the gain is only taxable to the extent that the sales
proceeds are brought into the UK. Any tax suffered in Oceania in respect of the gain is available for offset against the UK
capital gains tax liability arising on the shares.
Any loss arising on the disposal of the shares would not be available for relief in the UK.
In computing a capital gain or allowable loss, a deduction is available for the incidental costs of acquisition. However, to be
allowable, such costs must be incurred wholly and exclusively for the purposes of acquiring the asset. The fee paid to Eric
related to general investment advice and not to the acquisition of the shares and therefore, would not be deductible in
computing the gain.
Taper relief will be at non-business asset rates as Bubble Inc is an investment company.
Inheritance tax
Assets situated abroad owned by non-UK domiciled individuals are excluded property for the purposes of inheritance tax.
However, Gloria will be deemed to be UK domiciled (for the purposes of inheritance tax only) if she has been resident in the
UK for 17 out of the 20 tax years ending with the year in which the disposal occurs.
Gloria has been running a business in the UK since June 1992 and would therefore, appear to have been resident for at least
15 tax years (1992/93 to 2006/07 inclusive).
If Gloria is deemed to be UK domiciled such that the shares in Bubble Inc are not excluded property, business property relief
will not be available because Bubble Inc is an investment company.

第2题：

疝内容物为小肠憩室的是A.Richter疝B.Little疝C.斜疝D.嵌顿疝SXB

疝内容物为小肠憩室的是

A.Richter疝

B.Little疝

C.斜疝

D.嵌顿疝

E.滑动性疝


正确答案：B
Littre疝指疝内容物为Meckel憩室。

第3题：

(b) Compute Gloria’s total income tax and national insurance liability for 2006/07. (7 marks)


正确答案：

 

第4题：

疝内容物为部分肠管壁者为（）

  • A、Richter疝
  • B、滑动疝
  • C、Littre疝
  • D、闭孔疝
  • E、难复性疝

正确答案:A

第5题：

属于难复疝的是

A.Littre 疝 B. Richter 疝 C. Maydl 疝 D.滑疝


答案：D
解析：
①Richter疝是指嵌顿的内容物为肠管壁的一部分，也称 为肠管壁疝。②Littre疝是指嵌顿的内容物为Meckel憩室。③Maydl疝是指嵌顿的肠管包括几个肠袢， 或呈W形，也称逆行性嵌顿疝。④滑动性疝是指疝内容物成为疝囊壁的一部分，属于难复性疝，多见于 右侧，左右之比为1:6。

第6题：

Richter疝嵌顿的内容物为

A、小肠憩室

B、盲肠

C、部分肠壁

D、多个肠袢

E、大网膜


参考答案：C

第7题：

下列属于嵌顿疝的是
A. Littre 疝 B. Richter 疝 C. Maydl 疝 D.滑疝


答案：A,B,C
解析：
嵌顿疝——绞窄疝、逆行嵌顿疝（W形嵌顿、Maydl疝）、箝闭疝（嵌顿性疝）、Richter疝、Littre 疝。滑疝属于难复疝,不属于嵌顿疝。

第8题：

(c) (i) Compute Gloria’s capital gains tax liability for 2006/07 ignoring any claims or elections available to

reduce the liability. (3 marks)


正确答案：

 

第9题：

资料：From:Gloria Richter
To:Gunther Schmidt
Subject: E-mails; staff lounge; communication problems
Date: March 3
There are some communication problems I wish to bring to your attention
1. Each day we receive a huge number of emails from colleagues inside the company and from overseas customers. Some are important many are not. My staff seems to spend all day checking and sorting emails, which is time-consuming and results in them neglecting other duties.
2. My staff doesn’t understand why you got rid of the staff lounge after the takeover. They say that it said to be a good place to meet people from other departments and to exchange ideas. Most of them still have not met anyone from Sanicorp yet.
3. A lot of middle managers are really confused about who they should report to. We know management are planning a reorganization but isn’t it time they told us what’s happening?

What can be inferred from the email?

A.Gunther Schmidt is the new manager
B.Gloria Richter is very dissatisfied with the present condition
C.Gloria’s company currently underwent a restructuring
D.Gloria Richter used to work for Sanicorp

答案：B
解析：
本题考查的是细节推理。
【关键词】inferred; email
【主题句】There are some communication problems I wish to bring to your attention.（我希望你能注意以下几点沟通问题。）
【解析】第1题问“从邮件中我们能推测出什么？” 邮件开头就交代了此封邮件的目的“我希望你能注意以下几点沟通问题”。内容包括：1. 邮件太多，员工花费太多时间整理邮件；2. 对取消员工休息室表示不满；3. 中层经理不知道向谁汇报工作。A选项“Gunther Schmidt是新的经理”，文中并未涉及Gunther Schmidt的工作内容，故排除。B选项“Gloria Richter对现状非常不满”，文章主要内容就是Gloria Richter对于工作现状诸多问题的阐述，因此B选项为正确答案。C选项“Gloria的公司目前在经历重组”，文中结尾说“We know management are planning a reorganization”（我们知道管理正计划重组）。所以排除。D选项“Gloria Richter过去为Sanicorp工作”，根据文中对话，Gloria Richter仍在这里工作。

第10题：

何谓滑动性疝、绞窄性疝、Richter疝、Littre疝？


正确答案: （1）滑动性疝：疝内容物如盲肠、乙状结肠或膀胱下移成为疝囊壁的一部分的难复性疝。
（2）绞窄性疝：嵌顿性疝发展至肠壁动脉血流障碍的疝。
（3）Richter疝：嵌顿的疝内容物仅为部分肠壁，系膜侧肠壁及其系膜未进入疝囊，肠腔未完全梗阻，这种疝又称肠管壁疝。
（4）Littre疝：嵌顿的小肠是小肠憩室（Meckel憩室）。

更多相关问题
相关内容