A panda has four legs.否定句:()一般疑问句:()肯定回答:()否定回答:()对划线部分提问:()对划线部分提问:()
第1题
A.That red pen has ten legs
B.That red pen has ten leg
C.That red leg has ten pens
第2题
A.That monster has ten leg
B.That monster has ten legs
C.That monster has red legs
第3题
Born in the Chengdu Panda Breeding Base, the two, named Jiu Jiu and Hua Hua, will .spend the next 10 years in the United States. At a cost of $ 4 million, their new home is an exact copy of the natural environment where they lived in Chengdu, Sichuan Province in Southwest China. The panda house is also equipped with advanced facilities to study pandas in an all-around way, said the report. Visitors can view pandas in a separate room inside the
panda house, which is open to public every day.
As part of an international co operative plan to protect and study panda, the co-operation between Chengdu and Atlanta has finally come to an agreement after three years of discussion. And the research fund of $ 5 million raised by Atlanta's zoo has also contributed to the co-operation.
After a flight in a huge and comfortable case, Jiu Jiu and Hua Hua will be put under quarantine(隔离) for two weeks upon their arrival. And a welcome ceremony will be held for them in Atlanta on November 20, with ambassador(大使) Li, former U. S. President Carter and his wife, the Georgia governor and mayor of Atlanta.
Where is the two panda's original home?
A.Some mountains in Siehuan Province.
B.A certain base in the city of Chengdu.
C.The Atlantic Zoo in the United States.
D.A separate room inside the panda house.
第5题
A. has
B. are
C. is
D. have
第6题
She has stored ______books as I.
A. three times as many
B. three times as much
C. four time as many
D. three time as much
第7题
From the last news we do NOT know ______.
A.the results of the two matches
B.the number of the teams which played last night
C.how many wins the BBS has had altogether
D.the Wingers has had one win and four defeats recently
第8题
(b) The management of Division C has identified the need to achieve cost savings in order to become more
competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will
provide a focus for performance measurement and improvement.
Required:
Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which
must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order
that overall cost savings might be achieved and hence the performance improved. (8 marks)
第9题
A.It is appropriate to send your invitation cards three or four days before a dinner party date in U.S.A.
B.It may be appropriate to send your invitation to your guests three or four days before a dinner party date in some cultures.
C.It is best for one to make telephone calls at night because it costs much less.
D.If one is less than 5 minutes late,he has to make a short apology.
第10题
(a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options:
Option A: Joining Delta Ltd as a manager with a monthly salary of RMB40,000 and an annual bonus of RMB100,000 payable in December each year.
Option B: Providing services to Delta Ltd as a consultant for a consultancy fee of RMB50,000 per month.
Option C: Setting up his own sole proprietorship. He will pay himself a monthly salary of RMB20,000 from this sole proprietorship. For 2014 the net profit of the sole proprietorship after charging Mr Xu’s salary is expected to be RMB420,000.
Option D: Setting up a limited company, Xupa Ltd. He will pay himself a monthly salary of RMB20,000 from Xupa Ltd. For 2014 the net profit of the company after charging Mr Xu’s salary is expected to be RMB420,000. Xupa Ltd will pay enterprise income tax at the rate of 25% and distribute all of its profit after tax to its shareholder, Mr Xu, as a dividend.
Required:
Calculate the individual income tax (IIT) payable by Mr Xu for 2014 under each of the four options.
Note: Ignore value added tax and business tax. (10 marks)
(b) State, giving reasons, whether the following persons will be subject to individual income tax in China on their worldwide income in 2014:
(1) Ms Wang has her household in Xiamen and holds a China identity card. She has been studying in Australia since 2010 and has not returned to China for the last six years, including in 2014.
(2) Mr Beth is a US citizen, who has lived in China working for a non-government organisation since 2010. He has not travelled outside China for the last six years, including in 2014.
(3) Ms Ruth is an Australian citizen. She travelled to China and stayed in China for a total of 250 days in 2014. (5 marks)