The offices on the second floor are ______ by a firm
A.lodged
B.occupied
C.exhibited
D.exploited
A.lodged
B.occupied
C.exhibited
D.exploited
第1题
A computer trading company took ten computers from its warehouse.
Which of the following uses of the computers will be classed as a deemed sale for BOTH value added tax (VAT) and enterprise income tax (EIT)?
A.To be used in the company’s offices as fixed assets
B.To be given as souvenirs to the company’s customers
C.To be sent to the company’s branch office for sale
D.To be scrapped as they were no longer saleable
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)
第3题
People used to say, "The hand that rocks the cradle (摇篮) rules the world. "And【56】every successful man there's a woman. "
【57】these sayings mean the same thing. Men【58】the world, but their wives rule them. Most of the American women like【59】their husbands and【60】successful,【61】some of them want【62】for themselves. They want【63】jobs. When they work they want to be【64】paid. They want to be as successful as【65】
The American women's liberation (解放) movement was started by women who don't want to【66】successful men. They want to stand【67】men, with the same chance for success. They don't want to be told that certain jobs or offices are【68】to them. They refuse to work side by side with men who do the same work for【69】pay.
A【70】woman must be【71】of being a woman and have confidence (自信)in【72】. If somebody says to her, "You've come a long way, baby. " She' ll smile and answer, "Not nearly as【73】as I' m going to go, baby!"
This movement is quite new, and【74】American women do not agree. But it has already made some important changes in women's【75】and in men's lives, too.
(56)
A.Behind
B.Beside
C.Before
D.Under
第4题
Even in traditional offices, “the lingua franca of corporate America has gotten much more emotional and much more right-brained than it was 20 years ago,” said Harvard Business School professor Nancy Koehn. She started spinning off examples. “If you and I parachuted back to Fortune 500 companies in 1990, we would see much less frequent use of terms like journey, mission, passion. There were goals, there were strategies, there were objectives, but we didn’t talk about energy; we didn’t talk about passion.”
Koehn pointed out that this new era of corporate vocabulary is very “team”-oriented—and not by coincidence. “Let’s not forget sports—in male-dominated corporate America, it’s still a big deal. It’s not explicitly conscious; it’s the idea that I’m a coach, and you’re my team, and we’re in this together. There are lots and lots of CEOs in very different companies, but most think of themselves as coaches and this is their team and they want to win.”
These terms are also intended to infuse work with meaning—and, as Khurana points out, increase allegiance to the firm. “You have the importation of terminology that historically used to be associated with non-profit organizations and religious organizations: Terms like vision, values, passion, and purpose,” said Khurana.
This new focus on personal fulfillment can help keep employees motivated amid increasingly loud debates over work-life balance. The “mommy wars” of the 1990s are still going on today, prompting arguments about why women still can’t have it all and books like Sheryl Sandberg’s Lean In, whose title has become a buzzword in its own right. Terms like unplug, offline, life-hack, bandwidth, and capacity are all about setting boundaries between the office and the home. But if your work is your “passion,” you’ll be more likely to devote yourself to it, even if that means going home for dinner and then working long after the kids are in bed.
But this seems to be the irony of office speak: Everyone makes fun of it, but managers love it, companies depend on it, and regular people willingly absorb it. As Nunberg said, “You can get people to think it’s nonsense at the same time that you buy into it.” In a workplace that’s fundamentally indifferent to your life and its meaning, office speak can help you figure out how you relate to your work—and how your work defines who you are.
31. According to Nancy Koehn, office language has become_____
[A] more emotional
[B] more objective
[C] less energetic
[D] less strategic
32. “Team”-oriented corporate vocabulary is closely related to_______
[A] historical incidents
[B] gender difference
[C] sports culture
[D] athletic executives
33.Khurana believes that the importation of terminology aims to______
[A] revive historical terms
[B] promote company image
[C] foster corporate cooperation
[D] strengthen employee loyalty
34.It can be inferred that Lean In________
[A] voices for working women
[B] appeals to passionate workaholics
[C] triggers debates among mommies
[D] praises motivated employees
35.Which of the following statements is true about office speak?
[A] Managers admire it but avoid it
[B] Linguists believe it to be nonsense
[C] Companies find it to be fundamental
[D] Regular people mock it but accept it
第5题
but this system, in which brothers and sisters take the place of the father, no longer exists in south india except in a few villages. economic changes have had far-reaching effect on family life, so family life began to change when men sent out to work in factories and offices instead of working with their mothers, brothers, and sisters on the land. when a man went out to work he had money of his own and could buy his own land and build his own family, instead of depending on his mother and his brothers. he wanted to be independent. this is an example of the way in which economic relations can have an effect on family relationships.
51、The best title of this passage is ().
A.Husband Actually Visitor in Family
B.Family System in South India
C.Wife Has Important Position in Family
D.Economic Relations Affects Family Relationships
52、who had the actual control of a family in south india not long ago()?
A.Mother.
B.The mother’s eldest brother.
C.The father.
D.The father’s mother.
53、In this system, the husband lived together with his().
A.wife
B.sons and daughters
C.mother, brothers and sisters
D.wife’s brother
54、Now in South India there are()of this system in which a husband has no control of his family.
A.no families
B.many more families
C.very few families
D.not any families
第6题
第7题
Section A暂缺
Section B – ALL FIVE questions are compulsory and MUST be attempted
The Chemical Free Clean Co (C Co) provides a range of environmentally-friendly cleaning services to business customers, often providing a specific service to meet a client’s needs. Its customers range from large offices and factories to specialist care wards at hospitals, where specialist cleaning equipment must be used and regulations adhered to. C Co offers both regular cleaning contracts and contracts for one-off jobs. For example, its latest client was a chain of restaurants which employed them to provide an extensive clean of all their business premises after an outbreak of food poisoning.
The cleaning market is very competitive, although there are only a small number of companies providing a chemical free service. C Co has always used cost-plus pricing to determine the prices which it charges to its customers but recently, the cost of the cleaning products C Co uses has increased. This has meant that C Co has had to increase its prices, resulting in the loss of several regular customers to competing service providers.
The finance director at C Co has heard about target costing and is considering whether it could be useful at C Co.
Required:
(a) Briefly describe the main steps involved in deriving a target cost. (3 marks)
(b) Explain any difficulties which may be encountered and any benefits which may arise when implementing target costing at C Co. (7 marks)
第8题
The advertisement says that most thieves _________
A.prefer stealing from offices
B.like causing a lot of damage
C.will break in anywhere they want to
D.are discouraged by good security arrangements
第9题
Whether at home or in a restaurant, meals in Brazil are sacred(神圣的) ; a time to eat, but also to share precious moments with family and friends. Now, here's a Brazilian custom I miss enormously: a decent, sit-down, leisurely-paced lunch and/or dinner. To this day, I have to keep reminding myself, "what's the big hurry? " and I confess that one of the things I look forward to, when I go to Brazil, is the "family" meal. We have a joke that, if you see people sitting around a table in the US, having lunch for longer than 1/2 hour, it must be a business lunch. And also, sitting at your desk and eating lunch while you work is incomprehensible to most Brazilians, who leave their offices to eat with their colleagues and friends in restaurants and cafes. You guess, lunch is usually a more substantial meal than in the U.S.
(68) For lunch and, depending on the location, also dinner, Brazilians have wonderful, inexpensive restaurants where home-style. meals are sold by kilo. You just pile the food on your plate and someone will weigh it for you. The same goes for desserts. You order drinks from your waiter and pay him at the end of your meal.
Dinner is served much later than in the U. S. In the big cities, children are a common sight in restaurants at night, since Brazilians will take their kids out to dinner at all hours. As a result of this and the traditional Sunday lunches, Brazilian kids learn table manners at an early age. For many of my Brazilian friends, dinner is a lighter meal of bread, cheese and cold cuts. So expect either type of meal.
In Brazil, people usually have meals______.
A.in a hurry at restaurants
B.in a leisurely manner
C.at their desk in the office
D.for less than 1/2 hour
第10题
Professor Taiju Matsuzawa wanted to find out why otherwise healthy farmers in northern Japan appeared to be losing their ability to think and reason at a relatively early age, and how the process of ageing could be slowed down.
With a team a colleague (同事) at Tokyo National University, he set about measuring brain volumes of a thousand people of different ages and varying occupations.
" Computer technology enabled the researchers to obtain precise (精确的) measurements of the volume of the front and side sections of the brain, which relate to intellect (智能) and emotion, and determine the human character. " The rear section of the brain, which controls functions like eating and breathing, does not contract with age, and one can continue living without intellectual or emotional facilities.
Contraction of front and side parts—as cells die off—was observed in some subjects in their thirties, but it was still not evident in some sixty- and seventy-year-olds.
Matsuzawa concluded from his tests that there is a simple remedy to the contraction normally associated with age—using the head.
The findings show in general terms that contraction of the brain begins sooner in people in the country than in the towns. Those least at risk, says Matsuzawa, are lawyers, followed by university professors and doctors. White collar workers doing routine work in government offices are, however, as likely to have shrinking brains as the farm workers, bus drivers and shop assistants.
Matsuzawa's findings show that thinking can prevent the brain from shrinking. Blood must circulate properly in the head to supply the fresh oxygen the brain cells need. "The best way to maintain good blood circulation is through using the brain, " he says, "Think hard and engage in conversation. Don't rely on pocket calculators.
The team of doctors wanted to find out______.
A.how to make people live longer
B.the size of certain people's brains
C.which people are most intelligent
D.why certain people age sooner than others