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[主观题]

Your sister has made an ______ for you to see the dentist at 3 this afternoon.A．appointmen

Your sister has made an ______ for you to see the dentist at 3 this afternoon.

A．appointment

B．interview

C．opportunity

D．assignment

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发布时间：2021-07-31

更多“Your sister has made an ______ for you to see the dentist at 3 this afternoon.A．appointmen”相关的问题

第1题

Section B – TWO questions ONLY to be attemptedYour client, Eric, requires advice on the ca

Section B – TWO questions ONLY to be attempted

Your client, Eric, requires advice on the capital gains tax implications arising from the receipt of insurance proceeds and the disposal of some shares, and the inheritance tax reliefs available in respect of assets in his estate at death. His son Zak requires advice regarding the application of the personal service company (IR35) legislation.

Eric:

– Is UK resident and domiciled.

– Is a higher rate taxpayer.

– Is in ill health and is expected to die within the next few months.

Capital transactions in the tax year 2014/15:

– Eric made no disposals for capital gains tax purposes in the tax year 2014/15 other than those detailed below.

– Eric received insurance proceeds of ￡10,000 following damage to a valuable painting.

– Eric sold half of his shareholding in Malaga plc for ￡11·50 per share.

Damaged painting:

– Eric purchased the painting for ￡46,000 in July 2012.

– The painting was damaged in October 2014 such that immediately afterwards its value fell to ￡38,000.

– The insurance proceeds of ￡10,000 were received by Eric on 1 December 2014.

– Eric has not had the painting repaired.

Malaga plc shares:

– Malaga plc is a quoted trading company with 200,000 issued shares.

– 80% of Malaga plc’s chargeable assets have always been chargeable business assets.

– Eric was given 12,000 shares in Malaga plc by his sister on 1 April 2010, when they were valued at ￡126,000.

– Eric’s sister had purchased the shares for ￡96,000 on 1 March 2009.

– Gift relief was claimed in respect of the gift of the shares to Eric on 1 April 2010.

– Eric paid the inheritance tax arising in respect of this gift following his sister’s death on 1 September 2011.

– Eric has never worked for Malaga plc.

– Eric sold 6,000 shares in Malaga plc on 1 March 2015.

Assets owned by Eric and a previous lifetime gift:

– Eric owns farmland in the UK, which has been leased to a tenant farmer for the last ten years.

– The farmland has a market value of ￡420,000 and an agricultural value of ￡340,000.

– Eric’s other assets, excluding the remaining Malaga plc shares, are valued at ￡408,000.

– Eric has made only one previous lifetime gift, of ￡60,000 cash to his son Zak on 1 July 2009.

Zak:

– Is the sole shareholder, director and employee of Yoyo Ltd, a company which provides consultancy services.

– In the year ended 31 March 2016, Yoyo Ltd’s gross fee income from relevant engagements performed by Zak will be ￡110,000.

– In the tax year 2015/16, Zak will draw a salary of ￡24,000 and dividends of ￡50,000 from Yoyo Ltd.

– Neither Yoyo Ltd nor Zak has any other source of income.

Required:

(a) Calculate Eric’s total after-tax proceeds in respect of the two capital gains tax disposals in the tax year 2014/15. (6 marks)

(b) (i) On the assumption that Eric dies on 31 March 2016, advise on the availability and effect (if any), of agricultural property relief, business property relief and quick succession relief in respect of the farmland and the retained shares in Malaga plc.

Note: You are not required to prepare calculations for this part of the question. (6 marks)

(ii) Explain, with the aid of calculations, the impact on the inheritance tax liability arising on Eric’s death if Eric does not die until 1 August 2016. (3 marks)

(c) Calculate Zak’s taxable income for the tax year 2015/16 if the personal service company (IR35) legislation were to apply to the fee income received by Yoyo Ltd. (5 marks)

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第2题

——ho do you-think has made my room so dirty, Mom？ ——It_________be your younger brother.A

——ho do you-think has made my room so dirty, Mom？ ——It_________be your younger brother.

A.must

B.shall

C.will

D.would

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第3题

The author suggests that if you feel angry at something offensive, you should ______.A．tak

The author suggests that if you feel angry at something offensive, you should ______.

A．take it as normal reaction

B．cover up your feelings

C．try to control your anger

D．not worry about what has made you angry

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第4题

171One of your project team members has made a technological breakthrough on an R & D

171 One of your project team members has made a technological breakthrough on an R & D project. The result will be new business for the company, as well as a company patent. The team member received a company bonus. The motivational strategy used here is:

A. Job enrichment

B. Linking pay and performance

C. Behavior. modification

D. Freedom in the work place

E. All of the above

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第5题

Things are finally being made in the U.S.A. again! Better yet, a whole new crop of newer b

usinesses are growing based on the fact that every product they sell is manufactured right here in the United States. Most newer businesses are for products made and marketed locally, such as a dog biscuit brand out of San Luis Obispo, but old standards like Unionwear are still going strong. In fact, Unionwear owner has had a whole host of new customers calling him. The fact that more consumers are seeking out American-made products in greater numbers is a good thing for business owners. That means that they will be willing to pay a little bit more for your products and services—as long as you capitalize on the fact that your products were made here. The shift back to treasuring American-made goods follows several horrific disasters in factories overseas. Coupled with the publics strong desire to see the American economy rise again, many consumers are looking for products made in the U.S.A., even if they cost a bit more. Even Walmart is making an effort to carry more domestically made goods in stores. Ultimately, your customers want to buy things without having to wonder if a small child made it for just pennies a day. This renewed passion for domestic products is great for businesses. Forecasters predict that labor costs in China are going to rise, which means that the country will no longer be the center of cheap manufacturing. If the cost of Chinese labor surges, it will no longer be cost-efficient for companies to ship their manufacturing jobs overseas. If your business is not already manufacturing domestically, maybe now is the time you should start. If your business already makes its products in the United States, now is a great time for marketing. When you are reminding potential customers that your products are America-made, be sure to be clear. False patriotism will turn your customers off, even if you have a great product. The fact that consumers are seeking American products with renewed intensity encourages all business owners to take advantage of this passion by cleverly marketing the fact that you are a domestic or local business. With patriotic summer holidays upon us, why not have a sale to capitalize on your companys patriotic support of the American economy？ Your customers will love it and so will you.

It can be inferred from the first paragraph that Unionwear is______.

A．a set of quality standards for various commodities

B．a shop that has never sold any locally-made products

C．a shop that has been selling mostly home-made goods

D．is a stock that has been rising in value in America

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第6题

？Your company exports to a number of countries around the world and is looking for a new a

gent for international freight. The Export Sales Manager has asked you to write a proposal saying which agent you recommend.

？Read the two advertisements below, on which you have already made some notes.

？Then, using all your handwritten notes, write your proposal for the Export Sales Manager.

？Write 120-140 words on a separate sheet.

？Your company exports to a number of countries aro

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第7题

（b) Chatam, a limited liability company, is a long-standing client. One of its subsidiarie

(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses

for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill

arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial

statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the

financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to

retire in 2006 when his share options mature. (6 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

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第8题

You have been appointed as deputy Chief Financial Officer to a large multinational pharmac

eutical company with trading interests in 24 countries in sub-Saharan Africa, South America and the Indian sub-continent. Your company also has important trading links with the United States, Malaysia and Singapore. There have been a number of issues arising in the previous six months which have impacted upon the company’s business interests.

(i) Following an investigation you discover that commissions were paid to a senior official in one country to ensure that the local drug licensing agency concerned facilitated the acceptance of one of your principal revenue earning drugs for use within its national health service.

(ii) You have discovered that an agent of your firm, aware that the licensing agreement might be forthcoming,

purchased several call option contracts on your company’s equity.

(iii) A senior member of the firm’s treasury team has been taking substantial positions in currency futures in order to protect the risk of loss on the translation of dollar assets into the domestic currency. Over the last 12 months significant profits have been made but the trades do not appear to have been properly authorised. You discover that a long position in 50, $250,000 contracts is currently held but over the last four weeks the dollar has depreciated by 10% and all the signs are that it will depreciate considerably more over the next two months.

(iv) One drug company has managed to copy a novel drug that you have just released for the treatment of various forms of skin cancer. You have patent protection in the country concerned but your company has not been able to initiate proceedings through the local courts. Contacts with the trade officials at your embassy in the country concerned suggest that the government has made sure that the proceedings have not been allowed to proceed.

The company’s chief financial officer has asked you to look into these issues and, with respect to (iv), any World Trade

Organisation (WTO) agreements that might be relevant, and to advise her on how the company should proceed in each case.

Required:

Prepare a memorandum advising the Chief Financial Officer on the issues involved and recommending how she should, in each case and in the circumstances, proceed.

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第9题

听力原文：M: Ms. Smith, this is Bank of China, Shanghai Branch, I would like to tell you th

at your draft has been duly collected. Payment will be made upon your surrendering to us the relative Provisional Receipt for Collection.

W: Oh, really. I just badly want some Chinese money. It comes quite in time. Thank you very much indeed.

Q: What is informed to Ms. Smith？

(17)

A．The payments of her draft.

B．The collection of her draft.

C．The exchange of some dollars.

D．The opening of her account.

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