She’s extremely（）and intends to be running her own company by the time .

t has different meanings. Butwhen British people say that their society is based on family life, they are thinking of "family"in itsnarrow, peculiarly European sense of mother, father and children living together in their own houseas an economic and social unit. Thus, every British marriage indicates the beginning of a new and in-dependent family--hence the tremendous importance of marriage in British life. For both man andwoman, marriage means leaving one’s parents and starting one’s own life. The man’s first duty willthen be to his wife, and the wife’s to her husband. He will be entirely responsible for her financialsupport, and she for the running of the new home. Their children will be their common responsibilityand their alone. Neither the wife’s parents nor the husband’s, nor their brothers or sisters, aunts oruncles, have any right to interfere with them-they are their own masters. Readers of novels likeJane Austen’s Pride and Prejudice will know that in former times, marriage among wealthy families were arranged by the girl’s parents, that is, it was the "parents' duty tofind a suitable husband for their daughter, preferably a rich one, and by skillful encouragement tolead him eventually to ask their permission to marry her. Until that time, the girl was protected andmaintained in the parents' home, and the financial relief of getting rid of her could be seen in theirgiving the newly married pair a sum of money called a dowry (嫁妆). It is very different today.Most girls of today get a job when they leave school and become financially independent before theirmarriage. This has had two results. A girl chooses her own husband, and she gets no dowry. Everycoin has two sides; independence for girls is no exception. But it may be a good thing for all of thegirls, as their social status are much higher and they are no longer the subordinate(部下，下级) oftheir parents and husbands. What does the author mean by "Family is of course an elastic word"？

A.Different families have different ways of life.

B.Different definitions could be given to the word.

C.Different nations have different families.

D.Different times produce different families.

A.In contrast, children on the Pacific island of Tonga, studied by Helen Morton, are regularly beaten by their parents and older siblings.They are seen as being closer to mad people than adults because they lack the highly prized quality of social competence (or poto as the Tongans call it).

B.There’s a tendency to view children in the UK, and in the Western world in general, as incompetent and dependent.But this isn’t the case throughout the world.

C.He has written how a Yanamamö girl is expected to help her mother from a young age and by the age of ten will be running a house.By the age of 12 or 13 she is probably married and will have started to have babies.

D.While Westerners might take exception to eight-year-old girls working or to 12-yEar-old girls marrying, within their own communities such activities are seen as a normal and positive part of childhood.

4 Assume today’s date is 5 February 2006.

Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,

who is a UK resident, but who worked briefly in Germany. They have no children.

The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company

in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the

American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior

to her arrival in the UK.

Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice

stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE

for the tax tear 2005/06.

Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of

￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to

invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.

Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German

translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000

(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.

Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales

will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of

￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up

to 31 March 2006.

Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and

is unsure what is required of her in this respect.

Required:

(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of

assessment 2005/06, together with the basis on which her income and gains of that year will be subject to

UK taxation. (3 marks)

回答题

"Family" is of course an elastic word．And in different countries it has different meanings．Butwhen British people say that their society is based on family life, they are thinking of "family" in itsnarrow, peculiarly European sense of mother, father and children living together in their own houseas an economic and social unit．Thus, every British marriage indicates the beginning of a new andindependent family--hence the tremendous importance of marriage in British life．For both man andwoman, marriage means leaving one&39; s parents and starting one&39; s own life．The man&39; s first dutywill then be to his wife, and the wife&39; s to her husband．He will be entirely responsible for her finan-cial support, and she for the running of the new home．Their children will be their common responsi-bility and their alone．Neither the wife&39; s parents nor the husband&39; s, nor their brothers or sisters,aunts or uncles, have any right to interfere with them--they are their own masters．

Readers of novels like Jane Austen&39; s Pride and Prejudice will know that in former times, mar-riage among wealthy families were arranged by the girl&39; s parents, that is, it was the parents&39; duty tofind a suitable husband for their daughter, preferably a rich one, and by skillful encouragement tolead him eventually to ask their permission to marry her．Until that time, the girl was protected andmaintained in the parents&39; home, and the fmancial relief of getting rid of her could be seen in theirgiving the newly married pair a sum of money called a dowry(嫁妆)．It is very different today．

Most girls of today get a job when they leave school and become financially independent before theirmarriage．This has had two results．A girl chooses her own husband, and she gets no dowry．Everycoin has two sides; independence for girls is no exception．But it may be a good thing for all of thegirls, as their social status are much higher and they are no longer the subordinate(部下，下级) oftheir parents and husbands．

What does the author mean by "Family is of course an elastic word"？ 查看材料

A.Different families have different ways of life．

B.Different definitions could be given to the word．

C.Different nations have different families．

D.Different times produce different families．

A．Mary has her own unique style of dressing, she wore a man’s tuxedo with a red bow tie to her cousin’s wedding.

B．Mary has her own unique style of dressing. She wore a man’s tuxedo with a red bow tie to her cousin’s wedding.

C．Mary has her own unique style of dressing; she wore a man’s tuxedo with a red bow tie to her cousin’s wedding.

D．Mary has her own unique style of dressing for she wore a man’s tuxedo with a red bow tie to her cousin’s wedding.

A. of inflation

B. life is made too easy by modern miracle-performing appliances

C. she’s spending too much time and energy to keep things running

D. her children will be leaving home soon

y Hilda's father and used for Hilda's living expenses, her father intends to include it in his gross income.

I.The Assignment of Income Doctrine prohibits the father from recognizing the $2,700.

II.Even if Hilda desired to gift the $2,700 to her father, Hilda must recognize the income she earned.()

A、Only statement I is correct

B、Only statement II is correct

C、Both statements are correct

D、Neither statement is correct.

A.＄1,200,000

B.＄1,320,000

C.＄2,400,000

D.＄3,600,000

Dear Diary， I Hate You

Reflections on journals in an age of overshare．

A．I suspect that many people who don"t keep a diary worry that they ought to， and that， for some， the failure to do so is a source of incomprehensible self-hatred．What could be more worth rememberingthan one"s own life？ Is there a good excuse for forgetting even a single day？ Something like thisanxiety seems to have prompted the poet Sarah Manguso to begin writing a journal， which she haskept ever since．"I wrote so I could say I was truly paying attention，" she tells us early in hermemoir （回忆录） "Ongoingness"．"Experience in itself wasn"t enough．The diary was my defenseagainst waking up at the end of my life and realizing I"d missed it．"

B．The journal， first imagined as an amulet （护身符） against the passage of time， has grown tooverwhelming proportions．"I started keeping a diary twenty-five years ago，" Manguso writes．"It"seight hundred thousand words long．" And the memoir， a kind of meta-diary， is her attempt toquestion her crazy drive to maintain a record of her existence．Of all the psychological conditions tobe burdened with， the crazy impulse to write is hardly the worst， and Manguso doesn"t quitesucceed in eliminating the suspicion that she is a little proud of her weird habits， perhaps evenexaggerating them．But she seems genuinely not proud of the diary．"There"s no reason to continuewriting other than that I started writing at some point——and that， at some other point， I"ll stop，" shewrites．Looking back at entries fills her with embarrassment and occasionally even indifference．Shereports that， after finding that she"d recorded "nothing of consequence" in 1996， she "threw theyear away．"

C．In her memoir， Manguso makes the striking decision never to quote the diary itself．As she started tolook through the old journals， she writes， she became convinced that it was impossible to pull the"best bits" from their context without distorting the sense of the whole: "I decided that the onlyway to represent the diary in this book would be either to include the entire thing untouched——whichwould have required an additional eight thousand pages——or to include none of it．" The diary， sheobserves， is the memoir"s "dark matter"， everywhere but invisible， and the book revolves around acenter that is absent．

D．Manguso， whose previous books include two other memoirs and two books of poetry， grew upoutside Boston．Now in her early forties， she teaches writing in Los Angeles， at Otis College of Artand Design．But for most of the book we come away with only the roughest outline of Manguso"slife．She"s married， with a son．Her son is young; her husband is from Hawaii; she was once veryill．The individual memories she chooses to share often don"t link up to produce a continuousnarrative．We get Manguso， at fourteen， looking through a telescope for a comet （彗星）， failing tosee it， and not caring; Manguso， in 1992， writing mostly about hating her mother; Manguso， incollege， discovering that a boyfriend has read her diary; Manguso， in her late thirties， drinldng teain an attempt to trigger early labor， hoping that her husband can be present for both the birth of hisson and， an ocean away， the death of his mother．

E．The memoir， rather than being a summary of the life recorded by the diary， is mostly a set of deepthoughts on the fact of the diary"s existence．The tone is matter-of-fact， and the controlled， evendull sentences seem deliberately to reject the wild， exaggerative quality of a diary．The bookproceeds in rare， brief fragments， almost like prose poems．None are longer than a page， and someare just a single sentence．

F．Manguso seldom reveals any particularly sensitive information， and yet her material is， in a sense，vastly more intimate than what we usually think of as private．Her impressions， while clear， are trueto the vague mental life as we experience it．"Ongoingness" is an attempt to take， as Virginia Woolfwrote， "a token of some real thing behind appearances" and "make it real by putting it intowords．" It"s hard to think of a riskier way to write．

G．The great merit of the book is that it succeeds in not feeling abstract， even though it frequentlyavoids specificity．There is， in fact， a narrative here， although one that functions without thenormal signposts （明显的线索或迹象） of life-writing．Instead， it is a narrative about the gradual

shift， as Manguso gets older， in her relationship to time．It is telling that motherhood receives themost attention．"Then I became a mother，" she writes．"I began to spend time differently．" Sheknows that this is something all parents discover——" this has all been said before "——but theconsequences are nonetheless immense．"Nursing an infant creates so much lost， empty time，" shewrites．

H．As Manguso"s sense of time dissolves， so does her devotion to the diary．In her twenties， she wrotedown her experiences constantly and in minute detail．In her thirties， the diary became more of alog: "The rhapsodies （狂想曲） of the previous decade thinned out．" As she entered her forties，"reflection disappeared almost completely．" Manguso doesn"t say that she intends to stop keepingher diary， but the subtitle of the memoir——" The End of a Diary"——implies that the habit may haveoutlived its usefulness．Another meaning hides， too: Why does one keep a diary at all？ As she looksback on the huge project， she feels its uselessness．

I．One could argue that reading memoirs comes more naturally to us now than ever before．Our criticalfaculties are primed as they"ve never been．Social media annoy us daffy with fragmented first-personaccounts of people"s lives．But what constantly self-reporting your own life does not seem to enablea person to do——at least， not yet——is to communicate to others a private sense of what it feels like tobe you．With "Ongoingness" Manguso has achieved this．In her almost illusive deep thoughts ontime and what it means to preserve one"s own life， she has managed to copy an entirely interiorworld．She has written the memoir we didn"t realize we needed．

"Ongoingness" describes how Manguso gradually changes in her relationship to time as she grows old． 查看材料

A．Because the speaker lived in the basement room and there was no other room for her to live in

B．Because she did not have a good relationship with her soninlaw

C．Because she was in rather poor health and could not come

D．Because she did not want to leave her own house

Out of Africa

1 When Tegla Loroupe returned home to Kenya from winning the New York City Marathon in 1994, she was presented with nine cattle, 16 sheep and some land by the grateful people of her hometown. But it was the words of the ordinary womenfolk which Loroupe valued the most. "You did a good job," they told her. "You showed us that women can be successful just like men. We are not useless"

2 In a country where most people think women are supposed to stay home and care for the kids, Loroupe, s victory meant a lot. It was the first time a black African woman had ever won a major marathon, and the triumph provided her independence, both financially and culturally. It also gave her the opportunity to stand up for herself and her Kenyan sisters

3 Male athletes have made Kenya synonymous with success in long-distance running, but women are discouraged from competing beyond the age of 16, when they are expected to start a family. Most people think that if a woman goes out of the dountry, she will be spoiled, that she will learn more than the others, and that when they tell her to do something, she will say no. Due to this situation, Kenyan male runners have gained international success, while the female runners have been left at home

4 The Kenyans' success in distance running began at the 1968 Olympic Games in Mexico City, where Kep Keino captured the gold in the 1,500-meters. The domination by Kenyan men across all distance running, from road races to cross-country, stems from youngsters running many miles to school each day, a nutritious diet, the benefits of living at high altitude and having no diversions from other sports

5 Loroupe, now 25, recalls her early running days and the discouragement she received from others. When she ran to school, the men in her tribe would tell her she was

wasting her time. "They didn't want me to do sports," she said. But Loroupe, from a town called Kapenguria on the Ugandan border, about 400 miles from Nairobi, began running for the same reason most of the men did 一 to avoid being late for school. "If you were late, they beat you," she said

6 One of seven children, Loroupe, s was a traditional family, and her parents took a

long time to be convinced that she was not wasting her life. They wanted their daughter to give up the i dea of finishing school so she could stay at home and look after her younger siblings. But she insisted on going and continuing to run even though, as a child, she developed problems with her lungs

7 Loroupe' a family is a member of the Bokot tribe, nomads who once drove their cattle across the plains of Kenya. Now they graze them on ranches like the one Loroupe grew up on. As a child, Loroupe used to chase the family's cattle herd for up to 12 miles, and looking back on it now, she says it was great training. The more she ran however, the more distance Loroupe put between herself and the expectations of her society. And having been overlooked four times by the Kenya Amateur Athletics Association for major championships both nationally and internationally, she eventually had to travel abroad for opportunities. It was in Germany that Anne Roberts, the elite-athlete coordinator of the New York City Marathon, first discovered Loroupe, s huge talent

8 The launching pad for her success began in 1994 when Roberts invited Loroupe to take part in the New York City Marathon. Winning it gave her the determination and courage to pursue her dreams, despite the problems back home. Roberts has marvelled at Loroupe,5determination to succeed, and the obstacles she has overcome. "I think she has a very strong sense of what' s fair and what isn ' t," she said. "When you' re running everywhere, to school, to get the cows in, all over the thousand acres of farm, and yQu, re running with your brothers and you're beating them" . she fought long and hard to get out of the country to compete"

9 Her victories m New York and Rotterdam have smoothed wrink!ed relationships back home. In April 1997, Loroupe won the New York Central Park City Marathon. in October of the same year, she won the World Half Marathon in Slovakia, setting a world championship record of 1 hour, 8 minutes and 14 seconds. Although Loroupe developed a knee injury from over use during the fall of 1997, she recovered, and in April 1998 she set a world record of 2 hours, 20 minutes, 47 seconds in the Women's Marathon in Rotterdam. Now many people expect Loroupe to go further and become the first woman to run under 2:20:00 一 a barrier only broken by a male marathon runner in 1953, when Britain Jim Peters clocked 2,18,40. These world records and her promising future have changed the attitudes of Kenyan people

10 Loroupe now lives in Germany where she shares a house with Tanzanian and Ethiopian male runners, as well as other Kenyans. These days Loroupe is showing confidence about her career in running, but is taking it step by step. She trains 100 miles per week, while many of her rivals log 180 miles. At 25 years of age, she realizes that she is still young and inexperienced, and knows there is plenty of time. As a Kenyan woman, she knows the meaning of the words patience and strength, especially patience

Questions 1-10 Directions:

Read Passage 1 and find which the underlined woid (s) in each of the follow 吨 sentences refer 恤

1. When Tegla Loroupe returned home to Kenya from winning the New York City

Marathon in 1994, she was presented with nine cattle, 16 sheep and some tand by the

grateful people of her hometown. (paragraph 1)

2. "You did a good job," they told her. (paragraph 1)

3. it also gave her the opportunity to stand up for herself and her Kenyan sisters

(paragraph 2)

4. Most people think that if a woman goes out of the country, 业 will be spoiled,.

(paragraph 3)

5. "They didn't want me to do sports," she said. (paragraph 5)

6. Now they graze them on ranches like the one Loroupe grew up on. (paragraph 7)

7. As a child, Loroupe used to chase the family's cattle herd for up to 12 miles, and

looking back on it now, she says it was great training. (paragraph 7)

8. Winning 丝 gave her the determination and courage to pursue her dreams, despite the

problems back home. (paragraph 8)

9. '1 think she has a very strong sense of what' s fair and what isn' t," she said

(paragraph 8)

10. These days Loroupe is showing confidence about her career in running, but is taking it step by step. (paragraph 10)