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题目
For this part, assume today’s date is 15 August 2005.
5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business selling
computer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.
He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. He
originally intended to operate as a sole trader, but he has recently discovered that as an alternative, he could
operate through a company. He has been advised that if this is the case, he can take a maximum gross salary
of ￡42,648 out of the company.
Required:
(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities he
will incur for the year ended 31 March 2007 trading under each of the two alternative business
structures (sole trade/company). Your advice should be supported by calculations of disposable income
for both alternatives assuming that in the company case, he draws the maximum salary stated.
(7 marks)
更多“For this part, assume today’s date is 15 August 2005.5 （a) Donald is aged 22, single, and”相关的问题
第1题
在下面的汇编语言程序横线处填空，使语句完整，保证程序正确执行。
DSEG SEGMENT
D1 DB -1,5,2,6,-7,4
CNT EQU $-D1
RS DW
DSEG ENDS
SSEG SEGMENT STACK
DB 256DUP(0)
SSEG ENDS
CSEG SEGMENT
ASSUM CS: CSEG,DS:DSEG, SS:SSEG
START PROC FAR
PUSH DS
XOR AX,AX
PUSH AX
MOV AX, DSEG
MOV DS,AX
MOV BX,OFFSETF D1
MOV CX, CNT
MOV DX, 0
LP: MOV AL,[BX]
CMP AL,0
JGE CONT
INC DX
CONT :INC BX
DEC CX
JNZ LP
MOV RS,DX
RET
START ______
CSEG ENDS
END START
第2题
DSEG SEGMENT
D1 DB -1,5,2,6,-7,4
CNT EQU $-D1
RS DW
DSEG ENDS
SSEG SEGMENT STACK
DB 256DUP(0)
SSEG ENDS
CSEG SEGMENT
ASSUM CS: CSEG,DS:DSEG, SS:SSEG
START PROC FAR
PUSH DS
XOR AX,AX
PUSH AX
MOV AX, DSEG
MOV DS,AX
MOV BX,OFFSETF D1
MOV CX, CNT
MOV DX, 0
LP: MOV AL,[BX]
CMP AL,0
JGE CONT
INC DX
CONT :INC BX
DEC CX
JNZ LP
MOV RS,DX
RET
START ______
CSEG ENDS
END START
程序中的PUSH DS、XOR AX,AX、PUSH AX三条指令的作用是______。
第3题
DSEG SEGMENT
BUF DB 5DUP()
DSEG ENDS
SSEG SEGMENT
DB 256DUP(0)
SSEG ENDS
CSEG SEGMENT
ASSUM CS：CSEG，DS：DSEG，SS：SSEG
START PROC ______
PUSH DS
MOV AX，0
PUSH AX
MOV AX，DSEG
MOV DS，AX
LEA DI，BUF
MOV CX，0
MOV BX，10
MOV AX，36H
LP1： MOV DX，0
DIV BX
PUSH DX
INC CX
CMP AX，0
JNE LP1
MOV BX，5
SUB BX，CX
bP2： POP DX
ADD DL，30H
MOV [DI]，DL
INC DI
LOOP LP2
CMP BX，0
JE EXIT
MOV CX，BX
LP3： MOV BYTE PTR[DI]，20H
INC DI
LOOP LP3
EXIT： RET
START ENDP
CSEG ENDS
END START
第5题
A.Red part
B.Yellow part
C.Green part
D.White part
第6题
A. have taken part in
B.has taken part in
C.takes part in
D.is taking part in
第8题
Schools were created_________ to prepare children for socialization．
A．in the part
B．on the part
C．in part
D．as a part
第9题
In the event of conflict of conditions，the Provisions of Part(1) shall prevail over those of Part(2) to the extent of such conflict．This says that ______.
A.If Part (1) and Part (2) are conflict，Part(2) shall stand void
B.If Part (1) and Part (2) are conflict，Part(2) shall stand void
C.If Part (1) and Part (2) are different，neither shall stand void
D.If Part (1) and Part (2) are different，either shall stand void
第10题
A．taking part in
B．took part in
C．to take part in
D．take part in
第11题
A.testicular part
B.funicular part
C.inguinal part
D.pelvic part
E.prostatic part
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