题目
(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rental
income arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year
2007/08. State the strategy that Coral should adopt in order to minimise the total income tax suffered
on the rental income. (7 marks)
第1题
(b) Explain the advantages and the disadvantages of:
(i) the face to face interview between two people; (6 marks)
第2题
I had better explain that I was a ______ visitor to the headmaster ’s study.
A: rare
B: silly
C: strange
D: frequent
第3题
(b) (i) Explain the matters you should consider to determine whether capitalised development costs are
appropriately recognised; and (5 marks)
第4题
(b) Explain in the context of Flavours Fine Foods, what is meant by:
(i) responsibility; (4 marks)
第5题
—How can you explain the latest situation?
—____________________,I know it is all my fault.
A: Sorry
B; Excuse me
C; I'm afraid
第7题
A.which
B.while
C.whereupon
D.that
第8题
(b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the culture
at the Southland factory.’ (5 marks)
第9题
(b) Explain what is meant by McGregor’s
(i) Theory X; (5 marks)
第10题
A.A.Hard as I tried to
B.B.As I tried hard to
C.C.Hard I tried to
D.D.Tried as I hard to
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