XYZ LTD wants to connect Cisco IP Phones and Cisco Aironet Access Points to the network. T

A. Integrated Services Routers

B. Firewall Appliances

C. Cisco Unified CallManager

D. Multilayer switch with enhanced image

E. Cisco Unity

F. VPN Concentrators

A. Cisco IOS upgrade, including the most recent patches and bug fixes

B. OnSite Support

C. Advanced Hardware Replacement

D. No Hardware Replacement

A. Cisco SMB Support Assistant

B. Cisco Advanced Services

C. Cisco Technical Support Services

D. Cisco SMARTnet

A. Cisco SMB Support Assistant

B. Cisco Technical Support Services

C. Cisco Advanced Services

D. Cisco SMARTnet

A. Facilitate Employee Reachability

B. Need to provide XYZ LTD with a basic up-to-date website

C. Provide a Website on par with competitors

D. Provide rapid access for geographically dispersed employees

E. Unable to provide rapid secure access to customer history, data or buying behavior

F. Need to facilitate customer reachability

A. The best option is to download it from the Cisco TAC website

B. The best option is to download it from the Cisco.Com Software support site

C. The best option is to download it form the Cisco Advanced Services website

D. The best option is to download it from the TFTP site on Cisco.com

Drug Company A wants to acquire Drug Company B. A and B can’t agree on the earnings prospects regarding one of Drug Company B’s drugs under research and development （Pharma XYZ). Drug Company A decide

s to offer Drug Company B shareholders an extra $100 million payment if Pharma XYZ is a success in three years. That payment is an example of contingent value right.()(制药公司A想收购制药公司B。A和B无法就B公司正在研发的药物(PharmaXYZ)的盈利前景达成一致。制药公司A决定如果药物在三年内取得成功将向制药公司B的股东提供额外的1亿美元的报酬。这种支付是或有价值权利(CVR)的一个例子)

此题为判断题(对，错)。

FROM: XYZ BANK LTD ANYTOWN ANYWHERE

TO: ADVISINC BANK SOMETOWN SOMEWHERE

DATE 30 MARCH

OUR DOCUMENTARY CREDIT REFERENCE NO 1234

TEST NO 4321 FOR USD 2,050,000.00 DATED 30 MARCH

WITH OUR HEAD OFFICE

WE OPEN OUR DIVISIBLE, FRACTIONABLE DOCUMENTARY CREDIT NO. 1234

ORDER ACCOUNT OF: UVW COMPANY ANYTOWN ANYWHERE.

FAVOUR: RST COMPANY SOMETOWN SOMEWHERE

FOR THE AMOUNT OF USD 2,050.000.00 (TWO MILLION AND FIFTY THOUSAND

AND 00/100 UNITED STATES DOLLARS)

COVERING SHIPMENT OF

1200 MT. MILK POWDER CFR ANYWHERE

SHIPMENT FROM ANY PORT SOMEWHERE TO ANY PORT ANYWHERE

TRANSHIPMENT ALLOWED PART SHIPMENTS ALLOWED

VALID FOR NEGOTIATION AT THE COUNTERS OF THE CONFIRMING BANK UNTIL 21

JULY

SHIPMENT TO BE EFFECTED AS FOLLOWS:

1ST SHIPMENT FOR 600 MT. ON OR ABOUT 27 APRIL.

2ND SHIPMENT FOR 600 MT. TO BE EFFECTED BETWEEN 01 AND 31 MAY BOTH

END DATES TO BE INCLUSIVE.

AVAILABLE FOR NEGOTIATION OF DRAFTS AT 60 DAYS SICHT DRAWN ON UVW

COMPANY ANYTOWN ANYWHERE ACCOMPANIED BY THE FOLLOWING DOCU-

MENTS:

1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE.

2. FULL SET CLEAN SHIPPED ON BOARD BILLS OF LADING CONSIGNED TO ORDER

OF XYZ BANK LTD MARKED FREIGHT PAID AND NOTIFY THE ACCOUNTEE.

3. QUALITY CERTIFICATE ISSUED BY A COMPETENT AUTHORITY.

4. COPY OF FAX SENT TO ACCOUNTEE ADVISING SHIPMENT DETAILS, SHIPMENT

DATE. INVOICE VALUE AND DOCUMENTARY CREDIT NUMBER WITHIN FIVE

DAYS OF SHIPMENT.

5. PACKINC LIST.

SPECIAL INSTRUCTIONS

1. ALL BANK CHARCES OUTSIDE ANYWHERE INCLUDINC REIMBURSEMENT

CHARCES ARE FOR ACCOUNT OF UVW COMPANY.

2. PLEASE ADVISE THE BENEFICIARY ADDING YOUR CONFIRMATION.

3. CLAIM REIMBURSEMENT FROM OUR ACCOUNT WITH OUR NEW YORK OFFICE

AT MATURITY FOR DOCUMENTS PRESENTED IN STRICT COMPLIANCE WITH THE

TERMS AND CONDITIONS OF THIS DOCUMENTARY CREDIT.

4. THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND

PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATION-

AL CHAMBER OF COMMERCE (PUBLICATION NO 500).

Please examine the above L/C and answer the following questions:

1)The documentary credit should be advised as:

(1)( ) Revocable

(2)( ) Irrevocable

(3)( ) Revocable Transferable

(4)( ) Irrevocable Transferable

2)All of the following documentary credit terms and conditions under UCP may be disregarded except:

(1)( ) divisible

(2)( ) fractionable

(3)( ) adding your confirmation

(4)( ) issued by a competent authority

3)Which of the following Bill of Lading "shipped on board" dates would be acceptable for the first shipment？

A. 17 April.

B. 20 April.

C. 25 April.

D. 02 May.

(1)( ) C only.

(2)( ) C and D only.

(3)( ) B, C and D only.

(4)( ) A, B, C and D.

4)Under the terms of the documentary credit, your bank may accept Quality Certificate issued by:

A. Applicant.

B. Beneficiary.

C. third party manufacturer.

D. third party inspection company.

(1)( ) A and B only.

(2)( ) B and C only.

(3)( ) A, B and D only.

(4)( ) A, C and D only.

5)Before confirming the documentary credit, your bank should obtain an amendment to the following terms and conditions？

(1)( ) drawee party

(2)( ) shipment period

(3)( ) presentation period

(4)( ) form of documentary credit

根据下面的文字资料回答 66～70 题

In low-speed network，it is usually adequate to wait for congestion to occur and

then react to it by telling the source of packets to slow down．In high-speed

networks，this approach oftenworks poorly，because in the（1 ）between sending the

notification and notification arriving at the source，thousands of

additional（2 ）may aITive．In ATM network，a major tool for

preventing（3 ）is（4 ）control．when a host wants a new virtual（5 ），it must

describe the traffic to be offered and the service expected．

第66题：文中（1 ）处正确的答案是（）。

A．interval

B．time

C．slot

D．delay

s and have two children

aged six and eight years. Charles is a teacher but for the last five years he has stayed at home to look after their

children. Jane works as a translator for Speak Write Ltd.

Speak Write Ltd was formed and began trading on 6 April 2006. It provides translation services to universities. Jane,

who ceased employment with Barnham University to found the company, owns 100% of its ordinary share capital

and is its only employee.

Speak Write Ltd has translated documents for four different universities since it began trading. Its biggest client is

Barnham University which represents 70% of the company’s gross income. It is estimated that the company’s gross

fee income for its first 12 months of trading will be ￡110,000. Speak Write Ltd usually agrees fixed fees in advance

with its clients although it charges for some projects by reference to the number of days taken to do the work. None

of the universities makes any payment to Speak Write Ltd in respect of Jane being on holiday or sick.

All of the universities insist that Jane does the work herself. Jane carries out the work for three of the universities in

her office at home using a computer and specialised software owned by Speak Write Ltd. The work she does for

Barnham University is done in the university’s library on one of its computers as the documents concerned are too

delicate to move.

The first set of accounts for Speak Write Ltd will be drawn up for the year ending 5 April 2007. It is estimated that

the company’s tax adjusted trading profit for this period will be ￡52,500. This figure is after deducting Jane’s salary

of ￡4,000 per month and the related national insurance contributions but before any adjustments required by the

application of the personal service companies (IR 35) legislation. The company has no other sources of income or

capital gains.

Jane has not entered into any communication with HM Revenue and Customs (HMRC) with respect to the company

and wants to know:

– When the corporation tax computation should be submitted and when the tax is due.

– When the corporation tax computation can be regarded as having been agreed by HMRC.

Charles and Jane have requested a meeting to discuss the family’s finances. In particular, they wish to consider the

shortfall in the family’s annual income and any other related issues if Jane were to die. Their mortgage is covered

by a term assurance policy but neither of them have made any pension contributions or carried out any other long

term financial planning.

Jane has estimated that her annual after tax income from Speak Write Ltd, on the assumption that she extracts all of

the company’s profits, will be ￡58,000. Charles owns two investment properties that together generate after tax

income of ￡8,500. He estimates that he could earn ￡28,000 after tax if he were to return to work.

The couple’s annual surplus income, after payment of all household expenditure including mortgage payments of

￡900 per month, is ￡21,000. Charles and Jane have no other sources of income.

Required:

(a) Write a letter to Jane setting out:

(i) the arguments that HMRC could put forward, based only on the facts set out above, in support of

applying the IR 35 legislation to Speak Write Ltd; and

(ii) the additional income tax and national insurance contributions that would be payable, together with

their due date of payment, if HMRC applied the IR 35 legislation to all of the company’s income in

2006/07. (11 marks)