题目
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
第1题
A. Cisco SMB Support Assistant
B. Cisco Advanced Services
C. Cisco Technical Support Services
D. Cisco SMARTnet
第2题
A. Cisco SMB Support Assistant
B. Cisco Technical Support Services
C. Cisco Advanced Services
D. Cisco SMARTnet
第3题
A. Integrated Services Routers
B. Firewall Appliances
C. Cisco Unified CallManager
D. Multilayer switch with enhanced image
E. Cisco Unity
F. VPN Concentrators
第4题
A. Cisco IOS upgrade, including the most recent patches and bug fixes
B. OnSite Support
C. Advanced Hardware Replacement
D. No Hardware Replacement
第5题
A. WS-CE500G-12TC
B. WS-CE500-24PC
C. WS-CE500-24TT
D. WS-CE500-24LC
第6题
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
第7题
Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.
The following information has been obtained from a meeting with Gagarin.
Vostok Ltd:
– An unquoted UK resident company.
– Gagarin owns 100% of the company’s ordinary share capital.
– Has 18 employees.
– Provides computer based services to commercial companies.
– Requires additional funds to finance its expansion.
Funds required by Vostok Ltd:
– Vostok Ltd needs to raise £420,000.
– Vostok Ltd will issue 20,000 shares at £21 per share on 31 August 2008.
– The new shareholder(s) will own 40% of the company.
– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.
Gagarin’s initial thoughts:
– The minimum investment will be 5,000 shares and payment will be made in full on subscription.
– Gagarin has a number of wealthy business contacts who may be interested in investing.
– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise
investment scheme.
Wealthy business contacts:
– Are all UK resident higher rate taxpayers.
– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.
New premises:
– Will cost £446,500 including value added tax (VAT).
– Will be used in connection with all aspects of Vostok Ltd’s business.
– Will be sold for £600,000 plus VAT in six years time.
– Vostok Ltd will waive the VAT exemption on the sale of the building.
The VAT position of Vostok Ltd:
– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.
– This percentage is expected to reduce over the next few years.
– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.
Required:
(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:
(i) The tax incentives immediately available in respect of the amount invested in shares issued in
accordance with the enterprise investment scheme; (5 marks)
第8题
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
第9题
3 Assume that today’s date is 10 May 2005.
You have recently been approached by Fred Flop. Fred is the managing director and 100% shareholder of Flop
Limited, a UK trading company with one wholly owned subsidiary. Both companies have a 31 March year-end.
Fred informs you that he is experiencing problems in dealing with aspects of his company tax returns. The company
accountant has been unable to keep up to date with matters, and Fred also believes that mistakes have been made
in the past. Fred needs assistance and tells you the following:
Year ended 31 March 2003
The corporation tax return for this period was not submitted until 2 November 2004, and corporation tax of £123,500
was paid at the same time. Profits chargeable to corporation tax were stated as £704,300.
A formal notice (CT203) requiring the company to file a self-assessment corporation tax return (dated 1 February
2004) had been received by the company on 4 February 2004.
A detailed examination of the accounts and tax computation has revealed the following.
– Computer equipment totalling £50,000 had been expensed in the accounts. No adjustment has been made in
the tax computation.
– A provision of £10,000 was made for repairs, but there is no evidence of supporting information.
– Legal and professional fees totalling £46,500 were allowed in full without any explanation. Fred has
subsequently produced the following analysis:
Analysis of legal & professional fees
£
Legal fees on a failed attempt to secure a trading loan 15,000
Debt collection agency fees 12,800
Obtaining planning consent for building extension 15,700
Accountant’s fees for preparing accounts 14,000
Legal fees relating to a trade dispute 19,000
– No enquiry has yet been raised by the Inland Revenue.
– Flop Ltd was a large company in terms of the Companies Act definition for the year in question.
– Flop Ltd had taxable profits of £595,000 in the previous year.
Year ended 31 March 2004
The corporation tax return has not yet been submitted for this year. The accounts are late and nearing completion,
with only one change still to be made. A notice requiring the company to file a self-assessment corporation tax return
(CT203) dated 27 July 2004 was received on 1 August 2004. No corporation tax has yet been paid.
1 – The computation currently shows profits chargeable to corporation tax of £815,000 before accounting
adjustments, and any adjustments for prior years.
– A company owing Flop Ltd £50,000 (excluding VAT) has gone into liquidation, and it is unlikely that any of this
money will be paid. The money has been outstanding since 3 September 2003, and the bad debt will need to
be included in the accounts.
1 Fred also believes there are problems in relation to the company’s VAT administration. The VAT return for the quarter
ended 31 March 2005 was submitted on 5 May 2005, and VAT of £24,000 was paid at the same time. The previous
return to 31 December 2004 was also submitted late. In addition, no account has been made for the VAT on the bad
debt. The VAT return for 30 June 2005 may also be late. Fred estimates the VAT liability for that quarter to be £8,250.
Required:
(a) (i) Calculate the revised corporation tax (CT) payable for the accounting periods ending 31 March 2003
and 2004 respectively. Your answer should include an explanation of the adjustments made as a result
of the information which has now come to light. (7 marks)
(ii) State, giving reasons, the due payment date of the corporation tax (CT) and the filing date of the
corporation tax return for each period, and identify any interest and penalties which may have arisen to
date. (8 marks)
第10题
A.HZKJTECHNOLOGYCO.,LTD
B.HUAZITECHNOLOGYCO.,LTD
C.HNACTECHNOLOGYCO.,LTD
D.HNKJTECHNOLOGYCO.,LTD
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