题目
A. Integrated Services Routers
B. Firewall Appliances
C. Cisco Unified CallManager
D. Multilayer switch with enhanced image
E. Cisco Unity
F. VPN Concentrators
第1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2题
A. Cisco SMB Support Assistant
B. Cisco Advanced Services
C. Cisco Technical Support Services
D. Cisco SMARTnet
第3题
A. Cisco SMB Support Assistant
B. Cisco Technical Support Services
C. Cisco Advanced Services
D. Cisco SMARTnet
第4题
A. WS-CE500G-12TC
B. WS-CE500-24PC
C. WS-CE500-24TT
D. WS-CE500-24LC
第5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6题
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7题
motor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.
Each location has a manager who is responsible for day-to-day operations and is supported by an administrative
assistant. All other staff at each location are involved in fitting and servicing operations.
The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of £2 million in a new IT
system for submission to its bank. They are concerned that sub-optimal decisions are being made because the current
system does not provide appropriate information throughout the organisation. They are also aware that not all of the
benefits from the proposed investment will be quantitative in nature.
Required:
(a) Explain the characteristics of THREE types of information required to assist in decision-making at different
levels of management and on differing timescales within Moffat Ltd, providing TWO examples of information
that would be appropriate to each level. (10 marks)
第8题
expand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell her
shares back to the company. Once the purchase of her shares has taken place, the company intends to establish a
number of branches overseas and acquire a shareholding in a number of companies that are resident and trade in
overseas countries.
The following information has been obtained from client files and meetings with the parties involved.
Acrux Ltd:
– An unquoted UK resident company.
– Share capital consists of 50,000 ordinary shares issued at £1·90 per share in July 2000.
– None of the other shareholders has any connection with Spica.
The purchase of own shares:
– The company will purchase all of Spica’s shares for £8 per share.
– The transaction will take place by the end of 2008.
Spica:
– Purchased 8,000 shares in Acrux Ltd for £2 per share on 30 September 2003.
– Has no income in the tax year 2008/09.
– Has chargeable capital gains in the tax year 2008/09 of £3,800.
– Has houses in the UK and the country of Solaris and divides her time between them.
Investment in non-UK resident companies:
– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.
– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will be
between 23% and 42%.
– There may or may not be a double tax treaty between the UK and the overseas countries in which the companies
are resident. Where there is a treaty, it will be based on the OECD model treaty.
– None of the countries concerned levy withholding tax on dividends paid to UK companies.
– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companies
will be very high as they will be taxed in both the overseas country and in the UK.
Required:
(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica will
receive for her shares; (7 marks)
第9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10题
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)
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