In his job as sales support associate , Cal helps four busy salespeople at a company that sells flooring , wallpaper ,

A.sale

B.sales

C.sailing

D.sealing

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

￡

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling ￡23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

A.sell

B.selling

C.sales

D.sold

Peter will______the job as Sales Manager when John retires．

A．put away

B．take over

C．work out

D．make up

How to Build Team Spirit and Get Best Sales Performance

A．It is a well-known fact that an organisation can achieve a greater success if a few peo-ple get united and work towards a goal together. An ordinary team can perform. betterprovided they are motivated. There are many instances， where a team approach has succeeded better compared to an organisation which is riddled with politics and manag-ers who only think about themselves. In fact this is a basic problem among Indians asthey always tend to develop "Frog Syndrome". The frog syndrome does not allow othercolleagues to go up in the ladder， which leads the organisation to become an ordinaryorganisation. Today the biggest problem in India many companies are facing is how todevelop team spirit among people. This is a very crucial point for the organisation tomake difference in today"s highly competitive environment. How can we develop suchthings today？ Of course， there are many ways which are given below.

Develop Team Not Individual Only

B．The role of manager is to ensure that the people become cohesive （有凝聚力的） andfeel proud to be the member of the team. It is quite possible provided the manager him-self is a team leader. He has to set the right target， create enthusiasm among the people，develop a positive attitude among the people and motivate them at the right time. Ifdone， it is nothing succeeds like success.

Right Team Spirit

C．Right team spirit brings within the organisation a vibrant feeling to an insider as well asoutsider. There is always willingness to walk an extra mile among people to achieve theset objective. This leads to more congenial （令人愉快的） atmosphere within the organi-sation. How many companies have succeeded in doing the same？ Does it bring smile toan ordinary person working in the organisation？ If yes， that organisation really can sur-vive for a longer time.

SMILE Within the Organisation

D．A happy employee always tends to achieve better. Many companies tend to take careof external customers but tend to forget the internal customers. Hence， companiesshould do retrospective analysis on satisfaction level of the internal employees. Buthow many companies bother to do that？ A real smile can help the organisation toachieve better sales.

SMILE = Sell More In Less Effort

E. How many people can bring a smile on the face of a person？ Therefore， there are feworganisations which excel. However， this is possible provided the manager becomes

a mentor.Manager Should Be a Mentor to the People

F. People always look towards a manager as mentor who can correct， guide and give con-structive criticism. Manager should go where the colleagues working under him requirehim to go. He should help his colleagues during the need of the hour. Can a managerdevelop himself to be a mentor so that people can rely on his advice？ A manager， if re-develop himself as a mentor， can definitely bring the team spirit among the people. Buthow many managers can be a mentor？ Many times a manager himself is a grumbler （爱发牢骚的人） and creates a polluted environment within the organisation as his person-ality may not be fit to do a particular job. Therefore， a manager should analyse his ownpersonality along with his colleagues" and ensure that his personality along with hiscolleagues" personality be suited to do the particular job. Application of sales grid （网）approaches will definitely help him to understand his own personality as well as his col-leagues". This analysis can help to take corrective action and will create a greater senseof responsibility and motivation among the people. We must motivate ourselves to mo-tivate others.

G. This is possible provided a manager make the job more challenging. In fact during therecent survey conducted by the author in India， the No.1 motivator factor is job enrich-ment. How many managers try to create innovations in their job fimctions of their col- leagues and associates？ How many managers remove the fear of instability？ How manymanagers ask themselves what new things they or their teams have done？ If this is doneregularly， the demotivation does not arise. Ordinary people can perform. extraordinarythings provided they bring the motivation and team spirit among the people. This is quite possible and a manager has a role to play. He should be proactive （主动的） inbuilding team spirit and take action.

Recognise Team Destroyers and Take Corrective Measures

H. There are certain people who because of the past experience can destroy the team spirit. Therefore， it is suggested that managers should identify "this grumbler" at right time and take corrective measures immediately. The cancerous cell should not be allowed to develop or proliferate （扩散）. Proper counselling can help the manager to correct the situation. He should not develop a dual personality. For example， in the office the tap is leaking， however， he does not bother as he feels that it is the job of administration but when he goes home he makes sure that the leakage of the tap is corrected. The dichoto- my （分裂） behaviour of the person cannot help him to develop team spirit. The manager should develop fatherhood of a spastic （痉挛的） child who is very caring， understand- ing his child. He has to therefore correct him， mend him with hope that the future will be bright.

Educate the Colleague Doing the Work in a Positive Manner

I. Managers must educate a colleague while working. The recent study among the field force revealed that the field representatives like to have a leader who is good at product knowledge and selling skills. During the visit of a leader if he ensures that he gives one or two new points to his colleagues， then the interaction between the two becomes more fruitful. Fox example， if a zonal manager visits his team he may take up the product training in the conference or during the field work followed by a written test of the same subject. This concept was tried by the author in one of his client"s companies wherein he noticed that the representative never used to respect his senior because of his lack of knowledge on the product. This process of inculcating （教授） the habit of interactions between the two brought a better team spirit and respect for each other. This activity re- suited into higher productivity of the area.

One influence the analysis about a manager‘s personality and his colleagues may have on them is that they will be more responsible and motivated.

查看材料

A.desirable

B.fine

C.deman

D.beneficial

y my occupation, that my profession is a gauge people use to see how smart or talented I am. Recently, however, I was disappointed to see that it also decides how Im treated as a person. Last year I left a professional position as a small-town reporter and took a job waiting tables. As someone paid to serve food to people, I had customers say and do things to me I suspect theyd never say or do to their most casual acquaintances. One night a man talking on his cell phone waved me away, then beckoned (示意) me back with his finger a minute later, complaining he was ready to order and asking where Id been. I had waited tables during summers in college and was treated like apeon (勤杂工) by plenty of people. But at 19 years old, I believed I deserved inferior treatment from professional adults. Besides, people responded to me differently after I told them I was in college. Customers would joke that one day Id be sitting at their table, waiting to be served. Once I graduated I took a job at a community newspaper. From my first day, I heard a respectful tone from everyone who called me. I assumed this was the way the professional world worked--cordially. I soon found out differently. I sat several feet away from an advertising sales representative with a similar name. Our calls would often get mixed up and someone asking for Kristen would be transferred to Christie. The mistake was immediately evident. Perhaps it was because money was involved, but people used a tone with Kristen that they never used with me. My job title made people treat me with courtesy. So it was a shock to return to the restaurant industry. Its no secret that theres a lot to put up with when waiting tables, and fortunately, much of it can be easily forgotten when you pocket the tips. The service industry, by definition, exists to cater to others needs. Still, it seemed that many of my customers didnt get the difference between server and servant. Im now applying to graduate school, which means someday Ill return to a profession where people need to be nice to me in order to get what they want. I think Ill take them to dinner first, and see how they treat someone whose only job is to serve them. The author was disappointed to find that _______.

A.ones position is used as a gauge to measure ones intelligence

B.talented people like her should fail to get a respectable job

C.ones occupation affects the way one is treated as a person

D.professionals tend to look down upon manual workers

A./

B.of

C.against

D.on

Semco

At 21，Ricardo Semler became boss of his father&39;s business in Brazil，Semco，which soldparts for ships．Semler Junior worked likea madman，from 7:30 a.m.，until midnight every day．One afternoon，while touring afactory in New York，he collapsed．The doctor who treated him said，“There&39;s nothing wrong with you．But if you continue like this，you&39;ll find a new home in our hospital．”Semler got the message．He changed the way he worked．In fact，he changed theway his employees worked too．

He let his workers take moreresponsibility so that they would be the ones worrying when things went wrong．He allowed them to set their own salaries，and he cut all the jobs he thought were unnecessary，like receptionists and secretaries．(46)______“Everyone at Semco，even top managers，meets guests inreception，does the photocopying，sends faxes，types lettersand dials the phone．”

He completely reorganized the office：instead of walls，they haveplants at Semeo，so bosses can&39;t shutthemselves away from everyone else．(47)______As for uniforms，some people wear suits and others wear T-shirts．

Semler says，“We have a sales manager named Rubin Agater who sits there readingthe newspaper hour after hour．He doesn&39;t evenpretend to be busy．But when aSemco pump on the other side of the world fails and millions of gallons of oilare about to spill into the sea，Rubin springsinto action．(48)______That&39;s when heearns his salary．No one cares if he doesn&39;tlook busy the rest of the time．” Semcohas flexible working hours；the employeesdecide when they need to arrive at work．The employees also evaluate their bosses twice a year．(49)______

It sounds perfect，but does it work？ The answer is in the numbers：in the last six years，Semco&39;srevenues have gone from $35 million to $212 million．The company has grown from eight hundred employees to 3，000．Why？

Semler says it&39;s because of“peerpressure”．Peer pressure makeseveryone work hard for everyone else．(50)______In other words，Ricardo Semler treats his workers like adults and expects them toact like adults．And they do．

(46)

A．Also，Semco lets its workers use the company&39;s machines for their ownprojects，and makes them takeholidays for at least thirty days a year． B．Most managersspend their time making it difficult for workers to work． C．This savedmoney and brought more equality to the company． D．And the workersare free to decorate their workspace as they want． E．He knowseverything there is to know about our pumps and how to fix them． F．If someoneisn’t doing his job well，the otherworkers will not allow the situation to continue．

(47)

A．Also，Semco lets its workers use the company&39;s machines for their ownprojects，and makes them takeholidays for at least thirty days a year． B．Most managersspend their time making it difficult for workers to work． C．This savedmoney and brought more equality to the company． D．And the workersare free to decorate their workspace as they want． E．He knowseverything there is to know about our pumps and how to fix them． F．If someoneisn’t doing his job well，the otherworkers will not allow the situation to continue．

(48)

A．Also，Semco lets its workers use the company&39;s machines for their ownprojects，and makes them takeholidays for at least thirty days a year． B．Most managersspend their time making it difficult for workers to work． C．This savedmoney and brought more equality to the company． D．And the workersare free to decorate their workspace as they want． E．He knowseverything there is to know about our pumps and how to fix them． F．If someoneisn’t doing his job well，the otherworkers will not allow the situation to continue．

(49)

A．Also，Semco lets its workers use the company&39;s machines for their ownprojects，and makes them takeholidays for at least thirty days a year． B．Most managersspend their time making it difficult for workers to work． C．This savedmoney and brought more equality to the company． D．And the workersare free to decorate their workspace as they want． E．He knowseverything there is to know about our pumps and how to fix them． F．If someoneisn’t doing his job well，the otherworkers will not allow the situation to continue．

(50)

A．Also，Semco lets its workers use the company&39;s machines for their ownprojects，and makes them takeholidays for at least thirty days a year． B．Most managersspend their time making it difficult for workers to work． C．This savedmoney and brought more equality to the company． D．And the workersare free to decorate their workspace as they want． E．He knowseverything there is to know about our pumps and how to fix them． F．If someoneisn’t doing his job well，the otherworkers will not allow the situation to continue．

请帮忙给出每个问题的正确答案和分析，谢谢！

in time.

A、on

B、of

C、/

D、against