题目
The paparazzi defended themselves with a number of arguments. Princess Diana was a public figure and therefore newsworthy. She had openly and often attracted media attention both for selfish reasons (to win public support during her marital difficulties) and for good causes (fighting AIDS and banning land mines). The fact that the paparazzi were not employed by a specific news organization should not mean they were less worthy of press freedom. Virtually every major news operation of any standing in the world employs people like them. Moreover, even the so-called mainstream press regularly paid for the product of their efforts. They did what they did because people wanted their kind of news coverage.
Many news operations were unconvinced. In England, France, Germany, and the United States, several media outlets declared that they would never again purchase paparazzi photos and videos. In Great Britain, the head of the national press council called for severe restrictions on the movement and functioning of these paparazzi.
(1)According to the witnesses, what’s the reason for the car crash?
A、It was a late night.
B、The hot pursuit of paparazzi.
C、The Mercedes was too fast.
D、Several paparazzi snapped pictures
(2)Where did the accident happen?
A、London
B、Germany.
C、Paris.
D、England.
(3)What's the meaning of the sentence in the middle of paragraph 2 ⋯ should not mean they were less worthy of press freedom. ?
A、they do not have press freedom.
B、they have little press freedom.
C、They were worthy of press freedom.
D、they have more freedom than the specific news organization.
(4)According to the passage, what can we learn about the paparazzi?
A、Paparazzi sold pubic figure’s photos and videos to the press.
B、They offered aid after the accident happened.
C、Paparazzi were employed by a specific news organization
D、After the accident, they were not arrested by Paris police.
(5)Which of the following is NOT mentioned in the passage?
A、The paparazzi defended themselves with a number of arguments.
B、Even the mainstream press regularly paid for the product of paparazzi.
C、Princess Diana was a public figure and therefore newsworthy.
D、Nobody called for severe restrictions on the movement of paparazzi.
第1题
The summer holidays are the best part of the year for most children.The weather is usually good, so that one can spend most of one’s time playing in the garden or, if one lives in the country, out in the woods and fields.Even if one lives in a big town, one can usually go to a park to play.
The best place for a summer holiday, however, is the seaside.Some children are lucky enough to live near the sea, but for the others who do not, a week or two at one of the big seaside towns is something which they will talk about for the whole of the following year.
In England, it is not only the rich who can take their children to the seaside; if a factory worker or a bus driver, a street cleaner or a waiter wants to take his wife and children to Southend or Margate, Blackpool or Clacton, he is usually quite able to do so.
Now, what is it that children like so much about the seaside? I think it is the sand, sea and sun more than any other things.Of course, there are lots of new things to see, nice things to eat, and exciting things to do, but it is the feeling of sand under one’s feet, of salt water on one’s skin, and of the warm sun on one’s back that makes the seaside what it is.
1.Summer holidays start _________.
A.with July
B.as soon as the examinations are over
C.in mid-June
D.in August
2.After the examination, all pupils leave for home ________.
A.by train only
B.by air
C.by bike
D.by either train or car
3.The summer holiday lasts _______.
A.as long as two months
B.more that two months
C.one and a half months
D.a little less than two months
4.July and August are the brightest months for most children, for they can _______.
A.stay with their parents for all the vacation
B.do more reading
C.play out of doors
D.meet their old friends
5.Children like the seaside so much because they can _______.
A.swim in the sea
B.play with the sand
C.take a sun bath
D.do all of the above
第2题
£32,000 and is provided with a petrol-driven company car which has a CO2 emission rate of 187g/km and had a
list price when new of £22,360. In August 2003, when he was first provided with the car, Benny paid the company
£6,100 towards the capital cost of the car. Golden Tan plc does not pay for any of Benny’s private petrol and he is
also required to pay his employer £18 per month as a condition of being able to use the car for private purposes.
On 1 December 2006 Golden Tan plc notified Benny that he would be made redundant on 28 February 2007. On
that day the company will pay him his final month’s salary together with a payment of £8,000 in lieu of the three
remaining months of his six-month notice period in accordance with his employment contract. In addition the
company will pay him £17,500 in return for agreeing not to work for any of its competitors for the six-month period
ending 31 August 2007.
On receiving notification of his redundancy, Benny immediately contacted Joe Egmont, the managing director of
Summer Glow plc, who offered him a senior management position leading the company’s expansion into Eastern
Europe. Summer Glow plc is one of Golden Tan plc’s competitors and one of the most innovative companies in the
industry, although not all of its strategies have been successful.
Benny has agreed to join Summer Glow plc on 1 September 2007 for an annual salary of £39,000. On the day he
joins the company, Summer Glow plc will grant him an option to purchase 10,000 ordinary shares in the company
for £2·20 per share under an unapproved share option scheme. Benny can exercise the option once he has been
employed for six months but must hold the shares for at least a year before he sells them.
The new job will require Benny to spend a considerable amount of time in London. Summer Glow plc has offered
Benny the exclusive use of a flat that the company purchased on 1 June 2003 for £165,000; the flat is currently
rented out. The flat will be made available from 1 September 2007. The company will pay all of the utility bills
relating to the flat as well as furnishing and maintaining it. Summer Glow plc has also suggested that if Benny would
rather live in a more central part of the city, the company could sell the existing flat and buy a more centrally located
one, of the same value, with the proceeds.
On 15 March 2007 Benny intends to sell 5,800 shares in Mahana plc, a quoted company, for £24,608. His
transactions in the company’s shares have been as follows:
£
June 1988 Purchased 8,400 shares 6,744
February 1996 Sale of rights nil paid 610
January 2005 Purchased 1,300 shares 2,281
The sale of rights, nil paid, was not treated as a part disposal of Benny’s holding in Mahana plc.
Benny’s shareholding in Mahana plc represents less than 1% of the company’s issued ordinary share capital. He will
not make any other capital disposals in 2006/07.
In addition to his employment income, Benny receives rental income of £4,000 (net of deductible expenses) each
year. He normally submits his tax return in August but he has not yet prepared his return for 2005/06. He expects
to be very busy in December and January and is planning to prepare his tax return in late February 2007.
Required:
(a) Calculate Benny’s employment income for 2006/07. (4 marks)
第3题
2 Assume that today’s date is 1 July 2005.
Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004
and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he
has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.
Jan’s salary from 1 May 2004 was £74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price
of £42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free
petrol is provided by the company. Jan has other taxable benefits amounting to £3,965.
Jan’s other 2004/05 income comprises:
£
Dividend income from UK companies (cash received) 3,240
Interest received on an ISA account 230
Interest received on a UK bank account 740
Interest remitted from an offshore account (net of 15% withholding tax) 5,100
Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598
The total interest arising on the offshore account was £9,000 (gross). In addition, Jan has not remitted other
Portuguese rental income arising in the year, totalling a further £1,500 (gross).
Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house
to buy. The accommodation would be a two bedroom flat, valued at £155,000 with an annual value of £6,000. It
would be made available from 6 August 2005. The company will pay the rent of £600 per month for the first six
months. All other bills will be paid by Jan.
Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He
has held these shares since August 1986 when he bought 2,500 shares at £4.07 per share. In January 1994, a
bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders
have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:
– 3 shares in Jumper (currently trading at £3.55 per share) for every 5 shares in Gilet, and
– 25p cash per share
Required:
(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
第4题
rate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.
Clifford moved into Amanda’s house in London on the day they were married. Clifford’s own house in Oxford, where
he had lived since acquiring it for £129,400 on 1 August 1996, has been empty since that date although he and
Amanda have used it when visiting friends. Clifford has been offered £284,950 for the Oxford house and has decided
that it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house and
a part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His total
sales proceeds will be higher if he sells the property in this way.
Amanda received the following income from quoted investments in 2006/07:
£
Dividends in respect of quoted trading company shares 1,395
Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485
On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlord
a premium of £6,900 and also pays rent of £2,100 per month. On 1 June 2006 Amanda granted a nine year
sub-lease of the property. She received a premium of £14,700 and receives rent of £2,100 per month.
On 1 September 2006 Amanda gave quoted shares with a value of £2,200 to a registered charity. She paid broker’s
fees of £115 in respect of the gift.
Amanda began working for Shearer plc, a quoted company, on 1 June 2006 having had a two year break from her
career. She earns an annual salary of £38,600 and was paid a bonus of £5,750 in August 2006 for agreeing to
come and work for the company. On 1 August 2006 Amanda was provided with a fully expensed company car,
including the provision of private petrol, which had a list price when new of £23,400 and a CO2 emissions rate of
187 grams per kilometre. Amanda is required to pay Shearer plc £22 per month in respect of the private use of the
car. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business miles
during this two month period and was paid 34 pence per mile. Amanda had PAYE of £6,785 deducted from her gross
salary in the tax year 2006/07.
After working for Shearer plc for a full year, Amanda becomes entitled to the following additional benefits:
– The opportunity to purchase a large number of shares in Shearer plc on 1 July 2007 for £3·30 per share. It is
anticipated that the share price on that day will be at least £7·50 per share. The company will make an interestfree
loan to Amanda equal to the cost of the shares to be repaid in two years.
– Exclusive free use of the company sailing boat for one week in August 2007. The sailing boat was purchased by
Shearer plc in January 2005 for use by its senior employees and costs the company £1,400 a week in respect
of its crew and other running expenses.
Required:
(a) (i) Calculate Clifford’s capital gains tax liability for the tax year 2007/08 on the assumption that the Oxford
house together with its entire garden is sold on 31 July 2007 for £284,950. Comment on the relevance
to your calculations of the size of the garden; (5 marks)
第5题
Generations of Americans have been brought up to believe that a good breakfast is one life’s essentials. Eating
breakfast at the start of the day, we have all been told, and told again, is as necessary as putting gasoline in the
family car before starting a trip.
But for many people the thought of food first thing in the morning is by no means a pleasure. So despite all the
efforts, they still take no breakfast. Between 1977 and 1983, the latest year for which figures are available, the
number of people who didn’t have breakfast, increased by 33 percent.
For those who feel pain of guilt about not eating breakfast, however, there is some good news. Several studies
in the last few years indicate that, for adults especially, there may be nothing wrong with omitting breakfast.
“Going without breakfast does not affect performance,” said Arrold E. Bender, former professor of the nutrition
at Queen Elizabeth College in London, “nor does giving people breakfast improve performance.”
Scientific evidence linking breakfast to better health or better performance is surprisingly inadequate, and most
of the recent work involves children, not adults, “The literature”, says one researcher, Dr. Erresto at the University
of Texas, “is poor”.
The latest year for which figures could be obtained is _______.
A. the year the author wrote the article
B. 1977
C. any year between 1997 and 1983
D. 1983
第8题
A.A.then the goods must be shipped( ).
B.B. before August 15th
C.C. after August 15th
D.D. August 1st to 15th,all dates inclusive
E.E. August 1st to 15th,exchding August 1st
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