题目
第1题
4 Assume today’s date is 5 February 2006.
Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,
who is a UK resident, but who worked briefly in Germany. They have no children.
The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company
in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the
American company were £5,000 per month. Joanne has not remitted any of the income she earned in Germany prior
to her arrival in the UK.
Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice
stipulated in her contract, but still paid her for that period. In total, Joanne paid £4,200 in UK income tax under PAYE
for the tax tear 2005/06.
Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of
£3,500 in September 1986, and its current value is £21,500. She intends to sell the shares in March 2006 and to
invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.
Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German
translation service for UK companies, and took some advice on the matter. She paid consultancy fees of £5,000
(excluding value added tax (VAT)) and bought a computer for £2,000 (excluding VAT), both on 23 October 2005.
Joanne started trading on 1 December 2005. She made sales of £2,000 in December, and estimates that her sales
will rise by £1,000 every month to a maximum of £7,000 per month. Joanne believes that her monthly expenses of
£400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up
to 31 March 2006.
Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and
is unsure what is required of her in this respect.
Required:
(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of
assessment 2005/06, together with the basis on which her income and gains of that year will be subject to
UK taxation. (3 marks)
第2题
Immigrants are quickly fitting into this common culture, which may not be altogether elevating but is hardly poisonous. Writing for the National Immigration Forum, Gregory Rodriguez reports that today's immigration is neither at unprecedented level nor resistant to assimilation. In 1998 immigrants were 9.8 percent of population; in 1900, 13.6 percent. In the 10 years prior to 1990, 3.1 hnmigrants arrived for every 1,000 residents; in the 10 years prior to 1890, 9.2 for every 1,000. Now, consider three indices of assimilation—language, home ownership and intermarriage.
The 1990 Census revealed that a majority of immigrants from each of the fifteen most common countries of origin spoke English "well" or "very well" after ten years of residence. The children of immigrants tend to be bilingual and proficient in English. "By the third generation, the original language is lost in the majority of immigrant families". Hence the description of America as a graveyard "for language". By 1996 foreign-born immigrants who had arrive before 1970 had a home ownership rate of 75.6 percent, higher than the 69.8 percent rate among native-born Americans.
Foreign-born Asians and Hispanics "have higher rates of intermarriage than do U.S. born whites and blacks". By the third generation, one third of Hispanic women are married to non-Hispanics, and 41 percent of Asian-American women are married to non-Asians.
Rodriguez not that children in remote villages around world are fans of superstars like Arnold Schwarzenegger and Garth Brooks, yet "some Americans fear that immigrant living within the United States remain somehow immune to the nation's assimilative power".
Are there divisive issues and pockets of seething in America? Indeed. It is big enough to have a bit of everything. But particularly when viewed against America's turbulent past, today's social induces suggest a dark and deteriorating social environment.
The word "homogenizing"(Line 1, Paragraph 1) most probably means______.
A.identifying
B.associating
C.assimilating
D.monopolizing
第3题
After the peak year of 1957, the birth rate in Canada began to decline. It continued falling until in 1966 it stood at the lowest level in 25 years. Partly this decline reflected the low level of births during the depression and the war, but it was also caused by changes in Canadian society. Young people were staying at school longer; more women were working; young married couples were buying automobiles or houses before starting families; rising; living standards were cutting down the size of families. It appeared that Canada was once more falling in step with the trend toward smaller families that had occurred all through the Western world since the time of the Industrial Revolution.
Although the growth in Canada's population had slowed down by 1966 (the increase in the first half of the 1960's was only nine percent), another large population wave was coming over the horizon. It would be composed of the children who were born during the period of the high birth rate prior to 1957.
What is the main idea of the passage?
A.Educational changes in Canadian society.
B.Canada during the Second World War.
C.Standards of living in Canada.
D.Population trends in postwar Canada.
第4题
Arriving in New York, it was not long before he learned of the experimental work of Moses Brown and William Almy, in Pawtucket, with more advanced machines than the Spinning Jennys used in New York. Initially without any contract, and working alongside the engineers already employed at the Almy and Brown mill, Slater successfully reworked a spinning frame. along the lines of Arkwright's Water Frame. This three months of work resulted in a partnership with Almy and Brown. He understood the whole spinning process and knew which machines were vital to overall success of a mill.
However, that management training and knowledge really came into its own over the next two years as Slater labored to educate the embryonic textile industry and businessmen in the techniques that had proved so successful in Belper. Without these, Slater believed the industry would not flourish. In particular, his aim was to maximize the output from the machinery and develop the market place in order to sell all the yarn that could be produced. Prior to this, the philosophy of Almy and Brown was to produce only to order. By 1792, Slater had proved, through the use of his Belper-learned management techniques, that he could make spinning a profitable business. This led to building the Old Slater Mill—the first successful U. S. cotton spinning mill. Slater's view was to concentrate on a specific aspect and specialize. The other partners believed in covering the whole textile process through to finished goods, including knitting. As a result, in 1797, Slater broke away and built his own larger mill—the White Mill. Following the success of Slater's business, the cotton industry really took off and over the next ten or so years, over eighty mills developed. Slater has been called both the "Father of American Industry", and the "Founder of the American Industrial Revolution".
What does the second paragraph mainly discuss?
A.Slater's arrival in America.
B.New York and the Almy and Brown mill.
C.The first three months and achievement of a partnership.
D.Slater's understanding of the spinning process.
第5题
A.p -> prior –>next= p-> next;p ->next-> prior = p -> prior;
B.p ->prior= p -> prior -> prior;p -> prior ->prior = p;
C.p-> next -> prior = p;p-> next=p-> next-> next;
D.p -> next= p->prior -> prior;p-> prior = p->prior->prior;
第6题
A.p→next→prior=p→prior;p→prior→next=p→next;
B.p→next=p→next→next;p→next→prior=p;
C.p→prior→next=p;p→prior=p→prior→prior;
D.p→prior=p→next→next;p→next=p→prior→prior;
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