题目
A.advising bank
B.negotiation bank
C.reimbursing bank
D.confirming bank
第1题
(8)
A.The customer should first notify the drawee bank of the loss of his draft.
B.The customer should first notify the drawer bank of the loss of his draft.
C.The customer should first notify the remitting bank of the loss of his draft.
D.The customer should first notify the collecting bank of the loss of his draft.
第2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3题
How can the SART’s audible tone monitor be used?______.
A.It informs survivors that assistance may be nearby
B.It informs survivors when the battery’s charge condition has weakened
C.It informs survivors when the SART switches to the standby mode
D.It informs survivors that a nearby vessel is signaling on DS
第4题
第5题
A.inform
B.informs
C.informed
D.has informed
第6题
A.warns
B.reminds
C.memorizes
D.informs
第7题
In many private schools, a dentist ______ the students’ teeth twice a month.
A injures
B examines
C instructs
D informs
第8题
A.it informs the students of their linguistic difficulties
B.it facilitates their hypothesis-testing
C.it has a metalinguistic function in SLA
D.it helps cultural assimilation
第9题
A、snmp-server enable traps
B、snmp-server enable informs
C、snmp trap link-status
D、snmp enable informs
第10题
A.it plays a watchdog function, keeping an eye on the government.
B.it informs people of current affairs in the worl
C.it provides people with subjective reports.
D.it publishes short pamphlets for Parliament.
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