It was no（）that his car was seen near the bank when the robbery happened.

(ii) Write a letter to Donald advising him on the most tax efficient manner in which he can relieve the loss

incurred in the year to 31 March 2007. Your letter should briefly outline the types of loss relief available

and explain their relative merits in Donald’s situation. Assume that Donald will have no source of income

other than the business in the year of assessment 2006/07 and that any income he earned on a parttime

basis while at university was always less than his annual personal allowance. (9 marks)

Assume that the corporation tax rates and allowances for the financial year 2004 and the income tax rates

and allowances for 2004/05 apply throughout this question.

Relevant retail price index figures are:

January 1998 159·5

April 1998 162·6

Passage Five

Most famous people have some unusual story associated with their names. Casanova, for example, was a legend in his own time. He was the epitome of the gallant adventurer and lover. However, he spent thirteen years of his life as a librarian!

Thomas Edison, the brilliant inventor, was deaf from the age of twelve. The young Edison's hearing loss was long believed to have been caused when he tried to catch a moving train and a conductor grabbed him by the ears to pull him on board. Edison himself liked to tell this story. No one is really sure how he did lose his hearing.

Great writers and artists often require various types of inspirational warm-up before they create. Rudyard Kipling could not write unless his pen was filled with black ink, and only black ink. Ludwig van Beethoven poured icy cold water over his head before he composed his music. He felt that the cold water would refresh his brain. The author Charles Dickens always faced north when working or sleeping. Tycho Brahe, an important Danish astronomer, had his nose shot off in a duel with a Danish nobleman in 1566. He replaced it with another nose made of gold. President James Garfield could simultaneously write Latin with one hand and Greek with the other.

52. This passage is about famous ______.

A. scientists

B. personalities

C. composers

D. leaders

Public Key Infrastructure(PKI) service providers offer organizations fully integrated PKI-managed services designed to secure Intranet, Extranet, Virtual Private Network(VPN), and e-commerce applications. PKI solutions can enable a number of security services, including strong authentication and non-repudiation of transactions.eToken enables the users of PKI systems to generate and store(101)and digital certificates inside the token, creating a secure environment and allowing full portability and maximum ease of use. eToken Pro can also perform. sensitive on-chip(102)operations, ensuring that users' keys axe never exposed to the PC environment, eToken eliminates the need to store(103)and keys on a hard disk or browser file, or to transmit them across the Internet/Extranet; assuring peace-of-mind and confidence during online communications.A digital signature is created using the private key of an individual to ensure the Validity of his request. This technology can be used to guarantee(104)of various transactions. The strength of either the authentication level or the digital signature relies on the level of protection offered to the private key. eToken Pro offers the maximum level of security, since it enables the use of the private key for signing and authenticating inside the eToken.The most secure use of authentication involves enclosing at least one certificate with every signed message. The message(105)verifies the certificate using the CA's public key. If the sender's public key is legitimate, the recipient verifies the message's signature. Digital signatures created with a private key are verified with the digital certificate containing the public key.

A．private keys

B．public keys

C．authentication codes

D．message digests

Career Change

A. People who are thinking about changing careers are often afraid of what will happen if they quit their job. Will they find another one？ Will they like another field as well as the one they are in now？ Will they be able to grow and advance in a new organization？

B. As these questions come to mind, they should try to figure out the answers so they can reach a decision. Although there is a high rate of unemployment in some countries, there are usually jobs for skill ed workers who ca use computers or other equipment. Those who have specialized training in these areas can generally find a position without too much effort.

C .The question of whether they' II like another field more than their current one is also a crucial one. While it' s nice to dream about having another job , the reality may be that they aren't suited for it. For example , if an architect likes to cook but has no idea about how to run a business , it may be risky for him to open a restaurant. He can cook for his friends on weekends and satisfy his dreams of being a chef in that way.

D. Another good way for a person to find out if she will be successful in a new field is to try it out as a part-time job. Being an event planner sounds glamorous but helping friends with parties or weddings might show her that it also very stressful. However, if she has the creativity and organization necessary for such a position , she can continue to plan events for friends until she builds up a reputation. Then she can leave her current job to look for a job in event planning knowing that she' ll be successful in this area.

E. Once a person has found his or her specialty and decides on the change , it' s necessary to stick with it until the business gets off the ground. This usually takes about five years. If the move has been from one company to another, the person should stay until it is clear he is doing a good job and can advance to a higher position. Following this advice will make the transition smoother and the career change successful.

For each question , choose the best answer based on the reading sage. Write A , B , C or D on your Answer Sheet.

21. According to the reading , people who think about changing careers generally____.

A. quit their jobs

B. are afraid of quitting their jobs

C. find another one right away

D. grow and advance in a new organization

22. There is a high rate of unemployment in some countries , but skilled workers____.

A. lose their jobs

B. try to reach a decision

C. use computers

D. with training can still get jobs

23. If a person dreams about doing another job,____.

A. he is suited for it

B. he can run a business

C. he still may not be able to do it

D. he will be satisfied as a chef

24. Having a part-time job____.

A. is a good way to try another career

B. sounds glamorous

C. is very stressful

D. builds up a person' s career

25. You should stay in a new career at least fiv years because____.

A. it' s your specialty

B. you moved from one company to another

C. you can do a good job and advance in that time

D. the transition will smoother

A.支付网关CA

B.持卡人CA

C.商户CA

D.品牌CA

A.企业CA

B.工作组CA

C.独立CA

D.域CA

A.MA/CA

B.CA/MA

C.MA/CA×100

D.CA/MA×100

A.政策CA

B.品牌CA

C.用户CA

D.审核CA

A.根CA

B. 商户CA

C. 持卡人CA

D. 支付网关CA