March 22 is a special day to remind people of ________ in protecting the environment and promoting the development of human society.

A、July 11 of each year.

B、January 18 of each year.

C、May 22 of each year.

D、March 22 of each year.

- How is your headache？

- _________

A.Not at all.

B.Better now.

C.Thank you.

D.Nothing special.

Memo

To: David Green, Chief of Operations From: Tony Party, Supervisor Date: March 22, 2017

Subject: Comments on the “Punch-in” System

This is further to your memo dated March 20, 2017, in which you 1) _______ that employees adopt the punch in system.

I fully 2) _______ with you that we must increase productivity. As far as your proposal is 3) _______, I don’t think we would have a tighter 4) _______ over the employees if the “punch-in” system is adopted. I personally think that, to accomplish this, we should give the employees more 5) _______ to work faster. I feel that if we (the supervisors) could meet with you, we could discuss different possibilities to create such incentives. Your consideration of this suggestion would be appreciated. T. P.

For this part, assume today’s date is 15 August 2005.

5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business selling

computer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.

He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. He

originally intended to operate as a sole trader, but he has recently discovered that as an alternative, he could

operate through a company. He has been advised that if this is the case, he can take a maximum gross salary

of ￡42,648 out of the company.

Required:

(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities he

will incur for the year ended 31 March 2007 trading under each of the two alternative business

structures (sole trade/company). Your advice should be supported by calculations of disposable income

for both alternatives assuming that in the company case, he draws the maximum salary stated.

(7 marks)

直接影响活动的效率，使活动顺利完成的个性心理特征称

A、Intelligence

B、Ability

C、Aptitude

D、Special ability

E、Reactivity

(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)

“Long March” 中的 “march”是三月的意思。()

参考答案：错误

A.1st

B. 1nd

C. 1th

D. 1s

A.MARCH 28，2018

B.AS PER B/L

C.MARCH 31，2018

D.MARCH 23，2018

A.is

B.be

C.was