It would be sensible for you to discuss the matter with your parents before（)a decision.

am time.

A、sensible

B、sensitive

C、moderate

D、miserable

(c) For commercial reasons, Damian believes that it would be sensible to place a new holding company, Bold plc,

over the existing company, Linden Limited. Bold plc would also be unquoted and would acquire the existing

Linden Limited shares in exchange for the issue of its own shares.

If the new structure is implemented, Bold plc will provide management services to Linden Limited, but the

amount that will be charged for these services is yet to be determined.

Required:

(i) State the capital gains tax (CGT) issues that Damian should be aware of before disposing of his shares

in Linden Limited to Bold plc. Your answer should include details of any conditions that will need to be

satisfied if an immediate charge to tax is to be avoided. (4 marks)

A.TV violence appears to lead to real violence of young people.

B. This proves that TV violence causes juvenile delinquency.

C. Implications of these findings may be that it would be sensible to cut down on the portrayal of violence inTV programmes aimed at young people.

D. There might be a link between TV violence and real violence.

estriction in America's banking operation, although many others still remain. Although the ruling does not apply to very large money-center banks, it is move in a liberalizing direction that could at last push Congress into framing a sensible legal and regulatory system that allows banks to plan their future beyond the next court case.

The restrictive laws that the courts are interpreting are mainly a legacy of the bank failures of the 1930s. The current high rate -- higher than at any time since the Great Depression -- has made legislators afraid to remove the restrictions. While legislative timidity is understandable, it is also mistaken. One reason so many American banks are getting into trouble is precisely that the old restrictions make it hard for them to build a domestic base large and strong enough to support their activities in today's telecommunicating round-the-clock, around-the-world financial markets. In trying to escape from these restrictions, banks are taking enormous, and what should be unnecessary, risks. For example, would a large bank be buying small, failed savings banks at inflated prices if federal law and states' regulations permitted that bank to expand through the acquisition of financially healthy banks in the region7 Of course not. The solution is clear American banks will be sounder when they are not geographically limited. The House of Representative's banking committee has shown part of the way forward by recommending common-sensible, though limited, legislation for a five-year transition to nationwide banking. This would give regional banks time to group together to form. counterweights to the big money-center banks. Without this breathing space the big money-legislation should be regarded as only a way station on the road towards a complete examination of American's suitable banking legislation.

The author’s attitude towards the current banking laws is best described as one of _______.

A．concerned dissatisfaction

B．tolerant disapproval

C．uncaring indifference

D．great admiration

one restriction in America's banking operation, although many others still remain. Although the ruling does not apply to very large money-center banks, it is a move in a liberalizing direction that could at last push Congress into framing a sensible legal and regulatory system that allows banks to plan their future beyond the next court case.

The restrictive laws that the courts are interpreting are mainly a legacy of the bank failures of the 1930's. The current high rate of bank failure—higher than at any time since the Great Depression—has made legislators afraid to remove the restrictions. While their legislative timidity is understandable, it is also mistaken. One reason so many American banks are getting into trouble is precisely that the old restrictions make it hard for them to build a domestic base large and strong enough to support their activities in today's telecommunicating round-the-clock, around-the-world financial markets. In trying to escape from this restrictions, banks are taking enormous, and what should be unnecessary, risks. For example, would a large bank be buying small, failed savings banks at inflated prices if federal laws and states regulations permitted that bank to explain instead through the acquisition of financially healthy banks in the region？ Of course not. The solution is clear. American banks will be sounder when they are not geographically limited. The house of Representative's banking committee has shown part of the way forward by recommending common-sense, though limited, legislation for a five-year transition to nationwide banking. This would give regional banks time to group together to form. counterweights to the big money-center banks. Without this breathing space the big money-center banks might soon extend across the country to develop. But any such legislation should be regarded as only a way station on the road towards a complete examination of America's suitable banking legislation.

The author's attitude towards the current banking laws is best described as one of ______.

A．concerned dissatisfaction

B．tolerant disapproval

C．uncaring indifference

D．great admiration

one restriction in America's banking operation, although many others still remain. Although the ruling does not apply to very large money-center banks, it is a move in a liberalizing direction that could in the end push Congress into framing a sensible legal and regulatory system that allows banks to plan their future beyond the next court case.

The restrictive laws that the courts are interpreting are mainly a legacy(遗赠物) of the bank failures of the 1930's. The current high rate of bank failure--higher than at any time since the Great Depression--has made legislators 'afraid to remove the restrictions. While their legislative timidity is understandable, it is also mistaken. One reason so many American banks are getting into trouble is precisely that the old restrictions make it hard for them to build a domestic base large and strong enough to support their activities in today's telecommunicating round-the-clock, around-the-world financial markets.

In trying to escape from these restrictions, banks are taking enormous, and what should be unnecessary, risks. For instance, would a large bank be buying small, failed savings banks at inflated prices if federal law and states regulations permitted that bank to explain instead through the acquisition of financially healthy banks in the region？ Of coupe not. The solution is clear. American banks will be sounder when they are not geographically limited.

The house of Representative's banking committee has shown part of the way forward by recommending common-sensible, though limited, legislation for a five-year transition to nationwide banking. This would give regional banks time to group together to form. counterweights to the big moneycenter banks. Without this breathing space the big money-center banks might soon extend across the country to develop. But any such legislation should be regarded as only a way station on the road towards a complete examination of American's suitable banking legislation.

The restrictive banking laws of the 130's are still on the book because______.

A．the bank failures of the 1930's were caused by restrictive courts

B．banking has not changed during the past 50 years

C．legislators believe banking problems similar to those of the Depression still exist today

D．the banking system is too restrictive, but no alternatives have been suggested

carrier was hit by a passing vehicle and the damage was so bad it had to be written off. No problem, I thought: well buy another. But the insurance payout didnt even begin to cover the costs of buying a new car—I worked out that, with the loan wed need plus petrol, insurance, parking permits and tax, we could easily be looking at around ￡600 a month. And thats when I had my fancy idea. Why not just give up having a car at all？ The more I thought about it, the more sensible it seemed. I live in London. We have a railway station behind our house, a tube station 10 minutes walk away, and a bus stop at the end of the street. A new car club had just opened in our area, and one of its shiny little red Peugeots was parked nearby If any family in Britain could live without a car, I reasoned, then surely we were that family？ But my new car-free passion, sadly, wasnt shared by my family. My teenage daughters were horrified. What would their friends think about our family being "too poor to afford a car"？(I wasnt that bothered what they thought, and I suggested the girls could take the same approach.) My friends, too, were astonished at our plan. What would happen if someone got seriously ill overnight and needed to go to hospital？(an ambulance？)How would the children get to and from their many events？(buses and trains？)People smiled indulgently, as though this was another of my mad ideas, before saying they were sure Id soon realize that a car wasnt a luxury, it was a necessity. Eight months on, I wonder whether well ever own a car again. The idea that you "have" to own a car, especially if you live in a city, is all in the mind. I live— and many other city-dwellers do too—in a community that has never been better served by public transport, and yet car ownership has never been higher. We worry about rising car costs, but wed be better off asking something much more basic. Do I really need a car？ The answer turned out to be no, and Im a lot richer because I dared to ask the question.

The author decided to live a car-free life______.

A．after his car was damaged beyond repair

B．after he was hurt in a terrible car accident

C．because public transport was easily accessible

D．because the traffic jam was too much for him

e been recorded in innumerable myths, folktales, novels, poems, plays, and popular or philosophical essays. Although the full significance of a human relationship may not be directly evident, the complexity of feelings and actions that can be understood at a glance is surprisingly great. For this reason psychology holds a unique position among the sciences. "Intuitive" knowledge may be remarkably penetrating and can significantly help us understand human behavior. whereas in the physical sciences such common-sense knowledge is relatively primitive. If we erased all knowledge of scientific physics from our modern world, not only would we not have cars and television sets, we might even find that the ordinary person was unable to cope with the fundamental mechanical problems of pulleys and levers. On the other hand, if we removed all knowledge of scientific psychology from our world, problems in interpersonal relations might easily be coped with and solved much as before. We would still "know" how to avoid doing something asked of us and how to get someone to agree with us; we would still "know" when someone was angry and when someone was pleased. One could even offer sensible explanations for the "whys" of much of the self's behavior. and feeling. In other words, the ordinary person has a great and profound understanding of the self and of other people which, though unformulated or only vaguely conceived, enables one to interact with others in more or less adaptive ways. Kohler in referring to the lack of great discoveries in psychology as compared with physics, accounts for this by saying that "people were acquainted with practically all territories of mental life a long time before the founding of scientific psychology."

Paradoxically, with all this natural, intuitive, common-sense capacity to grasp human relations, the science of human relations has been one of the last to develop. Different explanations of this paradox have been suggested. One is that science would destroy the vain and pleasing illusions people have about themselves; but we might ask why people have always loves to read pessimistic, debunking writings, from Ecclesiastes to Freud. It has also been proposed that just because we know so much about people intuitively, there has been less incentive for studying them scientifically: why should one develop a theory, carry out systematic observations, or make predictions about the obvious？ In any case, the field of human relations, with its vast literary documentation but meager scientific treatment, is in great contrast to the field of physics in which there are relatively few nonscientific books.

According to the passage, it has been suggested that the science of human relations was slow to develop because______.

A．intuitive knowledge of human relations is derived from philosophy

B．early scientists were more interested in the physical world

C．scientific studies of human relations appear to investigate the obvious

D．the scientific method is difficult to apply to the study of human relations

A.intangible

B.impractical

C.reasonable

发汗(sweating)或可感蒸发(sensible evaporation)