Donald Barthelme’s best－known work is ______.A.Snow WhiteB.ParadiseC.Come Back, Dr. Cali

A、Uncle

B、daughter

C、son

D、nephew

Dialogue Two

Donald: Let’s eat out， shall we？

Debra:____ 5 ____I‘ve gone through my paycheck for the week already.

Donald: Don‘t worry about it.____ 6____

Debra: You‘re sure？ You‘re so generous!

Donald: And nice， too.

Debra: So，____ 7____

Donald: Some place you‘ve never been before. Donald’s Kitchen.

第5题__________ 查看材料

A.I’m broke.

B.Where are you taking me？

C.It"s my treat.

D.You treated me last time.

(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had

hoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,

and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to

31 March 2008.

In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was

given to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,

and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.

He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (after

indexation of ￡249 and taper relief of ￡975).

Required:

(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

(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

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)

m 18 to 21. The measure is part of a larger package of laws aimed at reducing tobacco use. If Gover-nor Jerry Brown signs the bill, California will become the second state, after Hawaii, to raise the age limit for buying cigarettes and other tobacco products. More than 100 cities in the U. S., inclu-ding New York and Boston, have already raised the age limit.

A week ago, the Caiifomia Assembly approved the measure, which--in addition to raising the age limit--treats electronic cigarettes the same as tobacco products, expands smoke-free areas, in-creases smoking bans and allows counties to collect higher taxes on cigarettes than the 87-cent per pack state tax. The Assembly&39; s vote came a few days after the city of San Francisco increased the age to buy tobacco products to 21.

California lawmakers passed the bill despite lobbying (游说)from tobacco interests. The meas-ure also faced opposition from many Republicans, who said the state should not be involved in po-licing people&39; s personal choices. "I don&39; t smoke. I don&39; t encourage my children to," said Re-publican Assemblyman Donald Wagner. "But they&39; re adults, and it&39; s our job to treat our citizens as adults. "

But supporters of the bill say raising the age to 21 moves legally purchased tobacco that much farther from younger kids. " This will save the medical system millions of dollars," said Democratic Assemblyman Jim Wood. (76 ) "It will save thousands of lives. " A 2015 study by the Institute of Medicine "found that if the minimum legal age to buy tobacco were raised to 21 nation-wide, tobacco use would drop by 12 percent by the time today&39; s teens reached adulthood. In addi-tion, there would be 223,000 fewer premature (过早的) deaths and 50,000 fewer deaths from lung cancer. "

Which of the following is the first state to raise smoking age to 21？

A.California

B.Hawaii

C.New York.

D.Washington.

The California law includes all the following measures EXCEPT__________.A.enlarging no-smoking areas

B.allowing counties to collect higher taxes on cigarettes

C.increasing smoking bans

D.punishing parents who encourage their children to smoke

The word policing in Paragraph 3 probably means__________.A.enriching

B.controlling

C.understanding

D.protecting

Who is against the bill？A.Governor Jerry Brown.

B.Assemblyman Donald Wagner.

C.Assemblyman Jim Wood

E.The mayor of San Francisco.

Which of the following is an appropriate title for the passage？A.Calitbrnia Lawmakers Vote to Raise Smoking Age to 21

B.San Francisco Increased the Age to Buy Tobacco Products to 21

C.Hawaii Has Already Raised the Age Limit to Buy Tobacco

D.A California Bill Faces Opposition from Many Republicans

请帮忙给出每个问题的正确答案和分析，谢谢！

A.Tom,Jerry,Donald

B.Tuffy,Jerry,Donald

C.Tuffy,Tuffy,Tuffy

D.发生异常，输出异常信息

A.Knudson

B.Watson和Crick

C.Donald Trump

D.居里夫人