题目
第1题
______ on the hilltop, you could enjoy the scenery of the city bathed in the sun.
A: Standing
B; Stand
C; Stood
第2题
A.seeing
B.viewing
C.looking at
D.overlooking
第3题
of £124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company made
a payment of £81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent £55,500 of the
insurance proceeds on restoring the property. ‘Hilltop’ was worth £269,000 following the restoration work. In July
2006, Sergio and Gerard sold ‘Hilltop’ for £310,000.
Sergio is 69 years old and a widower with three adult children and seven grandchildren. His annual income consists
of a pension of £9,900 and interest of £300 on savings of £7,600 in a bank deposit account. Sergio owns his home
but no other significant assets. He plans to buy a domestic rental property with the proceeds from the sale of ‘Hilltop’,
such that on his death he will have a significant asset which can be sold and divided between the members of his
family.
Gerard is 34 years old. He is employed by Fizz plc on a salary of £66,500 per year together with a performance
related bonus. Gerard estimates that he will receive a bonus in December 2007 of £4,500, in line with previous
years, and that his taxable benefits in the tax year 2007/08 will amount to £7,140. He also expects to receive
dividends from UK companies of £1,935 and bank interest of £648 in the tax year 2007/08. Gerard intends to set
up a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes to
use part of the proceeds from the sale of ‘Hilltop’ to make the maximum possible tax allowable contribution.
Fizz plc has announced that it intends to replace the performance related bonus scheme with a share incentive plan,
also linked to performance, with effect from 6 April 2008. Gerard estimates that Fizz plc will award him free shares
worth £2,100 each year. He will also purchase partnership shares worth £700 each year and, as a result, will be
awarded matching shares (further free shares) worth £1,400.
Required:
(a) Calculate the chargeable gains arising on the receipt of the insurance proceeds in January 2006 and the sale
of ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receipt
of the insurance proceeds have been submitted. (4 marks)
第4题
B.The Gardens
C.The Buildings
D.The Collection
E.The Popularity
F.The Surroundings
Paragraph 2_____A.The Service
B.The Gardens
C.The Buildings
D.The Collection
E.The Popularity
F.The Surroundings
You can walk from one building to another through _____.A.hire a guide
B.draw pictures
C.the natural light
D.make reservations
E.the glassed walkways
F.the handrails and waterfall
At the Getty Center, visitors can enjoy paintings in _____.A.hire a guide
B.draw pictures
C.the natural light
D.make reservations
E.the glassed walkways
F.the handrails and waterfall
Robert Irwin himself constructed _____.A.hire a guide
B.draw pictures
C.the natural light
D.make reservations
E.the glassed walkways
F.the handrails and waterfall
In the family room, children can _____.A.hire a guide
B.draw pictures
C.the natural light
D.make reservations
E.the glassed walkways
F.the handrails and waterfall
Paragraph 4_____A.The Service
B.The Gardens
C.The Buildings
D.The Collection
E.The Popularity
F.The Surroundings
Visitors to the Getty Center do not need to _____.A.hire a guide
B.draw pictures
C.the natural light
D.make reservations
E.the glassed walkways
F.the handrails and waterfall
Paragraph 5_____A.The Service
B.The Gardens
C.The Buildings
D.The Collection
E.The Popularity
F.The Surroundings
Paragraph 3_____A.The Service
B.The Gardens
C.The Buildings
D.The Collection
E.The Popularity
F.The Surroundings
请帮忙给出每个问题的正确答案和分析,谢谢!
第5题
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