题目
Putting an asset into joint names with a spouse (or a partner in a registered civil partnership) prior to the asset’s disposal can be sensible capital gains tax (CGT) planning.
Which of the following CANNOT be achieved as a direct result of using this type of tax planning?
A.Making the best use of annual exempt amounts
B.Deferring the CGT due date
C.Reducing the amount of CGT payable
D.Making the best use of capital losses
第1题
试题六(共15分)
阅读以下说明和Java代码,填补Java代码中的空缺(1)~(5),将解答写在答题纸的对应栏内。
【说明】
已知某公司主要有两大类耗电资产(Asset):计算机(ComputerAsset)和建筑物(Building Asset)。为了节约能源,通过控制各种电源,将可关闭的房灯、计算机显示器等在夜间关闭。
为了实现上述需求,设计了如图6-1所示的类图,并用下面的Java代码加以实现。
【Java代码】
abstract class Asset{ /*通用资产,基类*/}
interface PowerSwitchable{ /*可在夜间关闭电源的物体实现该接口*/
public void powerDown();
public void powerUp();
}
abstract class BuildingAsset extends Asset{/*建筑物资产*/
protected int room;
public BuildingAsset(int room){ this.room= room; }
}
abstract class BuildingLight extends BuildingAsset{
//灯的通用信息:flourescent/incandescent等,略
BuildingLight(int roomNumber){ super(roomNumber);}
}
classEmergencyLight (1) {/*应急灯,永不关闭*/
EmergencyLight(int roomNumber){
super(roomNumber);
}
}
class RoomLights (2) {
RoomLights(int roomNumber){ super(roomNumber); }
public void powerDown(){ /*关电源,代码略*/}
public void powerUp(){/*开电源,代码略*/}
}
/*ComputerAsset、 Computer CPU和Computer Monitor代码略*/
public class BuildingManagement{
Asset things[]= new Asset[24];
int numltems=0;
public void goodNight(){/*值班员定时“关闭”时调用,关闭可关闭的电源*/
for (int i=0; i<things.length; i++)
if(things[i] instanceof (3) )
((PowerSwitchable)things[i]).powerDown();
}
/*goodMorning()与goodNight()类似,依次调用powerUp(),其实现细节此处略*/
public void add(Asset thing){ /*为建筑添加资产*/
things[ (4) ]=thing;
}
public static void main(String[] args){
BuildingManagementbl= (5) BuildingManagement();
bl.add(new RoomLights(101)); //101房间的控制灯
bl.add(new EmergencyLight(101)); //101房间的应急灯
bl.add(new ComputerCPU(10104));//101房间4号桌上的计算机主机
bl.add(new ComputerMonitor(10104)); // 101房间4号桌上的计算机显示器
bl.goodNight();
}
}
第2题
A.. Shakespeare’s characters are more interesting than fictional characters today
B.people today are interested in Shakespeare’s work because of the characters
C.. academic scholars are putting together an anthology of Shakespeare’s work.
D.New Yorkers have a renewed interested in the work of ShakespearE.
E.. Shakespeare was a psychiatrist as well as a playwright.
第5题
What is the type of account and normal balance of Allowance for Doubtful Accounts?
A. Contra asset, credit
B. Asset, debit
C. Asset, credit
D. Contra asset, debit
第6题
A.Contra asset, credit
B.Asset, debit
C.Asset, credit
D.Contra asset, debit
第8题
A、tangible asset
B、intangible asset
C、balance sheet asset
D、cash asset
第10题
A.Asset
B.Location
C.Storeroom
D.RotatingAsset
第11题
Sinking Fund Cash would be classified on the balance sheet as ()
A. a current asset
B. a fixed asset
C. an intangible asset
D. an investment
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