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2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within threeyears his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gainedthrough word of mouth. David rec

题目

2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

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1.David and Xiaoyan arrived at the airport in good time. After checking in at the BA (British Airways) desk, they had their boarding passes checked, put their bags through the X-ray machine and went through the passport control on their way to the departure lounge. They didn抰 have anything to eat because they would eat on the plane, but they had a coffee and then they looked round the shops. Xiaoyan bought something for Mary, but David didn抰 buy anything. Then they went to the gate. They had about 20 minutes to wait before embarking. Suddenly David realized that he hadn抰 got his camera with him. They went back and looked everywhere to see where he could have lost it --- in the shops, in the cafe, at the X-ray machine, at the passport control and at the checking-in desk, but nobody had seen it. 揑 must have left it in the cafe,?said David, 揑 should have put it in my bag. I suppose someone must have walked off with it!?(1). When they arrived at the airport, they had ().A、 hardly any timeB、plenty of timeC、just enough time(2). They first went ().A、 to a restaurantB、to the checking-in deskC、through the passport control(3). David realized that his camera was missing when he was ().A、 in the cafeB、in the departure loungeC、at the gate(4). They looked for the camera everywhere except ().A、 in the shopsB、at the X-ray machineC、on the plane(5). David thought he must have left it ().A、 in the cafeB、in the taxiC、at home

2.Why was David able to get the job in the company?A. He had done well in all his exams.B. He had written some computer programs.C. He was good at playing computer games.D. He had learnt to use computers at school.

3.Passage FourOne evening Mr. Green was driving home along a lonely country road. He had ￡ 100.00 in his pock et. At the loneliest part of the road, a man asked for a lift (搭车). Mr. Green told him to get into the car and continued his driving. When he talked to the man and learned that the man had been in prison for robbery and had broken out of prison two days before, Mr. Green was very worried.Suddenly he saw a police-car and had a bright idea. He just reached a small town where the speed limit (限制速度) was 30 miles an hour. But he drove the car as fast as it could go. He looked back and saw that the police-car had begun to chase (追) him. After a mile or so the police-car overtook (赶上) him and ordered him to stop. A policeman got out and came to Mr. Green's car. Mr. Green hoped that he could tell the policeman about the escaped robber, but he felt the man had put a gun against his back. The policeman took out his notebook and pencil, saying he wanted Mr. Green's name and address. Mr. Green asked to be taken to the police station, but the policeman said, "No, you will have to appear at the police station later." Mr. Green had to do as the policeman told him. The policeman wrote his name and address down, put his notebook and pencil back in his pocket and gave Mr. Green a talk about dangerous driving. Then Mr. Green started up his car again and drove on.Just as he reached the outskirts (郊区) of London, the passenger said, "! want to get off here." Mr. Green stopped the car, the man got out and said, "Thanks for the lift. You've been good to me. This is the least I can do in return (报答)." And he handed Mr. Green the policeman's notebook, which he stole while the policeman was talking to Mr. Green.46. The man asking for a lift was ______.A. a robber who robs driversB. a policeman who had worked in prisonC. a prisoner who had escaped from prisonD. a stranger with ￡ 100.00 in his pocket

4.BComputer programmer David Jones earns ￥35,000 a year designing new computer games, yet he cannot find a bank ready to let him have a credit card (信用卡). Instead, he has been told to wait another two years, until he is 18. The 16-year-old works for a small firm in Liverpool, where the problem of most young people of his age is finding a job. David’s firm releases (推出) two new games for the fast throwing computer market each month.But David’s biggest headache is what to do with his money. Even though he earns a lot, he cannot drive a car, take out a mortgage (抵押贷款), or get credit cards. David got his job with the Liverpool-based company four months ago, a year after leaving school with six O-levels and working for a time in a computer shop. “I got the job because the people who run the firm knew I had already written some programs,” he said. David spends some of his money on records and clothes, and gives his mother 50 pounds a week. But most of his spare time is spent working.“Unfortunately, computing was not part of our studies at school,” he said. “But I had been studying it in books and magazines for four years in my spare time. I knew what I wanted to do and never considered staying on at school. Most people in this business are fairly young, anyway.” David added: “I would like to earn a million and I suppose early retirement (退休) is a possibility. You never know when the market might disappear.”60. In what way is David different from people of his age?A. He often goes out with friends.B. He lives with his mother.C. He has a handsome income. D. He graduated with six O-levels.

更多“2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within threeyears his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gainedthrough word of mouth. David rec”相关问题

  • 第1题：

    1 Oliver Hoppe has been working at Hoopers and Henderson accountancy practice for eighteen months. He feels that

    he fits in well, especially with his colleagues and has learnt a lot from them. However, he feels that the rules and

    regulations governing everyday activities and time keeping are not clear.

    Oliver does not get on well with his line manager, David Morgan. There appears to be a clash of personalities and

    reluctance on David Morgan’s part to deal with the icy atmosphere between them after David was asked by one of

    the accounting partners to give Oliver a job. For the past three months Oliver has gone to lunch with his fellow workers

    and always returned to work with them or before them. In fact they all have returned to work about ten minutes late

    on several previous occasions. After the third time, Oliver was called into David Morgan’s office and given an oral

    warning about his time keeping.

    Oliver was not permitted to argue his case and none of the other staff who returned late were disciplined in this way.

    On the next occasion the group was late returning from lunch, David Morgan presented Oliver with a written warning

    about his time keeping.

    Yesterday, Oliver was five minutes late returning to work. His colleagues returned after him. David Morgan gave Oliver

    notice and told him to work until the end of the week and then collect his salary, the necessary paperwork and to

    leave the practice.

    There is a partner responsible for human resources. Oliver has come to see the partner to discuss the grievance

    procedures against David Morgan for his treatment and about what Oliver regards as unfair dismissal.

    Required:

    (a) Describe the six stages of a formal disciplinary procedure that an organisation such as Hoopers and

    Henderson should have in place. (12 marks)


    正确答案：

    1 Overview
    A grievance occurs when an individual thinks that he or she has been wrongly treated by colleagues or management, especially
    in disciplinary matters. An unresolved feeling of grievance can often lead to further problems for the organisation. The purpose of
    procedures is to resolve disciplinary and grievance issues to the satisfaction of all concerned and as early as possible.
    If a grievance perceived by an employee is not resolved, then conflict and discontent can arise that will affect the work of the
    individual and the organisation. Accountants as managers need to be aware of the need to resolve grievances satisfactorily and
    professionally.
    The fundamental basis of organisational disciplinary and grievance procedures is that they must be explicitly clear and accessible
    to all.
    Part (a):
    An official and correctly applied disciplinary procedure has six steps which should be followed in the correct order and applied
    equitably.
    The Informal Talk.
    This is the first step. If the disciplinary matter is of a minor nature and the individual has had until this occasion a good record,
    then an informal meeting can often resolve the issue.
    Reprimand or Oral Warning.
    Here the manager draws the attention of the employee to unsatisfactory behaviour, a repeat of which could lead to formal
    disciplinary proceedings.
    Official or Written Warning.
    A written warning is a serious matter. It draws the attention of the offending employee to a serious breach of conduct and remains
    a recorded document on the employee’s employment history.
    Such written documents can be used as evidence if further action is taken, especially dismissal.
    Suspension or Lay-off.
    If an offence is of a serious nature, if the employee has repeated an earlier offence or if there have been repeated problems then
    an employee may be suspended from work for a period of time without pay.
    Demotion.
    This is a situation where an employee is demoted to a lower salary or position within an organisation. This is a very serious step
    to take and can be regarded as a form. of internal dismissal. This course of action can have negative repercussions because the
    employee concerned will feel dissatisfied and such feelings can affect their own work and that of others.
    Dismissal.
    This is the ultimate disciplinary measure and should be used only in the most extreme cases. As with demotion, the dismissal of
    a staff member can lead to wider dissatisfaction amongst the employees.
    The employee may nominate a representative at any stage of the procedure, especially at the more serious stages.

  • 第2题：

    根据下面内容，回答 60 ~63 题： BComputer programmer David Jones earns￡35,000 a year designing new computer games， yet he cannot find a bank ready to let him have a credit card(信用卡)．Instead，he has been told to wait another two years，until he is 18．The 16-year-old works for a small firm in Liverpool， where the problem of most young people of his age is finding a job.David’s firm releases(推出) two new games for the fast growing computer market each month.

    But David’s biggest headache is what to do with his money．Even though he earns a lot, he cannot drive a car, take out a mortgage(抵押贷款)，or get credit cards．David got his job with the Liverpool-based company four months ago，a year after leaving school with six O-levels and working for a time in a computer shop．“I got the job because the people who run the firm knew

    I had already written some programs，” he said．David spends some of his money on records and clothes，and gives his mother 50 pounds a week．But most of his spare time is spent working.

    “Unfortunately, computing was not part of our studies at school,” he said．“But I had been studying it in books and magazines for four years in my spare time．I knew what I wanted to do and never considered staying on at school．Most people in this business are fairly young， anyway.”David added：“l would like to earn a million and I suppose early retirement(退休)is a possibility．You never know when the market might disappear．”

    第5题：In what way is David different from people of his age?

    A．He often goes out with friends.

    B．He lives with his mother.

    C．He has a handsome income.

    D．He graduated：with six O-levels.


    正确答案：C

  • 第3题：

    He ( ) in achieving his aim at last.

    A、was succeeded

    B、was been succeeded

    C、succeeded

    D、had been succeeded


    参考答案：C

  • 第4题：

    When William hurried home, he found that his mother ____already ____to hospital.

    A、has; been sent

    B、had; sent

    C、has; sent

    D、had; been sent


    正确答案：D

  • 第5题：

    根据内容， 回答下面问题：Computer programmer David Jones earns￡35,000 a year designing new computer games, yet he cannot find a bank ready to let him have a credit card. Instead, he has been told to wait another two years, until he is 18. The 16-year-old works for a small firm in Liverpool, where the problem of most young people of his age is finding a job. David’s firm neleases(推出)two new games for the fast growing computer market each month.

    But David’s biggest headache is what to do with his money. Even though he earns a lot, he cannot drive a car, take out a mortgage(抵押贷款)，or get credit cards. David got his job with the Liverpool-based company four months ago, a year after leaving school with six O-levels and working for a time in a computer shop.“I got the job because the people who run the firm knew I had already written some programs,”he said. David spends some of his money on records and clothes, and gives his mother 50 pounds a week. But most of his spare time is spent working.

    “Unfortunately, computing was not part of our studies at school.”he said.“But I had been studying it in books and magazines for four years in my spare time. I knew what I wanted to do and never considered staying on at school. Most people in his business are fairly young. Anyway.”David added:“I would like to earn a million and I suppose early retirement is a possibility. You never know when the market might disappear.”

    第5题：In which way is David different from people of his age?

    A．He often goes out with friends.

    B．He lives with his mother.

    C．He has a handsome income.

    D．He graduated with six O-levels.


    正确答案：C

  • 第6题：

    A young man was getting ready to graduate from college, for many months he had admired a beautiful sports car in a dealer's showroom, and 21 his father could well afford it, he told him that was all he wanted．
    On the morning of his graduation day, his father called him into his own study and told him how 22 he was to have such a fine son. He handed his son a beautiful gift box. Curious but slightly disappointed, the young man 23 the box and found a lovely book. Angrily, he raised his voice at his father and said．" 24 all your money you give me a book? " And rushed out of the house leaving the book in the study.
    He did not contact his father for a whole year 25 one day he saw in the street an old man who looked like his father. He realized he had to go back home and see his father.
    When he arrived at his father's house, he was told that his father had been in hospital for a week. The moment he was about to 26 the hospital. He saw on the desk the still new book, just as he had left it one 27ago. He opened it and began to turn the pages. Suddenly, a car key 28 from an envelope taped behind the book, it had a tag with dealer's name, the same dealer who had the sports car he had 29 on the tag was the date of his graduation, and the 30 :
    PAID IN FULL.

    ____23___

    A.packeD.
    B.openeD.
    C.picked up
    D.packed up

    答案：B
    解析：
    考查动词和动词短语。因为东西在盒子里，他想看里边的东西，此处动作只能是打开。pack“捆”；pack up“打包”；pick up“收拾”，均不合句意，故选B。

  • 第7题：

    共用题干
    A Success Story
    At 19,Ben Way is already a millionaire,and one of a growing number of teenagers who have ______(51)their fortune through the Internet.______(52)makes Ben's story all the more remarkable is that he is dyslexic,and was______(53)by teachers at his junior school that he would never be able to read or write______(54).“I wanted to prove them______(55)”, says Ben,creator and director of Waysearch,a net search engine which can be used ______(56)find goods in online shopping malls.
    When he was eight,his local authorities provided him with a PC to help with school work.
    Although he was______(57)to read the manuals,he had a natural ability with the computer, and______(58)by his father,he soon began______(59)people￡10 an hour for his
    knowledge and skills.At the age of 15 he______(60)up his own computer consultancy, Quad Computer,which he ran from his bedroom,and two years later he left school to ______(61)all his time to business.
    “By this time the company had grown and I needed to take on a______(62)of employees to help me”,says Ben.“That enabled me to start doing business with______(63)companies.”It was his ability to consistently______(64)difficult challenges that led him to win the Young Entrepreneur of the Year award in the same year that he formed Waysearch,and he has re-cently signed a deal______(65)￡25 million with a private investment company,which will finance his search engine.

    60._________
    A: put
    B: ran
    C: made
    D: set

    答案：D
    解析：
    固定搭配make fortune，意为“制造财富，发财”，因此选B。其他三项均不合适。


    这里应该是一个由what引导的从句为主语的句子，表示“使得 Ben的故事更引人注意的是……”，其他三项均无法引导该从句。


    根据句意，是Ben被告知，因此选项told为正确答案。said意为“被说”,suggested 意为“被建议”,reported意为“被报道”，均不合句意。


    联系上下文，了解到本句表达的是Ben曾被他的初中教师告知他将永远不能正确读写，而不是完全无法读写，因此properly才符合句意。absolutely表示“完全地，绝对地”,totally表示“完全地”,thoroughly表示“彻底地，完全地”，均不合句意。


    根据句意，很容易了解Ben是要证明他们对他的判断错了，而不是说他们的判断是假的、不真实的，或者不公平的，所以wrong是正确答案。


    固定搭配。be used to意为“被用来做”。因此A项正确。


    根据句意，易知文中要表达的是“虽然他不能阅读使用指南”，因此unable为正确答案。impossible表示“不可能的”,incapable表示“无能力的”，一般形容不能胜任的； disabled表示“有残缺的”。


    根据句意，易知文中要表达的是在爸爸的鼓励下。若用promised则表示在爸爸的承诺下，invited则是在爸爸的邀请下，animated表示“有生气的”，均不符合句意，因此 encouraged为正确答案。


    根据句意，“ Ben很快就开始以自己的知识和能力收费——每小时10英镑”，只有 charge符合句意。


    联系上下文，根据句意， Ben创建了自己的公司——Quad Computer，固定搭配set up 表示“创建”，其他三项均不合适，所以选D。


    根据句意，Ben把所有的精力投入到公司经营当中，根据后面的介词to可知，只有 devote是正确答案。


    词组搭配。a couple of表示“一些”, few一般形容只需少量的几个，little形容不可数名词，文中要表达的是公司已经发展壮大，Ben需要雇用一些员工，因此只有couple符合句意。


    文中要表达的是雇用一些员工，使公司发展壮大。因此B项正确。


    固定搭配。overcome challenge，表示“克服困难，克服挑战”，因此选A。 overlook表示“不注意，忽视”, overtake表示“赶上”,overdo表示“把……做得过分”。


    根据句意，“价值2500万英镑的交易”，显然worth是正确答案。valuable表示“珍贵的，值钱的”, estimated表示“估计，预算”,priced表示“给……定价，附有定价的”。


  • 第8题：

    Not until most of the people had left the airport（）his sister was there.

    • A、that he saw
    • B、had he seen
    • C、did he see
    • D、that he had seen

    正确答案:C

  • 第9题：

    单选题
    David returned after the vacation, only ______that he had been dismissed.
    A

    told

    B

    telling

    C

    being told

    D

    to be told


    正确答案： A
    解析：

  • 第10题：

    单选题
    Which of the following is true according to the text?
    A

    Ali the patients whom Dr Starzl operated on died on the operating table.

    B

    To Dr Starzl it was very discouraging that his first liver transplant failed.

    C

    Many doctors had performed organ transplant before Dr Starzl.

    D

    Dr Starzl didn’t give up even though he had failed in his attempts.


    正确答案： D
    解析：
    细节题。由第一段第一句可知，D项为正确答案。由第一段第三句话可知，A项不正确。B项与该段第四句话中的 more determined than discouraged不符。C项与该段第二句中的the world’s first liver transplant不符。

  • 第11题：

    单选题
    Not until most of the people had left the airport（）his sister was there.
    A

    that he saw

    B

    had he seen

    C

    did he see

    D

    that he had seen


    正确答案： D
    解析： 暂无解析

  • 第12题：

    单选题
    The harder he worked, the most troubles he had in his early days of research.
    A

    The harder

    B

    the most troubles

    C

    had

    D

    research


    正确答案： D
    解析：

  • 第13题：

    4 Assume today’s date is 15 May 2005.

    In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

    and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

    started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

    customers. However, he was eventually successful, and the business subsequently made profits.

    The results for Bob’s business were as follows:

    Period Schedule D Case I

    Trading Profits/(losses)

    ￡

    1 October 2001 – 30 April 2002 13,500

    1 May 2002 – 30 April 2003 (18,000)

    1 May 2003 – 30 April 2004 28,000

    Bob required funds to help start his business, so he raised money in three ways:

    (1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

    started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

    ￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

    Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

    (2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

    chargeable gains totalling ￡23,720.

    (3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

    per year since he started this employment.

    Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

    in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

    had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

    estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

    He has not yet received any money.

    Required:

    (a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

    Your advice should include reference to the badges of trade and their application to this case.

    (9 marks)


    正确答案：
    (a) Evidence of trading
    [Client address]
    [Own address]
    [Date]
    Dear Bob,
    I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
    taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
    Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
    whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
    1. The subject matter
    Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
    clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
    can be an investment, and so this test is not conclusive.
    2. Frequency of transactions
    Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
    trading, although you have only done this for a short period - between one and two years.
    3. Length of ownership
    Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
    length of time between acquisition and sale would not suggest trading.
    4. Supplementary work and marketing
    You are actively marketing the books on your internet website, which is an indication of trading.
    5. Profit motive
    A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
    to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
    6. The way in which the asset sold was acquired.
    Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
    for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
    your personal pleasure.
    By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
    order to generate short-term cash for your business.
    The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
    a set, they will be exempt from capital gains tax.
    Yours sincerely
    A N. Accountant

  • 第14题：

    Why was David able to get the job in the company?

    A．He had done well in all his exams.

    B．He had written some computer programs.

    C．He was good at playing computer games.

    D．He had learnt to use computers at schoo1.


    正确答案：B

  • 第15题：

    His success was due to()he had been working hard

    A、that the fact

    B、that the fact

    C、which the fact of


    正确答案：B
    解析：同位语从句

  • 第16题：

    James died on 22 January 2015. He had made the following gifts during his lifetime:

    (1) On 9 October 2007, a cash gift of ￡35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.

    (2) On 14 May 2013, a cash gift of ￡420,000 to his daughter.

    (3) On 2 August 2013, a gift of a property valued at ￡260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to ￡310,000.

    On 22 January 2015, James’ estate was valued at ￡870,000. Under the terms of his will, James left his entire estate to his children.

    The nil rate band of James’ wife was fully utilised when she died ten years ago.

    The nil rate band for the tax year 2007–08 is ￡300,000, and for the tax year 2013–14 it is ￡325,000.

    Required:

    (a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)

    (b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)

    (c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.

    Notes:

    1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.

    2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)


    正确答案：

    (a) James – Inheritance tax arising on death

    Lifetime transfers within seven years of death

    The personal representatives of James’ estate will be responsible for paying the inheritance tax of ￡348,000.

    Working – Available nil rate band

    (b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.

    (c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.

    (2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.

    (3) James therefore saved inheritance tax of ￡20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.

  • 第17题：

    A young man was getting ready to graduate from college, for many months he had admired a beautiful sports car in a dealer's showroom, and 21 his father could well afford it, he told him that was all he wanted．
    On the morning of his graduation day, his father called him into his own study and told him how 22 he was to have such a fine son. He handed his son a beautiful gift box. Curious but slightly disappointed, the young man 23 the box and found a lovely book. Angrily, he raised his voice at his father and said．" 24 all your money you give me a book? " And rushed out of the house leaving the book in the study.
    He did not contact his father for a whole year 25 one day he saw in the street an old man who looked like his father. He realized he had to go back home and see his father.
    When he arrived at his father's house, he was told that his father had been in hospital for a week. The moment he was about to 26 the hospital. He saw on the desk the still new book, just as he had left it one 27ago. He opened it and began to turn the pages. Suddenly, a car key 28 from an envelope taped behind the book, it had a tag with dealer's name, the same dealer who had the sports car he had 29 on the tag was the date of his graduation, and the 30 :
    PAID IN FULL.

    ____21___

    A.finding
    B.proving
    C.deciding
    D.knowing

    答案：D
    解析：
    考查动词辨析。通过“he told him that was all he wanted．"可知此处应为知道的意思．选D。

  • 第18题：

    Mr. Arman admitted that he had been__________ surprised by the high volume of sales his company had generated last quarter.

    A.most thorough
    B.thoroughly
    C.thoroughness
    D.thorough

    答案：B
    解析：
    空格出现在“be动词”和过去分词之间时，把副词当做正确答案的首位候补来分析句意。选项中只有意为“非常地，完全地”的“throughly”为副词，而且将其放在空格处也符合句意。

  • 第19题：

    Not until most of the people had left the airport（）his sister was there.

    Athat he saw

    Bhad he seen

    Cdid he see

    Dthat he had seen


    C
    略

  • 第20题：

    You are the administrator of your company's network. A user named David runs Windows 2000 Professional on his portable computer. David wants to be able to work at home on files that he created at the office and stored on the company network. Prior to logging off the network and leaving the office, David enables offline files.   David calls you from home and reports that copies of his folders and files on the network are not available on his portable computer. What should you instruct David to do, so that he can proceed with his work?（）

    • A、Enable file and print sharing. David will be able to access his files at home immediately. 
    • B、Synchronize all offline files. David will be able to access his files at home immediately. 
    • C、At the office, make all files available offline. David will be able to access his files the next time he logs off the network. 
    • D、At the office, create a shortcut to the Offline Files folder. David will be able to access his files the next time he logs off the network. 

    正确答案:C

  • 第21题：

    问答题
    When David is twice as old as he is now he will be four times as old as his daughter Jane will be in five years time. If in 1990, four years ago, he was four times as old as his daughter, in what year was she born?

    正确答案： In 1983
    解析：
    （由题目可知，四年前为1990年，则今年为1994年。可以设David的女儿今年为X岁，David为Y岁，根据题目条件可以列出一个两元一次方程组：4(X+5)=2Y; 4(X-4)=Y-4。解方程组可得：X=11，Y=32，即Jane今年11岁，又知今年为1994年，则1994-11=1983，即她出生于1983年。）

  • 第22题：

    单选题
    He had a（）look in his eyes. He must have been shocked.
    A

    empty

    B

    bare

    C

    blank

    D

    hollow


    正确答案： D
    解析： 暂无解析

  • 第23题：

    单选题
    Why did the Italian take off his watch and give it to the Frenchman?
    A

    Because he had taken the watch from the Frenchman.

    B

    Because he had picked up the watch on his way from work.

    C

    Because he was afraid of the Frenchman.


    正确答案： A
    解析：
    考 点：细节题。参照上一题的解释可以看出，年轻人以为法国人在拦路抢劫，他很害怕，所以才会把表给他。

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