专升本英语
He（） for an IT company.A、workB、worksC、working
题目
He（） for an IT company.
- A、work
- B、works
- C、working
相似问题和答案
第1题：
A.should he have realize
B.he realized
C.did he realize
D.he had realized
第2题：
(A) vision
(B) glimpse
(C) look
(D) scene
正确答案：A
解答参考：A.vision：洞察力，眼光，如a leader of vision(有远见的领导);glimpse：粗略的一瞥或一看;look：看;脸色，表情;scene：景色，景象。【译文】我们需要一位具有远见的人来接管公司。
第3题：
A.would be employed
B.would get employed
C.would be employing
D.would employ
第4题：
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)
第5题：
B
Mr Jackson has a happy family． His wife stopped working after they married．They have two children． One is a daughter，Susan，and the other is a son， Bill．Susan works in a famous university and Bill is a good policeman．' They are both married and they have their own fami- lies． And Mr Jackson became the manager of a company． He can get much money every year．But people find the man always look worried this month． And he-s much fatter than be- fore． Sometimes he-s out of breath when he goes up to his office on the second floor．He often complains that he can't sleep well in the night and eels tired． So his friends asked him to go to see a doctor．"Medicine can-t help you， Mr Jackson， the doctor said after he looked him over． "Do more exercise if you want to live longer． ""But what sport can I do?""Playing golf(失球)． It’ll be useful to you． "The man， of course， has to listen to the doctor． He goes to play golf on weekends． He enjoys himself there， but he can-t learn it well．One day the ball dropped on an anthill(蚁丘)． After many swings(挥动球杆） he demol- ished(毁坏) the anthill， but he still couldn't hit the ball． And only two ants were alive． Soone of them said to the other， "We'd better be on the ball if we don-t want to die!"
( )26． Mr Jackson has___________ ．
A． a big family
B． a small company
C．two children
D．two houses
26.C【解析】从“They have two children”可知，
第6题：
Can you provide a bodyguard for the CEO of our company?
A.Yes. A former national judo champion is in our company. You will be satisfied with him.
B.No. Our company is expected to have a judo champion If he comes, you will be satisfied with him.
C.No. He has already removed to a neighboring city. If he were here, you would be satisfied with him.
D.Yes. My company has got a former national judo champion But he is highly demanding
第7题：
替牙he期间上下牙弓的咬合关系发展由()。
A.中性he关系→近中he关系
B.远中he关系→中性he关系
C.近中he关系→中性he关系
D.中性he关系→远中he关系
E.持续中性he关系
第8题：
A、with
B、on
C、in
D、at
第9题：
(c) Define ‘retirement by rotation’ and explain its importance in the context of Rosh and Company.
(5 marks)
(c) Retirement by rotation.
Definition
Retirement by rotation is an arrangement in a director’s contract that specifies his or her contract to be limited to a specific
period (typically three years) after which he or she must retire from the board or offer himself (being eligible) for re-election.
The director must be actively re-elected back onto the board to serve another term. The default is that the director retires
unless re-elected.
Importance of
Retirement by rotation reduces the cost of contract termination for underperforming directors. They can simply not be
re-elected after their term of office expires and they will be required to leave the service of the board as a retiree (depending
on contract terms).
It encourages directors’ performance (they know they are assessed by shareholders and reconsidered every three years) and
focuses their minds upon the importance of meeting objectives in line with shareholders’ aims.
It is an opportunity, over time, to replace the board membership whilst maintaining medium term stability of membership
(one or two at a time).
Applied to Rosh
Retirement by rotation would enable the board of Rosh to be changed over time. There is evidence that some directors may
have stayed longer than is ideal because of links with other board members going back many years.
第10题：
(b) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer
Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the
options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to
the rules of the scheme and the circumstances surrounding the company. (4 marks)
(b) (i) The share options
There are no income tax implications on the grant of the share options.
In the tax year in which Benny exercises the options and acquires the shares, the excess of the market value of the
shares over the price paid, i.e. ￡11,500 ((￡3·35 – ￡2·20) x 10,000) will be subject to income tax.
Benny’s financial exposure is caused by the rule within the share option scheme obliging him to hold the shares for a
year before he can sell them. If the company’s expansion into Eastern Europe fails, such that its share price
subsequently falls to less than ￡2·20 before Benny has the chance to sell the shares, Benny’s financial position may be
summarised as follows:
– Benny will have paid ￡22,000 (￡2·20 x 10,000) for shares which are now worth less than that.
– He will also have paid income tax of ￡4,600 (￡11,500 x 40%).