bill has an author names field named all editors that calculates a list of possible editors of the doc based on values users has entered into another field. The list only contains users’ first and last names, and only should be displayed to users who can edit doc.Which of the following hide-when formulas should bill use to control the display of the field?()
第1题:
4 (a) For this part, assume today’s date is 1 March 2006.
Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company
that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 £1 ordinary shares,
and commenced trading on the same day. The business has been successful, and the company has accumulated
a large cash balance of £180,000, which is to be used to purchase a new factory. However, Bill and Ben have
received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two
alternative methods of payment for the purchase of their shares:
(i) £480,000 for the company, inclusive of the £180,000 cash balance.
(ii) £300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.
Bill and Ben each currently receive a gross salary of £3,750 per month from Flower Limited. Part of the offer
terms is that Bill and Ben would be retained as employees of the company on the same salary.
Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.
Required:
(i) Calculate which of the following means of extracting the £180,000 from Flower Limited on 31 March
2006 will result in the highest after tax cash amount for Bill and Ben:
(1) payment of a dividend, or
(2) payment of a salary bonus.
You are not required to consider the corporation tax (CT) implications for Flower Limited in your
answer. (5 marks)
As a result, Bill and Ben would each be better off by £15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue.
第2题:
听力原文:W: Why is the bill of lading so important?
M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.
Q: Which is one of the functions of a bill of lading but not mentioned in the conversation?
(18)
A.The receipt of the goods given by the ship master.
B.The evidence of the terms of the contract of carriage.
C.The evidence of the shipment of goods.
D.The evidence that the holder of it has the property in the goods.
第3题:
A. proved
B. attached
C. applied
D. asked
第4题:
The master can refuse to ______ in the bill of lading the statements required by the Act if either he has reasonable grounds for suspecting that the information given by the shipper is inaccurate,or he has no reasonable means of checking it.
A.inoculate
B.innovate
C.inordinate
D.incorporate
第5题:
A document which has a list of names,birthplaces,and residences of persons employed on a merchant vessel bound from a PRC port on a foreign voyage and is required at every port is called the ______.
A.Certified Crew List
B.Crew Manifest
C.Shipping Articles
D.Station Bill
第6题:
听力原文:A bill may be accepted after it has been dishonored by a previous refusal to accept, or by nonpayment.
(8)
A.A bill can not be accepted after it has been dishonored by a previous refusal to accept.
B.If a bill has been dishonored by non-payment, it may not be accepted by another person.
C.If a bill has been dishonored by a previous refusal to accept, it may be accepted by another person.
D.A bill can not be accepted after it has been dishonored by non-payment.
第7题:
If the shipper wants to get the payment for his goods,he has to forward ________ to his bank.
A.the original bill of lading
B.a letter of credit
C.a mate's receipt
D.a letter of indemnity
第8题:
From the passage, we can inter that
A. the author has a high opinion of the foundation
B. the author is surely a close friend of the Gates
C. the author believes Bill Gates is really a kind person
D. the author admires the medical knowledge of Bill Gates
第9题:
A vessel has completed loading cargo in the port of San Francisco. What document is signed by the Master stating the terms that goods were delivered by the shipper and were received by the ship? ______.
A.Bill of Goods
B.Bill of Lading
C.Cargo Manifest
D.Cargo Receipt
第10题:
A vessel loads 100 tons of glass jars. The mate on watch discovers that some of the cartons have been damaged and has an exception made on the Bill of Lading. What is this document called?
A.Damage Bill of Lading
B.Letter of Indemnity
C.Non-negotiable Bill of Lading
D.Unclean Bill of Lading