CMS专题
单选题She's extremely（）and intends to be running her own company by the time she's 30A argumentativeB investigativeC ambitiousD intuitive
题目
argumentative
investigative
ambitious
intuitive
参考答案和解析
相似问题和答案
第1题：
4 Assume today’s date is 5 February 2006.
Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,
who is a UK resident, but who worked briefly in Germany. They have no children.
The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company
in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the
American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior
to her arrival in the UK.
Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice
stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE
for the tax tear 2005/06.
Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of
￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to
invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.
Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German
translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000
(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.
Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales
will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of
￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up
to 31 March 2006.
Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and
is unsure what is required of her in this respect.
Required:
(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of
assessment 2005/06, together with the basis on which her income and gains of that year will be subject to
UK taxation. (3 marks)
(a) Joanne will be treated as UK resident from the day she arrives in the UK, as she has stated her intention to move permanently
to the UK. Her income from this point will be taxable in the UK, although she will receive a full personal allowance
(unapportioned) for the year. Income earned in the UK will be taxable, but income earned abroad in Germany will not be
taxed unless it is remitted to the UK.
Although Joanne is UK resident, she is not UK domiciled. Thus, while capital gains on UK assets will be taxable, gains on
assets held overseas are taxable only to the extent that the proceeds of the sale are remitted to the UK. As Joanne intends to
remit the proceeds from selling her shares in Germany, the gain will be taxable in the UK.
第2题：
The foreign company has been______ running this factory for decades.
A. enormously
B. effectively
C. infinitely
D. extremely
第3题：
Mary has just returned to the USA after studying in England for three years. She decided to study at a British university rather than an American one because her mother is from England and she wanted to get to know her mother抯 family better. She studied English Literature at Goldsmiths?College, which is in London. She lived with her grandmother while she was studying. The college was recommended by a friend抯 brother who had studied in England for his MBA. Mary told her friends that she was going to return to Europe to work because she had enjoyed her time in England so much.
(1). Mary is now in ().
A、 England
B、France
C、the USA
(2). She studied at () university.
A、a Chinese
B、an American
C、a British
(3). Most probably, her grandmother ().
A、 worked in the college
B、lived in London
C、studied English Literature
(4). Her friend’s brother recommended her to ().
A、 study in the college
B、study for her MBA
C、work for his company
(5). Mary would return to Europe to ().
A、 study
B、spend her holiday
C、work
第4题：
Mary has just returned to the USA after studying in England far three years. She decided to study at a British university rather than an American one because her mother is from England and she wanted to get to know her mother，s family better. She studied English Literature at Goldsmiths’College，which is in London. She lived with her grandmother while she was studying. The college was recommended by a friend's brother
who had studied in England for his MBA. Mary told her friends that she was going to return to Europe to work because she had enjoyed her time in England so much.
1. Mary is now in___
A.England
B.the USA
C.France
2. She studied at___untverstty.
A.a British
B.an American
C.a Chinese
3. Mast probably, her grandmother_________
A. worked in the college
B. studied English Literature
C. lived in London
4. Her friend's brother recommended her to________
A. study for her MBA
B. study in the college
C. work for his company
5. Mary would return to Europe to_.
A. study
B. spend her holiday
C. work
第5题：
A.as others defined it
B.other's definition
C.its definition by others
D.it was defined by others
第6题：
What does the author mainly want to express by telling her story?
A. She valued human feelings more than before.
B. She realized she almost didn’t need possessions.
C. She found Christmas gifts no longer badly needed.
D. She thought her own home was the most important.
第7题：
翻译She wanted to set up her own company to invest in films.
A. 她想成立自己的公司投资电影。
B. 她想与别人合作来投资电影。
C. 她想加入一家公司来投资电影。
第8题：
Susan Cleveland is the young president of a candy company in the city of Chicago.Her father began the company in the 1960's. He died three years ago. Now, the company belongs to Susan.
Susan, however, did not have any jobs before becoming head of the company. She just finished the college. The employees became even more concerned during Susan's first months on the job. Mr. Cleveland had been a __21__ leader. But Susan permitted many employees to make their own __22__. One employee said, "Old Mr. Cleveland always told us what to do. He kept people on a short leash. But the company did well. What does a "short leash" mean?A leash is a kind of rope. We use a leash to walk our pet dogs. The leash keeps the dog from __23__ away or getting into trouble.
Keeping a person on a short leash means keeping him or her under close control. The person can't make many decisions for himself or herself. Ms. Cleveland does not keep her workers on a short leash. __24__, she encourages them to get better ways to do business. For example, her secretary proposed an idea. She said the company should offer a sum of money as a prize to the best student in the high school near the factory. The winner could use the prize money to study at a university. Mr. Cleveland appreciated the idea. After the prize was announced, people who lived in the area of the factory began to buy __25__ of the company's candy. Local newspapers wrote about the competition. Business improved.
Ms. Cleveland made her secretary the company's first Director of Public Relations. The former secretary was very pleased.
21.
A.decisions
B.Instead
C.more
D.strong
E.running
22.
A.decisions
B.Instead
C.more
D.strong
E.running
23.
A.decisions
B.Instead
C.more
D.strong
E.running
24.
A.decisions
B.Instead
C.more
D.strong
E.running
25.
A.decisions
B.Instead
C.more
D.strong
E.running
第9题：
A. he was her favorite
B. he is a musician
C. all 15-year-olds should have their own stereos
D. she wants to be fair with the children
第10题：
Laura McHugh promised to get the bullied boy tested for diseases because _____.
［A］ her son confessed to being wrong ［B］ she was afraid to annoy the boy’s parent
［C］ he was likely to be affected by these diseases ［D］ she wanted to teach her own son a lesson