by using Oracle Enterprise Manager
by issuing the FLASHBACK TABLE statement at the RMAN prompt
by issuing the FLASHBACK TABLE statement at the SQL prompt
by issuing the FLASHBACK TABLE statement at the LSNRCTL prompt
第1题:
11 The following information is available for Orset, a sole trader who does not keep full accounting records:
$
Inventory 1 July 2004 138,600
30 June 2005 149,100
Purchases for year ended 30 June 2005 716,100
Orset makes a standard gross profit of 30 per cent on sales.
Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?
A $2,352,000
B $1,038,000
C $917,280
D $1,008,000
第2题:
2 Assume that today’s date is 1 July 2005.
Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004
and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he
has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.
Jan’s salary from 1 May 2004 was £74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price
of £42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free
petrol is provided by the company. Jan has other taxable benefits amounting to £3,965.
Jan’s other 2004/05 income comprises:
£
Dividend income from UK companies (cash received) 3,240
Interest received on an ISA account 230
Interest received on a UK bank account 740
Interest remitted from an offshore account (net of 15% withholding tax) 5,100
Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598
The total interest arising on the offshore account was £9,000 (gross). In addition, Jan has not remitted other
Portuguese rental income arising in the year, totalling a further £1,500 (gross).
Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house
to buy. The accommodation would be a two bedroom flat, valued at £155,000 with an annual value of £6,000. It
would be made available from 6 August 2005. The company will pay the rent of £600 per month for the first six
months. All other bills will be paid by Jan.
Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He
has held these shares since August 1986 when he bought 2,500 shares at £4.07 per share. In January 1994, a
bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders
have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:
– 3 shares in Jumper (currently trading at £3.55 per share) for every 5 shares in Gilet, and
– 25p cash per share
Required:
(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
第3题:
People who like dancing can come at____________.
A. 7:45 p.m. B. 11:45 a.m. C. 12:15 p.m. D. 2:00 p.m.
第4题:
第5题:
SQL Server2005触发器主要针对下列语句创建()。
A.SELECT、INSERT、DELETE
B.INSERT、UPDATE、DELETE
C.SELECT、UPDATE、INSERT
D.INSERT、UPDATE、CREATE
第6题:
(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. You
may assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)
第7题:
A.vijan.template:%s/Jan/Jul/g:wjul.template:q!
B.catjan.template seds:Jan:Jul:>jan.template
C.vijan.template:1,$replaceJanJul[Esc]ZZ
D.vijan.template:wjul.template:1,$s/Jan/Jul/g:q!
第8题:
某孕妇,末次月经为2005年2月25日,其预产期应为
A、2005年12月1日
B、2005年12月11日
C、2005年12月2日
D、2005年12月30日
E、2006年1月2日
第9题:
某药品生产批号为20021127,有效期三年,该药品的有效期终止日期是:
A.2005年11月27日
B.2005年11月25日
C.2005年11月26日
D.2005年11月30日
E.2005年11月1日
第10题:
The public store is to close at 9:30 p.m. ()no need to worry; it is just 7:30 p.m.
AYou have
BThey have
CIt is
DThere is