海船船员考试
单选题The right to limit liability in connection with the ship（）also extended to Charterers and any person interested in or in possession of the vessel and，in particular，any manager or operator of her.A hasB takesC isD makes
题目
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takes
is
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相似问题和答案
第1题：
A.Personal liability coverage
B.Professional liability coverage
C.Premises coverage
D.Product coverage
第2题：
“AMIDSHIPS ” refers to______.
A.Back of the vessel
B.The middle portion of a ship
C.A backward movement of a vessel
D.Across the ship, at right angles to the fore-and-aft centerline
第3题：
(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an
alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the
future. State any deadline(s) in connection with your proposed strategy. (5 marks)
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.
第4题：
Apart from special contract or statute every Shipowner is ______ a liability akin to that of a common carrier，irrespective of whether the goods were shipped by a Charterer or on a general ship．
A.on
B.in
C.under
D.at
第5题：
The Merchant undertakes that no claim or _______ shall be made against any servant，agent or subcontractor of the Carrier which imposes or attempts to impose upon any of them or any vessel owned by any of them any liability whatsoever in connection with the goods．
A.condition
B.determination
C.allegation
D.engagement
第6题：
A carrier or a shipper ________ to enter into any agreement， stipulation， condition， reservation or exception as to the responsibility and liability of the carrier or the ship for the loss of or damage to， or in connection with， the custody and care and handling of the goods prior to the loading on， and subsequent to the discharge from， the ship on which the goods are carried by sea.
A.is entitled
B.are entitled
C.entitles
D.entitle
第7题：
When a tug is pulling on a hawser at right angles to the ship，and the pilot wants to come ahead or astern on the ship's engine，care must be taken that the pilot ______.
A.does not break the towline
B.does not get too much way on the vessel
C.keeps a steady course so the towline will remain tight
D.turns the ship toward the direction of pull
第8题：
Much () our regret, we cannot ship the goods within the time limit of the L/C owing to the unforeseen difficulties on the part of mill.
A、for
B、on
C、to
D、at
第9题：
______ is entitled to enter into，with a shipper，any agreement，stipulation，condition，reservation or exception as to the responsibility and liability of the carrier or the ship for the loss of or damage to，or in connection with，the custody and care and handling of the goods prior to the loading on，and subsequent to the discharge from，the ship on which the goods are carried by sea．
A.A carrier
B.A consignee
C.A consigner
D.A receiver
第10题：
All liabilities in connection ______ the said damage ______ from the accident are to be for ship-owner's account．
A.to／rising
B.with／arising
C.to／arising
D.with／arised