军队院校生长军（警）官招生考试
单选题Rebecca may like ______ according to the passage.A playing musicB chatting with friendsC doing some shopping
题目
playing music
chatting with friends
doing some shopping
相似问题和答案
第1题：
According to the passage. wheat prices became unmanageable because of conditions caused by______.
A. farmers
B. supervisors
C. weather
D. war
[解析] 见第二段最后一句，在战时小麦价格疯涨之前，政府不愿介入。由此可知小麦的价格是由于战争而难以控制。
第2题：
A、must
B、can
C、may
第3题：
25． Which is right according to the passage?
A． The meal looks beautiful because the food on the plate is in different colors．
B． American people do not like to cook food at home．
C． American parents do not like to teach their children to cook．
25.A【解析】从短文最后一句可知。
第4题：
According to Nathaniel Hawthorne, there is _________ in every hearer, which may remain latent, perhaps, through the whole life; but circumstances may rouse it to activity.
A、evil
B、virtue
C、kindness
D、tragedy
第5题：
此题为判断题(对，错)。
第6题：
1 Stuart is a self-employed business consultant aged 58. He is married to Rebecca, aged 55. They have one child,
Sam, who is aged 24 and single.
In November 2005 Stuart sold a house in Plymouth for ￡422,100. Stuart had inherited the house on the death of
his mother on 1 May 1994 when it had a probate value of ￡185,000. The subsequent pattern of occupation was as
follows:
1 May 1994 to 28 February 1995 occupied by Stuart and Rebecca as main residence
1 March 1995 to 31 December 1998 unoccupied
1 January 1999 to 31 March 2001 let out (unfurnished)
1 April 2001 to 30 November 2001 occupied by Stuart and Rebecca
1 December 2001 to 30 November 2005 used occasionally as second home
Both Stuart and Rebecca had lived in London from March 1995 onwards. On 1 March 2001 Stuart and Rebecca
bought a house in London in their joint names. On 1 January 2002 they elected for their London house to be their
principal private residence with effect from that date, up until that point the Plymouth property had been their principal
private residence.
No other capital disposals were made by Stuart in the tax year 2005/06. He has ￡29,500 of capital losses brought
forward from previous years.
Stuart intends to invest the gross sale proceeds from the sale of the Plymouth house, and is considering two
investment options, both of which he believes will provide equal risk and returns. These are as follows:
(1) acquiring shares in Omikron plc; or
(2) acquiring further shares in Omega plc.
Notes:
1. Omikron plc is a listed UK trading company, with 50,250,000 shares in issue. Its shares currently trade at 42p
per share.
2. Stuart and Rebecca helped start up the company, which was then Omega Ltd. The company was formed on
1 June 1990, when they each bought 24,000 shares for ￡1 per share. The company became listed on 1 May
1997. On this date their holding was subdivided, with each of them receiving 100 shares in Omega plc for each
share held in Omega Ltd. The issued share capital of Omega plc is currently 10,000,000 shares. The share price
is quoted at 208p – 216p with marked bargains at 207p, 211p, and 215p.
Stuart and Rebecca’s assets (following the sale of the Plymouth house but before any investment of the proceeds) are
as follows:
Assets Stuart Rebecca
￡ ￡
Family house in London 450,000 450,000
Cash from property sale 422,100 –
Cash deposits 165,000 165,000
Portfolio of quoted investments – 250,000
Shares in Omega plc see above see above
Life insurance policy note 1 note 1
Note:
1. The life insurance policy will pay out a sum of ￡200,000 on the death of the first spouse to die.
Stuart has recently been diagnosed with a serious illness. He is expected to live for another two or three years only.
He is concerned about the possible inheritance tax that will arise on his death. Both he and Rebecca have wills whose
terms transfer all assets to the surviving spouse. Rebecca is in good health.
Neither Stuart nor Rebecca has made any previous chargeable lifetime transfers for the purposes of inheritance tax.
Required:
(a) Calculate the taxable capital gain on the sale of the Plymouth house in November 2005 (9 marks)
Note that the last 36 months count as deemed occupation, as the house was Stuart’s principal private residence (PPR)
at some point during his period of ownership.
The first 36 months of the period from 1 March 1995 to 31 March 2001 qualifies as a deemed occupation period as
Stuart and Rebecca returned to occupy the property on 1 April 2001. The remainder of the period will be treated as a
period of absence, although letting relief is available for part of the period (see below).
The exempt element of the gain is the proportion during which the property was occupied, real or deemed. This is
￡138,665 (90/139 x ￡214,160).
(2) The chargeable gain is restricted for the period that the property was let out. This is restricted to the lowest of the
following:
(i) the gain attributable to the letting period (27/139 x 214,160) = ￡41,599
(ii) ￡40,000
(iii) the total exempt PPR gain = ￡138,665
i.e. ￡40,000.
(3) The taper relief is effectively wasted, having restricted losses b/f to preserve the annual exemption.
第7题：
According to law, taxable services refer to transportation,()finance, insurance and the like.
A、 operation
B、 construction
C、 introduction
第8题：
According to Paragraph 2, why may a person suddenly forget who has called?
A. He may leave his prefrontal cortex temporarily damaged.
B. He is probably interrupted by another task.
C. He is probably not very familiar with the person he has called.
D. He may need a rest between dialing and speaking.
第9题：
此题为判断题(对，错)。
第10题：
According to the passage, which of the following statements is correct?
A．A "revocable credit" may be cancelled at any time.
B．The credits are usually in favor of the exporter.
C．An "irrevocable credit" may not be amended.
D．The credits are usually in favor of the importer.
解析：文章第二段提到An "irrevocable credit" may not be cancelled…all the parties involved．不可撤销信用证在没有得到其它相关方同意的时候是不能被取消和修改的。