系列之三：C类
单选题Mother: Ben, what’s this broken cup doing here. Ben: ______ You know those big dinner plates? Mother: ______ Ben: just a couple. They slipped out of my hands into the sink and the cup got broken as well.A I put it here after it was broken. ; Yes, I kn
题目
I put it here after it was broken. ; Yes, I know. What have you done?
Oh mum, please don’t be angry with me. ; Of course, I myself bought them last year.
Sorry, mum, I had an accident when I was washing up. You haven’t broken them as well!
How could I know? It’s not me who did it. ; Oh, I see. You must have broken them as well.
相似问题和答案
第1题：
What is the passage mainly about?（ ）
A．The changes of the author's attitude to her mother's English．
B．The limitation of the author's perception of her mother．
C．The author's misunderstanding of“limited”English．
D．The author's experiences of using broken English．
略。
第2题：
Ben： 2
[答案] E
第3题：
Ben: Hi, Tom. Want to go and play bowling tonight?
Tom: _________When and where shall we meet?
A． It's smart
B． Sounds good
C． It is possible
D． Looks good
对于Ben向Tom今晚去打保龄球的提议，Tom后半句的回答是：我们几点在哪儿见面呢?说明他同意了Ben的提议，选项B(这听起来很不错)是最佳选项．选项A、C、D都不合题意。
第4题：
(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
(b) [Ben’s address] [Firm’s address]
Dear Ben [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:
第5题：
Ben：All right， 5
[答案] C
第6题：
根据以下材料回答第 1～5 题：
A．What about you?
B．Would you like black tea?
C．Do you have any eggs，madam?
D．Would you like something to eat?
E．Black tea or iced tea?
F．Can I help you?
G．Thank you very much．
H．It is very tasty．
第 56 题 Woman： 1
Ben：Yes，madam．What would you like to drink，Tony?
Tony：I'd like some tea．
Ben： 2
Tony：Iced tea，please． 3
Ben：I'd like some lemonade． 4
Tony：Yes，I'd like a pizza，please．
Woann：What would you like on it，sir?
Tony：Mushrooms，green peppers and onions，please．
Ben：All right， 5
Woman：Yes．
Ben：We want a cup of iced tea，a glass of milk，a glass of lemonade，a pizza and two eggs，please．
Woman：OK．
[答案] F
第7题：
Ben：I'd like some lemonade． 4
[答案] D
第8题：
Which of the following is TRUE according to Paragraph 3?（ ）
A．Americans do not understand broken English．
B．The author's mother was not respected sometimes．
C．The author'mother had positive influence on her．
D．Broken English always reflects imperfect thoughts．
由“And I had plenty of evidence to support me：the fact that people in depart? ment stores，at banks，and at restaurants did not take her seriously，did not give her good service， pretended not to understand her．or even acted as if they did not hear her．”可判断出。
第9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10题：
A、What’s the exchange rate today
B、What kind of currency do you want to exchange for
C、What’s the amount you’d like to exchange