问答题Task II(20 marks)　　Directions:For this part, you are required to write a composition on The Anti-Addiction System. You should write at least 160 words and please write it on the Answer Sheet.　　Now in China the anti-addiction system and a “real name che

正确答案：
(ii) Strategy of the business regarding its treasury policies
Treasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cash
flow hedges. As a result, changes in the fair values of financial instruments are deferred in reserves to the extent the
hedge is effective and released to profit or loss in the time periods in which the hedged item impacts profit or loss.
The Group contracts fixed rate currency swaps and issues floating to fixed rate interest rate swaps to meet the objective
of protecting borrowing costs. The cash flow effects of the interest rate swaps match the cash flows on the underlying
instruments so that there is no net cash flow effect from movements in market interest rates. If the interest rate swaps
had not been transacted there could have been an increase in the annual net interest payable to the Group. The strategy
of the group is to minimise the exposure to interest rate fluctuations.

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参考范文

A Helpless Father

The picture ironically shows that a pitiable old man in rags is being helplessly kicked off by his three sons and a daughter, who all wear decent clothes. The father’s negligent children are all guarding their home gates lest their old father “roll into” their households. In other words, they four ignore their moral sense of assuming the responsibility for their old father even though they may be all living a satisfying life. That is a painful scene we often encounter in our daily life.

Sad to say, the moral decline of the younger generations may be a rather explosive situation in our modern society. People definitely have their living conditions improved by wider and wider margins, as evidenced by the four children’s decent dressing, but their moral sense still remains sadly unchanged or in some cases becomes dramatically downgrading. Most people might have become too much self-centered, and even worse, they discard the tradition of giving respect to the elderly. They no longer care for their elders, let alone their neighbors or the disadvantaged; instead they try every means to avoid responsibility for other citizens. When one cares for others, one might even appear stupid or may even be distrusted.

Therefore, we have to take some useful measures to avoid the scene that is mentioned above. We must launch a variety of campaigns about the return to the good tradition of giving help and love the elderly. Moreover, we must appeal to our government to establish some relevant laws to punish those who avoid their duties. The last but not the least, our respect for age is an indication of the progress of human society, as imperatives of traditions require. We sincerely wish that the old man could be welcome to any of the four households, elegantly dressed, and a smile on the face.

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Dear Mr．Wang，
    Thank you for your reply of August 20 about my application for a position．It came to hand this morning as a pleasant surprise． I am glad to tell you that I will attend the interview at the time you set for the morning of August 30．I will bring along full details of my testimonials as you suggested，
    I Would like to introduce myself to the company and hope to be a member of it．I would certainly spare no effort to acquit myself to your satisfaction．
                                  Yours respectfully，
                                              X X X

正确答案：
(ii) The effect of taxable rental income on the tax due on Coral’s dividend income
Remitting rental income to the UK may cause some of Coral’s dividend income currently falling within the basic rate
band to fall within the higher rate band. The effect of this would be to increase the tax on the gross dividend income
from 0% (10% less the 10% tax credit) to 221/2% (321/2% less 10%).
Tutorial note
It would be equally acceptable to state that the effective rate of tax on the dividend income would increase from 0%
to 25%.

正确答案：
(ii) Two factors which might reduce the return earned by the investment are as follows:
(i) Poor product quality
The very nature of the product requires that it is of the highest quality i.e. the cakes are made for human
consumption. Bad publicity via a ‘product recall’ could potentially have a catastrophic effect on the total sales to
Superstores plc over the eighteen month period.
(ii) The popularity of the Mighty Ben character
There is always the risk that the popularity of the character upon which the product is based will diminish with a
resultant impact on sales volumes achieved. In this regard it would be advisable to attempt to negotiate with
Superstores plc in order to minimise potential future losses.

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(iii) The effect of the restructuring on the group’s ability to recover its input tax
Prior to the restructuring
Rapier Ltd and Switch Ltd make wholly standard rated supplies and are in a position to recover all of their input tax
other than that which is specifically blocked. Dirk Ltd and Flick Ltd are unable to register for VAT as they do not make
taxable supplies. Accordingly, they cannot recover any of their input tax.
Following the restructuring
Rapier Ltd will be carrying on four separate trades, two of which involve the making of exempt supplies such that it will
be a partially exempt trader. Its recoverable input tax will be calculated as follows.
– Input tax in respect of inputs wholly attributable to taxable supplies is recoverable.
– Input tax in respect of inputs wholly attributable to exempt supplies cannot be recovered (subject to the de minimis
limits below).
– A proportion of the company’s residual input tax, i.e. input tax in respect of inputs which cannot be directly
attributed to particular supplies, is recoverable. The proportion is taxable supplies (VAT exclusive) divided by total
supplies (VAT exclusive). This proportion is rounded up to the nearest whole percentage where total residual input
tax is no more than ￡400,000 per quarter.
The balance of the residual input tax cannot be recovered (subject to the de minimis limits below).
– If the de minimis limits are satisfied, Rapier Ltd will be able to recover all of its input tax (other than that which is
specifically blocked) including that which relates to exempt supplies. The de minimis limits are satisfied where the
irrecoverable input tax:
– is less than or equal to ￡625 per month on average; and
– is less than or equal to 50% of total input tax.
The impact of the restructuring on the group’s ability to recover its input tax will depend on the level of supplies made
by the different businesses and the amounts of input tax involved. The restructuring could result in the group being able
to recover all of its input tax (if the de minimis limits are satisfied). Alternatively the amount of irrecoverable input tax
may be more or less than the amounts which cannot be recovered by Dirk Ltd and Flick Ltd under the existing group
structure.

正确答案：Computer The twentieth century witnessed great changes in the whole world: economic boom industrial development and raise in people's living standards to which technological evolution contributed a lot. Among all those inventions which was the greatest one? Different people have different views. Some think the greatest invention was television while others believe it should be atom energy. But as far as I am concerned in terms of the depth of influence no other inventions can be compared with computers which would remain unrivalled even for another one hundred years. First of all computers save a great deal of effort people spend on calculating. Before computers were invented people had to calculate manually. Sometimes it took scientists weeks even months to work out a result daring the course of which they might make mistakes and the accuracy of data was in turn affected. But with the help of computers people are freed from heavy calculation. It only takes seconds to have a result which used to take weeks in the past. Moreover not only the speed but also the accuracy is improved to a large extent. Computers can also simulate different environments that can't be created in real life. In the science research sometimes scientists need to have a simulation environment to improve their theories or as a basis of further research. Without computers it would be difficult to have accurate and reliable results. But computers can make everything easy. Just input programs and data everything will be done. With computers the storage of information has become easier which in turn has increased the whole world's efficiency. At banks post offices and supermarkets people no longer need to queue for a long time because computers help the working staff increase their work efficiency — files and data stored in computers can be located in a very short time and their chances of getting lost are lowered to a large extent. Computers' influence has been further reinforced with the appearance of Internet which was developed based on the local area network (LAN) of computers. Today Internet has become the fastest developing medium in the world and you can do almost everything you need on it: communicating with friends reading news watching movies listening to music etc. But you must do all the above things on a computer. Although many other inventions of the 20th century brought great convenience to human or changed people's lives computers have the most valuable contribution to human and it will have much more contribution in the future.
Computer The twentieth century witnessed great changes in the whole world: economic boom, industrial development and raise in people's living standards, to which technological evolution contributed a lot. Among all those inventions, which was the greatest one? Different people have different views. Some think the greatest invention was television, while others believe it should be atom energy. But as far as I am concerned, in terms of the depth of influence, no other inventions can be compared with computers, which would remain unrivalled even for another one hundred years. First of all, computers save a great deal of effort people spend on calculating. Before computers were invented, people had to calculate manually. Sometimes it took scientists weeks, even months to work out a result, daring the course of which they might make mistakes and the accuracy of data was in turn affected. But with the help of computers, people are freed from heavy calculation. It only takes seconds to have a result which used to take weeks in the past. Moreover, not only the speed but also the accuracy is improved to a large extent. Computers can also simulate different environments that can't be created in real life. In the science research, sometimes scientists need to have a simulation environment to improve their theories or as a basis of further research. Without computers it would be difficult to have accurate and reliable results. But computers can make everything easy. Just input programs and data, everything will be done. With computers, the storage of information has become easier, which in turn has increased the whole world's efficiency. At banks, post offices, and supermarkets, people no longer need to queue for a long time, because computers help the working staff increase their work efficiency — files and data stored in computers can be located in a very short time and their chances of getting lost are lowered to a large extent. Computers' influence has been further reinforced with the appearance of Internet, which was developed based on the local area network (LAN) of computers. Today, Internet has become the fastest developing medium in the world and you can do almost everything you need on it: communicating with friends, reading news, watching movies, listening to music etc. But you must do all the above things on a computer. Although many other inventions of the 20th century brought great convenience to human or changed people's lives, computers have the most valuable contribution to human, and it will have much more contribution in the future. 解析：  在上个世纪，世界发生了巨大的变化。题目要求考生自己命题，淡谈自己认为20世纪最应该记住的发明是什么。
  文章本身并不难写，首先要确定自己的观点，就是20世纪最重要的发明是什么。所谓“最应该记住”，就是说它对整个世界的变化影响最大。写作时，可以有两种方法：一种是一一列举该发明的重要性，对社会的发展、人们的生活有什么重大的影响，论证时还可以用反证法说如果没有这种发明世界会怎么样；另外一种就是在列举该发明重要性的同时，将它和其他较为重要的发明进行对比，从而更加凸显其重要性。

正确答案：
(ii) Evidence supporting the assertion that development costs are technically feasible would include the following:
– Review the results of scientific tests performed on the products, for example, the results of animal or human testing
of the products.
– Discuss any detrimental results of these tests, e.g. harmful side effects, with the scientists working on the project
to determine what corrective action is being taken.
– Enquire whether any licences necessary for continued development and/or commercial production have been
granted by the appropriate regulatory body.
– Compare expected to actual development costs incurred per product being developed. Where actual costs are in
excess of expected costs investigate whether the extra costs have been incurred in order to make good any problems
identified in the development process.
– Review board minutes for relevant discussion of the product development taking place during the year.

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参考范文
Dear Jenny:
    How happy you must be to have a beautiful new baby boy. The happiness in my heart is just the same with you, Now you' ye experienced the joy that only a new mother knows as her baby is put into her arms for the first time.
    I am sure that the little stranger must look like his father and some years later he will be a smart fellow.
    May the years ahead he filled with good health and good for tune for you and Steven and your little what’s his name. Best wishes to all of you!
                                            Very sincerely yours,
                                                           x x x