ACCA考试

(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pensioncontributions he proposes to make in the tax year 2007/08 and contrast this with how his position could beimproved by delaying some of the contribut

题目

(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension

contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be

improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You

should include relevant supporting calculations and quantify the additional tax savings arising as a result of

your advice.

You should ignore the proposed changes to the bonus scheme for this part of this question and assume that

Gerard’s income will not change in 2008/09. (12 marks)

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相似问题和答案

第1题：

有下列程序:includeUsing namespace std;Class Amount{ int amount;public; Amount(i

有下列程序： #include＜iostream＞ Using namespace std; Class Amount{ int amount; public; Amount(int n=O):amount(n){} Int getAmount()const{return amount;} Amount &operator+=(AmountA) {

A．*this

B．this

C．&amount

D．amount


正确答案：D
解析： 此题考查的是“+”运算符重载和this指针。语句amount+=a.amount；实现3和7的求和，得到amount=10，要使程序的输出结果为10，需要把amount的值作为函数的返回值，所以横线处应填入amot。

第2题：

Customers often defer payment for as long as possible.

A:make
B:demand
C:postpone
D:obtain

答案：C
解析：

第3题：

There were no gangs ________ for Friday’s loading

A.possible

B.able

C.available

D.obtain


正确答案：C

第4题：

对下面的计算个人所得税程序中，满足判定覆盖的测试用例是（)。 if （income＜800) taxrate=0; else if （income＜=1500) taxrate=0.05; else if （income＜2000) taxrate=0.08; else taxrate=0.1;

A．income=(799, 1500, 1999, 2000)

B．income=(799, 1501, 2000, 2001)

C．income=(800, 1500, 2000, 2001)

D．income=(800, 1499, 2000, 2001)


A

第5题：

Our arrangements were thrown into complete turmoil.

A:failure
B:confusion
C:doubt
D:relief

答案：B
解析：
本句意思：我们的安排被弄得一团糟。turmoil“混乱，骚动”。。onfusion“混乱，困惑’,，与 turmoil同义。 failure“失败”;doubt“怀疑，疑惑”;relief“减除，救济”。

第6题：

[A] acquire

[B] achieve

[C] obtain

[D] fulfill


正确答案：B
34. B 
“学业上取得成就”用 achieve。[A] acquire 和[C] obtain 作“获得”解时，作及物动词，后及宾语。[D]fulfill vt. 实践，实行，完成，达到，侧重“履行”之意。

第7题：

His clients often defer payment for as long as possible.

A:make
B:demand
C:postpone
D:obtain

答案：C
解析：
本题考查的是对动词的认知。这句话的意思是：他的客户经常尽可能地推迟支付时间。defer的意思是推迟，例如：We wish to defer our decision until next week．我们希望推迟到下星期再作出决定。A.make做；B.demand要求；C.postpone推迟，例如：It won't hurt to postpone the matter for a few days．此事耽搁几天无碍；D.obtain获得。defer和postpone意思最接近，所以选C。

第8题：

对下面的个人所得税程序中满足语句覆盖测试用例的是()

If(income800)taxrate=0;

elseif(income=1500)taxrate=0.05;

elseif(income2000)taxrate=0.08;

elsetaxrate=0.1;

A、income=(800,1500,2000,2001

B、"income=(800,801,1999,2000)"

C、"income=(799,1499,2000,2001)"

D、"income=(799,1500,1999,2000)"


正确答案:D

第9题：

EBSCO中，检索式 tax N5 reform意味着（）。

A．tax 和 reform必须同时出现，且中间不得超过5个单词的距离。

B．tax 和 reform必须同时出现，中间不得超过5个单词的距离，且必须tax在前，reform在后。

C．tax 和 reform必须同时出现，中间不得超过5个单词的距离，且必须reform在前，tax在后。

D．tax 和 reform必须同时出现。


tax 和 reform必须同时出现，中间不得超过5个单词的距离，且必须tax在前，reform在后。

第10题：

【单选题】下面的个人所得税程序中，满足语句覆盖测试用例的输入数据是（） if （income ＜ 800) taxRate= 0; else if （income ＜= 1500) taxRate = 0.05 ; else if （income ＜ 2000) taxRate = 0.08 ; else taxRate= 0.1 ;

A．income = (800, 1500, 2000, 2001)

B．income = (800, 801, 1999, 2000)

C．income = (799, 1499, 2000, 2001)

D．income = (799, 1500, 1999, 2000)


D

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