第1题:
3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading company, with a 31 July
year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid
£10,000 in June 1998. He estimates that the current market value of Linden Limited is £9 million and that the
company will make taxable profits of £1·4 million in the forthcoming year to 31 July 2007.
(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this
end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales
director has stated that several of his staff, who are the main recipients of company cars, other than the directors,
are extremely unhappy with this proposal, perceiving it as downgrading their value and status.
The cars currently provided to the sales staff have a list price of £19,600, on which Linden Limited receives a
bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company
pays for up to £400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running
costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,
because they are high mileage vehicles.
The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer
is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other
changes to Linden Limited’s company car policy or practice.
Required:
(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual
salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and
national insurance (NIC) savings arising. (9 marks)
第2题:
Traffic in India means a mixture of all kinds of vehicles on the road.About 700 000 new cars have been sold in India in the last twelve months, and about twice that many used cars have been traded
The country' s 35 million motorcycles and scooters make it the world s largest two-wheel market.But because there are still big differences in people' s incomes, the roads are full of a whole variety of vehicles, lots of them not motorised
A ride with a taxi driver in New Delhi gives a flavour of a typical Indian-style. traffic jam with all kinds of vehicles held up in city streets or in long lines on narrow country lanes Cars, lorries and buses back up behind a cart pul led by or animal or another."India has everything on the roads."the taxi driver says."You have to watch out for pedestrian
bicycles, carts, cows, donkeys and even elephants.Three things were recommended to drive here, a horn, brakes and good luck Just then we were stopped by a young boy and his cow.(判断正误)
26.The number of second-hand cars traded in the last twelve months is 1, 400, 000.()
27.Because there are 35 million people in India.India is the world’ s largest two- wheeled market.()
28.Because the amount of money that people earn is so different there are so many different types of vehicles in India.()
29.Because the roads are very bad, motor vehicles often held up in India.()
30.The brakes.the horn and luck are three important things in India.()
第3题:
A.EXAMPLE!
B.example!
C.EXAM
D.example!
第4题:
假定有如下程序: #include <iostream> using namespace std; int s =0; class example{ static int n; public: example(int i){ n=i; } static void add( ){ s+=n; } }; int example::n=0; int main( ){ example a(2),b(5); example::add(); cout<<s<<endl; return 0; }程序运行后输出结果为( )。
A.2
B.3
C.7
D.5
第5题:
该网站用到了层叠样式表(CSS),其样式表文件(example.css)在网站根目录下的include文件夹下。某网页文件在网站根目录下的admin目录中,下面是该页面的部分代码,其作用是导入外部样式表文件。请为以下(2)~(4)空缺处选择合适的答案。
供选择的答案:
(2) A.a B.1ink C.CSS D.open
(3) A.../include/example.css B.../admin/include/example.css
C.../admin/example.css D.../example.css
(4) A.type B.include C.link D.content
第6题:
阅读以下程序
#include<iostream.h>
void main( )
{
char line[10];
cin>>line;
cout<<line<<endl;
}
如运行时输入This is example.<CR>,则程序的输出结果是
A.This
B.This is
C.This is a
D.This is an example.
第7题:
Member benefits of online reservation include ( )
A. free
B. convenience
C. an array of choices
D. member rewards
第8题:
下面程序运行后输出的结果是【 】。
include <iostream>
using namespace std;
class example{
const int m;
public:
example(int i):m(i){}
void pr(){cout<<"m="<<m<<endl'}
};
int main(){
example x(100);
x.pr();
return 0;
}
第9题:
Motor vehicles powered by the internal combustion engines are responsible for over 80 percent of the deadly carbon monoxide as well as the cancer-causing substances in the air. Eighty-nine percent of the vehicles on the road in Massachusetts are privately owned and are often operated with only one person in the car. If people would use public transportation instead of their cars, air pollution levels could be significantly lowered. Thirty percent of the land in downtown Boston is devoted to cars. Where there are garages, there could be gardens. Where there are highways, there should be homes and places to work and play. Studies show that people today show a greater hearing loss with age than ever before. Much of this is due to car-horns, loud engines and general traffic noise.
The cost of a personal car is high to the individual. The average person pays about $2,000 per car per year in gasoline, insurance, taxes, and maintenance. But for society as a whole, personal cars are a luxury we cannot afford. We pay in death from auto accidents, in poor health from air pollution, in loss of hearing from noise pollution, and in the destruction of our cities by the ever-increasing number of highways.
1、It is ____ that are the main cause of the air pollution in Boston.
A、vehicles in general
B、the public transportation systems
C、carbon monoxides
D、personal motor vehicles
2、The writer’s purpose in writing this article is to _____.
A、remind people of the danger of air pollution
B、warn people of the danger of accidents
C、urge people to use private cars as less as possible
D、ask the Boston government to build more homes and gardens
3、According to the last paragraph, ______.
A、the cost of personal cars is high to the individuals but not to the society
B、an average car costs about $2,000 inBoston
C、personal cars are so expensive that most people cannot afford
D、society as a whole suffers much from the ever-increasing number of cars
4、It is implied but not stated that ______.
A、garages, highways and parking areas occupy nearly one third of the total Boston downtown area.
B、because of highways, people in Boston have no more homes and places to live, work and play.
C、C garages have replaced most of the gardens in Boston
D、Boston is the most seriously polluted city in the U.S.
5、The best title for this passage is “ ______.”
A、Air Pollution in Boston
B、More Homes, More Plays for People
C、Cars Are Too Expensive
D、Public Transportation, A Solution to Air Pollution
第10题:
下面程序的输出结果是
#include<iostream.h>
class example
{
int a;
public:
example(int b) {a=b++;}
void pnnt( ) {a=a+1;cout < < a < <" ";}
void print( ) const{cout < < a < <" ";}
};
void main( )
{
example x(3) ;
const example y(2) ;
x.print( ) ;
y.print( ) ;
}
A.2 2
B.4 3
C.4 2
D.3 2