第1题:
(ii) Discuss whether gains and losses that have been reported initially in one section of the performance
statement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains and
losses should be included in such a statement. (9 marks)
第2题:
Why do the depository institutions have the fractional reserve banking?
A.Because they can keep a large amount of deposits from their depositors in the form. of reserves.
B.Because most of their depositors would withdraw their deposits.
C.Because only a small fraction of their depositors would deposit money during a day or week.
D.Because they can meet the need of withdrawing of their depositors and make investments in other financial assets.
第3题:
A.should live…would spend
B.will live ….should spend
C.are living … should have spent
D.will be living…would have spent
第4题:
A、will not have continued
B、would not have continued
C、should not have continued
D、would not continued
第5题:
The Browns _______ the trains; if not, they would have been at the get-together as scheduled.
A、must miss
B、must have missed
C、should miss
D、should have missed
第6题:
(d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains tax
and inheritance tax implications of a future disposal of the shares. Clearly state, giving reasons, whether or
not the payment made to Eric is allowable for capital gains tax purposes. (9 marks)
You should assume that the rates and allowances for the tax year 2005/06 apply throughout this question.
第7题:
—I lost my money.
—_________ .
A.Oh, you will be more careful
B.Oh, you must be more careful
C.Oh, you would be more careful
D.Oh, you should have been more careful
第8题:
A.Unless
B.If
C.Since
D.As
第9题:
He must have had an accident, or he _____ then
A:would have been here
B:would be here
C:should be here
D:had just had
第10题:
The bank (56) borrowers enough interest to pay the expense of the bank and have something left over for (57) . The interest cannot be higher than the legal rate, which is established by state law and in most states is 6% per year. (58) big loans, the interest rate is much less, even as low as 2%. The rate depends on the money market, when there is plenty of money (59) to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to (60) depositors by offering 4% or 4.5% or even more and lending the money at 5% or 6%.
(41)
A.receives
B.gets
C.charges
D.pays