高等教育自学考试
The trading company （） a big loss raised a claim against the exporter.Abe sufferedBsufferedCto sufferDsuffering
题目
Abe suffered
Bsuffered
Cto suffer
Dsuffering
相似问题和答案
第1题：
(b) Assuming that Thai Curry Ltd claims relief for its trading loss against total profits under s.393A ICTA 1988,calculate the company’s corporation tax liability for the year ended 30 September 2005. (10 marks)
第2题：
(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather than
as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year
ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.
You are not required to prepare any other supporting calculations. (10 marks)
(b) The new business
There are two tax advantages to operating the business as a partnership.
(i) Reduction in taxable income
If the new business is operated as a company, Cindy and Arthur would both be taxed at 40% on their salaries. In
addition, employer and employee national insurance contributions would be due on ￡105 (￡5,000 – ￡4,895) in respect
of each of them.
If the new business is operated as a partnership, the partners would have no taxable trading income because the
partnership has made a loss; any salaries paid to the partners would be appropriations of the profit or loss of the
business and not employment income. They would, however, each have to pay Class 2 national insurance contributions
of ￡2·10 each per week.
(ii) Earlier relief for trading losses
If the new business is operated as a company, its tax adjusted trading loss in the year ending 31 March 2008 would
be as follows:
第3题：
(A) intensify
(B) intense
(C) integral
(D) internal
正确答案：B
解答参考：B.单词辨析题。intense，形容词，(感觉，感情等)强烈的，剧烈的; intensify， 动词，(使某事物)变得更强烈、尖锐; integral 和internal是干扰词，都是形容词，分别表示完整的和内部的。【译文】所有大公司的贸易伙伴们因巨大的压力也都转向电子商务。
第4题：
听力原文：If a remitting bank fails to take proper care in the outward collection, the exporter will soon transfer his account to one which does.
(7)
A．If a remitting bank cannot take proper care in collection, the exporter will do it himself.
B．If a remitting bank cannot fulfill its obligation in collection, the exporter will claim indemnify for it.
C．If a remitting bank cannot take proper care in collection, it will lose a customer.
D．If a remitting bank cannot fulfill its obligation in collection, it will cause loss to the exporter.
解析：单句意思为“如果汇出行没能及时处理好出口托收，出口商将把它的账户立即转到另一家银行。”
第5题：
The lifeblood of a successful futures market is ______.
A．big institutions responsible for their own risks
B．fairly sizeable firms
C．independent firms of a few individuals trading for their own account
D．none of the above
解析：文章最后一段提到the lifeblood of a successful f...for their own account. 成功的期货市场依赖的是一些不大的期货自营公司，这些公司中人员不多，但是公司以自营期货交易为主。
第6题：
4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)
(a) The working capital cycle illustrates the changing make-up of working capital in the course of the trading operations of a
business:
1 Purchases are made on credit and the goods go into inventory.
2 Inventory is sold and converted into receivables
3 Credit customers pay their accounts
4 Cash is used to pay suppliers.
第7题：
(ii) The use of the trading loss of Tethys Ltd for the year ending 31 December 2008; (6 marks)
(ii) Tethys Ltd – Use of trading loss
– The two companies will not be in a group relief group as Saturn Ltd will not own 75% of Tethys Ltd.
– For a consortium to exist, 75% of the ordinary share capital of Tethys Ltd must be held by companies which each
hold at least 5%. Accordingly, Tethys Ltd will be a consortium company if the balance of its share capital is owned
by Clangers Ltd but not if it is owned by Edith Clanger.
– If Tethys Ltd qualifies as a consortium company: 65% of its trading losses in the period from 1 August 2008 to
31 December 2008 can be surrendered to Saturn Ltd, i.e. ￡21,667 (￡80,000 x 5/12 x 65%).
– If Tethys Ltd does not qualify as a consortium company: none of its loss can be surrendered to Saturn Ltd.
– The acquisition of 65% of Tethys Ltd is a change in ownership of the company. If there is a major change in the
nature or conduct of the trade of Tethys Ltd within three years of 1 August 2008, the loss arising prior to that date
cannot be carried forward for relief in the future.
Further information required:
– Ownership of the balance of the share capital of Tethys Ltd.
第8题：
A、am working
B、had worked
C、has worked
第9题：
A raise for ;
B raised by ;
C raising at
第10题：
We have lodged a claim () ABC & Co.() the quality of the goods shipped()m.v. “Peace”.
A、against, for, by
B、with, for, under
C、on, against, as per
D、to, for, per