第1题
Which of the following statements is/are true?
(1) Corporation tax is a direct tax on the turnover of companies
(2) National insurance is a direct tax suffered by employees, employers and the self-employed on earnings
(3) Inheritance tax is a direct tax on transfers of income by individuals
(4) Value added tax is a direct tax on the supply of goods and services by businesses
A.1 and 3 only
B.2 only
C.1, 2, 3 and 4
D.1, 2 and 4 only
第2题
A.Right
B.Wrong
C.Doesn't say
第3题
The English thought that Italians used forks in order to ______ .
A.imitate the people of the East
B.keep their food clean
C.impress visitors with their good manners
D.amuse the English
第4题
A. must
B. seemed to
C. needn't
D. should
第5题
She didn't break the bad news to her mother that she might break down.
A.so
B.for fear
C.in order
D.because
第6题
第7题
What must be carried out in order to launch and inflate an inflatable liferaft?
A.Pull on the hydrostatic release,pull on the sea painter
B.Push on the hydrostatic release,pull on the sea painter
C.Push on the hydrostatic release,push on the sea painter
D.Pull on the hydrostatic release,push on the sea painter
第8题
听力原文:M: I don't know how to convert the blank endorsement into a special endorsement?
W: You can just write above the endorser's signature a direction to pay the cheque to the order of himself or some other named person.
Q: What do you think the holder of the cheque will do next?
(18)
A.To rewrite his signature.
B.To make a special endorsement.
C.To order another person to pay the cheque.
D.To give an order to the bank to collect the cheque.
第9题
M: OK, just change "carriage forward" to "carriage paid". We can't lose this customer.
Q: What did the customer order on May 25?
(12)
A.Invoice.
B.Shoes.
C.Carriage.
D.Error.
第10题
There can be no doubt that the growth in advertisement is one of the most striking features of the western world in this century. Many businesses such as those handling frozen foods, liquor, tobacco and medicines have been built up largely by advertisement.
We might ask whether the cost of advertisement is paid for by the producer or by the customer. Since advertisement forms part of the cost of production, which has to be covered by the selling price, it is clear that it is the customer who pays for advertisement. However, if large scale advertisement leads to in creased demand, production costs are reduced, and the customer pays less.
It is difficult to measure exactly the influence of advertisement on sales. When the market is growing, advertisement helps to increase demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. What is clear is that businesses would not pay large sums for advertisement if they were not convinced of its value to them.
Advertisement is often used to ______ .
A.deceive customers
B.increase production
C.arouse suspicion
D.push the sale
第11题
听力原文:M: Could your company accept bills of exchange payable 30 days after sight?
W: No, we don't accept any draft; instead, we usually make payment at sight.
Q: What can we infer from the conversation?
(19)
A.The man will probably wait for the payment for 30 days.
B.The man can get his payment right away.
C.The man will send an order to the company.
D.The woman will not pay the man at sight.