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Joe is not good at sports，but when it__________ mathematics，he is the best in the class.
A.comes to
B.comes up to
C.corrles on to
D.comes round to
答案
更多“Joe is not good at sports，but when it__________ mathematics，he is the best in the class.A.”相关的问题
第1题
A.almost
B.at least
C.less than
D.more than
第2题
Joe’s handwriting is ________ Mary’s. A. more betterB. as well as C. much better than D. more better than
第4题
For the year ended 5 April 2016, OK-Joe Ltd’s taxable total profits, before taking account of director’s remuneration, are ￡65,000. After allowing for employer’s class 1 national insurance contributions (NIC) of ￡5,141, Joe’s gross director’s remuneration is ￡59,859.
The figure for employer’s NIC of ￡5,141 is after deducting the ￡2,000 employment allowance.
Required:
Calculate the overall saving of tax and NIC for the year ended 5 April 2016 if Joe had instead paid himself gross director’s remuneration of ￡8,000 and net dividends of ￡45,600.
Notes:
1. You are expected to calculate the income tax payable by Joe, the class 1 NIC payable by both Joe and OK-Joe Ltd, and the corporation tax liability of OK-Joe Ltd for the year ended 5 April 2016. 2. You should assume that the rate of corporation tax remains unchanged.
第5题
提示：Joe和Henry谈起报上的一篇文章，Henry问什么报，什么文章。他没用读完这篇文章，但标识下午要读，然后告别。
Joe ：Hi， have you read today‘s newspaper？
Henry：_________1___________？
Joe ：The People‘s Daily.
Henry：________2__________. But I only looked through it while having lunch.
Joe ：Did you notice an interesting article？
Henry：___________3___________？
Joe ：About air pollution.
Henry：________4__________. On which page？
Joe ：On page 5. At the bottom.
Henry：Good. I‘ll read it this afternoon.
Joe ：Don‘t forget to tell me what you think after reading it.
Henry：Sure. __________5__________.
Joe ：See you.
第6题
A. Why not？
B. She's an engineer.
C. I'll try my best.
D. Is five dollars enough？
E. He's my nephew.
F. Stop for a rest.
G. It's worth seeing.
H. Repay the money.
56. Joe: I've left my money in my house. Can you lend me some？
Ann: ______
第7题
Section B – TWO questions ONLY to be attempted
Ambion is the third largest industrial country in the world. It is densely populated with a high standard of living. Joe Swift Transport (known as Swift) is the largest logistics company in Ambion, owning 1500 trucks. It is a private limited company with all shares held by the Swift family. It has signifi cant haulage and storage contracts with retail and supermarket chains in Ambion. The logistics market-place is mature and extremely competitive and Swift has become market leader through a combination of economies of scale, cost effi ciencies, innovative IT solutions and clever branding. However, the profi tability of the sector is under increased pressure from a recently elected government that is committed to heavily taxing fuel and reducing expenditure on roads in favour of alternative forms of transport. It has also announced a number of taxes on vehicles which have high carbon emission levels as well as reducing the maximum working hours and increasing the national minimum wage for employees. The company is perceived as a good performer in its sector. The 2009 fi nancial results reported a Return on Capital Employed of 18%, a gross profi t margin of 17% and a net profi t margin of 9？15%. The accounts also showed a current liquidity ratio of 1？55 and an acid test ratio of 1？15. The gearing ratio is currently 60% with an interest cover ratio of 8.
10 years ago the northern political bloc split up and nine new independent states were formed. One of these states was Ecuria. The people of Ecuria (known as Ecurians) traditionally have a strong work ethic and a passion for precision and promptness. Since the formation of the state, their hard work has been rewarded by strong economic growth, a higher standard of living and an increased demand for goods which were once perceived as unobtainable luxuries. Since the formation of the state, the government of Ecuria has pursued a policy of privatisation. It has also invested heavily in infrastructure, particularly the road transport system, required to support the increased economic activity in the country.
The state haulage operator (EVM) was sold off to two Ecurian investors who raised the fi nance to buy it from a foreign bank. The capital markets in Ecuria are still immature and the government has not wished to interfere with or bolster them. EVM now has 700 modern trucks and holds all the major logistics contracts in the country. It is praised for its prompt delivery of goods. Problems in raising fi nance have made it diffi cult for signifi cant competitors to emerge. Most are family fi rms, each of which operates about 20 trucks making local deliveries within one of Ecuria’s 20 regions.
These two investors now wish to realise their investment in EVM and have announced that it is for sale. In principle, Swift are keen to buy the company and are currently evaluating its possible acquisition. Swift’s management perceive that their capabilities in logistics will greatly enhance the profi tability of EVM. The fi nancial results for EVM are shown in Figure 1. Swift has acquired a number of smaller Ambion companies in the last decade, but has no experience of acquiring foreign companies, or indeed, working in Ecuria.
Joe Swift is also contemplating a more radical change. He is becoming progressively disillusioned with Ambion. In a recent interview he said that ‘trading here is becoming impossible. The government is more interested in over regulating enterprise than stimulating growth’. He is considering moving large parts of his logistics operation to another country and Ecuria is one of the possibilities he is considering.
Required:
(a) Assess, using both fi nancial and non-fi nancial measures, the attractiveness, from Swift’s perspective, of EVM as an acquisition target. (15 marks)
(b) Porter’s Diamond can be used to explore the competitive advantage of nations and could be a useful model for Joe Swift to use in his analysis of countries that he might move his company to.
Examine using Porter’s Diamond (or an appropriate alternative model/framework) the factors which could infl uence Swift’s decision to move a large part of its logistics business to Ecuria. (10 marks)
第8题
business specialising in the design and manufacture of precision engineering products. Its customers are major
industrial customers in the aerospace, automotive and chemical industries, many of which are globally recognised
companies. Lawson prides itself on the long-term relationships it has built up with these high profile customers. The
strength of these relationships is built on Lawson’s worldwide reputation for engineering excellence, which has
tangible recognition in its gaining prestigious international awards for product and process innovation and quality
performance. Lawson Engineering is a company name well known in its chosen international markets. Its reputation
has been enhanced by the awarding of a significant number of worldwide patents for the highly innovative products
it has designed. This in turn reflects the commitment to recruiting highly skilled engineers, facilitating positive staff
development and investing in significant research and development.
Its products command premium prices and are key to the superior performance of its customers’ products. Lawson
Engineering has also established long-term relationships with its main suppliers, particularly those making the exotic
materials built into their advanced products. Such relationships are crucial in research and development projects,
some of which take a number of years to come to fruition. Joe Lawson epitomises the ‘can do’ philosophy of the
company, always willing to take on the complex engineering challenges presented by his demanding customers.
Lawson Engineering now faces problems caused by its own success. Its current location, premises and facilities are
inadequate to allow the continued growth of the company. Joe is faced with the need to fund a new, expensive,
purpose-built facility on a new industrial estate. Although successful against a number of performance criteria, Lawson
Engineering’s performance against traditional financial measures has been relatively modest and unlikely to impress
the financial backers Joe wants to provide the necessary long-term capital.
Joe has become aware of the increasing attention paid to the intangible resources of a firm in a business. He
understands that you, as a strategy consultant, can advise him on the best way to show that his business should be
judged on the complete range of assets it possesses.
Required:
(a) Using models where appropriate, provide Joe with a resource analysis showing why the company’s intangible
resources and related capabilities should be taken into account when assessing Lawson Engineering’s case
for financial support. (12 marks)
第9题
Ⅴ. Daily Conversation (15 points)
Directions: Pick out the appropriate expressions from the eight choices below and complete the following dialogues by blackening the corresponding letter on the Answer Sheet.
A. I know he won't.
B. I will if I have time.
C. I didn't know he is iii.
D. I have seen it twice.
E. That's too early.
F. I didn't see it.
G. Easier said than done.
H. I don't think you have the chance.
56. Joe: Do you think Mr. Smith will change his mind？
Pat: ______
第10题
Hi, Joe,
How are you？ I'm sitting on the balcony of my hotel. I am looking at Hyde Park in London and I am thinking about my life here. I am having a wonderful time. I like my job-it is very interesting, and my colleagues are great. I love London it's busy, noisy, crowded and exciting. The cinemas, theatres, pubs and restaurants are really nice, but they're too expensive! I think the people in London are very friendly (surprise!) and I've got some new friends.
What the weather like in Shanghai？ Is it raining？ Here it's lovely! It isn't foggy! The sun is shining and the birds are singing. It's very warm.
And it is my birthday today.
But I am missing you all in Shanghai. COME AND VISIT!
Love,
Xiaoyan
26. What does Xiaoyan stay in London for？
A. She is having a holiday.
B. She is working.
C. She is visiting some of her colleagues.
27. What are Xiaoyan's London colleagues like？
A. They are very important.
B. They are very serious.
C. They are very nice.
28. What does Xiaoyan think of London？
A. She thinks it is relaxed.
B. She thinks it is cheap.C. She thinks it is exciting.
29. What does Xiaoyan think of people in London？
A. She thinks they are interesting.
B. She thinks they are friendly.
C. She thinks they are surprising.
30. What's the weather like in London when Xiaoyan is writing this letter？
A. It is warm.
B. It is foggy.
C. It is cloudy.
