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Back to the building man they (6) with their $1,500
A.filled
B.dealt
C.went
D.went on
答案
更多“Back to the building man they （6) with their $1,500A.filledB.dealtC.wentD.went on”相关的问题
第1题
Maria:
– Is resident and domiciled in the UK.
– Is a higher rate taxpayer and will remain so in the future.
– Has already realised chargeable gains of ￡15,000 in the tax year 2015/16.
Shares in Granada Ltd:
– Maria subscribed for 10,000 ￡1 ordinary shares in Granada Ltd at par in June 2006.
– Maria is one of four equal shareholders and directors of Granada Ltd.
– Maria intends to sell either 2,700 or 3,200 shares back to the company on 31 March 2016 at their current market value of ￡12·80 per share.
– All of the conditions for capital treatment are satisfied, except for, potentially, the condition relating to the reduction in the level of shareholding.
Granada Ltd:
– Is a UK resident trading company which manufactures knitwear.
– Prepares accounts to 31 December each year.
– Is registered for VAT.
– Acquired the trade and assets of an unincorporated business, Starling Partners, on 1 January 2016.
Starling Partners:
– Had been trading as a partnership for many years as a wholesaler of handbags within the UK.
– Starling Partners’ main assets comprise a freehold commercial building and its ‘Starling’ brand, which were valued on acquisition by Granada Ltd at ￡105,000 and ￡40,000 respectively.
– Is registered for VAT.
– The transfer of its trade and assets to Granada Ltd qualified as a transfer of a going concern (TOGC) for VAT purposes.
– The business is forecast to make a trading loss of ￡130,000 in the year ended 31 December 2016.
Granada Ltd – results and proposed expansion:
– The knitwear business is expected to continue making a taxable trading profit of around ￡100,000 each year.
– Granada Ltd has no non-trading income but realised a chargeable gain of ￡10,000 on 1 March 2016.
– Granada Ltd is considering expanding the wholesale handbag trade acquired from Starling Partners into the export market from 1 January 2017.
– Granada Ltd anticipates that this expansion will result in the wholesale handbag trade returning a profit of ￡15,000 in the year ended 31 December 2017.
Required:
(a) (i) Explain, with the aid of calculations, why the capital treatment WILL NOT apply if Maria sells 2,700 of her shares back to Granada Ltd, but WILL apply if, alternatively, she sells back 3,200 shares. (4 marks)
(ii) Calculate Maria’s after-tax proceeds per share if she sells:
(1) 2,700 shares back to Granada Ltd; and alternatively
(2) 3,200 shares back to Granada Ltd. (4 marks)
(b) (i) Describe the corporation tax treatment of the acquisition of the ‘Starling’ brand by Granada Ltd, if no charge for amortisation was required in its statement of profit or loss. (3 marks)
(ii) Discuss how Granada Ltd could obtain relief for the trading loss expected to be incurred by the trade acquired from Starling Partners, if it does not wish to carry any of the loss back. (5 marks)
(c) Explain the value added tax (VAT) implications for Granada Ltd in respect of the acquisition of the business of Starling Partners, and the additional information needed in relation to the building to fully clarify the VAT position. (4 marks)
第2题
根据内容回答下列各题.
Not long ago, there lived in Auckland a working family who dreamed about a house of their own. Anyone then could read in the newspapers about the building companies who offered to put people into a new house 51 only a $1,000 deposit. Of course, the remainder had to be paid off with interest over a period of twenty years or so.
The worker and his wife hopefully went to one of these companies 52 this wonderful offer. And the man in the office said．“Yes, sure. You bring along $1,000 and we can 53 you with a new house.” So the worker and his wife had to work hard and in twelve months’ time they returned to the building man with $1,000. But the man in the office said, “Look, I’m sorry, 54 we’ll need $1,500 now. Costs have gone up since we saw you last, you know.”
The couple thought it over and decided it would not take very long to save the extra $500 if they worked hard. In six moths they worked 55 overtime and saved the $500 in spite of the high rent they had to pay for their flat. Back to the building man they 56 with their $1,500. But to their surprise he 57 the deposit was now $3,000. Now somewhat wiser, the worker said, “And the next time, I dare say we’ll find the deposit rising once more. How have we 58 save the extra $1,500？” “Well”, said the man, “I think we can stabilize the situation for about twelve months. By the time you come with $3,000, we will have had the house 59 for you.
The couple left, sad at heart as they saw their dream house 60 . By the time they had saved the extra $1.500, no doubt the deposit would have become still higher, maybe $5,000, then $10,000 and then…!
51.
A.for
B.with
C.on
D.to
第3题
games or hanging from ropes?Traditionally,many organizations approach team building in this way but,then,they wonder why that wonderful sense of teamwork that has been displayed at the retreat or the seminar fails to impact long-term beliefs and actions back at work.
I'm not averse to retreats,planning sessions,seminars and team building activities-in fact I lead them-but they have to form part of a much larger teamwork effort.You will not build teamwork by“retreating”as a group for a couple of days each year,instead you need to think of team building as something you do every single day.
Form teams to solve real work issues and to improve real work processes.Provide training in systematic methods so the team expends its energy on the project,not on trying to workout how to work together as a team to approach the problem.
Hold department meetings to review projects and progress,to obtain broad input,and to coordinate shared work processes.If there is friction between team members,examine the work processes they mutually own-the problem is not usually their personalities; instead,it is often the fact that the team members haven't agreed on how they will deliver a product or service,or the steps required to get something done.
●Build fun and shared occasions into the organization's agenda-hold potluck lunches,take the team to a sporting event,sponsor dinner sat a local restaurant,go hiking or go to an amusement park.Hold a monthly company meeting,sponsor sports teams and encourage cheering team fans.
●Use icebreakers and teamwork exercises at meetings-these help team members get to know each other,share details about each other's lives,and have a laugh together.
●Celebrate team successes publicly.There are many ways you could do this,for instance by buying everyone the same T-shirt or hat,putting team member names in a draw for company merchandise and gift certificates.The only thing limiting you is your imagination.
If you do the types of teamwork building listed above,you'll be amazed at the progress you will make in creating a teamwork culture,a culture that enables individuals to contribute more than they ever thought possible-together.
1.Team building event is traditionally related to playing games at resort.
2.The author claims that playing games together is as important as forming teams to solve real work issues and to improve real work processes for team building.
3.“Retreat”in the first paragraph means withdrawal of troops after a defeat.
4.Ice breaking motivates team members to compete with each other.
5.A good teamwork culture enables individuals to make more efforts together.
第4题
阅读理解：TIPS FOR TEAM BUILDINGWhen you think of team building, do you immediately pictu
阅读理解：
TIPS FOR TEAM BUILDING
When you think of team building, do you immediately picture your group off at a resort playing games or hanging from ropes？ Traditionally, many organizations approach team building in this way but, then, they wonder why that wonderful sense of teamwork that had been displayed at the retreat or the seminar fails to impact long term beliefs and actions back at work.
I'm not averse to retreats, planning sessions, seminars and team building activities — in fact I lead them — but they have to form. part of a much larger teamwork effort. You will not build teamwork by “retreating” as a group for a couple of days each year, instead you need to think of team building as something you do every single day.
Form. teams to solve real work issues and to improve real work processes. Provide training in systematic methods so the team expends its energy on the project, not on trying to work out how to work together as a team to approach the problem.
Hold department meetings to review projects and progress, to obtain broad input, and to coordinate shared work processes. If there is friction between team members, examine the work processes they mutually own — the problem is not usually their personalities; instead, it is often the fact that the team members haven't agreed on how they will deliver a product or service, or the steps required to get something done.
Build fun and shared occasions into the organization's agenda — hold pot luck lunches, take the team to a sporting event, sponsor dinners at a local restaurant, go hiking or go to an amusement park. Hold a monthly company meeting, sponsor sports teams and encourage cheering team fans.
Use ice breakers and teamwork exercises at meetings — these help team members get to know each other, share details about each others lives, and have a laugh together.
Celebrate team successes publicly. There are many ways you could do this, for instance by buying everyone the same T-shirt or hat, putting team member names in a draw for company merchandise and gift certificates. The only thing limiting you is your imagination.
If you do the types of teamwork building listed above, you'll be amazed at the progress you will make in creating a teamwork culture, a culture that enables individuals to contribute more than they ever thought possible — together.
操作提示：正确选T，错误选F。
1. Team building event is traditionally related to playing games at resort.{T; F}
2. The author claims that playing games together is as important as form. teams to solve real work issues and to improve real work processes for team building.{T; F}
3. “Retreat” in the first paragraph means withdrawal of troops after a defeat.{T; F}
4. Ice breaking motivates team members compete with each other.{T; F}
5. A good teamwork culture enables individuals make more efforts together.{T; F}
第5题
Part Ⅱ Reading Comprehension (Skimming and Scanning)
Directions: In this part you will have 15 minutes to go over the passage quickly and answer the questions on Answer Sheet 1. For questions 1-7, choose the best answer from the four choices marked A), B), C) and D). For questions 8-10, complete the sentences with the information given in the passage.
Sustainable Communities
According to the World Wildlife Fund, people are currently using resources 25 percent faster than they can be replaced. If we continue down this course, we will need a second planet by the year 2050. Sustainable communities attempt to change that course by drastically altering how citizens interact with the environment.
Alternatively known as green communities or ecovillages (生态村), sustainable communities vary in their approaches to sustainable living, or a way of life that meets the population's basic needs in ways that can be continued indefinitely for future generations. Some communities focus solely on enriching the environment, while others also aim to improve social and economic conditions as well.
Characteristics of Sustainable Living Communities
Sustainable communities generally strive to minimize waste, reduce consumption and preserve open space. Ideally, they don't use resources faster than they can be replenished, and they don't produce waste faster than it can be assimilated back into the environment. Granted, some communities are more radical than others--living entirely off the grid and eschewing the use of government:--printed money--but the basic principles are similar.
Designing the neighborhood to encourage walking or bicycling is one way sustainable communities put these first two principles into practice. Less driving means less gas and emissions. Many ecovillages also incorporate work space into homes or encourage telecommuting. They also might zone part of the development for commercial use, essentially making the community a serf-contained environment where residents don't even have to leave for shopping or entertainment. This design sometimes is called a live- work-play lifestyle.
Using green building techniques is another staple of sustainable communities. Here are a few examples:
- Architects design buildings to take advantage of the sun's lighting and heating capabilities.
- They install energy-efficient appliances.
- They try to use local sources of materials as much as possible to cut back on the environmental costs of transport.
- They build with durable, non-toxic materials that have either been recycled or sustainably harvested.
You might see straw bale (草捆) houses, which essentially use bales of straw as the structural building blocks; cob houses, which are a mix of straw, clay and sand or earthbag homes, which are exactly what they sound like, homes made out of bags of dirt.
Along with green building techniques, sustainable communities rely on green gardening methods. They landscape with native, drought-tolerant plants and raise them organically to reduce water and keep pesticides and herbicides out of the environment.
Many communities also set aside a significant portion of their land as open space. Serenbe, for example, reserves 80 percent of its 900 acres for green space, that is, 720 acres of rolling hills, woods and streams free of development, quite a contrast to the concrete-laden urban sprawl of Atlanta just 32 miles away.
Another way sustainable communities reduce their ecological footprint is by capturing and recycling their wastes, often creating their own contained natural cycles. Instead of treating normally perceived waste products such as rainwater and sewage as pollution to be gotten rid of, residents mm th
A．We can have another planet called the Earth.
B．We will use up resources on Earth.
C．We will work out replaceable resources.
D．We will migrate to another planet to live.
第6题
The water is brought from the waterworks to each street by a large underground pipe—a water main. The water in this pipe is then forced by pressure into the smaller pipes which carry it to storage tanks at the tops of the buildings. Other pipes bring the water down from the storage tank to the kitchens and bathrooms in the building.
When the water has been used, it is taken away from the building by drainpipe. These take the waste water to another large pipe under the road—the main sewer. The waste water then flows along the sewer to the sewage works where it is cleaned. This "clean" water is then poured into the sea or into a river, or in some countries, sent back to the waterworks to be used again.
Electricity is also brought to the house by a main, in this case a cable. This cable may be underground or, in country districts, it may hang above ground on pylons. The cable is connected to a meter in the building. This meter measures the amount of electricity that is used in the building. Near the meter there is a master switch which can cut off the supply of electricity. There are also fuse boxes between the master switch and the wires which take the electricity to each of the switches in the building. All these wires, fuses and switches are the "wiring circuit".
It can be inferred from this passage that______.
A．water and electricity are the only main services in our homes
B．the pipes bringing water to our homes are unimportant
C．water is less significant than electricity in our homes
D．we are unaware of how water or electricity is brought to our homes
第7题
阅读理解
A TEAMWORK GAME
A team of about 35 employees had come together for a team building event. They were a young, bright and enthusiastic team. However, one of their chief problems was the fact that they wouldn't share information or solutions with each other, and the team leader thought they were too focused on themselves and not on the team. As a result, she brought them all into the cafeteria. All of the tables and chairs had been stored away, and fun decorations and hundreds of different colored balloons had been placed around the room.
In the center of the room was a big box of balloons that hadn't been blown up yet. The team leader instructed everybody to pick a balloon, blow it up, and write their name on it, but they had to be careful not to burst the balloon.
Although they were given a second chance if their first balloon popped, they were out of the game the second time round. In the end, about 30 team members wrote their names without their balloons popping. They were then asked to leave the room and, after five minutes, the team leader brought them back in and asked them to find the balloon with their name on it amongst the hundreds of other balloons in the room. After 15 minutes of searching, no one had found their balloon, and the team were told that they were then going to move on to the third round of the activity.
In this round, each team member was instructed to find any balloon with a name on it and then give that balloon to the person whose name was on it. Within two minutes, everybody had their own balloon. The team leader summarized the activity thus: “We are much more efficient when we are willing to share with each other and much better at problem solving when we are working together, not individually.”
Sometimes, members of teams create obstacles by focusing solely on their own pursuits and goals. Every member of the team should ask themselves on a regular basis what they are doing and what they can do for the team.
操作提示：通过题目后的下拉选项框选择正确答案。
1. This team building event was aimed at {A; B; C}.
A. helping these young, bright and enthusiastic employees become more concentrated on their work
B. making the team members know how to share information or solutions and cooperate with each other
C. building up team morale
2. This event was held in {A; B; C}.
A. a self-service restaurant
B. a coffee shop
C. a classroom
3. About how many team members were out of the second round of the activity？{A; B; C}
A. 30.
B. 35.
C. 5.
4. Which statement below is correct？{A; B; C}
A. In the second round, every one of the team had found their balloons after 15 minutes.
B. In the third round, the team members were asked them to find the balloon with their name on it amongst the hundreds of other balloons in the room.
C. In the third round, everybody had their own balloon with help from others within 2 minutes.
5. What was the event going to teach these employees？{A; B; C}
A. Sharing and cooperating with other team members is more efficient when they are working together.
B. Focusing solely on employees' own pursuits is not allowed in workplace.
C. Failure of teamwork is caused by individual.
第8题
The biggest mistake a workplace leader can make with office culture is failing to devise one at all. How do you know if your office culture is helping, or hurting, your employees, and as a result your bottom line？ Designing a thoughtful(周到的)office culture is so important for a new company. Here are some aspects where a leader should be careful not to make mistakes. A cohesive (和谐一致的) office culture starts at the top and is built with intention. Face book’s founder projects a laid -back vibe (氛围). That sets the tone for his $200 billion company, Where he visits weekly Q and A sessions from his staff, loads up the perks, and courts a young team that closely mirrors his target market, positioning Face book are especially designed for their wants and needs.
Strict dress code or early start time may seem like an easy way to build professionalism (职业化)in your workplace, but is there a good reason for it？ Strict requirements that work in a law office may erode the work ethic at a hip tech startup. Make sure to back up your rules with reason. For example, at Culture Studio, a T -shirt design and printing company, you’d better believe there’s no place for ties. Employees are encouraged to dress down in their brand’s merchandise or their competitors’ Leadership shouldn’t abandon culture development there. Good employees tend to be goaloriented over-achievers, so put your budget on that with team -building activities, contests, and incentives for the best. Think critically about the ideal employees for your team, what makes the tick, and how you can support them, within and outside of their role in the company’s goals.
Setting the tone for your workplace starts with each hire and at every level in the company. At digital marketing firm Mabbly, every hiring decision is made with the company’s vision in mind: a creative and young team of approachable(伸手可及的) guides that help clients to understand the seemingly mysterious world of PR public relations in this internet age.
26. What is the main topic of this article？
A. How to write business emails and memos.
B. How to design a thoughtful office culture.
C. How to set rules for employees to follow.
27. The example of Facebook is to show().
A. one should built a cohesive office culture on purpose
B. how you can use Q and A sessions from your staff
C. office culture must reflect your own wants and needs
28. It is suggested that one should()in the third paragraph.
A. set the tone for one’s company
B. drop strict dress code or early start time
C. back up office rules with reason
29. What does “put your budget on that” means in the fourth paragraph？() .
A. To withdraw the money.
B. To pay more attention to it.
C. To invest money and efforts.
30. Mabbly is targeted in().
A. helping clients to understand the PR world
B. attracting as many investments as possible
C. making a link between selling and buying
第9题
(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,
as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a
public limited company, for $200 million but the sale agreement stated that Norman would continue to operate
and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business
reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses
as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the
net minimum profit paid to Conquest would not be less than $15 million. (4 marks)
Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the
customers to a $30 discount on a subsequent room booking within three months of their stay. Historical
experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end
of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The
income from room sales for the year is $300 million and Norman is unsure how to report the income from room
sales in the financial statements. (4 marks)
Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants
have been received from government bodies and relate to the size of the hotel which has been built by the grant
assistance. The intention of the grant income was to create jobs in areas where there was significant
unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less
than $500 million. (4 marks)
Appropriateness and quality of discussion (2 marks)
Required:
Discuss how the above income would be treated in the financial statements of Norman for the year ended
31 May 2008.
