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[单选题]

The six states he won in 1988 are the same states in which he has yet to pull ahead of his （）.

A.achievement

B.opposition

C.opponent

D.proposal

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发布时间：2022-06-04

更多“The six states he won in 1988 are the same states in which he has yet to pull ahead of his （）.”相关的问题

第1题

An analyst has correctly recognized the nature of a deferred tax liability under U.S.G

AAP when he states that:

A. A permanent difference arises from undistributed earnings of an affiliate.

B. A temporary difference arises due to interest received from an investment in tax-exempt municipal bonds.

C. A temporary difference results from the use of straight-line depreciation for book purposes and an accelerated method for tax purposes.

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第2题

On 1 May 2008 Simon House purchased a derelict freehold house for ￡127,000. Legal fees of

￡1,800 were paid in respect of the purchase.

Simon then renovated the house at a cost of ￡50,600, with the renovation being completed on 10 August 2008. He immediately put the house up for sale, and it was sold on 31 August 2008 for ￡260,000. Legal fees of ￡2,600 were paid in respect of the sale.

Simon fi nanced the transaction by a bank loan of ￡150,000 that was taken out on 1 May 2008 at an annual interest rate of 6%. The bank loan was repaid on 31 August 2008.

Simon had no other income or capital gains for the tax year 2008–09 except as indicated above.

Simon has been advised that whether or not he is treated as carrying on a trade will be determined according to the six following ‘badges of trade’:

(1) Subject matter of the transaction.

(2) Length of ownership.

(3) Frequency of similar transactions.

(4) Work done on the property.

(5) Circumstances responsible for the realisation.

(6) Motive.

Required:

(a) Briefl y explain the meaning of each of the six ‘badges of trade’ listed in the question.

Note: You are not expected to quote from decided cases. (3 marks)

(b) Calculate Simon House’s income tax liability and his Class 2 and Class 4 national insurance contributions for the tax year 2008–09, if he is treated as carrying on a trade in respect of the disposal of the freehold house.(8 marks)

(c) Calculate Simon House’s capital gains tax liability for the tax year 2008–09, if he is not treated as carrying on a trade in respect of the disposal of the freehold house. (4 marks)

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第3题

Teeth have been a part of animals almost from the beginning of animal life. The first

animals to have teeth were fish. These sea creatures lived millions of years ago. They had many finely pointed teeth for grabbing food from the water. They were distant cousins of today’s sharks.The teeth of animals help them do certain jobs or eat certain kinds of foods. Elephants have two large teeth, called tusks, which they use for digging up plants or for fighting. Lions and tigers have long, sharp teeth for tearing apart other animals. Those of horses and cows are short and flat. They are used for grinding plants.People have three main kinds of teeth. They have teeth that cut, teeth that tear, and teeth that grind. When biting into a piece of fruit, people use their cutting teeth. When pulling a piece of meat from a bone, they use their tearing teeth. When nibbling on a fresh carrot, they use their grinding teeth.Every person grows two sets of teeth. The first set often begins to appear when a baby is about six months old. It lasts until the child is about six years old. Then the baby teeth fall out and the second teeth come in. This second set must last for the rest of a person’s life.It is important for people to take care of their teeth. They must eat the right foods. They should brush their teeth properly. Teeth should be checked twice a year by a dentist.

1.Fish have many () teeth for () food.

A.noticeable, catching

B.visible, grasping

C.sharp, snatching

D.fine, catching

2.Which of the following statements about teeth is true？()

A.Elephants have three large tusks

B.Teeth of horses and cows are short and sharp

C.The first set of teeth of a person often begins to appear when he is about six years

D.Sea creatures were the first animals having teeth

3.The word “nibble” in the third paragraph bears the meaning of ().

A.eating with small repeated bits

B.showing slight interest in something

C.taking hold of with a sudden rough movement

D.crushing into small pieces or into powder

4.From this passage we can draw a conclusion that ().

A.all the teeth have the same function

B.animals don’t try to protect their teeth

C.teeth are important both for human and animals

D.we should care our teeth and often have them checked

5.It is a piece of writing about ().

A.botany

B.animals

C.popular science

D.dentistry

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第4题

如果以W表示声波的功率，Wo表示基准功率，Lw表示声波的声功率级，那么 ()。

A. 如果以W表示声波的功率，Wo表示基准功率，Lw表示声波的声功率级，那么 ()。

B. 如果以W表示声波的功率，Wo表示基准功率，Lw表示声波的声功率级，那么 ()。

C. 如果以W表示声波的功率，Wo表示基准功率，Lw表示声波的声功率级，那么 ()。

D. 如果以W表示声波的功率，Wo表示基准功率，Lw表示声波的声功率级，那么 ()。

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第5题

During the 19th century, scientists found that when certain parts of the brain of a pe

rson were hurt, he would lose the power of doing certain things. And so people thought that each part of the brain does a different job. But modem research discovered that this is not so, for it is not easy to show exactly what each part of the brain does. In the past fifty years there has been a great increase in the amount of research done on the brain. Scientists have found out the way the brain works is not so simple as people in general may think. Chemists fell us that about 100 000 chemical changes take place in the brain every second. Some recent researches also suggest that we can remember everything that happens to us. We, may not be able to think of the things we have heard and seen, but it is kept there in the storehouse (宝库 ) of the human brain. Earlier scientists thought that is not true. As long as the brain is given plenty of exercise, it keeps its power. It has been proved that an old person who has always been active in the mind has a quicker mind than a young person who has only done physical work without using much of his brain.

1.In the 19th century, scientist found that a person would lose the power to do certain things()

A、when he got weaker in health

B、if certain parts of his brain were hurt

C、after he did a quite different job

D、when he grew older

2.Scientists today are still unable to show exactly()

A、what each part of the brain is doing

B、how many chemical changes take place in the brain each second

C、whether each part of the brain does the same job

D、which part of the brain is the most important

3.It has been found that one's brain usually works ()

A、faster when he is old

B、a little now and a little then

C、in a very simple way

D、more complicated than we thought

4.Which of the following is NOT true according to the text？()

A、Scientists are working hard at the researches on the brain.

B、As many as six million chemical changes take place in the brain every minute.

C、A young man doing physical labor is sure to have a much slower min

D、Even an old man may have a quick mind if his brain is given much exercise.

5.The more work we give to our brains()

A、the less result we will gain

B、the more work they are able to do

C、the weaker their power will get

D、the more tired they will feel

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第6题

利用SWOT矩阵可以帮助公司制定的财务战略主要有（）。

A.SO战略

B.WO战略

C.ST战略

D.WT战略

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第7题

SWOT分析模型中，“弥补自身不足，争取市场机会”是指（）。

A.SO战略

B.ST战略

C.WO战略

D.WT战略

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第8题

You have been appointed as deputy Chief Financial Officer to a large multinational pharmac

eutical company with trading interests in 24 countries in sub-Saharan Africa, South America and the Indian sub-continent. Your company also has important trading links with the United States, Malaysia and Singapore. There have been a number of issues arising in the previous six months which have impacted upon the company’s business interests.

(i) Following an investigation you discover that commissions were paid to a senior official in one country to ensure that the local drug licensing agency concerned facilitated the acceptance of one of your principal revenue earning drugs for use within its national health service.

(ii) You have discovered that an agent of your firm, aware that the licensing agreement might be forthcoming,

purchased several call option contracts on your company’s equity.

(iii) A senior member of the firm’s treasury team has been taking substantial positions in currency futures in order to protect the risk of loss on the translation of dollar assets into the domestic currency. Over the last 12 months significant profits have been made but the trades do not appear to have been properly authorised. You discover that a long position in 50, $250,000 contracts is currently held but over the last four weeks the dollar has depreciated by 10% and all the signs are that it will depreciate considerably more over the next two months.

(iv) One drug company has managed to copy a novel drug that you have just released for the treatment of various forms of skin cancer. You have patent protection in the country concerned but your company has not been able to initiate proceedings through the local courts. Contacts with the trade officials at your embassy in the country concerned suggest that the government has made sure that the proceedings have not been allowed to proceed.

The company’s chief financial officer has asked you to look into these issues and, with respect to (iv), any World Trade

Organisation (WTO) agreements that might be relevant, and to advise her on how the company should proceed in each case.

Required:

Prepare a memorandum advising the Chief Financial Officer on the issues involved and recommending how she should, in each case and in the circumstances, proceed.

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第9题

高炉直接还原度Rd=WOd/WO总其中WOd包括：（)。

A.铁的直接还原

B.脱硫反应

C.少量元素Si、Mn、P等氧化物的直接还原

D.碳酸盐分解出的CO2与C的反应

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第10题

We are going to learn （) this term.

A.book six

B.six book