ased during the Great Depression.()
此题为判断题(对,错)。
A.Light List
B.Notice to Mariners
C.On the chart
D.Coast Pilot
A、average method
B、LIFO method
C、FIFO method
D、can not tell without more information
This view, 【B7】 is generally thought to be wrong. Specialists 【B8】 history and economics, have 【B9】 two things: that the period from 1650 to 1750 was 【B10】 by great poverty, and that industrialization certainly did not worsen and may have actually improved the conditions for the majority of the populace.
【B1】
A.admitted
B.believed
C.claimed
D.predicted
B、They contain mixed values; some items are at current values and some are at out of date values
C、They understate assets and overstate profit
D、They overstate gearing in the statement of financial position
B.R4CSB attribute is unique during a certain period of time. In other words, if it is configured to STM-1 rate, then STM-4 is not supported.
C.At STM-4 rate, only port 1 works while other ports don't.
D.If there is only one service in the line card, clock source can be configured later. If there are multiple services, including structured service, clock must be set before the services.
Ashura has been employed by Rift plc since 1 January 2013. She has also been self-employed since 1 July 2015, preparing her first accounts for the nine-month period ended 5 April 2016. The following information is available for the tax year 2015–16:
Employment
(1) During the tax year 2015–16, Ashura was paid a gross annual salary of £56,200.
(2) On 1 January 2016, Ashura personally paid two subscriptions. The first was a professional subscription of £320 paid to an HM Revenue and Customs’ (HMRC’s) approved professional body. The second was a subscription of £680 to a health club which Ashura regularly uses to meet Rift plc’s clients. Ashura was not reimbursed for the costs of either of these subscriptions by Rift plc.
(3) During the tax year 2015–16, Ashura used her private motor car for business purposes. She drove 3,400 miles in the performance of her duties for Rift plc, for which the company paid her an allowance of 55 pence per mile.
(4) During the tax year 2015–16, Ashura contributed £2,800 into Rift plc’s HMRC registered occupational pension scheme and £3,400 (gross) into a personal pension scheme.
Self-employment
(1) Ashura’s tax adjusted trading loss based on her draft accounts for the nine-month period ended 5 April 2016 is £3,300. This figure is before making any adjustments required for:
(i) Advertising expenditure of £800 incurred during January 2015. This expenditure has not been deducted in calculating the loss of £3,300.
(ii) The cost of Ashura’s office (see note (2) below).
(iii) Capital allowances.
(2) Ashura runs her business using one of the five rooms in her private house as an office. The total running costs of the house for the nine-month period ended 5 April 2016 were £4,350. No deduction has been made for the cost of the office in calculating the loss of £3,300.
(3) On 10 June 2015, Ashura purchased a laptop computer for £2,600.
On 1 July 2015, Ashura purchased a motor car for £19,200. The motor car has aemission rate of 137 grams per kilometre. During the nine-month period ended 5 April 2016, Ashura drove a total of 8,000 miles, of which 2,500 were for self-employed business journeys.
Other information
Ashura’s total income for the previous four tax years is as follows:
Required:
(a) State TWO advantages for Ashura of choosing 5 April as her accounting date rather than a date early in the tax year such as 30 April. (2 marks)
(b) Calculate Ashura’s revised tax adjusted trading loss for the nine-month period ended 5 April 2016. (6 marks)
(c) Explain why it would not be beneficial for Ashura to claim loss relief under the provisions giving relief to a loss incurred in the early years of trade. Note: You should assume that the tax rates and allowances for the tax year 2015–16 also applied in all previous tax years. (2 marks)
(d) Assuming that Ashura claims loss relief against her total income for the tax year 2015–16, calculate her taxable income for this tax year. (5 marks)
You do not remain at this deep fourth stage all night along, but instead about 80 minutes after you fall into slumber, your brain activity level will increase again slightly. The delta rhythm will disappear, to be replaced by the activity pattern of brain waves. Your eyes will begin to dart around under your closed eyelids as if you were looking at something occurring in front of you. This period of rapid eye movement lasts for some 8 to 15 minutes and is called REM sleep. It is during REM sleep that most dreams seem to occur.
Provided that you do not wake up during the first REM sleep period, your body will soon relax again, your breathing will grow slow and regular once more, and you will slip gently back from stage 1 to stage 4 sleep — only to rise once again to the surface of near consciousness some 80 minutes later.
Which of the following does the passage mainly discuss?
A.Scientific methods of studying sleep.
B.Why humans require sleep.
C.The phases of sleep.
D.Why dreams occur during REM sleep.
For every course that he follows a student is given a grade, which is recorded, and the record is available for the student to show to prospective employers. All this imposes a constant pressure and strain of work, but in spite of this some students still find time for great activity in student affairs. Elections to positions in student organizations amuse much enthusiasm. The effective work of maintaining discipline is usually performed by students who advise the academic authorities. Any student who is thought to have broken the rules, for example, by cheating has to appear before a student court. With the enormous numbers of students, the operation of the system does involve a certain amount of activity. A student who has held one of these positions of authority is much respected and it will be of benefit to him later in his career.
Normally a student would at least attend ______ classes each week.
A.36
B.12
C.20
D.15
difficult time to live. Many countries fought for the power and riches of the newly discovered Americas. Men introduced new ideas which demanded great changes in older ideas. Despite these problems and possibly because of them , wonderful things were done by the greatest of men.
It is indeed difficult to know why in some periods you find many men of genius while in others you may find few. The "Age of Genius", however, produced some of the greatest thinkers, painters, authors, and scientists.
In Italy during the High Renaissance (文艺复兴), a period of the "Age of Genius", three famous painters started their work. They were Leonardo da Vinci, Michelangelo and Raphael.
Leonardo da Vinci is famous not only for his beautiful pain tings but also for his talent in the sciences. One of his best - known painting is the "Mona Lisa." Michelangelo was also a man of many talents. He was an artist; he wrote poems; he drew plans for buildings; and he worked with other forms of art. His best- known work is the painting on the ceiling of the Sistine Chapel in Rome (罗马西斯教堂).
Raphael was known for his painting. He made well-balanced pictures out of many different actions.
1. Another name for the 16th century is the ________.
A. Classical A ge
B. Middle Ages
C. "Age of Genius"
D. Age of Renaissance
2. To know why in some periods you find many intelligent men and few in other is __________.
A. an easy thing to do
B. a very difficult thing to do
C. not important
D. unneces sary
3. Which of the following statements is implied in the first paragraph of the passage?
A. Geniuses are born talented.
B. Geniuses are often produced in the same age.
C. Fighting for the riches of the newly - discovered Americas produced geniuses.
D. A period during which new ideas were replacing older ideas might produce geniuses.
4. _________ is famous for his paintings and for his talent in science.
A. Raph ael
B. Leonardo da Vinci
C. Michelangelo
D. Mona Lisa
5. Michelangelo is known for __________.
A. his Mona Lisa
B. his paintings in Sistine Chapel
C. his well-balanced pictures
D. his contributions to science