单选题If the Irish expect to enjoy the 5% of reduction at prices, they should ______.A pay the Japanese at least ￡1,000B order 1,000 pounds of batteries in weightC order￡1,000 worth batteries at leastD pay the Japanese ￡1,000 ahead
题目
pay the Japanese at least ￡1,000
order 1,000 pounds of batteries in weight
order￡1,000 worth batteries at least
pay the Japanese ￡1,000 ahead
相似考题
参考答案和解析
事实细节题。文中第二段倒数第二句“The new prices are for the least orders of l, 000 pounds and will begin from January 1.”可知，新的价格是基于订购至少1000英镑之上的，故C项正确。
更多“单选题If the Irish expect to enjoy the 5% of reduction at prices, they should ______.A pay the Japanese at least ￡1,000B order 1,000 pounds of batteries in weightC order￡1,000 worth batteries at leastD pay the Japanese ￡1,000 ahead”相关问题
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第1题：
(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve the
estimated return on their investment of ￡1,900,000. (8 marks)
正确答案：
(b) (i) The directors of GWCC might consider any of the following specific actions in order to improve the return on the
investment:
– Attempt to raise the selling price of the Mighty Ben cake to Superstores plc. Much will depend on the nature of the
relationship in terms of mutuality of trust and co-operation between the parties. If Superstores plc are insistent on
a launch price of ￡20·25 and a mark-up of 35% on its purchase price from GWCC then this is likely to be
unsuccessful.
– Attempt to reduce the material losses in the first 600 batches of production via improved process control.
– Attempt to negotiate a retrospective rebate based on volumes of packaging purchased.
– Improve the rate of learning of the hand-skilled cake decorators via a more intensive training programme and/or
altering the flow of production.
– Undertake a thorough review of all variable overheads which have been absorbed on the basis of direct labour
hours. It might well be the case that labour is not the only ‘cost driver’ in which case variable overheads might be
overstated.
– Undertake a thorough review of all fixed overheads to ensure that they are specific to the production of the Mighty
Ben cake.
– Adopt a ‘value engineering’ approach in order to identify ‘non value added’ features/aspects of the product or
processes used to produce it. This would have to be done in conjunction with Superstores plc, but might end in a
‘win-win’ scenario.
– Ensure that all overhead expenditure will be incurred in the most ‘economic’ manner. -
第2题：
6 Alasdair, aged 42, is single. He is considering investing in property, as he has heard that this represents a good
investment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, Beezer
Limited, whose year end is 31 December.
Beezer Limited was formed on 1 May 1998 with ￡1,000 of capital issued as 1,000 ￡1 ordinary shares, and traded
until 1 January 2005 when Alasdair sold the trade and related assets. The company’s only asset is cash of
￡120,000. Alasdair wants to extract this cash from the company with the minimum amount of tax payable. He is
considering either, paying himself a dividend of ￡120,000, on 31 March 2006, after which the company would have
no assets and be wound up or, leaving the cash in the company and then liquidating the company. Costs of liquidation
of ￡5,000 would then be incurred.
Since Beezer Limited ceased trading, Alasdair has been taken on as a partner at a marketing firm, Gallus & Co. He
estimates his profit share for the year of assessment 2005/06 will be ￡30,000. He has not made any capital disposals
in the current tax year.
Alasdair wishes to reinvest the cash extracted from Beezer Limited in property but is not sure whether he should invest
directly in residential or commercial property, or do so via some form. of collective investment. He is aware that Gallus
& Co are looking to rent a new warehouse which could be bought for ￡200,000. Alasdair thinks that he may be able
to buy the warehouse himself and lease it to his firm, but only if he can borrow the additional money to buy the
property.
Alasdair has a 25% shareholding in another company, Glaikit Limited, whose year end is 31 March. The remaining
shares in this company are held by his friend, Gill. Alasdair is considering borrowing ￡15,000 from Glaikit Limited
on 1 January 2006. He does not intend to pay any interest on the loan, which is likely to be written off some time
in 2007. Alasdair does not have any connection with Glaikit Limited other than his shareholding.
Required:
(a) Advise Alasdair whether or not a dividend payment will result in a higher after-tax cash sum than the
liquidation of Beezer Limited. Assume that either the dividend would be paid on 31 March 2006 or the
liquidation would take place on 31 March 2006. (9 marks)
Assume that Beezer Limited has always paid corporation tax at or above the small companies rate of 19%
and that the tax rates and allowances for 2004/05 apply throughout this part.
正确答案：
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第3题：
合同中订有品质与数量条款,正确的应是()。A.白糁米:碎粒25%.水分15%.1,000公吨士2%
B.白糁米:碎粒(最高)25%.水分(最高)15%.1,000公吨士2%
C.白糁米:碎粒(最高)25%.水份(最高)15%.约1,000公吨
D.白糁米:碎粒25%.水份(最高)15%.约1,000公吨
参考答案：B
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第4题：
YouworkasadatabaseadministratorforCertkiller.com.TheUNDO_RETENTIONparameterinyourdatabaseissetto1000andundoretentionisnotguaranteed.Whichstatementregardingretentionofundodataiscorrect?()A.Undodatabecomesobsoleteafter1，000seconds.
B.Undodatagetsrefreshedafter1，000seconds.
C.Undodatawillbestoredpermanentlyafter1，000seconds.
D.Committedundodatawouldberetainedfor1，000secondsiffreeundospaceisavailable.
E.UndodatawillberetainedintheUNDOtablespacefor1，000seconds，thenitgetsmovedmovedtotheTEMPORARYtablespacetoprovidereadconsistency.
参考答案：D
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第5题：
Her family have contributed 1,000 pounds（）the fund.
- A、on
- B、for
- C、to
- D、with
正确答案:C -
第6题：
一个大约有1，000人的与制造业相关企业所携带的风险最可能有：（）
- A、10多种
- B、20~50种
- C、50~1，000种
- D、大于1，000种
正确答案:D -
第7题：
You work as a database administrator for Certkiller .com. The UNDO_RETENTION parameter in your database is set to 1000 and undoretention is not guaranteed. Which statement regarding retention of undo data is correct？（）
- A、Undo data becomes obsolete after 1，000 seconds.
- B、Undo data gets refreshed after 1，000 seconds.
- C、Undo data will be stored permanently after 1，000 seconds.
- D、Committed undo data would be retained for 1，000 seconds if free undo space is available.
- E、Undo data will be retained in the UNDOtablespacefor 1，000 seconds， then it gets movedmovedto the TEMPORARYtablespaceto provide read consistency.
正确答案:D -
第8题：
单选题Her family have contributed 1,000 pounds（）the fund.Aon
Bfor
Cto
Dwith
正确答案： A解析： 暂无解析 -
第9题：
单选题How much should you at least pay if your family (five persons, including an elderly person, two adults and the ten-year-old twins) visit the park? ______A￡24.50.
B￡25.50.
C￡26.50.
D￡27.50.
正确答案： D解析：
逻辑计算题。本题需要简单计算。题目中问的是最少付多少钱。根据表格内容可知，他们可以买家庭票(两个大人+两个小孩)，20英镑，然后再买一张老年人票5.5英镑，因此他们最少只需付25.5英镑，故选B项。 -
第10题：
单选题Which is NOT the reason of reduction of the price at 5 percent?AThe Japanese producer holds a large quantity of stores and can’t sell them out.
BThe Japanese have improved their production means.
CThey can turn out more products.
DThey expect to go on dealing with the Irish in the coming year.
正确答案： D解析：
判断推理题。文章提到，公司有能力立即大批量的生产，而不是说由于库存过多，卖不出去才迫于降价的。故A项不符合原文意思。由关键词reduced 5 percent定位文中第二段所给出原因：Improved ways of production; turn out more products; and look forward to supplying you in the new year at the new prices。可排除其余三项。 -
第11题：
单选题If your prices are favorable, we would like to order 1,000 cases____ you.Ato
Bwith
Cfor
Don
正确答案： D解析： 暂无解析 -
第12题：
单选题Breeze公司的边际收益为$4，000，固定成本为$1，000。如果总的边际收益增加$1，000，那么营业收益将？（）A增加超过$1，000.
B增加$1，000.
C保持不变
D减少$1，000.
正确答案： D解析： 试题解析： 利润的变化等于增加的边际贡献$1，000 -
第13题：
(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had
hoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,
and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to
31 March 2008.
In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was
given to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,
and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.
He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (after
indexation of ￡249 and taper relief of ￡975).
Required:
(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)
正确答案：
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第14题：
4 (a) For this part, assume today’s date is 1 March 2006.
Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company
that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,
and commenced trading on the same day. The business has been successful, and the company has accumulated
a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have
received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two
alternative methods of payment for the purchase of their shares:
(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.
(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.
Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer
terms is that Bill and Ben would be retained as employees of the company on the same salary.
Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.
Required:
(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March
2006 will result in the highest after tax cash amount for Bill and Ben:
(1) payment of a dividend, or
(2) payment of a salary bonus.
You are not required to consider the corporation tax (CT) implications for Flower Limited in your
answer. (5 marks)
正确答案：
As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue. -
第15题：
TheUNDO_RETENTIONparameterinyourdatabaseissetto1000andundoretentionisnotguaranteed.Whichstatementregardingretentionofundodataiscorrect?()A.Undodatabecomesobsoleteafter1，000seconds.
B.Undodatagetsrefreshedafterevery1，000seconds.
C.Undodatawillbestoredpermanentlyafter1，000seconds.
D.Committedundodatawouldberetainedfor1，000secondsiffreeundospaceisavailable.
E.UndodatawillberetainedintheUNDOtablespacefor1，000seconds，thenitgetsmovedtotheTEMPORARYtablespacetoprovidereadconsistency.
参考答案：D
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第16题：
Her family have contributed 1,000 pounds（）the fund.
Aon
Bfor
Cto
Dwith
C
略 -
第17题：
Breeze公司的边际收益为$4，000，固定成本为$1，000。如果总的边际收益增加$1，000，那么营业收益将？（）
- A、增加超过$1，000.
- B、增加$1，000.
- C、保持不变
- D、减少$1，000.
正确答案:B -
第18题：
If your prices are favorable, we would like to order 1,000 cases____ you.
- A、to
- B、with
- C、for
- D、on
正确答案:B -
第19题：
The UNDO_RETENTION parameter in your database is set to 1000 and undo retention is not guaranteed. Which statement regarding retention of undo data is correct？（）
- A、Undo data becomes obsolete after 1，000 seconds.
- B、Undo data gets refreshed after every 1，000 seconds.
- C、Undo data will be stored permanently after 1，000 seconds.
- D、Committed undo data would be retained for 1，000 seconds if free undo space is available.
- E、Undo data will be retained in the UNDO tablespace for 1，000 seconds，then it gets moved to the TEMPORARY tablespace to provide read consistency.
正确答案:D -
第20题：
单选题A￡7.5.
B￡6.
C￡12.
D￡15.
正确答案： A解析：
对话中提到Guitarrini的票每张7.5英镑。他们一共需要买两张票，因此他们共需要出15英镑。 -
第21题：
单选题The UNDO_RETENTION parameter in your database is set to 1000 and undo retention is not guaranteed. Which statement regarding retention of undo data is correct？（）AUndo data becomes obsolete after 1，000 seconds.
BUndo data gets refreshed after every 1，000 seconds.
CUndo data will be stored permanently after 1，000 seconds.
DCommitted undo data would be retained for 1，000 seconds if free undo space is available.
EUndo data will be retained in the UNDO tablespace for 1，000 seconds，then it gets moved to the TEMPORARY tablespace to provide read consistency.
正确答案： E解析： 暂无解析 -
第22题：
单选题How much must Michael pay a year to be a member of the sports center?A￡14
B￡30
C￡50
正确答案： B解析：
在被问到收费标准时，女孩指出“15到18岁的人会费为一年50英镑，15岁以下的人会费为一年30英镑”，接着Michael提到”…that’s good because I’m still 14”，可见他若想成为该体育中心的会员，一年必须缴纳30英镑。 -
第23题：
单选题车辆走合期里程一般规定为（）.A必须高于1，500公里
B1，000公里～1，500公里，不得低于1，000公里
C500公里～1，000公里，不得低于500公里
正确答案： B解析： 暂无解析