happy; loss
sorry; fortune
pleased; profit
sad; benefit
第1题：
A.faith
B.faithful
C.faithfully
D.helpful
第2题：
4 Assume today’s date is 5 February 2006.
Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,
who is a UK resident, but who worked briefly in Germany. They have no children.
The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company
in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the
American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior
to her arrival in the UK.
Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice
stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE
for the tax tear 2005/06.
Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of
￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to
invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.
Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German
translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000
(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.
Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales
will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of
￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up
to 31 March 2006.
Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and
is unsure what is required of her in this respect.
Required:
(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of
assessment 2005/06, together with the basis on which her income and gains of that year will be subject to
UK taxation. (3 marks)
第3题：
Last week Polly decided to give up her job. She is fed up with it, she finds it boring and she wants to change her career. Her employers, 慙ucky Shops? are not too bad. They give her quite good benefits, such as free lunches and paid holidays, but she does not get on with her boss. Her salary is quite good, but, because she is not happy, she wants to look for something else. Last Saturday she talked about it with David and Xiaoyan. They agreed with her. They said she should resign and try another career, so she took action. She looked at advertisements in the paper and picked out three jobs that looked interesting. She had to write out her CV to apply for a job, and she did that on Wednesday evening. Xiaoyan helped her with it. She has a lot of experience of selling and good business training but is worried about her lack of experience in some areas.
(1). Polly has decided to ask for a higher salary.
A、 Right
B、Wrong
(2). She doesn’t like her boss.
A、 Right
B、Wrong
(3). Her friends agreed that she should resign.
A、 Right
B、Wrong
(4). She has experience of teaching.
A、 Right
B、Wrong
(5). She’s worried about her lack of experience in some areas.
A、 Right
B、Wrong
第4题：
A. when
B. as
C. where
D. if
第5题：
一What does your English teacher look like?
一__________
A. She likes singing.
B. She looks sad.
C. She likes to stay with us.
D. She looks much like her mother
第6题：
With so many people to care about her, she feels very happy.
第7题：
9．—_________ does she like blue?
—Because the color makes her happy．
A．When
B．Why
C．How
D．Where
第8题：
A.expression
B.color
C.feelings
D.way
第9题：
第10题：
One day a woman got into her car and started driving home after work.Suddenly, she saw a yellow car behind her.The driver was a man.When she turned left, the yellow car turned left.When she turned right, the yellow car turned right, (1) When she stopped at the traffic lights, the yellow car stopped(2)her.The woman was afraid,so she drove quickly to the police station.She was very surprised when she found the car stopped behind her.At that time, a young man was standing outside the police station.The woman was very happy to see him.She knew that he was a policeman because he was (3)a police uniform. She jumped out of her car and ran to the policeman.She asked him to arrest the man in the yellow car, so the policeman walked to the man
The man didn' t try to run(4)when he saw the policeman He just smiled and said to the woman."I want to give this purse ack to you, madam.I think you (5) it on the street.”(完型填空)
A.Wearing
B.Behind
C.Too
D.Dropped
E.Away