If a customer wants to draw cash with a cheque for himself at his own branch, what he needs to do is to write "pay cash" between the parallel lines.
A．Right
B．Wrong
C．Doesn't say
第1题：
27． Jack didn't like to ________ when he was a student．
A． write compositions
B． do his homework
C． do the housework
D．learn science or biology
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.
第3题：
A.would always stick
B.will always stick
C.should always stick
D.must always stick to
第4题：
听力原文：W: Did you hear about Mr. William's case last week?
M: Yes. It's too terrible. As a matter of fact, he should not issue an open cheque in favor of a third party. Anyone who holds it would present it to the paying bank and obtain cash against it.
Q: What happened to Mr. Williams?
(16)
A．He lost a cheque and the thief cashed it.
B．He opened a cheque account.
C．A thief stole the money from the bank.
D．He cashed the cheque but the money was stolen by a thief.
第5题：
听力原文：M: I don't know why the man there said he couldn't pay my cheque.
W: Let me see. Yes. You draw your cheque in lead-pencil. It is not recognized in the bank. You should draw it in ink.
Q: What is the woman's suggestion?
(16)
A．Returning the cheque.
B．Drawing the cheque in ink.
C．Drawing the cheque in lead-pencil.
D．Going to the paying bank.
第6题：
24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn
第7题：
When my grandfather died, I discovered that he had left me some money in his ______.
A. savings
B. will
C. credit card
D. cash machine
第8题：
A、Trade discount
B、Cash discount
C、Quality discount
第9题：
When we talk about intelligence we do not mean the ability to get good scores on certain kinds of tests or even the ability to do well in school. By intelligence we mean a way of living and behaving, especially in a new situation. If we want to test intelligence, we need to find out how a person acts instead of how much he knows to do.
For example, when in a new situation, an intelligent person thinks about the situation, not about himself or what might happen to him. He tries to find out all he can do, and then he acts immediately and tries to do something about it. He probably isn’t sure how it all works out, but at least he tries. And if he cannot make things work out right, he doesn’t feel ashamed that he failed, he just tries to learn from his mistakes. An intelligent person, even if he is very young, has a special outlook in life, a special feeling about life, and a special way of how he fits into it.
If you look at children, you’ll see a great difference between what we call ”bright” children and “not bright” children. They are actually two different kinds of people, not just the same kind with different amounts of intelligence. For example, the bright child really wants to find out about life—he tries to get in touch with everything around him. But the unintelligent child keeps more to himself and his own dream world; he seems to have a wall between him and life in general
1、According to this passage, intelligence is the ability to______.
A、work by oneself do well in any
B、situation
C、know what is right and wrong
D、adapt oneself to a new situation
2、In a new situation, an intelligent person ____________.
A、knows more about what might happen to him
B、is well-prepared for his action
C、pays greater attention to the situation
D、completely ignores himself
3、If an intelligent person failed, he would ________
A、feel ashamed about the failure
B、learn from his experiences
C、find out what he can’t do
D、make sure what’s wrong with
his outlook in life
4、An intelligent child ________
A、learns more about himself
B、shows interest in things around him
C、studies everything that may be interesting
D、looks down upon unintelligent children
5、Why does an unintelligent child seem to have a wall between him and life in general?
A、Because he can hardly see the outside world.
B、Because life is far away from him.
C、Because he knows nothing about life in general.
D、Because he has little interest in things around himself.
第10题：
If an "open" cheque falls into some unauthorized person's hand, he can cash it immediately and the bank is not able to trace him.
A．Right
B．Wrong
C．Doesn't say