How is NIC tea

How do you think of the theme of our event?()

A. It's pretty good.

B. I feel so sorry about that.

C. I'd like to have some tea.

There are four basic steps to selecting quality tea.

1.Observe.Good or fresh tea is bright in colour and tight in shape, but poor tea is loose and dull.The leaves should be dry enough to make a rustling noise in the palm.

2.Smell.The fragrance of the tea should be pure without a burnt taste or sour smell.Good tea, especially fresh tea, has a natural aroma like orchid or jasmine while poor tea smells stale.

3.Taste.You can taste the leaves by chewing them carefully.Good tea leaves have a fresh mellowness.You can also infuse some tea to see if the leaves extend smoothly and sink slowly to the bottom.Good tea liquor is emerald green or golden.It has a little bitterness with a lasting sweet aftertaste.Stale tea liquor has an unpleasant smell and is dark brown in colour.

4.See the infused tea leaves.The infused tea leaves should be even without impurity.

After you buy good tea, keep it in a dry, cool place and avoid direct sunshine.An airtight container is a good choice.Avoid putting teas of different aromas too close.

Choose the best answer A, B, C or D to complete each statement based on Passage B.

16.The colour of good or fresh tea should be _____.

A.dark

B.brown

C.dull

D.bright

17.The fragrance of tea should be _____ without a burnt taste or sour smell.

A.pure

B.natural

C.fresh

D.bitter

18._____ tea liquor has an unpleasant smell and is dark brown in colour.

A.Stale

B.Fresh

C.Quality

D.Good

19.The infused tea leaves should be _____ without impurity.

A.natural

B.sweet

C.bitter

D.even

20.Good tea must be kept in a _____.

A.dry and cold place

B.dry and cold place with a little sunshine

C.dry and cool place with direct sunshine

D.dry and cool place without direct sunshine

(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising on

the grant to and exercise by an employee of an option to buy shares in an unapproved share option

scheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’s

case. (8 marks)

Tea drinking is very popular in China.It is frequently discussed in poems and novels and appears in paintings.Tea also plays an important role in Chinese daily life.It is a custom to make tea for guests.People like to drink tea when they get together.Young people show respect to their elders by offering a cup of tea.In the traditional Chinese marriage ceremony, both the bride and groom kneel in front of their parents and serve them tea as an expression of gratitude.

Tea drinking habits vary in different parts of China.People from different regions favour different types of tea.Tea drinking methods are also different.In the north of China, people like to drink tea with a bowl or a glass.Those in the south of China enjoy tasting tea with cultural tea sets.

Tea culture in China is very different from that of other countries.In the West, tea with sugar and milk may be served with desserts.An example of western tea culture is afternoon tea.Tea ceremonies also differ among eastern countries, such as the Japanese or Korean tea ceremony.

Decide each statement is T (true) or F (false) based on Passage A.

1.Making tea for guests is a western custom.

2.The bride and bridegroom kneel to serve tea to their parents in the modern Chinese marriage ceremony.

3.People in the north of China enjoy drinking tea with a bowl.

4.The westerners may drink tea served with sugar and milk.

5.Tea ceremonies among eastern countries are the same.

Is it the different types of tea plants that determine the colour and aroma of tea? The answer is no.Actually, it is the processing of tea that finally decides the tea types.For example, black tea requires 100% oxidation and green tea requires almost no oxidation.So tea processing is quite an important factor in the production of tea.Anyway, the normal processing of tea includes the following four basic steps:

1.New leaves are spread in order to reduce water content until they are pliable enough to be rolled.This process is called withering.

2.The second step is rolling the withered leaves.Oils and extra moisture are released.This process can be done with machinery or by hand.

3.The third step is called oxidation or fermentation.In this process the leaves turn from green to bright copper in colour.This step decides what type of tea we want.

4.The last step is drying the leaves to stop the oxidation process.The leaves should be dried thoroughly without burning.

Decide each statement is T (true) or F (false) based on Passage B.

6.The processing of tea decides the tea types.

7.Green tea requires a little oxidation.

8.Withering makes the tea leaves release oils and water.

9.Rolling the withered leaves can be done only with machinery.

10.Burning the leaves is the last step of tea processing.

“请问您要红茶吗?”用英语最妥当的表述是()。

A、Would you like green tea?

B、Would you like jasmine tea?

C、Would you like oolong tea?

D、Would you like black tea?

There are mainly six types of tea in the traditional Chinese concept, namely, black tea, green tea, white tea, oolong tea, yellow tea and dark tea.

Black tea is fully fermented, so its leaves and tea soup are red.The flavour and aroma of black tea are rich and robust with a little bitterness.Famous black tea includes Qimen black tea, Tanyang Gongfu, etc.

Green tea is non-fermented and the tea soup is green.It has a more delicate and fresher flavour than black tea.Famous green tea includes West Lake Longjing Tea, Bi Luo Chun Tea, etc.

White tea, originated in Fujian Province, is probably the rarest tea.It is slightly fermented, just left to dry as it is.White tea has a lighter colour than other types of tea with a subtle flavor.

One of the most famous white teas is White Tip Silver Needle.

Oolong tea is partially fermented and has the most difficult tea processing.The result is a distinctive flavour, which combines the freshness of green tea and the mellowness of black tea.Famous oolong tea includes Tie Guan Yin, Da Hong Pao, etc.

Yellow tea is relatively unknown.It is fermented.In the tea processing, the leaves are mounded and dried by the heat of fermentation.The flavour is close to green and white teas.Famous yellow tea includes Junshan Yinzhen, Huoshan Huangya, etc.

Dark tea is post-fermented, which gives the leaves a dark black colour.The tea soup has a strong aroma with a thick and robust flavour.Famous dark tea includes Hunan dark tea, Yunnan Pu-erh tea, etc.

Choose the best answer A, B, C or D to complete each statement based on Passage B.

11._____ tea is non-fermented.

A.Yellow

B.Green

C.Black

D.White

12._____ tea is slightly fermented and the rarest kind of all.

A.Green

B.White

C.Yellow

D.Black

13._____ tea is partially fermented and combines the freshness of green tea and the mellowness of black tea.

A.White

B.Black

C.Yellow

D.Oolong

14.The flavour of _____ tea is similar to green and white teas.

A.white

B.black

C.yellow

D.oolong

15.The soup of _____ tea has a strong aroma with a thick flavour.

A.white

B.black

C.yellow

D.dark

We're going to _____ with _____ today, aren't we?

A. the tea…the Smiths

B. tea…those Smiths

C. a tea…a Smith

D. tea…the Smiths

Tea drinking is a habit that greatly benefits mankind.It enables people to drink the amount of water necessary for the body.Drinking it hot warms the stomach, sooths and refreshes the inner man, and acts as an aid to digestion.

Research has shown that drinking tea may help to protect against heart disease, stroke, diabetes and certain cancers, slow down aging and strengthen the immune system.It can also encourage weight loss and improve oral health.It is believed that many other health benefits of different types of tea will be discovered in the future.That will be an exciting time for tea drinkers.

A few tips are provided to get the most out of tea drinking and avoid its side effects on health:

1.Drink a cup of tea a few times a day.In green tea drinking cultures, the usual amount is three cups per day.

2.To bring out the catechins in tea, allow it to steep for three to five minutes.

3.Drink freshly brewed tea.

4.Give tea several minutes to cool off before sipping.

5.Drink tea between meals.

Choose the best answer A, B, C or D to complete each statement based on Passage B.

26.Tea drinking is a ______ habit.

A.bad

B.harmful

C.healthy

D.unhealthy

27.Drinking tea has ______ health benefits.

A.no

B.a few

C.few

D.many

28.Many health benefits of different types of tea _____ known.

A.were

B.are

C.will be

D.have been

29.It is good to drink _____ of green tea per day.

A.a cup

B.two cups

C.three cups

D.several cups

30.It is good to drink tea _____.

A.before meals

B.after meals

C.between meals

D.at meals

– What would you like for drink? -- _____________.

A、I like tea.

B、I drink tea.

C、I have a cup of tea.

D、I’d like a cup of tea.