Which of the following aspects i

参考答案：D

答案：B

解析：条件句可分为两类，一类为真实条件句，一类为非真实条件句。非真实条件句表示的是假设或实际可能性不大的甚至完全不可能发生的情况，故采用虚拟语气。

A选项中，if+主语+一般过去时表示与现在事实相反，为虚拟语气；B选项中，if引导的是一个一般现在时的条件状语从句，为真实条件句；C选项中，if+主语+had done表示与过去事实相反，为虚拟语气；D选项中，if+主语+should do表示与将来事实相反，为虚拟语气。题干意为：下列条件句中那个是真实条件，所以答案选B。

正确答案：A

38．答案为A  通过第二段...black is depressing可知黑色使人阴郁。

答案：B

解析：

答案：B

正确答案：A

正确答案：
(b) The tax implications of the proposed restructuring of the Rapier Ltd group
(i) Immediate implications
Corporation tax
Rapier Ltd and its subsidiaries are in a capital gains group as Rapier Ltd owns at least 75% of the ordinary share capital
of each of the subsidiary companies. Any non-exempt items of plant and machinery owned by the subsidiaries will
therefore be transferred to Rapier Ltd at no gain, no loss.
No taxable credit or allowable debit will arise on the transfer of the subsidiaries’ goodwill to Rapier Ltd because the
companies are in a capital gains group.
The trading losses brought forward in Dirk Ltd will be transferred with the trade to Rapier Ltd as the effective ownership
of the three trades will not change (Rapier Ltd owns the subsidiaries which own the trades and, following the
restructuring, will own the three trades directly). The losses will be restricted to being offset against the future trading
profits of the Dirk trade only.
There will be no balancing adjustments in respect of the plant and machinery transferred to Rapier Ltd. Writing down
allowances will be claimed by the subsidiaries in respect of the year ending 30 June 2007 and by Rapier Ltd in respect
of future periods.
Value added tax (VAT)
No VAT should be charged on the sales of the businesses to Rapier Ltd as they are outside the scope of VAT. This is
because the trades are to be transferred as going concerns to a VAT registered person with no significant break in trading.
Switch Ltd must notify HM Revenue and Customs by 30 July 2007 that it has ceased to make taxable supplies.