The multinational corporation is making a take-over __________ for a property company.A.application B.bid C.proposal D.suggestion

题目

The multinational corporation is making a take-over __________ for a property company.

A.application
B.bid
C.proposal
D.suggestion

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第1题：

(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its

input tax. (3 marks)

Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007

will continue to apply for the foreseeable future.

– you should ignore indexation allowance.

正确答案：
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax.

第2题：

ORGANIZING A BUSINESS IN DIFFERENT WAYS Businesses are structured in different ways to meet different needs. The simplest form. of business is called an individual or sole proprietorship. The proprietor owns all of the property of the business and is responsible for everything. Another kind of business is a partnership. Two or more people go into business together. An agreement is usually needed to decide how much of the partnership each person controls. One kind of partnership is called a limited liability partnership. These have full partners and limited partners. Limited partners may not share as much in the profits, but they also have less responsibility for the business. Doctors, lawyers and accountants often form. partnerships to share their risks and profits. A husband and wife can form. a business partnership together. Partnerships exist only for as long as the owners remain alive. The same is true of individual proprietorships. But corporations are designed to have an unlimited lifetime. A corporation is the most complex kind of business organization. Corporations can sell stock as a way to raise money. Stocks represent shares of ownership in a company. Investors who buy stock can trade their shares or keep them as long as the company is in business. A corporation is recognized as an entity-its own legal being, separate from its owners. A board of directors controls corporate policies. The directors appoint top company officers. The directors might or might not hold shares in the corporation. Corporations can have a few major shareholders, or ownership can be spread among the general public. But not all corporations are traditional businesses that sell stock. Some non-profit groups are also organized as corporations.

1. This passage is mainly about ().

A. why different forms of business run

B. when different forms of business raise money

C. how different forms of business are organized

2. What is usually needed to decide the portion of the partnership each person controls?()

A. A rule.

B. An agreement.

C. A regulation.

3. Who are not included in limited liability partnerships?()

A. Full partners.

B. Limited partners.

C. Unlimited partners.

4. How can corporations raise money?()

A. By selling stock.

B. By buying stock.

C. By holding corporation shares.

5. Who controls corporate policies in a corporation?()

A. Chairman of the board.

B. A board of directors.

C. The owner of the corporation.

参考答案:1:C; 2:B;3:C; 4:A;5:B

第3题：

(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year

that the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,

the company will have to carry out remedial environmental work, which is a legal requirement resulting from the

demolition. It was intended that the land would be sold after the remedial work had been carried out. However,

land prices are currently increasing in value and, therefore, the company has decided that it will not sell the land

immediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the property

for many years. (7 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(ii) Former administrative building
The land and buildings of the former administrative centre are accounted for as separate elements. The demolition of the
building is an indicator of the impairment of the property under IAS36. The building will not generate any future cash flows
and its recoverable amount is zero. Therefore, the carrying value of the building will be written down to zero and the loss
charged to profit or loss in the year to 31 May 2006 when the decision to demolish the building was made. The land value
will be in excess of its carrying amount as the company uses the cost model and land prices are rising. Thus no impairment
charge is recognised in respect of the land.
The demolition costs will be expensed when incurred and a provision for environmental costs recognised when an obligation
arises, i.e. in the financial year to 31 May 2007. It may be that some of these costs could be recognised as site preparation
costs and be capitalised under IAS16.
The land will not meet the criteria set out in IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ as a noncurrent
asset which is held for sale. IFRS5 says that a non-current asset should be classified as ‘held for sale’ if its carrying
amount will be recovered principally through a sale transaction rather than through continuing use. However, the non-current
asset must be available for immediate sale and must be actively marketed at its current fair value (amongst other criteria) and
these criteria have not been met in this case.
When the building has been demolished and the site prepared, the land could be considered to be an investment property
and accounted for under IAS40 ‘Investment Property’ where the fair value model allows gains (or losses) to be recognised inprofit or loss for the period.

第4题：

Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.()

正确答案：对

第5题：

You are creating a Windows Communication Foundation (WCF) service that accepts messages from clients when they are started. The message is defined as follows:[MessageContract] public class Agent {

A. Add a MessageBodyMember attribute to the CodeName property and set the ProtectionLevel to Sign. Add a MessageBodyMember attribute to the SecretHandshake property and set the ProtectionLevel to EncryptAndSign.

B. Add a DataProtectionPermission attribute to the each property and set the ProtectData property to true.

C. Add an xmlText attribute to the CodeName property and set the DataType property to Signed. Add a PasswordPropertyText attribute to the SecretHandshake property and set its value to true.

D. Add an ImmutableObject attribute to the CodeName property and set its value property to true. Add a Browsable attribute to the SecretHandshake property and set its value to false.

参考答案：A

第6题：

跨国公司（Multinational firm）

参考答案：

跨国公司是指在其他国家投资并且在国外生产和销售产品的厂商。

第7题：

Natural Power Corporation owns a warehouse with an adjusted basis of $195,000 and an appraised fair market value of $185,000. The city of Springfield condemns the property for a new airport. The condemnation award is $185,000. Natural Power invests the $185,000 in a new warehouse on the other side of the city. What is the gain or loss that Natural Power Corporation must recognize due to the transactions?()

A、No gain or loss

B、$10,000 gain

C、$10,000 loss

D、$185,000 gain

答案：B

第8题：

(iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties

performed for Cutlass Inc and the travel costs paid for by that company. (5 marks)

Appropriateness of format and presentation of the report and the effectiveness with which its advice is

communicated. (2 marks)

Note:

You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax

rates and allowances for the financial year 2006 apply throughout this questio

正确答案：
(iii) Amy’s UK income tax position
Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
taxable in Sharpenia as the income arises in that country.
The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
the Sharpenian tax on the income from Cutlass Inc.
Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
Amy will not be absent from the UK for a continuous period of at least 60 days.

第9题：

InaJSP-centricshoppingcartapplication，youneedtomoveaclient’shomeaddressoftheCustomerobjectintotheshippingaddressoftheOrderobject.TheaddressdataisstoredinavalueobjectclasscalledAddresswithpropertiesfor：streetaddress，city，province，country，andpostalcode.WhichtwoJSPcodesnippetscanbeusedtoaccomplishthisgoal？（）

A.<c：setvar=’order’property=’shipAddress’value=’${client.homeAddress}’/>

B.<c：settarget=’${order}’property=’shipAddress’value=’${client.homeAddress}’/>

C.<jsp：setPropertyname=’${order}’property=’shipAddress’value=’${client.homeAddress}’/>

D.<c：setvar=’order’property=’shipAddress’><jsp：getPropertyname=’client’property=’homeAddress’/></c：store>

E.<c：settarget=’${order}’property=’shipAddress’><jsp：getPropertyname=’client’property=’homeAddress’/></c：set>

参考答案：B, E

第10题：

Until security has been provided the Contractor shall have a maritime lien on ______ for his remuneration．

A.the property lost

B.the property salved

C.the property involved in the accident which gave rise to the salvage operations

D.any other property in danger which is not and has not been on board the vessel

正确答案：B

The multinational corporation is making a take-over __________ for a property company.

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