No deductions“______” shall be made from the cost of temporary repairs allowable as general average．
A.old for new
B.new for old
C.old
D.new
第1题：
We shall provide such insurance () your cost.
A、for
B、on
C、in
D、at
第2题：
In the case of ________ the Insured ship，this Company shall be liable for the reasonable costs of replacements and repairs．
A.loss of or damage to
B.a partial loss to
C.the missing of
D.a total loss of
第3题：
4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her first
pension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.
The following information has been extracted from client files and from telephone conversations with Coral.
Coral:
– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.
– 1999 – Moved to the UK and has lived and worked here since then.
– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.
– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.
– No income apart from that received from Reef Ltd.
Reef Ltd:
– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.
– Four employees including Coral.
– Provides scuba diving lessons to members of the public.
Payments from Reef Ltd to Coral in 2007/08:
– Director’s fees of ￡460 per month.
– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.
Pension contributions:
– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pension
contributions of ￡9,000.
– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimise
the total after tax cost.
– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.
House in the country of Kalania:
– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.
– Coral will use it for holidays for two months each year.
The tax system in the country of Kalania:
– No capital gains tax or inheritance tax.
– Income tax at 8% on income arising in the country of Kalania.
– No double tax treaty with the UK.
Required:
(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pension
contributions of ￡9,000 should be made:
– wholly by Reef Ltd; or
– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.
Your answer should include supporting calculations where necessary. (9 marks)
第4题：
Where temporary repairs are effected to a ship at a port of loading，call or refuge，for the common safety，or of damage caused by general average sacrifice，the cost of such repairs shall be ______ as general average．
A.fitted
B.omitted
C.committed
D.admitted
第5题：
A seaman dies during a voyage. What is NOT required to be entered into the Official Log?
A.Statement that the Master has taken custody of the deceased's MMD and passport
B.An inventory of the money and property
C.Statement of the wages due
D.Statement as to the total deductions to be made from the wages
第6题：
The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.()
第7题：
A seaman is entitled by law to a release from Foreign Articles when ______.
A.intoxicated
B.deductions are made from wages
C.injured
D.the vessel is overloaded
第8题：
A.coarse
B.rude
C.crude
D.rough
第9题：
No oil or mixture containing oil ______ into Singapore waters from any vessel．
A.shall not be discharged
B.shall be discharged
C.shall be filled
D.shall not be filled
第10题：
In accordance with Bareboat Charter，______ and the mortgagee（s）advised of the intended employment，planned dry-docking and major repairs of the Vessel，as reasonably required．
A.the Charterers shall keep the Owners
B.the Charterers shall keep the Shippers
C.the Owners shall keep the Charterers
D.the Owners shall keep the Shippers