第1题：
A which ;
B who ;
C that
第2题：
()a company really wants is a candidate()has the right skills.
A. What ...that
B. That...what
C. That...that
第3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4题：
That REMOVE ANY LIST ON THE V/L AFTER EACH WATCH END means that ______．
A.any list，no matter where it is posted，shall be removed prior to ending his watch by the OOW
B.the vessel should not be removed
C.any and all lists on board the vessel should be taken off
D.the inclination of the vessel should be corrected prior to ending his watch by the OOW
第5题：
●A project manager is called to an informal meeting with the customer and a problem is raised. This problem has major implications for the project manager's company, but the customer wants to pursue a solution at the meeting.The project manager should (72) .
(72)
A. tell the customer that he will not address any problems becausethis is only an information exchange meeting
B. tell the customer that the problem is not sufficiently defined to determine the appropriate action
C. collect as much information on the problem without committing his company to a solution
D. give the customer a range of solutions that might be acceptable to his Company
第6题：
听力原文：M: Could your company accept bills of exchange payable 30 days after sight?
W: No, we don't accept any draft; instead, we usually make payment at sight.
Q: What can we infer from the conversation?
(19)
A．The man will probably wait for the payment for 30 days.
B．The man can get his payment right away.
C．The man will send an order to the company.
D．The woman will not pay the man at sight.
第7题：
A、have canceled
B、has to cancel
C、must cancel
D、had to cancel
第8题：
2 Benny Korere has been employed as the sales director of Golden Tan plc since 1994. He earns an annual salary of
￡32,000 and is provided with a petrol-driven company car which has a CO2 emission rate of 187g/km and had a
list price when new of ￡22,360. In August 2003, when he was first provided with the car, Benny paid the company
￡6,100 towards the capital cost of the car. Golden Tan plc does not pay for any of Benny’s private petrol and he is
also required to pay his employer ￡18 per month as a condition of being able to use the car for private purposes.
On 1 December 2006 Golden Tan plc notified Benny that he would be made redundant on 28 February 2007. On
that day the company will pay him his final month’s salary together with a payment of ￡8,000 in lieu of the three
remaining months of his six-month notice period in accordance with his employment contract. In addition the
company will pay him ￡17,500 in return for agreeing not to work for any of its competitors for the six-month period
ending 31 August 2007.
On receiving notification of his redundancy, Benny immediately contacted Joe Egmont, the managing director of
Summer Glow plc, who offered him a senior management position leading the company’s expansion into Eastern
Europe. Summer Glow plc is one of Golden Tan plc’s competitors and one of the most innovative companies in the
industry, although not all of its strategies have been successful.
Benny has agreed to join Summer Glow plc on 1 September 2007 for an annual salary of ￡39,000. On the day he
joins the company, Summer Glow plc will grant him an option to purchase 10,000 ordinary shares in the company
for ￡2·20 per share under an unapproved share option scheme. Benny can exercise the option once he has been
employed for six months but must hold the shares for at least a year before he sells them.
The new job will require Benny to spend a considerable amount of time in London. Summer Glow plc has offered
Benny the exclusive use of a flat that the company purchased on 1 June 2003 for ￡165,000; the flat is currently
rented out. The flat will be made available from 1 September 2007. The company will pay all of the utility bills
relating to the flat as well as furnishing and maintaining it. Summer Glow plc has also suggested that if Benny would
rather live in a more central part of the city, the company could sell the existing flat and buy a more centrally located
one, of the same value, with the proceeds.
On 15 March 2007 Benny intends to sell 5,800 shares in Mahana plc, a quoted company, for ￡24,608. His
transactions in the company’s shares have been as follows:
￡
June 1988 Purchased 8,400 shares 6,744
February 1996 Sale of rights nil paid 610
January 2005 Purchased 1,300 shares 2,281
The sale of rights, nil paid, was not treated as a part disposal of Benny’s holding in Mahana plc.
Benny’s shareholding in Mahana plc represents less than 1% of the company’s issued ordinary share capital. He will
not make any other capital disposals in 2006/07.
In addition to his employment income, Benny receives rental income of ￡4,000 (net of deductible expenses) each
year. He normally submits his tax return in August but he has not yet prepared his return for 2005/06. He expects
to be very busy in December and January and is planning to prepare his tax return in late February 2007.
Required:
(a) Calculate Benny’s employment income for 2006/07. (4 marks)
第9题：
If the Charterer sends the vessel on her last voyage at a time when there is no expectation that she will be redelivered within a reasonable time of the end of the period of the Charterparty，and she is in fact redelivered late，he ______.
A.has properly fulfilled the contract
B.is not guilty of a breach of contract
C.is entitled a right to take legal action against any loss or damage he suffered in this connection
D.is guilty of a breach of contract
第10题：
When several salvors are on-scene at the same time to assist a vessel that has not been abandoned，which principal governs the decision as to which one's services will be accepted ________．
A.The Master of the ship needing assistance has the absolute right to decide
B.The first salvor on-scene has the prior claim providing he has adequate facilities to assist the vessel needing assistance
C.The salvors must agree to a division of any salvage among themselves with the major share allotted to those doing the most work
D.The first salvor on-scene has the absolute right to provide assistance；however，he is liable if the ship is lost due to his lack of experience，equipment，etc