第1题：
(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).
Assume that no tax planning measures are taken and that there has been no change in the value of any
of the assets since David’s death. (4 marks)
第2题：
A、with
B、on
C、in
D、at
第3题：
A.Replying to
B.Replying for
C.Replied to
D.Replied for
第4题：
第5题：
We learn from the text that a person with heart disease has a better chance of getting well if
A．he has a pet companion
B．he has less stress of work
C．he often does mental arithmetic
D．he is taken care of by his family
第6题：
A and I think it definitely has a bright future ;
B but it may be time to consider some major changes ;
C but the company faces tough competition
第7题：
We()you for 500 sets Sewing Machines at￡50onCIF Lagos basis() June/July shipment.
A、offer,on
B、quote,for
C、offer,in
D、offer,for
第8题：
We are invited to a party _________in our club next Friday.
A. to be held B. held C. being held D. holding
第9题：
There are twelve (46) in a year．
The (47) 0f the twelve months are: January， February， March，April，May，June，(48) ，August， (4 9) ，October， November and December．
Each month has (50) days or thirty-one days except（除……之外）February．．In a leap year(闰年)，February has (51) days．A leap year comes once in four years．
There are 365(52 ) in a year．
There are (53) days in a week． They are Sunday， Monday， Tuesday， Wednes-day， Thursday， Friday and Saturday．
The parts of the day are: morning，(54) ，evening and night．
April，June，September and (55) have thirty days．
All the rest have thirty-one days， except(除……之外)February alone(只、仅)．
46．______
第10题：