2022年西安海棠职业学院自考英语（二）练习题汇总（附答案解析）

In western countries, all the expenses in hospital are free due to high . ()

A. salary

B. income tax

C. policy

D. national insurance

参考答案：BD

ticket sales only make( )30% of their income.

A. up

B.--

C. in

D. to

正确答案：A

5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting Standards

Board (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reporting

financial performance/comprehensive income. The main focus of the project is the development of a single statement

of comprehensive income to replace the income statement and statement of changes in equity. The objective is to

analyse all income and expenses and categorise them in a way that increases users’ understanding of the results of

an entity and assists in forming expectations of future income and expenditure. There seems to be some consensus

that the performance statement should be divided into three components being the results of operating activities,

financing and treasury activities, and other gains and losses.

Required:

(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce a

single statement of financial performance. (8 marks)

正确答案：
(a) The main reasons why the three accounting standards boards have decided to come together in a joint project regarding a
single performance statement are as follows:
(i) there are many different formats and classifications used for financial statements and different time periods used for
comparative data in different countries.
(ii) there are no common definitions as regards the key elements of financial performance and no agreement on the standard
definitions of the key ratios which would then determine the nature of the information that financial statements should
provide. There has been an increase in the reporting of alternative and often inconsistent financial performance
measures that has led to confusion and often has misled users.
(iii) there has been an increase in the use of pro-forma reporting which would tend to suggest that the existing totals and
sub totals in financial statements are not being used or relied upon as much as in the past.
(iv) there are benefits in separating transactions and events that are recorded at historical cost from those recorded at fair
value. Also, the differentiation between trading and holding gains gives useful information. This ‘mixed attribute’ model
is causing concern over the effects on reported performance.
(v) there is often insufficient disaggregation of data which prevents effective financial analysis of performance.
(vi) there has been an inconsistency in the use of ‘recycling ‘in financial statements of different jurisdictions which has led
to issues of reporting gains and losses twice.
(vii) the reporting of gains and losses on financial instruments required consideration. The gains and losses may currently be
reported under several headings dependent upon the nature of the instrument.
(viii) there are many relevant items excluded from the performance statements and inappropriate items included. For example
the reporting of foreign currency gains/losses on the retranslation of the net investment in foreign operations is normally
recognised in equity in many countries and dividends proposed shown on the face of the income statement when it does
not meet the definition of a liability and is a transaction with the owners of the business and not third parties.
(ix) Information is inconsistently classified within and outside totals and subtotals.

(b) Compute Gloria’s total income tax and national insurance liability for 2006/07. (7 marks)

正确答案：

(b) (i) Compute the corporation tax liability of Speak Write Ltd for its first trading period on the assumption

that the IR 35 legislation applies to all of its income. (2 marks)

正确答案：

2022年西安海棠职业学院自考英语（二）练习题汇总（附答案解析）第1题【单选题】【2009.01】He has deep love for the people and_loyalty to the country. A、intense B、initial C、instant D、imitative【正确答案】A【答案解析】本题考查形容词词义区分。A 强烈的，极度的；B 最初的，开始的；C 立即的，即时的；D 模仿的，仿效的。形容loyalty，选A比较恰当。第2题【单选题】【阅读选择】Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes, and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.Which of the following statements is true according to the paragraph? A、GNP equals national income plus indirect business taxes. B、GNP excludes both capital consumption allowances and indirect business taxes. C、Personal income is regarded as the total money income received by an individual after his or her taxes are paid. D、The money that goes for capital consumption is not regarded as income.【正确答案】D【答案解析】本题的依据是本段的The money put aside for capital consumption is for replacement and thus is not counted as income.这个句子。对原句的词语选项D用了别的表达方法，但大意仍保持不变。第3题【单选题】【阅读选择】Two thousand years ago the Chinese had already developed a working compass. A piece of lodestone（天然磁石）would be cut into the shape of a ladle（长柄勺）. Placed on a stone board with a smooth surface, the lodestone would move round until the handle of the ladle pointed south while the bulk（主体）of the ladle was attracted to magnetic north. This interestingly shaped device is mentioned in a book from about 80. Other ancient books may have dated it as far back as the fourth century Jade（玉石）finders played an important role in the invention of the ladle. They travelled great distances to look for jade. In order not to lose directions, they would take a ladle with them.When did the Chinese invent the compass? A、In 1492. B、In the thirteen century A.D. C、In A.D. 80. D、At least 2000 years ago.【正确答案】D【答案解析】本段中Two thousand years ago the Chinese had already developed a working compass.直接告诉我们中国发明指南针的时间。第4题【单选题】【2009.01】You should help them_when your friends quarrel with each oth、er. A、come into sight B、come to terms C、come into play D、come to power【正确答案】B【答案解析】本题考查短语的习惯用法。句意：当你的朋友吵架时，你应当帮助他们协调一下。come into 或 come to 都表示进入（某种状态）。A 映入眼帘；B. 达成协议，妥协；C 开始运作；D. 上台，开始掌权。第5题【单选题】【2010.04】The spokesman occasionally _ his speech with gestures. A、acknowledges B、accompanies C、attribute、s D、anticipates【正确答案】B【答案解析】本题考查词汇。【译文】这位发言人讲演中偶尔伴有手势。第6题【单选题】【完成句子】Heavy metals are persistent; they do not break down to other chemicals in the environment. Industrially polluted sites usually undergo intensive clean-up and rehabilitation because heavy metals are a health concern once they enter t

(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until

30 April 2007 on Clint’s income tax and national insurance position.

You are not required to prepare detailed calculations of his income tax or national insurance liabilities.

(4 marks)

正确答案：

(ii) The implications of delaying the sale of the business
The implications of delaying the sale of the business until 30 April would have been as follows:
– Clint would have received an additional two months of profits amounting to ￡6,920 (￡20,760 x 1/3).
– Clint’s trading income in 2006/07 would have been reduced by ￡13,015 (￡43,723 – ￡30,708), much of which
would have been subject to income tax at 40%. His additional trading income in 2007/08 of ￡19,935 would all
have been taxed at 10% and 22%.
– Clint is entitled to the personal age allowance of ￡7,280 in both years. However, it is abated by ￡1 for every ￡2
by which his total income exceeds ￡20,100. Once Clint’s total income exceeds ￡24,590 (￡20,100 + ((￡7,280
– ￡5,035) x 2)), his personal allowance will be reduced to the standard amount of ￡5,035. Accordingly, the
increased personal allowance would not be available in 2006/07 regardless of the year in which the business was
sold. It is available in 2007/08 (although part of it is wasted) but would not have been if the sale of the business
had been delayed.
– Clint’s class 4 national insurance contributions in 2006/07 would have been reduced due to the fall in the level
of his trading income. However, much of the saving would be at 1% only. Clint is not liable to class 4 national
insurance contributions in 2007/08 as he is 65 at the start of the year.
– Changing the date on which the business was sold would have had no effect on Clint’s class 2 liability as he is
not required to make class 2 contributions once he is 65 years old.

(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rental

income arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year

2007/08. State the strategy that Coral should adopt in order to minimise the total income tax suffered

on the rental income. (7 marks)

正确答案：
(b) (i) UK tax on the rental income
Coral is UK resident in 2007/08 because she is present in the UK for more than 182 days. Accordingly, she will be
subject to UK income tax on her Kalanian rental income.
Coral is ordinarily resident in the UK in 2007/08 as she is habitually resident in the UK.
Coral will have acquired a domicile of origin in Kalania from her father. She has not acquired a domicile of choice in the
UK as she has not severed her ties with Kalania and does not intend to make her permanent home in the UK.
Accordingly, the rental income will be taxed in the UK on the remittance basis.
Any rental income remitted to the UK will fall into the basic rate band and will be subject to income tax at 22% on the
gross amount (before deduction of Kalanian tax). Unilateral double tax relief will be available in respect of the 8% tax
suffered in Kalania such that the effective rate of tax suffered by Coral in the UK on the grossed up amount of income
remitted will be 14%.
In order to minimise the total income tax suffered on the rental income Coral should ensure that it is not brought into or
used in the UK such that it will not be subject to income tax in the UK.
Coral should retain evidence, for example bank statements, to show that the rental income has not been removed from
Kalania. Coral can use the money whilst she is on holiday in Kalania with no UK tax implications.

(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect the

income tax due on her dividend income. (2 marks)

You are not required to prepare calculations for part (b) of this question.

Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to

31 March 2007 will continue to apply for the foreseeable future.

正确答案：
(ii) The effect of taxable rental income on the tax due on Coral’s dividend income
Remitting rental income to the UK may cause some of Coral’s dividend income currently falling within the basic rate
band to fall within the higher rate band. The effect of this would be to increase the tax on the gross dividend income
from 0% (10% less the 10% tax credit) to 221/2% (321/2% less 10%).
Tutorial note
It would be equally acceptable to state that the effective rate of tax on the dividend income would increase from 0%
to 25%.

—() — In most cases, it is the total income received.

A. What does taxable income refer to?

B. Why do you want to know taxable income?

C. When do you start to learn taxable income?

参考答案：A

听力原文：The tax return does not show accrued income.

(8)

A．The tax return is not shown in the income.

B．The income is not accurate in taxation.

C．The tax should be returned according to the income.

D．The tax return is not in accordance with the income that should be taxed.

正确答案：D
解析：单句意思为“纳税申报单不能反映应计收入”，D项意思与之接近。

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考题单选题IncomeIncome may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. According to this passage, the money you get as interest from government bonds is（）A the money earnedB the money not earned but receivedC the money received for the contribution you have made to the economyD the money earned for the service you have furnished to the economy正确答案：D解析：根据第三段第一句：money received by individuals when they collect social security or unemployment compensation is not money earned but money received… 以及下句Interest received on government bonds is also in this category…，可知B是答案。C项中的原因状语从句是不对的，所以C不能作为答案。答案为B。

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考题 In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.What is the correct treatment of the estate income for individual income tax purposes?A.The estate income is not taxableB.The estate income will be taxed as occasional (ad hoc) incomeC.The estate income will be taxed as other incomeD.The estate income will be taxed as service income正确答案：A

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考题单选题Which of the following statements about the financial situation of the Alaska government is NOT true?A 89 percent of the state income comes from the oil revenue.B State sales tax and personal income tax constitute only a fraction of the state revenue.C With a two-month shutdown, the government may well find it difficult to make ends meet.D The state income is heavily dependent upon the Prudhoe Bay.正确答案：B解析：事实细节的找寻和判断。在谈到阿拉斯加州的财政状况时，录音中提到“Alaska has no state sales tax and no personal income tax.”，可知该州并没有营业税和个人收入所得税。而B项指出“营业税和个人收入所得税只占该州财政收入很小的一部分），因此与录音原文不符。

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考题单选题IncomeIncome may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. The passage implies that（）A people willingly pay taxes because they want to do something useful to the countryB people willingly pay taxes because they do not want to be looked down upon by othersC people pay taxes unwillingly because they feel they will be arrested if they do notD people pay taxes somewhat unwillingly正确答案：A解析：文章最后一段表明，并不是所有的开支都是自愿的，个人收入的很大一部分用来付种种税款即是如此。因此选项D是正确的答案。答案为D。

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考题 IncomeIncome may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. The passage implies that（）A、people willingly pay taxes because they want to do something useful to the countryB、people willingly pay taxes because they do not want to be looked down upon by othersC、people pay taxes unwillingly because they feel they will be arrested if they do notD、people pay taxes somewhat unwillingly正确答案:D

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考题单选题IncomeIncome may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. Which of the following statements is true according to the first paragraph?（）A GNP equals national income plus indirect business taxes.B GNP excludes both capital consumption allowances and indirect business taxes.C Personal income is regarded as the total money income received by an individual after his or her taxes are paid.D The money that goes for capital consumption is not regarded as income.正确答案：B解析：本题的依据是第一段的The money put aside for capital consumption is for replacement and thus is not counted as income 这个句子。对原句的词语选项D用了别的表达方法，但大意仍保持不变。答案为D。

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2022年西安海棠职业学院自考英语（二）练习题汇总（附答案解析）

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