电大专科《商务英语2》历年期末考试试题及答案汇编

A technique that can be used to measure the total income of a project compared to the total moneys expended at any period of time is:

A . return on investment (ROI)

B . net present value (NPV)

C . discounted cash flow (DCF)

D . B and C

E . All of the above.

正确答案：E

– () – For individual income tax, it is within the first 7 days.? ?

A、What is the deadline for tax declaration?

B、What do you mean by taxable services?

C、What do you think of the deadline for tax declaration?

参考答案：A

(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxable

income and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Your

answer should include an explanation of the loss reliefs available and your reasons for using (or not using)

them. (12 marks)

Assume that the rates and allowances for 2004/05 apply throughout this part of the question.

正确答案：

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

正确答案：

(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.

。第一题交际用语- .内部资料- Im planning to go to Canada for further study.答案What is your intention after resigning your current job?- .内部资料 In most cases, it is the total income received.答案What does taxable income refer to?- . 2019年7月试题 In most cases, it is the total income received.答案What does taxable income refer to?一. 2020年9月试题 In most cases, it is the total income received.答案What does taxable income refer to?- .内部资料 It will take at least three weeks.答案How soon will you finish our TV commercial?- . 2018年月试题 It will take at least three weeks.答案How soon will you finish our TV commercial?- . 2020年7月试题 It will take at least three weeks.答案How soon will you finish our TV commercial?- . 2021年7月试题 It will take at least three weeks.答案How soon will you finish our TV commercial?- .内部资料 Its not bad. I have worked in this bank for two years and I love my current job. 答案How is everything going? .内部资料 Once a week.答案How often does your department hold a meeting?- .内部资料-We would like to get in with the fall publication, if possible.答案Which edition would you like your advertisement to appear in?- . 2018年月试题-We would like to get in with the fall publication, if possible.答案Which edition would you like your advertisement to appear in?一. 2020年月试题 Certainly. We should register within 30 days after we receive our business license. 答案Is there anytime requirement for registration? Is there a market? 2020 年 1 月试题I am very optimistic about the market opportunities in China. 答案What are your initial thoughts on our computers in China?As you know, Im not quite familiar with how to shop online.内部资料 Its a piece of cake! Ill show you how to do it.答案First of all, you should find a good e-commerce site.But in your case, we strongly recommend War Risks and WPA.内部资料.答案OK, then please cover both War Risks and WPA for us.But why is it so much higher in this market?内部资料.答案There are many rich people in this area. Can we discuss the question of commodity inspection? 2020 年 9 月试题答案OK.The inspection of goods is particularly important. Can we discuss the question of commodity inspection? 2021 年 7 月试题答案0KThe inspection of goods is particularly important. Can we discuss the question of commodity inspection?内部资料.答案0K As an integral part of the contract, the inspection of goods is particularly important.Can we discuss the question of commodity inspection?内部资料.答案OK. As an integral part of the contract, the inspection of goods is particularly important.Could I suggest we meet to review the issue and propose a mutually satisfactory solution? 内部资料答案Sure, we will try our best jointly to deal with the issue.Could I suggest we meet to review the issue and propose a mutually satisfactory solution? 内部资料答案Sure, we will try our best jointly to deal with the issue.Do we need to fill in the application form? 2019 年 7 月试题答案Yes, you must.Do you mean that deposits and withdrawals are posted to my account immediately? 2019 年 7月试题答案Yes, we process cash transactions as soon as they take place.Do you mean that deposits and withdrawals are posted to my account immediately? 2020 年 7月试题答案Yes, we process cash transactions as soon as they take place.Do you mean that deposits and withdrawals are posted to my account immediately?内部资料.答案Yes, we process cash transactions as soon as they take place.Generally speaking, value added tax is mainly charged on the taxable services.内部资料 -Well, .答案what do you mean by that?Great! Maybe from now on, I should try to buy goods online.内部资料答案Why not? Go ahead. Just give it a try.Hi, Wang Li, is that you? Long time no see.内部资料.答案Yes, its been ages. Its nice to see you here.Hi, Wang Ping, is that you? Havent seen you for along time. 2020 年 7 月试题答案Yes, itr s been ages. It1 s nice to see you here. Have you. . . ?How about your friend, Li Yan? Does she work in the same department with you?内部资料答案She is an assistant auditor and works in the Auditing Department.How about your friend, Li Yan? Does she work in the same department with you?内部资料答案She is an assistant auditor and works in the Auditing Department.How about your friend, Li Yan? Does she work in the same department with you? 2019 年 7 月试题答案She is fine, thank you, and she works in the Auditing Department. How can people avoid food contamination nowadays? 2019 年 7 月试题答案The government should set strict rules to standardize the production of food. How can people avoid food contamination nowadays? 2020 年 9 月试题答案The government should set strict rules to standardize the production of food. How can people avoid food contamination nowadays?内部资料答案The governmen

—() — 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。

From the functional income statement we can see clearly the total revenue, total cost and the gross profit etc.

A．Right

B．Wrong

C．Doesn't say

正确答案：C
解析：文中只说it shows revenues less cost of goods sold (gross margin) less selling and administrative expenses，并没有说能看到"the total revenue, total cost"。

Rockhill Corporation operates a women's clothing boutique. Taxable income for the current year is $60,000. What is Rockhill's income tax liability?()

A、$0

B、$6,000

C、$9,000

D、$12,600

E、$15,000

参考答案：B

The income statement is prepared from ().

A.the income statement columns of the work sheet

B.the adjusted trial balance

C.either the adjusted trial balance or the income statement columns of the work sheet

D.both the adjusted trial balance and the income statement columns of the work sheet

正确答案：C

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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. It can be easily seen from this passage that the government levies tax on（）A、corporation profitsB、every individual even though his income is very lowC、those who work in joint venturesD、those who work in government departments正确答案:A

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考题 In Ireland the agricultural enterprise producing the most income is（）.AforestryBvegetable growingCsugar refiningDanimal husbandryD略

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电大专科《商务英语2》历年期末考试试题及答案汇编

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