(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adultlife, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to livein a villa which she owns in t
题目
(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult
life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live
in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s
fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no
longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held
at its offices in Cambridge.
Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of
tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of
the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does
have to be paid, then Linden Limited could always bear the cost.
Required:
Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there
is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider
national insurance (NIC) issues. (4 marks)
相似考题
更多“(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adultlife, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to livein a villa which she owns in t”相关问题
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第1题：
3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading company, with a 31 July
year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid
￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that the
company will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.
(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this
end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales
director has stated that several of his staff, who are the main recipients of company cars, other than the directors,
are extremely unhappy with this proposal, perceiving it as downgrading their value and status.
The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives a
bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company
pays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running
costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,
because they are high mileage vehicles.
The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer
is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other
changes to Linden Limited’s company car policy or practice.
Required:
(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual
salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and
national insurance (NIC) savings arising. (9 marks)
正确答案：
(a) (i) Individual salesmen
The taxable benefit is determined by the list price of the vehicle plus the cost of the accessories (￡20,000) and the CO2
emission rate. The current vehicles have a CO2 emission rate of 168 grams/kilometre, so the benefit will be calculated
at the rate of 20% ((168 – 140)/5 + 15), resulting in a total annual car and car fuel benefit charge of ￡6,880 (20,000
x 20% + 14,400 x 20%). The low emission vehicles will be chargeable at the basic percentage rate of 15% resulting
in a total annual car and fuel benefit charge of ￡5,160 (20,000 x 15% + 14,400 x 15%). The salesmen will thus
make an annual income tax saving at their marginal rate of tax, i.e. ￡378 (1,720 x 22%) if they are basic rate taxpayers
and ￡688 (1,720 x 40%) if they are higher rate taxpayers.
Linden Limited
The current vehicles will be classed as ‘expensive’ cars based on the discounted list price plus the cost of the accessories
of ￡18,824 (19,600 x 94% + 400). The annual writing down allowances will thus be restricted to ￡3,000 throughout
the period of ownership, but there will be no restriction of the balancing allowance available on disposal. The low
emission vehicles will be eligible for a 100% first year allowance of ￡19,020 (19,600 x 95% + 400), but there will
also be a balancing charge on disposal equivalent to the sales proceeds. Therefore, the total of the allowances available
over the life of the cars will be effectively the same in both cases. As a single company with taxable profits of
￡1·4 million, Linden Limited will pay corporation tax at the small companies marginal rate of 32·75% in the year to
31 July 2007, giving a tax benefit in that year of ￡5,247 for each low emission car purchased ((19,020 – 3,000) x
32·75%).
The company will also make an annual saving in terms of the Class 1A national insurance contributions payable on the
salesmen’s benefits of ￡220 ((6,880 – 5,160) x 12·8%). But, as these Class 1A contributions are deductible for
corporation tax, the net saving will only be ￡205 (220 x (100 – 32·75)%).
As the VAT liability payable on the provision of private fuel is based on engine capacity (not the CO2 emission rate) this
will not necessarily be affected. -
第2题：
Part II Reading Comprehension (40 points) Directions: There are four passages in this part. Each passage is followed by five questions or statements. Choose the best answer to each question or decide T/F for each statement. Passage One People often say that the Englishman's home is his castle. They mean that the home is very important and personal. Most people in Britain live in houses rather than flats, and many people own their homes. This means that they can make them personal, and change them in any way they like- Most houses have a garden, even if it is a small one, and the garden is usually loved. The house and the garden are the private space of a person. In a crowded city a person knows that he or she has a private space which is only for him or herself and for invited friends. People usually like to mark their space. If you are on the beach you may have spread your towels around you; on the train you may have put your coat or small bag on the seat beside you; in a library you may spread your books around you. Once I was travelling on a train to London. I was in a section for four people and there was a table between us. The man opposite to me had his briefcase on the table. There was no space on my side of the table at all. I was unhappy. I thought he thought that he owned the whole table. I had been reading a book about nonverbal communication, so I took various papers out of my bag and put them on his case! When I did this he suddenly became angry and his eyes nearly popped out of his head. I had taken up his space! A few minutes later I took my papers off in order to read them. He immediately moved his case to his side of the table.
(1).The home matters greatly to Englishmen.
A.T
B.F
(2).They love houses more than gardens.
A.T
B.F
(3).person often likes to use something to mark his / her space belonging to himself / herself.
A.T
B.F
(4).On the train to London, the man beside the writer placed his briefcase on the table.
A.T
B.F
(5).The writer tried to get back his space by taking all his papers out.
A.T
B.F
正确答案: (1).A (2).B (3).A (4).B (5).A
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第3题：
What did the author’s wife do after she heard his shouting?
A． She said nothing
B． She shouted at him
C． She called the agent
D． She threw the phone away
正确答案：D -
第4题：
Passage Five
A warm-hearted nurse on her first day's work came to a patient who had come to London for a visit to the famous doctor. She asked the patient whether there was anything that she could do for him. But he only waved his hand, shook his head and said something she couldn't understand. With a pleasing smile she asked him again and he just kept doing the same and saying the same words, but in about 3 minutes, he closed his eyes. the nurse felt his pulse and found out that the patient had died.
The nurse felt so sorry for the poor patient who had ended his llfe very far away from his home that she ran to the doctor in a hurry and repeated to the doctor the sounds she had heard. "My dear girl," said the doctor after listening to what she repeated,"you've just killed him. He was saying, You've been standing on my oxygen pipe."
52. The patient had come to London ______.
A. to see whether he could make friends with the nurse
B. to get the medical treatment from the doctor
C. to do some business to make money
D. to visit the world-famous city
正确答案：B
本题属理解分析题。由文章第一句中的“for a visit to the famous doctor”可知：病人拜访这个
著名的医生的目的就是看病。 -
第5题：
Passage Five
Claude-OscarMonet(1840--1926)was a French
artist and a leading member of theImpressionist group of painters.Born in Paris,Monet spent his childhood in LeHavre.There he met a local artist,Eugene Boudin.Who encouraged him to becomea landscape painter.
In 1859,Monet went to Paris to study at the Academie Suisse.Between 1860 and 1862,Monet served in the army in Algeria(阿尔及利亚).He returned to Paris where he met most of the major artists of the era.In1870,Monet married Camille Doncieux.To escape the Franco-Prnssian war,theymoved to London Back to France,they settled at Argenteuil,aboating centre on the Seine(塞纳河)which drew manyother Impressionist painters.Working from nature was a particular symbol of theImpressionist movement,and one that Monet valued,reflecting in his paintingsthe ever-changing impact of light and weather conditions.
In 1872,he visited Le Havre where hepainted"An Impression,Sunrise".When exhibited in 1874,part of its titlewas used by a critic to label the whole movement"Impressionism".
Monet′s wife died in 1879,and he set up home with Alice Hoschede,the wife of one of hismost important sponsors.During the 1880s,Monet traveledthrough France painting a variety of landscapes.He gradually became better known and for the last 30years of his life he was regarded as the greatest of the Impressionists.
From 1890 he began to paint a series(系列)of pictures of one subject,including"Haystacks""Rouen Cathedral"and"Waterlilies".The latter were painted in the fine garden Monetcreated at his house at Giverny,where he lived from 1883 on.He painted themover and over again,most significantly in a seriesespecially for a museum in Paris.
Monet was introduced to art《》（）A.by an artist in his childhood
B.by his father in Le Havre
C.during his short stay in Algeria
D.during his visit to Paris答案：A解析： -
第6题：
共用题干
第二篇
“Lucky" Lord Lucan一Alive or Dead?
On 8th November 1974 Lord Lucan, a British aristocrat（贵族）,vanished. The day before, his chil-
dren's nanny（保姆）had been brutally murdered and his wife had been attacked too. To this day the British
'public are still interested in the murder case because Lucan has never been found.Now,over 30 years later,
the police have reopened the case,hoping that new DNA techniques will help solve this murder mystery.
People suspected that"Lucky",as he was called by friends,wanted to kill his wife he no longer lived
with.They say that Lucan entered his old house and in the dark,killed the nanny by mistake.His estranged
（分居的）wife heard noises, came downstairs and was also attacked, but managed to escape. Seven months
after the murder,a jury concluded that Lucan had killed the nanny.
What happened next is unclear,but there are several theories which fall into one of three categories:he
may have killed himself,he could have escaped or he might have been killed.It appears that the night after
the murder,"Lucky"borrowed a car and drove it. Lucan's friend Aspinall said in an interview that he
thought Lucan had committed suicide by sinking his boat in the English Channel.
Another version of events says that"Lucky"left the blood-soaked car on the coast and took a ferry to
France.He was met there by someone who drove him to safety in another country.However,after a time,
his rescuers became worried that they would become involved in the murder too and so Lucan was killed.
A further fascinating theory was made in the book Dead Lucky by Duncan Maclaughlin,a former detective.
He believes that Lucan travelled to Go'a,India,where he assumed the identity of a Mr. Barry Haplin. Lucan
then lived in Goa till his death in 1996.In the end the claim turned out to be a case of mistaken identity. The
man who died in 1996 was really Haplin,an ex-schoolteacher. So what is the truth about"Lucky"?DNA
testing has solved many murder cases,but who knows if it can close the book on this one.It was suspected that Lucan killed the nanny because________.
A:she was cruel to his children
B:she attacked his wife
C:she stole his car
D:she was mistaken for his wife答案：D解析：由文章第一段第三句话可知，直到今天，英国民众仍对这起谋杀案感兴趣因为嫌疑犯 Lucan一直没被找到。故选D。
文章第二段讲到，Lucan想去杀掉与他分居的妻子，结果当他在黑夜里进人妻子住的老 房子时却误杀了保姆。他的妻子听到声响下楼看时也被他攻击，但设法逃脱了。故选D。
由文章第三段最后一句话“Lucan' s friend Aspinall said in an interview that he thought Lucan had committed suicide by sinking his boat in the English Channel.”可知，Aspinall认为Lu- can是通过沉船在英吉利海峡的方式自杀的。故选A。
在文章倒数第二段中讲到“He was met there by someone who drove him to safety in anoth- er country.However,after a time,his rescuers became worried that they would become involved in the murder too and so Lucan was killed."，由此得知，把Lucan送到国外的人们担心Lucan被抓 会连累到他们，就把他给杀了。故选A。
题干中的“assumed”出现在“.he assumed the identity of a Mr.Barry Haplin."，结合上下 文，该句意思是“他为自己伪造了Mr.Barry Haplin的假身份”。四个选项的意思分别是A．透 露，揭露；公开；B．建立，创立；C．呈现（某种性质、样子等）；装成某事物；D．变化，改变。故 选C。第三篇 本文主要讲述了“迁徒行动”这一组织用轻型飞机来带领高鸣鹤往南迁徒的事情。 -
第7题：
Lucky is the man who has no "skeleton in his closet". When a man has done something in his life that he is ashamed of, that he wants to hide, he is said to have a "skeleton in his closet". Some people may have more than one skeleton.
As we have noted many times, it is hard to find out how these expressions begin. Sometimes, we get some hard facts. But more often we have to depend on guesswork. And that is true of this phrase, which came from England.
Before 1932, English law did not permit a doctor to cut open a dead human body for scientific examination, unless it was the corpse (尸体) of an executed (处决) criminal.
But when it became legal, more and more doctors demanded skeletons for a more scientific study of medicine. It was helping in the advance of modern medicine. The demand had become so strong that men began to rob tombs and sell skeletons to doctors at high prices.
We are told that a doctor would usually buy just one skeleton for scientific study. It became very important in his work. But he had to keep it hidden because most people objected to keeping such a thing. As a rule, the doctor would keep his skeleton in some dark corner where it could not be seen, or hide it in a closet.
After a time, people began to suspect (怀疑) every doctor of hiding a skeleton in the closet. From this suspicion, the phrase "a skeleton in the closet" took on a broader, more general meaning to describe anything that a man wanted to keep others from discovering. It could be proof of a criminal act, or something much less serious. Well, that is one theory.
One writer, however, believes that the phrase might have come from something that really happened. It is his guess that a hidden closet in some old English country home may have turned up a real skeleton, clear proof of some old family shame or crime. Well, one man’s guess is as good as another. But this sounds like a story by the great French novelist, Balzac.
Baizac tells us of a man who suspected his wife of having a lover. The husband comes home by surprise. But she hears him and quickly hides her lover in the closet of her bedroom. He enters her room and asks her if she is hiding her lover. He says he will not open the door to the closet if she promises him there is no one there; He will believe her. She answers firmly that she is not hiding anyone in the closet.
The husband then begins to build a solid brick wall against the closet. His wife watches, knowing that her lover will never come out alive. But she will not change her story and admit her guilt.In Chinese the world "skeleton" means （）.- A、尸体
- B、标本
- C、收藏
- D、骷髅
正确答案:D -
第8题：
John Preston was tired（）living in east London, in which he had moved after his wife's death.
- A、to
- B、of
- C、at
- D、for
正确答案:B -
第9题：
You are the desktop administrator for Contoso, Ltd. A graphic designer named Peter saves all his files in the My Documents folder on his Window XP Professional computer. Peter now needs to work on several computers each day to complete his work. Peter needs to be able to access his files at any time. You implement a roaming user profile and a home directory for Peter. However, Peter reports that when he uses his roaming profile, it takes 10 minutes for him to log on to computers other than his own. You need to reduce the amount of time it takes for Peter to log on to computers when using his roaming profile. What should you do?（）
- A、Change the UNC path of Peter’s roaming profile to his home directory folder.
- B、Log on as a local administrator on Peter’s computer. Change the roaming profile to a local profile.
- C、Log on as a local administrator on Peter’s computer. Edit the local Group Policy to exclude Directories in Roaming Profile.
- D、Log on as a local administrator on Peter’s computer. In the properties of the My Documents folder, change the Target folder location to Peter’s home directory.
正确答案:D -
第10题：
You are the administrator of your company’s network. A user named Peter runs Windows 2000 Professional on his portable computer. Peter wants to be able to work at home on files that were created in the office on the company network. Prior to logging off the network and leaving the office， Peter enables Offline Files. Peter calls you from home and reports that copies of his folders and files on the network are not available on his portable computer. What should you instruct Peter to do？ （）
- A、 Enable file and print sharing. Peter will be able to access his files at home immediately.
- B、 Synchronize all offline files. Peter will be able to access his files at home immediately.
- C、 At the office, make the files available offline. Peter will be able to access his files the next time he logs off the network.
- D、 At the office, create a shortcut to the Offline Files folder. Peter will be able to access his files the next time he logs off the network.
正确答案:C -
第11题：
单选题You are the desktop administrator for Contoso, Ltd. A graphic designer named Peter saves all his files in the My Documents folder on his Window XP Professional computer. Peter now needs to work on several computers each day to complete his work. Peter needs to be able to access his files at any time. You implement a roaming user profile and a home directory for Peter. However, Peter reports that when he uses his roaming profile, it takes 10 minutes for him to log on to computers other than his own. You need to reduce the amount of time it takes for Peter to log on to computers when using his roaming profile. What should you do?（）AChange the UNC path of Peter’s roaming profile to his home directory folder.
BLog on as a local administrator on Peter’s computer. Change the roaming profile to a local profile.
CLog on as a local administrator on Peter’s computer. Edit the local Group Policy to exclude Directories in Roaming Profile.
DLog on as a local administrator on Peter’s computer. In the properties of the My Documents folder, change the Target folder location to Peter’s home directory.
正确答案： C解析： 暂无解析 -
第12题：
单选题John Preston was tired（）living in east London, in which he had moved after his wife's death.Ato
Bof
Cat
Dfor
正确答案： B解析： 暂无解析 -
第13题：
Mary has just returned to the USA after studying in England far three years. She decided to study at a British university rather than an American one because her mother is from England and she wanted to get to know her mother，s family better. She studied English Literature at Goldsmiths’College，which is in London. She lived with her grandmother while she was studying. The college was recommended by a friend's brother
who had studied in England for his MBA. Mary told her friends that she was going to return to Europe to work because she had enjoyed her time in England so much.
1. Mary is now in___
A.England
B.the USA
C.France
2. She studied at___untverstty.
A.a British
B.an American
C.a Chinese
3. Mast probably, her grandmother_________
A. worked in the college
B. studied English Literature
C. lived in London
4. Her friend's brother recommended her to________
A. study for her MBA
B. study in the college
C. work for his company
5. Mary would return to Europe to_.
A. study
B. spend her holiday
C. work
参考答案B A C B C
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第14题：
Peter liked music very much when he was at school, but when he went to the university,he decided to study medicine instead. After he passed the examinations and became a doctor, he had to work in a hospital for some time. There he discovered that a lot of patients were happier and less worried about their illnesses if they could hear pleasant music. When Peter became a surgeon and began to work for himself, he decided to keep his patients happy by having a tape recorder in his waiting room, playing beautiful music for them. But soon after the tape recorder was put in the waiting room, Peter’s nurse heard a woman who was sitting in the crowded waiting room one morning complain, "Here we’re all waiting to see the doctor, and he’s just playing the piano in his office instead of doing his work!"
31. Peter liked music when he was at school.
A. T B. F
32. Peter had to pass some examinations after he became a doctor.
A. T B. F
33. Peter decided to play music for his patients because he couldn’t leave music.
A. T B. F
34. Peter put a recorder in his waiting room.
A. T B. F
35. The woman complained because she thought Peter wasn’t working.
A. T B. F
参考答案：ABBAA
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第15题：
What made the author laugh?
A． His own behavior
B． His wife’s suggestion
C． His changeable feelings
D． His wife’s sweet kiss
正确答案：AA
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第16题：
According to the passage, if a student' s school record is not good, he___________.A.will be a complete failure in his future work
B.will not be able to find a suitable job
C.will regret not having worked harder at school
D.may do well in his future work答案：D解析：根据本文最后两旬的句意“你在学校的记录并不是很好，但它仍然是你背景的一个重要部分。你不应对此感到抱歉，相反，你应该认识到在工作中你会有一个全新的开始。”可知。D项正确。 -
第17题：
Ann Curry is a famous news presenter of the NBC News"Today"show.When she was 15 she?happened to walk into a bookstore in her hometown and began looking at the books on the shelves.The man behind the counter,Mac McCarley,asked if she′d like a job.She needed to start saving?for college,so she said yes.
Ann worked after school and during summer vacations,and the job helped pay for her first year?of college.During college she would do many other jobs:she served coffee in the students′union,was a hotel maid and even made maps for the US Forest Service.But selling books was one of the?most satisfying jobs.
One day a woman came into the bookstore and asked Ann for books on cancer(癌症).The?woman seemed anxious.Ann showed her practically everything they had and found other books they?could order.The woman left the store less worried,and Ann has always remembered the pride she?felt in having helped her customer.
Years later,as a television reporter in Los Angeles,Ann heard about a child who was born with?problems with his fingers and his hand.His family could not afford a surgical(外科的)operation,and the boy lived in shame,hiding his hand in his pocket all the time.
Ann persuaded her boss to let her do the story.After the story was broadcast,a doctor and a?nurse called,offering to perform the surgical operation for free.
Ann visited the boy in the recovery room after the operation.The first thing he did was to hold?up his repaired hand and say,"Thank you."What a sweet sense of satisfaction Ann Curry felt!At McCarley′s bookstore,Ann always sensed she was working for the customers,not the store.Today it′s the same.NBC News pays her,but she feels as if she works for the people who watch the?programmes,helping them make sense of the world.
How did Ann help the child get the operation he needed?A.Ann persuaded the boy to speak on TV.
B.Ann paid for the operation herself.
C.Ann's boss agreed to raise money.
D.Ann's news report moved some doctors.答案：D解析：【考情点拨】推理判断题。【应试指导】文章最后四段描述了主人公帮助一个天生残疾的小孩的故事。她是通过说服老板让她做关于这个小孩的节目并播出，随后引起社会关注而使小孩得以手术的，而且在倒数第三段中明确指出医生是在看完节目后打电话表示愿意提供免费手术的。D项为正确答案。 -
第18题：
Popular British author,Charles Dickens′（1812--1870）family could hardly make ends meet.They could only afford to send one of their six children to school.Dickens was not that child.His parents chose to send a daughter,who had a talent for music,to an academy.Then at the age of 12,Dickens′life took another turn for the worse.
His father,a clerk,was placed in prison for unpaid debts.And,being the oldest male left at home,Dickens took up work at a factory.His horrible experience there became the fuel for his future writing.His father was freed three months later and inherited a small amount of money.Dickens was then sent to school.
From 1836 to 1837,he wrote a monthly series of stories.Thus The Pickwick,Papers,came into being,which brought fame to him.
Throughout his career,Dickens covers various situations in his novels.He wrote about the miserable lives of the poor in Oliver Twist,the French Revolution in Tale of Two Cities,and social reform in Hard Times.He also wrote David Copperfield,a book thought to be modeled on his own life.
"I do not write bitterly or angrily,for I know all these things have worked together to make me what I am,"he once said.His difficult childhood did indeed shape the person he became,as well as his writing career.There are shades of young Dickens in many of his most beloved characters,including David Copperfield and Oliver Twist.
Like the author,all these characters come from poor beginnings and are able to rise above their setbacks and achieve success."Minds,like bodies,will often fall into an ill-conditioned state from too much comfort,"he once wrote.On June 9th,1870,aged 58,Dickens died,leaving one unfinished work.The words on his tombstone read:"He was a sympathizer to the poor,the suffering and the oppressed,and by his death,one of England′s greatest writers is lost to the world."
How did Dickens see his childhood?A.He felt grateful for it.
B.He felt it a pity that things weren't in his favor.
C.He loved writing about it.
D.He chose to forget the bitterness about it.答案：A解析：考情点拨：推理判断题。应试指导：从第五段第一句话可知，狄更斯写作没有带着愤恨和生气的感情，他认为正是童年那些磨难把他塑造成现在的他。因此狄更斯应该是感激他的童年经历的。
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第19题：
Lucky is the man who has no "skeleton in his closet". When a man has done something in his life that he is ashamed of, that he wants to hide, he is said to have a "skeleton in his closet". Some people may have more than one skeleton.
As we have noted many times, it is hard to find out how these expressions begin. Sometimes, we get some hard facts. But more often we have to depend on guesswork. And that is true of this phrase, which came from England.
Before 1932, English law did not permit a doctor to cut open a dead human body for scientific examination, unless it was the corpse (尸体) of an executed (处决) criminal.
But when it became legal, more and more doctors demanded skeletons for a more scientific study of medicine. It was helping in the advance of modern medicine. The demand had become so strong that men began to rob tombs and sell skeletons to doctors at high prices.
We are told that a doctor would usually buy just one skeleton for scientific study. It became very important in his work. But he had to keep it hidden because most people objected to keeping such a thing. As a rule, the doctor would keep his skeleton in some dark corner where it could not be seen, or hide it in a closet.
After a time, people began to suspect (怀疑) every doctor of hiding a skeleton in the closet. From this suspicion, the phrase "a skeleton in the closet" took on a broader, more general meaning to describe anything that a man wanted to keep others from discovering. It could be proof of a criminal act, or something much less serious. Well, that is one theory.
One writer, however, believes that the phrase might have come from something that really happened. It is his guess that a hidden closet in some old English country home may have turned up a real skeleton, clear proof of some old family shame or crime. Well, one man’s guess is as good as another. But this sounds like a story by the great French novelist, Balzac.
Baizac tells us of a man who suspected his wife of having a lover. The husband comes home by surprise. But she hears him and quickly hides her lover in the closet of her bedroom. He enters her room and asks her if she is hiding her lover. He says he will not open the door to the closet if she promises him there is no one there; He will believe her. She answers firmly that she is not hiding anyone in the closet.
The husband then begins to build a solid brick wall against the closet. His wife watches, knowing that her lover will never come out alive. But she will not change her story and admit her guilt.Which of the following situations is suitable for using the phrase "skeleton in the closet"- A、You have stolen something precious and don’t want it discovered.
- B、You are a doctor and have to keep a skeleton for research.
- C、If you have cut open a dead human body for scientific examination you should keep the skeleton secret.
- D、You have done a crime or done something foolish, but you want to keep other from discovering it.
正确答案:D -
第20题：
Lucky is the man who has no "skeleton in his closet". When a man has done something in his life that he is ashamed of, that he wants to hide, he is said to have a "skeleton in his closet". Some people may have more than one skeleton.
As we have noted many times, it is hard to find out how these expressions begin. Sometimes, we get some hard facts. But more often we have to depend on guesswork. And that is true of this phrase, which came from England.
Before 1932, English law did not permit a doctor to cut open a dead human body for scientific examination, unless it was the corpse (尸体) of an executed (处决) criminal.
But when it became legal, more and more doctors demanded skeletons for a more scientific study of medicine. It was helping in the advance of modern medicine. The demand had become so strong that men began to rob tombs and sell skeletons to doctors at high prices.
We are told that a doctor would usually buy just one skeleton for scientific study. It became very important in his work. But he had to keep it hidden because most people objected to keeping such a thing. As a rule, the doctor would keep his skeleton in some dark corner where it could not be seen, or hide it in a closet.
After a time, people began to suspect (怀疑) every doctor of hiding a skeleton in the closet. From this suspicion, the phrase "a skeleton in the closet" took on a broader, more general meaning to describe anything that a man wanted to keep others from discovering. It could be proof of a criminal act, or something much less serious. Well, that is one theory.
One writer, however, believes that the phrase might have come from something that really happened. It is his guess that a hidden closet in some old English country home may have turned up a real skeleton, clear proof of some old family shame or crime. Well, one man’s guess is as good as another. But this sounds like a story by the great French novelist, Balzac.
Baizac tells us of a man who suspected his wife of having a lover. The husband comes home by surprise. But she hears him and quickly hides her lover in the closet of her bedroom. He enters her room and asks her if she is hiding her lover. He says he will not open the door to the closet if she promises him there is no one there; He will believe her. She answers firmly that she is not hiding anyone in the closet.
The husband then begins to build a solid brick wall against the closet. His wife watches, knowing that her lover will never come out alive. But she will not change her story and admit her guilt.From the story Balzac told we know that the wife’s lover must have become （）.- A、a corpse
- B、a phrase
- C、a skeleton
- D、a secret
正确答案:C -
第21题：
You are the administrator of your company’s network. A user named Peter runs Windows 2000 Professional on his portable computer. Peter wants to be able to work at home on files that were created in the office on the company network. Prior to logging off the network and leaving the office， Peter enables offline files. Peter wants to automatically download all the opened files to his computer and he should not manually define the offline files. What setting you will do in caching option？ （）
- A、Enable file and print sharing. Peter will be able to access his files at home immediately
- B、Synchronize all offline files. Peter will be able to access his files at home immediately
- C、In the cache settings, you should define the manual caching for documents
- D、In the cache settings, you should define the automatic caching for documents
- E、In the cache settings, you should define the automatic caching for programs.
正确答案:D -
第22题：
填空题He had no time or energy to play with his children or talk with his wife, but he ____ bring home a regular salary.正确答案： did解析：
句意：他没有时间和精力陪孩子玩耍，陪妻子聊天，但是他确实给家庭带来了稳定的收入。本题考查时态和强调句型。通过分析句子结构和空格后的谓语动词原形bring可知，空格处应填情态动词或表示强调或倒装的助动词（do,does,did等），根据had判断，时态为一般过去时。故划线处填did。 -
第23题：
单选题Lucky is the man who has no "skeleton in his closet". When a man has done something in his life that he is ashamed of, that he wants to hide, he is said to have a "skeleton in his closet". Some people may have more than one skeleton. As we have noted many times, it is hard to find out how these expressions begin. Sometimes, we get some hard facts. But more often we have to depend on guesswork. And that is true of this phrase, which came from England. Before 1932, English law did not permit a doctor to cut open a dead human body for scientific examination, unless it was the corpse (尸体) of an executed (处决) criminal. But when it became legal, more and more doctors demanded skeletons for a more scientific study of medicine. It was helping in the advance of modern medicine. The demand had become so strong that men began to rob tombs and sell skeletons to doctors at high prices. We are told that a doctor would usually buy just one skeleton for scientific study. It became very important in his work. But he had to keep it hidden because most people objected to keeping such a thing. As a rule, the doctor would keep his skeleton in some dark corner where it could not be seen, or hide it in a closet. After a time, people began to suspect (怀疑) every doctor of hiding a skeleton in the closet. From this suspicion, the phrase "a skeleton in the closet" took on a broader, more general meaning to describe anything that a man wanted to keep others from discovering. It could be proof of a criminal act, or something much less serious. Well, that is one theory. One writer, however, believes that the phrase might have come from something that really happened. It is his guess that a hidden closet in some old English country home may have turned up a real skeleton, clear proof of some old family shame or crime. Well, one man’s guess is as good as another. But this sounds like a story by the great French novelist, Balzac. Baizac tells us of a man who suspected his wife of having a lover. The husband comes home by surprise. But she hears him and quickly hides her lover in the closet of her bedroom. He enters her room and asks her if she is hiding her lover. He says he will not open the door to the closet if she promises him there is no one there; He will believe her. She answers firmly that she is not hiding anyone in the closet. The husband then begins to build a solid brick wall against the closet. His wife watches, knowing that her lover will never come out alive. But she will not change her story and admit her guilt.From the text we know that there are （） theories about how the phrase "skeleton in the closet" came into being.Aone
Btwo
Cthree
Dfour
正确答案： A解析： [解析] 细节题。阅读全文得知本文用了两个故事来解释这个短语，一是英国医生用死尸来进行医学研究；二是法国作家Balzac讲述的是丈夫将妻子的情人封死在墙里，由此可知B为正确答案。