6 Alasdair, aged 42, is single. He is considering investing in property, as he has heard that this represents a goodinvestment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, BeezerLimited, whose year
题目
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.
相似考题
更多“6 Alasdair, aged 42, is single. He is considering investing in property, as he has heard that this represents a goodinvestment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, BeezerLimited, whose year ”相关问题
-
第1题：
(c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, as
proposed, on 1 January 2006. (3 marks)
正确答案：
(c) Alasdair is not employed, nor is he a director, of Glaikit Limited. As he holds 25% of the shares in Glaikit Limited, he is a
participator in a close company and therefore the special close company provisions will apply. Thus Alsadair will be taxed
under the ‘loans to participator’ rules.
When the loan is written off, the amount waived will be treated as a gross distribution of ￡16,667 (￡15,000 x 10/9). This
will be assessed in the tax year in which the loan is written off (expected to be 2006/07 or 2007/08). To the extent that this
additional income makes Alasdair a higher rate taxpayer in that year, he will have to pay additional income tax of 32·5% of
the gross amount, less the available 10% tax credit.
From the company’s perspective, Glaikit Limited will have to pay 25% of the net value of any loan made to Alasdair which
has not been repaid to the company (or written off) within nine months of the year end. As the loan will remain outstanding
as at 31 March 2006, Glaikit Limited will have to pay ￡3,750 (25% x ￡15,000) to the Revenue by 1 January 2007. This
amount will not be repaid until the loan is repaid or written off. This usually takes place nine months after the year end in
which the loan is written off, so Glaikit Limited should ensure that any write-off occurs prior to 31 March 2007, or else the
repayment may be delayed for up to one year.
As the loan is tax free, the Revenue may also seek to tax Alasdair under the beneficial loan rules. If the Revenue were to seek
an assessment in this manner, the value of the benefit would be calculated and taxed as a deemed distribution. However, as
Alasdair has no connection with the company other than as an investor, it is unlikely that the beneficial loan benefit will lead
to such a deemed distribution. -
第2题：
6 Assume today’s date is 16 April 2005.
Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior
design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,
who is 19, and Sally who is 17.
As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000
shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of
an approved share option scheme. The free shares were given to Henry on the same day.
The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are not
capable of being exercised after 10 years from the date of grant. The company has been successful, and the current
value of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,
so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.
With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay
them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit
staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share
scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such
a scheme would work.
Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth
￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000
and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believes
he should make sure that his wealth and family are protected. He is keen to find out what options he should be
considering.
Required:
(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)
正确答案：
(a) (i) Gift of shares
Shares, which are given free or sold at less than market value, are charged to income tax on the difference between the
market value and the amount paid (if any) for the shares. Henry was given 3,000 shares with a market value of ￡1 at
the time of gift, so he was assessed to income tax on ￡3,000, in the tax year 2003/04. -
第3题：
6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate value
of ￡124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company made
a payment of ￡81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent ￡55,500 of the
insurance proceeds on restoring the property. ‘Hilltop’ was worth ￡269,000 following the restoration work. In July
2006, Sergio and Gerard sold ‘Hilltop’ for ￡310,000.
Sergio is 69 years old and a widower with three adult children and seven grandchildren. His annual income consists
of a pension of ￡9,900 and interest of ￡300 on savings of ￡7,600 in a bank deposit account. Sergio owns his home
but no other significant assets. He plans to buy a domestic rental property with the proceeds from the sale of ‘Hilltop’,
such that on his death he will have a significant asset which can be sold and divided between the members of his
family.
Gerard is 34 years old. He is employed by Fizz plc on a salary of ￡66,500 per year together with a performance
related bonus. Gerard estimates that he will receive a bonus in December 2007 of ￡4,500, in line with previous
years, and that his taxable benefits in the tax year 2007/08 will amount to ￡7,140. He also expects to receive
dividends from UK companies of ￡1,935 and bank interest of ￡648 in the tax year 2007/08. Gerard intends to set
up a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes to
use part of the proceeds from the sale of ‘Hilltop’ to make the maximum possible tax allowable contribution.
Fizz plc has announced that it intends to replace the performance related bonus scheme with a share incentive plan,
also linked to performance, with effect from 6 April 2008. Gerard estimates that Fizz plc will award him free shares
worth ￡2,100 each year. He will also purchase partnership shares worth ￡700 each year and, as a result, will be
awarded matching shares (further free shares) worth ￡1,400.
Required:
(a) Calculate the chargeable gains arising on the receipt of the insurance proceeds in January 2006 and the sale
of ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receipt
of the insurance proceeds have been submitted. (4 marks)
正确答案：
-
第4题：
thanks to
be inferior to
out of the question
in one way or the other
to protect … from
1.We’ve got to make our decision ________. 2.He raised his arm to _______ his face from the blow. 3.You can’t go to the wedding in that old shirt; it is quite _____. 4.He hasn’t made enough effort, therefore his work _______ mine. 5.The company has had a successful year, ____ mainly to the improvement in export sales.
参考答案：1.in one way or the other
2.protect
3.out of the question
4.is inferior to
5.thanks
-
第5题：
He broke his leg on the ice. ___, he was absent from work for half a year.A、As possible
B、As follows
C、As a result
D、As a whole
正确答案：C
-
第6题：
Not until the meeting was over ____ that he had made a mistake in his speech.A、he realized
B、did he realize
C、he has realized
D、has he realized
正确答案:B
-
第7题：
Section B
Directions: Complete the following passage by using the words in the box. Each word can only be used once. Note that there is one word more than you need.
A. contents B. taking C. carefully D. plastic E. packaging
F. declined G. freely H. typical I. contracts J. registered
If the package looks pretty, people will buy just about anything. So says an advertising executive in New York, and he has proved his point by selling boxes of rubbish for the price of an expensive bottle of wine.
Justin Gignac, 26, has sold almost 900 ____41_____ presented plastic boxes of rubbish from the street of the Big Apple at between $50 and $100 each. Buyers from 19 countries have paid for the souvenirs(纪念品). The idea has been so successful that he is thinking of promoting it around the world.
It all began when Mr. Gignac was at a summer workshop. “We had a discussion about he importance of ____42___,” he recalls. “Someone said packaging was unimportant. I disagreed. The only way to prove it was by selling something nobody would ever want.”
He searches the streets of Manhattan and typical ___43___ include broken glass, subway tickets, Starbucks cups and used ___44____ forks. “Special editions” are offered at a high price. He charged $100 for rubbish from the opening day of the New York Yankees’ stadium.
Mr. Gignac denies ____45___ his customers for fools: “They know what they’re getting. They appreciate the fact that they’re taking something nobody would want and finding beauty in it.”
Some _____46___ customers include people who used to live in the city and want a down-to-earth souvenir. He claims he has even sold to art collectors.
Realizing that the concept appears to be a real money-maker, Mr. Gignac has ___47___ a company and is employing his girlfriend as vice president. He ___48___ to discuss his profit margins: “It’s actually quite a lot of effort putting them together—but yet, garbage is free.”
Mr. Gignac is considering more varieties of souvenirs. He maintains that he has signed ___49___ with people interested in similar projects from as far as Berlin and London.
41.___________
正确答案：
D -
第8题：
Peter has been out of work for half a year，so he wants to__________a job in this company．A.prepare for
B.apply for
C.wait for
D.care for答案：B解析：该句意为彼得失业半年了，所以他想在这个公司找个工作。apply for“申请、请求”，符合句意，故选B。prepare for“准备”，wait for“等待”，care for“关心”，均不符合题意。 -
第9题：
Which of the following statements about Armold Schwarzenegger is TRUE？( )A.He was elected governor of California 10 years ago
B.He used to attach much importance to personal enjoyment
C.He has been thinking of solving sexual problems for long
D.He has troubles with his two daughters and two sons答案：B解析：
-
第10题：
问答题Practice 13 ● Miss Peters has placed an order with Mr. Frederic. This is the first order his company has ever got from her company. Mr. Frederic decides to keep this new customer and is thinking of increasing his company’s sales to her. ● Suppose you are a secretary of Mr. Frederic, he asks you to write this letter. ● Please write the letter. ● Write 60-80 words.正确答案： 【参考范文】
Dear Miss Peters:
For your first-time order, I would like to thank you on behalf of the company. This is your initial order and I believe that no greater kick a sales manager can get than the beginning of business with a new customer. The signing of an order is an exhibition of trust, and we are fully aware that we are responsible for maintaining that trust.
What means the most to the buyer of any product is the character of the supplying organization, its resources, its .facilities, its reputation, and its standards of service.
Every facility of our company is at your disposal. We would like to be helpful beyond the mere necessities of business transaction.
We really appreciate it that you decide to do business with us. We want to continue to deserve your trust.
John Smith
Secretary of General Director of ABC Company解析： 暂无解析 -
第11题：
单选题Why does Mr. Black want to delay his loan payment?ABecause his store opens in January.
BBecause he has declared bankruptcy,
CBecause he is paying back other loans.
DBecause he wants to modify his contract.
正确答案： B解析：
根据第1段第5句Paying back those loans has left me temporarily short of cash可知Mr. Black因偿还其他贷款而导致现金不足，故选C。 -
第12题：
问答题Practice 6 I have known very few writers, but those I have known, and whom I respect, confess at once that they have little idea where they are going when they first set pen to paper. They have a character, perhaps two; they are in that condition of eager discomfort which passes for inspiration; all admit radical changes of destination once the journey has begun; one, to my certain knowledge, spent nine months on a novel about Kashmir, then reset the whole thing in Scottish Highlands. I have never heard anyone making a ‘skeleton’, as we were taught at school. In the breaking and remarking, in the timing, interweaving, beginning afresh, the writer comes to concern things in his material which were not consciously in his mind when he began. This organic process, often leading to moments of extraordinary self-discovery, is of an indescribable fascination. A blurred image appears; he adds a brushstroke and another, and it is gone; but something was there, and he will not rest till he has captured it. Sometimes the years within a writer outlives a book he has written. I have heard of writers who read nothing but their own books; like adolescents they stand before the mirror, and still cannot fathom the exact outline of the vision before them. For the same reason, writers talk interminably about their own books, winkling out hidden meanings, super-imposing new ones, begging response from those around them. Of course a writer doing this is misunderstood: he might as well try to explain a crime or a love affair. He is also, incidentally, an unforgivable bore. This temptation to cover the distance between himself and the reader, to study his image in the sight of those who do not know him, can be his undoing: he has begun to write to please. A young English writer made the pertinent observation a year or two back that the talent goes into the first draft, and the art into the drafts that follow. For this reason also the writer, like any other artist, has no resting place, no crowd or movement in which he may take comfort, no judgment from outside which can replace the judgment from within. A writer makes order out of the anarchy of his heart; he submits himself to a more ruthless discipline than any critic dreamed of, and when he flirts with fame, he is taking time off from living with himself, from the search for what his world contains at its inmost point.正确答案：
【参考译文】
我所认识的作家寥寥无几,然而凡是我所认识和尊敬的作家,都立即承认在他们动笔时,不清楚要写什么,怎么写。他们心中有一个或两个角色。他们处于急切不安的状态,而这被当作是灵感。他们无不承认,一旦“旅程”开始,“目的地”常有急剧的变化。据我所知,有位作家花了9个月的时间写了一部有关克什米尔的小说后来却把整个故事背景换成了苏格兰高地。我从未听说过任何一位作家像我们在学校学的那样,动笔前先列什么提纲。作家在剪裁修改、构思时间、穿插情节、以至从头重写的过程中,会领悟到素材中有很多东西是他刚动笔时所未意识到的。这种有机的加工过程往往达到不寻常自我发现的境界,具有难以言表的构思魅力。一个朦胧的形象出现在作家的脑海里,他左添一笔,右添一笔,形象反而消逝了;可是,好像还有什么东西存在着,不把它捕捉到,作家是不会罢休的。有时,一个作家一本书写完了,但兴奋仍未消散。我听说一些作家,除了自己的书外,别的书一概不读,犹如希腊神话中那位漂亮少年,站在镜前,不能辨认出自身的真面目。由于这个原因,作家喋喋不休地谈论自己的书,挖掘其隐晦的含义,增添新的含义,询问周围人的反应。作家如此行事当然会被人误解。他还不如给人讲一个犯罪案件或一个恋爱故事。顺便说一句,他也是个不可饶恕的令人厌烦的人。
这种企图消除自己和读者之间距离的作法,企图用不了解自己的人的观点来研究自己塑造的形象的作法,会导致作家的毁灭,因为他已经开始为取悦他人而写作了。
一两年前,一位年轻的英国作家发表了中肯的看法。他说,初稿是才华,以后各稿都是艺术。也是由于这个原因,作家同任何艺术家一样,找不到可休息的场所,找不到伙伴和活动使自己得到安逸。任何局外人的判断也比不上他自己内心的正确判断。一旦作家从内心的紊乱中理出头绪,就应按任何评论家想象不到的无情规范约束自己去写作;当他沽名钓誉时,他就脱离了自我生活,脱离了对自己灵魂最深处世界的探索。解析： 暂无解析 -
第13题：
4 Assume today’s date is 15 May 2005.
In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,
and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He
started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more
customers. However, he was eventually successful, and the business subsequently made profits.
The results for Bob’s business were as follows:
Period Schedule D Case I
Trading Profits/(losses)
￡
1 October 2001 – 30 April 2002 13,500
1 May 2002 – 30 April 2003 (18,000)
1 May 2003 – 30 April 2004 28,000
Bob required funds to help start his business, so he raised money in three ways:
(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob
started selling books from his collection. These had risen considerably in value and sold for between ￡150 and
￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.
Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.
(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising
chargeable gains totalling ￡23,720.
(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600
per year since he started this employment.
Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares
in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company
had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company
estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.
He has not yet received any money.
Required:
(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.
Your advice should include reference to the badges of trade and their application to this case.
(9 marks)
正确答案：
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant -
第14题：
6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co and pays income tax at the
higher rate.
Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed
of the following assets:
(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the
property in May 1995, and assigned the lease in May 2006 for ￡90,000.
(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and
20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250
on 14 March 2005.
Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based
manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be
invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.
The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors
in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar
Limited, but does not know anything about the details of these reliefs
Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme
to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to
which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The
majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate
Andrew himself is less sure that the proposal is without merit.
Required:
(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.
(2 marks)
正确答案：
-
第15题：
听力原文：M: Would you please tell me what I should do to have funds transferred to me here from London?
W: The fastest way is by telegraphic transfer from your bank in London to us.
Q: What does the man want to do?
(20)
A．He wants to withdraw some pounds.
B．He wants to transfer some money to London.
C．He wants to know how to transfer money from London to him.
D．He wants to exchange some pounds for yen.
正确答案：C
解析：男士问的是如何“have funds transferred to me here from London”，所以C项正确。 -
第16题：
If a customer wants to draw cash with a cheque for himself at his own branch, what he needs to do is to write "pay cash" between the parallel lines.
A．Right
B．Wrong
C．Doesn't say
正确答案：B
解析：根据文中最后一句To "open" a "crossed" cheque…writes "pay cash" between the parallel lines and adds his signature beneath．Signature签名。 -
第17题：
Whenever he has trouble in study, he always tries, _____, to get help from his teachers and classmates.
Asomehow
Banyhow
Cno matter how
Danyway
正确答案：A
-
第18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
正确答案：A
-
第19题：
A child has his pains because______.
A．he can not do whatever he wants to
B．he is not allowed to play in rain
C．he has a lot of new things to learn
D．he can not play at the seaside freely
正确答案：A
解析：见第二段最后两句话：孩子在他希望去做的事上并不自由，他总是被大人们告知哪些事要做哪些事不要做。 -
第20题：
How will Mr. Chalmers remit the payment?A.He will send a check every month
B.It will be taken out of his bank account
C.It will automatically be deleted from his paycheck
D.He will bring cash to the company答案：B解析：根据第一封邮件第一段末尾处的I will ensure that payment is in my bank account for your automatic withdrawal by 10：00 am．可知，答案为B。 -
第21题：
单选题His mother had talked to him for two hours while he was watching TV, but _____.Aa little did he hear
Blittle did he hear
Clittle heard he
Da little heard he
正确答案： B解析：
句意：在他看电视的时候，他妈妈跟他讲了两个小时，但他几乎都没听。具有否定意义的副词如little，seldom，never，hardly，scarcely，rarely等位于句首时，句子部分倒装，故选B。 -
第22题：
问答题In social situations, the classic Intention Movement is“the chair-grasp”. Host and guest have been talking forsome time, but now the host has an appointment to keep and can get (1)_____away. His urge to go is held in check by his desire not be rude (2)_____to his guest. If he did not care of his guest’s feelings he would (3)_____simply get up out of his chair and to announce his departure. (4)_____This is what his body wants to do, therefore his politeness (5)_____glues his body to the chair and refuses to let him raise. It is at (6)_____this point that he performs the chair-grasp IntentionMovement. He continues to talk to the guest and listen tohim, but leans forward and grasps the arms of the chair as (7)_____about to push himself upwards. This is the first act he wouldmake if he were rising. If he were not hesitating, it would (8)_____only last a fraction of a second. He would lean, push, rise, (9)_____and be up. But now, instead, it lasts much longer. He holdshis“readiness-to-rise”post and keeps on holding it. It is as if (10)_____his body had frozen at the get-ready moment.正确答案： 1.can→must 根据上文,可知主人是“必须(must)”而不是“可能(can)”离开。
2.在 not 后加to not to be rude to his guest作定语修饰his desire。
3.将of→for或about care for/about在意,在乎
4.删除and或to 如果删除to,那么在这里连词and连接两个并列的谓语动词get up out of his chair和announce his departure。如果删除连词and。不定式to announce his departure则作目的状语。
5.therefore→but 这里两个分句是转折关系,而不是原因与结果的关系。
6.raise→rise raise是及物动词后必须跟宾语,而rise则是不及物动词,作“起立,起身”讲。
7.在 as about 中间加入if或though as if/though后跟不定式,可表示“似乎要做……”之意。
8.make → do 或 perform do/perform an act表示“采取行动”
9.√
10.post→ posture post作“标志,位置,职位”,而posture作“姿势”讲。解析： 暂无解析 -
第23题：
问答题Practice 1 ●You have just received a telephone call for your colleague, Sue Benton, who is away from her desk. A sales representative, John Smith, from Barton’s & Co has been delayed. He cannot get to a meeting with Sue, but thinks he can get there later. He has given you his mobile number and would like Sue to call him back. ● Write a message for your colleague saying: ● who has called ● why he will be late ● when he can get there ● what he wants Sue to do ● Write 30-40 words.正确答案： 【参考范文】
Hi, Sue,
John Smith from Barton’s & Co called just now and left a message that he was trapped in a traffic jam. He thinks he might be about half an hour late for the meeting with you slotted for 9 am. So he wants you to call him on 25249680 to confirm for a meeting at 9:30 am.
Alan解析： 暂无解析