(iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable inputtax. (6 marks)You are required to prepare calculations in respect of part (ii) only of this part of this question.Note: – You should assume
题目
(iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable input
tax. (6 marks)
You are required to prepare calculations in respect of part (ii) only of this part of this question.
Note: – You should assume that the corporation tax rates and allowances for the financial year 2006 apply
throughout this question.
相似考题
参考答案和解析
正确答案：
(iii) The effect of the restructuring on the group’s ability to recover its input tax
Prior to the restructuring
Rapier Ltd and Switch Ltd make wholly standard rated supplies and are in a position to recover all of their input tax
other than that which is specifically blocked. Dirk Ltd and Flick Ltd are unable to register for VAT as they do not make
taxable supplies. Accordingly, they cannot recover any of their input tax.
Following the restructuring
Rapier Ltd will be carrying on four separate trades, two of which involve the making of exempt supplies such that it will
be a partially exempt trader. Its recoverable input tax will be calculated as follows.
– Input tax in respect of inputs wholly attributable to taxable supplies is recoverable.
– Input tax in respect of inputs wholly attributable to exempt supplies cannot be recovered (subject to the de minimis
limits below).
– A proportion of the company’s residual input tax, i.e. input tax in respect of inputs which cannot be directly
attributed to particular supplies, is recoverable. The proportion is taxable supplies (VAT exclusive) divided by total
supplies (VAT exclusive). This proportion is rounded up to the nearest whole percentage where total residual input
tax is no more than ￡400,000 per quarter.
The balance of the residual input tax cannot be recovered (subject to the de minimis limits below).
– If the de minimis limits are satisfied, Rapier Ltd will be able to recover all of its input tax (other than that which is
specifically blocked) including that which relates to exempt supplies. The de minimis limits are satisfied where the
irrecoverable input tax:
– is less than or equal to ￡625 per month on average; and
– is less than or equal to 50% of total input tax.
The impact of the restructuring on the group’s ability to recover its input tax will depend on the level of supplies made
by the different businesses and the amounts of input tax involved. The restructuring could result in the group being able
to recover all of its input tax (if the de minimis limits are satisfied). Alternatively the amount of irrecoverable input tax
may be more or less than the amounts which cannot be recovered by Dirk Ltd and Flick Ltd under the existing group
structure.
更多“(iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable inputtax. (6 marks)You are required to prepare calculations in respect of part (ii) only of this part of this question.Note: – You should assume”相关问题
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第1题：
(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather than
as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year
ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.
You are not required to prepare any other supporting calculations. (10 marks)
正确答案：(b) The new business
There are two tax advantages to operating the business as a partnership.
(i) Reduction in taxable income
If the new business is operated as a company, Cindy and Arthur would both be taxed at 40% on their salaries. In
addition, employer and employee national insurance contributions would be due on ￡105 (￡5,000 – ￡4,895) in respect
of each of them.
If the new business is operated as a partnership, the partners would have no taxable trading income because the
partnership has made a loss; any salaries paid to the partners would be appropriations of the profit or loss of the
business and not employment income. They would, however, each have to pay Class 2 national insurance contributions
of ￡2·10 each per week.
(ii) Earlier relief for trading losses
If the new business is operated as a company, its tax adjusted trading loss in the year ending 31 March 2008 would
be as follows:
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第2题：
(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.
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第3题：
(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.
You should ignore the effect of any pension contributions to be made by Gerard in the future, consider both
the value and timing of amounts received by Gerard and include relevant supporting calculations.
(5 marks)
Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughout
this question.
正确答案：
(d) Implications for Gerard of the changes to Fizz plc’s bonus scheme
Value received
Under the existing scheme Gerard receives approximately ￡4,500 each year. This is subject to income tax at 40% and
national insurance contributions at 1% such that Gerard receives ￡2,655 (￡4,500 x 59%) after all taxes.
Under the proposed share incentive plan (SIP), Gerard expects to receive free shares worth ￡3,500 (￡2,100 + ￡1,400).
Provided the shares remain in the plan for at least five years there will be no income tax or national insurance contributions
in respect of the value received. Gerard’s base cost in the shares for the purposes of capital gains tax will be their value at
the time they are withdrawn from the scheme.
In addition, the amount he spends on partnership shares will be allowable for both income tax and national insurance such
that he will obtain shares with a value of ￡700 for a cost of only ￡413 (￡700 x 59%).
Accordingly, Gerard will receive greater value under the SIP than he does under the existing bonus scheme. However, as noted
below, he will not be able to sell the free or matching shares until they have been in the scheme for at least three years by
which time they may have fallen in value.
Timing of receipt of benefit
Under the existing scheme Gerard receives a cash bonus each year.
The value of free and matching shares awarded under a SIP cannot be realised until the shares are withdrawn from the
scheme and sold. This withdrawal cannot take place until at least three years after the shares are awarded to Gerard.
Accordingly, Gerard will not have access to the value of the bonuses he receives under the SIP until the scheme has been in
operation for at least three years. In addition, if the shares are withdrawn within five years of being awarded, income tax and
national insurance contributions will become payable on the lower of their value at the time of the award and their value at
the time of withdrawal thus reducing the value of Gerard’s bonus. -
第4题：
(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%. -
第5题：
问答题Now Internet has almost become the symbol of information age. Some think that it is a very great invention because by it, they can do many things that were impossible before. But some view Internet with much disapproval because it distracts people's attention rather than help people do things better. What is your opinion about the influence of Internet on the modern society? Write an essay of about 400 words on the following topic:Internet and the Modern SocietyIn the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement, with appropriate details. In the last part you should bring what you have .written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
The Internet and the Modern Society Recently the influence of Internet has attracted much public attention. People worry about the time wasted on it, the damage caused by virus spread on it, and most of all, some violent crimes committed due to the violent games played on it. All these concerns may be reasonable. But if we take a broader perspective, we may find that Internet has had many positive impacts on the modern society.
First of all, Internet has made the access to information more convenient. In .the past, people could get information they wanted through only limited channels, such as newspaper, radio, and television. This means that only a certain amount of people could get the information at a certain time and in a certain place. But now with the help of internet, people can get information no matter when they want. As a researcher has pointed out, information explosion means that people live in the ocean of information, and Internet has been essential to make that true.
Besides, Internet has also made communication more convenient. Sociologists agree that communication is vital to maintain harmonious human relation, but the communication was rather inconvenient in the past despite the continuous improvement of technology. Letters have been so slow as to be nicknamed snail mail; telegraph and telephone may be quicker, but they have been very costly. But now many new communication tools developed on the basis of the Internet, such as e-mail, msn and QQ, have made talking to a person extremely quick, convenient, and virtually free of charge. This will undoubtedly improve the human relation in the modern world.
The most important impact, however, is that Internet has made social interaction more convenient. Before the Internet era, various social institutes had only limited options to choose from if they wanted to reach the public, and naturally the result was usually unsatisfactory. But now in the Internet era, all these institutes can set up their own websites, which can not only provide the public with information but also collect reaction from the public. For example, the government can collect people's opinion about a certain project through the Internet, producers can promote products through Internet, and universities can clarify admission policies through Internet. The result is that Internet can help to bring about a more open, fair and interactive society.
In a word, more convenient social interaction, personal communication and access to information are the three major changes the Internet has made in the modern society. Although there do exist some problems with the Internet, these positive influences certainly are more important. What we should do is to find measures to solve the problems rather than just talk about them. Just as the proverb goes, we should not stop eating for fear of being choked.解析：
本题的题目首先列举了人们对互联网的两种看法，然后要求考生谈论自己对关于“互联网对现代社会的影响”。本文的引言段采用的是转折式(self-refutation)。作者先列举了互联网的一些问题，然后话锋一转，提出互联网的影响主要是积极的这一观点。在正文段落中，作者分别从三个方面阐述互联网的影响，即获取信息更方便、人际交流更方便和社会互动更方便。这一顺序非常合理，从个人到社会，符合范围从小到大、水平从低到高的规律。前面两段的衔接词分别为first of all和besides，第三段则使用了the most important impact，however，这起到了很好的强调作用。另外，第一段中的专家证言和第二段中的例子都使得文章的内容更加丰富。结论段使用in a word开始，作者在一句话中完成了summary。Final comment中的格言的使用，也为文章添色不少。 -
第6题：
问答题Some people say that the best preparation for life is learning to be cooperative. Others take the opposite view and say that learning to be competitive is the best preparation. Write a composition of about 400 words on the following topic，expressing your views on cooperation and competition. COOPERATION OR COMPETITION In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
COOPERATION OR COMPETITION It is difficult to figure out whether cooperation or competition is more important. Although cooperation is widely emphasized in the world, competition, I believe, still plays an essential part in people's lives. Learning to be competitive is clearly the best preparation for life. This becomes very clear as one has more experience in the world. Everyone is out to make their own lives better. If you are not competitive, you may lose many chances and be left behind.
In the first place, everyone knows that Man is by nature a competitive, aggressive, and selfish animal. This is why Man can dominant the world, even though Man is not the strongest species. Darwin, in The Origin of the Species, makes it very clear that the weak will die, and only the strong will survive. Since this is our fate, the only intelligent thing to do is to be strong, and be a winner.
Competition exists in almost every field. In the business world, for instance, everyone knows that the most important order of the day is to beat your competitors. This can only be done by competing with any and all means necessary to win. If your product is not competitive, you can not obtain the trust of customers. No one wants to go out of business, so you must compete. Also in your workplace, you must be better than the other employees you are working with, because in this age of downsizing you do not want to be fired. Likewise, in the sports world, the strongest will come out as winners. They become our heroes and they are glorified in every way. In fact, the only way our world rewards people is to give trophies to the winners, not to the losers. Only the winner will be remembered. Everyone wants glory in life and learning to be competitive is the only path to glory.
Therefore, the only way to survive in this world is to be competitive. To learn to cooperate is a ridiculous way to live one' s life. In fact, I know that when I wish to beat someone who is weaker willed than, I would use his foolish cooperative actions against him in the end.解析：
竞争与合作一直是写作考试热衷的话题。本文立场鲜明，论证有力。作者从人的本性、商界及体育界现实出发，说明只有竞争才能在当今世界生存。虽然对许多中国学生来说本文的观点会有些偏激，但从西式思维出发，本文可算一篇佳作。 -
第7题：
问答题Internet has become not only a way of convenient communication, but also a way to make fame. There have been several examples of coming to instant fame with the help of internet, such as Mu Zimei in Guangdong Province and Belle Lotus (Furong Jiejie) in Beijing. What is the difference between the cyber fame and traditional fame, and what is the right attitude toward the trend of seeking fame on the net? Write an article of about 400 words on the following topic:Cyber Fame VS. Traditional FameIn the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
Cyber Fame VS. Traditional Fame Do you surf on the internet? If yes, do you know who Mu Zimei is, and who Belle Lotus is? Both of them are very famous on Internet, and their fame comes almost overnight. Nowadays many people are attracted by this instant fame, and are planning to abandon the traditional road to fame because that may spend too much time. But it must be realized that these two kinds of fame are very different.
To begin with, traditional fame and cyber fame are built on different bases. As we know, traditional fame comes from ability and achievement. In the past, time and practice could help check the quality of one's achievement, and only those who passed the check could become famous. Einstein, for example, became famous years after he put forward his theories of relativity. The cyber fame, on the other hand, is mainly built on novelty and strangeness. Nowadays, so long as you can do something very strange, you will probably become famous. Miss Mu became famous because she published her diary about her affair with different men, and Belle Lotus did so by declaring her strong admiration about herself. Both of them behave very abnormally, according to a sociologist, and it is mainly this quality that makes them Famous.
From different bases come different reactions. Because traditional fame rests upon a solid foundation, it usually harvests respect and admiration from the public. However, as cyber fame rests upon strange behaviors, it wins its owner only curiosity, or even contempt. A recent survey among net users conducted by a website shows that more than 80 per cent people respect traditional famous scientists and artists, and only about 5 per cent say that they admire those net-famous figures. The survey also shows that more than 75 per cent think that people like Mu Zimei are not worth so much attention.
Most important of all, these two kinds of fame will see different future. Traditional fame lasts, but cyber fame will be transient. According to Dr. Li from the China's Academy of Social Sciences, only values that go in agreement with the social ethics can be accepted, passed, and thus can exist for a long time. He points out traditional fame can last because it advocates the correct ethics, and cyber fame cannot possibly last because it is against the widespread social moral values. What he says is true. Internet is a place of easy come, easy go. If the fame comes quickly, usually it will also go quickly. Probably two years later, nobody will remember who Mu Zimei is.
From the above discussion, we can tell that traditional fame and cyber fame are different in their basis, social reactions, and the future. When we know the difference, it is clear that we students should seek traditional fame instead of cyber fame. Internet may be a convenient way of communication, but obviously it is not a convenient way to make fame, in the best sense.解析：
这个题目要求讨论传统意义上的出名和网络世界中的出名之间的区别。例文的内容非常丰富。作者从两种名声的基础、社会反应以及将来命运三个方面分析了两者的区别，同时这三者之间又存在着一定的因果关系。在阐述每一点内容时，作者注意运用不同种类的证据，比如例子、数据、专家证言等。文章的引言段用问题开始，起到了吸引读者注意力的目的。正文段落采用了对比模式，比较清楚地说明了两种名声的区别。每一段的主题句都非常清楚、具体，并注意了段与段之间的连接。结论段采用了最简单的总结方式，即在一句话中重申中心论点和要点。最终评论同时起到了回答题目中第二个问题的作用，可谓一箭双雕。 -
第8题：
问答题In the past few decades,“generation gap” has become a quite popular phrase, signifying the barrier between parents and children. But what has caused the barrier, why do people living together disagree with each other? Write a composition of about 400 words on the following topic:Who Has Dug The Generation Gap? In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
Who Has Dug the Generation Gap? Since its invention, the phrase generation gap has spread all over the world in almost an instant. In the past few decades, although human beings are striving toward more common goals, the gap between parents and children seems to be widening. It is high time that we thought about the causes of this prevailing trouble.
The most important reason is that parents and children hold different values. With the constant development of technology, social values are also undergoing continuous changes. Because parents and children belong to quite different times, they naturally belong to different value groups, and this in turn leads to the barrier between different generations. For example, our parents living in the 1960s think that people should cherish their membership in their groups, and should adapt themselves to their groups, but we emphasize individual values and are ready to leave our groups at any moment in search of a better one. It is unlikely for people holding different values to agree on everything in life, and the barrier is, therefore, also unavoidable.
Another important reason for the generation barrier is lack of communication. A good talk can sometimes dissolve the disagreement between people with different values, but the trouble is that there is not enough communication. With the ever increasing pressure in work and life, parents are spending less effort and time with children; the children, faced with heavy study load or various distractions such as IV plays and computer games, are also spending less time with their parents. This results in a lack, or an inability, of communication when it is necessary.
Besides these two general reasons, there may be some special cases. According to a recent report, about 5 per cent of generation gap results from irresponsible parents. Some parents, especially those without good education, tend to evade the duty of raising and caring their children. The same report also reveals that about 3 percent of the problem results from problematic children who consistently refuse parents~ help. This type of cases represents only a small portion, but the problem is often more serious.
In a word, except for some special cases, barriers come into being either because the two parties involved embrace too different values or because they are not talking to each other often enough. After finding out the reasons, we may know that it is wrong to blame parents or children for the barriers, and we should mainly encourage communication, for if parents and children can talk to each other more, barriers will have less opportunity to stay.解析： 本文要求分析父母与子女之间产生隔阂的原因，属于因果关系的说明文。文章引言段采用了开门见山的方式，直接以代沟开始。Thesis statement用的是It is high time that we thought…，婉转但仍然达到了目的。正文段的衔接词很好地体现了各要点间的主次关系，用得非常恰当。结论段虽然提到三个要点，其实质是在强调前面两个，更强化了文章的衔接。因为是谈问题的原因，所以结尾处的最终评论就采用解决方法，非常自然协调。 -
第9题：
问答题Recently many cities have built university towns in suburbs and relocated many universities from downtown area to these newly built campuses. What do you think may be some of the major results of such arrangement? Write a composition of about 400 words to discuss your opinion. You may talk about both positive and negative ones. The title of the article has been supplied to you.Results of Building University Towns In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
Results of Building University Towns As education has come to be viewed as one of the bases for a nation's power, it has attracted more and more attention in the new century. One way that government tries to support education is to build university towns. In the past few years, cities like Beijing, Shanghai, Nanjing, and Guangzhou have all built university towns, some even building more towns to host large numbers of universities in the area. This new arrangement naturally has led to many consequences, some being positive, some not. In my opinion, there are mainly three major results worth discussing.
Firstly, building university towns improves teaching facilities for universities. In the past, most universities occupied only a small piece of land in downtown area. The classrooms are old and small, and teaching equipment is out-dated. But after moving to university towns, all the universities certainly have a much larger campus, together with new buildings and newly-purchased equipment. Take my university for an example. Before moving to the new campus, it had a campus of only about 200 mu, and usually three to four colleges crammed in the same building. Now the new campus is as large as 900 mu, and every college has its own building. Besides, there are more computer labs and classrooms with multi-media equipment. In this sense, moving to the university towns is undoubtedly a progress for the school.
Secondly, building university towns can offer students a better study environment. We all know that students are supposed to focus their mind on study, but if the school is located in downtown areas, there may be too many things to distract them. For example, girls may spend much time window shopping, and boys may spend more time watching movies. But university towns can solve this problem. On the one hand, these towns are usually located in suburbs. It is very inconvenient to go window shopping, so students are forced to focus on study. On the other hand, universities provide students with very good study facilities, such as library, reading room, and computer lab. Many teachers find that the students are studying harder than they did in old campus.
Of course, there are some problems with building university towns, the most serious one is traffic problem. As university towns are located from 20 to 50 km away from cities, it may take about one hour to go there. Students have to spend more time and money when they go to the city, and teachers have to spend more time traveling to and from the suburban campuses. Remote location also means that schools have to spend more on traffic than in the past, and this expense may be considerably big for some universities.
All in all, although there may be inconveniences, building university towns can be very beneficial for universities and students. If there were no university towns, most schools would still stay in their narrow space, and teach students in small classrooms with worn out equipment. In that case, there cannot be much improvement for education, in its real sense.解析：
本题要讨论的是建设大学城的后果。例文的引言段使用的是narrow-down形式，先从教育受到重视这种社会大环境讲起，然后引出大学城的概念，再明确文章的中心思想，行文非常自然。正文段的前两段是一部分，主要讨论大学城的好处；后一段是第二部分，主要讨论大学城的坏处。在结论段中，作者用一句话总结全文，然后用话题的重要意义作最终评论。 -
第10题：
问答题Part of the reform in university education is collecting tuition from students. University education used to be almost free, but since a few years ago, many universities have required their students to pay for their education, and mostly at very high price. What do you think is the result of this? Write a composition of about 400 words to explain some of the important consequences. You may discuss both positive and negative ones. The title has been provided for you.Results of Collecting Tuition In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring, what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
Results of Collecting Tuition As a proverb goes, there is no free lunch in this world. But this did not apply to China's higher education in the past, as students virtually paid nothing for their study. With the economic booming and growing demand for talents, universities are required to admit more students, and are allowed to collect tuition from students as well. Viewing this policy more than a decade later, we may find that it has brought about quite mixed consequences.
The first obvious consequence is that schools can offer better teaching resources. In the past, universities got their money from the government, but it was usually not much. Now with the large amount of money from students, most universities are spending generously on teaching facilities such as teaching and dormitory buildings, multimedia equipment, and on acquisition of more books and internet access for students and teachers. These have greatly improved the hardware and software of university education, and both schools and students may profit from it.
Another important consequence is that students' motivation in study is enhanced. This may be unexpected, but easy to understand. When students enjoyed free education, they did not view it as a hard-earned opportunity, and many who disliked their majors simply idled away their stay on campus. But when students have to pay a lot for having their classes, they will liken idling as wasting their money, consequently most of them are studying hard. It is just like you won't throw away your dishes if you eat in a luxurious restaurant. A questionnaire given to juniors and seniors in 100 universities across the nation has also supported this explanation.
However, this policy has also placed a heavy financial burden on students' parents. The average tuition for university students now is about 5000 yuan every year, which means that parents have to prepare about 20,000 yuan to cover the education of one child. This is too heavy a load for parents in rural areas as well underdeveloped cities. There have been reports that some parents committed suicide because they felt ashamed for not being able to provide their children's tuition.
In general, collection tuition has brought about a quite complex picture. While helping schools improve their teaching resources and encouraging students to study harder, it also creates heavy financial burden for parents. Method must to be found to tap the advantages and resolve threats from the disadvantages. Only when both aspects are taken into consideration can the new policy bring real profit to university students and the whole society.解析：
本题的话题是高校收学费带来的影响。文章引言段的开头使用了“天下没有免费的午餐”的谚语，很容易吸引读者注意。作者使用了过去与现在的对比，自然引出了话题。中心思想句写得简洁而又准确。正文段的衔接非常流畅，尤其是在第二段和第三段的衔接很成功，把读者的注意力从优点顺利地转移到了缺点上。结论段用了两句作总结，这样会比较全面。由于文章是谈正反两方面的结果，所以作者选用简单的建议作最终评论，同样非常流畅。 -
第11题：
问答题More and more students are renting flats to live away from campus, and some of them are student lovers. Some students think this is unacceptable, but others find it attractive. What is your opinion on student lovers living together? Write an article of about 400 words to express your opinion. You should supply a title for your article. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
On Student Lovers' Living Together According to official statistics, the number of college student lovers living together off campus in Beijing has increased by four times between 1997 and 2001. This is undeniably true of many other places in China. Although many students do not strongly object to it, I don't think it is advisable for college student lovers to live together away from campus.
Some lovers say that living together can help them study better, for it can help them get rid of the interference of other students. This is actually not true. When living away from campus, the lovers will always think of each other rather than the teachers' assignment, and other unavoidable family chores such as looking and washing will also take much time away that might have been spent on study. Besides, many courses now require group work or cooperation. If they stay away from other classmates, how can they study these courses well?
Some lovers say that living together can relieve their loneliness and pressure, but it is not really the best choice. On the one hand, the real reason for their loneliness is that they are not focusing their mind on study. Study, the most important task for university students, can prove to be fascinating if you really focus on it. On the other hand, even if their loneliness is real, there are many better ways to deal with it. For instance, they can find friends to take part in sports or other entertaining activities. By staying away from other classmates, living together can be a source of rather than solution to loneliness.
Other lovers argue that they mean to get married after graduation, and this experience can help them test each other to see if they are suitable for married life. But this mentality does not hold water. The two lovers may really love each other, but living together can actually spoil a good relationship, because it enters into weakness rather than strength, doubt rather than conviction. A follow-up study shows that few couples living together really end in marriage.
In a word, those student lovers cannot find enough reasons to justify their choice. What they can offer all represent self-deception or misconception. Although universities are not allowed to forbid students to live off campus, they can still find more effective ways to convince this lost group of the disadvantages, and improve teaching and after-class activities to attract them back to campus.解析：
这道题要求回答的问题是Is it correct for student lovers to live together away from campus，属于观点态度题的范畴。例文作者在引言段中清楚地表达了自己的观点，并且从学习、心情和婚姻三个方面分析了校外同居的坏处。本文最突出的特点是采用了驳论形式，作者不是直接阐述校外同居的坏处，而是假设有人赞成这一做法并同其辩论。所以在正文段中，作者总是先引出反方观点，然后再说明自己观点并加以论证。由于采用这种方式，所有的主题句都出现在段落中间。本文其他成功之处还包括用文章的话题作标题，引言段采用数据开头以吸引读者注意以及用解决问题的建议作最终评论等。 -
第12题：
问答题In China people are required to retire at a fixed age, men at 60 and women at 55. People used to accept it without any doubts，but now with the diversification of employment，the policy of forced retirement is causing more and more debates. What is your opinion about this policy? Write a composition of about 400 words on the following topic：My Opinion on Forced Retirement In the first part of your writing you should present your thesis statement，and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
My Opinion on Forced Retirement Before the reform and opening up in 1980s, everything in China was planned by the government. People in towns and cities were assigned jobs after graduation, and would retire at a fixed age. Now about a quarter of century later, great changes have taken place in China, but the policy of forced retirement remains unchanged. This naturally causes much debate. In my opinion, forced retirement is not really suitable for the contemporary society.
Firstly, forced retirement may lead to much waste of experience and expertise. At the age set for retirement, that is, 55 years old for women and 60 for men, most are still at the best state in terms of job performance. By this time, most of them may have worked for about 30 years, and this gives them valuable experience and expertise which do not exist among younger people. Besides, at the age of 50s or 60s, people usually have a better understanding of the society and life, so they can make more sensible decisions than younger people do. So forcing people to retire at 50s or 60s will necessarily lead to a great loss for the society.
Secondly, forced retirement may also cause problems for the retired. The purpose of retirement is to give people a chance to rest and to enjoy their life. But in fact the opposite is usually true. The average span of life in China is above 70, so when people retire at 50s or 60s, they still have about one third of their life left. Most retired people find it difficult to adjust to the new life. Recently I read an article on problems troubling these senior citizens. The author has listed mental disorder and poor family relation as the most serious difficulties. The author also speculates that if people do not retire so early, maybe many of them can avoid such problems.
Lastly, forced retirement cannot really offer more job opportunities. Many people who support the forced retirement policy believe that forced retirement can lead to many vacancies, which can help to ease the tension of employment in China. But this is not the case. As China's population has grown very quickly in the past decades, the jobs that the retired people can provide account for only a tiny amount of jobs required by the young. Besides, a society should try to create new job positions rather than rob jobs from the old.
From the above discussion, we can see that forced retirement is exerting negative influence on the society since it wastes valuable experience and expertise, causes trouble to the old people and cannot really achieve the purpose of creating _more job opportunities. As the society is attaching more importance to freedom and personal values, people should be allowed to make their own decisions as to when to retire.解析：
这道题目要求考生发表自己对国家规定退休年龄这一做法的意见，而例文作者从浪费经验和专业知识、为老年人带来问题以及不能真正提供更多的就业机会三个方面明确表达了反对意见。从证据上看，作者在正文段中使用了逻辑推理、例子和专家证言。例文的引言段采用了marrow-down的格式，即先说改革开放以前国家一切全包，然后引出退休问题，接着表达了自己的看法。在正文段中，作者使用了最简单、也是最有效的衔接方式。结论段中作者用一句话作总结。然后作者使用建议作为最终评论，很自然地结束了全文。 -
第13题：
(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and
garden by means of two separate disposals as proposed. Calculations are not required for this part of
the question. (3 marks)
正确答案：
(ii) The implications of selling the Oxford house and garden in two separate disposals
The additional sales proceeds would result in an increase in Clifford’s capital gains and consequently his tax liability.
When computing the gain on the sale of the house together with a small part of the garden, the allowable cost would
be a proportion of the original cost. That proportion would be A/A + B where A is the value of the house and garden
that has been sold and B is the value of the part of the garden that has been retained. Principal private residence relief
and taper relief would be available in the same way as that set out in (i) above.
When computing the gain on the sale of the remainder of the garden, the cost would be the original cost of the property
less the amount used in computing the gain on the earlier disposal. Principal private residence relief would not be
available as the land sold is not a dwelling house or part of one. -
第14题：
(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension
contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be
improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You
should include relevant supporting calculations and quantify the additional tax savings arising as a result of
your advice.
You should ignore the proposed changes to the bonus scheme for this part of this question and assume that
Gerard’s income will not change in 2008/09. (12 marks)
正确答案：
-
第15题：
(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its
input tax. (3 marks)
Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007
will continue to apply for the foreseeable future.
– you should ignore indexation allowance.
正确答案：
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax. -
第16题：
(ii) The answers to any questions that the potential investors may raise in connection with the maximum
possible investment, borrowing to finance the subscription and the implications of selling the shares.
(7 marks)
Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investment
scheme and you are not required to list the conditions that need to be satisfied by the company, its
shares or its business activities.
正确答案：
(ii) Answers to questions from potential investors
Maximum investment
– For the relief to be available, a shareholder (together with spouse and children) cannot own more than 30% of the
company. Accordingly, the maximum investment by a single subscriber will be ￡315,000 (15,000 x ￡21).
Borrowing to finance the purchase
– There would normally be tax relief for the interest paid on a loan taken out to acquire shares in a close company
such as Vostok Ltd. However, this relief is not available when the shares qualify for relief under the enterprise
investment scheme.
Implications of a subscriber selling the shares in Vostok Ltd
– The income tax relief will be withdrawn if the shares in Vostok Ltd are sold within three years of subscription.
– Any profit arising on the sale of the shares in Vostok Ltd on which income tax relief has been given will be exempt
from capital gains tax provided the shares have been held for three years.
– Any capital loss arising on the sale of the shares will be allowable regardless of how long the shares have been
held. However, the loss will be reduced by the amount of income tax relief obtained in respect of the investment.
The loss may be used to reduce the investor’s taxable income, and hence his income tax liability, for the tax year
of loss and/or the preceding tax year.
– Any gain deferred at the time of subscription will become chargeable in the year in which the shares in Vostok Ltd
are sold. -
第17题：
问答题Now many university teachers are troubled by students' cheating on exams. No matter how hard they try to persuade students and to prevent it from happening, this phenomenon seems to be on the increase. In the past, only students poor at study would try to cheat, but now those good students are joining this team. What's more, students who are caught seldom regret their behavior; they only complain about their bad luck. This is really hard to understand for teachers and administrators. The website of a university has started an online discussion about .why students cheat on exams, and you are expected to write an article of about 400 words to join this discussion. You can decide the title for your article. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
What Has Turned Us Into Cheaters? The writing topic for this year's CET-6 was revealed again before the day of testing. A student has been expelled due to misbehavior in a final examination. This kind of titles has been very popular these days, and all these have revealed a public secret: cheating on exams. This behavior, which was denounced by almost all, is spreading at a high rate, and this has puzzles not only teachers but also the whole society. Then why do students cheat on exams? In my understanding, there are mainly three reasons, (namely unscientific testing, competition for scholarship, and pressure from future job hunting).
Some students cheat on exams to protest against the improper testing format. The purpose of university education should be teaching students to use knowledge to solve problems, therefore, exams and tests should test students' ability to use certain knowledge to solve some problems. But most tests in China just test understanding instead of application, and some exams are even worse because they only test students' memory. Some students think it unnecessary to spend time and effort to prepare for such exams, so they just cheat in order to get a decent score, which in their mind, means nothing. Dr. Wang who specializes in education assessment supported this view in one paper, and he said that teachers should blame themselves because they forced students to cheat.
More students cheat on exams in order to struggle for scholarship. As universities are collecting tuition from students, they also increase the amount of scholarship. This money of cause is very attractive to students, who have virtually no income. As scholarship is mostly decided by examination scores, students willing to get the money will try every means possible. In a recent survey, some good students admitted that they cheat on exams because if most students are cheating, it is unfair when you choose not to. This probably represents a breach of traditional ethics, and is a more important reason than conscientious protest against improper tests.
The most important reason, in my mind, should be the pressure from job hunting. In the past few years the situation in the job market is deteriorating, and this forces students to prepare as early as possible. Due to its importance, students naturally want to make their reports more attractive, and one way to realize it is cheating. As a student said in a news report, students are aware of the cost of being caught, but the profit of not being caught is too much, so many of them just go ahead. Maybe it is not unreasonable to say that it is the society that makes students cheaters.
To sum up, the desires to get a good job and a high scholarship, or simply to signal a protest in current education, have forced us students to copy in exams. It is undeniable that some suffer from weak moral principles, but it is wrong to blame them only. Only when the society and the university find the real source of the problem and deal with it can we restore the traditional criticism against cheating.解析：
这个题目实际上是要求写一篇说明文，来回答“学生为何要作弊”这个问题。例文用两个新闻标题开头，比较能吸引读者的注意力。然后又用问题引出文章的中心话题，显得简洁明了。引言段的thesis statement非常清楚，用括号的部分是说正文段中的要点可以在此说明，也可以选择不说。在正文段中，作者分别从考试形式、争夺奖学金以及就业压力三个方面分析了学生作弊的原因。三点由小到大，由弱到强，安排得很合理。 -
第18题：
问答题Though euthanasia has been approved legally in some countries such as in Holland, it is still not widely accepted by many Chinese. Should euthanasia be carried out? Does a terminally ill patient have the right to die? Write a composition of about 400 words on the following topic, expressing your views. THE RIGHT TO DIE In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
THE RIGHT TO DIE One of the dilemmas that people face in society today is euthanasia, or mercy killing. Many young people are in an unconscious state because of accidents, and many old people are terminally ill because of incurable diseases. They are all kept alive on life-support machines. Although doctors cannot deliberately end a patient's life, mercy killing should be legally used because it could allow a terminally ill patient to end his misery, end the source of deep distress to his family, and end the increasing financial expenses.
Firstly and most importantly, a terminally ill patient has no hope of recovering. Opponents may argue that a person should live with dignity, and nobody can deprive another person of his right to live. However, these people neglect the fact that a terminally ill patient can never lead a normal life because he needs a life-support machine to breathe and a feeding tube to eat. A terminally ill patient is more dead than alive and will never get well again. No one can see such a life as a life with dignity.
Secondly, the family of the patient suffer. Since the nurses can only give the terminally ill patient minimum care, the family must spend endless time caring for the special needs of their loved one. For example, when the patient is conscious, they need to be interacting with him by talking to and touching him. Even if the patient is in a coma, they also have to be present with the patient. So it is unbearable to expect the whole family to watch the patient lying in a hospital bed in great pain, unable to do anything for him.
Lastly, medical treatment is too expensive. Although doctors should try their best to save a patient's life regardless of the high medical costs, it is really a waste to spend so much money on a patient whose condition will never improve. The costs of a hospital room, medicines and medical tests are all quite high, which often become the long-standing burden of the family.
It can be concluded that mercy killing should be carried out when the condition of the patient is critical, the patient's family members are in mental torture, and the medical costs skyrocket.解析：
本文探讨的是一个颇有争议的话题——安乐死。本文为典型的五段式论文。文章论点鲜明，层次清晰，结构严谨。首先作者提出论点：安乐死应当合法化，因为它可以解除无药可救病人的痛苦；它可以结束病人亲属遭受的心灵的折磨；它可以终止高额的医疗费用。然后作者分别用三段论述这三个原因。最后一段总结上文，使全文前后呼应。 -
第19题：
问答题There are certainly many teachers in a university, and different teachers teach in different ways. Now there is a growing, trend among students to expect teachers to make their teaching enjoyable, adding some jokes in the process of teaching, for example. Do you think this expectation is reasonable? Write a composition of about 400 words on this topic, and you should supply a title for your composition. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
Enjoyable Teaching is Necessary Like the saying goes, there are no two peas that are exactly the same. Similarly, there cannot be two teachers who are exactly the same. They may possess different amount of knowledge, hold different attitudes to students, and more importantly, exhibit different teaching manners. We have suffered some classes where the teacher only talks about textbooks and pays little attention to students' feeling; we have also enjoyed some classes where the teacher encourages understanding and participation. I strongly believe that teachers should make their teaching more enjoyable.
The first benefit from enjoyable teaching is that students can remember better. University courses are usually about complex and abstract topics, so students usually find it hard to remember the teaching contents. If teachers can try to make their teaching enjoyable, what they teach can become easy to remember. A course about classical art in Europe which I took last year can be a good example. As the course covered many artists in different countries, it was very difficult to remember the key ideas. But rather than give dry talks, the teacher used slides, video clips, and several games in his class. Most of the students said that they had never expected this course to be so easy.
Besides, enjoyable teaching can also help students avoid various distractions. University students are a curious group, they are energetic and willing to try everything they are interested in. Nowadays, university is no longer an isolated garden, and students are faced with various attractions, such as computer games, internet chatting, making money, and the opposite sex. These may keep students from focusing their mind on study. But if the teaching is attractive, the teacher can attract students' interest, thus preventing them from engaging in other harmful activities. A recent research also indicates that in universities that encourage enjoyable teaching method, students tend to pay more attention to study and academic achievements.
Thirdly, enjoyable teaching can help establish a good teacher-student relationship. University students should not only acquire knowledge, but also learn to grow up to be a person, and therefore university should also be a place where teachers and students learn to be friends. If a teacher just talks about knowledge in class and pays no attention to students' interests and feelings, they cannot become friends. If a teacher tries to make his teaching enjoyable, however, he can surely encourage students to participate in class, and in this process, there will be more interaction between them, thus making the foundation for them to become friends.
From the above discussion, we can safely conclude that enjoyable teaching can bring many benefits. It can not only help students remember the teaching contents and focus better on their study, but also help students and teachers to become friends. Therefore, it can be predicted that if all teachers learn to teach in enjoyable ways, students will not only become better learners, but also better persons. When this comes true, our society is sure to see a much brighter future.解析：
本文要求讨论的是enjoyable teaching好不好的问题。作者从帮助学生记住授课内容、专注于学习以及建立良好的师生关系三个方面说明了Enjoyable teaching的好处，完全可以满足文章对内容的要求。三个正文段的论据以逻辑推理为主，同时也有个人经历和专家证言，这使文章内容更加充分。本文引言段开头使用谚语有助于吸引读者注意。正文段使用first，besides，和thirdly，说明这三点同样重要。结论段的总结部分用了两句话，最终评论使用了对将来的预测，使文章结尾自然而有力。 -
第20题：
问答题People should be realistic rather than romantic in order to live a better life. Write a composition of about 400 words on the following topic, expressing your view on this. ROMANTIC OR REALISTIC In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
ROMANTIC OR REALISTIC Young people tend to think that real life is as dramatic and fascinating as it is in the novels and movies, while more experienced adults disregard this opinion. Adults think this kind of naive daydream will only be destroyed by later experiences and every one should learn to get used to tedious everyday life. In fact, I believe this is a question of more than one aspect. Realism is necessary, but idealism is also indispensable to increase the quality of our life.
Let' s first take a glance at realism and idealism in literature to see which is the reflection of human life. There have been many great realistic works describing a certain period of history. These books not only shook the world of their times, but also keep moving for centuries, among them Oliver Twist and Uncle Tom's Cabin. But many romantic stories gained high popularity as well, such as Scarlet Letter and Gone with the Wind. The literature will lose its glamour without either kind of works.
The same is true in our life. In order to support ourselves, we should learn to produce something to lead a decent career and to earn a living that is our work, and it's realistic. But everyone can imagine what life will look like if we can not enjoy our favorite music, if all the gardens are filled with apple trees instead of red roses and golden tulips, if going fishing is not for relaxing but for earning money. That is a gray and dull picture of life. No one intends to turn our world into a world like that. Furthermore, even when we work, we can do it well and enjoy it only when we have a genuine love of it. So it is dear that romance is as important as reality.
To see the importance of romance more dearly, we must think of the goal of our work, of our joint efforts. We work hard in order to make the world a better place to live in, in order to create more pleasant life for ourselves and our successors. If we sacrifice romance just because we want to do better work, we go away from our destination. It is unwise as anybody can see.
So what we should do is to enjoy the blue of a clear sky, enjoy the harmony on a violin string, enjoy the excitement of sports, enjoy each deep feeling pressed on our hearts, for that is just the way life should be. However, when there are some young people who go too far away from reality, we might help them adjust and think more hardheadedly.解析：
本文开门见山提出观点：现实和浪漫都是美好生活不可或缺的，然后作者从文学作品和现实生活两方面进行了论述。第四段中作者指出工作的目的是为了享受生活，由此引出最后一段：浪漫与现实必须相结合，一个人不能太过脱离现实。 -
第21题：
问答题Some believe that people should never be satisfied with what they have and should always strive for something new and different, but there are also people who believe that those who constantly feel satisfied tend to be happy. What is your opinion? Write a composition of about 400 words on the following topic:Does satisfaction bring happiness? In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
Does satisfaction bring happiness? Usually people are unhappy because they are not satisfied with what they have got. But do you think they will be happy if they are satisfied with what they have achieved? This seems a tricky question. Some believe that satisfaction brings happiness, but some believe that dissatisfaction can bring a happy life. If we mean by happiness is continuous improvement of human life, then it is dissatisfaction that brings happiness.
To begin with, dissatisfaction can motive personal development. As human society has been developing at an ever increasing speed since the industrial revolution, people find that there is more and more room to better their life. If they are unhappy with the education they have received, they will try to study on. If they are unhappy with their present jobs, they will try to find one that suits them better. And if they are unhappy with their relationship with others, they will try to improve it or find a better one. Therefore, dissatisfaction encourages people to seek life of a better quality rather than stay with the present one, and this process constitutes their development.
Besides helping individuals to develop, dissatisfaction can also promote the continuous development of the whole society. Common sense tells us that there cannot be a perfect society, therefore, if a society is satisfied with itself, it only means that it is willing to live with its problems. A society with dissatisfaction is in fact one that dislikes problems. It will find and solve the problems, and this will certainly help the society to keep moving forward. We can take China as an example. Chinese people used to believe that satisfaction brings happiness, but they had actually been living a very hard life before the 1980s. The reform and opening-up policy was adopted in the 1980s just because the Chinese were no longer satisfied with the society at that time. Facts show that the change of mentality has brought about thorough changes to the society.
Last but not least, dissatisfaction has also been a driving force of human civilization as a whole. It is reasonable to say that in the primitive society, science came into being because the ancestors were not satisfied with their understanding of the world, and technology came into being because they were not satisfied with working purely with their hands. The curiosity and desire has in fact led to the prosperity of science and technology in later times. Similarly, in the artistic world, new propositions and practices keep emerging because people are not pleased with the existing ways in expressing their feelings and emotions.
To sum up, dissatisfaction has played a vital role in the development of individuals, the whole society as well as human civilization. Although too much dissatisfaction may be harmful, a proper sense of dissatisfaction can be very beneficial. When everybody is pleased with what they have, the world will stop moving forward, which virtually means the end of humankind.解析：
题目中的happiness是一个很模糊的概念，每个人可能都有自己的理解。在引言段中，作者在通过问题引出话题后，先给出“幸福”的定义才明确自己的观点，这样全文的讨论就有了比较坚实的基础。引言段的问题提得自然到位，既抓住了读者的心理，又点出了文章的中心议题。文章的正文段从个人、社会、人类文明三个角度阐述了不满的重要性。这三个要点不仅范围从小到大展开，议题也是从具体到抽象逐步深入。从论据上看，除了逻辑推理外，作者还用了中国社会的发展作例子，具有较好的说服力。文章结论段简洁明了。作者用一个句子做总结，然后用本讨论话题的意义作最终评论。 -
第22题：
问答题At present, people obtain most of their information from news reporting. However, some people think that we should not believe what journalists report. What is your opinion? What qualities do you think a journalist should have? Write a composition of about 400 words on this topic. In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
Currently, news reporting is one of the major channels by which people become informed of various affairs around the globe. However, some people believe that the journalists who furnish the reports do not deserve any trust. For my part, I agree to this viewpoint for the following reasons.
Firstly, many journalists fabricate sensational incidents in order to make themselves eye-catching and prominent. Reporters, like many people in other occupations, now feel the fierce competition in their own circle. Consequently, some of them, to survive the competition, deliberately exaggerate or whitewash certain matters to gain the upper hand over their colleagues. Their reports are certainly not dependable.
Secondly, some journalists will say anything to flatter a certain enterprise, as long as they are given a considerable sum of money by the owner of the enterprise in question. Such news people have no respect for their own profession, and will doubtlessly win no trust from their readers.
Thirdly, if a journalist works for a profit-bent mass media, he will find furnishing sensational news stories a must. To increase the circulation of the newspaper or magazine which they work for, or to lure more viewers and listeners for the broadcasting organization where they earn a salary, they have to write something that can attract people. If they want to reach this goal quickly, they find it necessary to make up some parts of their reports or simply invent a news story, which can help them to stir a sensation among people. As the circulation gets bigger, or more people tune in their programs, more advertisers will come. That means a greater profit for their bosses and a higher income for themselves.
Last but not least, some newspersons have no idea of the rule that news should be based rigorously on facts. Sometimes they just pick up some interesting hearsay. And then their active imaginations are brought to bear, so that a touching or enchanting story is mistaken for news. This kind of story can be an entertainment, but can never be taken as something true happening in the world.
All in all, many news reports cannot be counted upon. However, if reporters or journalists strictly abide by their professional requirements and nurture professional qualities, namely being honest, righteous, insightful, and farsighted, and having a strong sense of justice and social responsibility, readers and reporters will have more mutual trust, and the world will surely be a better place.解析：
针对题目中“新闻报道不可信”的观点，作者在首段表示赞成。接下来分四段论证自己的观点，其中运用了Firstly、Secondly、Thirdly、Last but not least等表达法使文章脉络一目了然。结尾段总结全文并提出了希望。 -
第23题：
问答题Many people hold the view that money is everything. What do you think? Write a composition of 400 words on the following topic, expressing your views on the importance of money. HOW IMPORTANT IS MONEY? In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.正确答案：
HOW IMPORTANT IS MONEY? No one would deny that money is unimportant. There are certain things that human beings need—food, shelter, perhaps medical care—and these things cost money. But if one has enough money to live on, to pay for the basic essentials of life, is it important to have a lot more money than that? Will your life improve in proportion to the amount of money that you have? Money is important but it does not guarantee happiness.
There is no denying that money can buy a lot. Maybe you do not need much money to pay for simple shelter, but how about if you want a nice, big apartment in a nice neighborhood, or if you want to buy a house? The fact is that people do get on each other's nerves if they are crowded together in a small space, and that a married couple or members of a family are likely to get along better if they are not constantly tripping over each other and asking each other not to be so noisy—if each can find a little privacy from time to time. A big apartment or a house will allow them this privacy.
It is nice to get a little pleasure out of life, a little fun from time to time. Unfortunately, many of the fun things that you can do today cost money. Films, concerts, gyms are available to you only after you have bought the tickets. Delicious food in a restaurant can only be tasted after you have paid for it. Some people believe America is the most fantastic place in the world, while some say it is the hell. Why do their opinions vary so greatly? Because the latter do not have enough money to take advantage of many attractions there.
However, is money the road to happiness? Not really. Large number of people work every day, work overtime, work weekends, and make a lot of money. Are they happy?. No. They have no time to form or to maintain friendships. Enjoying means taking things in, taking the time to see, to hear. But unfortunately, many people simply do not take the time to do these.
Surely everyone has thought at times, ff only I had a lot of money, I could be the happiest person in the world. It is important to remember, however, that money is only a means to an end, not the end itself.解析：
本文探讨了一个很古老的话题：钱到底有多重要。作者开门见山提出论 点：钱很重要但不能确保幸福。然后作者用两段论述了钱的重要性。第四段作者笔锋一转指出并非一个人钱越多就越幸福。最后一段作者指出赚钱并不是最重要的，享受生活、感受幸福才是人生的目的。