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
第1题:
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.


第2题:
听力原文:M: I don't know why the man there said he couldn't pay my cheque.
W: Let me see. Yes. You draw your cheque in lead-pencil. It is not recognized in the bank. You should draw it in ink.
Q: What is the woman's suggestion?
(16)
A.Returning the cheque.
B.Drawing the cheque in ink.
C.Drawing the cheque in lead-pencil.
D.Going to the paying bank.
第3题:
听力原文:W: Did you hear about Mr. William's case last week?
M: Yes. It's too terrible. As a matter of fact, he should not issue an open cheque in favor of a third party. Anyone who holds it would present it to the paying bank and obtain cash against it.
Q: What happened to Mr. Williams?
(16)
A.He lost a cheque and the thief cashed it.
B.He opened a cheque account.
C.A thief stole the money from the bank.
D.He cashed the cheque but the money was stolen by a thief.
第4题:
听力原文:W: I wish to cash this cheque from U. S. A. , but the man in the next window told me to bring it here.
M: Oh, yes. This is a personal cheque. We wouldn't be able to cash it for you until the proceeds are collected from the paying bank.
Q: What does the man mean?
(16)
A.The woman can't get cash before the proceeds are collected.
B.There is something wrong with the proceeds.
C.The woman will be paid directly by the paying bank.
D.The personal cheque can't be encashed over the counter.
第5题:
听力原文:M: What should I do with my sight deposit if I need some money right now?
W: Oh, that's easy. You can either use the cash dispensers or you can write cheques.
Q: What does the man want to have now?
(14)
A.Cash.
B.Sight deposit.
C.Cash dispenser.
D.Cheque.
第6题:
If a consumer wants to sell his CDs before the maturity date, he would do it in the primary markets.
A.Right
B.Wrong
C.Doesn't say
第7题:
听力原文:M: May I cash these traveler's checks for $300 here?
W: Of course. Would you please countersign them here? Also write place and date as specified.
Q: What does the man want to do according to the conversation?
(16)
A.To endorse his cheques.
B.To show his passport.
C.To cash some traveler' s cheques.
D.To open a checking account.
第8题:
How often one hears children wishing they were grown up,and old people wishing they were young again. Each age has its pleasures and its pains,and the happiest person is the one who enjoys what each age gives him without wasting his time in useless regrets.
Childhood is a time when there are few responsibilities. If a child has good parents,he is well fed,looked after and loved. It is unlikely that he will ever again in his life be given so much without having to do anything in return. In addition,life is always presenting new things to the child-things that have lost their,interest for older people because they are too well known. A child finds pleasure in playing in the rain,or in the snow. His first,visit to the seaside is a marvelous adventure. But a child has his pains:he is not so free to do as he wishes as he thinks older people are;he is continually being told what to do and what not to do. Therefore,a child is not happy as he wishes to be.
When the young man starts to earn his own living,he becomes free from the discipline of school and parents;but at the same time he is forced to accept responsibilities. With no one to pay for his food,his clothes,or his room,he has to work if he wants to live comfortably. If he spends most of his time playing about in the way that he used to as a child,he will go hungry. And if he breaks the laws of society as he used to break the laws of his parents,he may get himself into trouble. If,however,he works hard,goes by the law and has good health,he may feel satisfied in seeing himself make steady progress in his job and in building up for himself his own position in society.
Old age has always been thought of as the worst age to be;but it is not necessary for the old to be unhappy. With old age comes wisdom and the ability to help others with advice wisely given. The old can have the joy of seeing their children making progress in life;they can watch their grandchildren growing up around them;and,perhaps best of all,they can,if their life has been a useful one,feel the happiness of having come through the battle of life safely and of having reached a time when they can lie back and rest,leaving everything to others.
The happiest people should be those who______.
A.face up to difficulties in life
B.hope to be young again
C.enjoy life in different ages
D.wish to be grown up
第9题:
第10题:
第11题:
Anyone
The one
Whoever
Who
第12题:
will learn from his own example
will do so from his diary
will use his diary as a source of calm
will treat himself subjectively
第13题:
When my grandfather died, I discovered that he had left me some money in his ______.
A. savings
B. will
C. credit card
D. cash machine
第14题:
When we talk about intelligence we do not mean the ability to get good scores on certain kinds of tests or even the ability to do well in school. By intelligence we mean a way of living and behaving, especially in a new situation. If we want to test intelligence, we need to find out how a person acts instead of how much he knows to do.
For example, when in a new situation, an intelligent person thinks about the situation, not about himself or what might happen to him. He tries to find out all he can do, and then he acts immediately and tries to do something about it. He probably isn’t sure how it all works out, but at least he tries. And if he cannot make things work out right, he doesn’t feel ashamed that he failed, he just tries to learn from his mistakes. An intelligent person, even if he is very young, has a special outlook in life, a special feeling about life, and a special way of how he fits into it.
If you look at children, you’ll see a great difference between what we call ”bright” children and “not bright” children. They are actually two different kinds of people, not just the same kind with different amounts of intelligence. For example, the bright child really wants to find out about life—he tries to get in touch with everything around him. But the unintelligent child keeps more to himself and his own dream world; he seems to have a wall between him and life in general
1、According to this passage, intelligence is the ability to______.
A、work by oneself do well in any
B、situation
C、know what is right and wrong
D、adapt oneself to a new situation
2、In a new situation, an intelligent person ____________.
A、knows more about what might happen to him
B、is well-prepared for his action
C、pays greater attention to the situation
D、completely ignores himself
3、If an intelligent person failed, he would ________
A、feel ashamed about the failure
B、learn from his experiences
C、find out what he can’t do
D、make sure what’s wrong with
his outlook in life
4、An intelligent child ________
A、learns more about himself
B、shows interest in things around him
C、studies everything that may be interesting
D、looks down upon unintelligent children
5、Why does an unintelligent child seem to have a wall between him and life in general?
A、Because he can hardly see the outside world.
B、Because life is far away from him.
C、Because he knows nothing about life in general.
D、Because he has little interest in things around himself.
第15题:
If an "open" cheque falls into some unauthorized person's hand, he can cash it immediately and the bank is not able to trace him.
A.Right
B.Wrong
C.Doesn't say
第16题:
A.costs
B.payments
C.prices
D.expenses
第17题:
听力原文:M: What is a cheque card?
W: It was originally issued in UK. British banks started to issue cheque cards in 1965, and as from 1969 all the main commercial banks in Britain agreed to issue a standardized form. of cheque card.
Q: What happened to British banks in 1969?
(17)
A.All the main commercial banks in Britain agreed to issue a standardized form. of cheque card.
B.British banks started to issue credit cards.
C.Customers of British banks may cash their cheques in European countries.
D.Commercial banks in the United States began to issue cheque card.
第18题:
You don’t say whether you wish the transaction to be ()cash on credit.
A、at
B、by
C、on
D、in
第19题:
Shopping for clothes is not the same experience for a man as it is for a woman. A man goes shopping (11)______ he needs something. His purpose is settled and decided (12)______ . He knows what he wants and his objective is to find it and (13)______ it;the price is a secondary (14)______ . Most men (15)______ walk into a shop and ask the salesman (16)______ what they want. If the shop has it in stock. the salesman promptly (17)______ it,and the business of trying it on proceeds (18)______ . Au being well,the (19)______ can be and often is completed in less than five minutes,with hardly any bargain and to their satisfaction. For a man,slight problems may begin when the shop does not have what he wants. (20)______ does not have exactly what he wants. In that case the salesman,as the name implies,tries to sell the customer something else.
(11)
A.although
B.before
C.unless
D.because
第20题:
第21题:
第22题:
— What do you think of his suggestion? —().
第23题: