$1 000
$2 000
$2 500
$2 800
$3 500
第1题:
2 Assume that today’s date is 1 July 2005.
Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004
and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he
has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.
Jan’s salary from 1 May 2004 was £74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price
of £42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free
petrol is provided by the company. Jan has other taxable benefits amounting to £3,965.
Jan’s other 2004/05 income comprises:
£
Dividend income from UK companies (cash received) 3,240
Interest received on an ISA account 230
Interest received on a UK bank account 740
Interest remitted from an offshore account (net of 15% withholding tax) 5,100
Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598
The total interest arising on the offshore account was £9,000 (gross). In addition, Jan has not remitted other
Portuguese rental income arising in the year, totalling a further £1,500 (gross).
Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house
to buy. The accommodation would be a two bedroom flat, valued at £155,000 with an annual value of £6,000. It
would be made available from 6 August 2005. The company will pay the rent of £600 per month for the first six
months. All other bills will be paid by Jan.
Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He
has held these shares since August 1986 when he bought 2,500 shares at £4.07 per share. In January 1994, a
bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders
have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:
– 3 shares in Jumper (currently trading at £3.55 per share) for every 5 shares in Gilet, and
– 25p cash per share
Required:
(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
第2题:
听力原文:M: All you need to open a savings account is $20. But in order to earn reasonable interest you should maintain a balance of at least $ 2,000.
W: I only have $ 200 but I'll open an account anyway.
Q: What information does the man give the woman?
(12)
A.That she needs $200 to open an account.
B.That savings accounts earn low interest.
C.That she should not open an account.
D.That $ 2,000 will earn reasonable interest.
第3题:
肠瘘负压引流时等渗盐水冲洗量为( )
A.1 000~2 000 ml
B.2 000~3 000 ml
C.3 000~5 000 ml
D.5 000~6 000 ml
E.6 000 ml以上
第4题:
听力原文:The rate of interest on savings accounts is usually a little lower than that on deposit accounts.
(5)
A.There is a higher rate of interest on deposit account.
B.There is a higher rate of interest on savings account.
C.The rate of interest on deposit accounts is always much higher than that on savings accounts.
D.The rate of interest on deposit accounts is usually much lower than that on savings accounts.
第5题:
If you are staying in the UK for more than 6 months, it may be useful to open a UK bank account. There are a lot of advantages of having a UK current (checking) account:
Paying bills
Many landlords prefer to collect rent directly from a bank account.
You may be able to obtain cheaper services if you pay bills directly from a bank account,e. g. telephone, gas/water/electricity.
If you are given a chequebook, you can also write cheques as a safe way of paying for things.
Cash
You can easily obtain money from cash machines,or pay directly from your account using a debit card(借记卡).
Saving money
It is generally cheaper to use a UK account than it is to pay by credit card(信用卡)or withdraw (提取) cash from a foreign bank.
Employment
If you work in the UK,some employers require you to have a bank account so that you can get your pay.
Advantages of UK Current Account
Paying bills: 1) to pay rent directly from ①
2) to obtain ② services
3) to pay for things with cheques safely
Cash:1)to obtain money from ③ easily
21 to pay directly from your account
Saving money:cheaper to use a ④ account
Employment:to get your ⑤ through a bank account
第6题:
根据DSM-Ⅳ,孤独症的患病率为儿童人口的
A、2~5/100
B、2~5/ 1 000
C、2~5/ 10 000
D、2~5/ 100 000
E、2~5/ 1 000 000
第7题:
出票人签发空头支票的,银行予以退票,并按票面金额处以( )但不低于( )元的罚款。
A.2%;5 000
B.5%;5 000
C.5%;1 000
D.2%;1 000
第8题:
第9题:
第10题:
If Barclays instructs Citibank to pay a sum of US$100 000 to Midland,its nostro account should be().
Acredited
Bdebited
Cincreased
Ddecreased
第11题:
350 000 / [(80 000+60 000)/2] = 5
350 000 / 80 000 = 4.375
(350 000-140 000)/ [(80 000+60 000)/2] = 3
(350 000-140 000)/ 80 000 = 2.625
第12题:
每日400~800U
每日1 000~2 000U
每日2 000~3 000U
每日2 000~4 000U
每日4 000~5 000U
第13题:
对话理解
听力原文:M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest?
W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and sometimes you will suffer losses.
Q: What does the woman mean?
(11)
A.Interest rate of a foreign currency is much higher.
B.There are risks of losing money sometimes to open a foreign currency account.
C.Foreign currencies exchange rates are relatively stable.
D.It is advisable to open a foreign currency account.
第14题:
听力原文:M: What about the interest rate?
W: Well, the discount rate is given in accordance with the terms of the bill, time of discount, the amount, the reputation of the drawee and the drawer.
Q: What are they talking about?
(14)
A.The interest rate of savings account.
B.The discounting rate for drafts.
C.The rediscounting rate.
D.The interest rate for loans.
第15题:
颅内压增高患者液体量控制在( )
A.2 000~3 500 ml
B.3 000~5 000 ml
C.2 000~4 000 m1
D.1 500~2 000 ml
E.2 500~3 000 ml
第16题:
听力原文: If you want to invest money at short term, you've got several possibilities: first, a current account. This gives you the possibility of having all your money at your immediate disposal. It also entitles you to a cheque-book. Second, you've got a deposit account, which usually pays about 3. 5% interest, less tax. In that respect, a deposit account's a better investment than a current account. However, though you are entitled to a cheque-book, you can only withdraw up to a certain sum each month. For large amounts, you must give the bank a few months' notice. Finally, you have certificates of deposit. These pay in the order of 6.5% interest.
28. How many possibilities are there for a customer to invest money at short term?
29.With what kind of deposit can a customer NOT use a cheque-book?
30.What is the interest rate for maintaining a deposit account?
(28)
A.2.
B.5.
C.4
D.3
第17题:
DKA补液时在2小时内、第3~6小时、第一个24小时内补液量分别为
A.1 000—2 000 ml,1 000—2 000 ml,4 000—5 000 ml
B.1 000~3 000 ml,2 000~4 000 ml,6 000—8 000 ml
C.1 000~2 000ml,1 000—2 000ml,3 000~6 000 ml
D.1 000~3 000ml,1 000~3 000ml,4 000—7 000 ml
E.1 000~2 000 ml,1 000~2 000 ml,3 000~5 000ml
第18题:
扣缴义务人未按规定期限向税务机关报送代扣代缴、代收代缴税款报告表的,由税务机关责令限期改正,可处( )罚款;逾期不改正的,处以( )罚款。
A.1 000元以下,1 000元至5 000元
B.2 000元以下,2 000元至5 000元
C.2 000元以下,2 000元至10 000元
D.5 000元以下,5 000元至20 000元
第19题:
All moneys collected by the Managers under the terms of this Agreement(other than moneys payable by the Owners to the Managers)and any interest thereon shall be held to the credit of ______ in a separate bank account.
A.Shippers
B.Charterers
C.Owners
D.Carriers
第20题:
John, CPA, is auditing the financial statements of ABC Bank Co.for the year ended December 31,20×8. The following information is available:
(a)John assessed the risk of material misstatements in short-term loan account at 80% and plans to limit to 10% the risk of failing to detect misstatements in the account equal to the tolerable error assigned to the account.
(b) John is testing the operating effectiveness of the loan approval procedure(a control activ- ity) related to granting loans. In 20×8,ABC Bank granted to 10 000 loans in total. John deter- mined that the acceptable risk of assessing control risk too low is 10%. He selected a sample made up of 60 sampling units and tested without any deviation found. Some Poisson Risk Factors(Relia- bility Factors) are reprinted as follows:
(c) John is using the Ratio Estimation Variable Sampling method to test the long-term loan balance at December 31, 20×8. The total recorded balance is RMB¥300 billion , made up of 4 000 items. John designed a sample made up of 200 items . The book value of the sample is RMB¥16. 5 billion. However, the audited value is RMB¥15. 6 billion.
(d) John is performing substantive procedures on interest income from short-term loan. The average annual market interest rate for short-term loan is 5 percent. The audited short-term loan balances of ABC Bank Co. at the end of each month in 20×8 are as follows:
Required :
(1) Based on (a) , calculate the acceptable detection risk.
(2) Based on (b) , calculate the upper limit of population deviation rate.
(3) Based on (c), make a point estimate of the misstatement in the population. Sampling error need not to be considered.
(4) Based on (d) , develop the expected result of interest income from short-term loan.
(5) Assume that after the tests mentioned in (d) , John found that the interest income from short-term loan was understated by RMB¥0. 05billion. Prepare the adjusting entry.
(1) acceptable detection risk = audit risk/the risk of material misstatement s = 10%/80% = 12. 5%
(2) The upper limit of population deviation rate = Poisson risk factor/sample size = 2. 3/60 = 3. 83 %
(3) ratio = 156/165 = 94. 54%
estimate the actual value of the population = 3 000*94. 54% = 283. 62 billion a point estimate of the misstatement in of the population =3 000 -283. 62 *10 = 16. 38 billion
(4) the expected result of interest income from short-term loan = (300 +320 +310 +300 + 330 +320 +320 +290 +310 +330 +300 +290)*5% =18. 6 billion
(5) the adjusting accounting entry:
Dr: Interest suspense 156
Cr: Interest income 156
第21题:
第22题:
第23题:
$1 000
$2 000
$2 500
$2 800
$3 500
第24题:
credited
debited
increased
decreased