单选题Dr. Icahn invested $2 000 in an account paying 5% interest annually. How many more dollars must he invest at 3% so that his total annual income is 4% of his entire investment?A $1 000B $2 000C $2 500D $2 800E $3 500

题目
单选题
Dr. Icahn invested $2 000 in an account paying 5% interest annually. How many more dollars must he invest at 3% so that his total annual income is 4% of his entire investment?
A

$1 000

B

$2 000

C

$2 500

D

$2 800

E

$3 500


相似考题

3.5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associatedcompanies. It has always prepared accounts to 31 December and will continue to do so in the future.It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnectedcompany, on 31 July 2007. Its premises and goodwill will be sold for £2,135,000 and £290,000 respectivelyand its machinery and equipment for £187,000. The premises, which do not constitute an industrial building,were acquired on 1 August 2002 for £1,808,000 and the goodwill has been generated internally by thecompany. The machinery and equipment cost £294,000; no one item will be sold for more than its original cost.The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and thesale of the business assets, is expected to be £81,000. The balance on the plant and machinery pool for thepurposes of capital allowances as at 31 December 2006 was £231,500. Machinery costing £38,000 waspurchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or aportfolio of UK quoted company shares, as follows:Office buildingThe office building would be acquired for £3,100,000; the vendor is not registered for value added tax (VAT).Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number ofcommercial tenants who are not connected with Carver Ltd and will pay rent, in total, of £54,000 per calendarquarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August2007 to 31 December 2007 is expected to be:£Loan interest payable to UK bank 16,000Building maintenance costs 7,500Share portfolioShares would be purchased for the amount of the proceeds from the sale of the business with no need for furtherloan finance. It is estimated that the share portfolio would generate dividends of £36,000 and capital gains, afterindexation allowance, of £10,000 in the period from 1 August 2007 to 31 December 2007.All figures are stated exclusive of value added tax (VAT).Required:(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) onwhich Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.(2 marks)

更多“Dr. Icahn invested $2 000 in an account paying 5% interest a”相关问题
  • 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)


    正确答案:

     

  • 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.


    正确答案:D
    解析:男士说开定期账户只需要二十美元,但是对方若想"earn reasonable interest", 那账户里至少需要两千美元的余额,由此可推出选项D为正确项。

  • 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


    正确答案:C

  • 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.


    正确答案:A
    解析:单句意思为“储蓄账户利率通常比定期存款利率低”。

  • 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


    答案:①bank account②cheaper③cash machines④UK⑤pay

  • 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


    参考答案:C

  • 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


    正确答案:C

  • 第8题:

    For a_______time,new customers can receive an especially favorable interest rate whenthey open an account with Trust First Bank.

    A.1imits
    B.1imitation
    C.1imit
    D.1imited

    答案:D
    解析:
    空格中需要填一个形容词,A项和B项为名词,C项有名词和动词两种词性,只有D项为形容词,句意为“在有限的时间里,新客户在“FirstTrust”银行开户可以享受优惠利率”。故选D。

  • 第9题:

    某企业2018年年初实际占地面积为2 000平方米,2018年4月该企业为扩大生产,根据有关部门的批准,新征用非耕地3 000平方米。已知该企业所处地段适用年纳税额5元/平方米。该企业2018年应缴纳城镇土地使用税的下列计算中,正确的是( )。

    A.2 000×5=10 000元
    B.3 000×5=15 000元
    C.2 000×5+3 000×5×8÷12=20 000元
    D.2 000×5+3 000×5=25 000元

    答案:C
    解析:
    纳税人新征用的非耕地,自批准征用之次月起计算纳税,应纳税额=2 000×5+3 000×5×8÷12=20 000(元)。

  • 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


    B

  • 第11题:

    单选题
    A

    350 000 / [(80 000+60 000)/2] = 5

    B

    350 000 / 80 000 = 4.375

    C

    (350 000-140 000)/ [(80 000+60 000)/2] = 3

    D

    (350 000-140 000)/ 80 000 = 2.625


    正确答案: B
    解析:

  • 第12题:

    单选题
    初期给予口服维生素D(  )。
    A

    每日400~800U

    B

    每日1 000~2 000U

    C

    每日2 000~3 000U

    D

    每日2 000~4 000U

    E

    每日4 000~5 000U


    正确答案: D
    解析:
    初期给予维生素D 1000~2000U/d;激期中度3 000~4 000U/d,重度5 000~6 000U/d,口服给药,连用1个月后改为预防量(400~800U/d)至2岁,北方地区可延长至3岁。

  • 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.


    正确答案:B
    解析:男士是想开一个外汇账户,但女士提醒男士说外汇汇率会有波动,所以有时会 "suffer losses"。

  • 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.


    正确答案:B
    解析:根据女士的回答,贴现率是根据单据的款项、贴现的时间和数额及出票人和收票人的信誉来定的,由此可知他们谈论的是汇票的贴现率。

  • 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


    正确答案:D

  • 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


    正确答案:D
    解析:综合整篇录音原文,它提到first,...Second,...Finally,...因此推断出客户可采用三种方法进行短期投资。

  • 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


    正确答案:A
    DKA补液时,如无心力衰竭,开始时补速度要较快,在2小时内输入1000~2000ml,以便较快补充血容量,改善周围循环和肾功能;从第3至第6小时输入1000~2000ml,第一个24小时输液总量为4000—5000ml,严重失水者可达6000—8000ml。

  • 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


    正确答案:C

  • 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


    正确答案:C

  • 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.





    答案:
    解析:

    (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:

    2019年1月,某电视剧制作中心编剧李某从该中心取得工资5 000元、第三季度的奖金2 000元、剧本使用费15 000元,已知工资薪金所得累计预扣预缴应纳税所得额不超过36 000元的部分,适用预扣率3%;稿酬所得、特许权使用费所得适用20%的比例预扣率。则1月份应预扣预缴李某个人所得税( )。

    A.(5 000-5 000)×3%+15 000×(1-20%)×20%×70%=1 680元
    B.(5 000+2 000-5 000)×3%+15 000×(1-20%)×20%×70%=1 740元
    C.(5 000-5 000)×3%+15 000×(1-20%)×20%=2 400元
    D.(5 000+2 000-5 000)×3%+15 000×(1-20%)×20%=2 460元

    答案:D
    解析:
    季度奖与全年一次性奖金不同,季度奖应与取得当月的工资合并计算个人所得税;而剧本使用费应按特许权使用费所得项目计征个人所得税;应预扣预缴的个人所得税=(5 000+2 000-5 000)×3%+15 000×(1-20%)×20%=2 460(元)。

  • 第22题:

    填空题
    What kind of storage the user’s account now has?It now has 5,000 megabytes of ____ storage.

    正确答案: free
    解析:
    细节题。邮件第二段中指出“Your account now has 5,000 megabytes of free storage”,您的账户现在已经有5000兆字节的免费存储空间,此处应填free。

  • 第23题:

    单选题
    Dr. Icahn invested $2 000 in an account paying 5% interest annually. How many more dollars must he invest at 3% so that his total annual income is 4% of his entire investment?
    A

    $1 000

    B

    $2 000

    C

    $2 500

    D

    $2 800

    E

    $3 500


    正确答案: E
    解析:
    Let x represent the amount invested at 3%, then 2 000+x is his total investment. 0.05×2000+0.03x=0.04(2000+x), x=2 000.

  • 第24题:

    单选题
    If Barclays instructs Citibank to pay a sum of US$100 000 to Midland,its nostro account should be().
    A

    credited

    B

    debited

    C

    increased

    D

    decreased


    正确答案: B
    解析: 暂无解析