introduction
reduction
discount
deduction
第1题:
(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had
hoped, and he made a trading loss of £8,000 in the year to 31 March 2007. However, trading is now improving,
and Donald has sufficient orders to ensure that the business will make profits of at least £30,000 in the year to
31 March 2008.
In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was
given to him on the death of his grandmother in January 1998. The probate value of the painting was £3,200,
and Donald sold it for £8,084 (after deduction of 6% commission costs) in November 2006.
He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of £8,775 (after
indexation of £249 and taper relief of £975).
Required:
(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

第2题:
A. $0
B. $10,000
C. $13,000
D.$14,000
E. $20,000
参考答案:A
第3题:
A.premium
B.income
C.discount
D.deficit
第4题:
Our ______ is London, but the plane took us to Paris.
A、departure
B、destination
C、discount
D、destiny
第5题:
A.Spanning Tree Protocol(STP)
B.Delay reduction
C.Hot Standby Routing Protocol(HSRP)
D.Dynamic routing protocols
E.Quality of Service(QoS)
F.Jitter management
第6题:
Where a one-berth cabin is provided solely for the accommodation of a pilot,the existence of such a room,although not itself eligible for deduction,shall not cause the disallowance of the officers’ mess-room,bathroom,W.C.,etc.,as would be the case if the rooms were intended for the use of a passenger.This sentence indicates that ______.
A.a one-berth cabin for a pilot is deductible
B.the officers’ mess-room,bathroom,W.C.,etc.,which are also used by a passenger,is deductible.
C.the officers’mess-room,bathroom,W.C.,etc.,which are also used by a pilot,is deductible
D.a one-berth cabin for a passenger is deductible
第7题:
第8题:
第9题:
第10题:
DCS分散控制系统是70年代中期发展起来的一种新型控制系统,其中“D”的意思是()
第11题:
Which three of the following network features are methods used to achieve high availability()
第12题:
officer
officers
officer's
officers’
第13题:
Items on ()are always sold well.
A、fashion
B、trend
C、discount
D、shelves
第14题:
A.Negotiation
B.Payment
C.Discount
D.Re-Discount
第15题:
In telephone communication , you should ( )
A. get to the point without any greeting or introduction
B. keep your company' s address in confidentiality
C. make sure you have the information you need
第16题:
Under the imputed interest rules, gift loans between a daughter (lender) and her mother (borrower) may result in
I.No imputed interest income recognized by the mother.II.No imputed interest deduction by the daughter.III.Imputed interest income recognized by the daughter.IV.Deduction allowed for imputed interest expense by the mother.()
A.Only statements I, II, and III are correct
B.Only statements I and IV are correct
C.Only statements I and II are correct
D.Only statement III is correct
E.Only statements III and IV are correct
第17题:
SWEEP INT on radar panel is the abbreviation of ________ .
A.sweep introduction
B.sweep interest
C.sweep intention
D.sweep intensity
第18题:
Under INSTITUTE TIME CLAUSES-Hulls,Claims payable ______.
A.with deduction new for old
B.without deduction new for old
C.with deduction old for new
D.without deduction old for new
第19题:
第20题:
第21题:
第22题:
减压的3R原则不包括()
第23题:
inference
induction
hypothesis
speculation
第24题:
inference
induction
hypothesis
speculation