第1题:
(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the
following issues:
(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:
– the company’s residency position and what Ben and Amy would have to do in order for the company
to be regarded as resident in the UK under the double tax treaty;
– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a
permanent establishment in Sharpenia;
– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the
UK under the double tax treaty and either does or does not have a permanent establishment in
Sharpenia. (9 marks)
第2题:
Because of the financial crisis, days are gone _ _ local 5-star hotels charged 6,000 yuan for one night.
A. if B. when C. which D. since
第3题:
第4题:
第5题:
第6题:
Western Australia is the biggest Australian state,but its population is only()of the country.s population.
A9%
B10%
C11%
D12%
第7题:
One Yield是哪个酒店集团推出的收益管理系统()
第8题:
makes
beats
compares
matches
第9题:
Many employees don’t like a conservative dress code.
Comfortable clothes make employees more productive.
A casual clothes code is welcomed by young employees.
All the employers in the U. S. are for casual office wear.
第10题:
第11题:
第12题:
saving employees’ money
making employees more attractive
improving employees’ motivation
making employees happier
第13题:
In capsule hotels, each guest stays in a small sleeping space called capsule. It measures about 2 meters in length and 1 meter in both width and height.
It is a type of hotel first developed in Japan intended to provide cheap, basic overnight accommodation for guests who do not require the services offered by traditional hotels. Facilities differ, but most include a television and wireless internet connection. There are many buttons in the capsule. One turns on the light, one turns on the TV, one controls the channels. There is a radio and an alarm clock built in. The open end of the capsule can be closed, for privacy, with a curtain or a fiber glass door. Luggage is stored in a locker、 Clothes and shoes are sometimes exchanged for a Yukawa and slippers on entry. Washrooms are communal. Guests are asked not to smoke or eat in the capsules. Some hotels also provide restaurants (or at least vending machines), pools, and other entertainment facilities. Capsules are used primarily by men. Some capsule hotels offer separate sections for male and female guests.
The benefits of these hotels are convenience and price, usually around? 2000—4000 (USD 25—50) a night. They provide a place for those who may be too drunk to return home safely.
About 30% at the Capsule Hote1 were unemployed or underemployed and were the month. It was first offered to salary men who had missed the last train
also popular with travelers from all over the world. There for it’s going
Popularity.
26、 The space of each capsule id quite ()
A、large
B、capacious
C、limited
27、 Most capsules are not equipped with ()in the small sleeping space.
A、a TV
B、washrooms
C、wireless Internet connection
28、Capsule hotels were first developed in ().
A、Japan
B、China
C、UK
29、The benefits of these hotels do not include()
A、convenience
B、comfort
C、price
30、The writer has a () attitude towards capsule hotels.
A、positive
B、negative
C、neutral
参考答案:26、A 27、C 28、C 29、B 30、B
第14题:
第15题:
第16题:
第17题:
The Crown Court sits at()centers and is presided over by High Court Judges,full-time Circuit Judges and part-time Recorders.
A91
B92
C93
D94
第18题:
Western Australia is the biggest Australian state,but its population is only()of the country.s population.
第19题:
The Crown Court sits at()centers and is presided over by High Court Judges,full-time Circuit Judges and part-time Recorders.
第20题:
time, were some of the larger and more luxurious hotels and residences
era, they were some of the larger and more luxurious hotels and residences
era, were some of the largest and more luxurious hotels and residences
time, they were some of the largest and most luxurious hotels and residences
era, were some of the largely and more luxuriously hotels and residences
第21题:
will do a part-time job along with the full-time job
would rather stay at home than apply for a part-time position
would be fired if they can not finish the job quickly
will agree to have their working hours shortened if required
第22题:
provide meal for only those who live in the hotels
provide meals for any diners
provide free wine and charge for food
are mostly poorly managed
第23题:
they are too poor to build beautiful hotels on them
they have to cut down trees to build hotels on them
they have to sell them to borrow money from foreign banks
they are lacking experience in building hotels