happy; loss
sorry; fortune
pleased; profit
sad; benefit
第1题:
4 Assume today’s date is 5 February 2006.
Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,
who is a UK resident, but who worked briefly in Germany. They have no children.
The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company
in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the
American company were £5,000 per month. Joanne has not remitted any of the income she earned in Germany prior
to her arrival in the UK.
Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice
stipulated in her contract, but still paid her for that period. In total, Joanne paid £4,200 in UK income tax under PAYE
for the tax tear 2005/06.
Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of
£3,500 in September 1986, and its current value is £21,500. She intends to sell the shares in March 2006 and to
invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.
Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German
translation service for UK companies, and took some advice on the matter. She paid consultancy fees of £5,000
(excluding value added tax (VAT)) and bought a computer for £2,000 (excluding VAT), both on 23 October 2005.
Joanne started trading on 1 December 2005. She made sales of £2,000 in December, and estimates that her sales
will rise by £1,000 every month to a maximum of £7,000 per month. Joanne believes that her monthly expenses of
£400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up
to 31 March 2006.
Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and
is unsure what is required of her in this respect.
Required:
(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of
assessment 2005/06, together with the basis on which her income and gains of that year will be subject to
UK taxation. (3 marks)
第2题:
一What does your English teacher look like?
一__________
A. She likes singing.
B. She looks sad.
C. She likes to stay with us.
D. She looks much like her mother
第3题:
A. when
B. as
C. where
D. if
第4题:
Nellie Melba was Australia's "Queen of Opera".She was born in 1861 and her real name was Helen Porter Mitchell.She grew up in musical family.When she was 20 Helen Mitchell married the manager of a Queensland sugar farm. But she was not happy and the next year she went back to Melbourne to continue her music and singing lessons. She wanted to make a name for herself as an opera singer.
She stayed in Melbourne for four years then left for London. But no one seemed interested in this young unknown singer from Australia. She went to Paris to have lessons from a well-known teacher. In December the same year she gave a concert in which she used the name "Nellie Melba in honour of Melbourne her home city.
Nellie Melba was soon a star. She sang in London Europe Russia and America. She was paid well every time she sang. In 1902 she turned to Melbourne. The city was decorated (装饰) and thousands of people waited in the streets to wave and cheer as she drove by. From then on she divided her time between London and Australia. During World War I she sang in many concerts to raise money.
In 1918 Nellie Melba was made a Dame of the British Empire.
1.Nellie Melba's parents probably were ()
A.musicians
B.engineers
C.fanners
D.scientists
2.She went to London because she()
A.no one showed interest in her singing
B.she was not happy in Australia
C.she wanted to study music
D.she wanted to be a great singer
3.She became famous in her ()
A.thirties
B.twenties
C.fifties
D.forties
4.Which of the following is true?
A.She loved Melbourne but the people there didn't love her.
B.She didn't love Melbourne but the people there loved her.
C.She loved Melbourne and the people there loved her.
D.She didn't love Melbourne and the people there didn't love her.
5.What do you suppose "a Dame of the British Empire"?
A.A very beautiful woman.
B.A woman singer.
C.Queen of Opera.
D.A respected woman.
6.What does the author wants to tell us?
A.A Canadian girl tries record flying
B.A Canadian girl flew with her father
C.Two Youngest pilots
D.A Two-week flight
第5题:
Passage Five
Helen Keller was born a healthy normal child in Alabama in 1880. However, an illness with a high fever struck her when she was still a child. She became deaf, blind, and unable to speak. For little Helen, the world was suddenly a dark and frightening place. She was wild and stubborn. everal years later a miracle came into Helen's life when Anne Sullivan, a strong and loving person, became Helen's teacher. Miss Sullivan's teaching changed the child into a responsible human being. Through her help Helen Keller learned to communicate with those around her, and as she grew older, others benefited from her unique insights and courage. Miss Keller died in 1968, but her spirit lives on. It lives on in her articles and books and in the stories of people who were fortunate enough to meet her during her lifetime.
51. Why was Helen Keller blind, deaf and unable to speak?
A. Because she'd been born that way.
B. Because a horse had kicked her.
C. Because she'd had a very high fever.
D. Because she'd had a bad fall.
答案为 C。根据题干找到第二句,However,an illness with a high fever struck her 作出该项选择。
第6题:
第7题:
第8题:
第9题:
()she was invited to the hall made her very happy.
AThat
BIf
CWhen
DBecause
第10题:
forbid
forbidding
forbade
forbidden
第11题:
That
If
When
Because
第12题:
that
which
what
who
第13题:
9.—_________ does she like blue?
—Because the color makes her happy.
A.When
B.Why
C.How
D.Where
第14题:
第15题:
One day a woman got into her car and started driving home after work.Suddenly, she saw a yellow car behind her.The driver was a man.When she turned left, the yellow car turned left.When she turned right, the yellow car turned right, (1) When she stopped at the traffic lights, the yellow car stopped(2)her.The woman was afraid,so she drove quickly to the police station.She was very surprised when she found the car stopped behind her.At that time, a young man was standing outside the police station.The woman was very happy to see him.She knew that he was a policeman because he was (3)a police uniform. She jumped out of her car and ran to the policeman.She asked him to arrest the man in the yellow car, so the policeman walked to the man
The man didn' t try to run(4)when he saw the policeman He just smiled and said to the woman."I want to give this purse ack to you, madam.I think you (5) it on the street.”(完型填空)
A.Wearing
B.Behind
C.Too
D.Dropped
E.Away
第16题:
The mother whale failed to help her baby because__________.
A. she had stayed in the polluted water for too long
B. the whirlpools she had made were not big enough
C. she had no other whales around to tutu to for help
D. the waves pushed her baby in the wrong direction
第17题:
The present made her__________
A.to be happy
B.be happy
C.happy
D.that she became happy
第18题:
第19题:
第20题:
第21题:
()she was invited to the hall made her very happy.
第22题:
want
send
deliver
claim
第23题:
happy; loss
sorry; fortune
pleased; profit
sad; benefit
第24题:
brought up
brought out
grown up
grown