单选题Mother: Ben, what’s this broken cup doing here. Ben: ______ You know those big dinner plates? Mother: ______ Ben: just a couple. They slipped out of my hands into the sink and the cup got broken as well.A I put it here after it was broken. ; Yes, I kn
题目
I put it here after it was broken. ; Yes, I know. What have you done?
Oh mum, please don’t be angry with me. ; Of course, I myself bought them last year.
Sorry, mum, I had an accident when I was washing up. You haven’t broken them as well!
How could I know? It’s not me who did it. ; Oh, I see. You must have broken them as well.
相似考题
更多“Mother: Ben, what’s this broken cup doing here. Ben: ______”相关问题
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第1题：
Ben： 2
正确答案：
[答案] E -
第2题：
Ben：All right， 5
正确答案：[答案] C
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第3题：
(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
正确答案：(b) [Ben’s address] [Firm’s address]
Dear Ben [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:
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第4题：
A: What are your parents doing right now? B: My mother is retired. My father is a manager.()
参考答案： 错误
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第5题：
Ben: Mommy, when will we have dinner? I’m starving.
Mother: _______.We have to wait for daddy.
A: Quickly, honey
B: All right, honey
C: Soon, honey
D: O.K., honey
参考答案：C
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第6题：
The highest mountain in Britain is ____.A.Scafell
B.Ben Nevis
C.the Cotswolds
D.the Forth
正确答案：B
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第7题：
A:( ). B:She works in the Oxford University.
A. What does your mother do?
B. What do your parents do?
C. What are your parents doing at the moment?
答案：A
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第8题：
If no one objects,Mr. Ben will be the next chairman.A: disagrees
B: approves
C: rejects
D: refuses答案：A解析：句意：如果没有人反对，那么本先生将成为下一任主席。四个选项中，B. approve的意思是“赞成、批准、通过”;C. reject的意思是“拒绝、否决”;D. refuse的意思是“拒绝、谢绝”;A. disagree的意思是“不同意、反对”，与agree是反义词，题目中画线部分的意思是“反对”，因此A选项符合题意。 -
第9题：
Most people would define optimism as endlessly happy, with a glass that’s perpetually half full. But that’s exactly the kind of false cheerfulness that positive psychologists wouldn’t recommend. “Healthy optimism means being in touch with reality,” says Tal Ben-Shahar, a Harvard professor. According to Ben-Shahar, realistic optimists are those who make the best of things that happen, but not those who believe everything happens for the best. Ben-Shahar uses three optimistic exercisers. When he feels down --- say, after giving a bad lecture ——he grants himself permission to be human. He reminds himself that not every lecture can be a Nobel winner; some will be less effective than others. Next is reconstruction. He analyzes the weak lecture, leaning lessons for the future about what works and what doesn’t. Finally, there is perspective, which involves acknowledging that in the grand scheme of life, one lecture really doesn’t matter.答案：解析：大多数人认为乐观是无尽的欢乐，如同总是有半杯水的杯子。但那是一种绝不会为积极心理学家所称道的 虚假的快乐。哈佛大学的泰?本沙哈尔教授说，“健康的乐观主义意味着要活在现实之中。”在本沙哈尔看来， 现实的乐观主义者会因势利导，而非求全责备。 本沙哈尔会使用三种乐观的方法。比如说，当他因搞砸了一场演讲而倍感郁闷的时候，他会告诉自己这是 很正常的事，提醒自己：并不是每一次演讲都可以获得诺贝尔奖，总会有一些人的演讲效果不及其他人。接着 为改进。他分析了一些效果不好的演讲并且从那些起效和无效的演讲中吸取教训为将来做准备。最后是看待问 题的角度，即在生活的宏伟计划中，一次演讲真的无足轻重。 -
第10题：
Which of the following group of writers are the playwrights of the 17th century?A.Ben Jonson and John Dryden
B.Christopher Marlowe and Daniel Defoe
C.John Milton and Oscar Wilde
D.Ben Jonson and George Bernard Shaw答案：A解析：本?琼森(Ben Jonson)是16～17世纪时的剧作家、诗人。约翰?德莱顿(John Dryden)是17世纪著名的剧作家、诗人、文学评论家。克里斯托弗?马洛(Christopher Marlowe)是16世纪时的诗人、剧作家。丹尼尔?笛福(Daniel Defoe)是17—18世纪时的作家，被誉为“欧洲小说之父”。约翰?弥尔顿(John Milton)是17世纪时的诗人、政论家。奥斯卡?王尔德(Oscar Wilde)在19世纪以其以其剧作、诗歌、童话和小说闻名。萧伯纳(George Bernard Shaw)是19～20世纪著名的现实主义戏剧作家。故选A。 -
第11题：
“蚌埠”的汉语拼音是（）。
- A、beng fu
- B、beng bu
- C、ben fu
- D、peng bu
正确答案:B -
第12题：
单选题Why did Tom pretend not to see Ben?ABecause he wanted Ben to believe that he was enjoying the work.
BBecause he would like to try his best to attract Ben’s attention.
CBecause he did not want Ben to see the fact that he had to work.
DBecause he was afraid that Ben might laugh at him if he saw him.
正确答案： C解析：
细节理解题。第一段第三句提到“Then he had an idea!”，接着Tom认真工作。由此可知，Tom假装没看见Ben的目的是让他以为自己很享受这份工作。 -
第13题：
Ben：I'd like some lemonade． 4
正确答案：
[答案] D -
第14题：
4 (a) For this part, assume today’s date is 1 March 2006.
Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company
that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,
and commenced trading on the same day. The business has been successful, and the company has accumulated
a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have
received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two
alternative methods of payment for the purchase of their shares:
(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.
(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.
Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer
terms is that Bill and Ben would be retained as employees of the company on the same salary.
Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.
Required:
(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March
2006 will result in the highest after tax cash amount for Bill and Ben:
(1) payment of a dividend, or
(2) payment of a salary bonus.
You are not required to consider the corporation tax (CT) implications for Flower Limited in your
answer. (5 marks)
正确答案：
As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue. -
第15题：
－ ()－ Today’s rate is listed on the board here.A、What’s the exchange rate today
B、What kind of currency do you want to exchange for
C、What’s the amount you’d like to exchange
参考答案：A
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第16题：
If I do Aunt Ivy's shopping this week, Ben __________ do it for her next week.A、needn't have to
B、won't have to
C、mustn't have to
D、can't have to
参考答案：B
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第17题：
Who is the author of Murder in the Cathedral? ()A.Christopher Marlowe
B.T. S. Eliot
C.Ben Johnson
D.Thomas Becket
正确答案：B
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第18题：
A:( )? B:My father is a manager. My mother is a nurse.
A. Where are your parents
B. What do your parents do
C. What are your parents doing right now
正确答案：B
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第19题：
Ben has to study for the English test．（改为否定句）
Ben ______ ______ ______study for the English test．
正确答案：
44. doesn-t have to -
第20题：
What's the best title of the passage?__________A.My Letter to Mother
B.Mother and Children
C.My Mother's Desk
D.Talks between Mother and Me答案：C解析：文章的开头“I’velovedmymother’S desk…”以及后面的“Nowthe present ofher desktold，as she’d never been able to…”可知作者是托物思人．以表达自己对母亲的怀念之情，所以最佳标题应是C。 -
第21题：
共用题干
A Success Story
At 19,Ben Way is already a millionaire,and one of a growing number of teenagers who have ______(51)their fortune through the Internet.______(52)makes Ben's story all the more remarkable is that he is dyslexic,and was______(53)by teachers at his junior school that he would never be able to read or write______(54).“I wanted to prove them______(55)”, says Ben,creator and director of Waysearch,a net search engine which can be used ______(56)find goods in online shopping malls.
When he was eight,his local authorities provided him with a PC to help with school work.
Although he was______(57)to read the manuals,he had a natural ability with the computer, and______(58)by his father,he soon began______(59)people￡10 an hour for his
knowledge and skills.At the age of 15 he______(60)up his own computer consultancy, Quad Computer,which he ran from his bedroom,and two years later he left school to ______(61)all his time to business.
“By this time the company had grown and I needed to take on a______(62)of employees to help me”,says Ben.“That enabled me to start doing business with______(63)companies.”It was his ability to consistently______(64)difficult challenges that led him to win the Young Entrepreneur of the Year award in the same year that he formed Waysearch,and he has re-cently signed a deal______(65)￡25 million with a private investment company,which will finance his search engine.52._________
A: This
B: That
C: Something
D: What答案：D解析：固定搭配make fortune，意为“制造财富，发财”，因此选B。其他三项均不合适。
这里应该是一个由what引导的从句为主语的句子，表示“使得 Ben的故事更引人注意的是……”，其他三项均无法引导该从句。
根据句意，是Ben被告知，因此选项told为正确答案。said意为“被说”,suggested 意为“被建议”,reported意为“被报道”，均不合句意。
联系上下文，了解到本句表达的是Ben曾被他的初中教师告知他将永远不能正确读写，而不是完全无法读写，因此properly才符合句意。absolutely表示“完全地，绝对地”,totally表示“完全地”,thoroughly表示“彻底地，完全地”，均不合句意。
根据句意，很容易了解Ben是要证明他们对他的判断错了，而不是说他们的判断是假的、不真实的，或者不公平的，所以wrong是正确答案。
固定搭配。be used to意为“被用来做”。因此A项正确。
根据句意，易知文中要表达的是“虽然他不能阅读使用指南”，因此unable为正确答案。impossible表示“不可能的”,incapable表示“无能力的”，一般形容不能胜任的； disabled表示“有残缺的”。
根据句意，易知文中要表达的是在爸爸的鼓励下。若用promised则表示在爸爸的承诺下，invited则是在爸爸的邀请下，animated表示“有生气的”，均不符合句意，因此 encouraged为正确答案。
根据句意，“ Ben很快就开始以自己的知识和能力收费——每小时10英镑”，只有 charge符合句意。
联系上下文，根据句意， Ben创建了自己的公司——Quad Computer，固定搭配set up 表示“创建”，其他三项均不合适，所以选D。
根据句意，Ben把所有的精力投入到公司经营当中，根据后面的介词to可知，只有 devote是正确答案。
词组搭配。a couple of表示“一些”, few一般形容只需少量的几个，little形容不可数名词，文中要表达的是公司已经发展壮大，Ben需要雇用一些员工，因此只有couple符合句意。
文中要表达的是雇用一些员工，使公司发展壮大。因此B项正确。
固定搭配。overcome challenge，表示“克服困难，克服挑战”，因此选A。 overlook表示“不注意，忽视”, overtake表示“赶上”,overdo表示“把……做得过分”。
根据句意，“价值2500万英镑的交易”，显然worth是正确答案。valuable表示“珍贵的，值钱的”, estimated表示“估计，预算”,priced表示“给……定价，附有定价的”。 -
第22题：
What is the highest mountain in Britain？A.Scafell
B.Ben Nevis
C.The Cotswolds
D.The Forth答案：B解析：英国地理。询问英国最高的山是什么，答案是本尼维斯山，位于苏格兰，海拔1343米。 -
第23题：
单选题What’s the best title of the passage?AMy Letter to Mother
BMother and Children
CMy Mother’s Desk
DTalks between Mother and Me
正确答案： D解析：
由文章的开头“I’ve loved my mother’s desk…”以及倒数第二段开头的“Now the present of her desk told, as she’d never been able to…”可知，作者是托物思人，以表达自己对母亲的怀念之情，所以最佳标题应是C项。