问答题Four years ago, Jane was twice as old as Sam. Four years on from now, Sam will be 3/4 of Jane's age. How old is Jane now?
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第1题：
We haven't seen such a beautiful film().A、since four years
B、for the past four years
C、four years ago
参考答案：B
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第2题：
28． How old is John's brother now when John is fifteen in the story?
A．Ten years old．
B． Fifteen years old
C． Twenty years old
D． Twenty-five years old．
正确答案：D
28.D【解析】当John 10岁时，他哥哥20岁，所以当 John 15岁时，他哥哥25岁。 -
第3题：
6 Charles and Jane Miro, aged 31 and 34 years respectively, have been married for ten years and have two children
aged six and eight years. Charles is a teacher but for the last five years he has stayed at home to look after their
children. Jane works as a translator for Speak Write Ltd.
Speak Write Ltd was formed and began trading on 6 April 2006. It provides translation services to universities. Jane,
who ceased employment with Barnham University to found the company, owns 100% of its ordinary share capital
and is its only employee.
Speak Write Ltd has translated documents for four different universities since it began trading. Its biggest client is
Barnham University which represents 70% of the company’s gross income. It is estimated that the company’s gross
fee income for its first 12 months of trading will be ￡110,000. Speak Write Ltd usually agrees fixed fees in advance
with its clients although it charges for some projects by reference to the number of days taken to do the work. None
of the universities makes any payment to Speak Write Ltd in respect of Jane being on holiday or sick.
All of the universities insist that Jane does the work herself. Jane carries out the work for three of the universities in
her office at home using a computer and specialised software owned by Speak Write Ltd. The work she does for
Barnham University is done in the university’s library on one of its computers as the documents concerned are too
delicate to move.
The first set of accounts for Speak Write Ltd will be drawn up for the year ending 5 April 2007. It is estimated that
the company’s tax adjusted trading profit for this period will be ￡52,500. This figure is after deducting Jane’s salary
of ￡4,000 per month and the related national insurance contributions but before any adjustments required by the
application of the personal service companies (IR 35) legislation. The company has no other sources of income or
capital gains.
Jane has not entered into any communication with HM Revenue and Customs (HMRC) with respect to the company
and wants to know:
– When the corporation tax computation should be submitted and when the tax is due.
– When the corporation tax computation can be regarded as having been agreed by HMRC.
Charles and Jane have requested a meeting to discuss the family’s finances. In particular, they wish to consider the
shortfall in the family’s annual income and any other related issues if Jane were to die. Their mortgage is covered
by a term assurance policy but neither of them have made any pension contributions or carried out any other long
term financial planning.
Jane has estimated that her annual after tax income from Speak Write Ltd, on the assumption that she extracts all of
the company’s profits, will be ￡58,000. Charles owns two investment properties that together generate after tax
income of ￡8,500. He estimates that he could earn ￡28,000 after tax if he were to return to work.
The couple’s annual surplus income, after payment of all household expenditure including mortgage payments of
￡900 per month, is ￡21,000. Charles and Jane have no other sources of income.
Required:
(a) Write a letter to Jane setting out:
(i) the arguments that HMRC could put forward, based only on the facts set out above, in support of
applying the IR 35 legislation to Speak Write Ltd; and
(ii) the additional income tax and national insurance contributions that would be payable, together with
their due date of payment, if HMRC applied the IR 35 legislation to all of the company’s income in
2006/07. (11 marks)
正确答案：
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第4题：
Jane is the girl who save s Tarzan from the grips of gorillas and sets him free.()
参考答案：错误
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第5题：
一 How old are these students? They are about 16 years old.A.Right
B.Wrong
参考答案：A
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第6题：
( ) name is Jane. ( ) is from the USA.
A. Her, She
B. She's, She
C. Her, Her
答案：A
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第7题：
问答题The combined ages of Frasier and Niles is 88 years; the combined ages of Niles and Daphne is 76 years; the combined ages of Frasier and Daphne is 80 years. Then, how old is Frasier?正确答案： 46 years old.解析：
设Frasier的年龄为X，Niles 的年龄为Y，Daphne的年龄为Z；故可得出方程式如下：
X+Y=88, Y+Z=76, X+Z=80；求解可得出X=46。 -
第8题：
填空题Jane, as well as some of her classmates, (work) ____ in the Quality Control Department now.正确答案： is working解析：
本题考查主谓一致。句意：和一些同学一样，琼现在在质量监控处工作。句中主语是Jane，动词应使用第三人称单数，且时间状语now表明此动作正在进行中，使用现在进行时。故填入is working。 -
第9题：
问答题When David is twice as old as he is now he will be four times as old as his daughter Jane will be in five years time. If in 1990, four years ago, he was four times as old as his daughter, in what year was she born?正确答案： In 1983解析：
（由题目可知，四年前为1990年，则今年为1994年。可以设David的女儿今年为X岁，David为Y岁，根据题目条件可以列出一个两元一次方程组：4(X+5)=2Y; 4(X-4)=Y-4。解方程组可得：X=11，Y=32，即Jane今年11岁，又知今年为1994年，则1994-11=1983，即她出生于1983年。） -
第10题：
单选题According to the passage, which of the following is TRUE?AFreedman and his colleagues hired 400,000 Americans to collect data.
BAbout four hundred thousand Americans worked for Freedman's team full time for 13 years.
CPeople who took part in Freedman's research are about 50 to 70 years old.
DPeople who are 50 to 70 years old seldom drink coffee
正确答案： C解析： -
第11题：
问答题A man is 36 years old. He asks the other man how old he is. The other man answers: “I am twice as old as you were when I was as old as you are today.” How old is the other man?正确答案： 48解析： 解答本题需要理解“I am twice as old as you were when I was as old as you are today.”，意思为：B男在A男这个年纪（36）时，B男年龄是当时A男年龄的两倍，假设B男年龄为x，则x=[36-(x-36)]*2=x,故x=48。 -
第12题：
单选题Jane: Hi Tim! Tim: Jane! Jane: How are you? Tim: Fine. Jane: ______ Have you been here long? Tim: I arrived yesterday, on Sunday. ______ Jane: I got here a few days ago.ALovely weather, isn’t it? ; I’m worn out.
BAnd you? ; I came here with Sue.
CI’d been wondering when I’d run into you. ; How about you?
DHow time flies! ; I’ve been longing to see you for weeks.
正确答案： B解析：
从Jane最后一句回答可知，Tim问的是他什么时候到这里的，选项C符合语境。 -
第13题：
Jack： Say, Jane, let's go and get a bite to eat.
Jane: _________?
Jack: How about McDonald's?
Jane: Great.
A． Where to
B． What for
C． How to
D． Why so
正确答案：A
根据语境，第三句的提议(How about McDonald’s?)可知上句的提问应该是关于地点的。选项A(去哪吃?)是最切合的回答。 -
第14题：
听力原文：M: So, Jane, how long have you been an author?
W: Well, Tom, I didn't start writing until I was in my thirtieth, and I'm over seventy now. So goodness, I must have been writing for about forty years.
How long has the woman been an author?
A．About 30 years.
B．About 40 years.
C．About 60 years.
D．About 70 years.
正确答案：B
解析：数字计算题。文中出现3个数字，30岁开始写作，现在70岁，所以共写了40年。 -
第15题：
Joe: How are you getting along in math class?
Jane: ______.
正确答案：E57．答案为E 首先应读懂上文，后进行逻辑推理，选择填充词句。上文意为“你的数学课进展如何?”下文意为“很好。”
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第16题：
Believe it or not, Linda’s ( ) son can play the piano now.A、three-years old
B、three-year-old
C、three-year old
参考答案：B
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第17题：
The manager is 40 years old,(用how old对划线部分提问)
参考答案How old is the manager?
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第18题：
提示：Jane和Michael商量周六去野餐。他们讨论要去什么地方，带些什么。Michael建议邀请John和他的女朋友参加。最后他们决定星期六早上8点出发。
Jane:How do you like the idea of having a picnic this Saturday?
Michael:Wonderful.But 51?
Jane:What about going to the Western Hills?It′s quite cool there.
Michael:That′sa good idea.52?to go with us?
Jane:OK.And we can ask them to prepare some drinks.
Michael:53？
Jane:You′d better buy some fruit,and sandwiches.
Michael:54？
Jane:I like oranges,watermelons,grapes,and bananas.
Michael:55？
Jane:How about eight o′clock in the morning?We can get there in an hour and a half.
Michael:OK.I′11 call John and tell him about our plan.
第51题答案是答案：解析：where shall we go -
第19题：
单选题He_____from college three years ago, but now he is the boss of a large business.Agraduate
Bgraduates
Cgraduated
Dhas graduated
正确答案： C解析： -
第20题：
问答题Helen is twenty years old, and her age is four times as much as Mary’s. When Helen’s age is twice as much as Mary’s, how old is Helen then?正确答案： Thirty years old解析：
海伦20岁了，他的年龄是玛丽年龄的4陪，由此可知玛丽的年龄是5岁。设ⅹ年后海伦的年龄是玛丽年龄的2倍，则20+ⅹ=2（5+ⅹ），得ⅹ=10。十年后玛丽的年龄为30岁。 -
第21题：
问答题What’s the difference between the colour which you like now and ten years ago?正确答案： I preferred bright colors ten years ago, such as yellow and red, while now I like blue and purple. I guess I have been more mature and yellow is a little childish.解析：
应重点说明自己喜好产生变化的原因。 -
第22题：
单选题Seven years ago, Scott was 3 times as old as Kathy was at that time. If Scott is now 5 years older than Kathy, how old is Scott ?A12.5
B13
C14
D14.5
正确答案： C解析：
这是一道稍复杂的计算题，设Scott七年前的年龄为X，则有X+7-（1/3X+7）=5，由此可得X=7 1/2，再加上7即是Scott现在的年龄，因此该选14.5。 -
第23题：
单选题______ rooms are both large and comfortable.AJack’s and Jane’s
BJack and Jane’s
CJack’s and Jane
DJack and Jane
正确答案： C解析：
句意：Jack和Jane的房间都很大而且很舒适。根据both可知，此处表示他们各自的房间，因此两者都需用所有格。故答案是A项。 -
第24题：
问答题Four years ago, Jane was twice as old as Sam. Four years on from now, Sam will be 3/4 of Jane's age. How old is Jane now?正确答案： 12.解析：
设Sam四年前为x，则Jane是2x，x+8=3/4(2x+8)，x=4，所以四年前Sam 4岁，Jane 8岁，现在Jane是12岁。