单选题On January 20, 1778 Captain James Cook took his two vessels into a small harbor on the island of Kauai.A assistants B ships C vehicles D guns

题目
单选题
On January 20, 1778 Captain James Cook took his two vessels into a small harbor on the island of Kauai.
A

assistants    

B

ships    

C

vehicles      

D

guns


相似考题
参考答案和解析
正确答案: D
解析: 句意:1778年1月20日,詹姆士·库克船长把他的两艘船驶进了夏威夷考艾岛的一个小海港。vessels船。ship与之同义。assistant助手。vehicle交通工具,车辆。gun枪,炮。
更多“单选题On January 20, 1778 Captain James Cook took his two vessels into a small harbor on the island of Kauai.A assistants B ships C vehicles D guns”相关问题
  • 第1题:

    James died on 22 January 2015. He had made the following gifts during his lifetime:

    (1) On 9 October 2007, a cash gift of £35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.

    (2) On 14 May 2013, a cash gift of £420,000 to his daughter.

    (3) On 2 August 2013, a gift of a property valued at £260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to £310,000.

    On 22 January 2015, James’ estate was valued at £870,000. Under the terms of his will, James left his entire estate to his children.

    The nil rate band of James’ wife was fully utilised when she died ten years ago.

    The nil rate band for the tax year 2007–08 is £300,000, and for the tax year 2013–14 it is £325,000.

    Required:

    (a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)

    (b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)

    (c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.

    Notes:

    1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.

    2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)


    正确答案:

    (a) James – Inheritance tax arising on death

    Lifetime transfers within seven years of death

    The personal representatives of James’ estate will be responsible for paying the inheritance tax of £348,000.

    Working – Available nil rate band

    (b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.

    (c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.

    (2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.

    (3) James therefore saved inheritance tax of £20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.

  • 第2题:

    There shall be two principal ______ through the harbor for the passage of vessels of over 60 tons burden.

    A.straits

    B.channels

    C.canals

    D.roadsteads


    正确答案:B

  • 第3题:

    Henry James was most famous for( )

    A.his poems
    B.his plays
    C.his novels
    D.his short stories

    答案:C
    解析:
    美国文学之作家概况。Henry James是美国著名的小说家,和Mark Twain同时代。他的代表作有TheAmerican(《美国人》)和The Portrait of a Lady(《一个贵妇人的画像》)。

  • 第4题:

    很多船上在每个舱口处都有两个吊杆及两台起货机。()

    • A、Many ships have two derricks at each hatch.
    • B、Many ships have two winches at each hatch.
    • C、Many ships have two derricks and two winches at each hatch.
    • D、Many ships have two derricks and two winches at each hatch cover.

    正确答案:C

  • 第5题:

    我们船长现在很忙。()

    • A、Our captain is busy with his work.
    • B、Our chief officer is busy with his work.
    • C、Our captain is very busy now.
    • D、Our third officer is busy with his work.

    正确答案:A

  • 第6题:

    单选题
    There shall be two principal()through the harbor for the passage of vessels of over 60 tons burden.
    A

    straits

    B

    channels

    C

    canals

    D

    roadsteads


    正确答案: B
    解析: 暂无解析

  • 第7题:

    问答题
    An Early History of Australia  Before the arrival of European settlers, Aboriginal and Tortes Strait (托雷斯海峡) Islander peoples inhabited most areas of the Australian continent. Each people spoke one or more of hundreds of separate languages, with lifestyles and religious and cultural traditions that differed according to the region in which they lived.  Adaptable and creative, with simple but highly efficient technology, Indigenous Australians had complex social systems and highly developed traditions reflecting a deep connection with the land and environment.  Asian and Oceanic people had contact with Australia’s Indigenous peoples for thousands of years before the European expansion into the Eastern Hemisphere. Some formed substantial relationships with communities in northern Australia.  In 1606, the Spanish explorer Luis Vaez de Torres sailed through the strait that separates Australia and Papua New Guinea (巴布亚新几内亚). Dutch explorers charted the north and west coasts and found Tasmania. The first British explorer, William Dampier, landed on the northwest coast in 1688. But it was not until 1770 that his countryman, Captain James Cook, on the Endeavour, extended a scientific voyage to the South Pacific in order to chart the east coast of the continent that had become known as New Holland, and claimed it for the British Crown.  The American war of independence shut off that country as a place to transport convicts, requiring Great Britain to establish a new penal colony. Sir Joseph Banks, the President of the Royal Society, had sailed as a naturalist (博物学家) with Captain Cook, and suggested Australia for this purpose.  The First Fleet of 11 ships arrived at Botany Bay in January 1788. Governor Phillip preferred Sydney Harbor and the date he landed in the Harbor,26 January, is now commemorated as Australia Day. The First Fleet carded 1,500 people, half of them convicts. Robert Hughes’ The Fatal Shore (1987) is a classic book on the convict system. Hughes suggests that the penal system had lasting effects on Australian society. About 160,000 convicts were sent to the Australian continent over the next 80 years.  The wool industry and the gold rushes of the mid-19th century provided an impetus to free settlement. Scarcity of labor, the vastness of the bush and new wealth based on farming, mining and trade all contributed to the development of uniquely Australian institutions and sensibilities. At the time of European settlement in 1788 it is estimated there were at least 300,000 Aboriginals and Torres Strait Islanders in Australia. European settlement involved the displacement and dispossession of Indigenous peoples. It disrupted traditional land management practices and introduced new plants and animals into fragile Australian ecosystems.

    正确答案: 【参考译文】
    澳大利亚早期历史 在欧洲移民到来之前,土著人和托雷斯海峡岛民已分布在澳洲大陆的大部分地区。每个部落讲一种或几种语言,总共有数百种截然不同的语言。他们生活在不同地区,有不同的生活方式、宗教和文化传统。
    土著澳大利亚人善于适应环境,富有创造力,掌握着简单有效的技术。他们有复杂的社会体系,以及高度发达的传统。这种传统反映了他们与土地和环境的深刻联系。
    在欧洲向东半球扩张之前的数千年中,亚洲和大洋洲的人民便与澳大利亚土著人民有了接触,有些与北部澳大利亚的土著群体建立了实质性关系。
    1606年,西班牙探险家路易·凡·托雷斯驾船经过了澳大利亚与巴布亚新几内亚之间的海峡。荷兰的探险家们绘制了澳洲北部和西部的海岸图,并发现了塔斯马尼亚岛。第一位英国探险家威廉·丹皮尔于1688年在西北海岸登陆。但直到1770年,才由另一位英国人詹姆斯·库克船长乘“努力号”将科学考察之旅扩展到南太平洋,以绘制曾被称为“新荷兰”的澳洲大陆东海岸图,并以英王名义声称拥有该地主权。
    独立战争结束了美国作为囚犯流放地的历史,因此英国需要物色新的地方,建立殖民地,安置囚犯。英国皇家学会主席约瑟夫·班克斯爵士曾作为博物学家与库克船长一同航行过,建议选择澳大利亚。
    1788年1月,由11艘船只组成的第一舰队抵达博特尼湾。但菲利普总督觉得悉尼港更可取。1月26日,菲利普总督在悉尼港登陆。这一天被定为澳大利亚国庆日。第一舰队共有乘客1500人,其中半数是囚犯。罗伯特·休斯撰写的《决定命运的彼岸》(1987)一书便是关于囚犯制度的经典作品。休斯认为,英国的刑法制度对澳大利亚社会产生了持久的影响。在以后的80年中,英国向澳大利亚输送了约16万名囚犯。
    19世纪中期的羊毛工业和淘金热刺激了自由移民的发展。劳动力稀缺(匮乏)、丛林一望无际、农业、采矿和贸易带来了新兴财富,这—切都促使澳大利亚独特的社会机制与思想感情的形成。1788年,欧洲人建立澳洲殖民地时,土著人和托雷斯海峡岛民的人数估计至少有30万。由于建立了殖民地,土著民族背井离乡,一无所有。欧洲移民干扰了土著人传统的土地管理方法,并将新的动植物种类引入了脆弱的澳洲生态系统。
    解析: 暂无解析

  • 第8题:

    单选题
    我们船长现在很忙。()
    A

    Our captain is busy with his work.

    B

    Our chief officer is busy with his work.

    C

    Our captain is very busy now.

    D

    Our third officer is busy with his work.


    正确答案: D
    解析: 暂无解析

  • 第9题:

    单选题
    The Captain of the Port has closed to navigation,and buoyed,a section of a harbor. These buoys would be painted().
    A

    red or green to conform with the other lateral aids

    B

    red and green horizontally-striped

    C

    solid yellow

    D

    white with orange marks


    正确答案: C
    解析: 暂无解析

  • 第10题:

    单选题
    Several merchant ships are arriving at the scene of a distress incident. One of the them must assume the duties of the Coordinator Surface Search (CSS). Which of the following statements is TRUE? ()
    A

    CSS duties are always assumed by passenger vessels,dry cargo vessels,or tankers in that order of precedence

    B

    The CSS must be established by mutual agreement between the ships concerned

    C

    A tank vessel should never be assigned CSS duties unless only tank vessels are present

    D

    The first vessel to arrive at the distress incident is designated as the CSS


    正确答案: C
    解析: 暂无解析

  • 第11题:

    单选题
    On which vessels is GMDSS required? ()
    A

    All vessels capable of international voyages

    B

    Vessels operating outside of the range of VHF coastal radio stations

    C

    SOLAS Convention ships of 300 gross tonnage or more

    D

    Coastal vessels of less than 300 gross tons


    正确答案: B
    解析: 暂无解析

  • 第12题:

    单选题
    Which lashing materials would be used in securing light vehicles aboard Ro-Ro vessels().
    A

    Chain lever or turnbuckle

    B

    Webbing

    C

    Chain

    D

    None of the above


    正确答案: B
    解析: 暂无解析

  • 第13题:

    If the vessel encountered rough voyage,the captain of the vessel shall ________ his note of protest to harbor authorities after vessel's arrival.

    A.typewrite

    B.convey

    C.submit

    D.take down


    正确答案:C

  • 第14题:

    After the mutiny, the captain of the merchant ship was left behind in some () island in the Pacific Ocean.

    A.residential
    B.remote
    C.risky
    D.ridiculous

    答案:B
    解析:
    发生叛变事件后,商船的船长被丢弃在太平洋上的某偏远荒岛。

  • 第15题:

    The Southern Alps,with Mt Cook in the center,runs almost the whole length of()

    ANew Zealand

    BNorth Island

    CSouth Island

    DStewart Island


    C

  • 第16题:

    The first European to visit New Zealand was()

    • A、Kupe
    • B、Abel Tasman
    • C、William Hobson
    • D、James Cook

    正确答案:B

  • 第17题:

    The Southern Alps,with Mt Cook in the center,runs almost the whole length of()

    • A、New Zealand
    • B、North Island
    • C、South Island
    • D、Stewart Island

    正确答案:C

  • 第18题:

    单选题
    If our captain is not in his cabin, he must be on the ().
    A

    paint locker

    B

    engine room

    C

    bridge

    D

    shore


    正确答案: C
    解析: 暂无解析

  • 第19题:

    单选题
    The president, accompanied by his assistants, _____.
    A

    have arrived

    B

    are arriving

    C

    had arrived

    D

    has arrived


    正确答案: D
    解析:
    主语the president为单数,accompanied by his assistants(在他的助手的伴随下)是一个修饰成分,故为D。

  • 第20题:

    单选题
    The Southern Alps,with Mt Cook in the center,runs almost the whole length of()
    A

    New Zealand

    B

    North Island

    C

    South Island

    D

    Stewart Island


    正确答案: B
    解析: 暂无解析

  • 第21题:

    单选题
    On January 20, 1778 Captain James Cook took his two vessels into a small harbor on the island of Kauai.
    A

    assistants    

    B

    ships    

    C

    vehicles      

    D

    guns


    正确答案: D
    解析: 句意:1778年1月20日,詹姆士·库克船长把他的两艘船驶进了夏威夷考艾岛的一个小海港。vessels船。ship与之同义。assistant助手。vehicle交通工具,车辆。gun枪,炮。

  • 第22题:

    单选题
    很多船上在每个舱口处都有两个吊杆及两台起货机。()
    A

    Many ships have two derricks at each hatch.

    B

    Many ships have two winches at each hatch.

    C

    Many ships have two derricks and two winches at each hatch.

    D

    Many ships have two derricks and two winches at each hatch cover.


    正确答案: A
    解析: 暂无解析

  • 第23题:

    单选题
    It is the only entrance()the harbor for vessels of moderate draught.
    A

    to

    B

    for

    C

    on

    D

    over


    正确答案: C
    解析: 暂无解析

  • 第24题:

    单选题
    After the Civil War the American clipper ships were gradually _____ by even larger and faster iron vessels.
    A

    changed

    B

    taken

    C

    replaced

    D

    exchanged


    正确答案: A
    解析:
    句意:南北战争后,美国的快速帆船逐渐被更大、更快的金属船所取代。replace取代。change改变。take占领;获得。exchange交换,调换。