Ben has to study for the English test．（改为否定句）Ben ______ ______ ______study for the English test．
题目
Ben has to study for the English test．（改为否定句）
Ben ______ ______ ______study for the English test．
相似考题
3.Ben： 2
更多“Ben has to study for the English test.(改为否定句)Ben ______ ______ ______study for th ”相关问题
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第1题：
Ben：I'd like some lemonade． 4
正确答案：
[答案] D -
第2题：
1 study English by reading the stories．（对划线部分提问）
＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿
正确答案：
40. How do you study English? -
第3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4题：
from school because he is busy study what he has
正确答案：
83.studying -
第5题：
My brother has a car.(改为否定句)
参考答案My brother doesn't have a car.
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第6题：
My brother is here___________study English.Afor
B/
Cto
Dby
正确答案：C
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第7题：
What special skills do you have? －－ ().A、My house is big
B、I can speak English well
C、I don’t understand
D、I will study computer
参考答案：B
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第8题：
Inspired by Dr. Yang’s speech, Li Hua and his classmates decided to study English harder.()此题为判断题(对，错)。
参考答案：正确
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第9题：
4．__________ the English exam，l have to study English day and night．
A．Passing
B．Past
C．Passed
D．Topass
正确答案：D
4．D【解析】动词不定式在句中作目的状语时，可放于句首，也可放于句尾，意为：为了……。 -
第10题：
When he was in his he began to study English.A.forty
B.forty's
C.forties
D.forty's years old答案：C解析：在某人几十岁时，用“in one’s+基数词的复数形式”。 -
第11题：
She （） English very hard. 【study】她学习英语很刻苦。
正确答案:studies -
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：All right， 5
正确答案：[答案] C
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第14题：
1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery
products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during
recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within
national supermarket chains.
The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake
known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast
around the world. The cake is expected to have a minimum market life of one year although the marketing department
consider that this might extend to eighteen months.
The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben
cake:
(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this
price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the
purchase price of each cake from GWCC.
(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.
Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.
(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes
on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in
batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first
three months’ production. The material cost of the next three months’ production is expected to be 95% of the
cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the
second three months’ production.
(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging
will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is
withdrawn from sale after twelve months.
(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will
apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with
labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the
first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.
(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the
owners of the Mighty Ben copyright.
(7) Variable overheads are estimated at ￡3·50 per direct labour hour.
(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.
(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be
required and this will be fully depreciated over twelve months.
(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and
18 months.
(11) Ignore taxation and the present value of cash flows.
Note: Learning curve formula:
y = axb
where y = average cost per batch
a = the cost of the initial batch
x = the total number of batches
b = learning index (= –0·415 for 75% learning rate)
Required:
(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required
rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)
正确答案：
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第15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16题：
It is because English is very useful ________we study it hard.
A: why
B: that
C: what
D: which
参考答案： B
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第17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18题：
（英语作文）You are required to write a letter to your teacher to tell her your English study plan with no less than 80 words.
参考答案：
Date
Dear Mr…
Thank you for sparing your precious time to read my letter, which I've been planning to write for a long time.The importance of English is well recognized by us and I'd like to talk about my study plan as follows. Reading is the foundation of English learning; I plan to read more in future. …Writing is the way to candidate what I've leant, my plan for writing is ….We all know the importance of oral ability, ….Your suggestions are sincerely appreciated.
Your student XXX
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第19题：
There are two main approaches to the study of English words namely()
A、descriptive and prescriptive
B、synchronic and diachronic
C、spoken and written
D、competence and performance
参考答案：B
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第20题：
You should spend no more than 40 minutes on this task. As part of a class assignment you have to write about the following topic. Millions of people every year move to English-speaking countries such as Australia , Britain or America , in order to study at school, college or university. Why do so many people want to study in English ? Why is English such an important international language? Give reasons for your answer. You should write at least 250 words.
正确答案：I am not surprise when I read in the newspapers that many people move to English speaking countries. I am an engineer in a process control since ten years and I understand the necessity of English language. For example when I read technical English specifications when I meet Japanese industrials to build together some electronic materials or when I go on holidays in Italy where the best way(for me)to communicate is to speak English. Therefore today it"s necessary to learn English and the best way is to study in English as soon as possible when we are at school but also when we have a job. It"s so important to communicate with foreigners because of work. For example: to sell foods in USA to build electronic cards with the Japanese to obtain a certification with FDA(American organization)in order to sell some pharmaceutical products. In fact it"s important for everybody: the workers the visitors the scientists etc... These are the main reason which explain why so many people go to English speaking countries(the best way to learn)and why English is such an important international language(the communication between many the people over the world).
I am not surprise when I read in the newspapers that many people move to English speaking countries. I am an engineer in a process control since ten years and I understand the necessity of English language. For example, when I read technical English specifications, when I meet Japanese industrials to build together some electronic materials or when I go on holidays in Italy where the best way(for me)to communicate is to speak English. Therefore, today, it"s necessary to learn English and the best way is to study in English as soon as possible when we are at school but also when we have a job. It"s so important to communicate with foreigners, because of work. For example: to sell foods in USA, to build electronic cards with the Japanese, to obtain a certification with FDA(American organization)in order to sell some pharmaceutical products. In fact, it"s important for everybody: the workers, the visitors, the scientists, etc... These are the main reason which explain why so many people go to English speaking countries(the best way to learn)and why English is such an important international language(the communication between many the people over the world). -
第21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22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23题：
填空题She （） English very hard. 【study】她学习英语很刻苦。正确答案： studies解析： 暂无解析