Advise you________engines.A.stopB.to stopC.stoppingD.stopped
题目
Advise you________engines.
A.stop
B.to stop
C.stopping
D.stopped
相似考题
更多“Advise you________engines.A.stopB.to stopC.stoppingD.stopped ”相关问题
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第1题：
(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended
30 September 2005 should be submitted, and advise the company of the penalties that will be due if
the return is not submitted until 31 May 2007. (3 marks)
(ii) State the date by which Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005
should be paid, and advise the company of the interest that will be due if the liability is not paid until
31 May 2007. (3 marks)
正确答案：(c) Self-assessment tax return
(1) Thai Curry Ltd’s self-assessment corporation tax return for the year ended 30 September 2005 must be submitted by
30 September 2006.
(2) If the company does not submit its self-assessment tax return until 31 May 2007, then there will be an automatic fixed
penalty of ￡200 since the return is more than three months late.
(3) There will also be an additional corporation tax related penalty of ￡4,415 (44,150 × 10%) being 10% of the tax unpaid,
since the self-assessment tax return is more than six months late.
Corporation tax liability
(1) Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005 must be paid by 1 July 2006.
(2) If the company does not pay its corporation tax until 31 May 2007, then interest of ￡3,035 (44,150 at 7·5% = 3,311
× 11/12) will be charged by HM Revenue & Customs for the period 1 July 2006 to 31 May 2007. -
第2题：
(b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve the
future performance of SCC Ltd. (6 marks)
正确答案：
(b) The four quadrants of the Boston-growth share matrix summarise expected profits and resultant cash flows and recommends
an outline strategy to follow which rather simplistically may be summarised as invest in stars, scrutinise the problem children,
milk the cows and divest the dogs.
Value Chain Analysis
It is vital that the management of SCC Ltd undertake a value chain analysis of each of its divisions in order to identify and
eliminate all non-value added activities, thereby improving profitability and cash flow without necessarily increasing turnover
or market share.
Divestment of the Footwear division
Serious consideration should be given to the divestment of the Footwear division. This will enable resources to be redirected
to divisions categorised as problem children i.e. the Industrial and Children’s divisions.
Support the Stars
As far as the Fashion division is concerned, it is obviously in a growth market and currently performing well. It is vital, given
the forecast performance of the other subsidiaries that the management of SCC Ltd do not concentrate on the poor performers
to the detriment of its only star. -
第3题：
(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive
on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)
正确答案：
(ii) As Sharon is entitled to the full rate of business asset taper relief, any gain will be reduced by 75%. The position is
maximised where the chargeable gain equals Sharon’s unused capital gains tax annual exemption of ￡8,500. Thus,
before taper relief, the gain she requires is ￡34,000 (1/0·25 x ￡8,500).
The amount to be held over is therefore ￡46,000 (80,000 – 34,000). Where part of the consideration is in the form
of cash, the gain eligible for incorporation relief is calculated using the formula:
Gain deferred = Gain x value of shares issued/total consideration
The formula is manipulated on the following basis:
￡46,000 = ￡80,000 x (shares/120,000)
Shares/120,000 = ￡46,000/80,000
Shares = ￡46,000 x 120,000/80,000
i.e. ￡69,000.
As the total consideration is ￡120,000, this means that Sharon can take ￡51,000 (￡120,000 – ￡69,000) in cash
without any CGT consequences. -
第4题：
(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and
garden by means of two separate disposals as proposed. Calculations are not required for this part of
the question. (3 marks)
正确答案：
(ii) The implications of selling the Oxford house and garden in two separate disposals
The additional sales proceeds would result in an increase in Clifford’s capital gains and consequently his tax liability.
When computing the gain on the sale of the house together with a small part of the garden, the allowable cost would
be a proportion of the original cost. That proportion would be A/A + B where A is the value of the house and garden
that has been sold and B is the value of the part of the garden that has been retained. Principal private residence relief
and taper relief would be available in the same way as that set out in (i) above.
When computing the gain on the sale of the remainder of the garden, the cost would be the original cost of the property
less the amount used in computing the gain on the earlier disposal. Principal private residence relief would not be
available as the land sold is not a dwelling house or part of one. -
第5题：
(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega
plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)
正确答案：
(b) Both companies are listed. The only difference will be in the availability of inheritance tax relief – specifically business property
relief (BPR). If Stuart and Rebecca jointly hold in excess of 50% of the share capital of a listed company, BPR will apply at
the rate of 50%. Otherwise, no BPR is available.
Stuart can only buy 1,005,000 (￡422,100/￡0·42) shares in Omikron plc. This represents a shareholding of 2·00%
(1,005,000/50,250,000). As the shares in Omikron plc are listed, a 2% holding will not qualify for BPR.
At the moment, both Stuart and Rebecca own 2,400,000 shares in Omega plc. Their shareholdings are amalgamated for
IHT purposes under the related property rules. With a joint holding of 48%, BPR is not available. A further 200,001 shares
will be required to attain a 50% holding. Assuming Stuart and Rebecca can buy these shares, they must then hold their 50%
interest in the company for the period of at least two years in order to ensure that BPR applies.
On the basis that Stuart is expected to survive for two to three years, he should therefore buy further shares in Omega plc in
order to take advantage of the BPR available. -
第6题：
You () necessary amendment to the L/C and advise us by telex before Friday.
A、are requested to make
B、require to make
C、are requesting to make
D、are requested of making
参考答案：A
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第7题：
It is my great pleasure to advise you that you will now () our firm in your area.
A、present
B、be presented
C、being presented
D、be representing
参考答案：D
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第8题：
29． What's the purpose of the passage?
A． To give some advice on how to lose weight．
B． To advise people to eat apples every day．
C． To tell people how to enjoy a better life．
D． To advise people to give up bad habits．
正确答案：A
29．A【解析】由全文可知“这篇文章主要介绍了减肥的一些方祛、建议”，故选A。 -
第9题：
An administrator is supporting an AIX 6.1 LPAR remotely and needs a tape operator to plug a cable into an Ethernet adapter. The tape operator does not have POWER6 595 knowledge. What can the administrator do to assist the tape operator to locate the correct adapter?（）
- A、Advise the tape operator to review the hardware service guide.
- B、Use the diag command to set the Ethernet adapter slot LED to flash.
- C、Advise the tape operator to check the WWN stickers of all Ethernet adapter in the I/O drawers.
- D、Create a login account for tape operator on the HMC and advise the tape operator to locate the adapter using the GUI step by step.
正确答案:B -
第10题：
多选题You use the segment advisor to help determine objects for which space may be reclaimed. Which three statements are true about the advisor given by the segment advisor?（）AIt may advise the use of online table redefinition for tables in dictionary managed tablespace.
BIt may advise the use of segment shrink for tables in dictionary managed tablespaces it the no chained rows.
CIt may advise the use of online table redefinition for tables in locally managed tablespaces
DIt will detect and advise about chained rows.
EIt may advise the use of segment shrink for free list managed tables.
正确答案： D,C解析： 暂无解析 -
第11题：
单选题Advise you pass（）of my vessel.Aastern
Bhead
Cstern
Dfore
正确答案： B解析： 暂无解析 -
第12题：
单选题Advise you（）engines．Astop
Bto stop
Cstopping
Dstopped
正确答案： D解析： 暂无解析 -
第13题：
(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve the
estimated return on their investment of ￡1,900,000. (8 marks)
正确答案：
(b) (i) The directors of GWCC might consider any of the following specific actions in order to improve the return on the
investment:
– Attempt to raise the selling price of the Mighty Ben cake to Superstores plc. Much will depend on the nature of the
relationship in terms of mutuality of trust and co-operation between the parties. If Superstores plc are insistent on
a launch price of ￡20·25 and a mark-up of 35% on its purchase price from GWCC then this is likely to be
unsuccessful.
– Attempt to reduce the material losses in the first 600 batches of production via improved process control.
– Attempt to negotiate a retrospective rebate based on volumes of packaging purchased.
– Improve the rate of learning of the hand-skilled cake decorators via a more intensive training programme and/or
altering the flow of production.
– Undertake a thorough review of all variable overheads which have been absorbed on the basis of direct labour
hours. It might well be the case that labour is not the only ‘cost driver’ in which case variable overheads might be
overstated.
– Undertake a thorough review of all fixed overheads to ensure that they are specific to the production of the Mighty
Ben cake.
– Adopt a ‘value engineering’ approach in order to identify ‘non value added’ features/aspects of the product or
processes used to produce it. This would have to be done in conjunction with Superstores plc, but might end in a
‘win-win’ scenario.
– Ensure that all overhead expenditure will be incurred in the most ‘economic’ manner. -
第14题：
(c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should include calculations
of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)
正确答案：
However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a trading
group) sells the whole or any part of a substantial shareholding in another trading company.
A substantial shareholding is one where the investing company holds 10% of the ordinary share capital and is beneficially
entitled to at least 10% of the
(i) profits available for distribution to equity holders and
(ii) assets of the company available for distribution to equity holders on a winding up.
In meeting the 10% test, shares owned by a chargeable gains group may be amalgamated. The 10% test must have been
met for a continuous 12 month period during the 2 years preceding the disposal.
The companies making the disposals must have been trading companies (or members of a trading group) throughout the
12 month period, as well as at the date of disposal. In addition, they must also be trading companies (or members of a trading
group) immediately after the disposal.
The exemption is given automatically, and acts to deny losses as well as eliminate gains.
While Alantech Ltd has owned its holding in Mobile Ltd for 33 months, its ownership of the Boron holding has only lasted
for 10 months (at 1 June 2005) since Boron was acquired on 1 July 2004. Selling the shares in June 2005 will fail the
12 month test, and the gain will become chargeable.
It would be better for the companies to wait for a further month until July 2005 before selling the amalgamated shareholding.
By doing so, they will both be able to take advantage of the substantial shareholdings relief, thereby saving tax of ￡29,625
assuming a corporation tax rate of 19%. -
第15题：
(b) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your
advice with relevant calculations. (4 marks)
正确答案：
This gives a higher post-entry loss of ￡50,000 (150,000 – 100,000) and so it is advisable for Trent Limited to make
this election.
The ￡100,000 of pre-entry losses are still available, but can only be set against gains on assets which:
(i) Trent Limited sold prior to being acquired (subject to the normal carry back restrictions), or
(ii) Trent Limited already owned when it was acquired, or
(iii) Trent Limited acquired from outside the group and used in its trade after being bought by Tay Limited. -
第16题：
(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)
正确答案：
(ii) The income tax implications of the proposed financing arrangements
Mr Fencer has borrowed money from a UK bank in order to make a loan to Rapier Ltd, a close company. The interest
paid by Mr Fencer to the bank will be an allowable charge on income as long as he continues to hold more than 5% of
Rapier Ltd. Charges on income are deductible in arriving at an individual’s statutory total income.
Mr Fencer will receive interest from Rapier Ltd net of 20% income tax. The gross amount of interest will be subject to
income tax at either 10%, 20% or 40% depending on whether the income falls into Mr Fencer’s starting rate, basic rate
or higher rate tax band. Mr Fencer will obtain a tax credit for the 20% income tax suffered at source. -
第17题：
We are pleased to advise you that we complete the shipment of your order 123.()
正确答案：错
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第18题：
()destination, we regret to advise that Oslo is unacceptable as direct sailings from ourport.
A、About
B、As to
C、As
D、For
参考答案：B
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第19题：
You use the segment advisor to help determine objects for which space may be reclaimed.Which three statements are true about the advisor given by the segment advisor?()A. It may advise the use of online table redefinition for tables in dictionary managed tablespace.
B. It may advise the use of segment shrink for tables in dictionary managed tablespaces it the no chained rows.
C. It may advise the use of online table redefinition for tables in locally managed tablespaces
D. It will detect and advise about chained rows.
E. It may advise the use of segment shrink for free list managed tables.
参考答案：B, C, D
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第20题：
如果他希望做盘旋，应当通知ATC。（）
- A、If he desires to circle, he should advise ATC
- B、If he wants to hover, he should advise ATC
- C、If he wants to hover, he should ask ATC
- D、If he desires to spiral, he should ask ATC
正确答案:A -
第21题：
We shall advise you ____ we are able to supply the goods again.
- A、as
- B、while
- C、as soon as
- D、until
正确答案:C -
第22题：
单选题We shall advise you ____ we are able to supply the goods again.Aas
Bwhile
Cas soon as
Duntil
正确答案： C解析： 暂无解析 -
第23题：
单选题You executed the following commands in an RMAN session for your database instance that has failures: RMAN> LIST FAILURE; After some time, you executed the following command in the same session: RMAN> ADVISE FAILURE; But there are new failures recorded in the Automatic Diagnostic Repository (ADR) after the execution of the last LIST FAILURE command. Which statement is true for the above ADVISE FAILURE command in this scenario?（）AIt produces a warning for new failures before advising for CRITICAL and HIGH failures.
BIt ignores new failures and considers the failures listed in the last LIST FAILURE command only.
CIt produces an error with recommendation to run the LIST FAILURE command before the ADVISE FAILURE command.
DIt produces advice only for new failures and the failures listed in the last LIST FAILURE command are ignored.
正确答案： C解析： 暂无解析