题目内容
（请给出正确答案）
听力原文：The tax return does not show accrued income.
(8)
A．The tax return is not shown in the income.
B．The income is not accurate in taxation.
C．The tax should be returned according to the income.
D．The tax return is not in accordance with the income that should be taxed.
如果结果不匹配，请 联系老师 获取答案
更多“听力原文：The tax return does not s…”相关的问题
听力原文：M: Do you keep the transferred amount in a special account that I can't control？
W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability payments.
Q: How often will the balance be used for tax liability payments？
(20)
A．Every month.
B．Every quarter.
C．Every year.
D．Half a year.
W: Yes, of course. But you need to indicate what the regular and special transfers should be and we will automatically debit your account for them each month.
Q: What kind of account does the customer want to open？
(20)
A．A savings account.
B．A fixed account.
C．A check account.
D．An automatic transfer account.
A.Individuals with tax payable of less than ￡1,000 for a tax year are not required to file a tax return
B.Individuals are only required to file a tax return for a tax year if they receive a notice to deliver from HM Revenue and Customs (HMRC)
C.All individuals who submit a tax return on time are able to have their tax payable calculated by HM Revenue and Customs (HMRC)
D.The tax return for an individual covers income tax, class 1, class 2 and class 4 national insurance contributions and capital gains tax liabilities
听力原文： A certificate of deposit (CD) is a time deposit with a bank. Time deposits may not be withdrawn on demand like a check account. CDs are generally issued by commercial banks but they can be bought through brokerages. They bear a specific maturity date that usually lasts from 3 months to 5 years, a specified interest rate, and can be issued in any denomination, very similar to bonds. CDs offer a slightly higher yield than T-Bills because of the slightly higher default risk for a bank, but overall the likeliness of a large bank going broke is pretty slim. Of course, the amount of interest you earn depends on a number of factors such as the current interest rate environment, how much money you invest, the length of time, and your specific bank.
24. What is a CD？
25.Which of the followings generally issue CDs？
26.How long does a specific maturity usually last？
27.Why do CDs pay higher return to investors than T-bills？
(24)
A．A term deposit that can be drawn at any time.
B．A time deposit with a bank.
C．A current deposit.
D．A cheek account.
(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)
(d) Advise Trent Limited of the consequences arising from the submission of the incorrect value added tax (VAT)
return, assuming that the company has previously had a good compliance record with regard to accounting
for VAT. (6 marks)
Triangle Ltd is registered for value added tax (VAT) and uses the annual accounting scheme.
For the year ended 31 December 2015, the net VAT payable by Triangle Ltd was ￡73,500.
For the year ended 31 December 2014, the net VAT payable by Triangle Ltd was ￡47,700.
What monthly payments on account of VAT must Triangle Ltd make in respect of the year ended 31 December 2015 prior to submitting its VAT return for that year？
A.Nine monthly payments of ￡7,350
B.Nine monthly payments of ￡4,770
C.Ten monthly payments of ￡4,770
D.Ten monthly payments of ￡7,350
SECTION A CONVERSATIONS
Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.
听力原文：W: How can I help you？
M: I'd like to return this sweater for a refund. I bought it a week ago.
W: Well, what seems to be the problem？
M: Isn't it obvious by just looking at it？ The first time I washed and dried it, the thing shrank at least five sizes.
W: I see what you mean, but did you follow the washing instructions？ I think it says here ... right here on the label to hand wash it and then to dry it on low heat.
M: How was I supposed to know that？ The label is written in Chinese! And something else i The stitching is coming undone and the color faded from a nice dark blue to a seaweed green.
W: Listen, sir. What I can do is allow you to exchange the sweater for another one.
M: I don't want to exchange it for anything! I just want my money back!
W: Well, I can give you credit on your next purchase, and since the item you purchased was on clearance, we can't give you a refund. Anyway, you can only return items with a receipt within six days, and unfortunately, that was yesterday in your case.
M: But, your store was closed yesterday because of the national holiday. Listen, I give up. Your store policies are completely unreasonable, and how do you expect people to shop here？
W: You did... Ha, ha...
M: Take your sweater. You should open up a pet store and sell it as a dog sweater.
What is among the reasons why the man wants to return the item？
A．It is the wrong size.
B．The fabric is coming apart.
C．It is stained.
D．It has no label.
One year，after posting his check as usual，he began to wonder if he had paid enough，and after a lot of work，with a pencil and paper，he found that he had not. He thought that he owed the government something.
He was just writing another check to send it to the tax collector when the postman dropped a letter into the box at the front door. Opening it，the artist was surprised to find inside it a check for five pounds from the tax collector. The official explained that too much had been paid，and that therefore the difference was now returned to the taxpayer.
11. According to the passage，to decide the exact amount of tax to be paid is ____________.
A. simple
B. easy
C. difficult
D. interesting
12. It is mentioned in the passage that one has to pay tax according to ____________.
A. how much education one has received
B. whether one is single or married
C. how old one’s children are
D. where one lives
13. The word “proper” in the second paragraph means __________.
A. small
B. big
C. right
D. wrong
14. After a lot of work，the artist thought that he had paid the government ____________.
A. less tax than he should have
B. more tax than he should have
C. as much tax as usual
D. just enough tax
15. Why did the tax collector send a letter to the artist？
A. To send him a new tax form.
B. To return the money overpaid.
C. To remind him of paying the tax.
D. To explain the rules of tax paying.
The ordinary shares of Tinep Co have a nominal value of 50 cents per share and are currently trading on the stock market on an ex dividend basis at $5·85 per share. Tinep Co has an equity beta of 1·15.
The loan notes have a nominal value of $100 and are currently trading on the stock market on an ex interest basis at $103·50 per loan note. The interest on the loan notes is 6% per year before tax and they will be redeemed in six years’ time at a 6% premium to their nominal value.
The risk-free rate of return is 4% per year and the equity risk premium is 6% per year. Tinep Co pays corporation tax at an annual rate of 25% per year.
Required:
(a) Calculate the market value weighted average cost of capital and the book value weighted average cost of capital of Tinep Co, and comment briefly on any difference between the two values. (9 marks)
(b) Discuss the factors to be considered by Tinep Co in choosing to raise funds via a rights issue. (6 marks)
