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Maria Mitchell(1818-1889,the first woman astronomer(天文学家)in the United States, was b

Maria Mitchell(1818-1889,the first woman astronomer(天文学家)in the United States, was born in Nantucket. Massachusetts. Her parents valued education and insisted on giving her the same quality of education that boys received.

Her father. William Mitchell, was an astronomer and teacher himself. When he built his own school, Maria became a student and also a teaching assistant to him. At home. Marias father taught her to watch the stars and other natural objects in space using his personal telescope(望远镜).

Later she went to work at the library of the Nantucket Atheneum. Over the next tweny years. she further developed her interest in reading as many books as she could.She spent her nights watching the sky closely with her father.

On October 1, 1847,Maria discovered a comet(彗星 )by merely using a two-inch telescope. Some years before, King Frederick VI of Denmark had set up prizes to each discover of a"telescopic comet". The prize was to be given to the"first discoverer"of each such comet because comets were often discovered by more than one person.

There was once a question of who should be the winner. As the story goes, francesco de Vico had discovered the same comet two days later, but had reported it to the European vor. She won the prize in 1848 and became a big name the world over. The comet was named“ Miss mitchell&39;s Comet.”

What ean be learnt about Marias parents according to the text?

A.They came from low-income families.

B.They gave Maria equal chance for education

C.They were both astronomers

D.They were both teachers.

When did Franeeseo de Vico discover the comet?A.In1818

B.In1889

C.In1848

D.In1847

What problem did Maria meet with in winning the prize?A.She named the comet on her own

B.She did not use the required telescope.

C.She did not report her discovery in time

D.She discovered the comet with her father

Whe played the most important role in Maria's great achievement?A.King FrederickⅥ

B.Francesco de Vico

C.Her father

D.Her mother

请帮忙给出每个问题的正确答案和分析,谢谢!

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第2题
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第3题
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第4题
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Sixteen-year-old Maria was waiting in line at the airport in Santo Domingo. She was leaving her native country to join her sister in the United States. She spoke English very well. Though she was very happy she could go abroad, she was feeling sad at leaving her family and friends.

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A: T B: F

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A: T B: F

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最好的杜奥(Dao)白葡萄酒是用什么葡萄品种酿造的()

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第6题
Your firm has been asked to provide advice to Granada Ltd, and one of its shareholders, Ma
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Maria:

– Is resident and domiciled in the UK.

– Is a higher rate taxpayer and will remain so in the future.

– Has already realised chargeable gains of £15,000 in the tax year 2015/16.

Shares in Granada Ltd:

– Maria subscribed for 10,000 £1 ordinary shares in Granada Ltd at par in June 2006.

– Maria is one of four equal shareholders and directors of Granada Ltd.

– Maria intends to sell either 2,700 or 3,200 shares back to the company on 31 March 2016 at their current market value of £12·80 per share.

– All of the conditions for capital treatment are satisfied, except for, potentially, the condition relating to the reduction in the level of shareholding.

Granada Ltd:

– Is a UK resident trading company which manufactures knitwear.

– Prepares accounts to 31 December each year.

– Is registered for VAT.

– Acquired the trade and assets of an unincorporated business, Starling Partners, on 1 January 2016.

Starling Partners:

– Had been trading as a partnership for many years as a wholesaler of handbags within the UK.

– Starling Partners’ main assets comprise a freehold commercial building and its ‘Starling’ brand, which were valued on acquisition by Granada Ltd at £105,000 and £40,000 respectively.

– Is registered for VAT.

– The transfer of its trade and assets to Granada Ltd qualified as a transfer of a going concern (TOGC) for VAT purposes.

– The business is forecast to make a trading loss of £130,000 in the year ended 31 December 2016.

Granada Ltd – results and proposed expansion:

– The knitwear business is expected to continue making a taxable trading profit of around £100,000 each year.

– Granada Ltd has no non-trading income but realised a chargeable gain of £10,000 on 1 March 2016.

– Granada Ltd is considering expanding the wholesale handbag trade acquired from Starling Partners into the export market from 1 January 2017.

– Granada Ltd anticipates that this expansion will result in the wholesale handbag trade returning a profit of £15,000 in the year ended 31 December 2017.

Required:

(a) (i) Explain, with the aid of calculations, why the capital treatment WILL NOT apply if Maria sells 2,700 of her shares back to Granada Ltd, but WILL apply if, alternatively, she sells back 3,200 shares. (4 marks)

(ii) Calculate Maria’s after-tax proceeds per share if she sells:

(1) 2,700 shares back to Granada Ltd; and alternatively

(2) 3,200 shares back to Granada Ltd. (4 marks)

(b) (i) Describe the corporation tax treatment of the acquisition of the ‘Starling’ brand by Granada Ltd, if no charge for amortisation was required in its statement of profit or loss. (3 marks)

(ii) Discuss how Granada Ltd could obtain relief for the trading loss expected to be incurred by the trade acquired from Starling Partners, if it does not wish to carry any of the loss back. (5 marks)

(c) Explain the value added tax (VAT) implications for Granada Ltd in respect of the acquisition of the business of Starling Partners, and the additional information needed in relation to the building to fully clarify the VAT position. (4 marks)

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