题目内容
（请给出正确答案）
[单选题]
He raised his free hand （stiffly) to his face.（)
A.rigidly
B.slowly
C.easily
D.lightly
查看答案
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.rigidly
B.slowly
C.easily
D.lightly
如果结果不匹配，请 联系老师 获取答案
更多“He raised his free hand (stiff…”相关的问题
He raised his arms to ______his face from the blow.
A. protest
B. protect
C. prevent
D. keep
Passage One
Questions 21 to 25 are based on the following passage.
How often one hears children wishing they were grown up, and old people wishing they were young again. Each age has its pleasures and its pains, and the happiest person is the one who enjoys what each age gives him without wasting his time in useless regrets.
Childhood is a time when there are few responsibilities. If a child has good parents, he is well fed, looked after and loved. It is unlikely that he will ever again in his life be given so much without having to do anything in return. In addition, life is always presenting new things to the child-things that have lost their interest for older people because they are too well known. A child finds pleasure in playing in the rain, or in the snow. His first visit to the seaside is a marvelous adventure．But a child has his pains：he is not so free to do as he wishes as he thinks older people are; he is continually being told what to do and what not to do．Therefore, a child is not happy as he wishes to be.
When the young man starts to earn his own living, he becomes free from the discipline of school and parents; but at the same time he is forced to accept．responsibilities. With no one to pay for his food, his clothes, or his room, he has to work if he wants to live comfortably. If he spends most of his time playing about in the way that he used to as a child, he will go hungry. And if he breaks the laws of society as he used to break the laws of his parents, he may get himself into trouble. If, however, he works hard, goes by the law and has good health, he may feel satisfied in seeing himself make steady progress in his job and in building up for himself his own position in society.
Old age has always been thought of as the worst age to be; but it is not necessary for the old to be unhappy. With old age comes wisdom and the ability to help others with advice wisely given. The old can have the joy of seeing their children making progress in life; they can watch their grandchildren growing up around them; and, perhaps best of all, they can, if their life has been a useful one, feel the happiness of having come through the battle of life safely and of having reached a time when they can lie back and rest, leaving everything to others.
21．The happiest people should be those who
A．face up to difficulties in life
B．hope to be young again
C．enjoy life in different ages
D．wish to be grown up
6 Assume today’s date is 16 April 2005.
Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior
design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,
who is 19, and Sally who is 17.
As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000
shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of
an approved share option scheme. The free shares were given to Henry on the same day.
The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are not
capable of being exercised after 10 years from the date of grant. The company has been successful, and the current
value of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,
so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.
With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay
them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit
staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share
scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such
a scheme would work.
Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth
￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000
and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believes
he should make sure that his wealth and family are protected. He is keen to find out what options he should be
considering.
Required:
(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)
Childhood is a time when there are few responsibilities to make life difficult. If a child has good parents, he is fed, looked after and loved, whatever he may do. It is impossible that he will ever again in his life be given so much without having to do anything in return. In addition, life is always presenting new things to the child—things that have lost their interest for older people because they are too well-known. But a child has his pains: he is not so free to do what he wishes to do; he is continually being told not to do things, or being punished for what he has done wrong.
When the young man starts to earn his own living, he can no longer expect others to pay for his food, his clothes, and his room, but has to work if he wants to live comfortably. If he spends most of his time playing about in the way that he used to as a child, he will go hungry. And if he breaks the laws of society as he used to break the laws of his parents, he may go to prison. If however, he works hard, keeps out of trouble and has good health, he can have the great happiness of building up for himself his own position in society.
According to Paragraph 2, the writer thinks that______.
A．life for a child is comparatively easy
B．a child is always loved whatever he does
C．if much is given to a child, he must do something in return
D．only children are interested in life
Which of the following teams has McGrady NOT so far played for？
A.Team U．S．A．
B.Los Angeles Lakers．
C.The Mighty Warriors．
D.Orlando Magic．
One day a lazy sailor on his ship pretended to be ill. He lay on his bunk(铺) and groaned as if he were very sick. The captain came to see him and was very pleased to have a patient to look after. He told the man to rest for a few days and made the other sailors do his work. Three days later another sailor pretended that he had something wrong with his chest. Once more the captain looked in his medical books and told the "sick" man to have a rest.
The other sailors were very angry because they had more work to do. The patients had the best food and laughed at their friends when the captain was not looking. At last the mate (船长副手) decided to cure the "sick" men. He mixed up some soap, soot(烟灰) , glue(胶水) and other unpleasant things. Then he obtained permission from the captain to give his medicine to the "sick" men. When they tasted the medicine, they really did feel ill. It was so horrible that one of the patients jumped out of his bunk, ran up on deck and climbed the highest place on the ship. He did not want any more medicine.
The mate told both of the men that they must take the medicine every half an hour, night and day. This soon cured them. They both said they felt better and wanted to start work again. The captain realized that the men tried to deceive him so he made them work very hard for the rest of the voyage.
The first sailor pretended to be ill because he wanted to______.
A．test the captain's knowledge of medicine
B．be free from work
C．have the best food on the ship
D．play a joke on his friends
Franklin's life is full of charming (有趣的) stories which all young men should know--how he peddled(叫卖) ballads in Boston, and stood, the guest of kings, in Europe; how he worked his pas sage as a stowaway to Philadelphia, and rode in the queen's own litter in France; how he walked the streets of Philadelphia, homeless and unknown, with three penny rolls for his breakfast, and dined at the tables of princess, and received his friends in a palace; how he raised a kite from a cow shed, and was showered with all the high degrees the colleges of the world could give, how he was duped by a false friend as a boy, and became the friend of all humanity as a man; how he was made Major Gen eral Franklin, only to resign because; as he said, he was no soldier, and yet helped to organize the army that stood before the trained troops of England and Germany.
This poor Boston boy, with scarcely a day's schooling, became master of six languages and never stopped studying; this neglected apprentice tamed the lightening, made his name famous, received degrees and diplomas from colleges in both hemispheres, and became forever remembered as "Doctor Franklin" ,philosopher ,patriot ,scientist ,philanthropist(慈善家) and statesman.
Self-made, self-taught, self-reared ,the candle maker's son gave light to all the world; the street ballad seller set all men singing of liberty; the runaway apprentice became the most sought-after man of two continents, and brought his native land to praise and honour him.
He built America--for what our Republic today is largely due to the prudence, the forethought, the statesmanship, the enterprise, the wisdom, and the ability of Benjamin Franklin. He belongs to the world, but especially does he belong to America. As the nations honoured him while living, so the Re public glorifies him when dead, and has enshrined him in the choicest of its niches--the one he regarded as the loftiest--the hearts of the common people, from whom he had sprung and in their hearts Franklin will live forever.
Which of the following is not mentioned in the first paragraph？
A．Franklin lived a poor life in Boston when he was young.
B．When Franklin first got to philadelphia, he was homeless and unknown, and he had to buy cheap bread for breakfast.
C．Franklin was cheated by a false friend as a boy.
D．Franklin was a candle maker's son and mastered six languages.
Grouse Co is a significant audit client which develops software packages. Its managing director, Max Partridge, has contacted one of your firm’s partners regarding a potential business opportunity. The proposal is that Grouse Co and Raven & Co could jointly develop accounting and tax calculation software, and that revenue from sales of the software would be equally split between the two firms. Max thinks that Raven & Co’s audit clients would be a good customer base for the product.
Plover Co is a private hospital which provides elective medical services, such as laser eye surgery to improve eyesight. The audit of its financial statements for the year ended 31 March 2012 is currently taking place. The audit senior overheard one of the surgeons who performs laser surgery saying to his colleague that he is hoping to finish his medical qualification soon, and that he was glad that Plover Co did not check his references before employing him. While completing the subsequent events audit procedures, the audit senior found a letter from a patient’s solicitor claiming compensation from Plover Co in relation to alleged medical negligence resulting in injury to the patient.
Required:
Identify and discuss the ethical, commercial and other professional issues raised, and recommend any actions that should be taken in respect of:
(a) Grouse Co; and (8 marks)
(b) Plover Co. (7 marks)
4 Assume today’s date is 15 May 2005.
In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,
and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He
started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more
customers. However, he was eventually successful, and the business subsequently made profits.
The results for Bob’s business were as follows:
Period Schedule D Case I
Trading Profits/(losses)
￡
1 October 2001 – 30 April 2002 13,500
1 May 2002 – 30 April 2003 (18,000)
1 May 2003 – 30 April 2004 28,000
Bob required funds to help start his business, so he raised money in three ways:
(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob
started selling books from his collection. These had risen considerably in value and sold for between ￡150 and
￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.
Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.
(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising
chargeable gains totalling ￡23,720.
(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600
per year since he started this employment.
Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares
in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company
had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company
estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.
He has not yet received any money.
Required:
(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.
Your advice should include reference to the badges of trade and their application to this case.
(9 marks)
Childhood is a time when there are few responsibilities to make life difficult. If a child has good parents, he is fed, looked after and loved, whatever he may do. It is impossible that he will ever again in his life be given so much without having to do anything in return. In addition, life is always presenting new things to the child—things that have lost their interest for older people because they are too well-known. But a child has his pains; he is not so free to do what he wishes to do; he is continually being told not to do things, or being punished for what he has done wrong.
When the young man starts to earn his own living, he can no longer expect others to pay for his food, his clothes, and his room, but has to work if he wants to live comfortably. If he spends most of his time playing about in the way that he used to as a child, he will go hungry. And if he breaks the laws of society as he used to break the laws of his parents, he may go to prison. If however, he works hard, keeps out of trouble and has good health, he can have the great happiness of building up for himself his own position in society.
According to Paragraph 2, the writer thinks that
A．life for a child is comparatively easy
B．a child is always loved whatever he does
C．if much is given to a child, he must do something in return
D．only children are interested in life
