On Thursday August 14th, a massive power failure switched off lights and shut down fact

第1题

《生产安全事故应急预案管理办法》自（）起实施。

A.Thursday，August30，2007

B.Tuesday，September01，2009

C.Tuesday，January01，2008

D.Friday，March20，2009

点击查看答案

第2题

On Thursday August 14th, a massive power failure switched off lights and shut down fac

tories across a large area of the north-eastern United States and southern Canada. The outcome affected some of the world's biggest and busiest cities, including New York, Detroit, Cleveland and Toronto, leaving up to 60m people without electricity, equivalent to the entire population of France or Britain.

So severe was the disruption (破坏) in New York State that its governor, George Pataki, declared a state of emergency. Confused workers spilled on to the streets, while thousands more were trapped for hours in lifts and hot, crowded subway trains. Lots of stranded (进退两难的) people ended up spending Thursday night on New York's streets. Thieves in Brooklyn in New York, and in Canada's capital, Ottawa, took advantage of the absence of streetlights and burglar alarms, and went on a looting spree (疯狂抢掠). Officials were taken aback by the speed at which the chaos unfolded. President George Bush described the incident as a "massive national problem" and promised a full investigation into what caused it.

That is still a matter of some debate. At first, naturally, there were fears of terrorist involvement, but this was quickly ruled out. However, officials were left arguing about what had actually happened. The office of Canada's prime minister, Jean Chretien, said that a severe accident at a nuclear-power plant in Pennsylvania may have been the cause. Earlier, American and Canadian officials had said a fire or perhaps lightning had hit a power plant near Niagara Falls in New York State.

1.Which of the following statements is true according to the passage？()

A、Many streetlights and burglar alarms were stolen during the blackout.

B、Some terrorists were involved in the incident.

C、President George Bush demanded a full investigation into the disruption in New York.

D、Officials were not sure what had caused the power failure.

2.Several cities were affected by the massive power failure on August 14th except().

A、Ottawa

B、Cleveland

C、Chicago

D、Brooklyn

3.The power failure on August 14th brought about big chaos except that().

A、thousands of people were trapped in lifts

B、many people had to stay on streets for Thursday night.

C、stores were robbed by the thieves.

D、a power plant near Niagara Falls was hit by a fire or lightning.

4.The word "outage" in Paragraph 1 can be best replaced by().

A、power shortcut

B、disruption

C、massive national problem

D、power failure

5.It can be inferred from the passage that().

A、France has a population of about 60 million

B、Only some large cities were affected by the power failure

C、Canada's prime minister knew what had caused the power failure

D、Water was spilt onto the streets by confused workers

点击查看答案

第3题

Magellan Straits was discovered ______.A．in August, 1519B．in October, 1520C．in November, 1

Magellan Straits was discovered ______.

A．in August, 1519

B．in October, 1520

C．in November, 1520

D．not mentioned

点击查看答案

第4题

（ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate t

(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of

management charge that should be made by Bold plc to Linden Limited for the year ended 31 July

2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)

点击查看答案

第5题

5 （a) Carver Ltd was incorporated and began trading in August 2002. It is a close company

5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated

companies. It has always prepared accounts to 31 December and will continue to do so in the future.

It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected

company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively

and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,

were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the

company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.

The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the

sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the

purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was

purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.

On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a

portfolio of UK quoted company shares, as follows:

Office building

The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).

Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of

commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar

quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August

2007 to 31 December 2007 is expected to be:

￡

Loan interest payable to UK bank 16,000

Building maintenance costs 7,500

Share portfolio

Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further

loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after

indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.

All figures are stated exclusive of value added tax (VAT).

Required:

(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on

which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.

(2 marks)

点击查看答案

第6题

Johnson paid $1·2 million for a 30% investment in Treem’s equity shares on 1 August 2014.T

Johnson paid $1·2 million for a 30% investment in Treem’s equity shares on 1 August 2014.

Treem’s profit after tax for the year ended 31 March 2015 was $750,000. On 31 March 2015, Treem had $300,000 goods in its inventory which it had bought from Johnson in March 2015. These had been sold by Johnson at a mark-up on cost of 20%. Treem has not paid any dividends.

On the assumption that Treem is an associate of Johnson, what would be the carrying amount of the investment in Treem in the consolidated statement of financial position of Johnson as at 31 March 2015？

A.$1,335,000

B.$1,332,000

C.$1,300,000

D.$1,410,000

点击查看答案

第7题

August（）

A./ɔ:/

B./ɒ/

C./aʊ/

点击查看答案

第8题