问答题The cost of hiring a private rail carriage is shared equally by all the passengers who paid an exact number of pounds which was less than ￡100 each. The carriage has seats for 50 passengers and the total bill amounts to ￡1887. How many seats were not o
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第1题：
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)
正确答案：
(a) (i) Due date for submission of corporation tax return
Carver Ltd intends to cease trading on 31 July 2007. This will bring to an end the accounting period that began on
1 January 2007. A new accounting period will commence on 1 August 2007 and end on the company’s accounting
reference date on 31 December 2007.
Carver Ltd is required to submit its corporation tax return by the later of:
– one year after the end of its accounting period; and
– one year after the end of the period of account in which the last day of the accounting period falls.
Accordingly, the company must submit its corporation tax returns for both accounting periods by 31 December 2008. -
第2题：
— Were all three people in the car injured in the accident?— No, ______ only the two passengers who got hurt.A there is
B it were
C there was
D it was
参考答案：D
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第3题：
根据文章内容进行判断，正确写“T”错误写“F”
International Transport
Transport plays an important part in international business because goods produced have to be delivered to the buyers abroad, and the delivery of goods is to be made possible by transport services. Goods are carried by several means of transport-on road or rail, by sea or air. And in recent years, combined transport which is a road-sea-rail carriage appeared.
With the expansion of international trade, the container service has become popular. The use of containers provides a highly effective form. of transport by road, rail and sea. Basically, about 98% of world trade is carried out by sea· transport. Besides transport by sea, road, or rail, nowadays in order to speed up delivery, carriage by air has also become popular.
()26. Transport plays an important part in international business because goods produced have to be sent to everywhere in the world.
()27. In recent years, combined transport which is a road-sea-rail carriage appeared.
()28. With the expansion of international trade, the combined transport service has become popular.
()29. The use of containers gives a very helpful method of transport.
()30. Today carriage by air has become popular because it can speed up delivery.
参考答案：26-30：T T F T F
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第4题：
Most covered lifeboats will right themselves after capsizing if the ______.
A.lower ballast tanks are filled with water
B.sea anchor is deployed to windward
C.fuel tanks are not less than half full
D.passengers are strapped to their seats
正确答案：D
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第5题：
共用题干
第一篇
Storms Sink Ships
Rescuers have found the bodies of over 130 people killed in two ferry disasters in
Bangladesh.The accidents happened during a storm that hit the country on April 21.
Hundreds more are missing or feared dead.
The two ferries sank in different rivers near the capital city of Dhaka as strong winds and
rain hit the South Asian country.
The government has since banned all ferries and other boats from travelling at night
during the April-May stormy season.
One of the ferries,MV Mitali,was carrying far more people than it was supposed to.
About 400 passengers fitted into a space made for just 300,police said.The second ferry
carried about 100 passengers.
"The number of deaths is certain to rise,"said an official in charge of the rescue work.
"No one really knows how many people were on board the ferry or how many of them
survived."
Ferries in Bangladesh don't always keep passenger lists,making it difficult to determine
the exact number of people on board.
Besides the ferry accidents,at least 40 people were killed and 400 injured by lightning
strikes,falling houses and trees and the sinking of small boats.
Storms are common this time of year in Bangladesh,as are boating accidents.Ferry
disasters take away hundreds of lives every year in a nation of 130 million people.
Officials blame these river accidents on a lack of safety measures,too many passengers
in boats and not enough checks on weather conditions.
Ferries are a common means of transport in Bangladesh.It is a country covered by
about 230 rivers.Some 20, 000 ferries use the nation's waterways（水路）every year.
And many of them are dangerously overcrowded（过度拥挤）.
Since 1977,more than 3,000 people have died in some 260 boating accidents.How many people have been found dead in the two ferry disasters?
A:More than 130.
B:Over3,000.
C:About 400.
D:At least 40.答案：A解析： -
第6题：
共用题干
第一篇
Storms Sink Ships
Rescuers have found the bodies of over 130 people killed in two ferry disasters in
Bangladesh.The accidents happened during a storm that hit the country on April 21.
Hundreds more are missing or feared dead.
The two ferries sank in different rivers near the capital city of Dhaka as strong winds and
rain hit the South Asian country.
The government has since banned all ferries and other boats from travelling at night
during the April-May stormy season.
One of the ferries,MV Mitali,was carrying far more people than it was supposed to.
About 400 passengers fitted into a space made for just 300,police said.The second ferry
carried about 100 passengers.
"The number of deaths is certain to rise,"said an official in charge of the rescue work.
"No one really knows how many people were on board the ferry or how many of them
survived."
Ferries in Bangladesh don't always keep passenger lists,making it difficult to determine
the exact number of people on board.
Besides the ferry accidents,at least 40 people were killed and 400 injured by lightning
strikes,falling houses and trees and the sinking of small boats.
Storms are common this time of year in Bangladesh,as are boating accidents.Ferry
disasters take away hundreds of lives every year in a nation of 130 million people.
Officials blame these river accidents on a lack of safety measures,too many passengers
in boats and not enough checks on weather conditions.
Ferries are a common means of transport in Bangladesh.It is a country covered by
about 230 rivers.Some 20, 000 ferries use the nation's waterways（水路）every year.
And many of them are dangerously overcrowded（过度拥挤）.
Since 1977,more than 3,000 people have died in some 260 boating accidents.How many passengers was MV Mitali designed to carry?
A:440.
B:100.
C:400.
D:300.答案：D解析： -
第7题：
How many seats in the House of Commons should a party hold at least in order to win the election?
It needs at least 326.
略 -
第8题：
The basic functions of a bill of lading is (are)（）.
- A、a receipt for the goods which evidences the taking-over or loading by the carrier
- B、an evidence of contract of carriage between the carrier and the shipper.
- C、a document of title to goods.
- D、All of the above.
正确答案:D -
第9题：
问答题The cost of hiring a private rail carriage is shared equally by all the passengers who paid an exact number of pounds which was less than ￡100 each. The carriage has seats for 50 passengers and the total bill amounts to ￡1887. How many seats were not occupied?正确答案： 13seats (37 people each paid ￡51.)解析：
（根据题目要求可知，1887英镑被一些人平分，人数少于50，每人所付钱数少于100英镑，可知如果分解1887的话，符合条件的两个因子应一个小于50，一个小于100。因为1887=3×17×37，即1887=3×629，或者1887=37×51，可知是37位乘客，每位乘客交了51英镑，则空座为13个。） -
第10题：
单选题How much did Jane’s ticket for the boat trip cost?A￡12.
B￡15.
C￡20.
正确答案： A解析：
题干问的是这次乘船旅行Jane的船票花了多少钱，从录音中Jane提到的“My husband and I paid ￡20 each”，可知她的票花了20英镑。 -
第11题：
单选题How much do the woman’s sports socks cost?A￡2.50.
B￡3.99.
C￡5.00.
正确答案： A解析： 对话中女士说想要买白色运动袜，并提到平时这些袜子是5英镑一双，问对方现在是否半价，男士指出这种这种袜子是比往常便宜了，但零售价是3.99美元，因此女士要付3.99美元。
【录音原文】
M: Can I help you?
W: Yes, I want these white sports socks. I know they’re usually 5 but are they half-price in the sale?
M: ￡2.50, you mean? Sorry, they’re cheaper this week, but the sale price is ￡3.99.
W: OK. Here’s ￡5. -
第12题：
单选题How much does a return ticket to Newcastle cost?A￡25.
B￡40.
C￡50.
正确答案： B解析：
当男士提到要一张来回票时，女士回答说Then that’s 40 pounds，因此B项为正确答案。return ticket来回票。 -
第13题：
INTERNATIONAL TRANSPORTATION Transportation plays an important part in international business because goods produced have to be delivered to the buyers abroad, and the delivery of goods is to be made possible by transportayion services. Goods are carried by several means of transportation - on road or rail, by sea or air.And in recent years,combined transportation which is a road-sea-rail carriage has appeared. With the expansion of international trade, the container service has become popular. The use of containers provides a highly effective form. of transportation by road, rail and sea. Basically, about 98% of world trade is carried out by sea transportation.Besides transportation by sea, road, or rail, nowadays in order to speed up delivery, carriage by air has also become popular.
1. Transportation plays an important part in international business because goods produced have to be sent to everywhere in the world.()
2. Usually goods are carried by many ways of transportation.()
3. In recent years, combined transportation which is a road-sea-rail carriage appeared.()
4. With the expansion of international trade, the container service has become popular.()
5. The use of containers gives a very helpful method of transportation by air.()
参考答案：子问题 1:F; 子问题 2:F; 子问题 3:T; 子问题 4:T; 子问题 5:F
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第14题：
听力原文：W: Why is the bill of lading so important?
M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.
Q: Which is one of the functions of a bill of lading but not mentioned in the conversation?
(18)
A．The receipt of the goods given by the ship master.
B．The evidence of the terms of the contract of carriage.
C．The evidence of the shipment of goods.
D．The evidence that the holder of it has the property in the goods.
正确答案：A
解析：提到提货单的重要性时，女士提到“the terms of the contract of carriage”，“gives evidence of the shipment of goods”，及“makes sure that the holder of it has the property in the goods”，只有A选项没有提及。 -
第15题：
Making water rapidly in all holds，all passengers and crew were ordered on deck ________ and all boats were lowered to rail．
A.in life jackets
B.with life jackets
C.with life jackets on
D.putting on life jackets
正确答案：C
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第16题：
Text 1 The cost of supporting new windfarms and nuclear power stations to meet the UK's carbon targets will add nearly￡100 to the average household energy bill by the end of the next decade,according to a govemment adviser.But the Committee on Climate Change said it expected the increase to be more than offset by savings as people switched to more efficient fridge freezers,LED bulbs and better boilers.The committee,a body of experts set up under the Climate Change Act to advise the government,found that a rise of~105,or 9%,to the average~1,160 dual fuel bill in 2016 was down to green policies.These included subsidies for windfarms and solar power through schemes such as the Renewables Ob/igation.A report by the committee predicts that meeting the UK's carbon targets would see the cost of the subsidies rise to￡200 0f an average bill of￡1,350 by 2030.However,other factors were involved in the net increase.The committee also calculated that rising wholesale energy costs and other issues will add more than￡200 a year to bills,while an ongoing switch to more energy-efficient appliances and gadgets is expected to save￡150.Matthew Bell,chief executive of the committee,told The Guardian that he thought it was worth spending the money on climate policies.“The reason we're acting to reduce our emissions is climate change poses real risks,real risks to the UK as well as round the world."The cost was relatively modest,he said,adding:"What our analysis says quite clearly is that as a proportion of total energy costs,climate costs are a small minority portion.The vast majority of your energy bill is accounted by other things,like wholesale costs and transmission costs."Some of the energy companies,such as German-owned E.ON,laid the blame for the rises partly on the cost of supporting green policies.But the Committee on Climate Change said that such policies had in fact saved￡290 a year off the average household energy bill between 2008 and 2016,because they had encouraged a shifi to A-rated fridge freezers,condensing boilers and a swing away from old time lightbulbs to energy-saving ones.Bell said that future progress on more energy-efficient appliances was slowing slightly,but there was still potential for huge savings."We're still seeing only l%oflighting being LEDs.And what we've not factored in at all is what IT will do for how we manage energy in our homes,"24.According to Paragraph 6,green policies can reduce cost in that they hadA.oriented energy consumers to use energy more efficiently.
B.prohibited the use oflightbulbs.
C.pushed household to consume less energy.
D.accused some energy companies oftheir misconduct.答案：A解析：事实细节题。定位到第六段第二句，“因为这些政策鼓励人们使用A级冰箱，冷凝锅炉，并从旧式的灯泡转向使用节能灯泡”，即鼓励消费者选择更高效节能的家电，故选A项。【干扰排除】B，C，D三项文中均未提及，故排除。 -
第17题：
Traveling from Britain to any other part of the world may cost you less than ￡100.A.Right
B.Wrong
C.Not mentioned答案：A解析： -
第18题：
共用题干
第一篇
Storms Sink Ships
Rescuers have found the bodies of over 130 people killed in two ferry disasters in
Bangladesh.The accidents happened during a storm that hit the country on April 21.
Hundreds more are missing or feared dead.
The two ferries sank in different rivers near the capital city of Dhaka as strong winds and
rain hit the South Asian country.
The government has since banned all ferries and other boats from travelling at night
during the April-May stormy season.
One of the ferries,MV Mitali,was carrying far more people than it was supposed to.
About 400 passengers fitted into a space made for just 300,police said.The second ferry
carried about 100 passengers.
"The number of deaths is certain to rise,"said an official in charge of the rescue work.
"No one really knows how many people were on board the ferry or how many of them
survived."
Ferries in Bangladesh don't always keep passenger lists,making it difficult to determine
the exact number of people on board.
Besides the ferry accidents,at least 40 people were killed and 400 injured by lightning
strikes,falling houses and trees and the sinking of small boats.
Storms are common this time of year in Bangladesh,as are boating accidents.Ferry
disasters take away hundreds of lives every year in a nation of 130 million people.
Officials blame these river accidents on a lack of safety measures,too many passengers
in boats and not enough checks on weather conditions.
Ferries are a common means of transport in Bangladesh.It is a country covered by
about 230 rivers.Some 20, 000 ferries use the nation's waterways（水路）every year.
And many of them are dangerously overcrowded（过度拥挤）.
Since 1977,more than 3,000 people have died in some 260 boating accidents.Which of the following statements is NOT true of the two ferry disasters?
A:They traveled during the April-May stormy season.
B:They sank on April 21.
C:The exact number of deaths could be easily determined.
D:They sank somewhere near Dhaka.答案：C解析： -
第19题：
nternational Transport Transport plays an important part in international business because goods produced have to be delivered to the buyers abroad, and the delivery of goods is to be made possible by transport services. Goods are carried by several means of transport on road or rail, by sea or air. And in recent years, combined transport which is a road-sea-rail carriage appeared. With the expansion of international trade, the container service has become popular. The use of containers provides a , highly effective form of transport . by road, rail and sea, Basically , orabout 98% of world trade is carried out by sea transport.Besides transport by sea, road, or rail, nowadays in order to speed up delivery, carriage by air international has also become popular. In recent years,combined transport which is a road-sea-rail carriage appeared.
正确答案:正确 -
第20题：
What types of orders are exempt from using the IPCC Express Configuration and Ordering Tool? （）
- A、orders for coresident deployments
- B、orders for adding more seats
- C、orders for upgrading from standard
- D、orders with less than five seats
- E、all orders require using the IPCC Express Configuration and Ordering Tool
正确答案:E -
第21题：
问答题How many seats in the House of Commons should a party hold at least in order to win the election?正确答案： It needs at least 326.解析： 暂无解析 -
第22题：
单选题How many seats does the Senate of the Congress of the Unites States have?A100
B345
C435
D534
正确答案： A解析：
国会是美国立法机构，由众议院和参议院组成；其中众议院共有435个席位，而参议院共有100个席位。 -
第23题：
单选题If r life boats can carry p passengers, how many life boats are needed to carry m passengers?Arm/p
Bpr/m
Cprm
Dpm/r
Em/rp
正确答案： C解析：
Let n be the number of life boats needed to carry m passengers. You can compare life boats to passengers. r/p=n/m Cross multiply. Divide by p，n=rm/p. -
第24题：
单选题How much did the computer game cost?A￡24
B￡30
C￡48
正确答案： A解析： 女士提到当天她买了两个电子游戏机共花了48英镑，因此一台电子游戏机是24英镑。
【录音原文】
Conversation Two
W: Hi, Mark. What are you doing?
M: Hi, Jenny. Shopping for a present for my little brother.
W: I bought my brother a computer game called City 2010. He plays with it for hours.
M: How old is he?
W: 10.
M: Oh, my brother is 12.
W: That’s Ok. This game is good for 8-13 year olds.
M: Great. Where did you buy it?
W: In Black’s PC shop. I looked everywhere in Cambridge and Peterstown. But in the end, I have to go to a shop in London.
M: Where is the shop?
W: In Marsden Street. You know Hunter Road? Turn left at the end, and its opposite worker’s department store at Number 30.
M: I can go there next Thursday.
W: That’s good. Next week from Monday to Friday, you get a second game free.
M: Great! How much was your brother’s game?
W: I bought two games that day and paid 48 pounds altogether. So my brother’s game was 24 pounds.
M: Oh, less than 30. That’s not bad. Thanks, Jenny.