更多“ Unfortunately,the rate of his expenditure surpasses that of his income.”相关问题
  • 第1题:

    B

    Computer programmer David Jones earns ¥35,000 a year designing new computer games, yet he cannot find a bank ready to let him have a credit card (信用卡). Instead, he has been told to wait another two years, until he is 18. The 16-year-old works for a small firm in Liverpool, where the problem of most young people of his age is finding a job. David’s firm releases (推出) two new games for the fast throwing computer market each month.

    But David’s biggest headache is what to do with his money. Even though he earns a lot, he cannot drive a car, take out a mortgage (抵押贷款), or get credit cards. David got his job with the Liverpool-based company four months ago, a year after leaving school with six O-levels and working for a time in a computer shop. “I got the job because the people who run the firm knew I had already written some programs,” he said. David spends some of his money on records and clothes, and gives his mother 50 pounds a week. But most of his spare time is spent working.

    “Unfortunately, computing was not part of our studies at school,” he said. “But I had been studying it in books and magazines for four years in my spare time. I knew what I wanted to do and never considered staying on at school. Most people in this business are fairly young, anyway.” David added: “I would like to earn a million and I suppose early retirement (退休) is a possibility. You never know when the market might disappear.”

    60. In what way is David different from people of his age?

    A. He often goes out with friends.B. He lives with his mother.

    C. He has a handsome income. D. He graduated with six O-levels.


    正确答案:C

  • 第2题:

    听力原文: Some banks offer other types of loans repayable by monthly installments, such as business development loans, house improvement loans, and farm development loans. These may be either secured or unsecured. Secured loans attract a slightly lower rate of interest than unsecured loans. Some banks offer revolving credit schemes. These normally involve loans repayable by regular monthly installments, but they differ from other loans repayable by installments in two respects. First, the borrower need not take up the full amount of the loan at the outset. Secondly, as his repayments reduce his indebtedness, he can "top up" his loan by borrowing more, provided that the total debt outstanding does not exceed his agreed credit limit. In 1967 some banks introduced a new form. of account called a "budget account". The object is to allow personal customers to spread the incidence of normal personal and household expenditure.

    24. Which of the following loans is not repaid by installments?

    25.Which of the following loans would attract a lower rate of interest?

    26.How does a borrower "top up" his loan?

    27.What is the objective of introduction of the budget account?

    (24)

    A.Business development loans.

    B.House improvement loans.

    C.Farm development loans.

    D.Overdrafts.


    正确答案:D
    解析:录音原文一开始提到Some banks offer...and farm development loans. 一些银行推出其他种类按月分期还款的贷款,例如商业发展贷款、住房改善贷款和农业发展贷款。

  • 第3题:

    James died on 22 January 2015. He had made the following gifts during his lifetime:

    (1) On 9 October 2007, a cash gift of £35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.

    (2) On 14 May 2013, a cash gift of £420,000 to his daughter.

    (3) On 2 August 2013, a gift of a property valued at £260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to £310,000.

    On 22 January 2015, James’ estate was valued at £870,000. Under the terms of his will, James left his entire estate to his children.

    The nil rate band of James’ wife was fully utilised when she died ten years ago.

    The nil rate band for the tax year 2007–08 is £300,000, and for the tax year 2013–14 it is £325,000.

    Required:

    (a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)

    (b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)

    (c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.

    Notes:

    1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.

    2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)


    正确答案:

    (a) James – Inheritance tax arising on death

    Lifetime transfers within seven years of death

    The personal representatives of James’ estate will be responsible for paying the inheritance tax of £348,000.

    Working – Available nil rate band

    (b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.

    (c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.

    (2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.

    (3) James therefore saved inheritance tax of £20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.

  • 第4题:

    The manager got angry just because his secretary was ten minutes late.

    A: lost his mood
    B:lost his temper
    C: lost his mind
    D:lost his passion

    答案:B
    解析:
    句意:仅仅因为秘书迟到了10分钟,经理大发雷霆0 mood:心情,常用结构有in a mood , temper:脾气,最符合题意,常用结构有lose one's temper , mind:头脑,表示生气的结构是be out of one's mind , passion:热情。

  • 第5题:

    Mr.Smith was a wealthy industrialist,but he was not satisfied with life.He did not sleep well?and his food did not agree with him.This situation lasted for some time.Finally,after several sleepless nights,he decided to consult his doctor.The doctor advised a change of surroundings."Go?abroad,"he said."But I′m not good at foreign language,"said Mr.Smith."It doesn′t matter,"said the doctor.":It won′t hurt you to talk a little less.Go on a voyage.Take plenty of exercise.Try?to reduce your weight.Avoid rich food."
    Mr.Smith went to Switzerland.He did not know French or German,and had to communicate?through gestures.He attended a physical training′course.The instructor made him bend his knees,swing his arms,stretch his neck and shake his head rapidly.He had to lie on the ground and raise?his right and left legs alternately.After a time?his muscles grew hard and firm.He forgot the financial?crisis and the importance of raising the level of production.He even began to notice individual trees?and individual birds.
    Finally he returned home.But unfortunately his improvement was only temporary.Soon he was a?normal businessman again,worried about his property;his profits,his savings,his advancement in?a technological society,and things in general.

    Mr.′Smith went to see his doctor because he《》()

    A.had little to eat
    B.was seriously ill
    C.had to sleep
    D.didn't feel well

    答案:D
    解析:
    【考情点拨】事实细节题:【应试指导】文章第一段讲到,史密斯先生睡不好觉,吃不好饭,接着又连续几天失眠,然后才去看医生。D项符合题意、故选D。

  • 第6题:

    _________

    A.hands
    B.his shoulders
    C.his face
    D.his neck

    答案:C
    解析:

  • 第7题:

    One of the six goals set by President Bush in his"America 2000"Plan is ()

    Aelimination of drugs and violence from school

    Bthe increase of high-school graduation rate to 86%

    Ccompetence in forging language,mathematics,science,history and geography

    Dthe increase of adult literacy rate


    A

  • 第8题:

    Unfortunately, his father()in the traffic accident yesterday.

    • A、dead
    • B、was killed 
    • C、killed 
    • D、was dead

    正确答案:B

  • 第9题:

    单选题
    The author suggests that the “deceptive veil”(Paragraph 2) in Hughes’s poetry obscures _____.
    A

    evidence of his use of oral techniques in his poetry

    B

    evidence of his thoughtful deliberation in composing his poems

    C

    his scrupulous concern for representative details in his poetry

    D

    his incorporation of Western European literary techniques in his poetry


    正确答案: B
    解析:
    作者说休斯的诗中有“欺骗性的面纱”,是指其诗中掩藏着他创作时所投注的深思熟虑。从第二段“Yet an analysis of his dramatic monologues and other poems reveals that his poetry was carefully and artfully crafted.”可知,尽管休斯自称写诗时从不准备,自由随性,但其实是经过了精细的雕琢的。

  • 第10题:

    单选题
    Unfortunately, his gambling and drinking habits make him a very()person.
    A

    self-reflective

    B

    self-confident

    C

    self-conscious

    D

    self-destructive


    正确答案: A
    解析: 暂无解析

  • 第11题:

    单选题
    In listening to a person the important thing is ______.
    A

    to notice his tone, his posture, and the look in his eye

    B

    to listen to how he pronounces his words

    C

    to check his words against his manner, his tone of voice, and his posture

    D

    not to believe what he says


    正确答案: C
    解析:
    文章第四段介绍的是如何听出某人话中的真正含义,随后指出应该去观察他说话的方式、口气、姿势等等,C项与原文表述一致,为正确答案。

  • 第12题:

    单选题
    When the young man walked into the office to see the headmaster, he had ______.
    A

    butterflies in his heart

    B

    butterflies in his mind

    C

    butterflies in his stomach

    D

    butterflies in his spirit


    正确答案: B
    解析:
    have butterflies in one’s stomach紧张而焦虑,心里七上八下,是俗语。

  • 第13题:

    30. Mike can't mend _______ .

    A. his kite

    B. his shoes and kite

    C. his chair

    D. his door


    正确答案:B
    30.B【解析】文章中关于mend“修理”提到He can't mend them.。他不会修它们“,them指鞋子,可知Mike不会修鞋.而提到修风筝时说 Tom wants a knife to mend the broken kite. “Tom想要一把刀来修理破风筝”,可知Mike既不会修鞋也不会修风筝.故选B.

  • 第14题:

    Sanford's employer has a qualified pension plan that allows employees to contribute up to 10% of their gross salaries to the plan. The employer matches the contribution at the rate of 50% of the employee's contribution. Sanford's current annual salary is $80,000. This is his only source of income. If he contributes the maximum amount to the pension plan, what is Sanford's gross income for the current year?()

    A、$72,000

    B、$76,000

    C、$80,000

    D、$84,000

    E、$88,000


    答案:D

  • 第15题:

    共用题干
    Ludwig Van Beethoven,a major composer of the nineteenth century,overcame many personal problems to achieve artistic greatness.
    Born in Bonn,Germany,in 1770,he first studied music with the court organist,Gilles van der Eeden.His father was excessively strict and given to heavy drinking._________(46)Appointed deputy court organist to Christian Gottlob Neefe at a surprisingly early age in 1782,Beethoven also played the harpsichord and the viola. In 1792 he was sent to Vienna by his patron,Count Ferdinand Waldstein,to study music under Haydn.
    Beethoven remained unmarried.__________(47)Continually plagued by ill health,he developed an ear infection which led to his tragic deafness in 1819.
    ___________(48)He completed mature masterpieces of great musical depth:three piano sonatas, four string quartets,the Missa Solemnis,and the 9th Symphony.He died in 1827.__________(49)
    Noting that Beethoven often flew into fits of rage,Goethe once said of him,"I am astonished by his talent,but he is unfortunately an altogether untamed personality."___________(50)

    ______(48)
    A:In spite of this handicap,however,he continued to write music.
    B:Because of irregular payments from his publishers and erratic support from his patrons,he was troubled by financial worries throughout his adult life.
    C:His life was marked by a passionate dedication to independence.
    D:When his mother died,Beethoven,then a young man,was named guardian of his two younger brothers.
    E:Although Beethoven's personality may have been untamed,his music shows great discipline and control,and this is how we remember him best.
    F: Today his music is still being played all over the world.

    答案:A
    解析:
    本题考查的是对上下文之间意义关系的理解和对文章细节的把握。本段介绍贝多芬早年生平。前一句话说他的父亲对他要求十分严厉,而且酗酒成性。选项D说当他母亲亡故后,还是一个年轻人的贝多芬成为他两个小弟弟的监护人。把选项D放在这里意思连贯,是最适合的选项。
    本题考查的是对上下文之间意义关系的理解。本段介绍贝多芬成年后坎坷的遭遇,选项B最合适。
    本题考查的是对上下文之间意义关系的理解和对文章细节的把握。句中的this handicap承接上段,指上段最后一句话提到的耳聋这一残疾,此句是说贝多芬身残志坚,继续音乐创作。本段最后列举了贝多芬取得的音乐成就。选项A与上下文街接自然,意思连贯。
    本题考查的是对上下文之间意义关系的理解。到此为止,作者介绍完了贝多芬的生平,需要作一个简要的概括:选项C“他的一生是热切追求独立的一生”放在此处最合适。
    本题考查的是对上下文之间意义关系的理解。本段第一句提到歌德对贝多芬性情的评价,说他狂躁易怒,性情不羁。选项E“尽管贝多芬的性情狂躁不羁,但他的音乐却很有章法、控制有度,这也是他最值得我们怀念的地方”符合文意。

  • 第16题:

    Mr.Smith was a wealthy industrialist,but he was not satisfied with life.He did not sleep well?and his food did not agree with him.This situation lasted for some time.Finally,after several sleepless nights,he decided to consult his doctor.The doctor advised a change of surroundings."Go?abroad,"he said."But I′m not good at foreign language,"said Mr.Smith."It doesn′t matter,"said the doctor.":It won′t hurt you to talk a little less.Go on a voyage.Take plenty of exercise.Try?to reduce your weight.Avoid rich food."
    Mr.Smith went to Switzerland.He did not know French or German,and had to communicate?through gestures.He attended a physical training′course.The instructor made him bend his knees,swing his arms,stretch his neck and shake his head rapidly.He had to lie on the ground and raise?his right and left legs alternately.After a time?his muscles grew hard and firm.He forgot the financial?crisis and the importance of raising the level of production.He even began to notice individual trees?and individual birds.
    Finally he returned home.But unfortunately his improvement was only temporary.Soon he was a?normal businessman again,worried about his property;his profits,his savings,his advancement in?a technological society,and things in general.

    In the second paragraph,the word"gestures′"means《》()

    A.body movements
    B.simple words
    C.pens or pencils
    D.handshakes

    答案:A
    解析:
    【考情点拨】词语理解题。【应试指导】文章第二段第二句讲到,史密斯先生不懂法语和德语,必须通过“gestures”才能与他人交流。由此得知gestures的意思应为body?movements。

  • 第17题:

    Mr.Smith was a wealthy industrialist,but he was not satisfied with life.He did not sleep well?and his food did not agree with him.This situation lasted for some time.Finally,after several sleepless nights,he decided to consult his doctor.The doctor advised a change of surroundings."Go?abroad,"he said."But I′m not good at foreign language,"said Mr.Smith."It doesn′t matter,"said the doctor.":It won′t hurt you to talk a little less.Go on a voyage.Take plenty of exercise.Try?to reduce your weight.Avoid rich food."
    Mr.Smith went to Switzerland.He did not know French or German,and had to communicate?through gestures.He attended a physical training′course.The instructor made him bend his knees,swing his arms,stretch his neck and shake his head rapidly.He had to lie on the ground and raise?his right and left legs alternately.After a time?his muscles grew hard and firm.He forgot the financial?crisis and the importance of raising the level of production.He even began to notice individual trees?and individual birds.
    Finally he returned home.But unfortunately his improvement was only temporary.Soon he was a?normal businessman again,worried about his property;his profits,his savings,his advancement in?a technological society,and things in general.

    When he traveled abroad,Mr.Smith__________《》()

    A.learned boxing
    B.forgot all about his business
    C.raised the level of production
    D.shook his head all the time

    答案:B
    解析:
    【考情点拨】事实细节题。【应试指导】文章第二段讲述了史密斯先生到瑞士后参加了身体锻炼项目,其间他忘掉了企业的所有烦恼(He forgot the financial crisis and the?importance of raising the level of production)。

  • 第18题:

    Henry James was most famous for( )

    A.his poems
    B.his plays
    C.his novels
    D.his short stories

    答案:C
    解析:
    美国文学之作家概况。Henry James是美国著名的小说家,和Mark Twain同时代。他的代表作有TheAmerican(《美国人》)和The Portrait of a Lady(《一个贵妇人的画像》)。

  • 第19题:

    Unfortunately, his father()in the traffic accident yesterday.

    Adead

    Bwas killed 

    Ckilled 

    Dwas dead


    B

  • 第20题:

    One of the six goals set by President Bush in his"America 2000"Plan is ()

    • A、elimination of drugs and violence from school
    • B、the increase of high-school graduation rate to 86%
    • C、competence in forging language,mathematics,science,history and geography
    • D、the increase of adult literacy rate

    正确答案:A

  • 第21题:

    单选题
    One of the six goals set by President Bush in his"America 2000"Plan is ()
    A

    elimination of drugs and violence from school

    B

    the increase of high-school graduation rate to 86%

    C

    competence in forging language,mathematics,science,history and geography

    D

    the increase of adult literacy rate


    正确答案: D
    解析: 暂无解析

  • 第22题:

    单选题
    Unfortunately, his father()in the traffic accident yesterday.
    A

    dead

    B

    was killed 

    C

    killed 

    D

    was dead


    正确答案: B
    解析: 暂无解析

  • 第23题:

    单选题
    Known for his temper, impatience, and how easily he can be irritated, Dr. McGee was not well liked by his patients.
    A

    Known for his temper, impatience, and how easily he can be irritated

    B

    Knowing his temper, impatience, and irritability

    C

    Known for his temper, impatience, and irritability

    D

    Known for his temper, impatience, and irritation

    E

    Known for his temper, for his impatience, and his irritability


    正确答案: A
    解析:
    因为这句句子包含几个并列的内容,如果第一项为名词形式,那么并列的成分应都用并列形式。故选C。