网友您好, 请在下方输入框内输入要搜索的题目:

题目内容 (请给出正确答案)

(ii) Write a letter to Donald advising him on the most tax efficient manner in which he can relieve the loss

incurred in the year to 31 March 2007. Your letter should briefly outline the types of loss relief available

and explain their relative merits in Donald’s situation. Assume that Donald will have no source of income

other than the business in the year of assessment 2006/07 and that any income he earned on a parttime

basis while at university was always less than his annual personal allowance. (9 marks)

Assume that the corporation tax rates and allowances for the financial year 2004 and the income tax rates

and allowances for 2004/05 apply throughout this question.

Relevant retail price index figures are:

January 1998 159·5

April 1998 162·6


参考答案

更多 “ (ii) Write a letter to Donald advising him on the most tax efficient manner in which he can relieve the lossincurred in the year to 31 March 2007. Your letter should briefly outline the types of loss relief availableand explain their relative merits in Donald’s situation. Assume that Donald will have no source of incomeother than the business in the year of assessment 2006/07 and that any income he earned on a parttimebasis while at university was always less than his annual personal allowance. (9 marks)Assume that the corporation tax rates and allowances for the financial year 2004 and the income tax ratesand allowances for 2004/05 apply throughout this question.Relevant retail price index figures are:January 1998 159·5April 1998 162·6 ” 相关考题
考题 Part A51. Directions:Restrictions on the use of plastic bags have not been so successful in some regions. “White pollution ”is still going on. Write a letter to the editor(s) of your local newspaper to1) give your opinions briefly and2) make two or three suggestionsYou should write about 100 words. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You do not need to write the address.

考题 (b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he hadhoped, and he made a trading loss of £8,000 in the year to 31 March 2007. However, trading is now improving,and Donald has sufficient orders to ensure that the business will make profits of at least £30,000 in the year to31 March 2008.In order to raise funds to support his business over the last 15 months, Donald has sold a painting which wasgiven to him on the death of his grandmother in January 1998. The probate value of the painting was £3,200,and Donald sold it for £8,084 (after deduction of 6% commission costs) in November 2006.He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of £8,775 (afterindexation of £249 and taper relief of £975).Required:(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

考题 (b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capitalallowances for the year ending 31 March 2007. Support your explanation with relevant calculations.(6 marks)

考题 (b) Explain the advantages from a tax point of view of operating the new business as a partnership rather thanas a company whilst it is making losses. You should calculate the tax adjusted trading loss for the yearending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.You are not required to prepare any other supporting calculations. (10 marks)

考题 Part ADirections:You heard that one of your friends has been accepted by a foreign university. Write a letter of congratulations including (1) your congratulations; (2) some advice; (3) reminding him to keep in touch with you. You should write about 100 words. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You do not need to write the address.--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

考题 Part A51. Directions:You have just received a letter from a company, which replied your application for a job and asked you to go to the interview on August 30. Please write a reply which is about 100 words on ANSWER SHEET II. Do not sign your own name at the end of the letter. You do not need to write the address. ( 10 points)

考题 Part A51.Directions:Your friend Steven and Jenny have just had a new baby boy. Please write a letter to congratulate them. You should write about 100 words on ANSWER SHEET II. Do not sign your own name at the end of the letter. You do not need to write the address. ( 10 points )

考题 Part A51. Directions:You are preparing to ask for some help from your teacher, write a letter that:1) detail what you want him or she does for you,2) express your thanks to your teacher,You should write about i00 words on ANSWER SHEET II. Do not sign your own name at the end of the letter. You do not need to write the address.

考题 Directions:Restrictions on the use of plastic bags have not been so successful in some regions. “White pollution ”is still going on. Write a letter to the editor(s) of your local newspaper to1)give your opinions briefly and,2) make two or three suggestionsYou should write about 100 words. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You do not need to write the address.(10 points)

考题 Write a letter to Mr green to apply for a job.In the ne letter,you shoul(1)show your interest(2)describe your previous experience,and(3)explain why you would be suitable for the job You should write about 100 words neatly on the ANSWER SHEET.Do not sign your own name.Use"Li Ming"instead Do not write your address.(10 points)

考题 You are looking for a job of advertised in a news paper.Write a letter to the personnel manager to(1)apply for the post,and(2)outline your experiences and qualifications You should include the details you think necessary You should write neatly on the ANSWER SHEET Do not sign your own name at the end of the letter.Use"Li Ming"instead Do not write the address.(10 points)

考题 Ou bought an iron in a store last week,and you have found that there was something wrong with it.Write a letter to the store manager to explain the problem,express your complaints and suggest a solution You should include the details you think necessary You should write neatly on the ANSWER SHEET Do not sign your own name at the end of the letter.Use"Li Ming"instead Do not write the address.(10 points)

考题 Recently.many citizens try to use the facilities in your university due to a shortage of public sports facilities in your city.Write a letter of aboui 100 words on this issue to the city department concerned to l)give your opinions briefly,and 2)make two or three suggestions.You should write neatly on the ANSWER SHEET.Do not use your own name at the end of the letter.Use"Ii Ming"instead Do not write the acldress.(10 points)

考题 ( )You want to apply for the position of a teaching assistant for a particular course,write a letter to Professor Stevens to(1)show your interest(2)describe yourself,and(3)explain why you would be suitable for the job You should include the details you think necessary You should write neatly on the ANSWER SHEE/Do not sign your own name at the end of the letter.Use"Li Ming"instead

考题 You had a very unpleasant experience during your stay in Wanda Hotel for your holiday.Write a letter to the store manager to explain the problem,express your complaints and suggest a solution You should include the details you think necessary You should write neatly on the ANSWER SHEET.Do not sign your own name at the end of the letter.Use"Li Ming instead Do not write the address.(10 points)

考题 Six months ago you got a job as a content editor for the China Daily Website.Write a letter of about 100 words to the Human Resources officer,Ms.Wang,briefly describing your performance and applying for a full-time position.You should write neatly on the ANSWER SHEET.Do not use your own name at the end of the letter.Use"Li Ming"instead.Do not write the address.

考题 问答题Task I(10 marks)  You are a member of an organisation which meets regularly at a particular restaurant. The most recent meal you had there was not satisfactory, and you were very disappointed with the quality of the food and the behaviour of the staff. Write a letter to the manager of the restaurant. Explain what was wrong with the meal and the service, and suggest what he/she should do to ensure that you and your group return to the restaurant.You should write about 100 words. You do NOT need to write your own address.

考题 问答题Practice 3You are required to write a letter to the post office in your university or in the nearby neighborhood to tell them that you haven't received a parcel which your friend send you for your birthday. In the letter you should cover the following information:(1) explain your situation,(2) tell them what are there in the parcel, and(3) tell them what you want them to do about it.Write at least 150 words.You do NOT need to write any addresses.

考题 问答题Directions:You have made an email appointment with your foreign language teacher, Peter Brown, but failed to keep it. Write a letter to your teacher to  1) apologize for your failure to keep the appointment,  2) explain your reason,  3) express your wish to make another appointment.  You should write at least 80 words on ANSWER SHEET.  Do notsign your name at the end of the letter. Use “Li Ming” instead.  Do not write the address.

考题 问答题Practice 2  Suppose your neighbor Uncle Li feeds many pigeons in his corridor, which interferes with your daily life quite a lot. You have communicated with Uncle Li, but he refused to move away the pigeons. Write a letter of complaint to the neighborhood committee. Your letter should include:  (1) a description of the situation  (2) complaint about the situation  (3) your request  You should write approximately 100 words. Do not sign your own name at the end of the letter. Use Wang Lin instead. You don’t need to write the address.

考题 问答题Directions:  Your friend Xiao Ming saw you off on your trip to another city. Write a letter to him. In the letter, you should  (1) express your thanks;  (2) tell him you had a pleasant trip;  (3)tell him your next plan there.  You should write about 100 words. Do not sign your own name at the end of the letter. Use Li Ming instead. You do not need to write the address.

考题 问答题Practice 1  Suppose your friend David Johnson in Washington has just got a Ph.D. in law. Write a letter of congratulation to him. Also tell him you will attend a meeting in Washington next month. Ask him whether he has any time to show you around the city.  You should write approximately 100 words. Do not sign your own name at the end of the letter...Use “Wang Lin” instead. You don’t need to write the address.

考题 问答题Directions: Suppose you are Li Ming. One of your roommates is getting addicted to smoking. You are going to write a letter, trying to persuade him to quit. Your letter should be persuasive. It may be advisable to include the following points in your letter.  A letter to a roommate  1) His smoking is becoming a problem for all his roommates.  2) He is ruining his health.  3) Smoking harms the health of others around him, too.  4) He can quit if he is determined.  You should write about 100 words. Do not sign your own name at the end of the letter. Use “Li Ming” instead. You do not need to write the address. Now write the letter on the Answer Sheet.

考题 问答题Directions: English Club at your university intends to extend and take in new members, encouraging individuals to join in with their own fresh ideas. Write a letter, introduce yourself first and then explain what your ideas are, what kind of job you plan to do and how you will practice your ideas if you are lucky enough to be taken in.  You should write about 100 words. Do not sign your own name at the end of the letter. Use “Li Ming” instead. You do not need to write the address. Now write the letter on the AnswerSheet.

考题 问答题Directions:   You’ve heard that your good friend, Jack, got the first prize in the English Speech Contest. Write a letter to congratulate him. Your letter should cover the following information:  (1) express your congratulations;  (2) the reasons of your congratulations.  You should write about 100 words. Do not sign your own name at the end of the letter. Use “Li Ming” instead. You don’t need to write the address.

考题 问答题Directions:  You are preparing to organize a lecture and in need of a prominent professor. Write a letter to invite him. Your letter should cover the following information:  (1) the time and place of the lecture;  (2) the theme of the lecture;  (3) the reasons of bolding such a lecture.  You should write about 100 words. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You don't need to write the address.

考题 问答题Directions: You have read an ad on the board in which an American student is looking for a Chinese student as a language partner. Write an email to him to apply for the post. You should write about 100 words. Do not sign your own name at the end of the letter. Use “Li Ming” instead. Now write the letter on the Answer Sheet.