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[主观题]

If the salvor has carried out salvage operations in respect of a vessel which by itself or

its cargo threatened damage to the environment and ___________ a reward under Article 13 at least equivalent to the special compensation assessable in accordance with this Article，he shall be entitled to special compensation from the owner of the vessel equivalent to his expenses as herein defined.

A.has earned

B.has failed to earn

C.has rendered

D.has failed to render

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更多“If the salvor has carried out …”相关的问题

第1题

A salvor may be _______ the whole or part of the payment due under Salvage Convention to t

he extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct．

A.granted of

B.deprived of

C.awarded of

D.taken away

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第2题

The salvage contract whereby the salvor is entitled to no award if the salvage services ar

e unsuccessful is termed ______.

A.No cure-no pay

B.Non-contract salvage

C.A non-salvage service

D.None of the above

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第3题

In a Salvage Contract the word Salvor means ______.A.The Captain of the rescued vesselB.Th

In a Salvage Contract the word Salvor means ______.

A.The Captain of the rescued vessel

B.The salving vessel or the like

C.The rescued vessel

D.The salvage operations

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第4题

Milk has become a popular drink for modem Chinese, not only is its nutritional（营养的) val

Milk has become a popular drink for modem Chinese, not only is its nutritional(营养的) value appreciated, it seems even to have taken the role making the whole nation strong. Milk industry has only about 180 years of history among the Hah people. For a long time, milk was considered a luxury(奢侈的) drink by common people. A widespread saying in the country was that Japan used a cup of milk to strengthen the constitution(体格) of its people. That sounds reasonable because the rich "Ca" in milk definitely benefits the constitution.

The average annual consumption per capita in Japan has risen from less than 10 kilograms immediately after World War II to 68 kilograms today. The average height of Japanese has increased by 11 centimeters during this period. The Chinese Government also hopes to improve the constitution of local people, and since milk is the most obvious nutritious food, it has naturally been picked up. But due to tradition, Chinese people are not in the habit of drinking milk regularly. The annual output of milk in the country is about 10 million tons, compared with an output of alcohol reaching 8 million tons. The annual milk consumption per capita is about 7 kilograms in China while the world's average is about 100 kilograms. The government has noticed the huge gap and plans to raise consumption to 10 kilograms per capita by 2005 and 16 kilograms by 2010. The government has also started plans for "school milk" since the beginning of this century.

Chinese government encourage people to drink milk and hope that ______.

A．the whole nation will become stronger

B．the milk industry will have a faster development

C．milk will no longer be considered a luxury drink

D．its nutritional value will be more appreciated

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第5题

（b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a ca

(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,

as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a

public limited company, for $200 million but the sale agreement stated that Norman would continue to operate

and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business

reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses

as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the

net minimum profit paid to Conquest would not be less than $15 million. (4 marks)

Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the

customers to a $30 discount on a subsequent room booking within three months of their stay. Historical

experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end

of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The

income from room sales for the year is $300 million and Norman is unsure how to report the income from room

sales in the financial statements. (4 marks)

Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants

have been received from government bodies and relate to the size of the hotel which has been built by the grant

assistance. The intention of the grant income was to create jobs in areas where there was significant

unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less

than $500 million. (4 marks)

Appropriateness and quality of discussion (2 marks)

Required:

Discuss how the above income would be treated in the financial statements of Norman for the year ended

31 May 2008.

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第6题

Section B – TWO questions ONLY to be attemptedYour client, Eric, requires advice on the ca

Section B – TWO questions ONLY to be attempted

Your client, Eric, requires advice on the capital gains tax implications arising from the receipt of insurance proceeds and the disposal of some shares, and the inheritance tax reliefs available in respect of assets in his estate at death. His son Zak requires advice regarding the application of the personal service company (IR35) legislation.

Eric:

– Is UK resident and domiciled.

– Is a higher rate taxpayer.

– Is in ill health and is expected to die within the next few months.

Capital transactions in the tax year 2014/15:

– Eric made no disposals for capital gains tax purposes in the tax year 2014/15 other than those detailed below.

– Eric received insurance proceeds of ￡10,000 following damage to a valuable painting.

– Eric sold half of his shareholding in Malaga plc for ￡11·50 per share.

Damaged painting:

– Eric purchased the painting for ￡46,000 in July 2012.

– The painting was damaged in October 2014 such that immediately afterwards its value fell to ￡38,000.

– The insurance proceeds of ￡10,000 were received by Eric on 1 December 2014.

– Eric has not had the painting repaired.

Malaga plc shares:

– Malaga plc is a quoted trading company with 200,000 issued shares.

– 80% of Malaga plc’s chargeable assets have always been chargeable business assets.

– Eric was given 12,000 shares in Malaga plc by his sister on 1 April 2010, when they were valued at ￡126,000.

– Eric’s sister had purchased the shares for ￡96,000 on 1 March 2009.

– Gift relief was claimed in respect of the gift of the shares to Eric on 1 April 2010.

– Eric paid the inheritance tax arising in respect of this gift following his sister’s death on 1 September 2011.

– Eric has never worked for Malaga plc.

– Eric sold 6,000 shares in Malaga plc on 1 March 2015.

Assets owned by Eric and a previous lifetime gift:

– Eric owns farmland in the UK, which has been leased to a tenant farmer for the last ten years.

– The farmland has a market value of ￡420,000 and an agricultural value of ￡340,000.

– Eric’s other assets, excluding the remaining Malaga plc shares, are valued at ￡408,000.

– Eric has made only one previous lifetime gift, of ￡60,000 cash to his son Zak on 1 July 2009.

Zak:

– Is the sole shareholder, director and employee of Yoyo Ltd, a company which provides consultancy services.

– In the year ended 31 March 2016, Yoyo Ltd’s gross fee income from relevant engagements performed by Zak will be ￡110,000.

– In the tax year 2015/16, Zak will draw a salary of ￡24,000 and dividends of ￡50,000 from Yoyo Ltd.

– Neither Yoyo Ltd nor Zak has any other source of income.

Required:

(a) Calculate Eric’s total after-tax proceeds in respect of the two capital gains tax disposals in the tax year 2014/15. (6 marks)

(b) (i) On the assumption that Eric dies on 31 March 2016, advise on the availability and effect (if any), of agricultural property relief, business property relief and quick succession relief in respect of the farmland and the retained shares in Malaga plc.

Note: You are not required to prepare calculations for this part of the question. (6 marks)

(ii) Explain, with the aid of calculations, the impact on the inheritance tax liability arising on Eric’s death if Eric does not die until 1 August 2016. (3 marks)

(c) Calculate Zak’s taxable income for the tax year 2015/16 if the personal service company (IR35) legislation were to apply to the fee income received by Yoyo Ltd. (5 marks)

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第7题

国内CA中心可分为哪几类()

A.政府性CA

B.行业性CA

C.区域性CA

D.商业性CA

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第8题

独立CA与企业CA的区别是什么？

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第9题