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[单选题]
His letter （）response（）her request had contained a firm refusal.
A.in … to
B.with … by
C.as … for
D.by … with
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题目内容
（请给出正确答案）
A.in … to
B.with … by
C.as … for
D.by … with
如果结果不匹配，请 联系老师 获取答案
更多“His letter （）response（）her req…”相关的问题
A.write
B.writing
C.wrote
D.to write
_______ in the letter did the；young man say anything about his mistake．
A.Anywhere
B.Everywhere
C.Nowhere
D.Somewhere
What will the buyer do if his bank buys the draft for him？
A．He will open a letter of credit.
B．He will repay the bank a short-term loan.
C．He will buy back the draft.
D．He will return the money to the seller.
The boy burned with ______ to know what was in the letter addressed to his sister.
A．interest
B．curiosity
C．desire
D．wish
He doesn't (say) in his letter (that) he's going to (be back) (or not).
A．say
B．that
C．be back
D．or not
Under a standby letter of credit, ______.
A．evidences of the underlying transaction should be filed first
B．the applicant may be exempted from any liabilities
C．the issuing bank has to pay the beneficiary
D．the issuing bank should pay when the applicant fails to fulfill his obligations
6. ______ the look on his face, he wasn't satisfied with their performance.
A. To judge by
B. Judging by
C. Judge by
D. To be judged by
Ⅴ. Daily Conversation (15 points)
Directions: Pick out the appropriate expressions from the eight choices below and complete the following dialogues by blackening the corresponding letter on the Answer Sheet.
A. I know he won't.
B. I will if I have time.
C. I didn't know he is iii.
D. I have seen it twice.
E. That's too early.
F. I didn't see it.
G. Easier said than done.
H. I don't think you have the chance.
56. Joe: Do you think Mr. Smith will change his mind？
Pat: ______
Ⅲ. Cloze (30 points)
Directions: For each blank in the following passage, there are four choices marked A, B, C and D. Choose the one that is most suitable and mark your answer by blackening the corresponding letter on the Answer Sheet.
Times have changed and the ideas of the young and the old about the same thing are often ill contra diction. For example, parents and teenagers often disagree about the amount of freedom and responsibility that young people (21) to have. The teenager is more independent and often wants to be (22) to choose his own friends, select his own courses in school, plan for his own vocational (23) , and earn and spend his own money, and generally (24) his own life in a more independent (25) than many parents are able to (26) .
Most problems (27) teenagers and their parents yield to (导致) (28) planning and decision making. Within ally particular family, (29) are avoided and problems are solved when all of the persons take (30) in the situation, and (31) in working it out. (32) parents and young people learn how to get (33) well with each other and develop skills in understanding and (34) understood, even (35) most difficult problems are relieved and a situation might appear that teenagers and their parents can some times see eye to eye.
21. A. is
B. should
C. will
D. are
4 Assume today’s date is 15 May 2005.
In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,
and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He
started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more
customers. However, he was eventually successful, and the business subsequently made profits.
The results for Bob’s business were as follows:
Period Schedule D Case I
Trading Profits/(losses)
￡
1 October 2001 – 30 April 2002 13,500
1 May 2002 – 30 April 2003 (18,000)
1 May 2003 – 30 April 2004 28,000
Bob required funds to help start his business, so he raised money in three ways:
(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob
started selling books from his collection. These had risen considerably in value and sold for between ￡150 and
￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.
Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.
(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising
chargeable gains totalling ￡23,720.
(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600
per year since he started this employment.
Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares
in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company
had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company
estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.
He has not yet received any money.
Required:
(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.
Your advice should include reference to the badges of trade and their application to this case.
(9 marks)
Grouse Co is a significant audit client which develops software packages. Its managing director, Max Partridge, has contacted one of your firm’s partners regarding a potential business opportunity. The proposal is that Grouse Co and Raven & Co could jointly develop accounting and tax calculation software, and that revenue from sales of the software would be equally split between the two firms. Max thinks that Raven & Co’s audit clients would be a good customer base for the product.
Plover Co is a private hospital which provides elective medical services, such as laser eye surgery to improve eyesight. The audit of its financial statements for the year ended 31 March 2012 is currently taking place. The audit senior overheard one of the surgeons who performs laser surgery saying to his colleague that he is hoping to finish his medical qualification soon, and that he was glad that Plover Co did not check his references before employing him. While completing the subsequent events audit procedures, the audit senior found a letter from a patient’s solicitor claiming compensation from Plover Co in relation to alleged medical negligence resulting in injury to the patient.
Required:
Identify and discuss the ethical, commercial and other professional issues raised, and recommend any actions that should be taken in respect of:
(a) Grouse Co; and (8 marks)
(b) Plover Co. (7 marks)
