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The painting has been returned to its rightful（）.(own)
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更多“The painting has been returned…”相关的问题
A. physical
B. emotional
C. clinical
D. intellectual
A. have been
B. has been
C. are being
D. is
The suggestion that bees were not pulling their weight met with skepticism from British beekeepers.Glyn Davies，the President of the British Beekeepers Association，said that bees were not lazy but efficient，“At any particular stage in its energy by doing nothing.Each bee has a unit of life energy and the faster it works，the faster it dies.They are being very wise and perhaps humans should try to follow their example instead of running about like headless chickens.”
The idea of the busy bee is several thousand years old.One current author who has nothing but admiration for the bee is Paul Theroux，the novelist and part-time beekeeper.“I have never seen a bee sleeping.My bees never stop working，”he said.Mr.
Theroux added that Prof.Menzel’s research could have been affected by his national origins.“Perhaps in comparison to the German rate of work，the bee does look lazy，”he said.
Few people think that the busy bee idea will go away，despite the efforts of Prof.Menzel.It seems absurd to apply the word“lazy”to a colony of creatures capable of producing something so extraordinary as honeycomb.The truth is that bees give us an inferiority complex that is not entirely unjustified.In fact，the worship of bees seems to be undergoing a renaissance.IBM recently ran a series of ads drawing on the“waggle dance”of bees，telling businessmen to“make your business waggle.”
36.Prof.Randolf Menzel’s latest research .
A.challenges our knowledge of the relations among bees
B.confirms our knowledge of the relations among bees
C.challenges our perception of the nature of bees
D.confirms our perception of the nature of bees
37.Prof.Randolf Menzel would disagree that .
A.bees are hard working
B.bees are quick learners
C.bees have intelligence
D.bees have good memory
38.According to Glyn Davies，what should we learn from bees？
A.How to work faster.
B.How to live longer.
C.How to cooperate with each other.
D.How to improve work efficiency.
39.It could be inferred from Paragraph 3 that the Germans .
A.are easily affected by their national characters
B.are extremely busy and hard working
C.have many things in common with bees
D.tend to look down upon lazy people
40.The IBM ads in the passage are used to .
A.show the popularity of the idea of busy bees
B.emphasize the negative image of busy bees
C.initiate public discussions on the busy bee image
D.question the comparison of busy bees to humans
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)
Our skins let us know whether the air is moist or dry, whether surfaces are wet without being sticky or slippery. From the uniformity of slight pressure, we can be aware how deeply a finger is thrust into water at body temperature, even if the Anger is enclosed in a rubber glove that keeps the skin completely dry. Many other animals, with highly sensitive skins, appear to be able to learn still more about their environment. Often they do so without employing any of the five senses.
By observing the capabilities of other members of the animal kingdom, we come to realize that a human being has far more possibilities than are utilized. We neglect ever so many of our senses in concentrating on the five major ones. At the same time, a comparison between animals and man draws attention to the limitation of each sense. The part of the spectrum (光谱) seen by colour-conscious man as red is non-existent for honey-bees. But a bee can see far more in flowers than we, because the ultra-violet (紫外线) to which our eyes are blind is a stimulating (刺激的) part of the insect's spectrum, and, for honey-bees at least, constitutes a separate colour.
From the passage we realize that ______.
A．man possesses far more senses than the five major ones
B．man possesses a few more senses than animals
C．man possesses as many senses as animals
D．man has fully utilized his senses
A.study abroad
B.work abroad
C.pay for the debts
D.1earn to paint pictures
Essays, however, hang somewhere on a line between two sturdy poles: this is what I think, and this is what I am. Autobiographies which aren't novels are generally extended essays, indeed. A personal essay is like the human voice talking, its order being the mind's natural flow, instead of a systematized outline of ideas. Though more changeable or informal than an article or treatise, somewhere it contains a point which is its real center, even if the point couldn't be uttered in fewer words than the essayist has used. Essays don't usually boil down to a summary, as articles do, and the style. of the writer has a "nap" to it, a combination of personality and originality and energetic loose ends that stand up like the nap (绒毛) on a piece of wool and can't be brushed flat. Essays belong to the animal kingdom, with a surface that generates sparks, like a coat of fur, compared with the flat, conventional cotton of the magazine article writer, who works in the vegetable kingdom, instead. But, essays, on the other hand, may have fewer "levels" than fiction, because we are not supposed to argue much about their meaning. In the old distinction between teaching and storytelling, the essayist, however cleverly he tries to conceal his intentions, is a bit of a teacher or reformer, and an essay is intended to convey the same point to each of us.
An essayist doesn't have to tell the whole truth and nothing but the truth, he can shape or shave his memories, as long as the purpose is served of explaining a truthful point. A personal essay frequently is not autobiographical at all, but what it does keep in common with autobiography is that, through its tone and tumbling progression, it conveys the quality of the author's mind. Nothing gets in the way. Because essays are directly concerned with the mind and the mind's peculiarity, the very freedom the mind possesses is conferred on this branch of literature that does honor to it, and the fascination of the mind is the fascination of the essay.
According to the passage the changes in readers' taste ______.
A．contribute to the incompatibility of essays with stories
B．often result in unfavorable effect, to say the least
C．sometimes come to something undesirable, of course
D．usually bring about beneficial outcome, so to say
The killer bees were brought to Brazil in order to ______.
A．make an African bee
B．kill the local bees
C．produce wild bees
D．develop a better bee
A.Martin Amis
B.William Golding
C.V.S. Naipaul
D.Ian McEwan
