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[判断题]
Instead of paying for merchandise purchased on account, Olympic Corp. returned this m
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更多“Instead of paying for merchand…”相关的问题
The Fruit Company (F Co) currently grows fruit which customers pick themselves from the fields before paying. F Co is concerned that a large number of customers are eating some of the fruit whilst picking it and are therefore not paying for all of it. As a result, it has to decide whether to hire staff to pick and package the fruit instead. The following values and costs have been identified:
(i) The total sales value of the fruit currently picked and paid for by customers
(ii) The cost of growing the fruit
(iii) The cost of hiring staff to pick and package the fruit
(iv) The total sales value of the fruit if it is picked and packaged by staff instead
Which of the above are relevant to the decision？
A.All of the above
B.(ii), (iii) and (iv) only
C.(i), (ii) and (iv) only
D.(i), (iii) and (iv) only
根据以下材料回答第 31～35 题：
Passage OneLaura was married for 6 months. Her husband was using drugs. She didn’t want her son or her unborn baby to live that way , but she was afraid to ask her husband to leave. She left him a note instead . After reading the note, Laura’s husband waited for her to come home and then beat her and her son.
Laura had little education and she never had a good paying job. She was ashamed to ask for help from the police,courts or women’s shelters. Sometimes her husband was very nice to her. She decided to try harder so her children could have a home and a father. Laura joined a church and told a priest about her problem.
But her husband kept using drugs and hurting the family . Finally, she told her husband she loved him, but they should live apart for a while. He beat her again. The priest came over to talk to her . He asked the husband to go out for a while. Laura packed up her things and left home with her son. The next day she lost the baby. Her husband went to jail.
Laura got a lot of help from groups that help women who have been beaten . Now she is in college, has her own apartment and works on special projects at a women’s shelter. “We got out ,and it changed life for me and my child. You can do it . You can break the cycle ,”Laura said .
第 31 题 Laura felt her children shouldn’t live the old way when she was _________ .
A．pregnant
B．taking drugs
C．just out of work
D．attending university
A．By paying or accepting the bill of exchange.
B．By paying in cash.
C．By opening a letter of credit.
D．By showing the bill of lading.
(b) Paying a dividend of 10c per share (1 mark)
Adana died on 17 March 2016, and inheritance tax (IHT) of ￡566,000 is payable in respect of her chargeable estate. Under the terms of her will, Adana left her entire estate to her children.
At the date of her death, Adana had the following debts and liabilities:
(1) An outstanding interest-only mortgage of ￡220,000.
(2) Income tax of ￡43,700 payable in respect of the tax year 2015–16.
(3) Legal fees of ￡4,600 incurred by Adana’s sister which Adana had verbally promised to pay.
Adana’s husband had died on 28 May 2006, and only 20% of his inheritance tax nil rate band was used on his death. The nil rate band for the tax year 2006–07 was ￡285,000.
On 22 April 2006, Adana had made a chargeable lifetime transfer of shares valued at ￡500,000 to a trust. Adana paid the lifetime IHT of ￡52,250 arising from this gift. If Adana had not made this gift, her chargeable estate at the time of her death would have been ￡650,000 higher than it otherwise was. This was because of the subsequent increase in the value of the gifted shares.
What is the maximum nil rate band which will have been available when calculating the IHT of ￡566,000 payable in respect of Adana’s chargeable estate？
A.￡325,000
B.￡553,000
C.￡390,000
D.￡585,000
What is the total amount of deductions which would have been permitted in calculating Adana’s chargeable estate for IHT purposes？A.￡263,700
B.￡268,300
C.￡43,700
D.￡220,000
Who will be responsible for paying the IHT of ￡566,000 in respect of Adana’s chargeable estate, and what is the due date for the payment of this liability？A.The beneficiaries of Adana’s estate (her children) on 30 September 2016
B.The beneficiaries of Adana’s estate (her children) on 17 September 2016
C.The personal representatives of Adana’s estate on 30 September 2016
D.The personal representatives of Adana’s estate on 17 September 2016
How much IHT did Adana save by making the chargeable lifetime transfer of ￡500,000 to a trust on 22 April 2006, rather than retaining the gifted investments until her death？A.￡260,000
B.￡207,750
C.￡147,750
D.￡200,000
How much of the IHT payable in respect of Adana’s estate would have been saved if, under the terms of her will, Adana had made specific gifts of ￡400,000 to a trust and ￡200,000 to her grandchildren, instead of leaving her entire estate to her children？A.￡240,000
B.￡160,000
C.￡0
D.￡80,000
[A] to pay [B] paying [C] pay [D] to have paid
A.pay
B.paid
C.to pay
D.paying
It was almost dark in the streets______ a few very powerful spotlights.
A．excluding
B．but for
C．except
D．except for
(6)
A．The collecting banker is the banker on whom the cheque is drawn.
B．The paying banker is the banker on whom the cheque is drawn.
C．The drawer banker is the banker on whom the cheque is drawn.
D．The presenting banker is the banker on whom the cheque is drawn.
