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The UK has a（)climate.
A.mountain
B.maritime
C.monsoon
D.polar
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题目内容
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A.mountain
B.maritime
C.monsoon
D.polar
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更多“The UK has a()climate.”相关的问题
years in the UK we have had a very large increase in the number of couples who get divorced
After 1969 and the Divorce Law Reform. Act we had a very rapid increase in the number of divorces.The rate increased steadily and in recent years has increased much more rapidly.But there are also quite a lot of people who do actually get married.At present the marriage rate in the UK is about 70 per cent, which has gone down since the number of people who marry has gone down qui te a lot in the last 20 years, but more significantly in the last 10 years.Quite high proportions of people now live together without marrying, and, for example, 40 per cent of children born in the UK are born to couples who aren't married or are born to lone parents.There are quite a large number of lone parent families, 90 per cent of these are headed by a woman rather than a man
The average family size now in the UK is 1.8 children per couple, which
Means that there’s been quite a decline in the birth rate in the UK along with other European countries.
21.What does the passage mainly discuss？()
A.The declining divorce rate in the UK.
B.Trends in marriage and divorce in the UK.
C.The increasing divorce rate in the UK.
22.During the last ten years,（）
A.the marriage rate has gone down more rapidly in the UK
B.the marriage rate has gone up a lot in the UK
C.40% of children were born to unwed couples in the UK
23.According to the passage, the cohabitation rate in the UK tends to ___
A.decline
B.soar
C.stay stable
24.According to the passage, which of the following statements is NOT true？
A.The highest divorce rate was around 1969.
B.The marriage rate has gone down in recent years.
C.The marriage rate is currently 70 percent.
25.The last paragraph tells us（）
A.the birth rate in the UK is increasing at the moment
B.the birth rate in other European countries keeps increasing
C.the birth rate in the UK is decreasing rapidly now
B.England is the second largest country in the UK.
C.England has the most people in the UK and it also has many excellent universities.
D.Gareth Bale, the famous football player, is from England.
1. UK Workers have the shortest holidays () .A. in the world
B. in Europe
C. in western Europe
D. in the Mediterranean
2. On average workers in the UK puts in ()hours more than those in the European Union.A. 3.6 hours
B. 17.4 hours
C. 20 hours
D. 21 hours
3. In the UK, () works more than 61 hours a week.A. one in five
B. one in ten
C. one in 20
D. one in 40
4. The second paragraph mainly tells us that ().A. the British have the shortest holidays
B. the British have the longest holidays
C. the British have the longest working hours
D. the UK’s GDP per worker is one of the lowest in Europe
5. () has the longest holiday time of all in Europe.A. Spain
B. Portugal
C. Austria
D. Greece
In certain circumstances an individual is automatically not resident in the UK.
Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2015–16？
Eric, who has never previously been resident in the UK. In the tax year 2015–16, he was in the UK for 40 days.
Fran, who was resident in the UK for the two tax years prior to the tax year 2015–16. In the tax year 2015–16, she was in the UK for 18 days.
A.Eric only
B.Fran only
C.Both Eric and Fran
D.Neither Eric nor Fran
4 Assume today’s date is 5 February 2006.
Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,
who is a UK resident, but who worked briefly in Germany. They have no children.
The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company
in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the
American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior
to her arrival in the UK.
Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice
stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE
for the tax tear 2005/06.
Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of
￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to
invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.
Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German
translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000
(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.
Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales
will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of
￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up
to 31 March 2006.
Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and
is unsure what is required of her in this respect.
Required:
(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of
assessment 2005/06, together with the basis on which her income and gains of that year will be subject to
UK taxation. (3 marks)
(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult
life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live
in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s
fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no
longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held
at its offices in Cambridge.
Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of
tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of
the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does
have to be paid, then Linden Limited could always bear the cost.
Required:
Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there
is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider
national insurance (NIC) issues. (4 marks)
MBA in a large UK city. As part of their course requirements, the group has to come up with an innovative business
idea, research into the feasibility of that idea and then present their business plan to a panel. After considerable
brainstorming they have come up with the idea of a themed restaurant based around Mediterranean cooking, menus
and service provisionally called ‘Casa del Mediterraneo’ and located in the city centre.
Initial research has revealed suitable premises to rent, but also the severe competition they will face in a city that is
very cosmopolitan and well provided for with restaurants serving cuisine from many parts of the world. The city has
a student population of around 100,000 and this, together with a young working population, means that there is a
very vibrant social life and a real willingness to sample food from different parts of the world.
Required:
(a) Identify and evaluate the critical success factors and associated competences that the group should consider
in developing their business plan for the restaurant. (12 marks)
sports retailing business in the UK has undergone a major change over the past ten years. First of all the supply side
has been transformed by the emergence of a few global manufacturers of the core sports products, such as training
shoes and football shirts. This consolidation has made them increasingly unwilling to provide good service to the
independent sportswear retailers too small to buy in sufficiently large quantities. These independent retailers can stock
popular global brands, but have to order using the Internet and have no opportunity to meet the manufacturer’s sales
representatives. Secondly, UK’s sportswear retailing has undergone significant structural change with the rapid growth
of a small number of national retail chains with the buying power to offset the power of the global manufacturers.
These retail chains stock a limited range of high volume branded products and charge low prices the independent
retailer cannot hope to match.
Good Sports has survived by becoming a specialist niche retailer catering for less popular sports such as cricket,
hockey and rugby. They are able to offer the specialist advice and stock the goods that their customers want.
Increasingly since 2000 Good Sports has become aware of the growing impact of e-business in general and e-retailing
in particular. They employed a specialist website designer and created an online purchasing facility for their
customers. The results were less than impressive, with the Internet search engines not picking up the company
website. The seasonal nature of Good Sports’ business, together with the variations in sizes and colours needed to
meet an individual customer’s needs, meant that the sales volumes were insufficient to justify the costs of running
the site.
Bob, however, is convinced that developing an e-business strategy suited to the needs of the independent sports
retailer such as Good Sports will be key to business survival. He has been encouraged by the growing interest of
customers in other countries to the service and product range they offer. He is also aware of the need to integrate an
e-business strategy with their current marketing, which to date has been limited to the sponsorship of local sports
teams and advertisements taken in specialist sports magazines. Above all, he wants to avoid head-on competition
with the national retailers and their emphasis on popular branded sportswear sold at retail prices that are below the
cost price at which Good Sports can buy the goods.
Required:
(a) Provide the partners with a short report on the advantages and disadvantages to Good Sports of developing
an e-business strategy and the processes most likely to be affected by such a strategy. (12 marks)
5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated
companies. It has always prepared accounts to 31 December and will continue to do so in the future.
It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected
company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively
and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,
were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the
company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.
The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the
sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the
purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was
purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.
On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a
portfolio of UK quoted company shares, as follows:
Office building
The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).
Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of
commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar
quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August
2007 to 31 December 2007 is expected to be:
￡
Loan interest payable to UK bank 16,000
Building maintenance costs 7,500
Share portfolio
Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further
loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after
indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.
All figures are stated exclusive of value added tax (VAT).
Required:
(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on
which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.
(2 marks)
CYCLES MOVE WITH THE TIMES
Times have been hard for the UK cycle industry. Poor weather and competition from abroad have had a serious effect on sales. Manufacturers have had to cut back and last month more than 40 job losses were announced at Cycle World, one of the country's main bicycle factories in Leicester. But the company says it is fighting to win back customers, using such strategies as improved after-sales and bikes built to specific customer requirements.
Two years ago, Cycle World sold off its bike-making machinery in an effort to cut costs and save money. The company's Leicester factory is now only an assembly plant as most of the parts are imported.
The company produces half a million bikes a year across the full Cycle World range, with nearly all of these being sold in the UK. Production is largely done by hand. Workers use the batch production method - everyone making up to 600 bikes of a particular model at any one time.
At the height of its success, Cycle World employed 7,000 people but, like many areas of manufacturing, it has since shrunk. Its 1950s purpose- built factory now employs just 470 permanent workers, with numbers rising to 700 as temporary staff are taken on to meet seasonal demands in sales.
The weather has encouraged more people to buy bikes.
A．Right
B．Wrong
C．Doesn't say
