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[单选题]

Her arrival () a shadow () the party.

A.casted…to

B.cast…over

C.cast…to

D.casted….over

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第1题
4 Assume today’s date is 5 February 2006.Joanne is 37, she was born and until 2005 had liv

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)

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第2题
SHA–SEL–LED航线属于()。

A.WH

B.EH

C.TS

D.RU

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第3题
SHA的第三阶段为详细搬运方案。()
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第4题
Which of the following city belongs to IATA AREA 2 ?()

A.FRA

B.LXA

C.SIN

D.SHA

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第5题
以下不是散列函数的是()。

A.DES

B.MD-4

C.MD-5

D.SHA

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第6题
《石油化工有毒、可燃介质管道工程施工及验收规范》SH3501,管道按介质性质分级,可分为()管道。

A.SHA、SH

B.SHB、SH

C.SHⅠ、SHⅡ、SHⅢ

D.SHA、SHB、SHC、SHD

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第7题
下列算法不属于身份认证算法的是()。

A.S/Key

B.Radius

C.SHA

D.Kerberos

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第8题
出发地点是SHA,目的地是PEK的直达航班属于国际航空运输。()
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第9题
Police had to interpose themselves between the two ______ groups.

A.arrival

B.inspective

C.terrific

D.rival

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第10题
Pre-Arrival, Arrival, Occupancy, and Departure are all stages of the guest cycle。()
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第11题
He might have been killed ______ the arrival of the police.A.except forB.but forC.withD.fo

He might have been killed ______ the arrival of the police.

A.except for

B.but for

C.with

D.for

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