Manpower Inc., with 560,000 workers, is the world's largest temporary employment agency. E

第1题

Manpower Inc., with 560,000 workers, is the world's largest temporary employment age

ncy. Every morning, its people 41 into the offices and factories of America, seeking a day's work for a day's pay. One day at a time. 42 industrial giants like General Motors and IBM struggle to survive 43 reducing the number of employees, Manpower, based in Milwaukee, Wisconsin, is booming.

44 its economy continues to recover, the US is increasingly becoming a nation of part-timers and temporary workers. This " 45 " work force is the most important 46 in American business today, and it is 47 changing the relationship between people and their jobs. The phenomenon provides a way for companies to remain globally competitive 48 avoiding market cycles and the growing burdens 49 by employment rules, healthcare costs and pension plans. For workers it can mean an end to the security, benefits and sense of 50 that came from being a loyal employee.

41. [A] swarm [B] stride [C] separate [D] slip

42. [A] For [B] Because [C] As [D] Since

43. [A] from [B] in [C] on [D] by

44. [A] Even though [B] Now that [C] If only [D] Provided that

45. [A] durable [B] disposable [C] available [D] transferable

46. [A] approach [B] flow [C] fashion [D] trend

47. [A] instantly [B] reversely [C] fundamentally [D] sufficiently

48. [A] but [B] while [C] and [D] whereas

49. [A] imposed [B] restricted [C] illustrated [D] confined

50. [A] excitement [B] conviction [C] enthusiasm [D] importance

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第2题

One of the serious problems facing us is_______of how to get enough manpower,A.thatB.itC.w

One of the serious problems facing us is_______of how to get enough manpower,

A.that

B.it

C.which

D.what

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第3题

●Once the logic of a network is laid out, the project manager will conduct a forward pass

● Once the logic of a network is laid out, the project manager will conduct a forward pass and backward pass through the network. This will provide information on the _____ and identification of the _____ .

A Slack for each activity, critical path.

B Slack for each activity, high risk activities.

C Manpower shortages, high risk activities.

D High risk activities, non-critical paths.

E Manpower availability, contingency plans.

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第4题

Japan lies （) the east of China.A. onB. inC. toD. at

A. on

B. in

C. to

D. at

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第5题

Comco, Inc., became the leading supplier of computer（）last year, less than ten years after it was founded.

A.amounts

B.types

C.kinds

D.parts

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第6题

Knock at the door, before you ________ the room.A. enter intoB. come inC. go toD. enter

Knock at the door, before you ________ the room.

A. enter into

B. come in

C. go to

D. enter

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第7题

MasterCAM是哪个公司开发的（）

A.北京数码大方科技有限公司

B.德国西门子

C.法国达索公司

D.美国CNC Software Inc.公司

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第8题

Google reorganized itself in August 2015 to become a subsidiary of the holding compan

y Alphabet Inc. Internet search, advertising, apps, and maps, as well as the mobile operating system Android and the video- - sharing site YouTube, remained under Google.

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第9题

Austin, Inc. made a Prepaid Rent payment of $3,500 on January 1st. The company' S

monthly rent is $700. The amount of Prepaid Rent that would appear on the January 31 balance sheet after adjustment is:().

A、$2,800

B、$700

C、$3,500

D、$1,750

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第10题

During 2018 Bill Inc. incurred operating expenses of $300,000, of which $200,000 was p

aid in cash; the balance will be paid in January 2019. Transaction analysis of operating expenses for 2018 should reflect only the following: ().

A、Decrease owner’s equity $200,000; decrease assets, $200,000

B、Decrease assets, $300.000 decrease owner’s equity, $300,000

C、Decrease owner’s equity, $300,000; decrease assets, $200,000; increase liabilities, $100,000.

D、Decrease assets, $300,000; increase liabilities, $100,000; decrease owner’s equity, $200,000.

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第11题

3 Palm plc recently acquired 100% of the ordinary share capital of Nikau Ltd from Facet Lt

d. Palm plc intends to use

Nikau Ltd to develop a new product range, under the name ‘Project Sabal’. Nikau Ltd owns shares in a non-UK

resident company, Date Inc.

The following information has been extracted from client files and from a meeting with the Finance Director of Palm

plc.

Palm plc:

– Has more than 40 wholly owned subsidiaries such that all group companies pay corporation tax at 30%.

– All group companies prepare accounts to 31 March.

– Acquired Nikau Ltd on 1 November 2007 from Facet Ltd, an unrelated company.

Nikau Ltd:

– UK resident company that manufactures domestic electronic appliances for sale in the European Union (EU).

– Large enterprise for the purposes of the enhanced relief available for research and development expenditure.

– Trading losses brought forward as at 1 April 2007 of ￡195,700.

– Budgeted taxable trading profit of ￡360,000 for the year ending 31 March 2008 before taking account of ‘Project

Sabal’.

– Dividend income of ￡38,200 will be received in the year ending 31 March 2008 in respect of the shares in Date

Inc.

‘Project Sabal’:

– Development of a range of electronic appliances, for sale in North America.

– Project Sabal will represent a significant advance in the technology of domestic appliances.

– Nikau Ltd will spend ￡70,000 on staffing costs and consumables researching and developing the necessary

technology between now and 31 March 2008. Further costs will be incurred in the following year.

– Sales to North America will commence in 2009 and are expected to generate significant profits from that year.

Shares in Date Inc:

– Nikau Ltd owns 35% of the ordinary share capital of Date Inc.

– The shares were purchased from Facet Ltd on 1 June 2003 for their market value of ￡338,000.

– The sale was a no gain, no loss transfer for the purposes of corporation tax.

– Facet Ltd purchased the shares in Date Inc on 1 March 1994 for ￡137,000.

Date Inc:

– A controlled foreign company resident in the country of Palladia.

– Annual chargeable profits arising out of property investment activities are approximately ￡120,000, of which

approximately ￡115,000 is distributed to its shareholders each year.

The tax system in Palladia:

– No taxes on income or capital profits.

– 4% withholding tax on dividends paid to shareholders resident outside Palladia.

Required:

(a) Prepare detailed explanatory notes, including relevant supporting calculations, on the effect of the following

issues on the amount of corporation tax payable by Nikau Ltd for the year ending 31 March 2008.

(i) The costs of developing ‘Project Sabal’ and the significant commercial changes to the company’s

activities arising out of its implementation. (8 marks)

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