堡礁（barrier reef）
堡礁（barrier reef）
相关考题：
4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her firstpension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.The following information has been extracted from client files and from telephone conversations with Coral.Coral:– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.– 1999 – Moved to the UK and has lived and worked here since then.– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.– No income apart from that received from Reef Ltd.Reef Ltd:– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.– Four employees including Coral.– Provides scuba diving lessons to members of the public.Payments from Reef Ltd to Coral in 2007/08:– Director’s fees of ￡460 per month.– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.Pension contributions:– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pensioncontributions of ￡9,000.– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimisethe total after tax cost.– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.House in the country of Kalania:– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.– Coral will use it for holidays for two months each year.The tax system in the country of Kalania:– No capital gains tax or inheritance tax.– Income tax at 8% on income arising in the country of Kalania.– No double tax treaty with the UK.Required:(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pensioncontributions of ￡9,000 should be made:– wholly by Reef Ltd; or– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.Your answer should include supporting calculations where necessary. (9 marks)
If you have a problem, don′t worry! Itis easy to say if you don′t have one yourself. But there are only a few peoplewho don′t have troubles. We call them cemeteries. Believe it or not, most of yourproblems may actually be good for you!You may know about the Great Barrier Reef,running some 1800 miles from New Guinea to Australia. Visitors are often takento see the reef. On one tour, one visitor asked an interesting question. "I notice that the lagoon side ofthe reef looks pale and lifeless, while the ocean side is lively and colorful.Why is this?"The guide answered: "The coral aroundthe lagoon side is in still water. It dies early with no challenge to itssurvival. The coral on the ocean side is always being worn by wind, waves and storms.It has to fight for its survival every day. As it is challenged, it changes andgrows healthy, and it grows strong." He added, "That′s the way it iswith every living thing."It is the same with people. Challenged andtoughened, we come alive! Like coral by the sea, we grow. Physical problemsmake for a stronger body. Stress makes for a stronger mind. So, if you have problems,it′s no problem! Just tell yourself, "There I grow again!"In the writer′s opinion, the people whodon′t have troubles are ______.A.the persons who go to Great Barrier ReefB.the persons who have passed awayC.the persons who are being testedD.the persons who are healthy
If you have a problem, don′t worry! Itis easy to say if you don′t have one yourself. But there are only a few peoplewho don′t have troubles. We call them cemeteries. Believe it or not, most of yourproblems may actually be good for you!You may know about the Great Barrier Reef,running some 1800 miles from New Guinea to Australia. Visitors are often takento see the reef. On one tour, one visitor asked an interesting question. "I notice that the lagoon side ofthe reef looks pale and lifeless, while the ocean side is lively and colorful.Why is this?"The guide answered: "The coral aroundthe lagoon side is in still water. It dies early with no challenge to itssurvival. The coral on the ocean side is always being worn by wind, waves and storms.It has to fight for its survival every day. As it is challenged, it changes andgrows healthy, and it grows strong." He added, "That′s the way it iswith every living thing."It is the same with people. Challenged andtoughened, we come alive! Like coral by the sea, we grow. Physical problemsmake for a stronger body. Stress makes for a stronger mind. So, if you have problems,it′s no problem! Just tell yourself, "There I grow again!"The ocean side of the reef is livelyand colorful because______.A.it is in still waterB.it has no challenge to its survivalC.it has a lot of sunshineD.it has to fight for its survival everyday
If you have a problem, don′t worry! Itis easy to say if you don′t have one yourself. But there are only a few peoplewho don′t have troubles. We call them cemeteries. Believe it or not, most of yourproblems may actually be good for you!You may know about the Great Barrier Reef,running some 1800 miles from New Guinea to Australia. Visitors are often takento see the reef. On one tour, one visitor asked an interesting question. "I notice that the lagoon side ofthe reef looks pale and lifeless, while the ocean side is lively and colorful.Why is this?"The guide answered: "The coral aroundthe lagoon side is in still water. It dies early with no challenge to itssurvival. The coral on the ocean side is always being worn by wind, waves and storms.It has to fight for its survival every day. As it is challenged, it changes andgrows healthy, and it grows strong." He added, "That′s the way it iswith every living thing."It is the same with people. Challenged andtoughened, we come alive! Like coral by the sea, we grow. Physical problemsmake for a stronger body. Stress makes for a stronger mind. So, if you have problems,it′s no problem! Just tell yourself, "There I grow again!"The author′s attitude towardproblems can be described as ______.A.indifferent B.neutralC.positive D.pessimistic
If you have a problem, don′t worry! Itis easy to say if you don′t have one yourself. But there are only a few peoplewho don′t have troubles. We call them cemeteries. Believe it or not, most of yourproblems may actually be good for you!You may know about the Great Barrier Reef,running some 1800 miles from New Guinea to Australia. Visitors are often takento see the reef. On one tour, one visitor asked an interesting question. "I notice that the lagoon side ofthe reef looks pale and lifeless, while the ocean side is lively and colorful.Why is this?"The guide answered: "The coral aroundthe lagoon side is in still water. It dies early with no challenge to itssurvival. The coral on the ocean side is always being worn by wind, waves and storms.It has to fight for its survival every day. As it is challenged, it changes andgrows healthy, and it grows strong." He added, "That′s the way it iswith every living thing."It is the same with people. Challenged andtoughened, we come alive! Like coral by the sea, we grow. Physical problemsmake for a stronger body. Stress makes for a stronger mind. So, if you have problems,it′s no problem! Just tell yourself, "There I grow again!"After reading this passage, we should______.A.live in our comfort zoneB.live in the ocean side of the reefC.face the test and challenge bravelyD.stay away from any trouble
The Great Barrier Reef is included on the World Heritage list because（）Ait has the most beautiful seascape in the worldBit has the greatest number of islands in the worldCit has the most diverse and complex marine life in the worldDit has the longest coast in the world
珊瑚海的海水相当洁净，又由于受暖流影响，大陆架区水温增高，都有利于珊瑚虫生长。珊瑚堡礁以位于澳大利亚东北岸外16～241千米处的（）为最大，长达2012千米。《海底总动员》中的小丑鱼尼莫就生活在那里。A、塔古拉堡礁B、大堡礁C、新喀里多尼亚堡礁D、斐济双堡礁
The Great Barrier Reef is included on the World Heritage list because（）A、it has the most beautiful seascape in the worldB、it has the greatest number of islands in the worldC、it has the most diverse and complex marine life in the worldD、it has the longest coast in the world
单选题珊瑚海的海水相当洁净，又由于受暖流影响，大陆架区水温增高，都有利于珊瑚虫生长。珊瑚堡礁以位于澳大利亚东北岸外16～241千米处的（）为最大，长达2012千米。《海底总动员》中的小丑鱼尼莫就生活在那里。A塔古拉堡礁B大堡礁C新喀里多尼亚堡礁D斐济双堡礁
单选题A bold reef is a reef（）.Awith part of it extending above the waterBthat can be detected by water turbulenceCthat drops off sharplyDperpendicular to the current
单选题The Great Barrier Reef is included on the World Heritage list because（）Ait has the most beautiful seascape in the worldBit has the greatest number of islands in the worldCit has the most diverse and complex marine life in the worldDit has the longest coast in the world
单选题珊瑚堡礁以位于澳大利亚东北岸外16～241千米处的（）为最大，长达2012千米。《海底总动员》中的小丑鱼尼莫就生活在那里。A塔古拉堡礁B大堡礁C新喀里多尼亚堡礁D斐济双堡礁