问答题Josie has ￡600 to spend. She spends 2/5 of the ￡600 on clothes, 0.45 of the remainder at a beauty salon and writes out a cheque for ￡150 for a new watch. What is her financial situation at the end of the day?
问答题
Josie has ￡600 to spend. She spends 2/5 of the ￡600 on clothes, 0.45 of the remainder at a beauty salon and writes out a cheque for ￡150 for a new watch. What is her financial situation at the end of the day?
参考解析
解析：
题意：Josie有600美元，她买衣服花了2/5，又花了余下的45%美容，花了150美元买手表，问她还剩多少钱？Josie买衣服花了600×2/5=240元，美容花了(600-240)×45%=162元，再加上买手表花150元，一共花了552元，故还剩下48元。
题意：Josie有600美元，她买衣服花了2/5，又花了余下的45%美容，花了150美元买手表，问她还剩多少钱？Josie买衣服花了600×2/5=240元，美容花了(600-240)×45%=162元，再加上买手表花150元，一共花了552元，故还剩下48元。
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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 companyin Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from theAmerican company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany priorto 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 noticestipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYEfor 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 toinvest 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 Germantranslation 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 saleswill 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 upto 31 March 2006.Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT andis 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 ofassessment 2005/06, together with the basis on which her income and gains of that year will be subject toUK taxation. (3 marks)
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问答题Josie has ￡600 to spend. She spends 2/5 of the ￡600 on clothes, 0.45 of the remainder at a beauty salon and writes out a cheque for ￡150 for a new watch. What is her financial situation at the end of the day?
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