问答题The cost of hiring a private rail carriage is shared equally by all the passengers who paid an exact number of pounds which was less than ￡100 each. The carriage has seats for 50 passengers and the total bill amounts to ￡1887. How many seats were not occupied?
问答题
The cost of hiring a private rail carriage is shared equally by all the passengers who paid an exact number of pounds which was less than ￡100 each. The carriage has seats for 50 passengers and the total bill amounts to ￡1887. How many seats were not occupied?
参考解析
解析：
（根据题目要求可知，1887英镑被一些人平分，人数少于50，每人所付钱数少于100英镑，可知如果分解1887的话，符合条件的两个因子应一个小于50，一个小于100。因为1887=3×17×37，即1887=3×629，或者1887=37×51，可知是37位乘客，每位乘客交了51英镑，则空座为13个。）
（根据题目要求可知，1887英镑被一些人平分，人数少于50，每人所付钱数少于100英镑，可知如果分解1887的话，符合条件的两个因子应一个小于50，一个小于100。因为1887=3×17×37，即1887=3×629，或者1887=37×51，可知是37位乘客，每位乘客交了51英镑，则空座为13个。）
相关考题：
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)
4 (a) For this part, assume today’s date is 1 March 2006.Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading companythat makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,and commenced trading on the same day. The business has been successful, and the company has accumulateda large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben havereceived an offer from a rival company, which they are considering. The offer provides Bill and Ben with twoalternative methods of payment for the purchase of their shares:(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offerterms is that Bill and Ben would be retained as employees of the company on the same salary.Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.Required:(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March2006 will result in the highest after tax cash amount for Bill and Ben:(1) payment of a dividend, or(2) payment of a salary bonus.You are not required to consider the corporation tax (CT) implications for Flower Limited in youranswer. (5 marks)
2 Clifford and Amanda, currently aged 54 and 45 respectively, were married on 1 February 1998. Clifford is a higherrate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.Clifford moved into Amanda’s house in London on the day they were married. Clifford’s own house in Oxford, wherehe had lived since acquiring it for ￡129,400 on 1 August 1996, has been empty since that date although he andAmanda have used it when visiting friends. Clifford has been offered ￡284,950 for the Oxford house and has decidedthat it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house anda part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His totalsales proceeds will be higher if he sells the property in this way.Amanda received the following income from quoted investments in 2006/07:￡Dividends in respect of quoted trading company shares 1,395Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlorda premium of ￡6,900 and also pays rent of ￡2,100 per month. On 1 June 2006 Amanda granted a nine yearsub-lease of the property. She received a premium of ￡14,700 and receives rent of ￡2,100 per month.On 1 September 2006 Amanda gave quoted shares with a value of ￡2,200 to a registered charity. She paid broker’sfees of ￡115 in respect of the gift.Amanda began working for Shearer plc, a quoted company, on 1 June 2006 having had a two year break from hercareer. She earns an annual salary of ￡38,600 and was paid a bonus of ￡5,750 in August 2006 for agreeing tocome and work for the company. On 1 August 2006 Amanda was provided with a fully expensed company car,including the provision of private petrol, which had a list price when new of ￡23,400 and a CO2 emissions rate of187 grams per kilometre. Amanda is required to pay Shearer plc ￡22 per month in respect of the private use of thecar. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business milesduring this two month period and was paid 34 pence per mile. Amanda had PAYE of ￡6,785 deducted from her grosssalary in the tax year 2006/07.After working for Shearer plc for a full year, Amanda becomes entitled to the following additional benefits:– The opportunity to purchase a large number of shares in Shearer plc on 1 July 2007 for ￡3·30 per share. It isanticipated that the share price on that day will be at least ￡7·50 per share. The company will make an interestfreeloan to Amanda equal to the cost of the shares to be repaid in two years.– Exclusive free use of the company sailing boat for one week in August 2007. The sailing boat was purchased byShearer plc in January 2005 for use by its senior employees and costs the company ￡1,400 a week in respectof its crew and other running expenses.Required:(a) (i) Calculate Clifford’s capital gains tax liability for the tax year 2007/08 on the assumption that the Oxfordhouse together with its entire garden is sold on 31 July 2007 for ￡284,950. Comment on the relevanceto your calculations of the size of the garden; (5 marks)
5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associatedcompanies. 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 unconnectedcompany, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectivelyand 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 thecompany. 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 thesale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for thepurposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 waspurchased 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 aportfolio of UK quoted company shares, as follows:Office buildingThe 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 ofcommercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendarquarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August2007 to 31 December 2007 is expected to be:￡Loan interest payable to UK bank 16,000Building maintenance costs 7,500Share portfolioShares would be purchased for the amount of the proceeds from the sale of the business with no need for furtherloan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, afterindexation 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) onwhich Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.(2 marks)
INTERNATIONAL TRANSPORTATION Transportation plays an important part in international business because goods produced have to be delivered to the buyers abroad, and the delivery of goods is to be made possible by transportayion services. Goods are carried by several means of transportation - on road or rail, by sea or air.And in recent years,combined transportation which is a road-sea-rail carriage has appeared. With the expansion of international trade, the container service has become popular. The use of containers provides a highly effective form. of transportation by road, rail and sea. Basically, about 98% of world trade is carried out by sea transportation.Besides transportation by sea, road, or rail, nowadays in order to speed up delivery, carriage by air has also become popular.1. Transportation plays an important part in international business because goods produced have to be sent to everywhere in the world.()2. Usually goods are carried by many ways of transportation.()3. In recent years, combined transportation which is a road-sea-rail carriage appeared.()4. With the expansion of international trade, the container service has become popular.()5. The use of containers gives a very helpful method of transportation by air.()
— Were all three people in the car injured in the accident?— No, ______ only the two passengers who got hurt. A there isB it wereC there wasD it was
听力原文：W: Why is the bill of lading so important?M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.Q: Which is one of the functions of a bill of lading but not mentioned in the conversation?(18)A．The receipt of the goods given by the ship master.B．The evidence of the terms of the contract of carriage.C．The evidence of the shipment of goods.D．The evidence that the holder of it has the property in the goods.
根据文章内容进行判断，正确写“T”错误写“F”International TransportTransport plays an important part in international business because goods produced have to be delivered to the buyers abroad, and the delivery of goods is to be made possible by transport services. Goods are carried by several means of transport-on road or rail, by sea or air. And in recent years, combined transport which is a road-sea-rail carriage appeared.With the expansion of international trade, the container service has become popular. The use of containers provides a highly effective form. of transport by road, rail and sea. Basically, about 98% of world trade is carried out by sea· transport. Besides transport by sea, road, or rail, nowadays in order to speed up delivery, carriage by air has also become popular.()26. Transport plays an important part in international business because goods produced have to be sent to everywhere in the world.()27. In recent years, combined transport which is a road-sea-rail carriage appeared.()28. With the expansion of international trade, the combined transport service has become popular.()29. The use of containers gives a very helpful method of transport.()30. Today carriage by air has become popular because it can speed up delivery.
Making water rapidly in all holds，all passengers and crew were ordered on deck ________ and all boats were lowered to rail．A.in life jacketsB.with life jacketsC.with life jackets onD.putting on life jackets
Most covered lifeboats will right themselves after capsizing if the ______.A.lower ballast tanks are filled with waterB.sea anchor is deployed to windwardC.fuel tanks are not less than half fullD.passengers are strapped to their seats
Text 1 The cost of supporting new windfarms and nuclear power stations to meet the UK's carbon targets will add nearly￡100 to the average household energy bill by the end of the next decade,according to a govemment adviser.But the Committee on Climate Change said it expected the increase to be more than offset by savings as people switched to more efficient fridge freezers,LED bulbs and better boilers.The committee,a body of experts set up under the Climate Change Act to advise the government,found that a rise of~105,or 9%,to the average~1,160 dual fuel bill in 2016 was down to green policies.These included subsidies for windfarms and solar power through schemes such as the Renewables Ob/igation.A report by the committee predicts that meeting the UK's carbon targets would see the cost of the subsidies rise to￡200 0f an average bill of￡1,350 by 2030.However,other factors were involved in the net increase.The committee also calculated that rising wholesale energy costs and other issues will add more than￡200 a year to bills,while an ongoing switch to more energy-efficient appliances and gadgets is expected to save￡150.Matthew Bell,chief executive of the committee,told The Guardian that he thought it was worth spending the money on climate policies.“The reason we're acting to reduce our emissions is climate change poses real risks,real risks to the UK as well as round the world."The cost was relatively modest,he said,adding:"What our analysis says quite clearly is that as a proportion of total energy costs,climate costs are a small minority portion.The vast majority of your energy bill is accounted by other things,like wholesale costs and transmission costs."Some of the energy companies,such as German-owned E.ON,laid the blame for the rises partly on the cost of supporting green policies.But the Committee on Climate Change said that such policies had in fact saved￡290 a year off the average household energy bill between 2008 and 2016,because they had encouraged a shifi to A-rated fridge freezers,condensing boilers and a swing away from old time lightbulbs to energy-saving ones.Bell said that future progress on more energy-efficient appliances was slowing slightly,but there was still potential for huge savings."We're still seeing only l%oflighting being LEDs.And what we've not factored in at all is what IT will do for how we manage energy in our homes,"24.According to Paragraph 6,green policies can reduce cost in that they hadA.oriented energy consumers to use energy more efficiently.B.prohibited the use oflightbulbs.C.pushed household to consume less energy.D.accused some energy companies oftheir misconduct.
共用题干第一篇Storms Sink ShipsRescuers have found the bodies of over 130 people killed in two ferry disasters in Bangladesh.The accidents happened during a storm that hit the country on April 21.Hundreds more are missing or feared dead.The two ferries sank in different rivers near the capital city of Dhaka as strong winds and rain hit the South Asian country.The government has since banned all ferries and other boats from travelling at night during the April-May stormy season.One of the ferries,MV Mitali,was carrying far more people than it was supposed to.About 400 passengers fitted into a space made for just 300,police said.The second ferry carried about 100 passengers."The number of deaths is certain to rise,"said an official in charge of the rescue work."No one really knows how many people were on board the ferry or how many of them survived."Ferries in Bangladesh don't always keep passenger lists,making it difficult to determine the exact number of people on board.Besides the ferry accidents,at least 40 people were killed and 400 injured by lightning strikes,falling houses and trees and the sinking of small boats.Storms are common this time of year in Bangladesh,as are boating accidents.Ferry disasters take away hundreds of lives every year in a nation of 130 million people.Officials blame these river accidents on a lack of safety measures,too many passengers in boats and not enough checks on weather conditions.Ferries are a common means of transport in Bangladesh.It is a country covered by about 230 rivers.Some 20, 000 ferries use the nation's waterways（水路）every year.And many of them are dangerously overcrowded（过度拥挤）.Since 1977,more than 3,000 people have died in some 260 boating accidents.How many people have been found dead in the two ferry disasters?A:More than 130.B:Over3,000.C:About 400.D:At least 40.
Traveling from Britain to any other part of the world may cost you less than ￡100.A.RightB.WrongC.Not mentioned
共用题干第一篇Storms Sink ShipsRescuers have found the bodies of over 130 people killed in two ferry disasters in Bangladesh.The accidents happened during a storm that hit the country on April 21.Hundreds more are missing or feared dead.The two ferries sank in different rivers near the capital city of Dhaka as strong winds and rain hit the South Asian country.The government has since banned all ferries and other boats from travelling at night during the April-May stormy season.One of the ferries,MV Mitali,was carrying far more people than it was supposed to.About 400 passengers fitted into a space made for just 300,police said.The second ferry carried about 100 passengers."The number of deaths is certain to rise,"said an official in charge of the rescue work."No one really knows how many people were on board the ferry or how many of them survived."Ferries in Bangladesh don't always keep passenger lists,making it difficult to determine the exact number of people on board.Besides the ferry accidents,at least 40 people were killed and 400 injured by lightning strikes,falling houses and trees and the sinking of small boats.Storms are common this time of year in Bangladesh,as are boating accidents.Ferry disasters take away hundreds of lives every year in a nation of 130 million people.Officials blame these river accidents on a lack of safety measures,too many passengers in boats and not enough checks on weather conditions.Ferries are a common means of transport in Bangladesh.It is a country covered by about 230 rivers.Some 20, 000 ferries use the nation's waterways（水路）every year.And many of them are dangerously overcrowded（过度拥挤）.Since 1977,more than 3,000 people have died in some 260 boating accidents.How many passengers was MV Mitali designed to carry?A:440.B:100.C:400.D:300.
共用题干第一篇Storms Sink ShipsRescuers have found the bodies of over 130 people killed in two ferry disasters in Bangladesh.The accidents happened during a storm that hit the country on April 21.Hundreds more are missing or feared dead.The two ferries sank in different rivers near the capital city of Dhaka as strong winds and rain hit the South Asian country.The government has since banned all ferries and other boats from travelling at night during the April-May stormy season.One of the ferries,MV Mitali,was carrying far more people than it was supposed to.About 400 passengers fitted into a space made for just 300,police said.The second ferry carried about 100 passengers."The number of deaths is certain to rise,"said an official in charge of the rescue work."No one really knows how many people were on board the ferry or how many of them survived."Ferries in Bangladesh don't always keep passenger lists,making it difficult to determine the exact number of people on board.Besides the ferry accidents,at least 40 people were killed and 400 injured by lightning strikes,falling houses and trees and the sinking of small boats.Storms are common this time of year in Bangladesh,as are boating accidents.Ferry disasters take away hundreds of lives every year in a nation of 130 million people.Officials blame these river accidents on a lack of safety measures,too many passengers in boats and not enough checks on weather conditions.Ferries are a common means of transport in Bangladesh.It is a country covered by about 230 rivers.Some 20, 000 ferries use the nation's waterways（水路）every year.And many of them are dangerously overcrowded（过度拥挤）.Since 1977,more than 3,000 people have died in some 260 boating accidents.Which of the following statements is NOT true of the two ferry disasters?A:They traveled during the April-May stormy season.B:They sank on April 21.C:The exact number of deaths could be easily determined.D:They sank somewhere near Dhaka.
How many seats in the House of Commons should a party hold at least in order to win the election?
nternational Transport Transport plays an important part in international business because goods produced have to be delivered to the buyers abroad, and the delivery of goods is to be made possible by transport services. Goods are carried by several means of transport on road or rail, by sea or air. And in recent years, combined transport which is a road-sea-rail carriage appeared. With the expansion of international trade, the container service has become popular. The use of containers provides a , highly effective form of transport . by road, rail and sea, Basically , orabout 98% of world trade is carried out by sea transport.Besides transport by sea, road, or rail, nowadays in order to speed up delivery, carriage by air international has also become popular. In recent years,combined transport which is aroad-sea-railcarriageappeared.
The basic functions of a bill of lading is (are)（）.A、a receipt for the goods which evidences the taking-over or loading by the carrierB、an evidence of contract of carriage between the carrier and the shipper.C、a document of title to goods.D、All of the above.
What types of orders are exempt from using the IPCC Express Configuration and Ordering Tool? （）A、orders for coresident deployments B、orders for adding more seats C、orders for upgrading from standard D、orders with less than five seats E、all orders require using the IPCC Express Configuration and Ordering Tool
问答题The cost of hiring a private rail carriage is shared equally by all the passengers who paid an exact number of pounds which was less than ￡100 each. The carriage has seats for 50 passengers and the total bill amounts to ￡1887. How many seats were not occupied?
问答题How many seats in the House of Commons should a party hold at least in order to win the election?
单选题If r life boats can carry p passengers, how many life boats are needed to carry m passengers?Arm/pBpr/mCprmDpm/rEm/rp
单选题How much did the computer game cost?A￡24B￡30C￡48