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)
4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her first
pension 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 pension
contributions 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 minimise
the 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 pension
contributions 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)
相关考题：
Anna is our only daughter. My wife and I have two sons, and Anna is the youngest in the family, but she's twenty-five now. Anna was not well when she was little. It was a very worrying time and she stayed at home a lot. She was seen first by the local doctors, and then she was sent to a specialist in Cardiff where she was diagnosed as diabetic. It was my wife who mainly took care of her then. I am not very good at looking after little children. I suppose I am a bit traditional in that way. But when she grew up a bit, we spent a lot of time together. We loved walking and talking and discussing life. We still love it today. We get on very well. Although she looks like me (tall, dark hair, dark eyes and dark skin), she takes after her mother: she is artistic and musical, and like her mother she's attractive. She loves looking after animals - she has two dogs, three cats and a goat. She lives in a little house in the country. I like animals too. I like riding and hunting, but Anna hates hunting. She thinks it's cruel. We discuss it a lot. She is quiet and a bit shy with strangers. I am more outgoing and I love meeting new people. But she's not boring - actually, she's very funny. She always has lots of stories of her life in the country. She's an art and music teacher in a little village school. She is very good-natured. Anna says we brought her up well, and she's going to bring her children up to be honest and loyal. But I think she was easy to bring up. I don't remember ever telling her off.1.According to the passage, when Anna was a child, she ().2. It can be inferred from the passage the author thinks looking after little children is ().3. What does 'take after' mean in the first sentence of Para. 2?4. My daughter and I have little in common in terms of ().5. From the passage, we can see the author's description of his daughter is ().(1).A、got an illnessB、was very queerC、didn't look like the author(2).A、his advantageB、mainly a woman's responsibilityC、really enjoyable(3).A、look afterB、be different fromC、look like(4).A、loving walking and talkingB、characterC、loving animals(5).A、affectionateB、humorousC、critical
Last week Polly decided to give up her job. She is fed up with it, she finds it boring and she wants to change her career. Her employers, 慙ucky Shops? are not too bad. They give her quite good benefits, such as free lunches and paid holidays, but she does not get on with her boss. Her salary is quite good, but, because she is not happy, she wants to look for something else. Last Saturday she talked about it with David and Xiaoyan. They agreed with her. They said she should resign and try another career, so she took action. She looked at advertisements in the paper and picked out three jobs that looked interesting. She had to write out her CV to apply for a job, and she did that on Wednesday evening. Xiaoyan helped her with it. She has a lot of experience of selling and good business training but is worried about her lack of experience in some areas.(1). Polly has decided to ask for a higher salary.A、 RightB、Wrong(2). She doesn’t like her boss.A、 RightB、Wrong(3). Her friends agreed that she should resign.A、 RightB、Wrong(4). She has experience of teaching.A、 RightB、Wrong(5). She’s worried about her lack of experience in some areas.A、 RightB、Wrong
Mary has just returned to the USA after studying in England for three years. She decided to study at a British university rather than an American one because her mother is from England and she wanted to get to know her mother抯 family better. She studied English Literature at Goldsmiths?College, which is in London. She lived with her grandmother while she was studying. The college was recommended by a friend抯 brother who had studied in England for his MBA. Mary told her friends that she was going to return to Europe to work because she had enjoyed her time in England so much.(1). Mary is now in ().A、 EnglandB、FranceC、the USA(2). She studied at () university.A、a ChineseB、an AmericanC、a British(3). Most probably, her grandmother ().A、 worked in the collegeB、lived in LondonC、studied English Literature(4). Her friend’s brother recommended her to ().A、 study in the collegeB、study for her MBAC、work for his company(5). Mary would return to Europe to ().A、 studyB、spend her holidayC、work
BWhen Mary Moore began her high school in 1951, her mother told her, "Be sure and take a typing course so when this show business thing doesn't work out, you'll have something to rely on." Mary responded in typical teenage fashion. From that moment on, "the very last thing I ever thought about doing was taking a typing course," she recalls.The show business thing worked out, of course. In her career, Mary won many awards. Only recently, when she began to write Growing Up Again, did she regret ignoring her morn," I don't know how to use a computer," she admits.Unlike her 1995 autobiography, After All, her second book is less about life as anaward-winning actress and more about living with diabetes (糖尿病). All the money from the book is intended for the Juvenile Diabetes Research Foundation (JDRF), an organization she serves as international chairman. "I felt there was a need for a book like this," she says."I didn't want to lecture, but I wanted other diabetics to know that things get better when we're self-controlled and do our part in managing the disease."But she hasn't always practiced what she teaches. In her book, she describes that awful day, almost 40 years ago, when she received two pieces of life-changing news. First, she had lost the baby she was carrying, and second, tests showed that she had diabetes. In a childlike act, she left the hospital and treated herself to a box of doughnuts (甜甜圈). Years would pass before she realized she had to grow up--again---and take control of her diabetes, not let it control her. Only then did she kick her three-pack-a-day cigarette habit, overcome her addiction to alcohol, and begin to follow a balanced diet.Although her disease has affected her eyesight and forced her to the sidelines of the dance floor, she refuses to fall into self-pity. "Everybody on earth can ask, 'why me?' about something or other," she insists. "It doesn't do any good. No one is immune (免疫的) to heartache, pain, and disappointments. Sometimes we can make things better by helping others. I've come to realize the importance of that as I've grown up this second time. I want to speak out and be as helpful as I can be."61. Why did Mary feel regretful?A. She didn't achieve her ambition.B. She didn't take care of her mother.C. She didn't complete her high school.D. She didn't follow her mother's advice.
Mother wanted to be a good provider, a role she _____ since her marriage to Father.A.shouldersB.shoulderedC.is shoulderingD.has been shouldering
As my mother has been separated from her parents for forty years, she ()information of them. A、run out ofB、run short ofC、is short ofD、is short
The Extended FamilyMrs Sharp, a large, red-faced woman in her late sixties, has lived in Greenleas, a 'new town' in the countryside outside London, since 1958. Before that she lived in Bethnal Green, an area of inner London. She was moved to Greenleas by the local authorities when her old house was demolished.She came from a large family with six girls and two boys, and she grew up among brothers, sisters, uncles, aunts, grandparents and cousins. When she married her boyfriend from school at eighteen, they went on living with her parents, and her first child was brought up more by her mother than by herself, because she always worked.As the family grew, they moved out of their parents' house to a flat. It was in the next street, and their life was still that of the extended family. "All my family used to live around Denby Street," said Mrs Sharp, "and we were always in and out of each other's houses." When she went to the shops, she used to call in on her mother to see if she wanted anything. Every day she would visit one sister or another and see a nephew or niece at the corner shop or in the market."You always knew 90% of the people you saw in the street everyday, either they were related to you or you were at school with them," she said.When her babies were born (she had two sons and a daughter), she said, "All my sisters and neighbours would help – they used to come and make a cup of tea, or help in some other way." And every Saturday night there was a family party. It was at Mrs Sharp's mother's house. "Of course we all know each other very well. You have to learn to get on with each other. I had one neighbour who was always poking her nose into our business. She was forever asking questions and gossiping. But you had to put up with everyone, whatever they were like."1.Why did Mrs. Sharp have to move to Greenleas? ()A.Because she had to work there.B.Because she didn’t like the old place at all.C.Because her house in the downtown area was knocked down.2.When she got married, she lived ______.A.together with her parents all the timeB.together with her parents for some timeC.far away from her parents’ house3.Why did she know so many people? ()A.Because she was easy going.B.Because they were either her relatives or schoolmates.C.Because she was good at making friends with people.4.The sentence “I had one neighbour who was always poking her nose into our business.” in the last Para. means ______.A.I had one neighbour who was always warm-hearted.B.I had one neighbour who was always ready to help us.C.I had one neighbour who always showed her interests in our private affairs.5.What does this passage mainly deal with? ()A.What the extended family is like.B.The relationship between Mrs Sharp and her neighbour.C.How Mrs Sharp brings her children up.
Linda, what’s wrong with your grandmother?().A、 She is not retiredB、 She hurt her leg.C、 She got a new house.
Mary has just returned to the USA after studying in England far three years. She decided to study at a British university rather than an American one because her mother is from England and she wanted to get to know her mother，s family better. She studied English Literature at Goldsmiths’College，which is in London. She lived with her grandmother while she was studying. The college was recommended by a friend's brotherwho had studied in England for his MBA. Mary told her friends that she was going to return to Europe to work because she had enjoyed her time in England so much.1. Mary is now in___A.EnglandB.the USAC.France2. She studied at___untverstty.A.a BritishB.an AmericanC.a Chinese3. Mast probably, her grandmother_________A. worked in the collegeB. studied English LiteratureC. lived in London4. Her friend's brother recommended her to________A. study for her MBAB. study in the collegeC. work for his company5. Mary would return to Europe to_.A. studyB. spend her holidayC. work
Last week Polly decided to give up her job. She is fed up with it, she finds it boring and she wants to change her career. Her employers,‘Lucky Shops'，are not too bad. They give her quite good benefits，such as free lunches and paid holidays, but she does not get on with her boss. Her salary is quite goad, but，because she is not happy, she wants to lank far something else. Last Saturday she talked about it with David and Xiaoyan. They agreed with her. They said she should resign and try another career, so she took action. She lacked at advertisements in the paper and picked out three jabs that looked interesting. She had to write out her GV to apply for a jab, and she did that an Wednesday evening. Xiaayan helped her with it. She has a lot of experience of selling and goad business training but is worried about her lack of experience in some areas.1. Polly has decided to ask for a higher salary.A. RightB. Wrong2. She doesn't like her bass.A. RightB. Wrong3. Her friends agreed that she should resign.A. RightB. Wrong4. She has no experience of selling.A. RightB. Wrong5. She's worried about her lack of experience in same areas.A. RightB. Wrong
BRachel’s mother，Ruth， has a busy and interesting life． Ruth usually wakes up at 6:30 am． Then she likes to lie in bed for a while and drink coffee． After about half an hour， she gets up and goes outside to work on the trees and flowers around the apart-ment． At about 8:00 she comes back inside and takes a shower． She then dresses and goes to exercise with her friends． When she finishes her exercise， She goes shopping．She comes home at around 10: 30，cleans the house and cooks lunch． From 12:00 to 12:30，she eats lunch with her husband， Shuka． She then teaches the piano， the organ （风琴），and the accordion(手风琴)lessons to her students， until 7:30 in the evening．when she finishes， she eats dinner with her husband． In the evening， she likes to play cards or go dancing． At about 11:30 pm， she and her husband usually go to bed．根据短文内容判断正(T)误(F)。( )26． After she wakes up， Ruth gets up at once．
共用题干第三篇Karen Rusa was a 30-year-old woman and the mother of four children. For the past several months Karen had been experiencing repetitive thoughts that centered around her children's safety. She frequently found herself imagining that a serious accident had occurred;she was unable to put these thoughts out of her mind.On one such occasion she imagined that her son,Alan,had broken his leg playing football at school. There was no reason to believe that an accident had occurred,but she kept thinking about the possibility until she finally called the school to see if Alan was all right. Even after receiving their assurance that he had not been hurt,she described herself as being somewhat surprised when he later arrived home unharmed.Karen also noted that her daily routine was seriously hampered by an extensive series of counting work that she performed throughout each day.Specific numbers come to have a special meaning to her;she found that her preoccupation with these numbers was interfering with her ability to perform everyday activities.One example was grocery shopping. Karen believed that if she selected the first item,some dreadful thing would happen to her first child, if she selected the second item,some unknown disaster wonld fall on her second child, and so on for the four children.Karen's preoccupation with numbers extended to other activities, most notable the pattern in which she smoked cigarettes and drank coffee.If she had one cigarette, she believed that she had to smoke at least four in a row or one of her children would be harmed in some way. If she drank one cup of coffee,she felt compelled to drink four. Karen acknowledged the unreasonableness of these rules,but,nevertheless,maintained that she felt more comfortable,when she observed them earnestly.When she was occasionally in too great a hurry to observe these rules, she experienced considerable anxiety in the form of a subjective feeling of dread and fear. She described herself as tense,uneasy and unable to relax during these periods.Which of the following solutions could most probably cure Karen of the illness?A:Her children were all right. B:She stopped counting numbers.C:She consulted a psychoanalyst. D:She quit smoking.
共用题干第三篇Karen Rusa was a 30-year-old woman and the mother of four children. For the past several months Karen had been experiencing repetitive thoughts that centered around her children's safety. She frequently found herself imagining that a serious accident had occurred;she was unable to put these thoughts out of her mind.On one such occasion she imagined that her son,Alan,had broken his leg playing football at school. There was no reason to believe that an accident had occurred,but she kept thinking about the possibility until she finally called the school to see if Alan was all right. Even after receiving their assurance that he had not been hurt,she described herself as being somewhat surprised when he later arrived home unharmed.Karen also noted that her daily routine was seriously hampered by an extensive series of counting work that she performed throughout each day.Specific numbers come to have a special meaning to her;she found that her preoccupation with these numbers was interfering with her ability to perform everyday activities.One example was grocery shopping. Karen believed that if she selected the first item,some dreadful thing would happen to her first child, if she selected the second item,some unknown disaster wonld fall on her second child, and so on for the four children.Karen's preoccupation with numbers extended to other activities, most notable the pattern in which she smoked cigarettes and drank coffee.If she had one cigarette, she believed that she had to smoke at least four in a row or one of her children would be harmed in some way. If she drank one cup of coffee,she felt compelled to drink four. Karen acknowledged the unreasonableness of these rules,but,nevertheless,maintained that she felt more comfortable,when she observed them earnestly.When she was occasionally in too great a hurry to observe these rules, she experienced considerable anxiety in the form of a subjective feeling of dread and fear. She described herself as tense,uneasy and unable to relax during these periods.Which of the following inferences is most probably true according to the passage?A:When Karen was in a great hurry to smoke,she would feel much anxiety.B:If she selected the fourth item on the shelf in a group,the fourth child must experience some unknown disaster.C:Drinking four cups of coffee would make Karen more comfortable than drinking two cups.D:Karen was a mother of four sons.
I've loved my mother's desk since I was just tall enough to see above the top of it as mother sat writing letters. Standing by her chair, looking at the ink bottle, pens, and white paper, I decided that the act of writing must be the more wonderful thing in the world. Years later, during her final illness, mother kept different things for my sister and brother."But the desk," she'd said again, "it's for Elizaheth." I never saw her angry, never saw her cry. I knew she loved me; she showed it in acdou. But as a young girl, I wanted heart-to-heart talks between mother and daughter. They never happened.And a gulf opened between us. I was "too emotional". But she lived "on the surface". As years passed I had my own family. I loved my mother and thanked her for our happy family. I wrote to her in careful words and asked her to let me know in any way she ebose that she did forgive me. I posted the letter and waited for her answer. None came. My hope turned to disappointment, then little interest and, finally, peace-it seemed that nothing happened. I couldn't be sure that the letter had even got to mother. I only knew that I had written it, and l could stop trying to make her into someone she was not. Now the present of her desk told, as she'd never been able to, that she was pleased that writing was my chosen work. I cleaned the desk carefully and found some papers inside--a photo of my father and a one-page letter, folded and refolded many times. Give me an answer, my letter asks, in any way you choose. Mother, you always chose the act that speaks louder than words. What did mother do with her daughter's letter asking forgiveness?A.She had never received the letter.B.For years, she often talked about the letter.C.She didn't forgive her daughter at all in all her life.D.She read the letter again and again till she died.
I've loved my mother's desk since I was just tall enough to see above the top of it as mother sat writing letters. Standing by her chair, looking at the ink bottle, pens, and white paper, I decided that the act of writing must be the more wonderful thing in the world. Years later, during her final illness, mother kept different things for my sister and brother."But the desk," she'd said again, "it's for Elizaheth." I never saw her angry, never saw her cry. I knew she loved me; she showed it in acdou. But as a young girl, I wanted heart-to-heart talks between mother and daughter. They never happened.And a gulf opened between us. I was "too emotional". But she lived "on the surface". As years passed I had my own family. I loved my mother and thanked her for our happy family. I wrote to her in careful words and asked her to let me know in any way she ebose that she did forgive me. I posted the letter and waited for her answer. None came. My hope turned to disappointment, then little interest and, finally, peace-it seemed that nothing happened. I couldn't be sure that the letter had even got to mother. I only knew that I had written it, and l could stop trying to make her into someone she was not. Now the present of her desk told, as she'd never been able to, that she was pleased that writing was my chosen work. I cleaned the desk carefully and found some papers inside--a photo of my father and a one-page letter, folded and refolded many times. Give me an answer, my letter asks, in any way you choose. Mother, you always chose the act that speaks louder than words. The writer began to love her mother's deskA.after mother diedB.before she became a writerC.when she was a childD.when mother gave it to her
What did mother do with her daughter's letter asking forgiveness?__________A.She had never received the letter.B.For years, she often talked about the letter.C.She didn't forgive her daughter at all in all her life.D.She read the letter again and again till she died.
Passage OneAlexia Sloane，a l0一year-old girl，losther sight when she was two following a brain disease But despite her disabilityshe has excelled at languages and is already fluent in English，French，Spanish and Chinese。and is learning German．Now she has experienced her dream job ofworking as an interpreter after East of EnglandMEP(欧盟议员)Robert Sturdy invited her to theparliament building in Brussels，thus becoming theyoungest interpreter to work at the European Parliament．“She was given a special permit to get intothe building，wherethere is usually a minimum age requirement of l4．andsat in a booth listening and interpreting，”saidher mother，Isabelle．“The otherinterpreters were amazed at how well shedid as the debate was quite complicated and many ofthe words were rather technical．”Alexia has been tri-lingual since birth asher mother，a teacher，is half French and half Spanish，while herfather，Richard，is English．She started talking and communicating in all three languages beforeshe lost her sight but adapted quickly to her blindness．By the age of four，she was reading andwriting in Braille(盲文)．When shewas six。Alexia began to learn Chinese．The girl is now learning German at school in Cambridge．Alexia has been longing to be aninterpreter since she was six and she chose to go to theEuropean Parliament as her prize when she won a young achiever of the year award．She asked if she could shadow interpreters and Mr．Sturdy agreed to take her along as his guest．Alexia worked with the head of interpreting and had a real taste of lire in parliament．“It was fantastic and lm absolutely determined now to become aninterpreter，she saidThe tone of the passage can be bestdescribed asA.CriticalB.admiringC.UnderstandingD.doubtful
Laura was married for 6 months．Her husband was using drugs．She didn't want her son or her unborn baby to live that way,but she was afraid to ask her husband to leave．She left him a note instead．After reading the note,Laura's husband waited for her to come home and then beat her and her son.Laura had little education and she never had a good paying job．She was ashamed to ask for help from the police,courts or women's shelters．Sometimes her husband was very nice to her．She decided to try harder so her children could have a home and a father．Laura joined a church and told a priest about her problem.But her husband kept using drugs and hurting the family．Finally,she told her husband she loved him,but they should live apart for a while．He beat her again．The priest came over to talk to her．He asked the husband to go out for a while．Laura packed up her things and left home with her son．The next day she lost the baby．Her husband went to jail.Laura got a lot of help from groups that help women who have been beaten．Now she is in college,has her own apartment and works on special projects at a women's shelter．"We got out,and it changed life for me and my child．You can do it．You can break the cycle,"Laura said.Which of the following would be the best title for the passage?A.Husband-Wife RelationshipB.Women's RightsC.Laura's MarriageD.Family Violence
Passage OneAlexia Sloane，a l0一year-old girl，losther sight when she was two following a brain disease But despite her disabilityshe has excelled at languages and is already fluent in English，French，Spanish and Chinese。and is learning German．Now she has experienced her dream job ofworking as an interpreter after East of EnglandMEP(欧盟议员)Robert Sturdy invited her to theparliament building in Brussels，thus becoming theyoungest interpreter to work at the European Parliament．“She was given a special permit to get intothe building，wherethere is usually a minimum age requirement of l4．andsat in a booth listening and interpreting，”saidher mother，Isabelle．“The otherinterpreters were amazed at how well shedid as the debate was quite complicated and many ofthe words were rather technical．”Alexia has been tri-lingual since birth asher mother，a teacher，is half French and half Spanish，while herfather，Richard，is English．She started talking and communicating in all three languages beforeshe lost her sight but adapted quickly to her blindness．By the age of four，she was reading andwriting in Braille(盲文)．When shewas six。Alexia began to learn Chinese．The girl is now learning German at school in Cambridge．Alexia has been longing to be aninterpreter since she was six and she chose to go to theEuropean Parliament as her prize when she won a young achiever of the year award．She asked if she could shadow interpreters and Mr．Sturdy agreed to take her along as his guest．Alexia worked with the head of interpreting and had a real taste of lire in parliament．“It was fantastic and lm absolutely determined now to become aninterpreter，she saidWhatdoes the passage tell about Alexia Sloane?A.She isvery proud of her parents．B.She has learned five foreign languages．C.She is aquick learner of languages．D.She has difficulties with languagelearning.
共用题干第一篇Britain's Solo SailorEllen MacArthur started sailing when she was eight,going out on sailing trips with her aunt.She loved it so much that she saved her money for three years to buy her first small sailing boat.When she was 18,she sailed alone around Britain and won the"Young Sailor of the Year"award.But Ellen really became famous in 2001.Aged only 24,she was one of the only two women who entered the Vendee Globe round the world solo race,which lasted 100 days.Despite many problems,she came second in the race out of 24 competitors and she was given a very warm welcome when she returned.Ambition and determination have always been a big part of Ellen's personality.When she was younger, she lived in a kind of hut（棚屋）for three years while she was trying to get sponsorship to compete in a trans- atlantic race.Then she took a one-way ticket to France,bought a tiny seven meter Class Mini yacht,slept under it while she was repairing it,and then she raced it 4,000 kilometers across the Atlantic in 1997,alone for 33 days.Ellen has had to learn many things,because sailing single-handed means that she has to be her own cap- tamn,electrician,sailmaker,engineer,doctor,journalist,cameraman and cook.She also has to be very ft,and because of the dangers of sleeping for long periods of time while she's in the middle of the ocean,she has trained herself to sleep for about 20 minutes at a time.And she needs courage.Once,In the middle of the ocean,she had to climb the mast（桅杆）of a boat to repair the sails一at four o'clock in the morning,with 100 kph winds blowing around her.It took her many hours to make the repairs;Ellen says:"I was exhausted when I came down.It's hard to describe how it feels to be up there.It's like trying to hold onto a big pole,which for me is just too big to get my arms around,with someone kicking you all the time and trying to shake you off."But in her diary , Ellen also describes moments which make it all worthwhile（值得的）: " A beautiful sunrise started the day,with black clouds slowly lit by the bright yellow sun.I have a very strong feeling of pleasure,being out here on the ocean and having the chance to live this.I just feel lucky to be here."Ellen lived in a kind of hut for three years___________.A:while she was learning how to repair sailsB:while she was trying to get financial support for a raceC:because she was interested in country lifeD:because she was ambitious for the coming race
共用题干第一篇Britain's Solo SailorEllen MacArthur started sailing when she was eight,going out on sailing trips with her aunt.She loved it so much that she saved her money for three years to buy her first small sailing boat.When she was 18,she sailed alone around Britain and won the"Young Sailor of the Year"award.But Ellen really became famous in 2001.Aged only 24,she was one of the only two women who entered the Vendee Globe round the world solo race,which lasted 100 days.Despite many problems,she came second in the race out of 24 competitors and she was given a very warm welcome when she returned.Ambition and determination have always been a big part of Ellen's personality.When she was younger, she lived in a kind of hut（棚屋）for three years while she was trying to get sponsorship to compete in a trans- atlantic race.Then she took a one-way ticket to France,bought a tiny seven meter Class Mini yacht,slept under it while she was repairing it,and then she raced it 4,000 kilometers across the Atlantic in 1997,alone for 33 days.Ellen has had to learn many things,because sailing single-handed means that she has to be her own cap- tamn,electrician,sailmaker,engineer,doctor,journalist,cameraman and cook.She also has to be very ft,and because of the dangers of sleeping for long periods of time while she's in the middle of the ocean,she has trained herself to sleep for about 20 minutes at a time.And she needs courage.Once,In the middle of the ocean,she had to climb the mast（桅杆）of a boat to repair the sails一at four o'clock in the morning,with 100 kph winds blowing around her.It took her many hours to make the repairs;Ellen says:"I was exhausted when I came down.It's hard to describe how it feels to be up there.It's like trying to hold onto a big pole,which for me is just too big to get my arms around,with someone kicking you all the time and trying to shake you off."But in her diary , Ellen also describes moments which make it all worthwhile（值得的）: " A beautiful sunrise started the day,with black clouds slowly lit by the bright yellow sun.I have a very strong feeling of pleasure,being out here on the ocean and having the chance to live this.I just feel lucky to be here."According to Paragraph 4,which of the following statements is NOT true?A:She has trained herself to sleep for about 20 minutes at a time.B:She has to be her own teacher.C:She has to learn to repair sails.D:She has to be very fit.
共用题干第三篇Britain's Solo SailorEllen MacArthur started sailing when she was eight,going out on sailing trips with her aunt.She loved it so much that she saved her money for three years to buy her first small sailing boat. When she was 18,she sailed alone around Britain and won the"Young Sailor of the Year" award.But Ellen really became famous in 2001.Aged only 24,she was one of the only two women who entered the Vendee Globe round the world solo race,which lasted 100 days.Despite many problems,she came second in the race out of 24 competitors and she was given a very warm welcome when she returned.Ambition and determination have always been a big part of Ellen's personality.When she was younger, she lived in a kind of hut（棚屋）for three years while she was trying to get sponsorship to compete in a trails- atlantic race.Then she took a one-way ticket to France,bought a tiny seven meter Class Mini yacht,slept under it while she was repairing it,and then she raced it 4,000 kilometers across the Atlantic in 1997,alone for 33 days.Ellen has had to learn many things,because sailing single一handed means that she has to be her own cap- tamn,electrician,sailmaker,engineer,doctor,journalist,cameraman and cook.She also has to be very fit,and because of the dangers of sleeping for long periods of time while she's in the middle of the ocean,she hastrained herself to sleep for about 20 minutes at a time.And she needs courage. Once,In the middle of the ocean,she had to climb the mast（桅杆）of a boat to repair the sails一at four o'clock in the morning,with 100 kph winds blowing around her. It took her many hours to make the repairs;Ellen says:"I was exhausted when I came down.It's hard to describe how it feels to be up there.It's like trying to hold onto a big pole,which for me is just too big to get my arms around,with someone kicking you all the time and trying to shake you off."But in her diary , Ellen also describes moments which make it all worthwhile（值得的）:" A beautiful sunrise started the day,with black clouds slowly lit by the bright yellow sun.I have a very strong feeling of pleasure,being out here on the ocean and having the chance to live this.I just feel lucky to be here."According to Paragraph 4,which of the following statements is NOT true?A:She has to be her own teacher.B:She has trained herself to sleep for about 20 minutes at a time.C:She has to be very fit.D:She has to learn to repair sails.
共用题干第三篇Britain's Solo SailorEllen MacArthur started sailing when she was eight,going out on sailing trips with her aunt.She loved it so much that she saved her money for three years to buy her first small sailing boat. When she was 18,she sailed alone around Britain and won the"Young Sailor of the Year" award.But Ellen really became famous in 2001.Aged only 24,she was one of the only two women who entered the Vendee Globe round the world solo race,which lasted 100 days.Despite many problems,she came second in the race out of 24 competitors and she was given a very warm welcome when she returned.Ambition and determination have always been a big part of Ellen's personality.When she was younger, she lived in a kind of hut（棚屋）for three years while she was trying to get sponsorship to compete in a trails- atlantic race.Then she took a one-way ticket to France,bought a tiny seven meter Class Mini yacht,slept under it while she was repairing it,and then she raced it 4,000 kilometers across the Atlantic in 1997,alone for 33 days.Ellen has had to learn many things,because sailing single一handed means that she has to be her own cap- tamn,electrician,sailmaker,engineer,doctor,journalist,cameraman and cook.She also has to be very fit,and because of the dangers of sleeping for long periods of time while she's in the middle of the ocean,she hastrained herself to sleep for about 20 minutes at a time.And she needs courage. Once,In the middle of the ocean,she had to climb the mast（桅杆）of a boat to repair the sails一at four o'clock in the morning,with 100 kph winds blowing around her. It took her many hours to make the repairs;Ellen says:"I was exhausted when I came down.It's hard to describe how it feels to be up there.It's like trying to hold onto a big pole,which for me is just too big to get my arms around,with someone kicking you all the time and trying to shake you off."But in her diary , Ellen also describes moments which make it all worthwhile（值得的）:" A beautiful sunrise started the day,with black clouds slowly lit by the bright yellow sun.I have a very strong feeling of pleasure,being out here on the ocean and having the chance to live this.I just feel lucky to be here."Ellen lived in a kind of hut for three years___________. A:because she was interested in country lifeB:because she was ambitious for the coming raceC:while she was learning how to repair sailsD:while she was trying to get financial support for a race
单选题_____ a wrong address, she could riot find her friend's house.AGivingBTo be givenCHaving givenDHaving been given
单选题The writer began to love her mother’s desk _____.Aafter mother diedBbefore she became a writerCwhen she was a childDwhen mother gave it to her