We()you for 500 sets Sewing Machines at￡50onCIF Lagos basis() June/July shipment.A、offer,onB、quote,forC、offer,inD、offer,for
We()you for 500 sets Sewing Machines at￡50onCIF Lagos basis() June/July shipment.
A、offer,on
B、quote,for
C、offer,in
D、offer,for
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11 The following information is available for Orset, a sole trader who does not keep full accounting records:$Inventory 1 July 2004 138,60030 June 2005 149,100Purchases for year ended 30 June 2005 716,100Orset makes a standard gross profit of 30 per cent on sales.Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?A $2,352,000B $1,038,000C $917,280D $1,008,000
24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:1 Bank charges of $200 have not been entered in the cash book.2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.Based on this information, what was the cash book balance BEFORE any adjustments?A $43,100 overdrawnB $16,900 overdrawnC $60,300 overdrawnD $34,100 overdrawn
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)
2 Assume that today’s date is 1 July 2005.Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, hehas forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.Jan’s salary from 1 May 2004 was ￡74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list priceof ￡42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Freepetrol is provided by the company. Jan has other taxable benefits amounting to ￡3,965.Jan’s other 2004/05 income comprises:￡Dividend income from UK companies (cash received) 3,240Interest received on an ISA account 230Interest received on a UK bank account 740Interest remitted from an offshore account (net of 15% withholding tax) 5,100Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598The total interest arising on the offshore account was ￡9,000 (gross). In addition, Jan has not remitted otherPortuguese rental income arising in the year, totalling a further ￡1,500 (gross).Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a houseto buy. The accommodation would be a two bedroom flat, valued at ￡155,000 with an annual value of ￡6,000. Itwould be made available from 6 August 2005. The company will pay the rent of ￡600 per month for the first sixmonths. All other bills will be paid by Jan.Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. Hehas held these shares since August 1986 when he bought 2,500 shares at ￡4.07 per share. In January 1994, abonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholdershave received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:– 3 shares in Jumper (currently trading at ￡3.55 per share) for every 5 shares in Gilet, and– 25p cash per shareRequired:(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
3 The Stiletto Partnership consisted of three partners, Clint, Ben and Amy, who shared the profits of the businessequally. On 28 February 2007 the partners sold the business to Razor Ltd, in exchange for shares in Razor Ltd, witheach former partner owning one third of the new company.The recent, tax adjusted, trading profits of the Stiletto Partnership have been as follows:￡Year ended 30 June 2006 92,1241 July 2006 to 28 February 2007 81,795Clint, who was 65 on 5 October 2006, retired when the business was sold to Razor Ltd. He is now suggesting thatif the sale of the partnership, and his retirement, had been delayed until 30 April 2007, his total tax liability wouldhave been reduced. Clint’s only other income is gross pension income of ￡6,100 per year, which he began receivingin the tax year 2005/06. Clint did not receive any salary or dividends from Razor Ltd. It is estimated that thepartnership’s tax adjusted trading profits for the period from 1 March 2007 to 30 April 2007 would have been￡20,760. Clint has overlap profits of ￡14,250 brought forward from when the partnership began trading.Razor Ltd manufactures industrial cutting tools. On 1 July 2007, Razor Ltd will subscribe for the whole of the ordinaryshare capital of Cutlass Inc, a company newly incorporated in the country of Sharpenia. It is intended that CutlassInc will purchase partly finished tools from Razor Ltd and customise them in Sharpenia. It is anticipated that CutlassInc’s annual profits chargeable to corporation tax will be approximately ￡120,000.Ben and Amy will be the directors of Cutlass Inc, although Ben will not be involved in the company’s business on aday-to-day basis. Amy intends to spend one or two weeks each month in the country of Sharpenia looking after thecompany’s affairs. The remainder of her time will be spent in the UK. Amy has employment contracts with both RazorLtd and Cutlass Inc and her duties for Cutlass Inc will be carried out wholly in Sharpenia. Cutlass Inc will pay forAmy’s flights to and from Sharpenia and for her husband and baby to visit her there twice a year. Amy is currentlyUK resident and ordinarily resident.The system of income tax and corporation tax in the country of Sharpenia is broadly similar to that in the UK althoughthe rate of corporation tax is 38% regardless of the level of profits. There is a double tax treaty between the UK andSharpenia based on the OECD model treaty. The clause in the treaty dealing with company residency states that acompany resident in both countries under domestic law will be regarded under the treaty as being resident only in thecountry where it is effectively managed and controlled. Sharpenia is not a member of the European Union.Required:(a) (i) Calculate Clint’s taxable trading profits for the tax years 2006/07 and 2007/08 for both of thealternative retirement dates (28 February 2007 and 30 April 2007). (3 marks)
根据以下材料，回答Charles Blackman: Alice in WonderlandAn Exhibition at the National Gallery ofVictoria (NGV), Australia10 June-12 AugustVenue The Ian Potter CentreAdmission Free entryCharles Blackman is famous for hisbeautiful paintings of dreams. In 1956, he heard for the first time LewisCarroll′ s extraordinary tale of Alice in Wonderland--the story of a Victoriangirl who falls down a rabbit hole, meets a lot of funny characters and experiencesall kinds of things. At that time, Blackman′ s wife was suffering fromprogressive blindness. The story of Alice moving through the strangesituations, often disheartened by various events, was similar to his wife′ sexperiences. It also reflected so much of his own life. All this contributed tothe completion of the Alice in Wonderland paintings.Illustrator WorkshopGo straight to the experts for anintroductory course in book illustration. The course includes an introductionto the process of illustration and its techniques, workshop exercise and groupprojects.Dates Sunday 17 June & Sunday 5 Aug.10a.m.--1 p.m.Venue Gas Works Arts ParkWonderful WorldCelebrate the exhibition and Children′ sBook Week with special activities just for the day, including a special visitfrom Alice and the White Rabbit.Date Sunday 24 June,11 a.m. --4 p.m.Venue Exhibition Space, Level 3Topsy-TurvyVisit the exhibition or discover wonderfulcuriosities in artworks in the NGV Collection and make a magic world in a box.Alice and the White Rabbit will be with you. Walt Disney′ s Alice in Wonderlandwill be screened.Dates Sunday 8,15,22,29 July, and Tuesday24--Friday 27 July,12 noon--3 p.m.Venue Theatre, NGV AustraliaDrawing WorkshopDistortions of scale (比例失真) can make artworks strange but interesting. Find out how CharlesBlackman distorted scale in his paintings to create a curious world. Thenexperiment with scale in your own drawings. More information upon booking.Date Friday 27 July,10:30 a.m.--3 p.m.Venue Foyer, Level 3 Charles Blackman′ s paintingscome from ___________A.his admiration for Lewis CarrollB.his dream of becoming a famous artistC.his wish to express his own feelingsD.his eagerness to cure his wife' sillness
UniProt数据库中登录号Q9BRW0蛋白质，其最新更新日期是（）。A．June 1，2001B．July 1，2014C．May 8，2019D．June 8，2019