听力原文：M: Do you keep the transferred amount in a special account that I can't control?W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability payments.Q: How often will the balance be used for tax liability payments?(20)A．Every month.B．Every quarter.C．Every year.D．Half a year.
听力原文：M: Do you keep the transferred amount in a special account that I can't control?
W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability payments.
Q: How often will the balance be used for tax liability payments?
(20)
A．Every month.
B．Every quarter.
C．Every year.
D．Half a year.
相关考题：
– () – For individual income tax, it is within the first 7 days.? ? A、What is the deadline for tax declaration?B、What do you mean by taxable services?C、What do you think of the deadline for tax declaration?
– ()– Yes, I will try my best. A、Do you know about business tax?B、What do you think about business tax?C、Can you give me a brief introduction about business tax?
听力原文：M: Well, madam, the first and the most important thing I have to tell you is that there is really nothing seriously wrong with you, physically that is. The analyst' s report shows that basically you are very fit.W: So, why is it that I' m always so nervous... tense... ready to jump on anybody-my husband, children, and colleagues? M: I think your condition has a lot to do with your habits.W: Habits?M: Yes... now tell me, madam, you smoke, don't you?W: Yes, I'm afraid I do, doctor.M: And, very heavily, I imagine.W: Yes, quite heavily.M: What do you eat normally?W: I' m a good eater. Yes, I' d say I'm a good eater. But usually, I don't eat breakfast.M: That' s bad for your health. I think you should get up early and have breakfast. And, another question, do you get up early?W: No, I usually get up at 9: 00 a. m. I get up late because I go to bed too late. I stay up late watching TV till the midnight.M: What sport do you usually do?W: I don't like sports. But sometimes I play cards with some friends, that may be my sport.M: I think, madam, for your health, you' d better change your way of life.The patient, according to the analyst' s report, isA．physically ill.B．mentally ill.C．fit.D．nervous.
听力原文：M: We are having a little party at the weekend. Can you and Tom come?W: That sounds nice. Thank you. But I'll have to check with Tom. I'll tell you tomorrow.Will the woman come to the party?A．Maybe.B．Yes, she will.C．Yes, certainly.D．No, she will not.
(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabelcould further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.(3 marks)The increase in the retail prices index from April 1984 to April 1998 is 84%.You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for theforeseeable future.
(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by investing in unquotedshares and recommend, with reasons, which form. of investment best suits their circumstances. You are notrequired to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout thisquestion
(c) (i) Compute Gloria’s capital gains tax liability for 2006/07 ignoring any claims or elections available toreduce the liability. (3 marks)
(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receiveon incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)
(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in decidingwhich form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) orstamp duty land tax (SDLT) issues. (10 marks)You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.
(b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that allavailable reliefs are claimed. (8 marks)
—You want to know about the value added tax, don’t you?—() A. Yes, you need to introduce it for me.B. Yes, could you give me a brief overview of it?C. Yes, you must tell it to me.
对话理解听力原文：M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest?W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and sometimes you will suffer losses.Q: What does the woman mean?(11)A．Interest rate of a foreign currency is much higher.B．There are risks of losing money sometimes to open a foreign currency account.C．Foreign currencies exchange rates are relatively stable.D．It is advisable to open a foreign currency account.
The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society.Decide if each of the following statements is TRUE (T) or FALSE (F).1. The purpose of the passage is to help people know the tips how to pay less tax.()2. According to the chart, if a person’s monthly is 3600 yuan, he doesn’t need to pay tax.()3. How much income tax a person pays each month depends on how much his/her income is.()4. The underlined word “evade” in the last paragraph means increase.()5. Personal income taxes are included in a government’s revenue.()
听力原文：M: Can I make arrangements to open an automatic transfer account for my income tax payments?W: Yes, of course. But you need to indicate what the regular and special transfers should be and we will automatically debit your account for them each month.Q: What kind of account does the customer want to open?(20)A．A savings account.B．A fixed account.C．A check account.D．An automatic transfer account.
()?Yes, I will try my best.A、 Do you know about business taxB、 Can you give me a brief introduction about business taxC、What do you think about business tax
听力原文：The tax return does not show accrued income.(8)A．The tax return is not shown in the income.B．The income is not accurate in taxation.C．The tax should be returned according to the income.D．The tax return is not in accordance with the income that should be taxed.
听力原文：M: Excuse me, Ms Li. Could you tell me what kind of drawings do you like to make, by cheque or upon presentation of your deposit book?W: I'd prefer to draw by cheque.Q: What account does Ms. Li want to open?(17)A．RMB account.B．A checking account.C．A U.S. dollar account.D．A special account.
听力原文： If you want to invest money at short term, you've got several possibilities: first, a current account. This gives you the possibility of having all your money at your immediate disposal. It also entitles you to a cheque-book. Second, you've got a deposit account, which usually pays about 3. 5% interest, less tax. In that respect, a deposit account's a better investment than a current account. However, though you are entitled to a cheque-book, you can only withdraw up to a certain sum each month. For large amounts, you must give the bank a few months' notice. Finally, you have certificates of deposit. These pay in the order of 6.5% interest.28. How many possibilities are there for a customer to invest money at short term?29.With what kind of deposit can a customer NOT use a cheque-book?30.What is the interest rate for maintaining a deposit account?(28)A．2.B．5.C．4D．3
对话理解听力原文：W: Since I have some spare cash in my account, I would like to open a time deposit account here. Can you give me some information please?M: With pleasure. We have many kinds of time deposit accounts: 1 month, 3 month, 6 month and 1 year.Q: What is the possible relationship between the two speakers?(11)A．Customs officer and travelers.B．Employer and employee.C．Business associates.D．Bank clerk and customer.
－ I'd like to open an account here. － _______________________ A. Yes, Madam. How can I help you?B. Oh, yes, please.C. I see. What kind of account, please?D. You can do whatever you like.
Do you have an account with us? Yes,（）Aplease.Bthe account is wrongCwhat do you mean?Dthe account number is .
Do you have an account with us? Yes,（）A、please.B、the account is wrongC、what do you mean?D、the account number is .
You are the Exchange administrator for the Xxx Corporation’s Exchange 2010 organization.People from outside your organization make inquiries to the Xxx’s Tax department.You create a Tax distribution group that contains all members of the Tax department so people can send questions to the members of the department.You have a number of additional requirements： （1）Only authorized questions should be sent to the Tax department.You must determine what an authorized question is. （2）All users in the Tax department， except the department supervisor named George， must receive authorized questions. （3）George must be able to send feedback to the Tax department. What should you do？（）A、Check Messages sent to this group have to be approved by a moderator on the properties page of the Tax distribution groupB、Add George’s account as group moderator of the Tax distribution group Leading the way in IT testing and certification tools，C、Remove George’s account from the Tax distribution group， add him to another distribution group， and add that group as a member of the Tax distribution groupD、Add George’s account as a sender that does not require message approvalE、Check Notify senders in your organization only when their messages aren’t approved
单选题Do you have an account with us? Yes,（）Aplease.Bthe account is wrongCwhat do you mean?Dthe account number is .
单选题M: Ace photography. W: Oh hello, I wonder if you could help me. I need—I don’t know if you could do this—I need a passport photograph. M: Passport photos? Yes, we do. W: ______? M: Well, we do four passport photos in a group for $4.50.AWould’ you do it quicklyBWould it be very expensiveCWould you please do me a favorDWould you give me a photo in good quality
单选题- Yes， I will try my best.（）ADo you know about business taxBCan you give me a brief introduction about business taxCWhat do you think about business tax