Mr. Henley has acceleratedhis sale of shares over the past year.A:heldB:expectedC:offeredD:increased
Mr. Henley has acceleratedhis sale of shares over the past year.
A:held
B:expected
C:offered
D:increased
B:expected
C:offered
D:increased
参考解析
解析:本句意思:Mr.Henley在过去的几年里增加了他的售出股份。accelerate作及物动词,意 为“使增速”,increase与其意思最接近。
相关考题:
He has done some () on that subject from various angles over the past ten years. A.researchB.a researchC.researchesD.the researches
Over the past decades, sea icein the Arctic as a result of global warming.A . haddecreased Bdecreased C has been decreasingD is decreasing
Over the past 20 years, the Internet has helped change our world in way or another for the better.A. anyB. one C. everyD. either
Who has got a little child according to the text? 【 】A. Ms. LeonB. Mr. LewisC. Mr. MoellerD. Dr. Jeffers
3 The managers of Daylon plc are reviewing the company’s investment portfolio. About 15% of the portfolio is represented by a holding of 5,550,000 ordinary shares of Mondglobe plc. The managers are concerned about the effect on portfolio value if the price of Mondglobe’s shares should fall, and are considering selling the shares. Daylon’s investment bank has suggested that the risk of Mondglobe’s shares falling by more than 5% from their current value could be protected against by buying an over the counter option. The investment bank is prepared to sell an appropriate six month option to Daylon for £250,000.Other information:(i) The current market price of Mondglobe’s ordinary shares is 360 pence.(ii) The annual volatility (variance) of Mondglobe’s shares for the last year was 169%.(iii) The risk free rate is 4% per year.(iv) No dividend is expected to be paid by Mondglobe during the next six months.Required:(a) Evaluate whether or not the price at which the investment bank is willing to sell the option is a fair price.(10 marks)
6 Assume today’s date is 16 April 2005.Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interiordesign. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,who is 19, and Sally who is 17.As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part ofan approved share option scheme. The free shares were given to Henry on the same day.The exercise price of the share options was set at the then market value of £1·00 per share. The options are notcapable of being exercised after 10 years from the date of grant. The company has been successful, and the currentvalue of the shares is now £14·00 per share. Another shareholder has offered to buy the shares at their market value,so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to paythem in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruitstaff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular sharescheme that is suitable for small, fast growing companies. He would like to obtain further information on how sucha scheme would work.Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth£650,000. Henry has a £250,000 mortgage on the house. In addition, Henry has liquid assets worth £340,000and Helen has shares in quoted companies currently worth £125,000. Henry has no forms of insurance, and believeshe should make sure that his wealth and family are protected. He is keen to find out what options he should beconsidering.Required:(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)
(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising onthe grant to and exercise by an employee of an option to buy shares in an unapproved share optionscheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’scase. (8 marks)
(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For thepurposes of this part, you may assume that the benefit in respect of the furnished flat is £11,800 peryear. (3 marks)
3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans toexpand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell hershares back to the company. Once the purchase of her shares has taken place, the company intends to establish anumber of branches overseas and acquire a shareholding in a number of companies that are resident and trade inoverseas countries.The following information has been obtained from client files and meetings with the parties involved.Acrux Ltd:– An unquoted UK resident company.– Share capital consists of 50,000 ordinary shares issued at £1·90 per share in July 2000.– None of the other shareholders has any connection with Spica.The purchase of own shares:– The company will purchase all of Spica’s shares for £8 per share.– The transaction will take place by the end of 2008.Spica:– Purchased 8,000 shares in Acrux Ltd for £2 per share on 30 September 2003.– Has no income in the tax year 2008/09.– Has chargeable capital gains in the tax year 2008/09 of £3,800.– Has houses in the UK and the country of Solaris and divides her time between them.Investment in non-UK resident companies:– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will bebetween 23% and 42%.– There may or may not be a double tax treaty between the UK and the overseas countries in which the companiesare resident. Where there is a treaty, it will be based on the OECD model treaty.– None of the countries concerned levy withholding tax on dividends paid to UK companies.– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companieswill be very high as they will be taxed in both the overseas country and in the UK.Required:(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica willreceive for her shares; (7 marks)
Over the past decades, sea ice ____ in the Arctic (北极) as a result of global warming. A had decreasedB will decreaseC has been decreasingD is decresing
Dear Mr. Brown,Thank you for your letter of 6 September regarding Mr. John Green who has been employed by this company for the past 10 years.Mr. Green served his apprenticeship (学徒) with Vickers Tools Ltd. in Manchester, followed by a three-year course of engineering for Production Engineers. He is technically well—qualified and for the past five years has been our Assistant Works Manager responsible for production and related business in our Sheffield factory. In all his job duties he has shown himself to be hard-working, responsible and in every way a very dependable employee.I can strongly recommend Mr. Green as I feel sure that if he were to be chosen to manage your factory in Nairobi he would bring to his work a true atmosphere of teamwork, which would be found necessary and helpful by all who would work with him.Sincerely yours,Tom Smith1. How long has Mr. Green been employed by the writer's company?For ().2. What kind of course did Mr. Green take?A three-year course in engineering for ().3. What job position has Mr. Green held in the past five years?4.What does the writer think of Mr. Green as an employee?He is hard-working, () and dependable.5.What is the purpose of this letter?To () Mr. Green to manage a factory in Nairobi.
Chip, a single individual has two sales of stock during the current year. The first sale produces a short-term loss of $10,000 and the second sale results in a long-term gain of $40,000. Chip's taxable income without considering the gain is $150,000. Chip's stock transactions will increase his income tax liability by:()。A、$3,000B、$4,500C、$6,600D、$7,200E、$9,000
—Is Mr. Green at home ? 学科网 —No , he _______ Shanghai .学科网A. has been to B. ha —Is Mr. Green at home ?—No , he _______ Shanghai .A. has been to B. has gone to C. is going to
Mr. Joe has worked very hard in the past two years and has paid all his debts ( )the last penny.A.by B.toC.until D.with
Mr. Henley has accelerated his sale of shares over the past year.A: heldB: increasedC: expectedD: offered
The development of the internet over the past 20 years has not only changed the way most people live their lives, but also provided a plethora of new platforms for business. The advertising industry adopt the micro blog as a( )tool, which is a pertinent example.A. availabilityB. PromotionalC. encryptionD. payment
Mr.Henley has accelerated his sale of shares over the past year.A:heldB:increasedC:expectedD:offered
单选题What is implied about Mr. Manala's event?AIt is a formal business function.BAt least ten people will attend it.CIts purpose is to celebrate Asian cuisine.DHe has participated in it several times in the past.
单选题Over the past ten years, natural gas production has remained steady, but _____ has risen steadily.AconsumptionBdissipationCdisposalDexpenditure
单选题What kind of experience does Mr. Nixon have with Employco?AHe worked for it in the past.BHe has used its website before.CHe is currently one of its headhunters.DHe was disappointed with its service.
单选题As a result of the epidemic of AIDS in Africa, _____.Athe life span for most of the people has been reduced by 40 yearsBmost young people have been infected with human immunodeficiency virusCpeople will have to learn to live with the disease for over 50 yearsDthe achievements made in preserving people’s health in the past will be wiped off