The CEO of Star Records announced plans for aggressive expansion, saying the company will purchase ( ) new properties in the next two years.A. manyB. littleC. muchD. any

The CEO of Star Records announced plans for aggressive expansion, saying the company will purchase ( ) new properties in the next two years.

A. many

B. little

C. much

D. any

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5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.The following information has been obtained from a meeting with Gagarin.Vostok Ltd:– An unquoted UK resident company.– Gagarin owns 100% of the company’s ordinary share capital.– Has 18 employees.– Provides computer based services to commercial companies.– Requires additional funds to finance its expansion.Funds required by Vostok Ltd:– Vostok Ltd needs to raise £420,000.– Vostok Ltd will issue 20,000 shares at £21 per share on 31 August 2008.– The new shareholder(s) will own 40% of the company.– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.Gagarin’s initial thoughts:– The minimum investment will be 5,000 shares and payment will be made in full on subscription.– Gagarin has a number of wealthy business contacts who may be interested in investing.– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterpriseinvestment scheme.Wealthy business contacts:– Are all UK resident higher rate taxpayers.– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.New premises:– Will cost £446,500 including value added tax (VAT).– Will be used in connection with all aspects of Vostok Ltd’s business.– Will be sold for £600,000 plus VAT in six years time.– Vostok Ltd will waive the VAT exemption on the sale of the building.The VAT position of Vostok Ltd:– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.– This percentage is expected to reduce over the next few years.– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.Required:(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:(i) The tax incentives immediately available in respect of the amount invested in shares issued inaccordance with the enterprise investment scheme; (5 marks)

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资料:Star Airways, Mumbai's dominant airline for the past five years, has reported it is planning to replace its entire aircraft fleet with European-produced Skystream jets. Starting with an initial purchase of 90 jets, Star Airways expects the changeover to take a decade to complete. The new planes will enable the airline to expand its international routes as well as provide replacements for its aging fleet of jet planes. Star Airways and Skystream, in a joint announcement at the Brussels Air Show on Thursday, said that the order included seventeen of the new AWB85O aircraft. This will make Star Airways the first Indian carrier to fly the AWB850, an aim it has had since the powerful jets were first produced.What is NOT reported as a goal of Star Airways? A.To increase its number of flight destinationsB.To replace the older planes in its fleetC.To be among the first to use a new aircraftD.To relocate its international headquarters

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问答题Practice 3  ● You have been informed that Mary Owen from the Medical Records Department of your company is going to retire next month, and your company will held a party in her honor.  ● Write an email to all staff in your department:  ● Saying what time and where the party will be held,  ● Saying what the party will include,  ● Saying what the employees should do.  ● Write 60-80 words.

单选题The new softwareAcan be used in many areas of the company’s business.Bwill soon totally replace the need for paper documents.Cis delaying the expansion of the purchasing department.

单选题The business talk _____ next week when the CEO of your company comes.Awas heldBis being heldCwill be heldDhas been held

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问答题Practice 5  ● You are a manager in a company which manufactures office furniture. Next month you are going to New York to discuss an important contract.  ● Write a note to your assistant:  ● Saying when you want to leave and return;  ● Telling her which hotel to book.  ● Write 30-40words.

单选题A customer has an 8-way p650 running an application for about 200 users.  In the past, the requiredamount of memory and processors has increased proportionally to the number of new users.  The customer plans to increase users by 10% each year for the next three years.  Next year, a database will be added to the workload to support the users directly rather than being on a separate machine. What is the most likely result of this projected growth?()ADisk usage will increase in proportion to memory.BThe new database will demand much more memory.CMemory demand will increase 10% for the next year.DProcessor demand will increase about 10% for the next year.

单选题What caused the company’s stock to rise dramatically?AA merger with another companyBThe introduction of a new productCVarious domestic economic factorsDThe hiring of a new CEO

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单选题What is the main purpose of the letter?ATo describe a change in the company’s customer policyBTo announce the use of new communications technologyCTo inform executives of a professional gatheringDTo notify employees of the company’s expansion

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单选题Why was this memo written?ATo inform employees of the CEO’s resignationBTo warn employees of upcoming layoffsCTo welcome a new executive to the teamDTo explain the new CEO’s plans for the future

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问答题Practice 9  ● You are the Purchasing Manager for a large company. Last month you decided to look for a new supplier for the stationery and office equipment that your company uses. You have found a new supplier, Compass Office Goods Ltd.  ● Write a memo to your company’s department heads:  ● explaining why you looked for a new supplier.  ● saying who the new supplier is.  ● asking for feedback about the goods that they supply.  ● Write 40—50 words.