预付税款债券(advance tax bill)
题目
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第1题：
(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
正确答案：(b) [Ben’s address] [Firm’s address]
Dear Ben [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:
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第2题：
These are four main methods of securing payment in international trade: (1) payment under documentary credit (2) open account (3) collection, that is document against payment or acceptance of a bill of exchange (4) payment in advance From an exporter's point of view, the order of preference is ______.
A．(4), (2), (3), (1)
B．(4), (1), (3), (2)
C．(4), (3), (1), (2)
D．(2), (4), (1), (3)
正确答案：B
解析：payment under documentary credit跟单信用证付款。open account赊销帐户。collection 托收。payment in advance预付款。 -
第3题：
A shipper of cargo aboard your vessel offers a letter of indemnity for the cargo. This is done in order to obtain a(n) ______.
A.Clean Bill of Lading
B.Order Bill of Lading
C.Straight Bill of Lading
D.Through Bill of Lading
正确答案：A
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第4题：
“John killed Bill but Bill didn’t die” is a (n) （）.
Aentailment
Bpresupposition
Canomaly
Dcontradiction
D
略 -
第5题：
税务机关发现纳税人超过应纳税额的税款，可以暂扣，作为纳税人下期预付税款。
正确答案:错误 -
第6题：
Which bills aren’t required endorsement when transferred in the following items？下列哪些票据在转让时不需要背书？（）
- A、A Bill of Exchange is payable to Mary or bearer
- B、A Bill of Exchange is payable to bearer
- C、A Bill of Exchange is payable to Mary
- D、A Bill of Exchange is payable to Mary only
- E、A Bill of Exchange is payable to the order of Mary
正确答案:A,B,C,D -
第7题：
There are several forms of bills of lading such as straight bill of lading， shipped bill of lading， clean bill of lading and order bill of lading etc.（）confirms that the goods are actually loaded on board the vessel.
- A、Straight bill of lading
- B、Shipped bill of lading
- C、Clean bill of lading
- D、Order bill of lading
正确答案:B -
第8题：
单选题If the over tax returns fails to effectively control, there will be penalties in the case of _____.Afilling the payroll tax bill later than expected
Bfilling the payroll tax bill in wrong form
Cboth A and B
Dboth tardy and wrong filing
正确答案： C解析：
最后一段中提到对退税表单的管理问题，提到了两种被罚款的情况。但是在这里filling和filing是不同的概念，分别是“填表”和“归档”的意思，容易产生眼误。 -
第9题：
单选题After a lot of work, the artist thought that he had paid the government _____.Aless tax than he should have
Bmore tax than he should have
Cas much tax as usual
Djust enough tax
正确答案： D解析：
事实细节题。题于意为“经过计算后，艺术家认为这次他缴纳的税款如何？”从文章的第三段“He believed that he owed the government something”可知，他认为自己仍欠政府的钱，应缴纳的比实缴纳的多。所以正确答案为A。 -
第10题：
多选题可转让公债按照还本期限长短分为（）A国库券
B中期债券
C专用债券
D长期债券
E预付税款券
正确答案： D,E解析： 暂无解析 -
第11题：
单选题We learn that Bill Clinton’s father ______ .Adied before Bill Clinton was born
Bdied when Bill Clinton was a few months old
Cleft his wife after Bill Clinton was born
Dwas his mother’s second husband
正确答案： C解析：
事实细节的找寻和判断。题干中Bill Clinton’s father为关键词，从而定位到录音中的“His mother named him for his father, who had been killed in a car accident a few months earlier.”，可知，在比尔·克林顿出生的前几个月，他的父亲就因出车祸而过世了。因此A项为正确答案。
【录音原文】
President Clinton was born in the little southern town of Hope, Arkansas, on August 19, 1946. But his name was not Bill Clinton. It was William Jefferson Blythe. His mother named him for his father, who had been killed in a car accident a few months earlier. When Bill was four years old, his mother married Roger Clinton who then legally became Bill’s father. Roger Clinton and Bill’s mother had a son, Roger Jr. -
第12题：
单选题A shipper of cargo aboard your vessel offers a letter of indemnity for the cargo. This is done in order to obtain a(n)（）.AClean Bill of Lading
BOrder Bill of Lading
CStraight Bill of Lading
DThrough Bill of Lading
正确答案： C解析： 暂无解析 -
第13题：
可转让公债按照还本期限长短分为（）
A.国库券
B.中期债券
C.专用债券
D.长期债券
E.预付税款券
参考答案：A, B, D, E
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第14题：
下列各项属于流动负债的是（ ）
A．应付债券
B．预付债券
C．预收账款
D．其他应收款
正确答案：C
预收账款属于流动负债，应付债券是非流动负债，预付账款和其他应收款属于资产。 -
第15题：
In no case ______ to function as a document of title．
A.a bill of lading does not fail
B.does not a bill of lading fail
C.does a bill of lading fail
D.a bill of lading does fail
正确答案：C
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第16题：
Which bills aren’t required endorsement when transferred in the following items？下列哪些票据在转让时不需要背书？（）
AA Bill of Exchange is payable to Mary or bearer
BA Bill of Exchange is payable to bearer
CA Bill of Exchange is payable to Mary
DA Bill of Exchange is payable to Mary only
EA Bill of Exchange is payable to the order of Mary
A,B,C,D
略 -
第17题：
按照利息形式，债券可分为：固定利率债券、浮动利率债券和（）三类。
- A、预付利率债券
- B、无利率债券
- C、福利债券
- D、贴息债券
正确答案:D -
第18题：
可转让公债按照还本期限长短分为（）
- A、国库券
- B、中期债券
- C、专用债券
- D、长期债券
- E、预付税款券
正确答案:A,B,D,E -
第19题：
What is the correct sequence for defining taxes using WebSphere Commerce Accelerator？ （）
- A、Create tax codes. Create sales tax categories. Enter rates for each combination of tax code and category. Create jurisdictions. Assign the jurisdictions to the codes. Assign tax categories to the SKUs.
- B、Create tax categories. Create sales tax codes. Enter rates for each combination of tax category and code. Create jurisdictions. Assign the jurisdictions to the categories. Assign tax codes to the SKUs.
- C、Create jurisdictions. Create sales tax codes. Create shipping tax codes. Create tax categories. Define tax category display names. Define tax rates. Assign categories to codes.
- D、Create jurisdictions. Create tax codes. Enter rates for each combination of tax code and jurisdiction. Create sales tax categories. Assign the categories to the codes. Assign tax categories to the SKUs.
正确答案:C -
第20题：
单选题按照利息形式，债券可分为：固定利率债券、浮动利率债券和（）三类。A预付利率债券
B无利率债券
C福利债券
D贴息债券
正确答案： B解析： 暂无解析 -
第21题：
单选题A doctor will be guilty of murder if he ______.Aadvises a patient to draw up his Advance Directive
Brefuses to carry out an Advance Directive
Cactively prescribes a medication that will quicken the death of a terminal patient
Dstops giving medication to a terminally ill patient according to his Advance Directive
正确答案： C解析：
细节题。由第三段最后一句可知，法律规定，采用主动安乐死措施帮助病人结束生命的医生是有罪的，故C项为正确答案。 -
第22题：
判断题税务机关发现纳税人超过应纳税额的税款，可以暂扣，作为纳税人下期预付税款。A对
B错
正确答案： 错解析： 暂无解析 -
第23题：
单选题In no case（）to function as a document of title.Aa bill of lading does not fail
Bdoes not a bill of lading fail
Cdoes a bill of lading fail
Da bill of lading does fail
正确答案： C解析： 暂无解析