He paid for and was assigned a cabin in first class.句中划线部分的意思是（)。

rnment because it depends on so many different things: whether the man is married; how many children he has; whether he supports any relations; how much he earns; how much interest he receives; how much he has spent on his house during the year, and so on and so forth.All this makes it difficult to decide exactly how much the tax is.

There was a certain artist who was always very careful to pay the proper amount.

One year, after posting his check as usual, he began to wonder if he had paid enough, and after a lot of work, with a pencil and paper, he decided that he had not.He believed that he owed the government something.

He was just writing another check to send to the tax-collector when the postman dropped a letter into the box at the front door.Opening it, the artist was surprised to find inside it a check for five pounds from the tax-collector.The official explained that too much had been paid, and that therefore the difference was now returned to the taxpayer.

21.It is mentioned in the passage that one has to pay tax according to().

A.how much education one has received

B.whether one is single or married

C.how old one's children are

22.The underlined word "proper" in the second paragraph means().

A.small

B.big

C.right

23.After a lot of work, the artist thought that he had paid the government()

A.less tax than he should have

B.more tax than he should have

C.as much tax as usual

24.What did the artist receive()

A.A check from the bank clerk.

B.A check from the tax-collector.

C.A gift from the tax-collector.

25.Why did that tax-collector send a letter to the artist()

A.To send him a new tax form.

B.To return the money over-paid.

C.To remind him of paying the tax.

￡1,800 were paid in respect of the purchase.

Simon then renovated the house at a cost of ￡50,600, with the renovation being completed on 10 August 2008. He immediately put the house up for sale, and it was sold on 31 August 2008 for ￡260,000. Legal fees of ￡2,600 were paid in respect of the sale.

Simon fi nanced the transaction by a bank loan of ￡150,000 that was taken out on 1 May 2008 at an annual interest rate of 6%. The bank loan was repaid on 31 August 2008.

Simon had no other income or capital gains for the tax year 2008–09 except as indicated above.

Simon has been advised that whether or not he is treated as carrying on a trade will be determined according to the six following ‘badges of trade’:

(1) Subject matter of the transaction.

(2) Length of ownership.

(3) Frequency of similar transactions.

(4) Work done on the property.

(5) Circumstances responsible for the realisation.

(6) Motive.

Required:

(a) Briefl y explain the meaning of each of the six ‘badges of trade’ listed in the question.

Note: You are not expected to quote from decided cases. (3 marks)

(b) Calculate Simon House’s income tax liability and his Class 2 and Class 4 national insurance contributions for the tax year 2008–09, if he is treated as carrying on a trade in respect of the disposal of the freehold house.(8 marks)

(c) Calculate Simon House’s capital gains tax liability for the tax year 2008–09, if he is not treated as carrying on a trade in respect of the disposal of the freehold house. (4 marks)

Paying Your Way

There were red faces at one of Britain's biggest banks recently. They had accepted a telephone order to buy ￡ 100,000 worth of shares from a fifteen-year-old schoolboy (they thought he was twenty-one. The shares fell in value and the schoolboy was unable to pay up. The bank lost ￡ 20,000 on the deal which it cannot get back because, for one thing, this young speculator does not have the money and, for another, being under eighteen, he is not legally liable for his debts. If the shares had risen in value by the same amount that they fell, he would have pocketed ￡ 20,000 profit. Not bad for a fifteen-year-old. It certainly is better than delivering the morning newspaper. In another recent case, a boy of fourteen found, in his grandmother's house, a suitcase full of foreign banknotes. The clean, crisp, banknotes looked very convincing but they were now not used in their country of origin or anywhere else. This young boy headed straight to the nearest bank with his pockets filled with notes. The cashiers did not realise that the country in question had reduced the value of its currency by 90%. They exchanged the notes at their face value at the current exchange rate. In three days, before he was found out, he took ￡ 200,000 from nine different banks. Amazingly, he had already spent more than half of this on taxi- rides, restaurant meals, concert tickets and presents for his many new girlfriends (at least he was generous!) before the police caught up with him. Because he is also under eighteen the banks have kissed goodbye to a lot of money, and several cashiers have lost their jobs.Should we admire these youngsters for being enterprising and showing initiative or condemn them for their dishonesty？ Maybe they had managed for years with tiny amounts of pocket money that they got from tight-listed parents. Maybe they had done Saturday jobs for peanuts. It is hardly surprising, given the expensive things that young people want to buy, such as fashionable running shoes and computer games, if they sometimes think up more imaginative ways of making money than delivering newspapers and baby-sitting. These lads saw the chance to make a lot of money and took it.Another recent story which should give us food for thought is the case of the man who paid his six-year-old daughter ￡ 300 a week pocket money. He then charged her for the food she ate and for her share of the rent and household bills. After paying for all this, she was left with a few coins for her piggy bank.. "She will soon learn the value of money," he said. "There's no such thing as a free lunch. Everything has to be paid for and the sooner she learns that the better." At the other extreme there are fond parents who provide free bed and board for their grown-up children. While even the most hard-hearted parents might hesitate to throw their children out on the streets, we all know of people in their late twenties who still shamelessly live off their parents. Surely there comes a time when every- one has to leave the parental nest, look after themselves and pay their own way in life. But when is it？

1.One of Britain's biggest banks recently ____

A、received a telephone order to buy shares for a twenty-one year old

B、lost a lot of money because the shares they bought fell in value

C、bought quite a lot of shares for a customer and caused him to lose money

D、lost money as its young customer did not have the money to pay his debts

2.According to the passage, the young customer would have ____

A、earned ￡ 20,000, if the shares had gone up in value by the same amount they fell

B、paid his debts, if he had had the money to do so

C、continued to cheat banks, if he had not been found out

D、to go to prison, if he did not pay the money back

3.The writer's attitude to the example of the two boys who cheated the banks is ____

A、positive

B、questioning

C、neutral

D、negative

4.The reason why the man paid his daughter ￡300 a week pocket money and then required her to pay for her living expenses was that he wanted her to learn ____

A、to bear the hardships of life

B、how to live comfortably on her own pocket money

C、the value of money

D、how to save money

5.It can be concluded from the article that the writer believes that ____

A、parents should give more pocket money to their children

B、children should leave the parental nest as soon as possible

C、grown-up children should support themselves

D、children should learn to be economical

watch. He saw a watch and liked it so much that he decided to buy it. But the owner of the shop asked five hundred dollars for it.___1___ the American was hesitating, a young man suddenly came into the shop, took ___2___out of the owner's hand and ran out with it. It all happened in a few seconds. When the owner ran out ___3___the street, the young man had already disappeared among the people. The American went on. At the next corner, he saw the young man with the stolen watch in his hand, “Do you want to buy a fine watch, sir？” he said in a low voice, “It's only a hundred dollars.”

“The young man doesn't know I saw him stealing the watch just now,” he thought. The American paid at once and went happily back to his room with the watch. He told his friend about the fine watch. His friend ___4___ a look at the watch and started to shout immediately. He said, “You are a fool. This watch is worth only ten dollars. I'm ___5___the shop owner and the young man planned all this together.”

1)、A.into

B.sure

C.took

D.While

E.the watch

2)、A.into

B.sure

C.took

D.While

E.the watch

3)、A.into

B.sure

C.took

D.While

E.the watch

4)、A.into

B.sure

C.took

D.While

E.the watch

5)、A.into

B.sure

C.took

D.While

E.the watch

A well-dressed man entered a famous jewelry shop. He explained that he wished to buy a pearl for his wife’ s birthday. The price didn’ t matter. Since business had been very good for him that year. After examining a nice black one that cost $5000, he paid for the pearl in cash, shook hands with the jeweler, and left.

A few days later the man returned and said that his wife liked the pear so much that she wanted another one just like it. It had to be exactly the same size and quality, as she wanted a pair of earrings made, “Can you give me any advice on how to get such a pearl？” said the man. The jeweler regretfully replied, “I would say it’s exactly impossible to find one exactly like that pearl.”

The rich man insisted that the jeweler advertise in the newspapers, offering $ 25,000 for the matching pearl. Many people answered the advertisement but nobody had a pearl that was just right.

Just when the jeweler had given up hope, a little old lady came into his store. To his great surprise, she pulled the perfect pearl from her purse. “I don’t like to part with it,” she said sadly, “I inherited it from my mother, and my mother inherited it from hers. But I really need the money.”

The jeweler was quick to pay her before she changed her mind. Then he called the rich man’s hotel to tell him the good news. The man, however, was nowhere to be found.

The man said he wanted to buy a pearl for ________________.

A.his wife

B.his mother-in-law

C.his own mother

D.no one

He paid $ 5,000 for the black pearl without bargaining because ________________.

A.he was very rich

B.he wanted to make the jeweler believe him

C.he was anxious to get it

D.his business had been successful

He told the jeweler to get him another pearl that must be ________________.

A.exactly the same size as the black on

B.exactly the same quality as the black one

C.worth no more than $ 25,000

D.exactly as big and nice as the black one

Many people answered the advertisement because they wanted _________________.

A.to see the perfect pearl

B.to buy some beautiful pearls too

C.to get in touch with the rich man

D.to sell their own pearl at a high price

The jeweler couldn’ t find the man anywhere because ________________.

A.he died suddenly.

B.he happened to be out

C.he got $ 20,00 by cheating and had run away with the money.

D.he wouldn’t show up until the jeweler called him a second time.

hile the youth stood on the landing-place searching in his pockets for money, the boatman lifted a lantern. By the newly risen moon, he took a very careful look at the stranger's appearance. He was a young man of eighteen years with brown, curly hair, well-shaped features. His bright, cheerful eyes were nature's gifts, and worth all that art could have done for his adornment (装饰. And now, as it seemed, he was on his first visit to town. He was wearing a rough gray coat, which was in good shape, but which had seen many winters before this one. In his left hand was a walking stick, and a leather bag in his right hand. The bag seemed not so much stocked. The youth, whose name was Robin, paid the boatman, and then walked forward into the town with a light step, as if he had not already traveled more than thirty miles that day. As he walked, he surveyed his surroundings as eagerly as if he were entering London or Madrid, instead of the little metropolis (中心城市 ) of a New England colony

1.What time of year was it in this story？()

A、Spring

B、Summer

C、Fall

D、Winter

2.At what time of day did Robin cross the river？()

A、Morning

B、Midday

C、Late afternoon

D、Night

3.Robin was apparently going to town()

A、to buy new clothes

B、for the first time

C、for the first time in several years

D、on one of his regular trips there

4.How did Robin appear as he walked into town()

A、He was cheerful and excited.

B、He was tired

C、He seemed very sad.

D、He seemed frightened by the strange surroundings

5.How far had Robin traveled？()

A、Over thirty miles

B、From Madrid

C、From a nearby town

D、From London

on one inexpensive postage stamp has made the stamp 22 a million and a half times its original value.

The mistake was made more than a hundred years ago in the British colony of Mauritius, a small 23 in the Indian Ocean.24 1847 an order for stamps was sent to a London printer Mauritius was 25 the fourth country in the world to issue stamps.

Before the order was filled and delivered, a ball was planned at Mauritius'Government House, and stamps were needed to 26 the invitations.A local printer was instructed to 27 the design for the stamps.He accidentally inscribed the words “Post Office” 28 “Post Paid” on the several hundred stamps that he printed.

Today 29 only twenty-six of these misprinted stamps left, fourteen One Penny Orange-Reds and twelve Two Penny Blues.Because of the Two Penny Blue's rareness and age, collectors have paid 30 $16800 for it.

21.A.arrow

B.mistake

C.print

D.value

22.A.test

B.cause

C.course

D.worth

23.A.island

B.people

C.continent

D.land

24.A.Since

B.For

C.In

D.On

25.A.to appeal to

B.to become

C.to worry

D.to allow

26.A.deal in

B.deal with

C.send out

D.send for

27.A.decide

B.agree

C.steal

D.copy

28.A.instead of

B.instead for

C.in spite of

D.in need of

29.A.take out

B.there are

C.for example

D.X

30.A.as little as

B.as much as

C.so much

D.great deal

who had obtained his transportation at that unusual hour by promising an extra fare. While the youth stood on the landing-place searching in his pocket for money，the ferryman lifted a lantern，by the aid of which，together with the newly risen moon，he took a very accurate survey of the stranger's figure. He was a young man of barely eighteen years，evidently country bred，and now，as it seemed，on his first visit to town. He was wearing a tough gray coat，which was in good shape，but which had seen many winters before this. The garments under his coat were well constructed of leather，and fitted tightly to a pair of muscular legs;his stockings of blue yarn must have been the work of a mother or sister，and on his head was a three-cornered hat，which in its better days had perhaps sheltered the grayer head of the lad's father. In his left hand was a walking stick，and his equipment was completed by a leather bag not so abundantly stocked as to inconvenience the strong shoulders on which it hung. Brown，curly hair，well-shaped features，bright，cheerful eyes were nature's gifts，and worth all that art could have done for his adornment. The youth，whose name was Robin，paid the boatman，and then walked forward into the town with a light step，as if he had not already traveled more than thirty miles that day. As he walked，he surveyed his surroundings as eagerly as if he were entering London or Madrid，instead of the little metropolis of a New England colony.

66.The story took place in ____.

A. spring

B. summer

C. fall

D. winter

67. The boatman was willing to take Robin across the river because___.

A. he wanted to make extra money

B. he saw that Robin was young and rich

C. he was going to row across the river anyway

D. he felt sorry for him because Robin looked poor

68. The stockings that Robin wore were obviously _____.

A. worn-out

B. very expensive

C. handmade

D. much too big

69. From the way he looked，it was evident that Robin was ____.

A. a wealthy merchant's son

B. a country boy

C. a soldier

D. a foreigner

70.How did Robin appear as he walked into the town？

A. He was cheerful and excited.

B. He was tired.

C. He seemed very sad.

D. He seemed frightened by the strange surroundings

mputer terminal in order to connect with the office. After work, he puts on his headphones, watches a movie on his home video recorder, or plays baseball on the computer. On many days, Michael doesn't talk to any other human beings, and he doesn't see any people except the ones on television. Michael is imaginary, but his lifestyle. is very possible. The inventions of modern technology seem to be cutting us off form. contact with our fellow human being.

The world of business is one area in which technology is isolating us. Experts say, for example, that many people will soon be able to work at home. With access to a large central computer, employees such as office clerks, insurance agents, and accountants could do their jobs at display terminals in their own homes. They would never have to actually see the people they're dealing with. In addition, the way employees are paid will change. Workers' salaries will be automatically paid into their bank accounts, making paper checks unnecessary. No workers will stand in line to receive their pay or cash their checks. Personal banking will change, too. Customers will deal with machines to put in or take our money from their accounts.

Another area that technology is changing is entertainment.

Music, for instance, was once a group experience. People listened to music at concert halls or in small social gatherings. For many people now, however, music is an individual experience. Walking along the street or sitting in their living rooms, they wear headphones to build a wall of music around them. Movie entertainment is changing, too. Movies used to be social events. Now, fewer people are going out to see a movie. Many more are choosing to wait for a film to appear on television or are borrowing videotapes to watch at home. Instead of laughing with others, viewers watch movies in their own living rooms.

(1)After work, Michael likes to ______.

A、listen to music at the concert hall

B、watch a movie in his living room

C、run a program on his computer in his office

D、play baseball with his workmates

(2)The sentence “Michael is imaginary, but his lifestyle. is very possible” means ______.

A、Michael is a person full of imagination and he can make his dreams come true

B、Michael is not a real person but probably the lifestyle. does exist

C、Michael has ambitions but he can't make his dreams come true

D、Michael is a person full of imagination and his lifestyle. is common nowadays

(3)In the modern world, people will

A、stand in line to receive their pay or cash their checks

B、see the people they' re dealing with

C、listen to music at concert halls or in small social gatherings

D、watch movies in their own living rooms

(4)What is the main idea of the passage？

A、We may no longer need to communicate with other human being.

B、Modern technology seems to be separating human beings.

C、We may no longer need to work in the office.

D、Modern technology makes it possible for us to work and entertain ourselves at home.

(5)What will the author most probably discuss after the last paragraph？

A、Games and sports.

B、Personal banking.

C、Music and films.

D、International business.

保护区) that is now Oklahoma. Like most Native American children then, he liked to fish, hunt, swim, and play games outdoors. he was healthy and strong, but he had very little formal education. In 1950, Jim Thorpe was named the greatest American football player. He was also an Olympic gold medal winner. But Thorpe had many tragedies in his life.

Jim had a twin brother who died when he was nine years old. By the time he was 16, his mother and father were also dead. Jim then went to a special school in Pennsylvania for Native American children. There, he learned to read and write and also began to play sports. Jim was poor, so he left school for two years to earn some money. During this time, he played on a baseball team. The team paid him only $ 15 a week. Soon he returned to school to complete his education. Jim was a star athlete (运动员) in several sports, including baseball, running, and football. He won many awards for his athletic ability, mainly for football. In many games, he scored all or most of the points for his team.

In 1912，when Jim Thorpe was 24 years old, he became part of the U.S. Olympic team. He competed in two very difficult events: the pentathlon and the decathlon. Both require great ability and strength. The pentathlon has five track and field events，including the long jump and the 1,500-meter race. The decathlon has ten track and field events，with running, jumping ,and throwing contests.

People thought it was impossible for an athlete to compete in both the pentathlon and the decathlon. So everyone was surprised when Thorpe won gold medals in both events. When the King of Sweden presented Thorpe with his two gold medals, he said, “Sir, you are the greatest athlete in the world.” Thorpe was a simple and honest man. He just answered, “Thanks, King.”

(1)、From the passage we learn that Jim Thorpe was born in ().

A、India

B、Pennsylvania

C、Oklahoma

D、Sweden

(2)、According to the passage, most American Indian children loved all the following EXCEPT

A、fishing

B、hunting

C、swimming

D、singing

(3)、Jim Thorpe started to play sports().

A、before he was nine years old

B、when he was 16 years’ old

C、when he was 24 years old

D、before his parents passed away

(4)、The word “decathlon” in Paragraph 3 probably means ().

A、jumping

B、five track and field events

C、throwing

D、ten track and field events

(5)、Which of the following is NOT TRUE？

A、In 1912, Thorpe went back to finish his college education.

B、Thorpe won two gold medals in the 1912 Olympic Games.

C、Thorpe once played on a baseball team for money.

D、In 1950, Thorpe was named the greatest American football player.