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提问人：网友bzmcjsj 发布时间：2022-01-07

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Cora made a cash gift of ￡300,000 to her niece on 30 April 2010.She then made a cash gift

Cora made a cash gift of ￡300,000 to her niece on 30 April 2010.

She then made a cash gift of ￡500,000 to her nephew on 31 May 2011.

Both of these amounts are stated after deducting available exemptions.

Cora subsequently died on 31 October 2015.

What amount of inheritance tax was payable as a result of Cora’s death in respect of the cash gift of ￡500,000 to her nephew？

A.￡190,000

B.￡110,000

C.￡114,000

D.￡105,000

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更多“Cora made a cash gift of ￡300,000 to her niece on 30 April 2010.She then made a cash gift”相关的问题

第1题

One of the most important principles of cash control is .

A、all payments must be controlled by check

B、some payments can be made by cash

C、all payments must be made by cash

D、some payments can be controlled by check

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第2题

Payment to be made by cash on delivery.The invoice has to be paid ______ .A．after the ship

Payment to be made by cash on delivery.The invoice has to be paid ______ .

A．after the shipment arrives.

B．before the shipment arrives.

C．when the shipment arrives.

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第3题

Mobile payment has made Chinese society gradually _________ and there's no need for people to carry cash in big cities.

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第4题

Cash investments made by the owner to the business are reported on the statement of c

ash flows in the

A. financing activities section

B. investing activities section

C. operating activities section

D. supplemental statement

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第5题

The internal rate of return on the cash flows assuming the payments are made on the scheduled dates is referred to as:

A、true yield

B、street convention yield

C、government equivalent yield

D、空

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第6题

On 1 July 2014, Sameer made a cash gift of ￡2,500 to his sister.On 1 May 2015, he made a c

On 1 July 2014, Sameer made a cash gift of ￡2,500 to his sister.

On 1 May 2015, he made a cash gift of ￡2,000 to a friend.

On 1 June 2015, he made a cash gift of ￡50,000 to a trust. Sameer has not made any other lifetime gifts.

In respect of Sameer’s cash gift of ￡50,000 to the trust, what is the lifetime transfer of value for inheritance tax purposes after taking account of all available exemptions？

A.￡48,500

B.￡44,000

C.￡46,000

D.￡46,500

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第7题

Translate the following sentence into English. “一定时期内的收入总额就等于该期间由于销售业务而产生的现金收入和应收账款的总和。”

A、The revenue for any given period is equal to the inflow of cash and receivables from sales made in that period.

B、The expenses for any given period is equal to the inflow of cash and receivables from sales made in that period.

C、The revenue for any given period is not equal to the inflow of cash and receivables from sales made in that period.

D、None of the above.

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第8题

Translate the following sentence into English. “一定时期内的收入总额就等于该期间由于销售业务而产生的现金收入和应收账款的总和。”

A．The revenue for any given period is equal to the inflow of cash and receivables from sales made in that perioD

B．The expenses for any given period is equal to the inflow of cash and receivables from sales made in that perioD

C．The revenue for any given period is not equal to the inflow of cash and receivables from sales made in that perio

D．None of the abov

E．

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第9题

The purpose of establishing a petty cash fund is to: ().

A、Achieve internal control over small cash disbursements not made by check.

B、Keep track of expenditures paid out of cash receipts from customers prior to deposit.

C、Ensure that the amount of cash in the bank does not become excessive.

D、Keep enough cash on hand in the office to cover all normal operating expenses of the business for a period of time.

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第10题

Which of the following is not an objective of efficient cash management? ()

A、To avoid cash shortages so that necesary payments can be made on time.

B、To avoid excessive amounts of cash in checking accounts.

C、To eliminate the need for the business to borrow cash at any time.

D、To prevent loss from theft or fraud.

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