(b) On 1 April 2004 Volcan introduced a ‘reward scheme’ for ..

第1题

Case: 7 Source: Morisy, Michael. "'Extinct' Woodpe...

Case: 7 Source: Morisy, Michael. "'Extinct' Woodpecker Found." Cornell Daily Sun 29 April 2005: 1, 4. The search for the woodpecker began earnestly after a Feb. 11, 2004 sighting by a kayaker in Cache River National Wildlife Refuge. A report of the sighting eventually worked its way to Tim Gallagher, the editor-in-chief of Living Bird, the Cornell Lab of Ornithology's quarterly magazine. Student Writing Sample # 1 Occasionally, species once thought extinct resurface when researchers examine possible new habitats. The ivory-billed woodpecker, for example, has just been rediscovered in the wild by Cornell researchers, who launched a search after an amateur sighting in February of 2004 (Morisy 1). Works Cited Morisy, Michael. "'Extinct' Woodpecker Found." Cornell Daily Sun 29 April 2005: 1, 4. Does this writing sample use sources correctly？

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第2题

Shipment will be effected during March／April／May 2004 in three equal monthly lots．

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第3题

根据下列所提供的信用证条款的主要内容及有关信息，填写集装箱托运单和商业发票有关项目。

根据下列所提供的信用证条款的主要内容及有关信息，填写集装箱托运单和商业发票

有关项目。

Irrevocable Documentary Credit

Number: LC223 - 5866686

Date: March 5, 2004

Date and place of expiry: April 30, 2004 Qingdao, China

Advising bank: Bank of China

Beneficiary: China ABC Import and Export Corp.

Applicant: U.K. Tom Corp.

Shipment from: Qingdao to London, on or about April 5, 2004

Partial shipments: Not allowed

Transshipment : Not allowed

Description of goods: 100% Cotton Towel as per S/C NO. CH2004

Total amount: USD 10000(SAY US DOLLARS TEN THOUSANDS ONLY)

Total quantity: 200 Cartons

Total gross weight: 20500 KGS

Total. measurement : 30CBM

Price term: CIF London, U.K.

Following documents required:

+ Signed commercial invoice in triplicate

+ Packing list in triplicate

+ Full set of three clean on board ocean bills of lading made out to order of shipper and endorsed in blank and marked "freight prepaid" and notify applicant.

+ Insurance Policy in duplicate for full CIF value plus 10% covering All Risks as per Ocean Marine Cargo Clauses of the PICC dated 1/1/1981 and stating claims payable in London, UK in the currency of the credit.

Information :

Date of Invoice: March 25. 2004

Ocean Vessel: "BBB" Voy. NO. : 005E

B/L NO. : 0128

Container NO. : CBHU0180286

Marks & Nos: CT LONDON NO. 1 -200

Forwarder: China CCC Forwarder CO. (Acting as agent of" the China ABC Import and Export Corp. )

根据下列所提供的信用证条款的主要内容及有关信息，填写集装箱托运单和商业发票有关项目。根据下列所提供的

CHINA ABC IMP. & EXP. COP.

18 ZHONG SHAN ROAD, QINGDAO, CHINA

COMMERCIAL INVOICE

To: Invoice Number : ABC2004 - 018

(16) Contract Number:________(17)________

Date of invoice:________(18)________

From________QINGDAO________To________LONDON________

Letter of Credit No. LC123 - 268866 Issued by THE U. K BANK

根据下列所提供的信用证条款的主要内容及有关信息，填写集装箱托运单和商业发票有关项目。根据下列所提供的

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第4题

4 Assume today’s date is 15 May 2005.In March 1999, Bob was made redundant from his job as

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

￡

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling ￡23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

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第5题

（c) State any reliefs Bob could claim regarding the fall in value of his shares in Willis

(c) State any reliefs Bob could claim regarding the fall in value of his shares in Willis Ltd, and describe how the

operation of any such reliefs could reduce Bob’s taxable income. (4 marks)

Relevant retail price index figures are:

September 1990 129·3

April 1998 162·6

December 2004 189·9

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第6题

Advertisement I

JODRELL BANK VISITOR CENTRE

EXHIBITION OF MODERN ASTRONOMY

PLANETARIUM

GARDENS, RESTAURANTS, SHOPS

Open:

Summer (March 12—October 31)

Daily (including SAT & SUN.) 10:30 a.m. to 5:30 p.m.

Winter (November 1—March 11)

Weekends 2:00 p.m. to 5:00 p.m.

(Winter weekday visits by prior arrangement)

No extra charge for

Planetarium, Gardens, Arboretum or Car Park

Children and Senior Citizens admitted at reduced rate

Details: Ring Lower Withington (0477) 71339

Or write to R. G. Lascelles, Jodrell Bank

Maccelesfield, Cheshire, SKII 9D1

Advertisement II

SCONE PALACE

PERTH SCOTLAND

The home of the Earls of Mansfield

Situated just outside Perth on the A93, Braemar Road

2004

Good Friday 25th April to Monday 5th October

Mondays to Saturdays 10:00 a.m. to 5:30 p.m.

Sundays July and August from 11:00 a.m.

Beautiful porcelain, superb French furniture, unique Vernis martin collection,

Ivories, clocks, needlework and objects D'art.

Extensive Grounds. Woodland Gardens. Adventure Playgrounds.

Old Kitchen Restaurant-Home Baking-Coffee Shop-Gift Shop-Produce Shop

Evening tours, Meetings, Concerts

CONTACT THE ADMINISTRATOR

PERTH (0738) 52300

Admission Charges

Adult: 30 p

Children: 15 p

The two advertisements are most likely about ______.

A．mai estate

B．auction

C．shopping

D．tourism

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第7题

RESUME Paul Jones6 Pine Street, Arlington, VA 12333 5664862222 phjones@vacapp. comEXPERIEN

RESUME

Paul Jones

6 Pine Street, Arlington, VA 12333

5664862222

phjones@vacapp. com

EXPERIENCE

Assistant Manager Montblanc April 2006—May, 2009

- Opened new specialty boutique

- Placed orders to restock merchandise and handled receiving of products

- Managed payroll, scheduling, reports, e-mails, inventory, and maintained clientele book and records

- Integrated new register functions

- Extensive work with visual standards and merchandising high-ticket items

Sales Associate Nordstrom, Collectors and Couture Departments July, 2004—April, 2006

- Merchandised designer of women's wear

- Set-up trunk shows and attended clinics for new incoming fashion lines

- Worked with tailors and seamstresses for fittings

- Scheduled private shopping appointments with high-end customers

Bartender jigg's Corner February 2003—July, 2004

- Provided customer service in fast-paced bar atmosphere

- Maintained and restocked inventory

- Administrative responsibilities including processing hour and tip information for payroll and closing register

EDUCATION

Ramapo College, Arlington, Virginia Semptember, 1998—June, 2002

COMPUTER SKILLS

Proficient with Microsoft Word, Excel, PowerPoint, QuickBooks, and Internet

How long has Paul Jones worked before he tried to apply for a new job？

A．Almost seven years

B．Exactly six years

C．About five years

D．Less than three years

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第8题

（c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstandin

(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on

which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the

development, which was received in April 2005, requires that three 100-year-old trees within the valley be

preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during

the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of

$0·4 million for the relocation of the 100-year-old trees.

In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid

to the local government in May 2005. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Volcan for the year ended

31 March 2005.

NOTE: The mark allocation is shown against each of the three issues.

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第9题

1 BEIJING, China （CNNThursday, May 13, 2004) - A Beijing court has sentenced a U.S.-based

1 BEIJING, China (CNN Thursday, May 13, 2004) - A Beijing court has sentenced a U.S.-based Chinese dissident to five years in prison after convicting him of espionage and illegal border crossing, his lawyer said.

2 yang Jianli has already been imprisoned in Beijing for more than two years.

3 He will not receive credit for time served, according to his U.S.-based attorney Jared Genser. Yang, a Chinese scholar living in the Boston area with permanent U.S. residency, was arrested in April 2002 on charges of using a friend's passport to enter China and traveling with a fake identity card for a week to observe labor unrest in northeastern China.

4 Genser said the spying charge was related to a small foundation that Yang ran from his home from 1992 to 1993.

5 The Chinese government charged that he received $400 in funding from a person in Taiwan who had ties a political party there.

6 The court has five days to deliver the verdict personally to Yang or a family member, and Yang will have another 10 days to appeal.

7 He was indicted last July in Beijing after spending more than a year in jail, and a secretive three-hour trial was held a month later.

8 No verdict was released after the brief trial and no observers were allowed in the courtroom because the case reportedly involved state secrets, Yang's attorney, Mo Shaoping, said at the time.

9 U.S. embassy officials had sought to attend the trial without success, Mo said.

10 According to Genser, a verdict in the case was due by December of last year - the deadline under Chinese law. In March, Yang staged a three-day protest from prison because of the delay.

11 Yang operates the Boston-based Foundation for China in the 21st Century and has been blacklisted by Chinese authorities since 1989 for his participation in pro-democracy demonstrations.

12 The U.S. Senate last summer condemned Yang's lengthy detention and called for his immediate and unconditional release.

The author's attitude towards Beijing court is ______.

A．objective

B．appreciative

C．critical

D．sarcastic

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（b) On 1 April 2004 Volcan introduced a ‘reward scheme’ for its customers. The main elemen