题目内容
（请给出正确答案）
If a term draft is not honoured at maturity, it will be protested by______.
A．a broker
B．a dealer
C．a correspondent bank
D．a notary public
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A.loan
B.exchange rate
C.draft
D.debt
A.the length between perpendiculars
B.the registered length
C.the length overall
D.the length of waterplane on summer draft
A—Letter of Credit B—discounting
C—international transactions D—beneficiary
E—document of title F—acceptance
G—negotiable instrument H—guarantee
I—draft J—shipping document
K—default risk L—bill of lading
M—maturity N—foreign exchange risk
O—term of payment P—currency
51. ()收益人 ()到期
52. ()海运提单 ()信用证
53. ()外汇风险 ()国际交易
54. ()付款条件 ()保证
55. ()承兑 ()物权凭证
According to this conversation, what was the "stupid mistake"？
A．The student forgot to hand in his term paper because he was overtired and stressed.
B．The student handed in the earlier draft paper instead of the final edited paper.
C．The student missed the time to apply to grad school.
D．The student found the mistake of the mark on his paper.
According to this conversation, what was the "stupid mistake"？
A．The student forgot to hand in his term paper because he was overtired and stressed.
B．The student handed in the earlier draft paper instead of the final edited paper.
C．The student missed the time to apply to grad school.
D．The student found the mistake of the mark on his paper.
A Shanghai-based trading company exported bicycles to a Danish importer in Copenhagen. Trade term of this transaction is CIF and the payment term is by letter of credit. You are given seven documents of this transaction. They are 1. Sales confirmation 2. Letter of credit 3. Draft 4. Commercial invoice 5. Packing list 6. Bill of lading 7. Insurance policy The contents in the sales confirmation and the letter of credit are complete. The other five documents are unfinished with blank columns, but they also contain information you may need for completing other documents. Please use information in the sales confirmation and the letter of credit, as well as the draft, commercial invoice, packing list, bill of lading and insurance policy to fill the blank columns in the draft, commercial invoice, packing list, bill of lading and insurance policy. The blank columns which you need to fill are numbered and highlighted by blue color, e.g. (1), (2), (3),…. The seven documents can be downloaded from the site as separate files. When writing your answers, you need to write both the number of the column and your answer for each document separately. You get one point for each numbered blank column correctly filled. Total points: 40
(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the
following issues:
(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:
– the company’s residency position and what Ben and Amy would have to do in order for the company
to be regarded as resident in the UK under the double tax treaty;
– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a
permanent establishment in Sharpenia;
– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the
UK under the double tax treaty and either does or does not have a permanent establishment in
Sharpenia. (9 marks)
听力原文：M: How is your term paper coming along？
W: I have just finished the draft, and handed it in to Miss Harper.
M: Wow, you are really a doer. I planned to start writing the main body today. What did Miss Harper say about your draft？
W: Well, she suggested I reconsider the whole structure of my paper, as she saw no links between Chapter Three and the whole theme.
M: Oh, so what are you going to do？
W: Miss Harper advised me to delete Chapter Three, and enrich the other chapters. She also recommended a few books. I think that will be of great help. And I'm going to the library this afternoon.
M: I wish I could have Miss Harper be my supervisor. She tends to help her students with patience.
W: Who is your supervisor, then？
M: Mr. Simpson. You should know that he is famous for being strict, and rather, picky.
W: In my opinion, Mr. Simpson is quite responsible, though sometimes he seems to be too direct. All in all, he is quite nice.
M: If you were in my shoes, I'm sure you wouldn't say so. Anyway, I have revised the outline at least three times to meet his requirements. That's why I fall far behind you.
W: Just as the saying goes, a strict master brings up accomplished disciples. You are lucky enough to have Mr. Simpson be your supervisor.
M: You've got a point there. Do you mind my going to the library with you together？ Maybe you could give me some advice on writing the term paper.
W: Of course not. I'll gladly do what I can to help.
23．How is the man's term paper coming along？
24.What does the man think of Mr. Simpson？
25.What does the mall ask the woman to do？
(20)
A．He has finished the first draft.
B．He has just got started.
C．He has finished the main body.
D．He has handed the paper in.
听力原文：M: How is your term paper coming along？
W: I have just finished the draft, and handed it in to Miss Harper.
M: Whoa, you are really a doer. (19)I planned to start writing the main body today. What did Miss Harper say about your draft？
W: Well, she suggested! reconsider the whole structure of my paper, as she saw no links between Chapter Three and the whole theme.
M: Oh, so what are you going to do？
W: Miss Harper advised me to delete Chapter Three, and enrich the other chapters. She also recommended a few books. I think that will be of great help. And I'm going to the library this afternoon.
M: I wish I could have Miss Harper be my supervisor. She tends to help her students with patience.
W: Who is your supervisor, then？
M: Mr. Simpson. (20) You should know that he is famous for being strict, or rather, picky.
W: In my opinion, Mr. Simpson is quite responsible, though sometimes he seems to be too direct. All in all, he is quite nice.
M: If you were in my shoes, I'm sure you wouldn't say so. (19) Anyway, I have revised the outline at least three times to meet his requirements. That's why I fall far behind you.
W: Just as the saying goes, a strict master brings up accomplished disciples. You are lucky enough to have Mr. Simpson be your supervisor.
M: You've got a point there. (21)Do you mind my going to the library with you together？ Maybe you could give me some advice on writing the term paper.
W : Of course not. I'll gladly do what I can to help.
(20)
A．He has finished the first draft.
B．He has just got started.
C．He has finished the outline.
D．He has handed the paper in.
(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.
These amounts are not based on salaries paid to the director under an employment contract. Sirus has
contractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:
(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary of
the director’s retirement. If the director dies, an amount representing the present value of the future payment
is paid to the director’s estate.
(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.
The rights to the annuities are determined by the length of service of the former directors and are set out in the
former directors’ service contracts. (6 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
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