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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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更多 “ 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. Hestarted trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win morecustomers. However, he was eventually successful, and the business subsequently made profits.The results for Bob’s business were as follows:Period Schedule D Case ITrading Profits/(losses)￡1 October 2001 – 30 April 2002 13,5001 May 2002 – 30 April 2003 (18,000)1 May 2003 – 30 April 2004 28,000Bob 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, Bobstarted 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, realisingchargeable 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 ￡12,600per 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 sharesin August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the companyhad gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the companyestimated 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) ” 相关考题
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For this part, assume today’s date is 15 August 2005.5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business sellingcomputer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. Heoriginally intended to operate as a sole trader, but he has recently discovered that as an alternative, he couldoperate through a company. He has been advised that if this is the case, he can take a maximum gross salaryof ￡42,648 out of the company.Required:(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities hewill incur for the year ended 31 March 2007 trading under each of the two alternative businessstructures (sole trade/company). Your advice should be supported by calculations of disposable incomefor both alternatives assuming that in the company case, he draws the maximum salary stated.(7 marks)
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The Making of a Success Story1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.______,and years later became a big company specialized in manufacturing and selling of furniture.A:IKEA began as a small store'selling all kinds of things of low pricesB:it is highly welcomed by bothC:Ingvar Kamprad showed interest in and talent for doing businessD:he lives happily in retirementE:Here they can see and and try the furniture they are going to buy F:Ingvar successfully manages the company all by himself
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The Making of a Success Story1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.Paragraph 5______A:Ingvar Kamprad一a Born BusinessmanB:Success Brought By the Introduction of ShowroomsC:The Origin of IKEAD:Specialization in Selling FurnitureE:Flat Packaging一a Feature of IKEAF:World一Wide Expansion of IKEA
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The Making of a Success Story1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.Paragraph 4______A:Ingvar Kamprad一a Born BusinessmanB:Success Brought By the Introduction of ShowroomsC:The Origin of IKEAD:Specialization in Selling FurnitureE:Flat Packaging一a Feature of IKEAF:World一Wide Expansion of IKEA
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The Making of a Success Story1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.Customers liked the idea of IKEA's showrooms because______.A:IKEA began as a small store'selling all kinds of things of low pricesB:it is highly welcomed by bothC:Ingvar Kamprad showed interest in and talent for doing businessD:he lives happily in retirementE:Here they can see and and try the furniture they are going to buy F:Ingvar successfully manages the company all by himself
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The Making of a Success Story1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.Even when he was only a child,______.A:IKEA began as a small store'selling all kinds of things of low pricesB:it is highly welcomed by bothC:Ingvar Kamprad showed interest in and talent for doing businessD:he lives happily in retirementE:Here they can see and and try the furniture they are going to buy F:Ingvar successfully manages the company all by himself
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The Making of a Success Story1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.As flat packaging saves money for both IKEA and the customers,______.A:IKEA began as a small store'selling all kinds of things of low pricesB:it is highly welcomed by bothC:Ingvar Kamprad showed interest in and talent for doing businessD:he lives happily in retirementE:Here they can see and and try the furniture they are going to buy F:Ingvar successfully manages the company all by himself
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第一篇The Making of a Success StoryIKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.What is the author ' s attitude towards IKEA's future according to the last paragraph?A:Indifferent. B:Doubtful.C:Optimistic. D:Pessimistic.
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第一篇The Making of a Success StoryIKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.The passage is developed primarily in terms of_______. A:analysis of a process B:examples that illustrate a problemC:comparison and contrast D:sequence of events
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第一篇The Making of a Success StoryIKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.Kamprad established IKEA with________. A:his personal savingsB:his father' s reward for his school performanceC:large profits from selling thingsD:his school' s support
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第一篇The Making of a Success StoryIKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.According to the passage , which of the following is NOT true?A:IKEA experienced rapid expansion since the late 1950s.B:IKEA designed its own products since 1955.C:IKEA sold all kinds of miscellaneous goods originally.D:Kamprad sold his company after retirement.
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第一篇The Making of a Success StoryIKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.The author states in Paragraph 5 that flat packaging________. A:needs large space to assemble furnitureB:is a business concept inspired by KampradC:helps reduce transportation costsD:makes the company self-sufficient
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A UNIX user named Bob wants to replace his chess program with a new one， but he is hot sure where the old one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using the command： java -classpath /test：/home/bob/downloads/* .jar games.Chess Bob‟s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/* .jar What is a possible location for the Chess.class file？（） A、 /test/Chess.classB、 /home/bob/Chess.classC、 /test/games/Chess.classD、 /usr/lib/games/Chess.classE、 /home/bob/games/Chess.classF、 inside jarfile /opt/java/lib/Games.jar （with a correct manifest）G、 inside jarfile /home/bob/downloads/Games.jar （with a correct manifest）
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A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using thecommand： java -classpath /test：/home/bob/downloads/*.jar games. Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar What is a possible location for the Chess.class file？（）A、/test/Chess.classB、/home/bob/Chess.classC、/test/games/Chess.classD、/usr/lib/games/Chess.classE、/home/bob/games/Chess.class
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A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using the command： java -classpath /test：/home/bob/downloads/*.jar games.Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar What is a possible location for the Chess.class file？（）A、/test/Chess.classB、/home/bob/Chess.classC、/test/games/Chess.classD、/usr/lib/games/Chess.classE、/home/bob/games/Chess.class
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Bob is going on a trip with his laptop configured with Windows 2000 Professional. He is concerned that he will run out of battery life and his system will crash. He asks you to configure the power savings feature so that when he is not using his laptop, it will save his work and power down. You go into Advanced Power Management options. What should you do next?（）A、Set the system to hibernation mode to 15 minutes.B、Set the system to snooze mode after 15 minutes.C、Max BatteryD、PresentationE、Minimal Power Management
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单选题A characteristic of American culture that has become almost
a tradition is to respect the self-made man-the man who has risen to the top
through his own efforts, usually beginning by working with his hands. While the
leader in business or industry or the college professor occupies a higher social
position and commands greater respect in the community than the common laborer
or even the skilled factory worker, he may take pains to point out that his
father started life in America as a farmer or laborer of some sort.
This attitude toward manual (体力的) labor is now still seen in many
aspects of American life. One is invited to dinner at a home that is not only
comfortably but even luxuriously (豪华地)furnished and in which there is every
evidence of the fact that the family has been able to afford foreign travel,
expensive hobbies, and college education for the children; yet the hostess
probably will cook the dinner herself, will serve it herself and will wash
dishes afterward, furthermore the dinner will not consist merely of something
quickly and easily assembled from contents of various cans and a cake or a pie
bought at the nearby bakery. On the contrary, the hostess usually takes pride in
careful preparation of special dishes. A professional man may talk about washing
the car, digging in his flowerbeds, painting the house. His wife may even help
with these things, just as he often helps her with the dishwashing. The son who
is away at college may wait on table and wash dishes for his living, or during
the summer he may work with a construction gang on a highway in order to pay for
his education.The expression "wait on table" in the second paragraph means "（）".A
work in a furniture shopB
keep accounts for a barC
wait to lay the tableD
serve customers in a restaurant
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单选题Why did Nathan give up his job as a lawyer?A
Because he made little money out of a lawyer.B
Because he wanted to make toys for the children.C
Because he decided to become an artist of toy bricks.D
Because he was going to work in the museum instead.
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单选题A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using the command： java -classpath /test：/home/bob/downloads/*.jar games.Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar What is a possible location for the Chess.class file？（）A
/test/Chess.classB
/home/bob/Chess.classC
/test/games/Chess.classD
/usr/lib/games/Chess.classE
/home/bob/games/Chess.class
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单选题A UNIX user named Bob wants to replace his chess program with a new one， but he is not sure where theold one is installed. Bob is currently able to run a Java chess program starting from his home directory /home/bob using thecommand： java -classpath /test：/home/bob/downloads/*.jar games. Chess Bob’s CLASSPATH is set （at login time） to： /usr/lib：/home/bob/classes：/opt/java/lib：/opt/java/lib/*.jar What is a possible location for the Chess.class file？（）A
/test/Chess.classB
/home/bob/Chess.classC
/test/games/Chess.classD
/usr/lib/games/Chess.classE
/home/bob/games/Chess.class
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