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Ben has to study for the English test.(改为否定句)

Ben ______ ______ ______study for the English test.


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更多 “ Ben has to study for the English test.(改为否定句)Ben ______ ______ ______study for the English test. ” 相关考题
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考题 1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectioneryproducts, including cakes. GWCC sells its products to national supermarket chains. The company’s success duringrecent years is largely attributable to its ability to develop innovative products which appeal to the food selectors withinnational supermarket chains.The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cakeknown as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcastaround the world. The cake is expected to have a minimum market life of one year although the marketing departmentconsider that this might extend to eighteen months.The management accountant of GWCC has collated the following estimated information in respect of the Mighty Bencake:(1) Superstores plc has decided on a launch price of £20·25 for the Mighty Ben cake and it is expected that thisprice will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on thepurchase price of each cake from GWCC.(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakeson a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured inbatches of 1,000. Direct materials input into the baking process will cost £7,000 per batch for each of the firstthree months’ production. The material cost of the next three months’ production is expected to be 95% of thecost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of thesecond three months’ production.(4) Packaging costs will amount to £0·75 per cake. The original costs of the artwork and design of the packagingwill amount to £24,000. Superstores plc will reimburse GWCC £8,000 in the event that the product iswithdrawn from sale after twelve months.(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve willapply to the total labour time requirement until the end of month five. Thereafter a steady state will apply withlabour time required per batch stabilising at that of the final batch in month five. The labour requirement for thefirst batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at £10 per hour.(6) A royalty of 5% of sales revenue (subject to a maximum royalty of £1·1 million) will be payable by GWCC to theowners of the Mighty Ben copyright.(7) Variable overheads are estimated at £3·50 per direct labour hour.(8) The manufacture of the Mighty Ben cake will increase fixed overheads by £75,000 per month.(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of £1,900,000 will berequired and this will be fully depreciated over twelve months.(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and18 months.(11) Ignore taxation and the present value of cash flows.Note: Learning curve formula:y = axbwhere y = average cost per batcha = the cost of the initial batchx = the total number of batchesb = learning index (= –0·415 for 75% learning rate)Required:(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the requiredrate of return for GWCC over periods of twelve months and eighteen months. (20 marks)

考题 4 (a) For this part, assume today’s date is 1 March 2006.Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading companythat makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 £1 ordinary shares,and commenced trading on the same day. The business has been successful, and the company has accumulateda large cash balance of £180,000, which is to be used to purchase a new factory. However, Bill and Ben havereceived an offer from a rival company, which they are considering. The offer provides Bill and Ben with twoalternative methods of payment for the purchase of their shares:(i) £480,000 for the company, inclusive of the £180,000 cash balance.(ii) £300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.Bill and Ben each currently receive a gross salary of £3,750 per month from Flower Limited. Part of the offerterms is that Bill and Ben would be retained as employees of the company on the same salary.Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.Required:(i) Calculate which of the following means of extracting the £180,000 from Flower Limited on 31 March2006 will result in the highest after tax cash amount for Bill and Ben:(1) payment of a dividend, or(2) payment of a salary bonus.You are not required to consider the corporation tax (CT) implications for Flower Limited in youranswer. (5 marks)

考题 (b) For this part, assume today’s date is 1 May 2010.Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Billbelieves that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’sshares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if thecompany could acquire the shares instead.The proposed price for Ben’s shares would be £500,000. Both Bill and Ben pay income tax at the higher rate.Required:Write a letter to Ben:(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were torepurchase his 50% holding of ordinary shares, immediately in May 2010; and(2) advising him of any available planning options that might improve this tax position. Clearly explain anyconditions which must be satisfied and quantify the tax savings which may result.(13 marks)Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowancesfor the tax year 2005/06 apply throughout this question.

考题 from school because he is busy study what he has

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考题 You should spend no more than 40 minutes on this task. As part of a class assignment you have to write about the following topic. Millions of people every year move to English-speaking countries such as Australia , Britain or America , in order to study at school, college or university. Why do so many people want to study in English ? Why is English such an important international language? Give reasons for your answer. You should write at least 250 words.

考题 4.__________ the English exam,l have to study English day and night.A.PassingB.PastC.PassedD.Topass

考题 If no one objects,Mr. Ben will be the next chairman.A: disagrees B: approves C: rejects D: refuses

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考题 She () English very hard. 【study】她学习英语很刻苦。

考题 填空题She () English very hard. 【study】她学习英语很刻苦。

考题 单选题Why did Tom pretend not to see Ben?A Because he wanted Ben to believe that he was enjoying the work.B Because he would like to try his best to attract Ben’s attention.C Because he did not want Ben to see the fact that he had to work.D Because he was afraid that Ben might laugh at him if he saw him.