工程项目开工前,总监理工程师应审查承包单位现场项目管理机构的(),对确能保证工程项目施工质量的应予以确认。
A.目标控制体系
B.组织管理体系
C.技术管理体系
D.质量管理体系
E.信息管理体系
A.目标控制体系
B.组织管理体系
C.技术管理体系
D.质量管理体系
E.信息管理体系
第1题
(c) For commercial reasons, Damian believes that it would be sensible to place a new holding company, Bold plc,
over the existing company, Linden Limited. Bold plc would also be unquoted and would acquire the existing
Linden Limited shares in exchange for the issue of its own shares.
If the new structure is implemented, Bold plc will provide management services to Linden Limited, but the
amount that will be charged for these services is yet to be determined.
Required:
(i) State the capital gains tax (CGT) issues that Damian should be aware of before disposing of his shares
in Linden Limited to Bold plc. Your answer should include details of any conditions that will need to be
satisfied if an immediate charge to tax is to be avoided. (4 marks)
第2题
(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult
life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live
in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s
fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no
longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held
at its offices in Cambridge.
Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of
tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of
the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does
have to be paid, then Linden Limited could always bear the cost.
Required:
Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there
is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider
national insurance (NIC) issues. (4 marks)
第3题
(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,
the company should increase the value of the accessories of their own choice that can be fitted to the low
emission cars.
State, giving reasons, whether or not Damian should implement the sales director’s suggestion.
(2 marks)
第4题
A、Typist of the finance section.
B、Secretary of the finance section.
C、General manager of the company.
D、Director of the finance section.
第5题
A.on
B.to
C.with
D.about
第6题
Regarding our current Director of Finance,____________________(他去或留) is no consequence to me.
第7题
A、receptionist
B、electrician
C、air hostess
D、finance director
第8题
A.constraints
B.contents
C.contracts
D.contacts
第9题
A.1,2 and3
B.1,2 and 4
C.1,3 and 4
D.3 and 4
第10题
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