题目内容
（请给出正确答案）
A.工程监理企业必须是自主经营、自负盈亏的独立法人
B.工程监理单位应当严格按照施工组织设计实施监理
C.在委托监理的工程中，工程监理单位与承建单位不得有隶属关系和其他利害关系
D.在开展工程监理的过程中，必须建立自己的组织，按照自己的工作计划、程序、流程、方法、手段，根据自己的判断，独立地开展工作
E.在委托监理的工程中，工程监理单位与建设项目主管部门不得有隶属关系和其他利害关系
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更多“按照建设工程监理独立性要求（）A．工程监理企业必须是自主经营…”相关的问题
第1题
year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid
￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that the
company will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.
(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this
end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales
director has stated that several of his staff, who are the main recipients of company cars, other than the directors,
are extremely unhappy with this proposal, perceiving it as downgrading their value and status.
The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives a
bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company
pays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running
costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,
because they are high mileage vehicles.
The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer
is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other
changes to Linden Limited’s company car policy or practice.
Required:
(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual
salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and
national insurance (NIC) savings arising. (9 marks)
第2题
A、the Pieta
B、the Sistine church
C、the Pope’s tomb
D、the St. Peter’s Dome
第3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4题
What is the author's advice？
A．Stick to the diet according to one's blood type.
B．A limited diet regardless of one's blood type.
C．A combination of meat diet.
D．A varied, whole foods-based vegetarian diet.
第5题
Dr. Peter Axt and her daughter agree with all the following EXCEPT ______.
A．fewer free radicals may slow down one's metabolism.
B．high energy activities may cause more diseases.
C．too much exercise may impair one's organs.
D．the feeling of stress may weaken one's immunity.
第6题
A、is limited to everyday real life and situational use
B、engages one’s imagination
C、stimulates one’s emotion
D、is mainly used in literary works
第7题
A．in
B．up
C．of
D．by
第8题
Dr. Peter Axt and her daughter agree with all the following EXCEPT
A．fewer free radicals may slow down one's metabolism.
B．high energy activities may cause more diseases.
C．too much exercise may impair one's organs.
D．the feeling of stress may weaken one's immunity.
第9题
A．Peter
B．Peter’s grandfather
C．Peter’s grandma
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