4 As an active business listener, you shouldn’t write down points or phrases but nod during the conversations.

(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather than

as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year

ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.

You are not required to prepare any other supporting calculations. (10 marks)

Introductions

Every day we encounter people in a variety of business and social situations. The way we meet and greet them creates lasting impressions and paves the way for a productive encounter, Introductions project information. Besides the obvious elements of name. title, and affiliation (关系), an introduction conveys a level of respect and reflects how the person making the introduction views the other person's status. Mastering the art of the introduction will help put you and the people you are introducing at ease. Learning the basics--and they are not very difficult --is the first step.

The most important point about introductions is to make them. Failing to do so causes embarrassment and discomfort. A second important point in any introduction is the order of names. The name of the person being introduced is mentioned last. and the person to whom the introduction is made is mentioned first. The rules for who is introduced to whom depends on whether it's a business or a social introduction.

Business Introductions

In business, introductions are based on power and hierarchy (等级). Simply, persons of lesser authority are introduced to persons of greater authority. Gender plays no role in business etiquette (礼节): nor does it affect the order of introductions. For example, you would say, "Mr. / Ms, Greater Authority. I would like to introduce Mr./Ms. Lesser Authority."

Social Introductions

Social etiquette is based on chivalry(骑士精神), so both formal and informal introductions are made according to age, then gender, and then social status. The man would be introduced to the woman in a social situation unless the man is obviously a great deal older, in which case one would defer(听从，服从) to age over gender.

As you make the introduction, include a brief but meaningful piece of information about each of the people to explain their uniqueness or importance. But never qualify a description by saying "my best client" or "my dearest friend" because the automatic implication is that the other person holds a lower position in your personal hierarchy. When in doubt, be less personal rather than more personal.

The Nuances (细微差别)

As you say each of the individuals' names, look at him or her. In this way, you focus attention on them and make them feel important. Once a conversation has begun and everyone seems at ease, you may excuse yourself.

When introducing peers to one another, mention both the first and last names. It doesn't matter who is introduced to whom. Including a little bit of information that might start the conversational ball rolling is always a good idea. Even if everyone in a group is on a first name basis, introduce people by both first and last names.

Introducing Yourself

If no one introduces you, step in and introduce yourself. Someone may be too embarrassed to admit forgetting a name or may be distracted by other matters. Feeling slighted because you were not introduced only puts you at a disadvantage. Introduce yourself by extending your hand, smiling and saying something like, "I'm Matt Jones, David's partner." Avoid making any comment such as "Helen works for me" that might be considered as arrogance or superiority. Instead, say, "Helen and I work in the same office."

As a guest, it's your duty to circulate and introduce yourself at any function, large or small, especially if the host or hostess is busy. The fact that you are both there is sufficient justification to introduce yourself to anyone at the gathering. By only sticking to those people you already know, you'll never expand your horizons or make new acquaintances.

Always use both names when introducing yourself to convey the message that you take yourself seriously as an adult and expect the same treatment from others. And, since you don't know how comf

A．Y

B．N

C．NG

In telephone communication , you should ( )

A. get to the point without any greeting or introduction

B. keep your company' s address in confidentiality

C. make sure you have the information you need

Section B (5points, 1 points each)

Directions: In this task, there is a passage with 5 questions (51 through 55). Read the passage carefully. Then answer the question in the fewest possible words. The answer should be written after the corresponding numbers on the Answer Sheet.

There is BUSINESS LETTER here. After reading the letter you should answer the 5 questions following it. Just write a word or a phrase for each answer.

May.16, 2005

Dear Sir,

Your name was given to us by Messrs.J.Aanny & Co., who has been our regular customers for some years. We understand that you are one of the largest manufactures of handmade art and craft products in your country, and we want to avail this opportunity to express our hope of establishment of business relations with you.

We are the leading dealer in art and craft products in this district where Chinese handmade art and craft items are especially popular. Will you please send us a copy of your catalogue and current price list for your art and craft products?

We have recently received many inquires from our retailing shops about the said items. We are sure there would be brisk demands on our side. If the quality of your products is satisfactory and the prices are reasonable, we will place regular orders for considerably large numbers.

We would like to know whether you are able to allow us a special discount, say 6%. This would enable us to maintain the favorable selling prices in this area.

We are looking forward to hearing from you in the near future.

Yours sincerely,

How did the addresser(写信人) know the addressee's(收信人) name?

From______.

SECTION A COMPOSITION (35 MIN)

Most people think science is the business of scientists. It does not have much to do with ordinary people, What is your opinion?

Write on ANSWER SHEET TWO a composition of about 200 words on the following topic:

SCIENCE AND PEOPLF

You are to write in three parts:

In the first part, state your point of view.

In the second part, give one or two reasons to support your point of view.

In the last part, bring what you have written to a natural conclusion.

Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the instructions may result in a loss of marks

Task 1

Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.

Very old people do raise moral problems for almost everyone who comes into contact with them. Their values—this can't be repeated too often—are not necessarily our values. Physical comfort, cleanness and order are not necessarily the most important things for the very old people. The social services from time to time find themselves faced with a flat with decaying food covered by small worms, and an old person lying alone on bed, taking no notice of the worms. Is it interfering with personal freedom to insist that they go to live with .some of their relatives so that they might be taken better care of? Some social workers, the ones who clear up the worms, think we are in danger of carrying this concept of personal freedom to the point where serious risks are being taken with the health and safety of the old.

Indeed, the old can be easily hurt or harmed. The body is like a car: it needs more mechanical maintenance as it gets older. You can carry this comparison right through to the provision of spare parts. Never forget that such operations are painful experience, however good the results. At what point should you cease to treat the old body? Is it morally right to try to push off death by pursuing the development of drugs to excite the forgetful old mind and to activate (使......活动) the old body, knowing that it is designed to die? You cannot ask doctors or scientists to decide, because so long as they can see the technical opportunities, they will feel bound to give them a try on the principle that while there's life, there's hope.

When you talk to old people, however, you are forced to the conclusion that whether age is happy or unpleasant depends less on money or on health than it does on your ability to have fun.

It is implied in Para. I that .

A．very old people enjoy living with their relatives

B．social services have nothing to do with the very old people

C．some old people like to live alone to have more personal freedom

D．no one is willing to take care of very old people

听力原文：I tend to think attending conferences is a good idea. You never know who you'll meet at one. For instance, just last week I gave a presentation at the Operations Conference. The presentation was on operations efficiency — ways in which businesses can streamline their processes and be more organized and efficient. Anyway, afterwards, a man came up to me and he was so excited by my presentation that he wanted to talk to me about writing a book with him. He also works on operations efficiency. We're actually going to meet tomorrow to talk seriously about the book. So, my point is just that you really never know who you'll meet at a conference, and what kinds of opportunities might arise as a result of a chance meeting.

Why does the man feel attending conferences is a good idea?

A．It is a good way to meet new people.

B．It can lead to increased business for companies.

C．It allows people to learn more about their profession.

D．It gives businesses an opportunity to hire new employees.