在西门子S7-200系列 PLC中ED是负跳变指令。

A、计数器

B、定时器

C、正跳变

D、负跳变

Ashura has been employed by Rift plc since 1 January 2013. She has also been self-employed since 1 July 2015, preparing her first accounts for the nine-month period ended 5 April 2016. The following information is available for the tax year 2015–16:

Employment

(1) During the tax year 2015–16, Ashura was paid a gross annual salary of ￡56,200.

(2) On 1 January 2016, Ashura personally paid two subscriptions. The first was a professional subscription of ￡320 paid to an HM Revenue and Customs’ (HMRC’s) approved professional body. The second was a subscription of ￡680 to a health club which Ashura regularly uses to meet Rift plc’s clients. Ashura was not reimbursed for the costs of either of these subscriptions by Rift plc.

(3) During the tax year 2015–16, Ashura used her private motor car for business purposes. She drove 3,400 miles in the performance of her duties for Rift plc, for which the company paid her an allowance of 55 pence per mile.

(4) During the tax year 2015–16, Ashura contributed ￡2,800 into Rift plc’s HMRC registered occupational pension scheme and ￡3,400 (gross) into a personal pension scheme.

Self-employment

(1) Ashura’s tax adjusted trading loss based on her draft accounts for the nine-month period ended 5 April 2016 is ￡3,300. This figure is before making any adjustments required for:

(i) Advertising expenditure of ￡800 incurred during January 2015. This expenditure has not been deducted in calculating the loss of ￡3,300.

(ii) The cost of Ashura’s office (see note (2) below).

(iii) Capital allowances.

(2) Ashura runs her business using one of the five rooms in her private house as an office. The total running costs of the house for the nine-month period ended 5 April 2016 were ￡4,350. No deduction has been made for the cost of the office in calculating the loss of ￡3,300.

(3) On 10 June 2015, Ashura purchased a laptop computer for ￡2,600.

On 1 July 2015, Ashura purchased a motor car for ￡19,200. The motor car has aemission rate of 137 grams per kilometre. During the nine-month period ended 5 April 2016, Ashura drove a total of 8,000 miles, of which 2,500 were for self-employed business journeys.

Other information

Ashura’s total income for the previous four tax years is as follows:

Required:

(a) State TWO advantages for Ashura of choosing 5 April as her accounting date rather than a date early in the tax year such as 30 April. (2 marks)

(b) Calculate Ashura’s revised tax adjusted trading loss for the nine-month period ended 5 April 2016. (6 marks)

(c) Explain why it would not be beneficial for Ashura to claim loss relief under the provisions giving relief to a loss incurred in the early years of trade. Note: You should assume that the tax rates and allowances for the tax year 2015–16 also applied in all previous tax years. (2 marks)

(d) Assuming that Ashura claims loss relief against her total income for the tax year 2015–16, calculate her taxable income for this tax year. (5 marks)

The cars traveled 200 miles a day.

A．came

B．covered

C．gone

D．walked

The cars traveled 200 miles a day.

A．came

B．covered

C．gone

D．walked

The cars traveled 200 miles a day.

A．came

B．covered

C．gone

D．walked

The carstraveled 200 miles a day.

A．came

B．covered

C．gone

D．walked

The world is going through the biggest wave of mergers and acquisitions never witnessed. The process sweeps from hyperactive America to Europe and reaches the emerging countries with unsurpassed might. Many in these countries are looking at this process and worrying: "Wont the wave of business concentration turn into an uncontrollable anti-competitive force?" Theres no question that the big are getting bigger and more powerful. Multinational corporations accounted for less than 20% of international trade in 1982. Today the figure is more than 25% and growing rapidly. International affiliates account for a fast-growing segment of production in economies that open up and welcome foreign investment. In Argentina, for instance, after the reforms of the early 1990s, multinationals went from 43% to almost 70% of the industrial production of the 200 largest firms. This phenomenon has created serious concerns over the role of smaller economic firms, of national businessmen and over the ultimate stability of the world economy. I believe that the most important forces behind the massive M&A wave are the same that underlie the globalization process: falling transportation and communication costs, lower trade and investment barriers and enlarged markets that require enlarged operations capable of meeting customers demands. All these are beneficial, not detrimental, to consumers. As productivity grows, the worlds wealth increases. Examples of benefits or costs of the current concentration wave are scanty. Yet it is hard to imagine that the merger of a few oil firms today could recreate the same threats to competition that were feared nearly a century ago in the U.S., when the Standard Oil trust was broken up. The mergers of telecom companies, such as WorldCom, hardly seem to bring higher prices for consumers or a reduction in the pace of technical progress. On the contrary, the price of communications is coming down fast. In cars, too, concentration is increasing — witness Daimler and Chrysler, Renault and Nissan — but it does not appear that consumers are being hurt. Yet the fact remains that the merger movement must be watched a few weeks ago, Alan Greenspan warned against the megamergers in the banking industry. Who is going to supervise, regulate and operate as lender of last resort with the gigantic banks that are being created? Wont multinationals shift production from one place to another when a nation gets too strict about infringements to fair competition? And should one country take upon itself the role of "defending competition" on issues that affect many other nations, as in the U.S. vs. Microsoft case?

What is the typical trend of businesses today?

A．To take in more foreign funds

B．To invest more abroad

C．To combine and become bigger

D．To trade with more countries

  satisfactory, subject to, shipping mark, quotation, confirmed, commodity, specification, payable, opportunity, satisfied, informed, price

  Firm offer of Men's shirt

  Dear Sirs,

  Thank you for your letter of April 5th asking for our(1)for Men's Shirt, and now we are sending you the following offer,(2)your reply reaching us here by the end of this month.

  (3): Men's Shirt

  (4): S/3, M/6, L/3

  Color: white, blue, green yellow

  Quantity: 6000dozens

  Packing: each in a plastic bag and 10 dozens in a carton

  (5): at buyer's option

  (6): US $200 per dozen CIFC 2% Hong Kong.

  Shipment: March/April, 2008

  Terms of payment: By 100%(7)irrevocable L/C(8)by draft at sight to be opened 30 days before the time of shipment.

  We hope our products will be(9)to you in every way and trust you will give us the(10)to serve you soon.

  Yours truly,