[问答题]肺俞穴的主治作用.
[问答题](c) Critically discuss the statement (in note 12) of the managing director of GBC and suggest how the companycould calculate the value of the service provision to the population of the Western region. (6 marks)
[问答题]什么是数据库的三级模式结构
[问答题]毛地的概念是
[问答题]有下面一个程序段,从文本框中输人数据,如果该数据满足条件“除以4余1,除以5余 2”,则输出,否则,将焦点定位在文本框中,并清除文本框的内容.Private Sub Commandl_Click( )x=Val(Text1.Text)If [9] ThenPrintXElseText1.Text=[10]End IfEnd Sub
[问答题](b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’ordinary shares at their current value either:(i) to his wife, Catherine; or(ii) to his son, Barry.Your answer should be supported by relevant calculations and clearly identify the availability and effect ofany reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilitiesarising. (9 marks)
[问答题]5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associatedcompanies. It has always prepared accounts to 31 December and will continue to do so in the future.It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnectedcompany, on 31 July 2007. Its premises and goodwill will be sold for £2,135,000 and £290,000 respectivelyand its machinery and equipment for £187,000. The premises, which do not constitute an industrial building,were acquired on 1 August 2002 for £1,808,000 and the goodwill has been generated internally by thecompany. The machinery and equipment cost £294,000; no one item will be sold for more than its original cost.The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and thesale of the business assets, is expected to be £81,000. The balance on the plant and machinery pool for thepurposes of capital allowances as at 31 December 2006 was £231,500. Machinery costing £38,000 waspurchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or aportfolio of UK quoted company shares, as follows:Office buildingThe office building would be acquired for £3,100,000; the vendor is not registered for value added tax (VAT).Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number ofcommercial tenants who are not connected with Carver Ltd and will pay rent, in total, of £54,000 per calendarquarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August2007 to 31 December 2007 is expected to be:£Loan interest payable to UK bank 16,000Building maintenance costs 7,500Share portfolioShares would be purchased for the amount of the proceeds from the sale of the business with no need for furtherloan finance. It is estimated that the share portfolio would generate dividends of £36,000 and capital gains, afterindexation allowance, of £10,000 in the period from 1 August 2007 to 31 December 2007.All figures are stated exclusive of value added tax (VAT).Required:(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) onwhich Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.(2 marks)
[问答题]对于一个新手想学股票怎么开始?用模拟股
[问答题]若下面程序运行时输出结果为1, A, 10.12, B, 3.5请将程序补充完整 .#includeusing namespace std;int main( ){void test(int, char,double ( 8 ) );test(1,’A’,10.1);test(2,’B’);return 0;}void test(int a, char b, doubleC .{cout<}
[问答题]某小企业A是某大型制造企业B的供应商, 年供应量逐年递增.现在A企业面临以下两大难题 :一是企业B的付款条件为3-6个月的赊销,应收账款占用了企业A大量的流动资金,随着供应量的增大A企业倍感资金周转压力,企业连续生产能力也面临困难.二是向银行借款需要第三方担保和不动产抵押.A企业缺乏不动产,也无法提供银行需要的第三方担保. 问题: 银行可为A企业提供怎样的服务来有效解决A企业的困难.
[问答题]英国读研要求本人想大学读完后出国读研,想知道如果去英国读研的要求1.平时成绩重要吗,需要达到平均多少2.如果看平均分,是看专业课的还是所有的3.对于雅思的要求4.土木工程出去能读什么专业5..现在应该做哪些准备
[问答题]我听说有一种蚕饲料,能替代桑叶,而且蚕吃了,能吐彩色的丝,是真的吗
[问答题]阅读以下说明,回答问题1和问题2.(说明)在明确产品内容、功能、设计标准及用户使用要求后,就需要选择适宜的创作工具和方法进行制作了.应用系统制作是联贯整体设计的网络.所有的多媒体数据,根据脚本设计进行编程连接或选用创作工具实现集成、连接、编排与组合,从而构造出多媒体应用系统.简述应如何选择多媒体应用系统开发工具.
[问答题]法的规则有哪些
[问答题]试述我国报社一步步走向市场的两个阶段.
[问答题]2008年4月,SUV销量比MPV销量约:( )A.少2.3万辆 B.多2.3万辆C.少3.4万辆 D.多3.4万辆
[问答题]天井穴的主治作用.
[问答题]右输尿管结石[病例摘要]男性,55岁,右侧腰痛伴血尿3个月3个月前,右侧腰部胀痛,持续性,活动后出现血尿并伴轻度尿急、尿频、尿痛.去医院就诊,反复化验尿中有较多红细胞、白细胞,给予抗炎治疗.1月前B超发现右肾积水,来我院就诊,腹平片未见异常.静脉尿路造影(IVP)右肾中度积水,各肾盏成囊状扩张,输尿管显影,左肾正常.发病以来,食欲及大便正常.近2年来有时双足趾红肿痛,疑有痛风,未作进有一2.6cm×1.5cm大小充盈缺损,上段输尿管显著扩张.一步检查.否认肝炎,结核等病史.吸烟30余年,1包/日查体:发育正常,营养良好,皮肤巩膜无黄染,浅表淋巴结不大,心肺无异常腹平软,肝脾、双肾未及,右肾区压痛(+),叩痛(+).右输尿管走行区平脐水平,有深压痛.化验:血常规正常,尿pH5.0,尿蛋白(+),RBC30-50/高倍,WBC2-4/高倍,血肌酐141μmol/L,尿素8.76mmol/L,尿酸596mmol/L(正常90-360mmol/L),肝功能正常,电解质无异常.24hr尿酸定量1260mg(正常<750).B超:右肾盂扩张,皮质厚度变薄,未见结石影,右输尿管上段扩张,内径1.2-1.5cm.左肾未见明显异常.膀胱镜检查正常.右逆行造影,插管至第5腰椎水平受阻,注入造影剂在受阻水平
[问答题]独立方案的财务可行性评价在独立方案中,如果一个项目的内部收益率小于基准折现率,投资收益率高于基准投资收益率,则可以断定该项目基本具有财务可行性.这种错误的方法错在何处
[问答题]将当前工作表中B2:Hl2区域设置为打印区域,并设置该表打印时不显示‘交易额”列.
[问答题](c) In the context of a standard unmodified audit report, describe the content of a liability disclaimer paragraph,and discuss the main arguments for and against the use of a liability disclaimer paragraph. (5 marks)