患者腹泻米泔水样便,镜检见流星样运动菌体,接种庆大霉素琼脂,经培养后获得可疑菌落。不属于霍乱弧菌血清型的是
A. 小川型
B. 稻叶型
C. 彦岛型
D. 0139
E. O157:H7
查看答案
下列疾病中,除骨髓涂片外,作骨髓活检更有必要的是
A. 缺铁性贫血
B. 骨髓纤维化
C. 急性粒细脓白血病
D. 慢性淋巴细胞白血病
E. 巨幼细胞性贫血
Your manager has had a meeting with Gail. Gail owns the whole of the ordinary share capital of Aero Ltd. An email from your manager setting out the matters discussed in the meeting and a schedule prepared by Mill, a junior member of your firm’s tax department, are set out below.
Email from your manager – dated 9 June 2016
Schedule prepared by Mill
Required:
Carry out the work requested in the email from your manager. The following marks are available:
(a) Schedule prepared by Mill. (11 marks)
Note: The following movements in the Retail Prices Index should be used, where necessary.
(b) Payment to Gail. (9 marks)
(c) Non-disclosure of income. (5 marks)
血友病AB分别缺乏哪些凝血因子
A. Ⅺ、Ⅷ
B. Ⅲ、Ⅴ
C. Ⅳ、Ⅺ
D. Ⅷ、Ⅸ
E. Ⅺ、Ⅸ
Section A – BOTH questions are compulsory and MUST be attempted
Your manager has received schedules of information from Ray and Shanira in connection with their personal tax affairs. These schedules and an extract from an email from your manager are set out below.
Schedule of information from Ray – dated 8 June 2016
Schedule of information from Shanira – dated 8 June 2016
Extract from an email from your manager – dated 9 June 2016
Required:
Prepare the memorandum as requested in the email from your manager. The following marks are available:
(a) Ray – unincorporated business.
(i) Income tax and national insurance contribution payments, and the level of his taxable income. (11 marks)
(ii) Value added tax (VAT). (5 marks)
(b) Gifts from Shanira to Ray.
(i) Capital gains tax. (10 marks)
(ii) Inheritance tax. (5 marks)
Professional marks will be awarded for the approach taken to problem solving, the clarity of the explanations and calculations, the effectiveness with which the information is communicated and the overall presentation. (4 marks)