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•Choose the best word to fill each gap from A, B, C or D on the opposite page.
•For each question 21-30, mark one letter (A, B, C or D) on your Answer Sheet.
Business and the environment
These days in business, people have to face many challenging questions when designing , and implementing new projects in undeveloped areas of the countryside. One issue which has to be faced is whether it is possible to introduce new technology without destroying the local environment.
Economic (21) and environmental conservation are often seen as natural enemies. It is unfortunate that in the past this has often been true, and it has been necessary to choose between (22) the project or protecting the environment. However, by taking environmental considerations (23) at an early stage in a project, companies can significantly reduce any impact on local plants and animals.
For example, in southern Africa, a company called CEL was asked to put up 410 km of a power transmission line without disturbing the rare birds which inhabit that area. The project was carried out with (24) disturbance last summer. What may surprise many business people is the fact that this consideration for local wildlife did not in any way (25) down the project. Indeed, the necessary advance planning (26) with local knowledge and advanced technology, (27) that the project was actually completed ahead of schedule. CEL was contracted to finish the job by October and (28) to do so two months earlier.
CEL is one of those companies which is (29) to the principle of environmental conservation. Many other companies have yet to be (30) of the importance of balancing the needs of people with those of the environment. However, it may be the only realistic way forward.
(21)
A. development
B. progression
C. rise
D. increase
•Read the advertisement below about health insurance.
•Are sentences 16-22“Right” or “Wrong”? If there is not enough information to answer “Right” or “Wrong”, choose “Doesn't say”.
•For each sentence (16-22), mark one letter (A, B or C) on your Answer Sheet.
HEALTHSURE--FOR YOU AND YOUR FAMILY
Many health insurance policies only cover the payments you have to make when you go into hospital, but with Healthsure, you are refunded for routine visits as well. In addition, we guarantee to refund you within 2 to 4 weeks.
Healthsure is an organisation which puts the interests of its members before profits. This means we offer very low membership rates. On average, £1.40 is debited from your bank account each week, so you won't ever need to worry about forgetting to send payment.
It's easy to join Healthsure. Just fill in the application form. and name the members of your family you wish to include on the policy. If you, your partner, or one of your children has to go into hospital, we will pay a daily allowance. These cash payments are not taxed, and we aim to deal with claims within 72 hours. So, why not? Apply now and benefit from our caring approach to health care.
Phone us free on 0800 885511 (24-hour number) for further information from our customer service advisers.
Healthsure makes direct payments to hospitals for its customers.
A. Right
B. Wrong
C. Doesn't say
(1)本月取得现房销售款800万元,期房销售预收款240万元,按揭销售款160万元,配套设施销售收入150万元。
(2)以本公司在新兴区的两栋房产分别对外投资A、B两公司。房地产公司通过入股获得A公司20%的股份,作为股东参与A公司利润分配、共同承担投资风险,该栋房产原值500万元,评估价600万元,两年后该公司转让该项股权,取得转让收入650万元。房地产公司将另一栋原值为400万元,评估价为500万元的房产投资B公司,与B公司签订协议,每年获得15万元的固定收入,不再参与B公司的利润分配,也不承担投资风险。
(3)将新建的一栋房屋无偿捐赠给附近的一家医院。该房屋帐面成本100万元(成本利润率为10%)
(4)该房地产公司把前几年前购进的一套商品房于当月出售,购买原价14万元,售价20万元。
根据上述资料,计算该房地产公司应缴纳的营业税。
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