*思想是（　）。

1 .Troy is a sole trader who had trading income of ￡60,000 in the tax year 2015/16 and ￡80,000 in the tax year2016/17. He joined a personal pension scheme on 6 April 2015 and made gross contributions of ￡25,000 in2015/16. This was the first pension provision that Troy had made.What gross amount can Troy contribute to his personal pension scheme in March 2017 without incurring anannual allowance charge?

A ￡55,000 B ￡40,000 C ￡145,000 D ￡65,000 (2

题型: 单选题 提问时间: 2021-08-24

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2 .毛泽东首次提出“马克思主义中国化”命题是在（　）。

A 党的一大 B 遵义会议 C 党的六届六中全会 D 党的七大

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3 .Luke rents out a room in his own residence throughout 2016/17. The rent is ￡150 a week. Luke’s expenses of the letting are ￡20 per week.What is the amount of property business income taxable on Luke for 2016/17 if he makes any relevant election?

A ￡6,760 B ￡0 C ￡7,800 D ￡300

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4 .马克思主义中国化两大理论成果共同的“根”是（　）。

A 中国的具体实际 B 马克思列宁主义 C 中国革命的历史经验 D 社会主义建设的实践

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5 .Susie rents out a furnished house. The house does not qualify as a furnished holiday letting. The furnishings include a new sofa which was bought in the tax year 2016/17 to replace an old one which was disposed of at the same time. The old sofa cost ￡3,000 in 2007 and was disposed of in January 2017 for proceeds of ￡200.The new sofa was bought in January 2017 for ￡5,500 and was larger than the old one. If Susie had bought a newer sofa of the same model as the old one it would have cost ￡4,000.What deduction against property business income can Susie claim for the cost of the sofa bought in 2016/17?

A ￡5,500 B ￡3,800 C ￡5,300 D ￡4,000

题型: 单选题 提问时间: 2021-08-24

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7 .Greg is a sole trader. His accounts for the year to 5 April 2017 included a deduction in the statement of profit or loss for legal expenses of ￡7,240. These comprised: ￡ Grant of a new short lease on retail premises 2,400 Preparation of employment contract 720 Purchase of freehold retail premises 3,200 Debt collection for trade debts 920 7,240 What are the legal fees deductible for the year to 5 April 2017?

A ￡4,040 B ￡1,640 C ￡920 D ￡7,240

题型: 单选题 提问时间: 2021-08-24

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8 .看问题不要从抽象的定义出发，而要从客观存在的事实出发，从分析这些事实中找出方针、政策、办法来，这对应党的思想路线中的（　）。

A 一切从实际出发 B 理论联系实际 C 实事求是 D 在实践中检验真理和发展真理

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9 .Harry is a sole trader. He prepares accounts for the year ended 5 April 2017 and has deducted the following items of expenditure in the statement of profit or loss: ￡ Depreciation 3,000 Accountancy fees for preparing accounts 1,000 Entertainment of: staff (party at ￡300 per person for 6 employees) 1,800 customers 2,400 How much should be added back to Harry’s net profit to arrive at his adjusted taxable profit?

A ￡8,200 B ￡6,300 C ￡7,200 D ￡5,400

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10 .1922年7月，党的（　）明确提出了反帝反封建的民主革命纲领：消除内乱，打倒军阀，建设国内和平；推翻国际帝国主义的压迫，达到中华民族完全独立；统一中国为真正的民主共和国。

A 一大 B 二大 C 三大 D 四大

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