During the preparing procedure, one important part is to help the candidates understand th

听力原文： A $150 million project to replace all of the vertical suspension cables on the 100-year-old Manhattan Bridge will cause occasional weekend disruptions in subway service and require closings of the bikeway and some traffic lanes for parts of the next four years, city transportation officials said this week.

(29) The city's Department of Transportation is preparing to award a contract for the repair work to Skanska, a Swedish company whose American headquarters are in New York. The department notified Skanska last week that its bid, which was just shy of $150 million, was lower than the other four received.

(30) The contract is one of 14 that make up the final phase of a three-decade effort to rebuild the bridge, which connects Lower Manhattan to Downtown Brooklyn. All told, about $ 830 million has been spent repairing the bridge, which suffered from neglect during the city's financial crisis in the 1970s, said Brian Gill, the chief engineer of Manhattan Bridge reconstruction for the Transportation Department.

(31) Skanska has said that it will complete the work, which includes replacing the necklaces of lights that illuminate the bridge's outer cables, in three and a half, years. Mr. Gill said the city could penalize the company if it did not complete the work on schedule.

During that period, subway service across the bridge on the B, D, N and Q lines will be suspended on as many as eight weekends, Mr. Gill said. The schedule for those suspensions has not yet been determined, said Seth Solomonow, the department's spokesman.

29. To which company will the contract be awarded？

30.How many contracts make up the final phase of a three-decade effort to rebuild the bridge？

31.How many years will Skanska complete the work？

(30)

A．A Swedish company.

B．A Russian company.

C．An American company.

D．A Chinese company.

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)

A.Preparing, Delivering, Introducing, Concludin

B.Introducing, Preparing, Delivering, Concludin

C.Preparing, Introducing, Delivering, Concludin

D.Introducing, Delivering, Concluding, Preparin

A.Going concern

B.Materiality

C.Accruals

Don't______the boy who's preparing for the final exams.

A．hinder from

B．interfere with

C．interrupt with

D．prevent from

A．Alice is now in a very bad temper.

B．Alice is now preparing for the test.

C．Alice is now very happy.

D．Alice is now ill.

A.prepare

B.preparing

C.prepared

D.preparation