(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

[试题](ii) Calculate the probability of the net profit being less than ￡75 million. (2 marks)

[试题](ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)

[试题](ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, takingadvantage of all available reliefs. (3 marks)

[试题](ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.(4 marks)

[试题](ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and subsequently sells theshares in Memphis plc immediately, as proposed, and show how he may reduce this tax liability.(4 marks)

[名词解释] TARGET

[单选题]TARGET是：（）A .美元国际支付系统B .英镑票据清算系统C .传递银行间金融交易的电讯系统D .欧元区各成员国中央银行的大批量实时清算系统

[单选题]Maximum and minimum working temperatures must be considered when choosing the joint, which must be so installed that it is neither over-compressed nor over-extendedThe bold and italic word "which "probably means _____.A．maximum working temperatureB

[单选题]What is the minimum requirement of a GMDSS operator?A．GMDSS operator licenseB．Third officer licenseC．General Radiotelephone Operator license and Radar EndorsementD．General Radiotelephone license or First or Second Class Radiotelegraph license with GM

[名词解释] 英译汉：minimum