How much is the membership fee A: ￡4 for a term. B: ￡15 for an academic year. C: ￡3 for a term. D: ￡12 for an academic year.

How much does the man earn in total at the moment（） A: ￡35,000 B: ￡40,000 C: ￡46,000

Since 6 April 2014, Nicolas has let out an unfurnished freehold office building. On that date, the tenant paid Nicolas a premium of ￡82,000 for the grant of a 15-year lease.How much of the premium of ￡82,000 will Nicolas include when calculating his property business profit for the tax year 2014–15 A: ￡59,040 B: ￡22,960 C: ￡82,000 D: ￡5,467

On 31 March 2015, Jessica sold a copyright for ￡28,800. The copyright had been purchased on 1 April 2009 for ￡21,000 when it had an unexpired life of 15 years.What is Jessica’s chargeable gain in respect of the disposal of the copyright A: Nil B: ￡20,400 C: ￡16,200 D: ￡7,800

欧洲美元的年利率为15%，欧洲英镑的年利率为10%，即期汇率为E=$2.00/￡。如果12月期汇率不是$2.10/￡，而是$2.15/￡，套利者若要获利会如何操作。 A: 按E=$2.00/￡即期汇率买入英镑 B: 按$2.15/￡远期汇率卖出英镑 C: 按E=$2.10/￡远期汇率买入英镑 D: 按E=$2.00/￡即期汇率卖出英镑