[简答题](b) List the circumstances in which a VAT registered trader is unable to deduct input VAT. (5 marks)

[填空题]Which word does not logically belong in the list below Glance，anchor，charge，casino，arcade

[单项选择]Which list of plants does Linda mention in her garden
A. Tomatoes, beets, egg plant, and squash.
B. Strawberries, green peppers, okra, and tomatillos.
C. Basil, onions, cantaloupe, and banana peppers.
D. Carrots, cucumbers, pumpkins, potatoes.

[简答题]You will read a question which says, "Which is a better source of news—Newspaper or TV"
Write an article for the newspaper to clarify your own points of view towards this issue. You should use your own ideas, knowledge or experience to generate support for your argument, including an example.

[单项选择]{{B}}Interview Two{{/B}}

Which seems to be most effective for many patients, according to Dr Stewart

[单项选择]The discussion of the means by which GHBs escape black holes that is offered in the second paragraph suggests that which of the following must be assumed if the conclusions described in lines 3 - 5 are to he validly drawn
A. The light emissions from GHBs always degrade from gamma rays to x-rays to visible light and, finally, to radio waves.
B. Particles in GHBs include not only photons but electrons and their antimatter counterpart, positrons.
C. The expansion of a fireball as it moves away from the black hole lowers photon density.
D. Shock waves almost always form at the boundary between the fireball and the external medium.
E. The timescale by which we witness astronomical phenomenon is always ruled by the principles of relativity.

[简答题](b)(i) State the value added tax (VAT) treatment of the disposal of self-used fixed assets. Your answer should deal with assets which were bought both before and after 1 January 2009; (2 marks) (ii) State the value added tax (VAT) treatment of the disposal of used articles (other than those used as fixed assets) and used cars; (2 marks) (iii) The following transactions all occurred in the month of August 2009. All figures are stated including value added tax (VAT). (1) Company D sold a used machine for RMB 250,000, which had been bought in January 2008 for RMB 200,000. (2) Company E (a small-scale VAT taxpayer) sold a used machine for RMB 180,000, which had been bought in October 2005 for RMB 200,000. (3) Company F sold a used machine for RMB 150,000, which had been bought in January 2009 for RMB 120,000. (4) Company G (a small-scale VAT taxpayer) sold a used machine for RMB 150,000, which had been bought in January 2009 for RMB 120,000.

[简答题]

[单项选择]The biggest whale is（）blue whale, which grows to be about 29 meters long—the height of（）9-storey building.
A. the；the
B. a；a
C. a；the
D. the；a

[单项选择]Which school tops the list based on reaching out to the gay community
A. New College of Florida,
B. University of Florida.
C. University of Wisconsin.
D. Ohio University.

[单项选择]Which school ranks No. 1 in the list
A. Harvard
B. Reed College
C. Princeton
D. Yale

[简答题]If an economist were asked which of three groups borrow most--people with rising incomes, stable incomes, or decreasing incomes, his probable answer would be those with decreasing incomes.

[单项选择]26-30