1. savings account为什么saving要加s?加s的规律是什么?
savings, sciences, humanities, casualties, volumes, ...
(有 sciences 这个单词)
这种复数形式,如果过度分析会让你很困扰的,
当然上面每一个单词的这类用法都有其逻辑,但逻辑和语法不是学语言的最好方法,
savings account (savings 是指银行提供的各式各样的储蓄帐户, 所以用复数)
a career in the sciences (sciences = 科学研究,科学学术,相比 science,一门科学 )
department of humanities (the humanities = 文史哲学,人文学,和 humanity ,人类,有不同意思。)
there are many casualties (表示不同病状,不同受害类/受害者)
the silence speaks volumes (volumes = 很多不同的声音)
这些都是固定用法,最好是不从逻辑去理解。
汉语是我的第二语言,如果我总是从逻辑分析中国的成语,很多这些成语会让我有丈二和尚摸不着头脑的感觉,你说是不?
(为什么说丈二和尚,不说丈一和尚?为什么只有丈二和尚才摸不着头脑,等等,等等。)
我是加拿大人,前英语老师。
满意请及时采纳,谢
2. acca f6税法考试所给的税率有哪些 有大神知道吗 急求!
TAX RATES AND ALLOWANCES
The following tax rates and allowances are to be used in answering the questions.
Income tax
Normal Dividend
rates rates
Basic rate £1 – £31,865 20% 10%
Higher rate £31,866 to £150,000 40% 32·5%
Additional rate £150,001 and over 45% 37·5%
A starting rate of 10% applies to savings income where it falls within the first £2,880 of taxable income.
Personal allowance
Personal allowance
Born on or after 6 April 1948 £10,000
Born between 6 April 1938 and 5 April 1948 £10,500
Born before 6 April 1938 £10,660
Income limit
Personal allowance £100,000
Personal allowance (born before 6 April 1948) £27,000
Residence status
Days in UK Previously resident Not previously resident
Less than 16 Automatically not resident Automatically not resident
16 to 45 Resident if 4 UK ties (or more) Automatically not resident
46 to 90 Resident if 3 UK ties (or more) Resident if 4 UK ties
91 to 120 Resident if 2 UK ties (or more) Resident if 3 UK ties (or more)
121 to 182 Resident if 1 UK tie (or more) Resident if 2 UK ties (or more)
183 or more Automatically resident Automatically resident
Child benefit income tax charge
Where income is between £50,000 and £60,000, the charge is 1% of the amount of child benefit received for every
£100 of income over £50,000.
Car benefit percentage
The relevant base level of CO2 emissions is 95 grams per kilometre.
The percentage rates applying to petrol cars with CO2 emissions up to this level are:
75 grams per kilometre or less 5%
76 grams to 94 grams per kilometre 11%
95 grams per kilometre 12%
2Car fuel benefit
The base figure for calculating the car fuel benefit is £21,700.
New individual savings accounts (NISAs)
The overall investment limit is £15,000.
Pension scheme limit
Annual allowance – 2014–15 £40,000
– 2011–12 to 2013–14 £50,000
The maximum contribution that can qualify for tax relief without any earnings is £3,600.
Authorised mileage allowances: cars
Up to 10,000 miles 45p
Over 10,000 miles 25p
Capital allowances: rates of allowance
Plant and machinery
Main pool 18%
Special rate pool 8%
Motor cars
New cars with CO2 emissions up to 95 grams per kilometre 100%
CO2 emissions between 96 and 130 grams per kilometre 18%
CO2 emissions over 130 grams per kilometre 8%
Annual investment allowance
Rate of allowance 100%
Expenditure limit £500,000
Cap on income tax reliefs
Unless otherwise restricted, reliefs are capped at the higher of £50,000 or 25% of income.
Corporation tax
Financial year 2012 2013 2014
Small profits rate 20% 20% 20%
Main rate 24% 23% 21%
Lower limit £300,000 £300,000 £300,000
Upper limit £1,500,000 £1,500,000 £1,500,000
Standard fraction 1/100 3/400 1/400
Marginal relief
Standard fraction x (U – A) x N/A
3 [P.T.O.Value added tax (VAT)
Standard rate 20%
Registration limit £81,000
Deregistration limit £79,000
Inheritance tax: tax rates
£1 – £325,000 Nil
Excess – Death rate 40%
– Lifetime rate 20%
Inheritance tax: taper relief
Years before death Percentage
reduction
Over 3 but less than 4 years 20%
Over 4 but less than 5 years 40%
Over 5 but less than 6 years 60%
Over 6 but less than 7 years 80%
Capital gains tax
Rates of tax – Lower rate 18%
– Higher rate 28%
Annual exempt amount £11,000
Entrepreneurs’ relief – Lifetime limit £10,000,000
– Rate of tax 10%
National insurance contributions
(Not contracted out rates)
Class 1 Employee £1 – £7,956 per year Nil
£7,957 – £41,865 per year 12%
£41,866 and above per year 12%
Class 1 Employer £1 – £7,956 per year Nil
£7,957 and above per year 13·8%
Employment allowance £2,000
Class 1A 13·8%
Class 2 £2·75 per week
Small earnings exemption limit £5,885
Class 4 £1 – £7,956 per year Nil
£7,957 – £41,865 per year 9%
£41,866 and above per year 2%
Rates of interest (assumed)
Official rate of interest 3·25%
Rate of interest on underpaid tax 3%
Rate of interest on overpaid tax 0·5%
3. Statement Savings Account 中文是什么意思
statement savings account
(银行)存款账结单
passbook savings account
银行存折储蓄
4. individual investor account中文什么意思
个人 投资者 账目
望采纳亲