Karl is an employee of Cars-R-Us.As part of their employment agreement, Cars-R-Us loans Karl $1,000,000 interest-free to assist in the purchase of a car dealership.Assume the federal rate of interest is 8%.What is the tax treatment of the loan?I.The arrangement has no tax consequences to Karl.II.Cars-R-Us is deemed to have paid Karl compensation of $80,000.III.Karl is deemed to have paid Cars-R-Us $80,000 of interest.IV.Cars-R-Us’ net income tax effect is zero due to this arrangement.()
A、Only statement I is correct
B、Only statements I, II, and IV are correct
C、Only statement III is correct
D、Only statements I, II, and III are correct
E、Only statements II, III, and IV are correct.
Part IV Translation.(30minutes)
66、中国的传统节庆膳食是节日必不可少的伴侣。例如,我国的端午节(theDragonBoatFestival)是纪念古代诗人屈原的日子。那一天,人们通常要赛龙舟、吃粽子(zongzi)。中秋节是观赏满月的日子。圆圆的月亮象征着圆满,象征着家庭团聚。因此,中秋节(T11e Mid.auttunn Festival)的特制食品是一种圆形的月饼。春节是中国的农历新年(the Chinese lunar New Year&39;s holiday),除了常见的家禽和肉类之外,人们还要按各自的也方习俗烹制传统食物,如饺子和年糕。
Part IV Translation (30 minutes)(2016年6月大学英语四级卷1真题及答案)
功夫(Kong Fu) 是中国武术(martial arts)的俗称。中国武术的起源可以追溯到自卫的需要,狩猎活动以及古代中国的军士训练。它是中国传统体育运动的一种,年轻人和老年人都练。它已逐渐演变成了中国文化的独特元素。作为中国的国宝,武术有上百种不同的风格,是世界上练得最多的武术形式。有些风格模仿了动物的动作,还有一些则受到了中国哲学思想,神话和传说的启发。
______is circular in the northern part while square in the southern part?
A.
B.
C.
D.
Comparatively speaking, the solution part is _____ the problem part in problem-solution order.
A.less important than
B.as important as
C.none of the above
D.more important than
What is Larsen ice shelf?
A.The coldest part of Antarctica.
B.The most fragile part of Antarctica.
C.The closest part of Antarctica to Australia.
D.The part of Antarctic where most scientists live.
A.northwestern part
B.southwestern part
C.northeastern part
D.southeastern part
The conclusion is the shortest and less important part of a speech.
A.Y
B.N
C.NG