報日僑華
WAH KIU YAT PO
育教僑華 頁三第張八第日三初月一十年未己腦惠
第劍 。已能當念,但較。新校略。
日亦月的故念的蹓讓校後行
陳力師牧得彼汪監校幕開英培田沙
代科舉證可
,傳服務,並介鞀近
*KE - VRGERK
其目的乃在选過學校
培英中學的校都事
「育方法上求改造,在 教育僻業上求提高,在
| 各敦材上求-
實,在
「此之故,我們想時刻在 實際經驗中求進步,在
正在成孤中的人,因
*** - ERI - 1 - E
| · *<* - **
酚,惟其東察,故
對學生之教育,還不想
中畢敎育對靑年的重
藝品格上求
第三:凡事要對
*
。:
杜曹各方面
•【特訊】沙田染花、教育...等方面而言,
會、政治、辊濟、文化 會各方面,指的就是社 負實。我在這實所社
責負會社對生學對祖校對 重兼理文化文西中文英中
RIKOS -
港培英中奉校長李接收
未由校董會主席黃
1980
一下英聽牧務,月 百巧中要部。由十 、本適用學旨
校玉以年
中學會考試題預習專欄
經濟及公共事務(十一)
明德出版社王啓光
陳勵德提供資料
Economic & Public Affairs (11)
K. K. Wong & L. T. Chan
(Mill & Dale Press Ltd.)
Public Finance Question:
Distinguish between direct taxes and indirect taxes so as to show their advantages and
disadvantages. Give local examples of each.
A direct tax is the taxation which is paid directly by individuals or companies on whom it is actually levied. The tax burden is exactly bare by the tax payer and the tax is levied on the taxable income- companies.
Examples of direct taxes are the salary Tax, profit Tax, property Tax, Interest Tax, Estate Duty, Licence Fees and Rate in Hong Kong.
The salary tax is charged on cany individual who is in receipt of income from any employment in Hong Kong. It is charged on a sliding sliding scale from 5% to 30%, using the progressive tax rate. The taxable income is derived after deduction of,
various allowances which vary with the individual and family *circumstances.
化學
(+-)
明德出版社朱宋林提供資料
Chemistry (11)
Reginald W. Chau
(Mill & Dale Press Ltd,}
Question 19
(a) (i) Give the name(s) of
the particles present
in the crystal lattice
of
(1) metallic sodium, (2) sulphur,
(3) sodium chloride.
(ii) Explain the following
in terms of structures of the substances involved:-
(1) Sodium conducts
electricity but sulphur is a non-conductor.
(2) Solid sodium
chloride does not. conduct
electricity but, it will conduct when molten and
is then decomposed by the electric current.
(b) In the experiment as shown
below electrolysis is carried out on 5M sodium chloride and 2M sulphuric acid.
carbon
alect
rodest
5M
NaCl +litmu
在在在在
Profit tax is charged on any
profits derived from the trade and business in Hong Kong. The
standard tax rate of a
corporation is 17% where the unincorporatex business is at
a standard rate of 15%.
which levied on the interest derived from any debenture, mostage bill of sale, deposit loan, advance or shy other and indeltedness.
Property tax is charged at the standard rate of 15% on 80% of the accessabe current market rental value. Every owner with a property in Hong Kong is necessary to pay this amount of payment.
Besides, Estate Duty is the duty imposed on a dead person's property, money or estate. Licence Fees is levied on all business except the non-profit making business and some charitable organizations. Rates are charged as a certain percentage of the estimate yearly letting value of land or a property held or occupied by a person.
An indirect tax is the taxation which levied on goods and services. In other words,: it is usually levied on expenditure and is sometimes called outlay taxes.
xamples of the Indirect taxation in Hong Kong are the Custom Duties, Excise Duty, Betting Duty, Stamp Duty, Entertainment Tax and Hotel Accommodation Tax.
Custom Duties are the Taxes
which are charged on four
(1) Name the gases which are collected in the
tubes above electrodes
P, Q, R and S respect- ively.
(ii) Give an ionic equation
for the reaction at
the electrodes P, Q. Rand S respectively. (iii) What is the volume
ratio of the two gases collected over Q and
S.
(iv) What is the colour
change of litmus on during the electrol- ysis of the sodium chloride solution? Explain why this happens.
(v) Would there be any
change to the
concentration of sulphuric acid during the electrolysia? (vi) When a current has
been passed for 6 minutes and 26. seconds, 48em3 of gas are collected over the electrode S.
(1) What is the number
of moles of gas
thus obtained?
(Moler yolume at
room température - and pressure is
im.) (2) What is the mag- nitude of the current used?
Pt lect- rodes
2N
Question 20
550,
Q
}
battery
-Tibt
(a) The following experiment
wan Carried out to find the formula of hydrogen chloride;
*50cm3 of hydrogen gan and 35cm3 of chlorine gas were mixed in diff-
groups of imported commodities
alchoholic liquors, tobacco, tobacco, certain hydro-carbon oils and methyl.
Excises Duties are the taxes which are charged on the above four groups of locally manufactured commodities
Stamp Duties are imposed fixedly on certain kinds of documents.
Betting Duty are the duties on horse betting and on cash sweep contribution. The operation of Betting Duty is solely conducted by the Royal Hong Kong Jockey Club.
The
Besides, the Entertainment Tax is charged on the prices of admission to race meetings and cinemas. The Hotel Accommodation Tax is imposed on hotel and guest honses. Royalties and Concession are the payment which the government received from public utility companies such as bus company, electric company, etc. They enjoy monopolistic franchises.
Compared direct taxation with indirect taxation, severall distinctions can be drawn: (1) Direct taxation is levied on wealth and income where indirect taxation is levied on expenditure.
(2) Direct taxes are usually
charged by the government. The taxes are directly paid by the tax payers to the government. Indirect taxes are usually borne by the consumers and are not paid by themselves directly to the government but through
used sunlight. When the mixture was passed over a hot platinum wire it
On lost its colour. cooling to the original temperature the total volume was found to be unchanged. The residual [[88 was then pumped into water and all but 10cm3 of gas dissolved.' (i) Why were hydrogen and chlorine mixed in diffused sunlight? (ii) What was the function
of the hot platinum wire?
(iii) What was the volume of hydrogen chloride obtained?
(iv) Assuming that hydrogen
and chlorine are diatomic gases, show how you can calculate the formula of hydrogen chloride.
(v) State the chemical law you have used in (iv).
[(b) Describe what you would
observe and write an equa- tion for any changes observed by adding aqueous sodium hydroxide solution to
SA(1) cold aqueous
copper(II)aulphate
Rolution, followed by heating, (2) a freshly-prepared
solution of
Aron(II) sulphate,, followed by henting, (3) an aqueous solution
五期星
日一廿月二十年九七九一屡公年八十六國民華中
的興的花瓣兕下跟 - * 步長與高美港成三
英慢
“在得他課的,的兒術兒在香步張媽於一 而堆 镡 兒 氏了對可實活查細菌。 奧克 上更智,在:*術廣豐,迦藝、
雅,於昨日下午在大會黨舉行,市政岛科主席
「童年樂」美術展 張有興議員頒獎 展覽至明年壹月廿七日
(特訊)「青年槃」香港奉童美術展實開幕
美勞租主任贅杀李國「故事, EYES**RE · ( 日至明年奪月廿七日,
市政局期主席有興威风雅典與優勝者馮士•
與特質獲得更自由發 展覽由本二十一
「童年樂」學黨選編展照獎典禮,新右
somebody
else.
目。
發量席長膜包,家
溪頭乘
(3) Direct taxes are based on the Ability-To-Pay principle. It means that people should be taxed according to their income level.
The higher income group should pay more. Indirect taxes are justified by the Benefit Principle. It means that thos who get satisfaction by consuming goods and services should be taxed accordingly.
(4) The incidence of indirect
tax may be on the buyer or seller, depending on the elasticity of demand of the commodity on which the tax has been imposed. If the commodity is more elastic, the tax burden would be easily shifted to the buyer. It is easier to determine the incidence of a direct tax but it is difficult to determine the incidence of an incidence tax.
(5) Direct taxes are generally in
progressive tax rate. It means that the tax rate is progressive in respect to an increasing proportion of income as income increases. Indirect taxes are generally regressive. It takes a decreasing proportion of income as income decreases.
(6) Since indirect taxes are at a regressive tax rate, it is said that indirect taxes can widen the gap between the rich and the poor especially some poor people with large
(a) Compounds P and Q`are alkanols of molecular
A
formula H(CH) OH where
n is the number of
methylene group, (-CH2-)
under suitable treatment, P and Q can be readily converted respectively to acids X and Y of molecular
formula H(CH)-1 COOH, It is found that 25cm3 of 2M sodium hydroxide solution can neutralize 2.3 g of X and 3.7 g of Yaeparately.
(At, wt. H-1, C-12, 0-16) (i) How many moles of
sodium hydroxide have been used? (ii) What are the relative molecular magges of X and Y respectively? (iii) What is the value of
n in compound X? Hence, give the names of X and P respectively.
(iv) What is the value of
n in. Y?
Hence, give the name S of Y and Q
respectively.
(v) State the conditions
and reagents necessary for converting an alkanol to an alkanoic acid,
4.
(vi) Write an equation for
converting
1) P to X.
(2) to Y.
of iron(III)chloride | (vii) A hydrocarbon Z Ás
(4) an aqueous solution
of calcium chloride, (5) an aqueous solution
of zinc nitrate.
Question 21
eltained on heating Q with an
excess of
concentrated sulphuric
acid.
Z can decolourize bromine solution in
的成藥
tax
Therefore,
families. direct can achieve more even distribution of wealth in the economy.
(7) Direct tax can directly
influence the income and consumption pattern of an individual or a family. Since more taxes are required to pay in respect to higher income, it may discourage individuals from seeking additional income.
(B) It is easier to estimate the
amount of revenue that can be collected form direct taxes. It is difficult to compare compute the exact amount that would be yield by indirect tax especially when the taxed goods are elastic in demand.
(9) Tax evasion and tax
avoidance are more frequent and much easier for direct taxes. The administration cost of direct taxes is relatively heavier than indirect tax.
(10)Direct taxes may cause
harm to the working incentive, investment incentive and the saving incentive of the firm and
individuals.
(11)Indirect taxes are usually
regressive" "The Tower ** income group suffer from it because they bear the majority of the tax burdon. If the prices of the commodities are raised general price level will be bid up and it will be easy to cause inflation problem.
8
tetrachloromethane, (1) Name the compound Z.
(2) Write an equation
for the conversion of Q to Z. (3) Name the type of reaction between
Z and bromine solution.
(4) Give the equation
for the reaction between. Z and
bromine solution.
When an organic compound A, CH3COOC25, is boiled with water, the following reversible reaction takes place,
CH2€00€2H5 ( 1 )+H20(1) ➡ CH2Coon!(1)+Cq¤508(1)
(1) What is the forward
reaction usually called?
(2) What reagent(s)
would you add in order to make the forward reaction nearly complete?
(ii) An organic compound A
hag a structural formula as shown below:-
CH1200CC 1735
CHOOCC
1735
CR400CC 17435
(1) To which homologous
series doer compound B belong?
(2) Give an equation for
the reaction of boiling the co
compound
B with dilute sodium hydroxide solution.