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Listening Quiz: Bàn Về Thay Đổi Luật Thuế – Medium Level
Th6 23, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is the conversation mainly about?
A plan to change office budgets for all companies
A meeting about how to increase travel expenses
A conversation about hiring new employees for a business
A discussion of a new tax law and how it affects small businesses
Explanation:
Linda explains that there is a new tax law, and the conversation focuses on changes to tax rates, deductions, and budgeting for Mark’s small business.
2.
According to Linda, how will the new law affect Mark’s business this year?
He will not need to keep a budget
He will have to close his business
He will pay more tax
He will pay less tax
Explanation:
Linda says, ‘You will pay less tax this year.’
3.
What does Linda say about some expenses under the new law?
They will all be fully deductible
They will only apply to large businesses
They will no longer be deductible
They will be taxed twice
Explanation:
Linda says, ‘Some expenses will no longer be deductible.’
4.
What example does Linda give of a deduction change?
Travel expenses over a certain amount are limited
Employee salaries are no longer allowed
Office rent is completely removed
Advertising costs must be doubled
Explanation:
Linda gives the example that ‘Travel expenses over a certain amount are limited.’
5.
Why does Linda suggest that Mark review his budget?
Because Mark is planning to hire many new workers
Because the law only changes personal income tax
Because the business will no longer have any taxes
Because the tax law changes may affect his business expenses
Explanation:
Since the law changes the tax rate and deductions, Linda advises Mark to review his budget to account for possible changes in expenses and tax payments.
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