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Listening Quiz: Xem Xét Tính Toán Thuế Hoãn Lại – Medium Level
Th9 27, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What are Jessica and John mainly discussing?
A budget review for doubtful accounts
A dispute over the tax manager’s report format
A plan to change the company’s depreciation method
A review of deferred tax calculations and the temporary differences affecting them
Explanation:
They review deferred tax numbers, discuss temporary differences, tax rates, and the report summary.
2.
What is the biggest temporary difference mentioned in the conversation?
The difference in depreciation methods
The allowance for doubtful accounts
The current tax rate of 25%
The summary for the tax manager
Explanation:
John says, ‘The biggest one is the difference in depreciation methods.’
3.
What tax rate did John use in the calculations?
30%
22%
20%
25%
Explanation:
John states that he used the current tax rate of 25%.
4.
What does the allowance for doubtful accounts do to the deferred tax liability, according to John?
It has no effect on the deferred tax liability
It decreases the deferred tax liability
It increases the deferred tax liability
It eliminates the deferred tax asset
Explanation:
John says it increases the deferred tax liability because expenses are recognized later.
5.
Why does Jessica say, ‘We need to explain these differences in the report’?
She wants the temporary differences clearly described in the report
She wants to remove the deferred tax asset from the calculations
She wants John to stop using the current tax rate
She is asking John to prepare a new depreciation policy
Explanation:
Jessica is referring to the temporary differences they discussed and wants them explained in the report.
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