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Listening Quiz: Tính Toán Giới Hạn Lãi Vay Doanh Nghiệp Cho Một Tập Đoàn Private Equity – Medium Level
Th1 10, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What are Daniel and Mia mainly discussing?
How to calculate a corporate interest restriction
How to prepare a company budget for the next quarter
How to reduce employee expenses in the company
How to negotiate a new loan agreement
Explanation:
The conversation is about gathering the information needed to calculate the group’s interest restriction.
2.
What percentage of the group’s EBITDA is the maximum deductible interest allowed?
20%
50%
30%
10%
Explanation:
Daniel says the maximum deductible interest allowed is 30% of the group’s EBITDA.
3.
Which type of interest counts for the restriction calculation?
Only related party loan interest
Only short-term loan interest
All loan interest
Only external debt interest
Explanation:
Daniel states that only external debt interest counts for the restriction.
4.
What should Mia do next based on the conversation?
Submit the final tax report immediately
Begin gathering the needed data
Ignore EBITDA and focus only on expenses
Cancel all related party loans
Explanation:
Mia says she will start gathering the data, which is the logical next step after discussing the needed information.
5.
Why does Daniel mention related party loans?
They replace EBITDA in the calculation
They are the only loans that matter
They can affect the calculations
They are always fully deductible
Explanation:
Daniel says related party loans can affect calculations, so they need to be checked.
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Listening Lesson
Vocabulary Flashcards and Quiz
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Tiếng Anh Kiến Trúc Hệ Thống: Thiết Kế Kiến Trúc Quản Lý Truy Cập Đặc Quyền – Advanced Level
Tiếp theo:
Tiếng Anh Viết Tài Liệu Kĩ Thuật: Thảo Luận Chiến Lược Giao Tiếp Cho Các Thay Đổi Lớn – Medium Level
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