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Listening Quiz: Yêu Cầu Từ HMRC Về Chính Sách Chuyển Giá – Easy Level
Th9 19, 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 is the conversation mainly about?
A plan to change the company’s staff schedule
A complaint about a customer’s unpaid invoice
A discussion about a shipment delay between two offices
A request from HMRC for information about transfer pricing
Explanation:
Sophia says she got a letter from HMRC asking for details about the company’s transfer pricing policy, and the rest of the conversation is about how to respond.
2.
According to Michael, which method does the company use?
The comparable uncontrolled price method
The resale price method
The profit split method
The cost-plus method
Explanation:
Michael explicitly says, “We use the comparable uncontrolled price method.”
3.
What does Michael ask Sophia to include with the reply?
Only the original letter from HMRC
A copy of the company’s annual holiday schedule
All documents about intercompany transactions
A list of employee vacation dates
Explanation:
Michael says, “Yes, include all documents about intercompany transactions.”
4.
What can be inferred about the HMRC letter?
It does not require any supporting documents
It is a promotional message from HMRC
It clearly gives a deadline for the reply
It asks Sophia to cancel the company’s contracts
Explanation:
Michael says, “HMRC usually gives a deadline in the letter,” which supports the inference that the letter includes a deadline.
5.
Why does Michael say, “let me review everything before we send”?
He is unsure whether HMRC is a real organization
He wants to check the documents before they are submitted
He wants to delay the reply indefinitely
He plans to write a new transfer pricing policy
Explanation:
Michael’s statement shows that he wants to review the materials before sending the reply.
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