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Listening Quiz: Xem Lại Đối Chiếu Thuế Suất Hiệu Dụng – Medium Level
Th1 12, 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 main topic of Jessica and David’s conversation?
Reviewing and improving a tax rate reconciliation
Discussing how to prepare the income statement
Planning a company event for Friday
Choosing a new tax credit policy
Explanation:
They talk about checking the tax rate reconciliation, clarifying disclosures, and simplifying the language for the next report.
2.
What does David say is unclear in the reconciliation?
The deadline for filing the report
The differences in tax rates between years
The company’s total income for the year
The amount of tax credits paid last month
Explanation:
David says, “The differences in tax rates between years are unclear.”
3.
What part does David say is not detailed enough?
The schedule for the next meeting
The amount of revenue growth
The impact of tax credits
The names of the accountants
Explanation:
David states, “the impact of tax credits is not detailed.”
4.
What can be inferred about the reconciliation document?
It needs more explanation to help readers understand it
It is being rewritten because the numbers are incorrect
It is already ready for publication without changes
It contains no information about taxes
Explanation:
They say the numbers match well, but some notes need clearer disclosure and the language should be simplified, so the document needs more explanation for readers.
5.
What will David most likely do next?
Ask Jessica to prepare the income statement
Delete the reconciliation and start over
Draft a clearer version and send it by Friday
Submit the report immediately without changes
Explanation:
David says, “I will draft a clearer version for the next report,” and then adds, “I will send it by Friday.”
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