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Listening Quiz: Hướng Dẫn Cho Kỳ Thi Chartered Tax Adviser – Advanced Level
Th5 14, 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 did Mark say about the new tax code changes?
He had not read any summary yet.
He was responsible for writing the summary.
He only heard about them from Olivia.
He read the summary yesterday.
Explanation:
Mark says, ‘I read the summary yesterday,’ which directly answers the question.
2.
According to Olivia, which costs must be identified when calculating eligible expenditure for R&D tax credits?
General office rent and utilities
Tax avoidance scheme fees
Only capital assets
Qualifying costs such as staff salaries and materials
Explanation:
Olivia says eligible expenditure requires identifying ‘qualifying costs like staff salaries and materials.’
3.
What does Olivia say about subcontractor costs?
They are included only if they directly contribute to the R&D project.
They can only be counted after the exam.
They are always excluded from R&D claims.
They are included whenever a company has a subcontracting agreement.
Explanation:
Olivia states that subcontractor costs are included ‘only if they directly contribute to the R&D project.’
4.
Why does Olivia tell Mark to focus on recent case law examples for the exam?
Because recent cases help clarify ambiguous rules.
Because the new tax code changes are already fully explained in the summary.
Because the exam will only test older cases.
Because case law replaces the need to study tax credits.
Explanation:
Olivia says to focus on ‘recent cases that clarify ambiguous rules,’ which supports the inference that recent case law helps explain unclear points.
5.
What is the main purpose of Olivia and Mark’s conversation?
To compare different tax software programs
To plan a tax conference for corporate clients
To discuss how to avoid paying corporate tax
To review key topics for Mark’s Chartered Tax Adviser exam
Explanation:
The conversation centers on reviewing tax code changes, R&D credits, case law, and tax avoidance schemes as exam preparation topics for Mark.
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