KPMG Verbal大牛总结

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1、SectionAThe‘periodicityrule’requiresaregularperiodofaccounttobeestablishedforbusinessesorcompanies,regardlesseitherofthelifeofthebusinessorcompanyorthearbitrarynatureofanysuchperiod.The‘goingconcernrule’arisesoutofthe‘periodicityrule’.Thisrulerequiresustoassumethatacomm

2、ercialentitywillcontinueinexistencefortheforeseeablefutureunlesswehavesomestrongevidencetosuggestthatthisisnotthecase.Itisimportanttomakeabsolutelycertainthatthisassumptioniscorrect,becauseadifferentsetofaccountingruleswouldbeadoptediftheimmediatefutureofacommercialenti

3、tyisaltogetheruncertain.1.Itisunderwhataccountingrulesapplytofailingcompanies.2.Theuseofdifferentaccountingrulesisjustifiedonthebasisofsecuringthelong-termfutureoffailingcompanies.3.Differentaccountingrulesmayneedtobeappliedtofailingcompaniesthatneverthelesseventuallyre

4、cover.4.Assumptionsaboutthelong-termfutureofcompaniesarealwayssuspect.SectionBUndertheTaxesManagementAct,ataxinspectorisenabledtorequireataxpayerbynoticeinwritingtodeliverparticularsordocuments.Thesemustbeinthetaxpayer’spossessionorpower,andintheinspector’sreasonableopi

5、nion,containinformationrelevanttoanytaxliabilitythatthepersonisormaybesubjectto,ortotheamountofanysuchliability.Theword‘particulars’isverybroadinmeaningandembracesanyissueorinformationaboutmattersimpactingonthetaxpayer’staxationliabilities.5.Taxpayersareexpectedtorespon

6、dinwritinginrespectoftheparticularsorinformationsought.T6.Taxinspectorsmayinsistonseeingdocumentationwhichturnsoutnottohaveanyimpactonthetaxpayer’sliability.C7.Taxinspectorscanpressforparticularsbeyondataxpayer’spossessionorpower.F8.Inspectorsmustbereasonableinthedemand

7、stheymakeoftaxpayers.TSectionC9.文中第一句话，第二行里“perfectlyinformed”和“littlepart”意思相反。所以F10.文中没有提及。CAN’SAY一般问题中有only,都是错，或是没有提及。11.第一句话，第二行。文中是说consumers,而不是someconsumers.范围错了。所以是F12.文中第三，第四行，意思相同，所以TSectionDNewentrantstoamarketcanpotentiallyservetoincreasethedegreeofcompetit

8、ioninthatmarket.Inturn,thethreatofnewentrantsislargelyafunctionoftheextenttowhichbarrierstoentryexistinthemark