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KPMGVerbal大牛总结.docx

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SectionA The‘periodicityrule’requiresaregularperiodofaccounttobeestablishedforbusinessesorcompanies,regardlesseitherofthelifeofthebusinessorcompanyorthearbitrarynatureofanysuchperiod.The‘goingconcernrule’arisesoutofthe‘periodicityrule’.Thisrulerequiresustoassumethatacommercialentitywillcontinueinexistencefortheforeseeablefutureunlesswehavesomestrongevidencetosuggestthatthisisnotthecase.Itisimportanttomakeabsolutelycertainthatthisassumptioniscorrect,becauseadifferentsetofaccountingruleswouldbeadoptediftheimmediatefutureofacommercialentityisaltogetheruncertain. Itisunderwhataccountingrulesapplytofailingcompanies. Theuseofdifferentaccountingrulesisjustifiedonthebasisofsecuringthelong-termfutureoffailingcompanies. Differentaccountingrulesmayneedtobeappliedtofailingcompaniesthatneverthelesseventuallyrecover. Assumptionsaboutthelong-termfutureofcompaniesarealwayssuspect. SectionB UndertheTaxesManagementAct,ataxinspectorisenabledtorequireataxpayerbynoticeinwritingtodeliverparticularsordocuments.Thesemustbeinthetaxpayer’spossessionorpower,andintheinspector’sreasonableopinion,containinformationrelevanttoanytaxliabilitythatthepersonisormaybesubjectto,ortotheamountofanysuchliability.Theword‘particulars’isverybroadinmeaningandembracesanyissueorinformationaboutmattersimpactingonthetaxpayer’staxationliabilities. Taxpayersareexpectedtorespondinwritinginrespectoftheparticularsorinformationsought.T Taxinspectorsmayinsistonseeingdocumentationwhichturnsoutnottohaveanyimpactonthetaxpayer’sliability.C Taxinspectorscanpressforparticularsbeyondataxpayer’spossessionorpower.F Inspectorsmustbereasonableinthedemandstheymakeoftaxpayers.T SectionC 文中第一句话，第二行里“perfectlyinformed”和“littlepart”意思相反。所以F 文中没有提及。CAN’SAY一般问题中有only,都是错，或是没有提及。 第一句话，第二行。文中是说consumers,而不是someconsumers.范围错了。所以是F 文中第三，第四行，意思相同，所以T SectionD Newentrantstoamarketcanpotentiallyservetoincreasethedegreeofcompetitioninthatmarket.Inturn,thethreatofnewentrantsislargelyafunctionoftheextenttowhichbarrierstoentryexistinthemarket.So