Từ vựng TOEIC chủ đề Taxes

Part 1 Photo

Look at the picture and listen to the sentences. Choose the sentence that best describes the picture.

Part 2 Question—Response

Listen to the question and the three responses. Choose the response that best answers the question.

Listen to the question and the three responses. Choose the response that best answers the question.

Part 3 Conversation

Listen to the dialogue. Then read each question and choose the best answer.

Who usually prepares the man’s taxes?

When did the man file his taxes last year?

What is the penalty tor missing the deadline?

Part 4 Talk

Listen to the talk. Then read each question and choose the best answer.

Who is the speaker?

When can the refund check be expected?

What does the speaker offer to do?

Reading
Part 5 Incomplete Sentences

Choose the word that best completes the sentence.

According to my _____, we owe a lot of money in taxes this year.

Those _____ on my desk contain all the information we’ll need for preparing our taxes.

It is usually advantageous for spouses to file their income taxes _____.

We didn’t know we had to claim the interest from our savings account and were _____ for the error.

The _____ of the forms took much less time than we expected.

I didn’t overpay my taxes this year so I didn’t get a _____.

Part 6 Text Completion

Smith & Johnson

Tax Preparation

We take away the headaches of tax time.

_____ (16) your own taxes can be frustrating and often leads to costly errors in calculations. Are you ready to give up trying to fill _____ (17) your tax forms on your own? Smith & Johnson Tax Preparation can help you!

People who use professional tax preparers get larger refunds and avoid _____ (18) for underpayment and missed deadlines.

Make tax time easier. Call us today. You owe it to yourself.

Text Completion

Text Completion

Part 7 Reading Comprehension

April 1, 20—

Mr. Roger Earnshaw

2943 Northern Boulevard

New Orange, NH

Dear Mr. Earnshaw,

Enclosed are your completed tax forms, which I have prepared for you at your request. I am sorry to report that you will not receive the $500 refund that you expected. Instead, my calculations show that you owe $450 in taxes, as well as an additional penalty of $45 for underpayment of taxes. The reason for this is that you and your spouse have chosen not to file your taxes jointly this year. You may want to reconsider this for the future since, as you can see, it is more costly for married couples to file separately. If you and your spouse wish to continue to file separately, you may want to ask your employer to withhold a greater amount from your pay checks so that you don’t end up owing money again next year. This will be even more important if you get the salary increase that you have been hoping for.

Write out a check for the taxes that you still owe and the penalty and mail it together with your tax forms before the April 15 deadline. Please let me know if l can he of any further assistance.

Sincerely,

Kathleen O’Hara

CPA

Who wrote the letter?

What is the total amount that Mr. Earnshaw owes?

What does Ms. O’Hara recommend to Mr. Earnshaw to improve his tax situation?

The word jointly in line 4 is closest in meaning to

The word deadline in line 9 is closest in meaning to