求教大全－I－5

huawang

5.     The people who are least likely to be audited by the Internal Revenue Service this year are those who have been audited since 1985 and who were found to have made no mistakes in filing their returns during that audit.

Of the following people, who is MOST likely to be audited by the IRS?

(A) A person who was audited in 1986 but was not found to have made any mistakes in filing his return.

(B) A person who was audited in 1986 and whose lawyer corrected several mistakes in the tax return prior to the filing deadline.

(C) A person whose spouse was convicted of tax fraud in 1987, who was then audited and found to have made no mistakes.

(D) A person who was last audited in 1984, and had no mistakes uncovered by the IRS during that audit.

(E) A person who was audited in each of the past five years, but was found to have made no mistakes in any of the filings.

答案是D

似乎文化不同,所以不是很了解题目的意思,请帮忙翻译一下

在请教选项B为何错呢

谢谢!

[此贴子已经被作者于2005-2-14 15:40:51编辑过]

fiscal

The people who are least likely to be audited by the Internal Revenue Service this year are those who have been audited since 1985 and who were found to have made no mistakes in filing their returns during that audit.

1985年审查过并且没犯事情的人最不可能被审查,为啥呢? 很简单，就是因为这帮人刚刚被审查过，所以他们最不可能重新被审查。

根据这个,因此,往前，1984年审查过并且没犯错误的人最有可能被审查了.,正因为1984年他们最有可能被审查，因此1985年的人才最没有可能被审查，在所有其他条件都一样的情况下.

(B) A person who was audited in 1986 and whose lawyer corrected several mistakes in the tax return prior to the filing deadline.

关律师啥事???

wwwhahchn

我想B的意思是因為律師把錯誤脩正暸，所以沒被審查齣來

我一開始也做錯暸，不過是因為把問題中的MOST看成LEAST暸

huawang

以下是引用fiscal在2005-2-14 17:06:00的发言：

1985年审查过并且没犯事情的人最不可能被审查,为啥呢? 很简单，就是因为这帮人刚刚被审查过，所以他们最不可能重新被审查。

根据这个,因此,往前，1984年审查过并且没犯错误的人最有可能被审查了.,正因为1984年他们最有可能被审查，因此1985年的人才最没有可能被审查，在所有其他条件都一样的情况下.

谢谢fiscal的回答

不过我还是有点不明白；

题目中说The people who are least likely to be audited by the Internal Revenue Service this year are those who have been audited since 1985，这个this year是指哪一年呢?根据句意，似乎是经过了不只一年的审查期间，那为什么”1984年被审查过并且没问题的人，1985年最有可能被审查”呢?这个审查的标准到底是啥阿?

[此贴子已经被作者于2005-2-15 14:00:14编辑过]

huawang

自己push一下，想了很久还是不明白，请高人指点阿

Pudding

我想這個"this year"到底是哪一年不太重要, 只要是1985年以後即可, 不過因為answer choice中出現的最晚年份是1987年, 為方便思考, 不妨把它想成是1988年以後任一年until this year, as you like...

根據題目要求, 最不容易被重新audited的人包含以下兩個條件:

1. those who have been audited since 1985

2. those who were found to have made no mistakes in filing their returns during that audit

因此最有可能被audit到的, 當然就是不滿足both of these two points的人.

可是沒有這個選項...因此就選不滿足其中一個條件的人.

我做這題時, 其實在B&D之間猶豫了, 因為覺得B違背第二點, D違背第一點, 後來想想, B可能是說在deadline之前就糾正錯誤了, 所以不算mistake吧...

僅供參考...

colacat

提供点背景吧，供大家参考

这道题目讲的美国的退税 tax return.里面的internal revenue service IRS就是国税局。

一般来，在美国，所有的personal income在到你手上之前都要被IRS withhold一部分income tax,其税率是根据

你顾主上报的收入来决定。多数情况下，这个税是多收的，因为有许多减税的制度，比如说贷款可以抵税，未成年的孩子可以有收入税抵免等等政策。这样在每年的1月到4月的时候，所有的纳税人就要想IRS，提供税表，来提出退税（也有可能是补税）。然后由IRS合审audit，如果税表没错误，就把这部分税钱退给你，或者补发给你。

如果税表有错误，IRS会把税表退回，让你重新填写。并必须在4月15号的deadline 前提交。要不就只能等到下一年再要钱了.

值得一提的是，由于税表里面的抵免的项目非常多（有的时候包括你捐献得旧衣服，赌场赢了几千块钱，都考虑在内）。所以很多人就去找专门的会计师或者律师帮助填税表。这个会计师和律师是要co-sign的。他们对税表上的内容是有责任的。

[此贴子已经被作者于2005-2-16 23:55:48编辑过]

wwwhahchn

colacatMM真是博学啊！！

colacat

汗。没啥，不过就是每年报税都是我的苦差使而已。

huawang

感谢Pudding的帮忙和colacat所提供的背景知识

我想我大致理解了: (D)因为在1984后那些人就没有audited了，所以他们现在才会是最有可能被audited的人