ACCA F6 谁知道trading income basis periods 下面那个opening year rules 是怎样的?往前推往后退我都弄混了,有人可以解释下吗?UK的 Jonathan commences business on 1 January 2009 and makes up his first accounts to 30 June 2009 and then 30 June annually thereafter: 6months to 30 June 2009 10000Year to 30 June 2010 18000Year to 30 June 2011 26000Requ

ACCA F6 谁知道trading income basis periods 下面那个opening year rules 是怎样的?
往前推往后退我都弄混了,有人可以解释下吗?
UK的
Jonathan commences business on 1 January 2009 and makes up his first accounts to 30 June 2009 and then 30 June annually thereafter:
6months to 30 June 2009 10000
Year to 30 June 2010 18000
Year to 30 June 2011 26000
Required:
What are his assements based on these profits and how much overlap relief is available?
这题怎么做?make up his first accounts 的时间有什么用?