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

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?

你学的税法是哪个国家的?
basis year period:1.1.2010-31.12.2010
3.31.2010-1.4.2011