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Listening Quiz: Bàn Về Đề Xuất Xóa Nợ – Advanced Level
Th6 25, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What are Jessica and William mainly discussing?
A review of a company’s annual budget
A plan to increase sales to a new customer
A proposal to write off an uncollectible debt
A request to collect payment from a current account
Explanation:
Jessica explains that the debt seems uncollectible and recommends writing it off, and William discusses approval and financial reporting.
2.
Why does Jessica say the debt should be written off?
The customer has no assets left and legal action would cost more than the debt
The customer has already paid part of the debt
The account belongs to a new client
The company has decided to stop keeping financial reports
Explanation:
Jessica says the customer has no assets left, they have contacted them several times, and legal action would cost more than the debt.
3.
What has Jessica already done before making her recommendation?
She filed the report with management
She recovered part of the debt
She approved the write-off herself
She contacted the customer several times
Explanation:
Jessica says, ‘Yes, we contacted them several times,’ showing that collection attempts were already made.
4.
What can be inferred about William’s attitude toward Jessica’s suggestion?
He has already approved the write-off
He strongly disagrees and wants more legal action
He is willing to consider it and agrees it makes sense
He is confused and does not understand the problem
Explanation:
William says, ‘That makes sense,’ and then asks about reports and approval, which shows he is considering the recommendation positively.
5.
What will Jessica most likely do next?
Prepare the report for management approval
Remove the debt from the financial reports without telling anyone
Take legal action against the customer immediately
Contact the customer again to collect payment
Explanation:
Jessica says, ‘Yes, I will prepare the report,’ after William asks whether management approval is needed.
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Tiếp theo:
Tiếng Anh Xây Dựng: Lời Khuyên Yêu Cầu Thông Báo Hợp Đồng – Medium Level
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