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Listening Quiz: Bàn Về Thay Đổi Biên Lợi Nhuận – Easy Level
Th8 4, 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 Michael and Laura mainly discussing?
A new marketing campaign for materials
A drop in profit margin and ways to reduce costs
A recent increase in sales revenue
A delay in preparing the next meeting
Explanation:
They discuss that the profit margin dropped, the cause was higher costs, and they consider ways to lower expenses.
2.
According to Laura, what caused the profit margin to drop?
Sales fell sharply this month
The next meeting was canceled
Michael approved a new budget
The company spent more on materials
Explanation:
Laura says, ‘Our costs went up, especially for materials.’
3.
What did Laura say about sales?
Sales increased along with costs
Sales stayed steady
Sales were not discussed at all
Sales dropped because of expenses
Explanation:
Laura states, ‘Sales stayed steady, but costs hurt our profits.’
4.
What can be inferred about the company’s financial situation?
The profit margin dropped because expenses were unchanged
The company should stop selling materials
Lowering costs could help improve profits
Sales are the main reason profits increased
Explanation:
Since sales stayed steady but costs rose, reducing costs would reasonably help improve the profit margin.
5.
What will Laura most likely do next?
Raise product prices immediately
Cancel the next meeting
Gather all the cost details today
Start a new advertising campaign
Explanation:
Laura says, ‘I will gather all the cost details today,’ which directly states her next action.
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