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Listening Quiz: Giải Thích Chuẩn Mực Kế Toán Mới Cho Giám Đốc Tài Chính – Easy Level
Th4 6, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is James mainly discussing with Jessica?
A new travel policy for employees
A new accounting standard and its effects
A board meeting schedule
A change in office software
Explanation:
James says he wants to talk about a new accounting standard and explains that it changes how revenue is reported.
2.
What will the company need to do in order to follow the new rules?
Hire more sales staff
Update its systems
Delay the board meeting
Change its office location
Explanation:
James says, ‘We will need to update our systems to follow the new rules.’
3.
When must the company adopt the new standard?
After the board meeting
Next quarter
In the next financial year
This month
Explanation:
James states, ‘We must adopt it in the next financial year.’
4.
Why does Jessica ask for a summary for the board meeting?
She plans to cancel the meeting
She needs help choosing a new accountant
She wants James to explain the standard clearly to others
She wants to change the profit numbers immediately
Explanation:
Jessica asks for a summary after learning about the new standard, so it is reasonable to infer she wants James to explain the changes clearly to the board.
5.
What does James say about the company’s profit numbers?
They will definitely increase
They may look different because of timing changes
They cannot be reported anymore
They will stay exactly the same
Explanation:
James says, ‘Yes, some profits may look different because of timing changes.’
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