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Listening Quiz: Giải Thích Các Giả Định Của Mô Hình Dự Báo Tài Chính – Easy Level
Th6 21, 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 the main topic of the conversation?
The reasons costs are always fixed
How Emma and Michael plan a sales meeting
The assumptions used in a financial forecasting model
How to calculate market growth rates
Explanation:
The conversation is about explaining how the forecast model works, including past sales data, market growth, changing costs, risk margins, and quarterly updates.
2.
What does Emma say the model uses to predict future sales?
Quarterly reports
Past sales data
Fixed costs
Customer surveys
Explanation:
Emma says, ‘We use past sales data to predict future sales.’
3.
How often is the forecast updated?
Every month
Every year
Only when sales drop
Every quarter
Explanation:
Emma says, ‘Yes, we update it every quarter.’
4.
What does Emma say about costs in the model?
They are based only on market growth
They change with sales volume
They are fixed
They are ignored completely
Explanation:
Emma answers Michael’s question by saying, ‘No, costs change with sales volume.’
5.
Why does Emma mention a safety margin in the forecast?
To replace the use of past sales data
To show that costs are fixed
To make the forecast easier to update
To account for risks or unexpected events
Explanation:
Emma says they use ‘a safety margin in the forecast’ right after Michael asks about risks or unexpected events, so it is meant to handle those uncertainties.
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