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Listening Quiz: Trình Bày Tóm Tắt Tài Chính – Advanced Level
Th5 27, 2024
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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 purpose of John’s presentation?
To announce a new sales team structure
To compare this quarter’s performance with other companies
To train Sophia on how to create a budget
To explain the company’s financial results and key concerns
Explanation:
John presents a financial summary, covering revenue, expenses, profit margin, risks, cash flow, and recommendations.
2.
By how much did the company’s revenue increase this quarter?
19%
12%
10%
4%
Explanation:
John says, “Our revenue increased by 10% this quarter.”
3.
What is the main risk John mentions?
A decline in sales department performance
Lower profit margin than last quarter
Negative cash flow this quarter
Higher raw material costs
Explanation:
John states that the main risk is “higher raw material costs.”
4.
What can be inferred about the company’s financial condition this quarter?
It is performing well overall, though some costs are rising
It is unable to make a profit this quarter
Its cash flow is weak and unstable
Its sales department is the only area making progress
Explanation:
Revenue and profit margin increased, and cash flow is strong and positive, but expenses and raw material costs also rose, so the company appears to be doing well overall with some cost concerns.
5.
What does John recommend focusing on next quarter?
Cutting staff and closing the sales department
Stabilizing cash flow by lowering revenue
Reducing overhead and expanding sales
Increasing raw material purchases
Explanation:
John says the recommendation for next quarter is to focus on reducing overhead and expanding sales.
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