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Listening Quiz: Trình Bày Phân Tích Chi Phí Nhân Công – Advanced Level
Th1 25, 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 Robert and Laura’s conversation?
To announce a new hiring campaign for the company
To compare healthcare plans offered by different providers
To review recent labor costs and discuss how to control them
To explain why revenue dropped last quarter
Explanation:
Robert presents a labor cost analysis, and the two discuss overtime, benefits, revenue growth, and possible cost-control strategies.
2.
By how much did the company’s total labor cost increase last quarter?
10%
5%
15%
8%
Explanation:
Robert says, ‘Our total labor cost increased by 8% last quarter.’
3.
What mainly caused the increase in labor costs?
New hires increased sharply
Healthcare premiums were cut
Overtime hours went up
Revenue growth slowed
Explanation:
Robert explains that the increase was mainly because ‘overtime hours went up by 15%.’
4.
What can be inferred about the company’s current labor situation?
It is reducing costs faster than revenue is growing
It is meeting demand, but at a higher cost than the company wants
It has eliminated the need for overtime completely
It is mainly spending more because of new hires
Explanation:
Robert says overtime helped meet demand but raised costs more than expected, and later notes that labor costs grew faster than revenue.
5.
What plan does Robert mention for controlling benefit expenses?
Negotiating with providers to lower premiums
Eliminating healthcare coverage
Freezing all wages next quarter
Hiring more full-time employees
Explanation:
Robert says, ‘We are negotiating with providers to lower premiums.’
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