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Listening Quiz: Trình Bày Đề Xuất Về Khung Lập Ngân Sách – Advanced Level
Th2 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 topic of Kevin and Emma’s conversation?
A discussion about hiring new staff for the finance team
A review of the company’s marketing strategy
A recommendation to adopt a zero-based budgeting framework
A plan to replace budgeting software entirely
Explanation:
Kevin recommends a zero-based budgeting framework, and the rest of the conversation discusses why it is useful and how to implement it.
2.
Why does Kevin say zero-based budgeting is better?
It helps control costs by justifying all expenses from zero
It requires no training for staff
It removes all risks from budgeting
It eliminates the need for financial reports
Explanation:
Kevin explains that zero-based budgeting helps control costs by justifying all expenses from zero.
3.
What does Kevin suggest first to begin implementing the new framework?
Reduce the number of department meetings
Train the team on the new process and tools
Buy new office equipment
Ask customers for budget feedback
Explanation:
Kevin says the first step is to train the team on the new process and tools.
4.
What can be inferred about zero-based budgeting from the conversation?
It is designed mainly to increase spending quickly
It may take more work at first but could improve long-term savings
It will probably eliminate the need for any staff involvement
It is likely to make every expense easier to ignore
Explanation:
Kevin says it needs more effort upfront but saves money later, which supports the inference that it may take more work at first but improve long-term savings.
5.
Why does Kevin recommend communicating benefits clearly and involving staff early in planning?
To make the process more complicated
To postpone the implementation indefinitely
To reduce the initial resistance from staff
To avoid using any budgeting software
Explanation:
Kevin says the main risk is initial resistance from staff, and he recommends those steps to reduce that resistance.
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