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Listening Quiz: Thảo Luận Phương Pháp Phân Bổ Chi Phí – Advanced Level
Th5 30, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Chuyên viên phân tích tài chính (English for Financial Analyst)
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1.
What is the main topic of Kevin and Anna’s conversation?
How to prepare a company budget for next year
How to allocate indirect costs fairly among departments
How to reduce utilities and rent costs
How to hire more department managers
Explanation:
They discuss a fair method for assigning costs to departments, including indirect costs, allocation bases, and updates.
2.
Which costs does Kevin say should be identified first?
Marketing costs
Indirect costs
Travel expenses
Direct labor costs
Explanation:
Kevin says, ‘First, we should identify all indirect costs.’
3.
Which base does Kevin think fits their company best?
Headcount
Number of projects
Sales revenue
Square footage
Explanation:
Kevin says he thinks ‘headcount fits because people use resources differently.’
4.
How often should the allocation be updated?
Every month
At least once a year
Twice a year
Only when a manager requests it
Explanation:
Kevin says, ‘At least once a year, to reflect changes.’
5.
Why does Kevin want department managers to be involved?
To choose the company’s office location
To improve the accuracy of the allocation
To approve a new hiring plan
To reduce the number of indirect costs
Explanation:
Kevin says the managers’ input is important ‘for accuracy,’ which shows he wants them involved to make the allocation more accurate.
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