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Listening Quiz: Thảo Luận Phân Tích Chất Lượng Lợi Nhuận – Easy Level
Th7 29, 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 focus of Emily and Kevin’s conversation?
Reviewing a quality of earnings analysis
Hiring a new finance team
Planning a new sales campaign
Discussing customer complaints
Explanation:
They talk about completing an earnings report, adjusting for one-time expenses, and noting delayed sales, all of which center on a quality of earnings analysis.
2.
What unusual item did Kevin find that affected net income?
Customer refunds
Delayed sales
Extra tax payments
One-time expenses
Explanation:
Kevin says he found some one-time expenses that affected the net income.
3.
What did Kevin do to show the true earnings?
He removed the one-time expenses
He postponed the report
He changed the revenue numbers
He ignored the delayed sales
Explanation:
Kevin says he removed those expenses to show the true earnings.
4.
What issue did Kevin mention about revenue?
Revenue was inconsistent across all months
The company had no revenue at all
Some sales were delayed
Revenue was lower than expected because of refunds
Explanation:
Kevin says revenue looks consistent, but some sales were delayed.
5.
Why does Emily want the delayed sales noted in the report?
To help the team make better decisions
To replace the earnings analysis
To hide the expenses from the team
To show that revenue is always increasing
Explanation:
Emily says they should note it in the report, and later says the information will help them make better decisions.
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