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Listening Quiz: Giải Thích Đối Chiếu EBITDA – Medium Level
Th8 24, 2024
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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 Jessica mainly explaining to James?
How to calculate EBITDA reconciliation
How to prepare a tax return
How to record interest payments
How to reduce depreciation expenses
Explanation:
Jessica explains the EBITDA reconciliation process and the adjustments made to net income to get EBITDA.
2.
What does EBITDA stand for in the conversation?
Expenses Before Income, Taxes, Debt, and Assets
Earnings Before Interest, Taxes, Depreciation, and Amortization
Estimated Business Income After Total Deductions
Earnings By Interest, Transfers, Deposits, and Accounts
Explanation:
Jessica says that EBITDA stands for Earnings Before Interest, Taxes, Depreciation, and Amortization.
3.
Which item is added back first in the reconciliation?
Amortization
Interest expenses
Depreciation
Taxes paid
Explanation:
Jessica says, ‘First, we add back interest expenses.’
4.
Why does James say, ‘It shows real operating profit’?
He believes depreciation is a cash expense
He thinks taxes should never be paid
He understands the adjustments help focus on operating performance
He wants Jessica to stop explaining the process
Explanation:
James says this after Jessica explains that the added-back items are non-cash expenses or financing costs, which implies the reconciliation helps show operating profit more clearly.
5.
According to Jessica, why are interest, taxes, depreciation, and amortization added back?
Because they are all revenue items
Because they must be removed from all financial statements
Because they are the company’s main investments
Because they are non-cash expenses or financing costs
Explanation:
Jessica explains that these items are added back because they are non-cash expenses or financing costs.
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