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Listening Quiz: Tư Vấn Về Trình Bày Và Công Bố Báo Cáo Tài Chính Cho Công Cụ Tài Chính Mới – Advanced Level
Th2 8, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What are Emma and Daniel mainly discussing?
How to reduce office expenses by changing suppliers
How to present and disclose a new financial instrument properly
How to prepare a company budget for the next quarter
How to train new employees on accounting software
Explanation:
The conversation focuses on proper presentation, classification, and disclosure of a new financial instrument in the financial statements.
2.
Which risks does Emma specifically mention should be disclosed?
Currency risk and tax risk
Credit risk and market risk
Operational risk and liquidity risk
Legal risk and reputational risk
Explanation:
Emma says the risks associated with the instrument must be noted, including credit risk and market risk.
3.
What does Daniel ask about the new financial instrument?
Whether it should be classified as a financial liability or equity
Whether it can be excluded from the financial statements
Whether it was purchased at a discount
Whether it should be sold before the end of the year
Explanation:
Daniel asks, “Should we classify it as a financial liability or equity?”
4.
What does Emma say should be disclosed clearly regarding the instrument?
Its fair value gains and losses
Its monthly sales revenue
Its employee benefits costs
Its advertising expenses
Explanation:
Emma says, “We should disclose fair value gains and losses clearly.”
5.
What can be inferred about the importance of the disclosures?
They must be thorough to satisfy users and regulators
They are optional if the instrument is simple
They are mainly intended to increase profits
They are needed only for internal reports
Explanation:
Emma and Daniel emphasize clear, complete disclosure, user understanding, and compliance with regulatory rules, so the disclosures must be thorough to satisfy users and regulators.
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