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Listening Quiz: Thảo Luận Bút Toán Hợp Nhất Với Nhóm Tài Chính – Easy Level
Th9 2, 2024
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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 Michael and Mia mainly discussing?
How to eliminate intercompany sales from consolidated accounts
How to prepare a customer payment schedule
How to recruit new finance staff
How to increase last month’s revenue
Explanation:
They discuss a consolidation adjustment involving intercompany transactions that need to be eliminated from the group accounts.
2.
Which transactions do Michael and Mia need to eliminate?
All purchases made this quarter
Sales between their two companies last month
Sales to outside customers in the current week
Employee travel expenses from yesterday
Explanation:
Michael says the issue is sales between their two companies last month, and Mia agrees these must be removed from the group accounts.
3.
Where did Michael say he sent the details of the sales amounts?
On the shared calendar
In the report yesterday
In an email this morning
During a phone call last week
Explanation:
Michael says, ‘Yes, I sent the details in the report yesterday.’
4.
Why does Mia say she will prepare the elimination entry?
Because she wants to approve a new budget
Because she needs to remove the intercompany sales from the accounts
Because she is looking for more sales data
Because she plans to send the report to customers
Explanation:
Mia says she will check the details and prepare the elimination entry after agreeing that the sales must be removed from the group accounts.
5.
What can be inferred about the reported sales amounts?
They only affect customer billing and not accounting
They are already included in the group accounts and could be counted twice
They are unrelated to the consolidation adjustment
They were sent by Mia instead of Michael
Explanation:
Michael says the intercompany sales need elimination to avoid double counting revenue, which implies the amounts are included in the group accounts and could be counted twice.
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Listening Lesson
Vocabulary Flashcards and Quiz
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Trước đó:
Flashcards và Quiz Từ Vựng: Lời Khuyên Dự Báo Dòng Tiền cho Cơ Sở Tài Trợ Dự Án – Medium Level
Tiếp theo:
Tiếng Anh Sinh Học: Thảo Luận Đánh Giá Tác Động Sinh Thái – Easy Level
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