Chuyển đến phần nội dung
Luyện Nghe Tiếng Anh Chất
Tiếng Anh Chuyên Ngành
Listening Quiz: Thảo Luận Về Xử Lý Kế Toán Hợp Đồng Thuê – Easy Level
Th6 15, 2024
—
bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
‹
1
2
3
4
5
›
1.
What are David and Emily mainly discussing?
How to negotiate a new office lease
How to record and account for a lease
How to prepare a tax return
How to calculate employee salaries
Explanation:
They discuss whether the lease is a finance lease or an operating lease and how it should be accounted for, including recognizing an asset and liability.
2.
Which lease features does David mention?
The term is short and the payments vary
The term is long and the payments are fixed
The lease has no payments at all
The payments are made in cash only
Explanation:
David says, “the term is long, and payments are fixed.”
3.
What does Emily say should be recognized for a finance lease?
An asset and a liability
Only cash flow
Revenue and inventory
Only an expense
Explanation:
Emily says, “Yes, for a finance lease, that is correct,” in response to recognizing an asset and a liability.
4.
According to Emily, what happens with interest and the asset?
Interest is expensed and the asset is depreciated
Interest is capitalized and the asset is sold
Interest is recorded as revenue and the asset is rented out
Interest is ignored and the asset is revalued
Explanation:
Emily states, “We expense interest and depreciate the asset.”
5.
Why does Emily think the lease might be a finance lease?
Because David says the lease is simple
Because it has a long term and fixed payments
Because it has no payment schedule
Because it is mentioned as an operating lease
Explanation:
Emily first asks about the lease term and payments, then says it might be a finance lease after hearing that the term is long and the payments are fixed.
Previous
Check
Next
Finish
Reset
Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
←
Trước đó:
Flashcards và Quiz Từ Vựng: Trình Bày Xác Nhận Công Cụ X-quang Ngực AI – Easy Level
Tiếp theo:
Tiếng Anh Cho Kĩ Sư Điện: Thuyết Trình Nghiên Cứu Khả Thi Cho Lưới Điện Nhỏ – Advanced Level
→