Chuyển đến phần nội dung
Luyện Nghe Tiếng Anh Chất
Tiếng Anh Chuyên Ngành
Listening Quiz: Thảo Luận Ghi Nhận Doanh Thu Theo IFRS 15 Cho Hợp Đồng Đa Yếu Tố Phức Tạp – Advanced Level
Th6 5, 2025
—
bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
‹
1
2
3
4
5
›
1.
What is the main topic of Olivia and John’s conversation?
How to market a new contract to customers
How to calculate tax for international sales
How to end a contract dispute with a client
How to apply IFRS 15 to revenue recognition for a complex contract
Explanation:
The conversation focuses on applying IFRS 15 rules to a complex multi-element contract and recognizing revenue correctly.
2.
According to Olivia, what should be used to allocate the transaction price to each performance obligation?
The customer’s payment schedule
The contract’s total profit margin
The standalone selling price
The delivery date of each item
Explanation:
Olivia says they must allocate the transaction price to each obligation using the standalone selling price.
3.
What does Olivia say to do when some prices are not directly observable?
Estimate them using a suitable method
Ignore those prices and use the nearest one
Wait until the contract is modified
Recognize all revenue at once
Explanation:
Olivia explains that if some prices are not directly observable, they should be estimated using a suitable method.
4.
What can be inferred about the contract John and Olivia are discussing?
It has already been fully completed
It does not fall under IFRS 15
It requires careful handling because it includes multiple separate elements
It contains only one deliverable
Explanation:
Olivia calls it a complex multi-element contract, and the discussion about separate performance obligations shows that it includes multiple elements requiring careful handling.
5.
What do Olivia and John say should happen when a contract is modified?
The original revenue recognition rules are ignored
The contract is reassessed and revenue recognition is adjusted accordingly
Revenue is always recognized earlier than planned
The modification is left until the end of the contract
Explanation:
Olivia says they must reassess the contract and adjust revenue recognition accordingly when there are contract modifications.
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: Thuyết Trình Kế Hoạch Rig Nhân Vật – Advanced Level
Tiếp theo:
Listening Quiz: Thuyết Trình Thiết Kế Phân Phối Điện – Easy Level
→