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Listening Quiz: Thảo Luận Về Chênh Lệch Chuyển Đổi Trong Báo Cáo Tài Chính – Medium Level
Th8 30, 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 is the main topic of Mark and Emma’s conversation?
Which software the company uses to store reports
How to prepare a sales forecast for next year
Why financial statements show differences because of translation rates
How to hire new staff for the finance team
Explanation:
They discuss differences in the subsidiary’s financial statements caused by translation rates and how the group adjusts them.
2.
According to Emma, what rate does the group use for reporting?
No rate at all
A fixed rate
A rate that changes only yearly
A variable rate
Explanation:
Emma says, ‘The group uses a fixed rate for reporting.’
3.
What does the subsidiary use, according to Mark and Emma?
A fixed rate
The same rate as the group
Variable rates
An average of all previous rates
Explanation:
Mark says the subsidiary uses variable rates, and Emma confirms this causes translation differences.
4.
What can be inferred about why the reports looked inconsistent before the adjustment?
The subsidiary and the group were using different exchange rate methods
Emma made a calculation error in one quarter only
Mark wanted to change the reporting period
The group had not reviewed any financial statements
Explanation:
Emma explains that the group uses a fixed rate while the subsidiary uses variable rates, which causes translation differences in the reports.
5.
What will likely happen when the group report is prepared?
Mark will ignore the differences and submit the report
Emma will replace the subsidiary’s financial statements completely
The subsidiary numbers will be adjusted to the group rate
The group will stop using exchange rates
Explanation:
Emma says they adjust the subsidiary numbers to the group rate for the group report, and this is done regularly.
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