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Listening Quiz: Xác Minh Tài Sản Cố Định Tăng Thêm – Advanced Level
Th3 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 Daniel and Mia mainly discussing?
How to repair a broken machine at the factory
How to verify and record a newly added fixed asset
How to negotiate the purchase price of a machine
How to train staff to use accounting software
Explanation:
The conversation is about checking a new machine, verifying its details, and updating the fixed asset register.
2.
What serial number does Mia find on the machine?
50000
54321
15000
12345
Explanation:
Mia says, ‘The number is 12345.’
3.
How much is the installation cost?
$123,45
$55,000
$50,000
$5,000
Explanation:
Mia says, ‘there is $5,000 for installation.’
4.
Why does Daniel ask Mia to take photos and note the serial number?
To prepare a loan application
To help verify that the asset matches the invoice
To advertise the machine to customers
To show that the machine needs repairs
Explanation:
Daniel asks her to confirm the machine is at the site and to check whether the serial number matches the invoice, so the photos and serial number are for verification.
5.
What will Mia most likely do next?
Return the machine to the seller
Order a second machine
Change the invoice price
Update the fixed asset register
Explanation:
Mia says, ‘I will update the fixed asset register,’ which is the next action stated in the conversation.
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