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Listening Quiz: Bàn Về Đề Xuất Xóa Nợ – Advanced Level
Th6 25, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What are Jessica and William mainly discussing?
A plan to increase sales to a new customer
A request to collect payment from a current account
A proposal to write off an uncollectible debt
A review of a company’s annual budget
Explanation:
Jessica explains that the debt seems uncollectible and recommends writing it off, and William discusses approval and financial reporting.
2.
Why does Jessica say the debt should be written off?
The customer has no assets left and legal action would cost more than the debt
The company has decided to stop keeping financial reports
The account belongs to a new client
The customer has already paid part of the debt
Explanation:
Jessica says the customer has no assets left, they have contacted them several times, and legal action would cost more than the debt.
3.
What has Jessica already done before making her recommendation?
She approved the write-off herself
She recovered part of the debt
She contacted the customer several times
She filed the report with management
Explanation:
Jessica says, ‘Yes, we contacted them several times,’ showing that collection attempts were already made.
4.
What can be inferred about William’s attitude toward Jessica’s suggestion?
He has already approved the write-off
He is confused and does not understand the problem
He strongly disagrees and wants more legal action
He is willing to consider it and agrees it makes sense
Explanation:
William says, ‘That makes sense,’ and then asks about reports and approval, which shows he is considering the recommendation positively.
5.
What will Jessica most likely do next?
Contact the customer again to collect payment
Take legal action against the customer immediately
Prepare the report for management approval
Remove the debt from the financial reports without telling anyone
Explanation:
Jessica says, ‘Yes, I will prepare the report,’ after William asks whether management approval is needed.
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