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Listening Quiz: Bàn Về Thay Đổi Biên Lợi Nhuận – Easy Level
Th8 4, 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 Michael and Laura mainly discussing?
A drop in profit margin and ways to reduce costs
A delay in preparing the next meeting
A recent increase in sales revenue
A new marketing campaign for materials
Explanation:
They discuss that the profit margin dropped, the cause was higher costs, and they consider ways to lower expenses.
2.
According to Laura, what caused the profit margin to drop?
Michael approved a new budget
Sales fell sharply this month
The company spent more on materials
The next meeting was canceled
Explanation:
Laura says, ‘Our costs went up, especially for materials.’
3.
What did Laura say about sales?
Sales dropped because of expenses
Sales stayed steady
Sales increased along with costs
Sales were not discussed at all
Explanation:
Laura states, ‘Sales stayed steady, but costs hurt our profits.’
4.
What can be inferred about the company’s financial situation?
Sales are the main reason profits increased
Lowering costs could help improve profits
The profit margin dropped because expenses were unchanged
The company should stop selling materials
Explanation:
Since sales stayed steady but costs rose, reducing costs would reasonably help improve the profit margin.
5.
What will Laura most likely do next?
Cancel the next meeting
Gather all the cost details today
Start a new advertising campaign
Raise product prices immediately
Explanation:
Laura says, ‘I will gather all the cost details today,’ which directly states her next action.
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