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Listening Quiz: Giải Thích Chuẩn Mực Kế Toán Mới Cho Giám Đốc Tài Chính – Easy Level
Th4 6, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is James mainly discussing with Jessica?
A change in office software
A new accounting standard and its effects
A new travel policy for employees
A board meeting schedule
Explanation:
James says he wants to talk about a new accounting standard and explains that it changes how revenue is reported.
2.
What will the company need to do in order to follow the new rules?
Delay the board meeting
Update its systems
Change its office location
Hire more sales staff
Explanation:
James says, ‘We will need to update our systems to follow the new rules.’
3.
When must the company adopt the new standard?
Next quarter
In the next financial year
This month
After the board meeting
Explanation:
James states, ‘We must adopt it in the next financial year.’
4.
Why does Jessica ask for a summary for the board meeting?
She needs help choosing a new accountant
She plans to cancel the meeting
She wants to change the profit numbers immediately
She wants James to explain the standard clearly to others
Explanation:
Jessica asks for a summary after learning about the new standard, so it is reasonable to infer she wants James to explain the changes clearly to the board.
5.
What does James say about the company’s profit numbers?
They may look different because of timing changes
They will definitely increase
They will stay exactly the same
They cannot be reported anymore
Explanation:
James says, ‘Yes, some profits may look different because of timing changes.’
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