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Listening Quiz: Giải Thích Kết Quả Phân Tích Chênh Lệch – Easy Level
Th6 11, 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 the main topic of the conversation?
A discussion of the results of a variance analysis
A complaint about customer service problems
A review of employee performance records
A plan to launch a new product line
Explanation:
Sarah says she finished the variance analysis, and the rest of the conversation discusses sales, costs, and the reasons for the variance.
2.
Why were the actual sales lower than budgeted?
The sales team was unavailable
Customer demand was less than expected
The labor costs increased sharply
The budget was set too low
Explanation:
Sarah directly says that actual sales were lower because customer demand was less than expected.
3.
Which cost increased the most?
Shipping costs
Material costs
Labor costs
Advertising costs
Explanation:
Sarah states that material costs went up due to price changes, and Kevin asks which costs increased the most.
4.
What can be inferred from Sarah’s final comment?
Customer demand is no longer important
The company should investigate sales and material costs more closely
Labor costs are the main reason for the variance
The company should stop doing variance analysis
Explanation:
Sarah says, ‘We need to focus on these areas,’ referring to the lower sales and higher material costs that caused the variance.
5.
What did Sarah say about labor costs?
They stayed about the same
They were higher than planned
They were reduced significantly
They were not discussed at all
Explanation:
Sarah directly says that labor costs stayed about the same.
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