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Listening Quiz: Trình Bày Bảng Cân Đối Thử Tuổi Nợ Phải Thu – Easy Level
Th5 23, 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 Olivia mainly discussing with John?
The details of a customer complaint
The company’s monthly sales forecast
The aged trial balance for accounts receivable
A plan to hire new staff
Explanation:
Olivia says she has the aged trial balance ready and then explains the main points, so the conversation is about accounts receivable aged trial balance.
2.
How much of the total amount owed is over 90 days past due?
$5,000
$50,000
$15,000
$35,000
Explanation:
Olivia states that about $15,000 is over 90 days past due.
3.
What does Olivia say about the overdue amount?
Two big clients owe most of it
It is mostly from many small customers
It has already been paid
It is due from only one customer
Explanation:
Olivia says that two big clients owe most of the overdue amount.
4.
What can be inferred about the company’s customers?
They all use payment plans
They generally pay early
They rarely receive reminders
Some customers are slow to pay
Explanation:
Olivia explains that the overdue amount shows some customers are slow to pay.
5.
Why does John ask Olivia to prepare a follow-up plan?
He wants to address the overdue accounts
He wants to cancel the aged trial balance
He wants to change the company’s payment terms immediately
He wants to increase the total amount owed
Explanation:
John asks for a follow-up plan after hearing that some customers are slow to pay and that two big clients owe most of the overdue amount, so the plan is meant to address the overdue accounts.
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