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Listening Quiz: Kiểm Thử Danh Sách Tuổi Nợ Phải Thu – Medium Level
Th3 6, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What is the main topic of David and Jessica’s conversation?
A complaint about a damaged shipment from a supplier
A discussion of overdue customer payments and how to collect them
A review of the company’s monthly sales targets
A plan to hire new staff for the finance department
Explanation:
They review the accounts receivable aging, discuss overdue amounts from customers, and talk about how Jessica plans to collect the payments.
2.
Why are some of the amounts overdue?
David has not approved the invoices yet
The customers received incorrect billing statements
One customer has cash flow problems and another is waiting for credit approval
The customers are refusing to pay because of disputes
Explanation:
Jessica says one customer had cash flow problems and another is waiting for a credit approval.
3.
What does Jessica say about disputes or issues with the invoices?
There are no disputes, but some invoices were sent late
The invoices were all paid on time
The invoices were sent to the wrong customers
There are several disputes that must be resolved first
Explanation:
Jessica says there are no disputes, but some invoices were sent late.
4.
Why does David ask Jessica how she plans to collect the overdue amounts?
He wants to cancel the report and start over
He is trying to understand the collection plan
He is asking her to lower the customers’ prices
He wants to know which customers were sent late invoices
Explanation:
David asks about the collection plan after hearing that some amounts are overdue, so he is seeking to understand how Jessica will collect them.
5.
What can be inferred about the company’s cash flow situation?
The company is unable to prepare aging reports
The overdue payments may cause some concern, but most payments are expected soon
The company has already written off the overdue amounts
All of the overdue accounts are certain to be unpaid
Explanation:
Jessica says there is a small risk, but they expect most payments soon, which suggests some concern but not a serious problem.
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