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Listening Quiz: Thảo Luận Ước Tính Kế Toán Với CFO – Easy Level
Th2 7, 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 are Sarah and Daniel mainly discussing?
The audit plan and significant accounting estimates
How to reduce employee turnover
The company’s new marketing strategy
A recent customer complaint
Explanation:
Sarah says they need to talk about the audit plan and significant accounting estimates, and the rest of the conversation focuses on those estimates.
2.
Which accounting estimate does Sarah say is a key estimate?
Allowance for doubtful accounts
Depreciation expense
Payroll taxes
Research and development costs
Explanation:
Sarah directly says, “The allowance for doubtful accounts is a key estimate.”
3.
How do they say the estimates are calculated?
By following last year’s budget exactly
By using past data and current market trends
By asking customers for feedback
By comparing them with competitor reports
Explanation:
Daniel explains, “We use past data and current market trends.”
4.
What does Daniel’s response suggest about the audit?
He thinks the estimates should be checked carefully during the audit
He believes the estimates are already perfect and need no review
He wants to remove the estimates from the audit plan
He is unsure which estimates the company uses
Explanation:
Daniel says the estimates are reasonable, but they will check them carefully during the audit, which suggests careful review is still needed.
5.
What will Sarah do next, according to the conversation?
Include the discussed points in the audit plan
Cancel the audit meeting
Ask Daniel to change the market trends data
Prepare a sales presentation
Explanation:
Sarah says, “I will include these points in the audit plan,” which states her next step.
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