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Listening Quiz: Thảo Luận Về Biến Động Biên Lợi Nhuận Gộp – Easy Level
Th11 2, 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 Mark mainly discussing?
How to increase sales prices next month
A meeting schedule for the finance team
A recent drop in gross margin and possible reasons for it
A new purchasing contract for raw materials
Explanation:
They discuss a big drop in gross margin, possible causes, and the increased cost of raw materials.
2.
What did Sarah find when she checked the cost reports?
Gross margin trends improved last month
Sales prices stayed the same
The purchasing team changed its staff
Raw material costs increased
Explanation:
Sarah says she checked the cost reports and found that costs increased for raw materials.
3.
Who does Mark suggest asking about the price change?
The raw materials supplier
The purchasing team
The sales team
The finance team
Explanation:
Mark says, ‘Yes, they can explain the price change,’ referring to the purchasing team.
4.
What can be inferred about the gross margin drop?
It was likely related to higher raw material costs
It was caused by a new marketing campaign
It happened because sales volume rose sharply
It was due to lower employee salaries
Explanation:
Sarah found that raw material costs increased, and Mark says that explains the lower gross margin.
5.
What will Sarah do next?
Call the raw materials supplier
Set up a meeting with the purchasing team
Ask Mark to review the cost reports again
Prepare a sales forecast report
Explanation:
Sarah says, ‘I will set up a meeting with them,’ referring to the purchasing team.
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Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
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Tiếp theo:
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