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Listening Quiz: Thảo Luận Về Xử Lý Kế Toán Hợp Đồng Thuê – Easy Level
Th6 15, 2024
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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 David and Emily mainly discussing?
How to calculate employee salaries
How to negotiate a new office lease
How to prepare a tax return
How to record and account for a lease
Explanation:
They discuss whether the lease is a finance lease or an operating lease and how it should be accounted for, including recognizing an asset and liability.
2.
Which lease features does David mention?
The lease has no payments at all
The payments are made in cash only
The term is long and the payments are fixed
The term is short and the payments vary
Explanation:
David says, “the term is long, and payments are fixed.”
3.
What does Emily say should be recognized for a finance lease?
Only an expense
Revenue and inventory
An asset and a liability
Only cash flow
Explanation:
Emily says, “Yes, for a finance lease, that is correct,” in response to recognizing an asset and a liability.
4.
According to Emily, what happens with interest and the asset?
Interest is expensed and the asset is depreciated
Interest is capitalized and the asset is sold
Interest is recorded as revenue and the asset is rented out
Interest is ignored and the asset is revalued
Explanation:
Emily states, “We expense interest and depreciate the asset.”
5.
Why does Emily think the lease might be a finance lease?
Because it has a long term and fixed payments
Because it has no payment schedule
Because it is mentioned as an operating lease
Because David says the lease is simple
Explanation:
Emily first asks about the lease term and payments, then says it might be a finance lease after hearing that the term is long and the payments are fixed.
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