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Listening Quiz: Xem Xét Các Sự Kiện Sau Ngày Kết Thúc Kỳ Kế Toán – Advanced Level
Th7 17, 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 is the main topic of Kevin and Linda’s conversation?
How to calculate profits before the balance sheet date
How to file a lawsuit against a customer
How to prepare a company’s annual budget
How to decide whether post-balance sheet events require adjustment or disclosure
Explanation:
They discuss events after the balance sheet date and explain when they should be adjusted in the financial statements or only disclosed in the notes.
2.
What example does Linda give of an adjusting event?
The report was ready for review
The audit quality improved
A new lawsuit was filed after the balance sheet date
A major customer went bankrupt after the date
Explanation:
Linda says that a major customer went bankrupt after the date, and Kevin identifies it as an adjusting event.
3.
What does Linda say should happen to a non-adjusting event?
It should be mentioned in the notes but not change the numbers
It should be ignored completely
It should be removed from the report
It should change the numbers in the financial statements
Explanation:
Linda explains that non-adjusting events need disclosure in the notes but do not alter the statements.
4.
What can be inferred about the event of the major customer going bankrupt after the date?
It happened before the balance sheet date
It is unrelated to the company’s report
It reflects conditions that existed before the balance sheet date
It should only be disclosed in the notes
Explanation:
Kevin says it is an adjusting event, and Linda states that adjusting events show conditions that existed before the date.
5.
Why does Kevin ask Linda for an example of a non-adjusting event?
To confirm that all events must be adjusted
To ask her to file a lawsuit immediately
To better understand the difference between disclosure and adjustment
To check whether the report is already published
Explanation:
Kevin’s question follows the discussion about adjusting events, and Linda responds by explaining a non-adjusting event and how it is disclosed.
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Listening Lesson
Vocabulary Flashcards and Quiz
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Tiếp theo:
Tiếng Anh Cho Kĩ Sư Điện: Chứng Nhận Vùng Nguy Hiểm Cho Lắp Đặt Thiết Bị Đo Lường – Advanced Level
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