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Listening Quiz: Xem Xét Quy Trình Ghi Nhận Doanh Thu – Easy Level
Th7 5, 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 purpose of Anna and Robert’s conversation?
To discuss how to deliver products faster
To negotiate sales orders with a customer
To review controls in the revenue recognition process
To train employees on how to approve invoices
Explanation:
Anna says they are starting a walkthrough, and the conversation focuses on sales recording, approval, revenue timing, and payment checks in the revenue recognition process.
2.
According to Anna, when is revenue recognized?
Before the sales order is approved
After delivery confirmation
After the payment is matched with the invoice
When the manager signs the order
Explanation:
Anna clearly says, ‘Revenue is recognized after delivery confirmation.’
3.
What does Robert notice about each order?
Each order includes a delivery receipt
Each order is paid in cash
Each order is missing an invoice
Each order has a manager’s signature
Explanation:
Robert says, ‘I notice each order has a manager’s signature.’
4.
What can be inferred about the company’s revenue process?
It has not been reviewed by Anna and Robert before
It has several controls to help ensure accuracy
It does not require invoices for any transaction
It recognizes revenue before products are delivered
Explanation:
They mention approval signatures, delivery confirmation, and payment matching with invoices, and Robert concludes that the controls are strong, so the process appears to have several safeguards.
5.
Why does Anna say, ‘That is an important internal control’?
To explain that the manager’s signature helps review orders
To suggest the order should be canceled immediately
To show that delivery confirmation is unnecessary
To indicate that payments should never be checked
Explanation:
Anna makes this comment right after Robert notices that each order has a manager’s signature, indicating that the signature is being treated as an internal control.
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Listening Lesson
Vocabulary Flashcards and Quiz
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Tiếp theo:
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