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Listening Quiz: Tác Động Của Thời Điểm Ghi Nhận Doanh Thu – Medium Level
Th3 9, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Chuyên viên phân tích tài chính (English for Financial Analyst)
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1.
What is the main topic of the conversation?
The importance of revenue recognition timing
How to improve employee training
Ways to reduce company expenses
How to increase customer satisfaction
Explanation:
Kevin explains that revenue timing is when sales are recorded as income and discusses why the timing matters for financial reports, investors, and bonuses.
2.
According to Kevin, what does revenue timing mean?
When customers receive their products
When the company records sales as income
When the company pays its taxes
When employees get their bonuses
Explanation:
Kevin says, ‘It means when we record our sales as income.’
3.
What happens if the company sells now but records the sale later?
The company earns more bonuses immediately
Financial reports become unnecessary
Income looks smaller
Sales are not counted at all
Explanation:
Kevin explains that if they sell now but record later, ‘income looks smaller.’
4.
What can be inferred about why Sarah wants to tell the team about this information?
She wants to change the company name
She is planning to stop recording sales
She understands the timing affects the company and employees
She thinks the issue is not important
Explanation:
Sarah says she will tell the team after learning that timing affects financial reports, investors, and bonuses, so she likely understands it matters to the company and employees.
5.
Why does Kevin give Sarah an example about selling now but recording later?
To prove that bonuses are never affected by sales
To show that the topic is too difficult to explain
To ask her to stop making sales
To help her understand how recording time changes income reports
Explanation:
Kevin uses the example to explain that timing changes how income appears in the financial reports.
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