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Listening Quiz: Thảo Luận Chính Sách Ghi Nhận Doanh Thu – Medium Level
Th10 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 Daniel mainly discussing with Emma?
A new policy for recognizing revenue
A software update for the office
A customer complaint about billing
The company’s hiring plans
Explanation:
Daniel says they need to review the revenue recognition policy and explains a new standard that changes when revenue is recorded.
2.
According to Daniel, when is revenue recognized for products?
When the payment is processed
When the customer gets the product
When the order is placed
When the invoice is sent
Explanation:
Daniel states that revenue is recognized when control passes to the customer, and he explains that this depends on when the customer gets the product.
3.
What does Daniel say about services that take time?
Revenue is not recognized for services
Revenue is recognized over time as the services are done
Revenue is recognized only after the final invoice is sent
Revenue is recognized at the start of the service
Explanation:
Daniel clearly says, ‘We recognize revenue over time as services are done.’
4.
What can be inferred about the company’s accounting process?
It needs to be updated to follow the new standard
It can stay exactly the same
It only applies to product sales
It will be replaced by new software
Explanation:
Daniel says they do not need new software yet, but they must update their accounting process, which implies the process needs changes to follow the new standard.
5.
Why does Daniel explain the new standard to Emma?
To tell her to stop sending invoices
To ask her to approve a new software purchase
To make sure she understands how revenue recording has changed
To remind her about a customer meeting
Explanation:
Emma asks for an explanation, and Daniel explains the main difference in the policy so she can understand how revenue recognition now works.
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