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Listening Quiz: Thảo Luận Chuẩn Mực Kế Toán Phức Tạp – Advanced Level
Th10 20, 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 David and Laura’s conversation?
Ways to improve customer service
The steps for preparing tax returns
How to apply IFRS 15 revenue recognition rules
The process of auditing company expenses
Explanation:
They discuss IFRS 15, including revenue recognition over time, measuring progress, uncertain outcomes, contract modifications, and disclosure requirements.
2.
According to Laura, how can progress be measured?
By reviewing employee attendance
By comparing sales to last year
By using input or output methods
By waiting until the contract ends
Explanation:
Laura says, ‘You can use input or output methods’ to measure progress accurately.
3.
What example does Laura give of an input method?
Counting the number of customers served
Tracking the number of invoices sent
Measuring profit at the end of the year
Comparing costs incurred to total expected costs
Explanation:
Laura says an input method can be shown ‘like costs incurred compared to total expected costs.’
4.
What does Laura say David should do if a contract modification is not separate?
Adjust the existing contract’s revenue and costs
Ignore the change completely
Recognize all revenue immediately
Cancel the original contract
Explanation:
Laura explains that if the modification is not separate, David should ‘adjust the existing contract’s revenue and costs.’
5.
What disclosure requirement does Laura mention?
He must submit the contract to the government
He must publish employee salaries
He must explain revenue recognition policies clearly
He must list all customer names
Explanation:
Laura says there is a disclosure requirement and that they ‘must explain revenue recognition policies clearly.’
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