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Listening Quiz: Thảo Luận Phân Tích Chất Lượng Lợi Nhuận – Easy Level
Th7 29, 2025
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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 focus of Emily and Kevin’s conversation?
Planning a new sales campaign
Reviewing a quality of earnings analysis
Discussing customer complaints
Hiring a new finance team
Explanation:
They talk about completing an earnings report, adjusting for one-time expenses, and noting delayed sales, all of which center on a quality of earnings analysis.
2.
What unusual item did Kevin find that affected net income?
Delayed sales
Customer refunds
One-time expenses
Extra tax payments
Explanation:
Kevin says he found some one-time expenses that affected the net income.
3.
What did Kevin do to show the true earnings?
He postponed the report
He removed the one-time expenses
He changed the revenue numbers
He ignored the delayed sales
Explanation:
Kevin says he removed those expenses to show the true earnings.
4.
What issue did Kevin mention about revenue?
Some sales were delayed
Revenue was lower than expected because of refunds
The company had no revenue at all
Revenue was inconsistent across all months
Explanation:
Kevin says revenue looks consistent, but some sales were delayed.
5.
Why does Emily want the delayed sales noted in the report?
To help the team make better decisions
To replace the earnings analysis
To show that revenue is always increasing
To hide the expenses from the team
Explanation:
Emily says they should note it in the report, and later says the information will help them make better decisions.
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