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Listening Quiz: Thảo Luận Sai Lệch Lãi Lỗ – Easy Level
Th1 13, 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 are Emma and William mainly discussing?
A problem with employee attendance and scheduling
The launch of a new product line next quarter
A summary of the company’s sales, costs, and profit compared with expectations
A new marketing campaign for increasing customer awareness
Explanation:
They discuss the variance report, including sales, costs, and profit compared with what was planned.
2.
What does Emma say about labor costs?
They were not included in the report
They stayed about the same
They were lower than expected
They increased sharply
Explanation:
Emma directly says, ‘Labor costs stayed about the same.’
3.
What caused the rise in material costs?
More employee overtime
Higher shipping fees
A drop in sales
Supplier issues that led to price increases
Explanation:
Emma explains that material prices went up due to supplier issues.
4.
What can be inferred about the company’s profit situation?
Profit met the plan exactly
Profit increased because costs fell
Profit cannot be determined from the report
Profit is slightly below the planned level
Explanation:
Emma says that profit is ‘slightly lower than planned,’ which means it is below the planned level.
5.
Why does William say, ‘We need to control material costs better’?
He is asking Emma to stop reporting the variance
He wants to reduce the impact of rising material prices on profit
He wants to increase labor costs instead
He is pleased that costs rose
Explanation:
William makes the comment after hearing that material costs rose and profit is lower than planned, so he is expressing the need to reduce material costs.
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