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Listening Quiz: Thảo Luận Tác Động Khoản Chi Phí Không Thường Xuyên Với Đội Kiểm Toán Bên Ngoài – Advanced Level
Th5 31, 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 does James say about the non-recurring charge’s effect on the company’s financials?
It changes the audit opinion immediately.
It lowers net income for the quarter.
It has no effect on the financials.
It increases future earnings.
Explanation:
James says, “It lowers our net income for this quarter.”
2.
What does James say about the charge itself?
It is a future planned expense.
It is a recurring monthly expense.
It is a payment to the audit team.
It is a one-time expense from last month.
Explanation:
James states that it is “a one-time expense from last month.”
3.
What do the auditors want from Sarah and James?
A new audit team member
A revised budget for next quarter
Documentation for the charge
A list of future earnings estimates
Explanation:
James says the auditors “want documentation for the charge.”
4.
Why do Sarah and James want to explain the charge clearly to the audit team?
To make the charge appear larger than it is
To convince the auditors to ignore all financial reports
To hide the charge from the auditors
To show that it is non-recurring and should be understood correctly
Explanation:
James says they need to clarify that it is “non-recurring and not usual,” and Sarah says they should send the documents soon for transparency.
5.
What has James already prepared for the audit team?
A forecast for next year
Only a short email summary
All related invoices and reports
A new financial policy
Explanation:
James says, “I have gathered all related invoices and reports.”
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Trước đó:
Tiếng Anh Hóa Học: Thảo Luận Đầu Vào Kỹ Thuật Quy Trình Cho Nghiên Cứu FEED – Easy Level
Tiếp theo:
Flashcards và Quiz Từ Vựng: Cải Thiện Phối Hợp Đội Nhóm Trên Chuyến Bay – Advanced Level
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