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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 increases future earnings.
It has no effect on the financials.
Explanation:
James says, “It lowers our net income for this quarter.”
2.
What does James say about the charge itself?
It is a payment to the audit team.
It is a future planned expense.
It is a one-time expense from last month.
It is a recurring monthly expense.
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
Documentation for the charge
A revised budget for next quarter
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 show that it is non-recurring and should be understood correctly
To hide the charge from the auditors
To convince the auditors to ignore all financial reports
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?
All related invoices and reports
Only a short email summary
A new financial policy
A forecast for next year
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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