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Listening Quiz: Trình Bày Phân Tích Nghĩa Vụ Nợ Thuê Theo IFRS 16 – Easy Level
Th10 18, 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 topic of Emma and William’s conversation?
A discussion of sales targets for the next quarter
A review of employee attendance records
An explanation of lease liability analysis under IFRS 16
A plan for office renovation expenses
Explanation:
Emma says she will explain the lease liability today, and the conversation focuses on how the lease liability was calculated under IFRS 16.
2.
What is the total lease liability mentioned by Emma?
Eight million
Twelve million
Ten million
Five million
Explanation:
Emma states that the total lease liability is ten million.
3.
What method did Emma say was used to calculate the lease liability?
The average of past rent payments
The market value of the leases
The total amount of unpaid invoices
The present value of lease payments
Explanation:
When William asks how the number was calculated, Emma replies that they used the present value of lease payments.
4.
What discount rate did Emma say was applied in the analysis?
4%
5%
6%
3%
Explanation:
Emma says they used the incremental borrowing rate of 5%.
5.
How does William seem to feel at the end of the conversation?
He plans to challenge the discount rate
He is satisfied because the explanation is clear
He is upset about the lease calculation
He is confused and wants more details
Explanation:
William says, “Thank you, Emma. This is clear now,” which shows that he is satisfied with the explanation.
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