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Listening Quiz: Xem Xét P&L Tháng Với Tổng Giám Đốc – Medium Level
Th12 26, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Quản lý thực phẩm và đồ uống (English for Food and Beverage Manager)
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1.
What is the main topic of the conversation?
Checking customer complaints about product quality
Reviewing monthly cost changes and planning cost control
Planning a new marketing campaign
Discussing employee schedules for next month
Explanation:
Emily and John review the monthly P&L, discuss cost variances, and end by planning a cost control strategy for next month.
2.
By how much did raw material costs increase this month?
10%
8%
5%
3%
Explanation:
Emily says, “Raw materials went up by 8% this month.”
3.
What does Emily say about labor costs?
They were affected by supplier prices
They increased sharply
They stayed steady
They were 5% lower than last month
Explanation:
Emily states that labor costs stayed steady with no big changes.
4.
What is the most likely reason John asks Emily to prepare a plan for cost control next month?
He wants to reduce the impact of higher raw material costs
He wants to increase labor costs
He is preparing to change the monthly report format
He is planning to stop using overhead costs
Explanation:
The conversation shows raw material costs increased because of a supplier price rise, and John asks for a cost control plan, so he likely wants to reduce that impact.
5.
Why does Emily mention negotiating better prices or finding new suppliers?
To suggest overhead costs should be increased
To show that labor costs need to be cut
To indicate the monthly report is incomplete
To explain how the company can lower raw material costs
Explanation:
Emily offers those ideas in response to John’s question about improving raw material costs, so her intention is to suggest ways to lower them.
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