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听力原文:M: Good news! The current price of land we bought last year has increased greatly

. How about reporting it in the profit and loss account?

W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.

Q: Why can't they record the gains right now?

(16)

A.Because of the prudence concept.

B.Because of the materiality concept.

C.Because of the matching principle.

D.Because of the Dual Aspects Concept.

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更多“听力原文:M: Good news! The current…”相关的问题
第1题
听力原文:M:Why don't you try to leave your office at 6:15? And I'll pick you up at 6:30.W:

听力原文:M:Why don't you try to leave your office at 6:15? And I'll pick you up at 6:30.

W:That maybe a little late if we want to be sure of getting good seats I think I'd rather leave here at 6:00

Q:When will the man probably meet the woman?

(4)

A.At 6:00.

B.At 6:15.

C.At 6:30.

D.At 6:45.

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第2题
听力原文:M: Good morning! What can I do for you, Madam?W: Good morning! I'm looking for a

听力原文:M: Good morning! What can I do for you, Madam?

W: Good morning! I'm looking for a coat.

M: What color would you like?

W: Could you show me some? I'd like a middle-sized red coat.

M: Sorry. We haven't anything in your size.

W: Do you have a smaller size?

M: I'm sorry. The small size coats have just been sold out. What about the blue one? It looks nice and maybe fits you.

W: Well, may I try it on?

M: Yes, please.

W: It seems nice on me. How much is it?

M: 168 yuan.

W: OK. Here is 170 yuan, please.

M: Your change, please. Thanks.

W: You may keep the change. Good-bye.

M: Thank you ! Good-bye !

What was the woman going to buy?

A.A sweater.

B.A shirt.

C.A coat.

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第3题
听力原文:W: Do you like the disco party?M: Good heavens! I'd rather do anything else.Q: Wh

听力原文:W: Do you like the disco party?

M: Good heavens! I'd rather do anything else.

Q: What does the man mean?

(13)

A.He likes the disco party.

B.He never misses any disco parties.

C.He likes the disco better than any other things.

D.He dislikes any disco parties.

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第4题
听力原文:M: I've got my loan proposal approved.W: That's good news. But be sure that you c

听力原文:M: I've got my loan proposal approved.

W: That's good news. But be sure that you can get enough money to repay the loan when it is due.

Q: What does the woman worry about?

(13)

A.The loan proposal.

B.His repayment capability.

C.The bank's money.

D.Her own money.

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第5题
听力原文:M: Jean, were you able to get that report all typed up?W: Not yet, Mr. Black. Mrs

听力原文:M: Jean, were you able to get that report all typed up?

W: Not yet, Mr. Black. Mrs. Farnsworth asked me to type some letters for her. I'll be finished pretty quick and then I'll start on that.

M: Don't forget I need it first thing in the morning. I have to take it along to Chicago to the regional meeting.

W: Don't worry, I'll get it done. My husband's on a business trip too. He's in Detroit today, and tomorrow he'll be in Boston. So I'm planning to stay late. After it's typed up I'll leave it on your desk. I should be finished by 8:00 pm.

M: I'm sorry to keep you so late.

W: It's all right, Mr. Black. I don't mind at all. Besides, I can use a little extra money. My husband's birthday is next month. I want to buy him a new watch.

M: What kind are you going to get him, a Bulova?

W: No. I thought I'd get a Rolex, or an Elgin. I don't really know much about watches.

M: I've got one of those Seiko digitals. I really like it.

W: Do you think my husband would like one like that?

M: I'm sure he would. The only problem is that it's a little bit heavy.

W: If it's that good, I think I'll go ahead and get him one.

M: Well, at least he won't get a tie. That's what I usually get.

W: Remember, it's the thought that counts.

(20)

A.Chicago.

B.New York.

C.Boston.

D.Detroit.

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第6题
听力原文:M: Good afternoon, Madam. I want to exchange some US dollars for RMB Yuan. I've g
ot USD 500.89.

W: All right. This is an exchange memo. Please fill in your name and the amount you intend to change.

Q: How much US dollars does the man want to exchange?

(19)

A.USD508.09.

B.USD58.9.

C.USD500.89.

D.USD50089.

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第7题
听力原文:I'm sorry, I have broken your glasses.(4)A.It doesn't matter.B.Yes, you are.C.Yes

听力原文:I'm sorry, I have broken your glasses.

(4)

A.It doesn't matter.

B.Yes, you are.

C.Yes, you do.

D.You are right.

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第8题
听力原文:M: If a customer lost his draft, will the bank still pay the draft to him?W: The

听力原文:M: If a customer lost his draft, will the bank still pay the draft to him?

W: The drawee bank may investigate the title of the person who holds it. If he has a good title, the draft will be paid.

Q: What will the drawee bank do after being informed of loss of a draft?

(18)

A.The drawee bank will refuse to pay the draft.

B.The drawee bank will issue another draft to the customer.

C.The drawee bank will investigate into the case first.

D.The drawee bank will pay the draft immediately.

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第9题
听力原文:IBS=Initial Business SuppliesLG=Lacey GraphicsIBS: Initial Business Supplies. Goo

听力原文:IBS=Initial Business Supplies LG=Lacey Graphics

IBS: Initial Business Supplies. Good morning. LG: Good morning. This is Lacey Graphics. I'd like to place an order, please.

IBS: OK, I'll just get an order form. Right. Now, It's Lacey Graphics?

LG: That's right We have an account with you.

IBS: Sorry. I didn't know. I'm new here.

LG: Oh, that's OK.

IBS: Could you give me your address, please?

LG: Yes, of course. It's Unit 5, Hailsham Industrial Estate, Hailsham.

IBS: And that's the delivery address?

IG: Yes.

IBS: And could I have your name, please?

LG: Well, I'm Liz Price, but I'd like you to address it to the 'Office Manager', please.

IBS: OK. Fine. Now what's the order for?

LG: We'd like 10 boxes of printer paper.

IBS: I'm afraid we haven't got any printer paper at the moment. Will photocopy paper do?

LG: Yes, that'll he fine.

IBS: And when would you like it?

LG: Well, as soon as possible, really. We've nearly run out.

IBS: I can get it to you on Thursday, if you like.

LG: That's great. Thanks.

IBS: And how will you be paying?

LG: Well, you usually send us an invoice.

IBS: OK. And that's to the same address?

LG: That's right.

?You will hear three telephone conversations.

?Write one or two words or a number in the numbered spaces on the forms below.

?After you have listened once, replay each recording.

Conversation One

?Look at the note below.

?You will hear a man making a call about a delivery.

Customer Order Form Order Reference XR4930

Date Received 27/5/99

Customer Name Lacey Graphics

Delivery Address (1)______

Hailsham Industrial Estate

Hailsham

For the attention of: (2) ______

Order Details 10 boxes of (3)______

Delivery Date (4)______

Payment Method Invioce

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第10题
听力原文:W: Do the banks set the same credit lines to all the customers?M: No. Banks norma

听力原文:W: Do the banks set the same credit lines to all the customers?

M: No. Banks normally set different credit lines to different groups of cardholders. That depends on the personal income, the occupation, and to a large extent, on the creditworthiness of the customer.

Q: What will be the credit line if a customer is a professor and has a good reputation?

(20)

A.The credit line will be lower than usual.

B.The credit line will be higher than usual.

C.The credit line will be as usual.

D.The credit line will be indefinite.

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