听力原文:The cost principle states that assets and services that are acquired should be recorded at their actual cost.

第1题

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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第2题

听力原文：A debit card is a plastic card enabling the cardholder to purchase goods or servi

听力原文： A debit card is a plastic card enabling the cardholder to purchase goods or services, or withdraw cash, the cost of which is immediately charged to his or her bank account. Debit cards are used to activate POS terminals in supermarkets, gas stations and stores. Together with credit cards, they are commonly referred to simply as bank cards. Debit cards are widely used to pay for goods and services. They are used in conjunction with a current bank account. The amount of the purchase is immediately debited from the account and no credit is involved, hence its name. A smart card is a secure, portable, tamper-resistant data-storage device. It is the exact size of a credit card and contains a computer with as much power as the original minicomputer.

24. What is a debit card？

25.Which is not mentioned as the place where a debit card is used？

26.What kind of account is in conjunction with the debit card？

27.What is not the feature of the smart card？

(24)

A．A plastic card.

B．A plastic card used by cardholder to purchase goods or services, or withdraw cash.

C．Something used to purchase goods or services, or withdraw cash.

D．A machine can be used to withdraw cash.

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第3题

听力原文：The inter-bank market is important because through banks' lending and borrowing,

听力原文： The inter-bank market is important because through banks' lending and borrowing, a short-term interest rate can be determined. This interest rate indicates the marginal cost of acquiring short-term liquidity needed by banks in the money market. Thus, the lending is usually for short-term liquidity needs which is usually overnight. Some lending transactions may be arranged for a longer period of time, usually up to 3 months. The inter-bank money market is well established and active in Hong Kong, with an average daily turnover of HK $ 38 billion in late 1991. Lenders are mostly the locally incorporated banks and major borrowers are the foreign banks that do not have adequate deposit base in local currency.

28. What can be determined through inter-bank lending and borrowing？

29.How long is the usual period of short-term liquidity needed by banks？

30.Who are the major lenders in the inter-bank market？

(28)

A．A long-term interest rate.

B．A long-term loan.

C．A short-term interest rate.

D．A short-term loan.

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第4题

听力原文：M: You should have seen the line at the housing office. It took me an hour to mak

e my dormitory deposit for next year. Have you made yours yet？

W: No, I'm not sure I'm going to.

M: There's not much time left. The deadline's May 1. That is just two weeks from now. Are you short of cash.

W: No, I'm Okay.

M: You'd better hurry up if you want a dorm room next September. There aren't enough rooms for every one, and first-year students have priority.

W: Well, I've been thinking about living off campus.

M: Have you any idea how much that would cost？ There is the rent, utilities, and you'd probably need a car.

W: I know it would be more expensive. I think I can handle it though. The dorm is just so noisy that I can't get anything done. Maybe my grades would be better if I had some peace and quiet in a place of my own.

M: You should study in the library the way I do. Think of the money you'd save.

W: I've got to think it over some more. There's still two weeks left in April.

(23)

A．When to move.

B．Where to live the following year.

C．How much time to spend at home.

D．Whose house to visit.

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第5题

听力原文：M: Do you know some forms of bank advances？W: There are three forms: overdrafts,

听力原文：M: Do you know some forms of bank advances？

W: There are three forms: overdrafts, personal loans and mortgages.

Q: Which of the following is not a form. of bank advances？

(13)

A．Overdrafts.

B．Mortgages.

C．Personal loans.

D．Letter of credit.

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第6题

听力原文：The tax return does not show accrued income.（8)A．The tax return is not shown in t

听力原文：The tax return does not show accrued income.

(8)

A．The tax return is not shown in the income.

B．The income is not accurate in taxation.

C．The tax should be returned according to the income.

D．The tax return is not in accordance with the income that should be taxed.

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第7题

听力原文：A crossed cheek can not be encashed but can be paid into account.（8)A．Bank will r

听力原文：A crossed cheek can not be encashed but can be paid into account.

(8)

A．Bank will reject the crossed check.

B．It is not advisable to hold a crossed check.

C．You can only have a crossed check paid to your account.

D．A crossed check is not a good check, not illegal though.

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第8题

听力原文：W: I want to put some money in account.M: Please write down the amount, your name

听力原文：W: I want to put some money in account.

M: Please write down the amount, your name and the account number on this slip, Madame.

Q: What is the woman NOT going to write down？

(16)

A．The amount.

B．The address.

C．The name.

D．The account number.

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第9题

听力原文：W: Will my deposit earn any interest？M: Certainly. Interest rate on savings accou

听力原文：W: Will my deposit earn any interest？

M: Certainly. Interest rate on savings accounts at the moment is 3%. If you opened a current account money, you wouldn't earn any interest.

Q: What would the interest rate be if the woman opened a current account？

(14)

A．3%.

B．5%.

C．11%.

D．None.

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听力原文：The cost principle states that assets and services that are acquired should be re