根据录音中的“Japan will pay $8.3 million into a fund for surviving victims”可知，日本为在世的慰安妇提供补偿基金，并不是所有慰安妇，因此A项错误；由“had provided an effective diplomtic toolto China”可知，对中国慰安妇的问题并没有解决，只是提供了一个有效的外交方式，因此C项不对;部分韩国慰安妇拒绝日本的补偿是因为"Japan acknowledged no legal liability(日本不承认其法律责任)"。因此选B项。

【听力原文】
Japan and South Korea have agreed to settle the issue of wartime "comfort women" in a landmark deal that could transform ties between the neighbours and reshape the diplomatic map of East Asia. Under the accord, Japan will pay $8.3 million into a fund for surviving victims. If the deal sticks, it promises the "final and irrevocable" settlement of the issue and has provided an effective diplomatic tool to China. But some former comfort women in South Korea rejected it because Japan acknowledged no legal liability.