单选题

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.

【正确答案】 A

【答案解析】[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? 女士说“根据会计的谨慎原则，当市场价高于成本时，按成本价入账。”

A、 Canadian dollars.
B、 British Pounds.
C、 U.S. dollars.
D、 H.K. dollars.

【正确答案】 A

【答案解析】[听力原文] M: Hello, can I do anything for you? W: Yes, I need to change foreign moneys. Could you help me change some Canadian dollars in traveler's cheques issued by Royal Bank of Canada? Q: What kind of foreign currencies does the speaker want to exchange? 女士回答：我需要兑换一些外币。你可以给我兑换一些加元以存入由加拿大皇家银行发行的旅行支票吗?

A、 How to present the bill for payment.
B、 The presentation of bills for payment.
C、 The solution to the injured drawer.
D、 The payment of the cheque.

【正确答案】 B

【答案解析】[听力原文] M: What will happen if a draft is not presented for payment when due? W: If this is the case, all the signatories on the bill will be discharged except the acceptor. Q: What are the two people mainly talking about? 对话谈论的是汇票到期未付款的问题，女士的回答是，除了汇票承兑人，其他所有背书人都没有责任。因此他们在讨论汇票的偿还问题。

A、 On every business day.
B、 On Tuesday.
C、 On Wednesday.
D、 On the following business day.

【正确答案】 D

【答案解析】[听力原文] M: Oh, my God! Jessica. It's five p. m. now. Tomorrow is Saturday. The credit will expire on Sunday. Weekend is non-business day. We cannot make it today. What shall we do? W: Don't worry. Banks will accept presentation on the following business day. Q: When will the bank deal with the credit if the expiry date of a credit fails on a non-business day? 根据女士的回答，贷款在假期期间到期时，银行将在下一个工作日办理。

A、 The sales slips are not important.
B、 The sales slips show the amount of the sale.
C、 The sales slips perform important functions in the bankcard transactions.
D、 The sales slips contain the details of the card.

【正确答案】 C

【答案解析】[听力原文] W: What is function of the sale slip? It is so small that it is not always considered important. M: It is small, of course, but it contains the details of the card and they also show the details and amount of the sale. Q: What can we learn from the conversation? 当女士问男士销售单的功能时，男士答到，它包含了信用卡的详细信息，也能显示出销售金额以及其他详细信息，可见销售单在信用卡交易中发挥着重要作用。