CIA考试时长是多久

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.

听力原文：W: How do you pay for your purchases with a credit card?

M: Usually I sign a sales slip in the presence of the seller, and the signature is then compared to the signature on the card.

Q: Where should the man sign when he pays for his goods with a credit card?

(20)

A．On his card.

B．On the goods.

C．On a sales slip.

D．On the invoice.

听力原文：W: What is the rate of exchange for pound sterling into yen today?

M: For cash it is seven hundred and ninety four yen to the pound and for traveler's cheques it is eight hundred and eighteen yen to the pound.

Q: What's the exchange rate for cash?

(12)

A．880 yen.

B．794 yen.

C．719 yen.

D．888 yen.

听力原文：M: Most banks tend to decline loan proposals which are highly speculative.

W: I think because the banks expect the loan to generate sufficient profit and positive cash-flow for themselves and for the clients.

Q: What will the banks usually do to the highly speculative loan proposals?

(15)

A．The banks will disapprove them.

B．The banks will approve them.

C．The Bank will benefit from the loans.

D．The bank will make profit from lending.