国际注册内部审计师就业方向？

What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?

A．He simply adds all the amounts together.

B．He puts the assets and liabilities on the balance sheet objectively.

C．He makes restatement if the value of money depreciates.

D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.

听力原文：They specialize in long-term savings accounts and usually lend money for mortgages.

(5)

A．They usually hold savings accounts.

B．They have current accounts.

C．They specialize in long-term savings accounts and mortgages.

D．They deal in short-term savings accounts.

The company's prepayment to its supplier is regarded as a liability item.

A．Right

B．Wrong

C．Doesn't say