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

corded at their actual cost.

(7)

A.The cost principle states that assets and services that are acquired should be recorded at their current price.

B.The cost principle states that assets and services that are acquired should be recorded at their actual historical cost.

C.The Reliability Principle states that assets and services that are acquired should be recorded at their current cost.

D.The Reliability Principle states that assets and services that are acquired should be recorded at their actual historical cost.

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更多“听力原文:The cost principle states…”相关的问题
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:Ten years ago a small boy fell off his bicycle because he wanted to look behind.

听力原文: Ten years ago a small boy fell off his bicycle because he wanted to look behind. This gave Billy Morgan, a British businessman, a new idea. He designed a bicycle helmet with a built-in minor.

Mr. Morgan launched the product six months ago, and it now has sales of 27,000 and sells in twelve countries from Korea to Finland. The target for the second year is for sales of nearly 1 million pounds.

But it wasn't easy for Mr. Morgan to become successful. He had problems when he tried to interest UK manufacturers in making the helmet. It cost Mr. Morgan 1 million pounds of his own money to develop the helmet for the mass market.

Mr. Morgan found a helmet-maker in France. He worked with French consultants to make the design better for mass production, and spent £ 450,000 on preparing the French plant to make the helmet.

Now he plans to do more research and development. He wants to manufacture other designs of rearview helmets for motorcycling, skiing and horse-riding.

(34)

A.A product launch that didn't succeed.

B.A new idea that became a commercial success.

C.A manufacturing problem.

D.A new design of the bicycle helmet.

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第5题
听力原文:W: Hi, Mike.M: Hi. I'm surprised to see you on the city bus. Why not drive your c

听力原文:W: Hi, Mike.

M: Hi. I'm surprised to see you on the city bus. Why not drive your car?

W: (23)I've been thinking about the environment lately. If we all use public transportation when we could, the air will be much cleaner.

M: Right. But the bus isn't exactly pollution free.

W: True. But they'll be running a lot cleaner soon, We were just talking about that in my environmental engineering class.

M: What's the city going to do? Install pollution filters of some sort on their buses?

W: They could, but those filters make the engines work harder and really cut down on fuel efficiency. Instead they found a way to make their engines more efficient.

M: How?

W: Well, (24)there is a material called the coniine oxide. It's a really good insulator. And a thick coat of it gets sprayed on the certain part of the engine.

M: An insulator?

W: Yes. (25)It reflects back the heat of burning fuel. So the fuel will burn much hotter and burn up more completely.

M: So a lot less unburned fuel comes out to pollute the air, right?

W: Yeah, and the bus will need less fuel. So with the savings on fuel cost, they say this will all pay for itself in just six months.

M: Sounds like people should all go out and get this stuff to spray their car engines.

W: Well, not really that easy. To melt the materials before you can spray a coat of it on the engine parts, you first have to heat it over 10,000 degrees. It's not something we are able to do ourselves.

(20)

A.Something is wrong with her car.

B.The cost of the fuel is high.

C.It's cheap to take bus.

D.She thinks public transportation is environmental friendly.

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第6题
听力原文:To extinguish different kinds of fires, several types of fire extinguishers have

听力原文: To extinguish different kinds of fires, several types of fire extinguishers have been invented. They must be ready for immediate use when fire breaks out. Most portable kinds operate for less than a minute, so they are useful only on small fires. The law requires ships, trains, buses and planes to carry extinguishers.

Since fuel, oxygen and heat must be present in order for fire to exist, one or more of these things must be removed or reduced to extinguish a fire. If the heat is reduced by cooling the material below a certain temperature, the fire goes out. The cooling method is the most common way to put out a fire. Water is the best cooling material because it is low in cost and easy to get.

Another method of extinguishing fire is by cutting off the oxygen. This is usually done by covering the fire with sand, steam or some other things. A blanket may be used to cover a small fire.

A third method is called separation, which includes removing the fuel, or material easy to burn, from a fire, so that it can find no fuel.

The method that is used to put out a fire depends upon the type of fire. Fires have been grouped in three classes. Fires in wood, paper, cloth and the like are called Class A fires. These materials usually help keep the fire on. Such fires can be stopped most readily by cooling with water.

(30)

A.Separating the fire.

B.Reducing the heat.

C.Removing the fuel

D.Cutting off the oxygen.

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第7题
听力原文:The private motor vehicle has given us a freedom our ancestors could not dream ab

听力原文: The private motor vehicle has given us a freedom our ancestors could not dream about. We can travel swiftly, and usually safely, over the roads which have been built to accommodate our cars. People can display their wealth by driving a car which may cost as much as another person's home.

(29) Sadly the car has become a disadvantage as well as a boon. The car pollutes the atmosphere, may be involved in serious accidents, and by its very numbers blocks roads. (29) How can we reduce its use? The car is only desirable if we can use it easily, so we might begin by reducing access to parking spaces in the cities and simultaneously increasing the quality and availability of public transport. Cars could be banned from certain parts of the city, thus forcing people to walk or to use public transport. The expense of buying and running a car can be raised. (30) If the motorist is faced with a high purchase price, high road tax, high insurance premiums and substantial fines he or she may reconsider the purchase. A corresponding reduction in the price of public transport would help this financial argument against car ownership.

Neither of these arguments will sway the super rich who can afford the status cars, but it would perhaps encourage them to look at other ways of demon-strafing their wealth. (31) However we do it, reducing the number of cars on the road will reduce the problems of pollution and the congestion which can bring cities to a standstill.

29. What does the speaker focus on?

30.What factor might hinder most people's consideration of purchasing private cars?

31.What would be the result if the number of private cars is reduced?

(4)

A.The sadness of being involved in accidents.

B.Ways to limit the use of private cars.

C.The serious pollution on motor roads.

D.Freedom to travel quickly and safely.

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第8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9题
听力原文:It is said that the public and Congressional concern about deceptive packaging ru

听力原文: It is said that the public and Congressional concern about deceptive packaging rumpus started because Senator Hart discovered that the boxes of cereals consumed by him, Mrs. Hart, and their children were becoming higher and narrower, with a decline of net weight from 12 to 10.5 ounces, without any reduction in price. There were still twelve biscuits, but they had been reduced in size. Later, the senator rightly complained of a store bought pie in a handsomely illustrated box that pictured, in a single slice, almost as many cherries as there were in the whole pie.

The manufacturer who increases the unit price of his product by changing his package size to lower the quantity delivered can, without undue hardship, put his product into boxes, bags, and tins that will contain even 4-ounce, 8-ounce, one-pound, two-pound quantities of breakfast foods, cake mixes, etc. A study of drug store and supermarket shelves will convince any observer that all possible size and shapes of boxes, jars, bottles, and tins are in use at the same time and, as the package journals show, week by week, there is never any hesitation in introducing a new size and shape of box or bottle when it aids in product differentiation. The producers of packaged products argue strongly against changing sizes of packages to contain even weights and volumes, but no one in the trade comments unfavourably on the huge costs incurred by endless changes of package sizes, materials, shape, art work, and net weights that are used for improving a product's market position.

When a packaging expert explained that he was able to multiply the price of hard sweets by 2.5, from 1 dollar to 2.5 dollars by changing to a fancy jar, or that he had made a 5-ounce bottle look as though it held 8 ounces, he was in effect telling the public that packaging can be a very expensive luxury. It evidently does come high, when an average family pays about 200 dollars a year for bottles, cans, boxes, jars and other containers, most of which can't be used for any thing but stuffing in to the garbage can.

?You will hear a talk presented by a reporter. This talk is about deceptive packing.

?For each question 23—30 mark one letter (A, B or C) for the correct answer.

?After you have listened once, replay the recording.

Consumers are concerned about the changes in the package size, mainly because ______.

A.they hate to see any changes in things they are familiar with

B.the unit price for a product often rises as a result

C.they have to pay for the cost of changing package sizes

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第10题
听力原文:My sister works in a bank. A.B.C.

听力原文:My sister works in a bank.

听力原文:My sister works in a bank. A.B.C.听力原文:My sist

A.

B.

C.

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