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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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更多“听力原文:M: Good news! The current…”相关的问题
第1题
听力原文:M: Mary, (19)you want to talk about your second essay, right?W: Yes, Dr. Richards

听力原文:M: Mary, (19)you want to talk about your second essay, right?

W: Yes, Dr. Richardson. I just need your comments on what I'm planning to do. (19)I'm doing the essay on the differences between TV news programs at different hours of the day.

M: How many times slots are you planning to consider?

W: Well, I think I'd look at all of them. That'd be five slots. The breakfast news, midmorning news. midday news. mid-afternoon news and evening news.

M: That's rather a lot. And you'd have too much to consider. (20)Why don't you just do two. Say the midmorning and then evening news. That should give you two contrasting approaches with two main audience compositions.

W: OK, just two then.

M: Yes, I think that would be much better. Now how many actual programs do you plan to work with?

W: What do you think of analyzing a whole week's news programs?

M: Well, that depends on how much of each program, if you concentrate on one particular type of news item, say the sports news or local items, it might be alright.

W: Yes. that would be a good idea. (21)I won't make a decision before I collect a sample of programs over a whole week. I'll look at them and see what items appear throughout the week.

M: Yes, that's a sound approach. (22)Now we’re getting close to the deadline. Can you finish it in time?

W: Yes, I think so. I've completed the reading and I know what my basic approach is, so it's really just a matter of pulling it all together now.

M: Fine, Mary. I'll look forward to reading it.

(23)

A.To discuss the second essay.

B.To get the comments on TV news.

C.To plan to join TV news programs.

D.To tell the difference of TV news.

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第2题
听力原文:W: So what are the two main times of the day that you watch TV? M: Well, a little

听力原文:W: So what are the two main times of the day that you watch TV?

M: Well, a little around breakfast time and then it tends to be really late— eleven or even midnight—when I've finished work.

W: And what sort of programs do you go for?

M: Some news bulletins but I also really like to put my feet up with some of the old comedy shows.

W: Fine. And turning to the new channel...which type of programs would you like to see more of?

M: Well, I certainly don't think we need any more factual programs like news and documentaries. I think we need more about things like local in formation...you know, providing a service for the community. And in the same vein, perhaps more for younger viewers...you know, good quality stuff.

W: Ah ha. And if you had to give the new directors some specific advice when they set up the channel, what advice would you give theme

M: I think I'd advice them to pay more attention to the quality of the actual broadcast, you know, the sound system. They ought to do lots more of these kinds of interview, you know, talking with their potential customers.

W: Oh, I'm glad you think it's valuable!

M: Certainly...yeah.

W: Good. Ok, this will be a commercial channel of course, but how often do you think it is tolerable to have adverts?

M: Well out of that list I'd say every quarter of an hour. I don't think we can complain about that, as long as they don't last for ten minutes each time!

W: Quite. And…would you be willing to attend any of our special promotions for the new channel?

M: Yes, I'd be very happy to, as long as they're held here in my area.

W: Thank you very much for your time.

(23)

A.Local news and children's programs.

B.Children's programs and local service programs.

C.Documentaries and news.

D.Documentaries and movies.

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第3题
听力原文:M:Why don't you try to leave your office at 6:15? And I'll pick you up at 6:30.W:

听力原文:M:Why don't you try to leave your office at 6:15? And I'll pick you up at 6:30.

W:That maybe a little late if we want to be sure of getting good seats I think I'd rather leave here at 6:00

Q:When will the man probably meet the woman?

(4)

A.At 6:00.

B.At 6:15.

C.At 6:30.

D.At 6:45.

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第4题
听力原文:M: Good morning! What can I do for you, Madam?W: Good morning! I'm looking for a

听力原文:M: Good morning! What can I do for you, Madam?

W: Good morning! I'm looking for a coat.

M: What color would you like?

W: Could you show me some? I'd like a middle-sized red coat.

M: Sorry. We haven't anything in your size.

W: Do you have a smaller size?

M: I'm sorry. The small size coats have just been sold out. What about the blue one? It looks nice and maybe fits you.

W: Well, may I try it on?

M: Yes, please.

W: It seems nice on me. How much is it?

M: 168 yuan.

W: OK. Here is 170 yuan, please.

M: Your change, please. Thanks.

W: You may keep the change. Good-bye.

M: Thank you ! Good-bye !

What was the woman going to buy?

A.A sweater.

B.A shirt.

C.A coat.

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第5题
听力原文:W: Do you like the disco party?M: Good heavens! I'd rather do anything else.Q: Wh

听力原文:W: Do you like the disco party?

M: Good heavens! I'd rather do anything else.

Q: What does the man mean?

(13)

A.He likes the disco party.

B.He never misses any disco parties.

C.He likes the disco better than any other things.

D.He dislikes any disco parties.

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第6题
听力原文:M: I've got my loan proposal approved.W: That's good news. But be sure that you c

听力原文:M: I've got my loan proposal approved.

W: That's good news. But be sure that you can get enough money to repay the loan when it is due.

Q: What does the woman worry about?

(13)

A.The loan proposal.

B.His repayment capability.

C.The bank's money.

D.Her own money.

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第7题
听力原文:M: Jean, were you able to get that report all typed up?W: Not yet, Mr. Black. Mrs

听力原文:M: Jean, were you able to get that report all typed up?

W: Not yet, Mr. Black. Mrs. Farnsworth asked me to type some letters for her. I'll be finished pretty quick and then I'll start on that.

M: Don't forget I need it first thing in the morning. I have to take it along to Chicago to the regional meeting.

W: Don't worry, I'll get it done. My husband's on a business trip too. He's in Detroit today, and tomorrow he'll be in Boston. So I'm planning to stay late. After it's typed up I'll leave it on your desk. I should be finished by 8:00 pm.

M: I'm sorry to keep you so late.

W: It's all right, Mr. Black. I don't mind at all. Besides, I can use a little extra money. My husband's birthday is next month. I want to buy him a new watch.

M: What kind are you going to get him, a Bulova?

W: No. I thought I'd get a Rolex, or an Elgin. I don't really know much about watches.

M: I've got one of those Seiko digitals. I really like it.

W: Do you think my husband would like one like that?

M: I'm sure he would. The only problem is that it's a little bit heavy.

W: If it's that good, I think I'll go ahead and get him one.

M: Well, at least he won't get a tie. That's what I usually get.

W: Remember, it's the thought that counts.

(20)

A.Chicago.

B.New York.

C.Boston.

D.Detroit.

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第8题
听力原文:W: Do the banks set the same credit lines to all the customers?M: No. Banks norma

听力原文:W: Do the banks set the same credit lines to all the customers?

M: No. Banks normally set different credit lines to different groups of cardholders. That depends on the personal income, the occupation, and to a large extent, on the creditworthiness of the customer.

Q: What will be the credit line if a customer is a professor and has a good reputation?

(20)

A.The credit line will be lower than usual.

B.The credit line will be higher than usual.

C.The credit line will be as usual.

D.The credit line will be indefinite.

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第9题
听力原文:I'm sorry, I have broken your glasses.(4)A.It doesn't matter.B.Yes, you are.C.Yes

听力原文:I'm sorry, I have broken your glasses.

(4)

A.It doesn't matter.

B.Yes, you are.

C.Yes, you do.

D.You are right.

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第10题
听力原文:M: If a customer lost his draft, will the bank still pay the draft to him?W: The

听力原文:M: If a customer lost his draft, will the bank still pay the draft to him?

W: The drawee bank may investigate the title of the person who holds it. If he has a good title, the draft will be paid.

Q: What will the drawee bank do after being informed of loss of a draft?

(18)

A.The drawee bank will refuse to pay the draft.

B.The drawee bank will issue another draft to the customer.

C.The drawee bank will investigate into the case first.

D.The drawee bank will pay the draft immediately.

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