听力原文:The balance of your account this month is four million eight hundred sixty-seven
(4)
A.USD4,867,359.12
B.USD 4,876 ,359. 02
C.USD 48,760,395.20
D.USD 4,673,359.22
(4)
A.USD4,867,359.12
B.USD 4,876 ,359. 02
C.USD 48,760,395.20
D.USD 4,673,359.22
第1题
听力原文:M: Can you tell me something about a balance sheet?
W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.
Q: Which of the following is not a section of a balance sheet?
(15)
A.Profit and Joss
B.Owner's equity.
C.Liabilities
D.Assets.
第2题
听力原文:M: I'd like to draw two thousand francs on my account, please.
W: I'm sorry, sir. Your account has a balance of 427.20 francs.
Q: How much is left to the account?
(14)
A.2,000 francs.
B.20,000 francs.
C.472 francs.
D.472.20 francs.
第3题
(3)
A.the income statement
B.the balance sheet
C.the financial statement
D.the statement of cash flow
第4题
听力原文: At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.
24. How does the accountant check the equality of the debit and credit entries?
25.What is a trial balance?
26.What is implied if a trial balance does not agree?
(24)
A.By posting all the entries.
B.By preparing a trial balance.
C.By comparing the entries on both sides.
D.By recording all the entries once more.
第5题
听力原文:M: Do you keep the transferred amount in a special account that I can't control?
W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability payments.
Q: How often will the balance be used for tax liability payments?
(20)
A.Every month.
B.Every quarter.
C.Every year.
D.Half a year.
第6题
M: I agree. People like bankcards because they offer greater safety and convenience than personal checks.
Q: What can be inferred from the conversation?
(20)
A.A merchant doesn't know the balance before completing a sale.
B.No security system has yet been devised for personal checks.
C.A personal check is secure at the check stand.
D.The clerk can examine all the bankcards.
第7题
听力原文: It's no secret that throughout history common stock has outperformed most financial instruments. If an investor plans to have an investment for a long period of time, then their portfolio should be comprised mostly of stocks ; however, investors who don't have this kind of time should diversify their portfolios. For this reason, the concept of "asset allocation" was developed. Asset allocation is an investment portfolio technique that aims to balance risk and create diversification by dividing assets among major categories. The underlying principle of asset allocation is that the older a person gets, the less risk he or she should face. After you retire you may have to depend on your savings as your only source of income.
28. Throughout history, what kind of stock has outperformed most financial instruments?
29.What is the purpose of asset allocation?
30.What is the principle underlying the concept of asset allocation?
(28)
A.preferred stock
B.common stock
C.concept stock
D.cynical stock
第8题
听力原文:I won the first prize in the speech contest.
(15)
A.Congratulations.
B.Thank you.
C.Certainly.
第9题
听力原文:How is everything with you, Nancy?
(5)
A.That's all right.
B.I' m going to Shanghai.
C.I'm fine. Thank you.
D.Everything is going well.
第10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, you do.
D.You are right.