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问题：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 val...
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问题：听力原文：W: Why is the bill of lading so important?M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.Q: Which is one of the functions of a bil...
问题：Bank supervisors think ______ most important.A．capitalB．financial interestC．shareholdersD．capital minimum...
问题：听力原文：When the Fed wishes to encourage business activity, it may lower the discount rate to boost borrowing.(5)A．People are discouraged to do business with a lower discount rate.B．People are encouraged to borrow more money if the discount rate is lowered.C...
问题：听力原文：M: The rate on a personal loan is fixed according to the base rate at the time when the loan is made.W: But it is always higher than the base rate, isn't it?Q: What is determined when a personal loan is made?(14)A．Rate on the personal loan.B．Base rat...
问题：Money market securities are ______.A．essentially issued by governments, financial institutions, and large corporationsB．very liquid and earns high returnC．denominated in small sums so that individual investors can deal in themD．purchased by individual inv...
问题：听力原文：Although the said company is a sun-rising firm, its accounting management should be improved before the loan is extended to it.(9)A．The company is a sun-rising firm so it is worthwhile to extend the loan.B．The company has some accounting problems, so...
问题：Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank...
问题：What is the short-coming of the concept?A．The accountant has to restate the assets and liabilities on the balance sheet.B．It is difficult to compare the balance sheets of different companies.C．The balance sheet can not reflect the precise worth of the ass...
问题：What is the stable-monetary-unit concept?A．It is the prime means of measuring assets.B．It is the common denominator in business transactions.C．It is an orderly basis for handling account balances to produce the financial statements.D．It is monetary terms ...
问题：Before a bank issues a bond for the exporter, the issuer and the applicant should have some kind of agreement in ______ form.A．verbalB．written.C．bondD．L/C...
问题：According to the passage, which of the following statements is correct?A．A "revocable credit" may be cancelled at any time.B．The credits are usually in favor of the exporter.C．An "irrevocable credit" may not be amended.D．The credits are usually in favor o...
问题：By what means does a business measure the worth of assets and liabilities?A．The monetary unit.B．Dollar.C．The value of the monetary unit.D．The sum of all the individual amounts added together....
问题：听力原文：Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller.(10)A．Banks may guarantee the buyer or the seller in documentary collection.B．Banks act as agents without responsibility of guarante...
问题：What does an asset mean on the balance sheet?A．It means all the assets recorded in a period of time.B．It means the sum of all the individual asset amounts added over time.C．It means the individual dollar amount.D．It means accounting information expressed ...
问题：单句理解听力原文：For one full year when the full principal plus interest is paid together, compound interest and simple interest yield the same dollar amount.(1)A．If the time period of the loan is one year, the simple interest and compound interest are the same.B...
问题：Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed...
问题：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 pa...
问题：Why does the exporter usually insist on the buyer establishing a credit in his favor before shipment is unloaded?A．To collect the proceeds.B．To draw drafts.C．To revoke the contract.D．To reduce the possible risk....
问题：A revolving credit commitment gives the borrower assurances of the availability of funds over unexpected period of tight credit in future years.A．RightB．WrongC．Doesn't say...
