题目内容

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.
Because of the materiality concept.
C. Because of the matching principle.
D. Because of the Dual Aspects Concept.

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A．T-bills are safer than CDs.B．T-bills are easy to trade.C．CDs have greater liquidity

A. T-bills are safer than CDs.
B. T-bills are easy to trade.
CDs have greater liquidity than T-bills.
D. CDs are safe because the FDIC guarantees their investments.

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听力原文：M: The depositors can earn interest on demand deposits, is that right？
W: Yes, but the rate of interest on demand deposits is generally well below the bank's base rate.
Q: What does the woman imply？
(15)

A. The bank's base rate is fixed.
B. The rate on demand deposits is low.
C. The rate on demand deposits is high.
D. The bank's base rate is floating.

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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. People are encouraged to borrow more money if the discount rate is raised.
D. People are discouraged to borrow less money with a lower discount rate.

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W: There are three major benefits : ease of check clearance, electronic fund transfer and ability to borrow from the Fed.
Q: Which of the following is not mentioned by the woman？
(14)

A. Interbank lending.
B. Cheek clearance.
C. Electronic fund transfer.
D. Borrowing ability.

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A. Because of the prudence concept. Because of the materiality concept. C. Because of the matching principle. D. Because of the Dual Aspects Concept.

A．T-bills are safer than CDs.B．T-bills are easy to trade.C．CDs have greater liquidity

听力原文：M: The depositors can earn interest on demand deposits, is that right？W: Yes, but the rate of interest on demand deposits is generally well below the bank's base rate.Q: What does the woman imply？(15)

听力原文：When the Fed wishes to encourage business activity, it may lower the discount rate to boost borrowing.(5)

W: There are three major benefits : ease of check clearance, electronic fund transfer and ability to borrow from the Fed.Q: Which of the following is not mentioned by the woman？(14)

A. Because of the prudence concept.
Because of the materiality concept.
C. Because of the matching principle.
D. Because of the Dual Aspects Concept.

听力原文：M: The depositors can earn interest on demand deposits, is that right？
W: Yes, but the rate of interest on demand deposits is generally well below the bank's base rate.
Q: What does the woman imply？
(15)

听力原文：When the Fed wishes to encourage business activity, it may lower the discount rate to boost borrowing.
(5)

W: There are three major benefits : ease of check clearance, electronic fund transfer and ability to borrow from the Fed.
Q: Which of the following is not mentioned by the woman？
(14)