题目内容
《会计档案管理办法》规定的会计档案保管期限为最低保管期限。()
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听力原文：W: Oh, Larry, I have been meaning to talk to you.
M: Hi, Jane. What's up？
W: I have this great job lined up to manage the clothing store at the mall.
M: So what's the problem？
W: Well, one of the professors in my department just told me about a summer internship program that's available. She thinks I might be able to intern in the office of the Way Fare Hotel here in town.
M: That sounds like a great opportunity too. Why not take advantage of it？
W: I'd love to. Especially since I'm studying hotel management. It would be a great way to get some practical experience in my field.
M: And you never know, it might lead to something with them after graduation. They are one of the biggest hotel chains in the area.
W: You're right. But the drawback is l wouldn't be making nearly as much money as I would be working in the clothing store, not to mention the discount I could get on clothes there.
M: How much is the internship paid？
W: They pay their internship a small stipend and give them free room and board for the summer.
M: Well, if I were you, I would take the internship anyway. You could always get a job during the school year next year to make a few extra bucks.
(23)
会计科目仅仅是名称而已，若要体现会计要素的增减变化及变化后的结果则要借助于账户。()
会计核算以人民币为记账本位币。业务收支以外币为主的企业，也可以选择某种外币作为记账本位币，但编报的财务会计报告应当折合为人民币反映。()
听力原文：W: Exercise, exercise, exercise, we hear so much about it these days that even the experts can't agree on which exercises are best. Now some doctors are strongly encouraging arm exercises.
M: Arm exercises？ Is that because our arms are too fat or flabby？
W: Actually, that's not the main reason. They say that arm exercises are an ideal way to become physically fit.
M: But don't arm exercises raise your blood pressure？
W: That they do. But the article I read mentioned ways to compensate for that.
M: How？
W: By adding leg exercise so the arms don't do all the work. Arm exercises alone aren't enough to increase metabolism before fatigue sets in. The more of a body that involves in the exercise, the better.
W: Sounds right to me.
M: So, what exercises do the experts recommend？
W: They mentioned quite a few. But some of the more popular ones are cycling with special bicycles that make you use both your arms and legs, and walking vigorously while wearing arms weights.
M: I must try that. I like to walk a lot.
(20)
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