CIA的考试语种是什么？

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.

对话理解

听力原文：W: Why should the money be deposited within such a short time?

M: To avoid problems arising from fluctuations of exchange rate and to prevent possible fraud or overdrawing.

Q: Why should the money be deposited within such a short time?

(11)

A．In order to avoid problems arising from fluctuations of exchange rate.

B．In order to get more money.

C．In order to use the money as soon as possible.

D．In order to overdraw the money.

听力原文： A bill of exchange is a negotiable security signed and dated by the issuer ( the drawer). It contains an unconditional order or instruction for the debtor ( the drawee) to pay a fixed sum of money to a certain person or to his order upon maturity. If the debtor agrees to this, he accepts the bill of exchange by signing it. Its form, content and legal consequences are regulated by law. A promissory note only differs from a bill of exchange in that it is issued in the form. of a promise of payment made by the debtor instead of a payment order or instruction by the creditor.

28. Who signs and dates a bill of exchange?

29.What is a bill of exchange?

30.Which of the followings regulates the form, content and legal consequences of the bill of exchange?

(28)

A．The drawer.

B．The drawee.

C．The debtor.

D．The payee.