请问中级审计师考试时间和本科从事4年的含义？

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.

听力原文：M: Ms. Smith, this is Bank of China, Shanghai Branch, I would like to tell you that your draft has been duly collected. Payment will be made upon your surrendering to us the relative Provisional Receipt for Collection.

W: Oh, really. I just badly want some Chinese money. It comes quite in time. Thank you very much indeed.

Q: What is informed to Ms. Smith?

(17)

A．The payments of her draft.

B．The collection of her draft.

C．The exchange of some dollars.

D．The opening of her account.

单句理解

听力原文：These time deposits earn higher interest rates, which may be fixed or floating, but no withdrawals are allowed until the term has ended.

(1)

A．Sometimes the interest rates on time deposits are not fixed.

B．People can draw these deposits at any time.

C．The interest rates on time deposits are fixed.

D．The interest rates on time deposits are floating.