听力原文:W: Hello, sir. What can I do for you?
M: Hi, I have this cassette player here. I bought it about six months ago. And it just ruined four of my favorite jazz cassettes, not including other kinds.
W: Oh dear, I'm sorry.
M: So I wanted you to fix it. I'm sure it will be no problem, right?
W: Your sales slip, please?
M: Yeah, here it is.
W: I'm sorry, sir. Your warranty's expired.
M: Well, it ran out ten days ago, but I'm sure that you'll...you'll...fix the machine for free, because the machine was obviously defective when I bought it. I...
W: I'm sorry, sir. Your warranty has run out. There's nothing I can do:
M: No. No, look. No. I didn't drop it off a building or anything. I mean, what difference can ten days make? I mean you... you can.
W: Sir, I'm sorry, we have the six -month rule for a reason. We can't...
M: Well, but you can bend the rule a little bit.
W: Make an exception for you. Then we'll have to make an exception for everybody. You could say it's only a month, it's only two months.
M: I just lost twenty dollars worth of tapes.
W: Sir, I'm sorry, it's too late.
M: Paying for this is adding insult to injury. I mean, surely you're going to make good on this cassette player. It's...it's...it's a good cassette player, but it's just defective. I mean, I can't pay for this.
W: Well, sir, I'm tarry, you should have brought it in earlier.
M: But surely you won't hold me to ten days on this.
W: Sir, the rules are the rules. I'm sorry, hut there's nothing I can do.
(23)
A. The cassette player
B. The sales slip.
C. Worth of tapes.
D. Warranty's expired.
B注册会计师是Y公司2006年度会计报表审计的外勤审计负责人,在审计过程中,需对负责销货业务审计的助理人员提出的相关问题予以解答,并对其编制的有关审计工作底稿进行复核。请代为作出正确的专业判断。
注册会计师B审计Y公司的营业收入时,通过对2006年12月31日为截止日实施主营业务截止性测试发现:Y公司与M国代理商签订500万元产品代理协议,协议约定Y公司采用CIF(到岸价)方式销售。2006年12月28日开出销售发票,12月29日货物发出装运离港,次年1月20日货物抵达M国并验收合格,1月25日对方付款,26日该款项到账。注册会计师B应检查营业收入的正确截止日期应为()。
A. 2006年12月28日
B. 2007年1月20日
C. 2007年1月25日
D. 2007年1月26日