题目内容

听力原文：M: Would you tell me about the main contents of the document？
W: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.
Q: What may be the name of the document？
(19)

A. Collection Order.
Bill of Lading.
C. Letter of Credit.
D. Certificate of Origin.

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W: The information must be relevant, reliable, and comparable.
Q: What is the primary objective of financial reporting？
(15)

A. To make investment.
B. To record data.
C. To provide useful information.
D. To understand some basic accounting principles.

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In open-account basis the importer and exporter have established a successful working relationship.

A. Right
B. Wrong
C. Doesn't say

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According to the passage, retailers launched pop-up stores to______.

A. offer shoppers new and exiting experiences
B. cut down the extra expense of running stores
C. attract customers with destructive discounting
D. let customers learn about their products online

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A．borrowingB．sellingC．buyingD．investing

A. borrowing
B. selling
C. buying
D. investing

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听力原文：M: Would you tell me about the main contents of the document？W: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.Q: What may be the name of the document？(19)

A. Collection Order. Bill of Lading. C. Letter of Credit. D. Certificate of Origin.

W: The information must be relevant, reliable, and comparable.Q: What is the primary objective of financial reporting？(15)

In open-account basis the importer and exporter have established a successful working relationship.

According to the passage, retailers launched pop-up stores to______.

A．borrowingB．sellingC．buyingD．investing

A. Collection Order.
Bill of Lading.
C. Letter of Credit.
D. Certificate of Origin.

W: The information must be relevant, reliable, and comparable.
Q: What is the primary objective of financial reporting？
(15)