题目内容

Section A
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and the questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices A , B, C, and D.
听力原文:W: Why do you shop at Sun Market?
M: Because it is less expensive.
Q: What can we learn from the two speakers?
(1)

A. The woman has a lot of money.
B. The woman often goes to Sun Market.
C. The man often goes to Sun Market.
D. Sun Market is very expensive.

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若“银行存款余额调节表”中调节持的余额相等,则相等的调节后余额为()

A. 企业可以动用的银行存款实有数
B. 银行应据以调账的余额
C. 企业应据以调账的余额
D. 总账工作量不能简化

银行汇票存款、银行本票存款和商业汇票存款,均必需通过“其他货币资金”账户核算。()

A. 正确
B. 错误

由于账户记录可能存在些不能由试算平衡表来表现的错误,所以需要对一切会计记录进行日常或定期的复核,以保证账面记录的正确性。()

A. 正确
B. 错误

复式记账以“资产=负责+所有者权益”这一会计等式为理论依据,使得每个账户都保持平衡关系。()

A. 正确
B. 错误

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