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[主观题]

听力原文：The balance in your bank account is 15,000 dollars only, and so this check in the

amount of 20,000 dollars has to be bounced.

(30)

A．The figure on the check exceeds the balance in the bank account, so it's worthless.

B．If you cash the check in the amount of 15;000, we can do that for you.

C．You have plenty of money in your bank account, so we'll cash your check right now.

D．Your check can still be cashed if you deposit another 50,000 dollars now.

提问人：网友lwjjjj 发布时间：2022-01-06

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第1题

听力原文：For most nations, exports and imports are the most important international activi

ty. When nations export more than they import, they are said to have a favorable balance of trade. When they import more than they export, an unfavorable balance of trade exists.

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第2题

听力原文：M: I'd like to check the present balance in my checking account.W: As of today yo

听力原文：M: I'd like to check the present balance in my checking account.

W: As of today you have ＄2356.8 in your account.

How much does the man's account have today？

A．＄2356.8

B．＄2357.8

C．＄2356.9

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第3题

听力原文：M: Can you tell me something about a balance sheet？W: Yes. It is divided into thr

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.

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第4题

听力原文：The balance of your account this month is four million eight hundred sixty-seven

thousand three hundred fifty-nine point zero two US dollars.

(4)

A．USD4,867,359.12

B．USD 4,876 ,359. 02

C．USD 48,760,395.20

D．USD 4,673,359.22

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第5题

听力原文：If a statement that presents a summary of the revenues and expenses of a business

unit for a specific period, what is it called？

(3)

A．the income statement

B．the balance sheet

C．the financial statement

D．the statement of cash flow

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第6题

听力原文：M: I'd like to draw two thousand francs on my account, please.W: I'm sorry, sir.

听力原文：M: I'd like to draw two thousand francs on my account, please.

W: I'm sorry, sir. Your account has a balance of 427.20 francs.

Q: How much is left to the account？

(14)

A．2,000 francs.

B．20,000 francs.

C．472 francs.

D．472.20 francs.

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第7题

听力原文：M: How do you balance work and study at the same time？W: My classes are at night

听力原文：M: How do you balance work and study at the same time？

W: My classes are at night and I work during the day.

Q: What does the woman mean？

(15)

A．She has to work to support herself.

B．Her classes are not difficult.

C．She goes to a full-time school.

D．She takes evening courses.

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第8题

听力原文：The balance in your bank account is 200,000 dollars only and so this check in the

amount of 300,000 dollars has to be returned.

(28)

A．The accountant is to return 300,000 dollars to balance your account.

B．The check has bounced because of insufficient fund in the account.

C．The accountant has checked in for a conference on environmental protection.

D．The check is specially provided to make a balance on your bank account.

点击查看答案

第9题

听力原文：At the end of the total accounting period and after all transactions have been jo

听力原文： At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.

24. How does the accountant check the equality of the debit and credit entries？

25.What is a trial balance？

26.What is implied if a trial balance does not agree？

(24)

A．By posting all the entries.

B．By preparing a trial balance.

C．By comparing the entries on both sides.

D．By recording all the entries once more.

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第10题

听力原文：W: We have several kinds of accounts, Mr. Brown. The best interest rate is for th

e customer club account, but you must maintain a monthly balance or $ 300.

M: That will be fine.

Q: Where did this conversation most probably take place？

(15)

A．At a bookstore.

B．At a bank.

C．At a club.

D．At a grocery store.

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第11题

听力原文：M: Do you keep the transferred amount in a special account that I can't control？W

听力原文：M: Do you keep the transferred amount in a special account that I can't control？

W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability payments.

Q: How often will the balance be used for tax liability payments？

(20)

A．Every month.

B．Every quarter.

C．Every year.

D．Half a year.

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