2. 职称英语
  3. [originaltext]M: Good news! The current price of land we bought last year has i

[originaltext]M: Good news! The current price of land we bought last year has i

游客2025-06-19  11
问题  
M: Good news! The current price of land we bought last year has increased greatly. How about reporting it in the profit and loss account?
W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.
Q: Why can’t they record the gains right now?
M: Hello, can I do anything for you?
W: Yes, I need to change foreign moneys. Could you help me change some Canadian dollars in traveler’s cheques issued by Royal Bank of Canada?
Q: What kind of foreign currencies does the speaker want to exchange?
选项 A、Canadian dollars.
B、British Pounds.
C、U.S. dollars.
D、H.K. dollars.
答案 A
解析 女士回答：我需要兑换一些外币。你可以给我兑换一些加元以存入由加拿大皇家银行发行的旅行支票吗?
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