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  0
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: Oh, my God! Jessica. It’s five p. m. now. Tomorrow is Saturday. The credit will expire on Sunday. Weekend is non-business day. We cannot make it today. What shall we do?
W: Don’t worry. Banks will accept presentation on the following business day.
Q: When will the bank deal with the credit if the expiry date of a credit fails on a non-business day?
选项 A、On every business day.
B、On Tuesday.
C、On Wednesday.
D、On the following business day.
答案 D
解析 根据女士的回答，贷款在假期期间到期时，银行将在下一个工作日办理。
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