(2)
A．The objective of financial reporting is to provide information useful for making investment and lending decisions.
B．The financial reporting is useless.
C．The financial reporting can't help people to decide whether they invest on something or not.
D．The financial reporting has no objectives.
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更多“听力原文：The financial reporting i…”相关的问题
第1题
单句理解
听力原文：Interest rate risk refers to the exposure of a bank's financial condition to adverse movements in interest rates.
(1)
A．Bank's financial condition is the cause of interest rate risk.
B．Bank's financial condition has impact on interest rate risk.
C．Interest rate risk occurs when interest rate moves against the bank's financial condition.
D．Interest rate risk occurs when interest rate favours the bank's financial condition.
第2题
听力原文：M: I've learned that financial statements can be presented in different formats.
W: It can be shown in a vertical method or in a horizontal method. It is completely up to the owners of a business to decide on the method of presentation.
Q: In what method are financial statements presented？
(17)
A．Vertical method.
B．Horizontal method.
C．Balance sheet.
D．Both Ａ and Ｂ.
第3题
(6)
A．The financial reporting is to provide information for the investors and lenders only.
B．The main aim of financial reporting is to offer information useful for decision-making.
C．Investment and lending decisions can be made from the financial reporting.
D．Investment and lending decisions can not be made from the financial reporting.
第4题
听力原文：M: How to decide the amount of the loan granted to a banker's customer？
W: The banker will examine the detailed financial statements of the customer before making a decision.
Q: What should a banker do before a loan is made？
(13)
A．To make a decision quickly.
B．To make friends with the customer.
C．To know the position of the customer.
D．To examine the details of the financial statements.
第5题
(3)
A．the income statement
B．the balance sheet
C．the financial statement
D．the statement of cash flow
第6题
W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.
Q: What are they talking about？
(17)
A．The methods of financial statements.
B．The necessity of careful analysis of financial statements
C．The relationship among financial statements.
D．The purpose of financial statements.
第7题
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.
第8题
W: You are right. I find the comparison of financial statements between one year and the next, particularly helpful in understanding a company's performance.
Q: What are they talking about？
(16)
A．The performance of a company.
B．The financial statements.
C．The detailed information.
D．An extensive annual report.
第9题
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.
第10题
(2)
A．Assuming inappropriately large financial risk can cause investors to lose sleep.
B．Financial risk will not cause investors to lose sleep.
C．Seeking to maximize profits appropriately can cause investors to lose sleep.
D．No matter how much they earn, the investors will lose sleep.
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