2. 外语
  3. A、Accounting basis. B、Cash basis accounting. C、Accounting control. D、The chart of accounts of a bank. C对话谈论的是内部会计控制的问题，根据女士的话"a

A、Accounting basis. B、Cash basis accounting. C、Accounting control. D、The chart of accounts of a bank. C对话谈论的是内部会计控制的问题，根据女士的话"a

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问题  
M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest?
W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and sometimes you will suffer losses.
Q: What does the woman mean?
M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.
W: Yes. Accounting controls are important elements of a bank’s internal control system, the soundness of which is vital for bank’s survival.
Q: What are the important elements of a bank’s internal control system?
选项 A、Accounting basis.
B、Cash basis accounting.
C、Accounting control.
D、The chart of accounts of a bank.
答案C
解析 对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank’s internal control system", 可知答案为C选项。
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