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

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?