A、How to present the bill for payment. B、The presentation of bills for payment. C、The solution to the injured drawer. D、The paym

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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: What will happen if a draft is not presented for payment when due?
W: If this is the case, all the signatories on the bill will be discharged except the acceptor.
Q: What are the two people mainly talking about?

选项 A、How to present the bill for payment.
B、The presentation of bills for payment.
C、The solution to the injured drawer.
D、The payment of the cheque.

答案B

解析 对话谈论的是汇票到期未付款的问题,女士的回答是,除了汇票承兑人,其他所有背书人都没有责任。因此他们在讨论汇票的偿还问题。
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