In this section, you will hear several passages. Listen to the passages carefully and then answer the questions that follow.

What is the purpose of this talk

A. To encourage people to participate in a club activity.
B. To introduce a new kind of bicycle.
C. To inform beginning cyclists about New Jersey’s traffic laws.
D. To warn tourists about bicycling on the roadways.

最基本最主要的一种账户分类方法是( )。

A．按账户的用途和结构分类

B．按账户所提供会计核算指标的详细程度分类

C．按账户所反映的经济内容分类

D．按账户与会计报表的关系分类