题目内容
（请给出正确答案）
[主观题]
听力原文：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？
(16)
A．Because of the prudence concept.
B．Because of the materiality concept.
C．Because of the matching principle.
D．Because of the Dual Aspects Concept.
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