听力原文:When the drawer and drawee of a bill are the same person, the holder may treat the instrument either as a bill of exchange or as a promissory note.
(6)
A.If both the drawer and drawee of an instrument are the same person, the instrument may be treated as a promissory note.
B.In any case, the holder can treat the instrument as a bill of exchange or a promissory note.
C.If both the drawer and drawee of an instrument are the same person, the instrument can only he treated as a promissory note.
D.When the drawer and drawee of a bill are the same person, the holder may treat the instrument neither as a bill of exchange nor as a promissory note.
第1题:
听力原文:The holder of credit card can buy goods against the card at any shop that has joined the scheme without cash.
(9)
A.The credit card can be used at any shop without paying cash.
B.The credit card can he used at any appointed shop together with cash.
C.The credit card can be used at any appointed shop without paying cash.
D.The credit card can be used to withdraw any amount of cash.
第2题:
听力原文:The rate of interest on savings accounts is usually a little lower than that on deposit accounts.
(5)
A.There is a higher rate of interest on deposit account.
B.There is a higher rate of interest on savings account.
C.The rate of interest on deposit accounts is always much higher than that on savings accounts.
D.The rate of interest on deposit accounts is usually much lower than that on savings accounts.
第3题:
______ are essentially involved to a cheque.
A.Drawer, drawee, and payer
B.Holder, drawer, and payer
C.Payee, drawer, and drawee
D.Payee, drawee, and holder
第4题:
听力原文:A bank or insurance company issues a document to guarantee that exporter will supply the goods or services as the required standard.
(4)
A.A bank or insurance company issues an advance payment bond.
B.A bank or insurance company issues a tender bond.
C.A bank or insurance company issues a maintenance bond.
D.A bank or insurance company issues a performance bond.
第5题:
听力原文:The tax return does not show accrued income.
(8)
A.The tax return is not shown in the income.
B.The income is not accurate in taxation.
C.The tax should be returned according to the income.
D.The tax return is not in accordance with the income that should be taxed.
第6题:
短文理解
听力原文: Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th( say Wednesday) , the purchased US dollars will value on October 12th.
21. What does spot transaction mean?
22.When are the spot transaction settled?
23.What's the value date for purchase of $ 5,000.00 US dollars in the passage?
(21)
A.It means that at any time you can buy currency of one country for another currency.
B.It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.
C.It means that any kind of currency can be bought at any time for another currency.
D.It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.