[金融英语考试密押资料]现代金融业务(综合)模拟13
39页1、金融英语考试密押资料现代金融业务(综合)模拟13金融英语考试密押资料现代金融业务(综合)模拟13现代金融业务(综合)模拟13Part One ListeningSection One Directions: In this section ,you will hear ten short statements. Each statement will be spoken only once. After each statement, there will be a pause. During the pause, you must read the four suggested answers marked A, B, C and D, and decide which is the best answer. Then mark the corresponding letter on the ANSWER SHEET with a single line through the center. (如需获取本MP3听力录音请搜索标题名) 1.A.The check is out of
2、date.B.The check is post-dated.C.The check is in too large amount.D.The check is a crossed one.答案:B解析This check is dated tomorrow. We have to charge you some money if you want to cash it today.根据录音,支票要明天才到期,所以应是post-dated。2.A.The cost principle states that assets and services that are acquired should be recorded at their current price.B.The cost principle states that assets and services that are acquired should be recorded at their actual historical cost.C.The Reliability Principle states that a
3、ssets and services that are acquired should be recorded at their current cost.D.The Reliability Principle states that assets and services that are acquired should be recorded at their actual historical cost.答案:B解析The cost principle states that assets and services that are acquired should be recorded at their actual cost.录音单句意思为“成本原则认为所购资产和服务应以它们的实际成本记录”。3.A.The collecting bank is the bank at the sellers country.B.The collecting bank acts only as an agent for the remitting bank.C.The collecting b
4、ank knows the buyer very well.D.The collecting bank noticed that the draft and the documents were received.答案:B解析Acting as an agent for the remitting bank, the collecting bank notifies the buyer upon the receipt of the draft and the documents.录音单句意思为“作为汇人行的代理人,托收银行一收到汇票和单据就必须通知进口商”,所以选项B意思最为接近。4.A.The relationship between the drawee and collecting bank will be taken into consideration first of all.B.The remitting bankers instructions will be paid much more attention.C.The remitting bankers instr
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