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听力原文:M: There are several reasons why careful analysis of financial statements is nece

ssary. What are they?

W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.

Q: What are they talking about?

(17)

A.The methods of financial statements.

B.The necessity of careful analysis of financial statements

C.The relationship among financial statements.

D.The purpose of financial statements.

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听力原文:How is everything with you, Nancy?(5)A.That's all right.B.I' m going to Shanghai.

听力原文:How is everything with you, Nancy?

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A.That's all right.

B.I' m going to Shanghai.

C.I'm fine. Thank you.

D.Everything is going well.

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第2题
听力原文:I'm sorry, I have broken your glasses.(4)A.It doesn't matter.B.Yes, you are.C.Yes

听力原文:I'm sorry, I have broken your glasses.

(4)

A.It doesn't matter.

B.Yes, you are.

C.Yes, you do.

D.You are right.

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第3题
听力原文:M: I'd like to draw two thousand francs on my account, please.W: I'm sorry, sir.

听力原文:M: I'd like to draw two thousand francs on my account, please.

W: I'm sorry, sir. Your account has a balance of 427.20 francs.

Q: How much is left to the account?

(14)

A.2,000 francs.

B.20,000 francs.

C.472 francs.

D.472.20 francs.

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第4题
听力原文:M: Do you know some forms of bank advances?W: There are three forms: overdrafts,

听力原文:M: Do you know some forms of bank advances?

W: There are three forms: overdrafts, personal loans and mortgages.

Q: Which of the following is not a form. of bank advances?

(13)

A.Overdrafts.

B.Mortgages.

C.Personal loans.

D.Letter of credit.

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第5题
听力原文:M: What about the interest rate?W: Well, the discount rate is given in accordance

听力原文:M: What about the interest rate?

W: Well, the discount rate is given in accordance with the terms of the bill, time of discount, the amount, the reputation of the drawee and the drawer.

Q: What are they talking about?

(14)

A.The interest rate of savings account.

B.The discounting rate for drafts.

C.The rediscounting rate.

D.The interest rate for loans.

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第6题
听力原文:W: Will my deposit earn any interest?M: Certainly. Interest rate on savings accou

听力原文:W: Will my deposit earn any interest?

M: Certainly. Interest rate on savings accounts at the moment is 3%. If you opened a current account money, you wouldn't earn any interest.

Q: What would the interest rate be if the woman opened a current account?

(14)

A.3%.

B.5%.

C.11%.

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第7题
听力原文:M: Could you tell me what specific document you will provide?W: Together with the

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W: Together with the draft, we'll also send you a complete set of bills of lading, an invoice, an export license, an insurance policy, a certificate of origin, and a certificate of inspection.

Q: What document the woman did not mention?

(14)

A.Bills of lading.

B.Consular invoice.

C.Insurance policy.

D.Certificate of origin.

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第8题
听力原文:M: How many science courses did you have in high school?W: I had only one year of

听力原文:M: How many science courses did you have in high school?

W: I had only one year of biology and chemistry. I wish I'd had more. I'm interested in physics, to be frank.

Q: How many science courses did the woman take in high school?

(17)

A.One course.

B.Two courses.

C.Three courses.

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第9题
听力原文:M: We have agreed on the terms of payment. Is it possible to effect shipment in A
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W: I'm afraid not. Mid September, I think.

Q: When is the earliest possible time of shipment?

(13)

A.July.

B.August.

C.September.

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第10题
听力原文:M: If a bank has inadequate liquidity, what would happen?W: In this case, it cann

听力原文:M: If a bank has inadequate liquidity, what would happen?

W: In this case, it cannot obtain sufficient funds, either by increasing liabilities or by converting assets promptly. Thus, insufficient liquidity can lead to the insolvency of a bank.

Q: What would lead to a bank's insolvency?

(14)

A.Adequate liquidity.

B.Insufficient liquidity.

C.Increasing liabilities.

D.Converting assets.

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