[語言類考試復(fù)習(xí)資料大全]現(xiàn)代金融業(yè)務(wù)(綜合)模擬(暫無語音只提供參考11

1、書山有路勤為徑，學(xué)海無涯苦作舟。祝愿天下莘莘學(xué)子：學(xué)業(yè)有成，金榜題名！語言類考試復(fù)習(xí)資料大全現(xiàn)代金融業(yè)務(wù)(綜合)模擬(暫無語音，只提供參考11現(xiàn)代金融業(yè)務(wù)(綜合)模擬(暫無語音，只提供參考11Part One ListeningSection OneDirections: 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 mu

2、st read the four suggested answers marked A, B, C and D, and decide which is the best answer. 1.A.Sometimes the interest rates on time deposits are not fixed.B.People can draw these deposits at any time.C.The interest rates on time deposits are fixed.D.The interest rates on time deposits are floatin

3、g.答案:A解析 These time deposits earn higher interest rates, which may be fixed or floating, but no withdrawals are allowed until the term has ended. 單句意思為定期存款會獲得一個固定的或浮動的更高利率，但如果不到期則不允許取款。只有A項意思正確。 2.A.The objective of financial reporting is to provide information useful for making investment and lendi

4、ng decisions.B.The financial reporting is useless.C.The financial reporting cant help people to decide whether they invest on something or not.D.The financial reporting has no objectives.答案:A解析 The financial reporting is used to provide information useful for making investment and lending decision.

5、單句的意思為財務(wù)報告被用來為投資及借貸決策提供有用信息。 3.A.Some borrowers are engaged in undesirable activities which are considered immoral.B.Some lenders are engaged in undesirable activities which are considered immoral.C.Most borrowers dont engage in activities that are undesirable or immoral.D.Most lenders dont engage i

6、n activities that are undesirable or immoral.答案:A解析 From the lenders viewpoint, moral hazard is the risk in financial markets that some borrowers may engage in activities that are undesirable or immoral. 單句意思為貸方認為一些借方可能會從事不合需要或不道德的活動而造成金融市場的道德風(fēng)險。B、D項錯誤，C項沒有明確指出。 4.A.An irrevocable L/C can not be com

7、mitted to amendment.B.An irrevocable L/C can not be cancelled without permission.C.An irrevocable L/C can not be cancelled or amended.D.Neither cancellation nor amendment without permission can be made to the irrevocable L/C.答案:D解析 If a letter of credit is issued irrevocably, it cant be canceled nor

8、 amended without permission. 單句意思為如果信用證是不可撤銷的，那就表示未 單句意思為“如果信用證是不可撤銷的，那就表示未經(jīng)允許信用證是不可以取消或是修改的?！?5.A.The paying bank sends the check to the remitting bank for repayment.B.The remitting bank sends the check to the paying bank for repayment.C.The collecting bank sends the check to the remitting bank for

9、 repayment.D.The remitting bank sends the check to the collecting bank for repayment.答案:A解析The encashing bank forwards the cheque to the drawerS bank for payment and reimbursement 單句意思為“兌現(xiàn)銀行開出支票給出票幾銀行以獲得償款?！眱冬F(xiàn)銀行指的就是付款銀行，而出票銀行指的是托收銀行。 6.A.The shareholders are the owners of limited companies.B.Shareho

10、lders deposit their money in the limited companies.C.The shareholders can sell shares of limited companies to the public.D.Shareholders of limited companies are able to make profits continuously.答案:A解析The owllers of limited companies are people who have bought shares in the Company 單句意思為“有限公司的擁有者是那些

11、購買公司股份的份額”。 7.A.A forward transaction is done on a future date.B.A forward purchase is to buy foreign currency in future.C.A forward purchase is to buy a foreign currency with settlement on a future date.D.A forward transaction is to buy a foreign currency on future date.答案:C解析In foreign exchange tr

12、ansactions，a forward purchase is an undertaking to buy a partieular amount of foreign currency for delivery and settlement of a future date 單句意思為“在外匯交易中，遠期交易就是購入一定量的外幣準備在未來某一日期交付和結(jié)算。” 8.A.Banks make money in foreign exchange business because of profit margin.B.Banks make money from the price spread

13、in the foreign exchange market.C.Banks make money in foreign exchange business on profit as well as on volume.D.Banks make money in foreign exchange business because of the great volume.答案:D解析 Banks make money in the foreign exchange dealings not on profit margin but on volume 單句意思為“銀行在外匯交易中掙錢不是來自于邊

14、際利潤而是來自于交易量。” 9.A.The company is a sun-rising firm so it is worthwhile to extend the loan.B.The company has some accounting problems, some improvement is needed.C.The company is short of funds because it is sun-rising.D.The company has some accounting problems because it is sun-rising.答案:B解析 Althoug

15、h the said company is a sun riSing firmits accounting management should be improved before the lcan is extended to it 單句意思為“盡管我們談及的企業(yè)是成長性企業(yè)，但是在我們貸款給對方之前，它應(yīng)該要完善它的財務(wù)會計管理?！?10.A.A currency swap is a better way to convert the long-term transaction into a spot transaction.B.A currency swap makes long-ter

16、m transaction exposure to exchange rate fluctuations.C.A currency swap is a better way to reduce the risks of the long-term transactions owing to the exchange rate fluctuations.D.A currency swap can in no way reduce the risk of exchange rate fluctuations.答案:C解析 A currency swap is a second technique

17、for hedging long term transaction exposure to exchange rate fluctuations 單句意思為“外匯浮動對遠期交易有一定影響外匯互換可以降低這一風(fēng)險。” Section TwoDirections: In this section, you will hear ten short conversations. At the end of each conversation, a question will be asked about what was said. The conversation and question will

18、 be spoken only once. During the pause, you must read the four choices marked A, B, C, D, and decide which is the best answer. 1.A.Interest rate of a foreign currency is much higher.B.There are risks of losing money sometimes to open a foreign currency account.C.Foreign currencies exchange rates are

19、 relatively stable.D.It is advisable to open a foreign currency account.答案:B解析 M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest? W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and some

20、times you will suffer losses. Q: What does the woman mean? 男士是想開一個外匯賬戶，但女士提醒男士說外匯匯率會有波動，所以有時會 suffer losses。 2.A.That she needs $200 to open an account.B.That savings accounts earn low interest.C.That she should not open an account.D.That $ 2,000 will earn reasonable interest.答案:D解析 M: All you need

21、to open a savings account is $20. But in order to earn reasonable interest you should maintain a balance of at least $ 2,000. W: I only have $ 200 but Ill open an account anyway. Q: What information does the man give the woman? 男士說開定期賬戶只需要二十美元，但是對方若想earn reasonable interest, 那賬戶里至少需要兩千美元的余額，由此可推出選項D

22、為正確項。 3.A.Overdrafts.B.Mortgages.C.Personal loans.D.Letter of credit.答案:D解析 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? 對話中明確指出銀行預(yù)付款有三種形式：透支，抵押和個人貸款，D項信用證沒有提及。 4.A.The intere

23、st rate of savings account.B.The discounting rate for drafts.C.The rediscounting rate.D.The interest rate for loans.答案:B解析 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

24、 drawer. Q: What are they talking about? 根據(jù)女士的回答，貼現(xiàn)率是根據(jù)單據(jù)的款項、貼現(xiàn)的時間和數(shù)額及出票人和收票人的信譽來定的，由此可知他們談?wù)摰氖菂R票的貼現(xiàn)率。 5.A.Accounting basis.B.Cash basis accounting.C.Accounting control.D.The chart of accounts of a bank.答案:C解析 M: Accounting controls refer to plans, procedures and records required for safeguarding ass

25、ets and producing reliable financial accounts. W: Yes. Accounting controls are important elements of a banks internal control system, the soundness of which is vital for banks survival. Q: What are the important elements of a banks internal control system? 對話談?wù)摰氖莾?nèi)部會計控制的問題，根據(jù)女士的話accounting controls a

26、re important elements of a banks internal control system, 可知答案為C選項。 6.A.Returning the cheque.B.Drawing the cheque in ink.C.Drawing the cheque in lead-pencil.D.Going to the paying bank.答案:B解析 M: I dont know why the man there said he couldnt pay my cheque. W: Let me see. Yes. You draw your cheque in l

27、ead-pencil. It is not recognized in the bank. You should draw it in ink. Q: What is the womans suggestion? 男士對他的薪金支票不能兌現(xiàn)感到不解，女士發(fā)現(xiàn)他是用鉛筆開的支票，所以女士建議男士draw it in ink。 7.A.The payments of her draft.B.The collection of her draft.C.The exchange of some dollars.D.The opening of her account.答案:B解析 M: Ms. Smi

28、th, this is Bank of China, Shanghai Branch, I would like to tell you that your draft has been duly collected. Payment will be made upon your surrendering to us the relative Provisional Receipt for Collection. W: Oh, really. I just badly want some Chinese money. It comes quite in time. Thank you very

29、 much indeed. Q: What is informed to Ms. Smith? 男士通知女士說她的匯票已按時托收了。 8.A.Standard Chartered Bank, London is one of our correspondent banks.B.We can advise this L/C through Standard Chartered Bank, London.C.We will send the advice of the L/C directly to the beneficiary.D.Another bank will be chosen as

30、the advising bank of this L/C.答案:D解析 M: We havent set up correspondent relations with Standard Chartered Bank, London. W: Then we shall try to find another bank to have our letter or credit advised. Q: What do we learn from the conversation? 男士說到他們和倫敦的渣打銀行沒有建立業(yè)務(wù)關(guān)系，女士則說到we shall try to find another b

31、ank to have our letter or credit advised,故選項D正確。 9.A.Counter No.12.B.Counter No.6.C.Counter No.15.D.Counter No.16.答案:D解析 M: Would you please tell me where I can change the RMB Yuan back into US dollars? W: OK, just go to the Counter No. 16. They will do this for you. Q: Which counter can offer the s

32、ervice of reconversion for the customer? 男士是想將人民幣兌換美元，女士則告之去Counter No.16。 10.A.A savings account.B.A fixed account.C.A check account.D.An automatic transfer account.答案:D解析 M: Can I make arrangements to open an automatic transfer account for my income tax payments? W: Yes, of course. But you need to

33、 indicate what the regular and special transfers should be and we will automatically debit your account for them each month. Q: What kind of account does the customer want to open? 根據(jù)男士的話，他是想open an automatic transfer account，即開一個自動轉(zhuǎn)賬賬戶。 Section ThreeDirections: In this section, you will hear three

34、short passages. At the end of each passage, you will hear some questions. The passages and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.Passage One 1.A.It allows you to use a cheque book.B.It earns inter

35、est for you.C.The bank will charge you for this account.D.No charges will be paid if it remains in credit.答案:BThere are two main types of bank account in the UK: currency accounts and deposit accounts. A current account allows you to use a cheque book, but your money doesnt earn interest. There are

36、bank charges for current accounts, but if your account remains in credit you need pay no charges at all. You must keep a certain amount in credit in your current to avoid charges. This amount changes from time to time. A deposit account earns interest, but it doesnt allow you to use a cheque book. T

37、he rate of interest fluctuates. For example, in one year it dropped from 11% to 3%. You can withdraw money from a deposit account by giving notice to a hank. This notice is usually seven days. A current account is a convenient and safe method of handling money. It is also called a cheque account. Yo

38、ur salary can go straight into your current account, and these clays more and more people are paid by direct credit instead of in cash. Direct credit means that your employer, or anyone else who wishes to pay you money, can pay the money straight out of their account into yours. Which of the followi

39、ng statements is NOT true about a current account? 錄音原文提到A current account allows you to use a cheque book, but your money doesnt earn interest. 活期存款賬戶允許使用支票，但是沒有利息。 2.A.11%.B.3%.C.7%.D.It fluctuates.答案:D解析 What is the rate of interest for a deposit account? 錄音原文提到A deposit account.The rate of inter

40、est fluctuates. 定期存款賬戶有利息，但不能使用支票，同時其利率浮動。 3.A.A safe and convenient way of handling money.B.People are paid in cash.C.Your salary goes straight into your account.D.Your money is paid straight into your account from others答案:D解析 What is direct credit? 錄音原文提到Direct credit means that.their account int

41、o yours. 直貸意味著你的老板或者其他任何想付你款的人可以直接通過他們的賬戶將錢轉(zhuǎn)入你的賬戶。 Passage Two 1.A.A plastic card.B.A plastic card used by cardholder to purchase goods or services, or withdraw cash.C.Something used to purchase goods or services, or withdraw cash.D.A machine can be used to withdraw cash.答案:B解析A debit card is a plas

42、tic card enabling the cardholder to purchase goods or services, or withdraw cash, the cost of which is immediately charged to his or her bank account. Debit cards are used to activate POS terminals in supermarkets, gas stations and stores. Together with credit cards, they are commonly referred to si

43、mply as bank cards. Debit cards are widely used to pay for goods and services. They are used in conjunction with a current bank account. The amount of the purchase is immediately debited from the account and no credit is involved, hence its name. A smart card is a secure, portable, tamper-resistant

44、data-storage device. It is the exact size of a credit card and contains a computer with as much power as the original minicomputer. What is a debit card? 錄音原文提到A debit card is a plastic card enabling the cardholder to purchase goods or services, or withdraw cash, .借記卡是一張塑料卡片，它能夠使持卡人購買商品、獲取勞務(wù)或者提取現(xiàn)金。

45、2.A.Supermarkets.B.Gas stations.C.Stores.D.Newspaper stands.答案:D解析 Which is not mentioned as the place where a debit card is used? 錄音原文提到Debit cards are used to activate POS terminals in supermarkets, gas stations and stores。 3.A.Current account.B.Deposit account.C.Savings account.D.Personal loan ac

46、count.答案:A解析 What kind of account is in conjunction with the debit card? 錄音原文提到They are used in conjunction with a current bank account。 4.A.Secure.B.Portable.C.Durable.D.Golden.答案:D解析 What is not the feature of the smart card? 錄音原文提到A smart card is a secure，portable，tamper-resistant data-storage de

47、vice. 智能卡是安全、方便攜帶以及不易損壞(因而耐用)且能 保存數(shù)據(jù)的設(shè)備。 Passage Three 1.A.To pass the full title to the endorsee.B.To inform the importers bank to negotiate.C.To strengthen the liability of the endorsee.D.To limit the endorsers liability.答案:D解析 When the words without recourse or words with similar meaning are used

48、 as part of the endorsement, such endorsement is referred to as qualified endorsement. The purpose of this type of endorsement is to limit the endorsers liability. The qualified endorsee, however, may look to all other parties prior to the qualified endorser. Under the UCP, the term signature also i

49、ncludes marks and thumbprints and printed, typed, or stamped signatures are acceptable in addition to writ ten ones. The rule also applies to endorsements. In the United States. the endorsement on an instrument need not necessarily be applied by the previous holder. Whats the purpose of qualified en

50、dorsement? 錄音原文提到such endorsement is., .to limit the endorsers liability.類似的背書就是無追索權(quán)背書，其目的在于減輕背書人的責(zé)任。 2.A.They may look to all other parties prior to the qualified endorser.B.They may look to all other parties prior to the qualified endorser.C.They may look to all other parties prior to the immediat

51、e endorsee.D.They may look to all other parties prior to the immediate endorsee.答案:A解析 About the qualified endorsees, which of the f10llowings is true? 錄音原文提到The qualified endorsee, however, may look to all other parties prior to the qualified endorser. 無追索權(quán)的被背書人將指望優(yōu)先于背書人所有其它簽名者。 3.A.Marks and thumb

52、prints, and printed, typed, or stamped signatures are acceptable in addition to written ones.B.Marks and thumbprints, but printed, typed, or stamped signatures are acceptable in addition to written ones.C.Marks and thumbprints, but printed, typed, or stamped signatures are not acceptable.D.Marks and

53、 thumbprints only.答案:A解析 According to UCP, what does the term signature include? 錄音原文提到Under the UCP, the term signature also includes.in addition to written ones. 根據(jù)統(tǒng)一慣例，簽名包括標志、指紋以及包括手寫、打印或摹刻等各式簽名，它們都是可以接受的。 Part Two ReadingSection OneDirections: There are three passages in this section. Each passa

54、ge is followed by some questions or unfinished statements. For each of them, there are four choices marked A, B, C and D.Passage 1 Most commercial letters of credit are documentary, meaning that certain documents must be included with any drafts drawn under the terms of the credit. Documents require

55、d usually include an order bill of lading, a commercial invoice, and any of the following: consular invoice, insurance certificate or policy, certificate of origin, weight list, packing list. The first is the standby letter of credit, in which the issuing bank undertakes to pay if the applicant does

56、 not carry out his obligations. Documents normally called for are evidences of the underlying transaction, such as non-negotiable copies of bills of lading, or third partys certificate certifying the non-payment by the applicant. The second is the indemnity for minor discrepancies in the documents given to the shipping company so that the issuing bank may make payment or the shipping company may release goods to the applicant. 1. According to the passage, a documentary letter of credit is one which _.A.includes any draftsB.includ