单选题

A、 The check is out of date.
B、 The check is post-dated.
C、 The check is in too large amount.
D、 The check is a crossed one.

【正确答案】 B

【答案解析】[听力原文] 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。

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 assets 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.

【正确答案】 B

【答案解析】[听力原文] 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”。

A、 The collecting bank is the bank at the seller's country.
B、 The collecting bank acts only as an agent for the remitting bank.
C、 The collecting bank knows the buyer very well.
D、 The collecting bank noticed that the draft and the documents were received.

【正确答案】 B

【答案解析】[听力原文] 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。

A、 The relationship between the drawee and collecting bank will be taken into consideration first of all.
B、 The remitting banker's instructions will be paid much more attention.
C、 The remitting banker's instructions will be less important than the relationship between the drawee and collecting bank.
D、 The remitting banker must consider the relationship between the drawee and collecting bank.

【正确答案】 B

【答案解析】[听力原文] The instructions of the remitting bank override the relationship, if any, between the drawee and collecting bank. 录音单句意思为“汇出行的指示胜过付款人和托收行之间的关系。”

A、 Not all the customers are allowed by Internet banking to transact business.
B、 Internet banking allows any customer to transact business from certain places.
C、 Internet banking allows any customer to transact business from certain time.
D、 All customers are allowed by Internet banking to transact business.

【正确答案】 D

【答案解析】[听力原文] Internet banking allows any customer to transact business from anywhere, at any time. 单句意思为“网上银行使客户可以在任何地点、任何时间进行交易”。