【答案解析】[听力原文]
M: The formal yardstick of performance of a business is the financial statements. They are issued at periodic intervals.
W: You are right. I find the comparison of financial statements between one year and the next, particularly helpful in understanding a company's performance.
Q: What are they talking about?
男士说：衡量一家商业企业营运状况好坏的正式标准是财务报表，它们是定期报告。女士说：我发现通过对某年和其次年的财务报表进行比较，对于了解该公司的营运状况特别有用。由此推断出他们谈论的是财务报表。
【正确答案】
C
【答案解析】[听力原文]
M: Good morning! I've lost my traveler's cheques. I wonder if you could get in touch with the issuing bank to claim refund for me.
W: Don't worry, Sir. But I need some detailed information before I contact your issuing bank.
Q: What did the man lost?
根据男士的问话可知他丢失了旅行支票，想知道女士是否可以为他联系支票发行方，要求偿还支票款项。
【正确答案】
C
【答案解析】[听力原文]
M: If a customer lost his draft, will the bank still pay the draft to him?
W: The drawee bank may investigate the title of the person who holds it. If he has a good title, the draft will be paid.
Q: What will the drawee bank do after being informed of loss of a draft?
根据女士回答，付款行将调查持票人是否具有对货物的所有权，如果有，银行将对汇票付款。因此，汇票丢失后，银行将进行调查。
【正确答案】
B
【答案解析】[听力原文]
M: As a means of international settlement, what is the main role of a credit card?
W: Its main role is to transfer the payment obligation from payer to bank. It makes the payment safer for the exporter with the bank' s credit and guarantee, and simultaneously makes the supply of goods safer for the importer.
Q: What is the main role of a letter of credit?
女士回答到，信用证主要功能在于将付款义务从进口商转移到银行，使货款支付有银行的信誉作为保证，对于出口商来说，货款收回变得更安全。同时对进口商而言，货物供给也更安全可靠。
【正确答案】
C
【答案解析】[听力原文]
W: It is said that there are some check authorization systems currently in use.
M: But they are cumbersome relative to the computerized credit card validation systems.
Q: What does the man think of the check authorization systems?
女士问：听说目前有支票授权系统可以使用。男士答：但是与智能信用卡确认系统相比，它有些不方便。