单选题

A、 The financial reporting is to provide information for the investors and lenders only.
B、 The main aim of financial reporting is to offer information useful for decision-making.
C、 Investment and lending decisions can be made from the financial reporting.
D、 Investment and lending decisions can not be made from the financial reporting.

【正确答案】 B

【答案解析】[听力原文] The primary objective of financial reporting is to provide information useful for making investment and lending decisions. 录音单句意思为“财务报告的主要目标是为投资者和贷款者做决定提供有用信息”。

A、 The bank's foreign exchange department has to record the positions in the various currencies.
B、 The hank's foreign exchange department has to record the positions in the various currencies.
C、 The bank's foreign branches department has to record the various foreign currency liabilities.
D、 The bank's foreign branches department has to record the positions in the various currencies.

【正确答案】 A

【答案解析】[听力原文] The bank's foreign exchange department has to keep constant track of the positions in the various currencies. 单句意思为“银行外汇部必须随时监测各种货币的头寸”。

A、 The tax return is not shown in the income.
B、 The income is not accurate in taxation.
C、 The tax should be returned according to the income.
D、 The tax return is not in accordance with the income that should be taxed.

【正确答案】 D

【答案解析】[听力原文] The tax return does not show accrued income. 单句意思为“纳税申报单不能反映应计收入”，D项意思与之接近。

A、 From an early date the banker have charged a commission for their services.
B、 From an early date the banker has an obligation to serve the customers.
C、 From an early date the customers have charged a commission.
D、 From an early date the customer has an obligation to serve the banker.

【正确答案】 A

【答案解析】[听力原文] From an early date bankers have made a charge for the services which they provide for their customers. 单句意思为“银行在一开始就会向其提供服务的客户收取费用”。make a charge和charge a commission都是“收费”的意思。

A、 Banks may guarantee the buyer or the seller in documentary collection.
B、 Banks act as agents without responsibility of guarantee on either side.
C、 Banks offer bank guarantee to both the buyer and the seller in documentary collection.
D、 Banks are only responsible for the buyer in documentary collection.

【正确答案】 B

【答案解析】[听力原文] Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller. 单句意思为“银行在跟单托收中没有义务向买方或是卖方提供银行担保。”