【答案解析】[听力原文]
M: Some credit cards are called gold cards because they offer higher credit limits and lower interest rates.
W: But the card holders should pay a significant annual fee, perhaps as high as ￡ 50.
Q: What is the disadvantage for gold cards holders?
男士提到金卡的优点后，女士接着指出其缺点，即pay a significant annual fee，perhaps as high as ￡50，也就是年费高，B项正确。
【正确答案】
B
【答案解析】[听力原文]
M: There are several reasons why careful analysis of financial statements is necessary. 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?
男士问的是仔细分析财务报表的必要性的理由，故B选项符合。D项说的是财务报表的目的，并非分析财务报表的目的。
【正确答案】
B
【答案解析】[听力原文]
M: If an instrument is payable to the order of both A and B who are not partners, what should they do?
W: Both of them must endorse, unless one has authority to endorse for the other.
Q: Which of the following is not right according to the woman?
女士回答的是“除非其中一方有权为另一方背书，否则两者都得背书”。由此可知选项B不正确。
【正确答案】
B
【答案解析】[听力原文]
M: Could your company accept bills of exchange payable 30 days after sight?
W: No, we don't accept any draft; instead, we usually make payment at sight.
Q: What can we infer from the conversation?
从女士所说的“make payment at sight”，即即期付款，可知B项正确。
【正确答案】
C
【答案解析】[听力原文]
M: Would you please tell me what I should do to have funds transferred to me here from London?
W: The fastest way is by telegraphic transfer from your bank in London to us.
Q: What does the man want to do?
男士问的是如何“have funds transferred to me here from London”，所以C项正确。