【正确答案】 C

【答案解析】[听力原文] 24-26 Banker's acceptances often arise in foreign trade. A business buying goods from abroad where it is not well known and does not have other credit arrangements will first obtain a letter of credit from its own bank. The letter will authorize the foreign seller to draw a draft on the company's bank. A draft, or bill of exchange, as it is sometimes called, is a debt instrument. It can be made payable on sight, that is, upon presentation, payable upon arrival of merchandise, or payable in a fixed number of days. A draft can be made payable in, say, 30 days after it is presented to the bank against which it is drawn. This draft can be discounted at the seller's bank so that the seller receives immediate payment. 24. What gives rise to the bankers' acceptance? 录音原文第一句提到Banker's acceptances often arise in foreign trade，银行承兑起因于对外贸易。C中的国际贸易即世界各国的对外贸易，因此符合题意。

【正确答案】 B

【答案解析】[听力原文] In how many days can a draft be made payable after it is presented to the bank against which it is drawn? 录音原文提到A draft can be made payable in，say，30 days after it is presented to the bank against which it is drawn．在向开票行交付汇票30天后，汇票应该被支付。

【正确答案】 D

【答案解析】[听力原文] How can the seller receive immediate payment if the draft is made payable on a future date? 录音原文最后提到This draft can be discounted at the seller's bank so that the seller receives immediate payment，卖方可以向银行贴现以获得及时支付。