单选题
A. The minimum deposit reserve. B. Adjusting the base interest rate. C. Regulating rediscounting. D. Open market operations.
【正确答案】
A
【答案解析】[解析] W: What kind of monetary policy instruments may your bank use? M: They include adjusting the base interest rate, regulating rediscounting and open market operations. Q: Which of the following wasn't mentioned by the man as a monetary policy?
单选题
A. 880 yen. B. 794 yen. C. 719 yen. D. 888 yen.
【正确答案】
B
【答案解析】[解析] W: What is the rate of exchange for pound sterling into yen today? M: For cash it is seven hundred and ninety four yen to the pound and for traveler's cheques it is eight hundred and eighteen yen to the pound. Q: What's the exchange rate for cash?
单选题
A. A bill of exchange with a 90-day maturity for $ 6,075.00. B. A bill of exchange with a 60-day maturity for $ 6,075.00. C. A bill of exchange with a 90-day maturity for $ 6,750.00. D. A bill of exchange with a 60-day maturity for $ 6,750.00.
【正确答案】
D
【答案解析】[解析] W: Excuse me, sir. Can you tell me what kind of a bill you have? M: Yes, it's a ninety-day bill for $ 6,750.00. It matures about two months from now. I didn't think we'd have to discount it, but I need the working capital right now. How do I discount it? Q: What kind of bill does the man have?
单选题
A. Cash. B. Sight deposit. C. Cash dispenser. D. Cheque.
【正确答案】
A
【答案解析】[解析] M: What should I do with my sight deposit if I need some money right now? W: Oh, that's easy. You can either use the cash dispensers or you can write cheques. Q: What does the man want to have now?
男士现在需要的是“some money”，即现金，所以选项A正确。
单选题
A. To make investment. B. To record data. C. To provide useful information. D. To understand some basic accounting principles.
【正确答案】
C
【答案解析】[解析] M: The primary objective of financial reporting is to provide information useful for making investment and lending decisions. W: The information must be relevant, reliable, and comparable. Q: What is the primary objective of financial reporting?