【正确答案】 B

【答案解析】[听力原文] M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest? W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and sometimes you will suffer losses. Q: What does the woman mean? 男士是想开一个外汇账户，但女士提醒男士说外汇汇率会有波动，所以有时会 "suffer losses"。

【正确答案】 D

【答案解析】[听力原文] M: All you need to open a savings account is $20. But in order to earn reasonable interest you should maintain a balance of at least $ 2,000. W: I only have $ 200 but I'll open an account anyway. Q: What information does the man give the woman? 男士说开定期账户只需要二十美元，但是对方若想"earn reasonable interest", 那账户里至少需要两千美元的余额，由此可推出选项D为正确项。

【正确答案】 D

【答案解析】[听力原文] M: Do you know some forms of bank advances? W: There are three forms: overdrafts, personal loans and mortgages. Q: Which of the following is not a form of bank advances? 对话中明确指出银行预付款有三种形式：透支，抵押和个人贷款，D项“信用证”没有提及。

【正确答案】 B

【答案解析】[听力原文] M: What about the interest rate? W: Well, the discount rate is given in accordance with the terms of the bill, time of discount, the amount, the reputation of the drawee and the drawer. Q: What are they talking about? 根据女士的回答，贴现率是根据单据的款项、贴现的时间和数额及出票人和收票人的信誉来定的，由此可知他们谈论的是汇票的贴现率。

【正确答案】 C

【答案解析】[听力原文] M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts. W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival. Q: What are the important elements of a bank's internal control system? 对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank's internal control system", 可知答案为C选项。