单选题

A、 The woman can't get cash before the proceeds are collected.
B、 There is something wrong with the proceeds.
C、 The woman will be paid directly by the paying bank.
D、 The personal cheque can't be encashed over the counter.

【正确答案】 A

【答案解析】[听力原文] W: I wish to cash this cheque from U. S. A. , but the man in the next window told me to bring it here. M: Oh, yes. This is a personal cheque. We wouldn't be able to cash it for you until the proceeds are collected from the paying bank. Q: What does the man mean? 男士说女士的是个人支票，他们不能给她兑换现金"until the proceeds are collected from the paying bank."，即“直到从付款银行那里收到进款”。

A、 Before any ordinary dividends are declared.
B、 After any ordinary dividends are declared.
C、 Before any ordinary dividends are paid.
D、 After any ordinary dividends are paid.

【正确答案】 A

【答案解析】[听力原文] M: Professor Wang, could you tell me the advantage of the preferred shares? W: Preferred shares have certain rights, such as the preferred right to receive dividends before any ordinary dividends maybe declared. Q: When do preferred shareholders have right to receive dividends? 这段对话谈论的是优先股的优势所在，女士的回答是他们能"receive dividends before any ordinary dividends maybe declared"，故A选项正确。

A、 The receipt of the goods given by the ship master.
B、 The evidence of the terms of the contract of carriage.
C、 The evidence of the shipment of goods.
D、 The evidence that the holder of it has the property in the goods.

【正确答案】 A

【答案解析】[听力原文] W: Why is the bill of lading so important? M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods. Q: Which is one of the functions of a bill of lading but not mentioned in the conversation? 提到提货单的重要性时，女士提到“the terms of the contract of carriage”，“gives evidence of the shipment of goods”，及“makes sure that the holder of it has the property in the goods”，只有A选项没有提及。

A、 Smart Card.
B、 Master Card.
C、 Visa Card.
D、 American Express.

【正确答案】 A

【答案解析】[听力原文] M: I want to apply for a credit card. What are the common credit cards? W: Master Card, Visa, Discover, and American Express. Apply for the ones without annual fees. Some credit cards even pay you back about 1% - 2% of what you spend. Q: Which type of credit card is not mentioned in the conversation? 男士问的是普通信用卡有哪些，女士的回答是“Master Card”，“Visa”，“Discover”，and “American Express”．只有A不属于这一类。

A、 On his card.
B、 On the goods.
C、 On a sales slip.
D、 On the invoice.

【正确答案】 C

【答案解析】[听力原文] W: How do you pay for your purchases with a credit card? M: Usually I sign a sales slip in the presence of the seller, and the signature is then compared to the signature on the card. Q: Where should the man sign when he pays for his goods with a credit card? 对话中男士说道“usually I sign a sales slip”，即他通常在购物单上签字。