辨析题（判断分析）“Long Term Investment” is an item of shareholders’ fund.

辨析题（判断分析）“Cash basis accounting” means that accounts only record items which have realizable values in cash.

辨析题（判断分析）A “Carriage Outwards” account normally has a debit balance.

单选题Which of the following is the most liquid asset?

单选题Directions: In this section you will hear three short passages. At the end of each passage, you will hear some questions. The passages and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C, and D. Then mark the corresponding letter on the ANSWER SHEET with a single line through the center. {{B}}Passage One{{/B}}

单选题A.Itconsistsofonecommercialcreditandonestandbycredit.B.Itconsistsoftwoentirelyseparatedocumentarycredits.C.Itconsistsofacreditandsomecommercialdocuments.D.Itconsistsofabillofexchangeandabilloflading.

单选题The international payments system of the buyer's country is not being hampered by exchange controls. The word hamper means ______.

单选题Washington March 15 - The administration of President Carl Arling today predicted another six months of slow GNP growth and rising inflation. Chief economic advisor to the president, Walter Abel, told a news conference that in- creased foreign competition, rising prices for raw materials, and high interest rates would hold economic growth to less than 3% for the year with inflation rising above 7%. Abel said, however, that administration programs to restructure the economy would begin bearing fruit toward the end of the year and that growth in the gross national product would turn sharply upwards in the last quarter. He also said that the administration of President Arling was determined to increase investment in high technology industries, upgrade aging plant equipment in heavy industry, and encourage workers to increase productivity. Abel admitted that high interest rates threatened the strategy, but warned that any action to artificially lower interest rates risked fueling even greater inflation. "We are still recovering from the recession caused by the previous administration and attempts to force the pace of recovery could be dangerous," he said.

单选题Before the United States, some form of risk - based loan/asset classification system was adopted in Singapore to monitor bank's asset quality and assess its adequacy of provisions.

单选题A.Withlittleconcern.B.Withcalm.C.Withgreatinterest.D.Withconfusion.

单选题A nostro account is also called ______.

单选题Usually, the original investment banker ______.

单选题Mr. Harris's application for a loan was approved because he is ______.

单选题If you ______ your car loan, the bank will take possession of your car.

单选题The drawee is needed to pay a bill at a future date when it is specified that the bill is to be paid at once.

单选题In documentary collection, the exporters present the documents to ______ after goods have been shipped.

单选题{{B}}Passage Two{{/B}} In the foreign exchange market, which is made up of banks' traders and brokers, prices {{U}}(61) {{/U}} every minute {{U}}(62) {{/U}} to supply and demand. For safety's sake, a branch will get a rate from their traders for a big transaction. Therefore the traders give their branches lists of exchange rates {{U}}(63) {{/U}} they may buy and sell notes and payments in the main currencies. Whenever a bank in Britain makes a payment in foreign currency, or makes a payment in sterling to a non-resident, the payment has first to {{U}}(64) {{/U}} under British exchange control regulations. The bank itself can usually authorize the payment after seeing a document such as an invoice to show that the payment is due; but cases {{U}}(65) {{/U}} borrowing and lending have to be referred to the Bank of England.

单选题Directions: In this section, you will hear ten short conversations. At the end of each conversation, a question will be asked about what was said. The conversation and question will be spoken only once. During the pause, you must read the four choices marked A, B, C, D, and decide which is the best answer. Then mark the corresponding letter on the ANSWER SHEET with a single line through the center.

单选题Cost accounting analyzes a business's cost to help managers ______. A. expend money B. control expenses C. pay the debts D. make budget