语言类
公务员类
工程类
语言类
金融会计类
计算机类
医学类
研究生类
专业技术资格
职业技能资格
学历类
党建思政类
青少年及成人英语考试
大学英语考试
全国英语等级考试(PETS)
英语证书考试
英语翻译资格考试
全国职称英语等级考试
青少年及成人英语考试
小语种考试
汉语考试
金融英语(FECT)考试
新概念英语(NCTE)一级
新概念英语(NCTE)二级
新概念英语(NCTE)三级基础
新概念英语(NCTE)三级
新概念英语(NCTE)四级
成人英语三级
金融英语(FECT)考试
单选题Bill of lading issued by freight forwarders ______.
进入题库练习
单选题International payments for trade and service transactions can be made freely because RMB current accounts are convertible since 1996.
进入题库练习
单选题 Capital is at the top of any bank supervisor's list. The most basic form of capital is equity capital, which is the shareholder's financial interest or net worth. Equity capital serves several purposes: it provides a permanent source of revenue for the shareholders and funding for the bank; it is available to bear risk and absorb losses; it provides a base for further growth; and it gives the shareholders reason to ensure that the bank is managed in a safe and sound manner. Minimum capital adequacy ratios are necessary to reduce the risk of loss to depositors, creditors and other stakeholders of the bank and to help supervisors pursue the overall stability of the banking industry. Basle Committee's "core principles for effective banking supervision" require that supervisions set prudent and appropriate minimum capital adequacy requirements and encourage banks to operate with capital in excess of the minimum. When it appears appropriate due to the particular risk profile, uncertainties regarding the asset quality, risk concentrations or other adverse characteristics of a bank's financial condition, considerations of requiring higher than minimum capital ratios are encouraged. If a bank's ratio falls below the minimum, banking supervisions will act to ensure that it has realistic plans to restore the minimum in a timely fashion, or may consider putting additional restrictions on the bank's operations.
进入题库练习
单选题Alternatively, ______ may lead to call for protection against foreign imports or capital controls to defend the exchange rate.
进入题库练习
单选题In a syndicated loan, ______ handles the negotiations with the borrower, prepares the relevant documentation and disburses the full amount of the loan to the borrower.
进入题库练习
单选题A consumer with an unused line of credit on his or her credit card account may make retail purchase without presenting a demand deposit check or cash. Unutilized credit card credit is used instead. The line of unutilized credit available to card holders may be a good candidate for inclusion in the definition of money. These credit lines serve as a medium of exchange for the purchase of a wide variety of goods and services. Lines of unutilized credit card credit are similar to unutilized demand deposit overdraft facilities, which allow customers to issue checks for more money than they have on deposit. Overdrafts, which have long been used in Great Britain and Canada, are now widely used in the Unite States, often against bank credit card credit. The range of transactions that might be included in computerized credit card transactions is large. Taxicabs, newspaper stands, vending machines, public transportation, street vendors, and highway toll stations, to name but a few places where cash is used, could all, be provided with small machines that store information about purchases. These data sources could be linked into computer terminals at convenient locations or could be entered synchronously with the purchase through centralized communication networks. A centralized electronic funds transfer system could even instantaneously charge the purchases against the buyers' bank accounts and credit the funds to the sellers bank accounts.
进入题库练习
单选题From the point of view of a Chinese bank, ______ is our bank's account in the books of an overseas bank' denominated in foreign currency.
进入题库练习
单选题Consumer credit can be used to extend loans to the borrower for ______.
进入题库练习
单选题There are four main functions of bill of lading: The bill of lading is evidence of the contact for carriage between the shipper and the carrier. The bill of lading acts as a receipt of the goods from the shipping company to the shipper. While there is no indication of damage to the goods, a bill of lading is said to be clean. A bill of lading is a quasi negotiable document. Any transferee for value who takes possession of an endorsed bill of lading obtains a good title to it, provided the transferor had a good title in the first place. A bill of lading acts as a document of title to goods being shipped. The goods will be released from the port only against production of one of tile original bills of lading. Original bills of lading are usually issued in sets of two or three (the number of originals will be indicated on the bill of lading). As any one original bill of lading will enable the possessor to obtain the goods, possession of a complete set is required before control of the goods is assured. Shipping companies often issue unsigned copies of bill of lading for record purposes. These unsigned copies are not documents of title. The shipper can demand that the ship - owner supply bills of lading proving that the goods have been actually shipped. For this reason, most bill of lading forms are already printed as shipped bills and commence with the wording: "shipped in apparent good order and condition". It confirms the goods are actually on board the vessel. This is the most satisfactory type of receipt and it is stressed the importer will normally require the exporter to produce bills of lading as evidence that goods have been shipped on board.
进入题库练习
单选题 A consumer with an unused line of credit on his or her credit card account may make retail purchase without presenting a demand deposit check or cash. Unutilized credit card credit is used instead. The line of unutilized credit available to card holders may be a good candidate for inclusion in the definition of money. These credit lines serve as a medium of exchange for the purchase of a wide variety of goods and services. Lines of unutilized credit card credit are similar to unutilized demand deposit overdraft facilities, which allow customers to issue checks for more money than they have on deposit. Overdrafts, which have long been used in Great Britain and Canada, are now widely used in the Unite States, often against bank credit card credit. The range of transactions that might be included in computerized credit card transactions is large. Taxicabs, newspaper stands, vending machines, public transportation, street vendors, and highway toll stations, to name but a few places where cash is used, could all, be provided with small machines that store information about purchases. These data sources could be linked into computer terminals at convenient locations or could be entered synchronously with the purchase through centralized communication networks. A centralized electronic funds transfer system could even instantaneously charge the purchases against the buyers' bank accounts and credit the funds to the sellers bank accounts.
进入题库练习
单选题 There are usually two kinds of ledgers: 1. General ledger: It contains the controlling accounts for each of the subsidiary ledgers. A controlling account in the general ledger shows in summary form what appears in detail in the corresponding subsidiary ledger. There is often a separate controlling account for each subsidiary ledger. Thus Due from Banks controlling account shows in summary form the totals of all the debits and credits appearing in the correspondent banks' accounts in the Due from Banks subsidiary ledgers. The balances in the general ledger for asset, liability and capital accounts become the basis for data set forth in the balance sheet. The balances in the income and expense accounts become the basis for data set forth in the Profit and Loss Statements. 2. Subsidiary ledger: It is a ledger maintained for subsidiary accounts of a homogeneous nature. The balances of the account in the subsidiary ledger equal the total of the balance shown in the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors' ledger, debtors' ledger, income ledger, expense ledger, and others. In the books of ×× Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is, Asset, Liability, Joint Asset and Liability, Loss and Income.
进入题库练习
单选题A futures trader goes long one futures contract at $450. The settlement price 1 day before expiration is $500. On expiration day, the future is trading at $505. The least likely way the futures trader will lock in her profits on expiration is: ()
进入题库练习
单选题One can only cash his traveller's cheque in his hometown.
进入题库练习
单选题Under D/P. all the documents, and usually title to the goods, are released to the buyer upon _____ ?
进入题库练习
单选题 Passage 2 Liabilities are obligations a company owes to outside parties. They represent rights of others to money or services of the company. Examples include bank loans, debts to suppliers and debts to employees. On the balance sheet, liabilities are generally broken down into current liabilities and long-term liabilities. Current liabilities are those obligations that are usually paid within the year, such as accounts payable, interest on long-term debts, taxes payable, and dividends payable. Because current liabilities are usually paid with current assets, as an investor it is important to examine the degree to which current assets exceed current liabilities. The most pervasive item in the current liability section of the balance sheet is accounts payable. Accounts payable are debts owed to suppliers for the purchase of goods and services on an open account. Almost all firms buy some or all of their goods on account. Therefore, you will often see accounts payable on most balance sheets. Long-term debt is a liability of a period greater than one year. It usually refers to loans a company takes out. These debts are often paid in installments. If this is the case, the portion to be paid off in the current year is considered a current liability. That wraps up our short review of liabilities. You only have one piece of the balance sheet left to learn shareholders' equity. Remember that assets minus liabilities equals shareholders' equity. Shareholders' equity is the value of a business to its owners after all of its obligations have been met. This net worth belongs to the owners. Shareholders' equity generally reflects the amount of capital the owners invested plus any profits that the company generates that are subsequently reinvested in the company. This reinvested income is called retained earnings.
进入题库练习
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.
进入题库练习
单选题{{B}}Section One{{/B}} Directions: There are three passages in this section. Each passage is followed by some questions or unfinished statements. For each of them, there are four choices marked A, B, C and D. Passage 1 A bank's bookkeeping system is trying to prove three things—that all the day's transactions have gone through for the right amounts, that they have all been posted to the right accounts, and that the fresh balances of those accounts are correct after recording the transactions. The waste lists all the day's transactions. At the end of the day you prove that no transactions are missing or wrong by balancing the total debits against the total credits. Next, you prove that all transactions have reached the ledger correctly by balancing the total debits and credits on various parts of the ledger against the corresponding totals in the waste. A bank proves that the right accounts have been posted by comparing the ledger entries with the vouchers. These are separately checked by having the vouchers posted into the ledger by one clerk and into the statements by another. The chances of their making the same mistake are small, and it is easy to discover a mistake by comparing ledger and statement. Nowadays it is rare to rely on human arithmetic to work out the correct balance of an account by subtracting all the day's debits and adding all the day's credits. Although accounting machinery is reliable, it is still possible to get the wrong balances by putting wrong information into it.
进入题库练习
单选题A US company is bidding for a contract in China. Its Chinese customer asks for a performance bond. What is the most likely course of action? ()
进入题库练习
单选题{{B}}Passage Two{{/B}}
进入题库练习
单选题Money is a ______ that allows the economy to run more smoothly by lowering transactions costs, thereby encouraging specialization and file division of labor.
进入题库练习