[金融英语考试密押资料]现代金融业务(综合)模拟(暂无语音只提供参考11

1、金融英语考试密押资料现代金融业务(综合)模拟(暂无语音，只提供参考11金融英语考试密押资料现代金融业务(综合)模拟(暂无语音，只提供参考11现代金融业务(综合)模拟(暂无语音，只提供参考11Part One ListeningSection OneDirections: In this section, you will hear ten short statements. Each statement will be spoken only once. After each statement, there will be a pause. During the pause, you mus

2、t read the four suggested answers marked A, B, C and D, and decide which is the best answer. 1.A.Sometimes the interest rates on time deposits are not fixed.B.People can draw these deposits at any time.C.The interest rates on time deposits are fixed.D.The interest rates on time deposits are floating

3、.答案:A解析 These time deposits earn higher interest rates, which may be fixed or floating, but no withdrawals are allowed until the term has ended. 单句意思为定期存款会获得一个固定的或浮动的更高利率，但如果不到期则不允许取款。只有A项意思正确。 2.A.The objective of financial reporting is to provide information useful for making investment and lendin

4、g decisions.B.The financial reporting is useless.C.The financial reporting cant help people to decide whether they invest on something or not.D.The financial reporting has no objectives.答案:A解析 The financial reporting is used to provide information useful for making investment and lending decision. 单

5、句的意思为财务报告被用来为投资及借贷决策提供有用信息。 3.A.Some borrowers are engaged in undesirable activities which are considered immoral.B.Some lenders are engaged in undesirable activities which are considered immoral.C.Most borrowers dont engage in activities that are undesirable or immoral.D.Most lenders dont engage in

6、 activities that are undesirable or immoral.答案:A解析 From the lenders viewpoint, moral hazard is the risk in financial markets that some borrowers may engage in activities that are undesirable or immoral. 单句意思为贷方认为一些借方可能会从事不合需要或不道德的活动而造成金融市场的道德风险。B、D项错误，C项没有明确指出。 4.A.An irrevocable L/C can not be comm

7、itted to amendment.B.An irrevocable L/C can not be cancelled without permission.C.An irrevocable L/C can not be cancelled or amended.D.Neither cancellation nor amendment without permission can be made to the irrevocable L/C.答案:D解析 If a letter of credit is issued irrevocably, it cant be canceled nor

8、amended without permission. 单句意思为如果信用证是不可撤销的，那就表示未 单句意思为“如果信用证是不可撤销的，那就表示未经允许信用证是不可以取消或是修改的。” 5.A.The paying bank sends the check to the remitting bank for repayment.B.The remitting bank sends the check to the paying bank for repayment.C.The collecting bank sends the check to the remitting bank for

9、repayment.D.The remitting bank sends the check to the collecting bank for repayment.答案:A解析The encashing bank forwards the cheque to the drawerS bank for payment and reimbursement 单句意思为“兑现银行开出支票给出票几银行以获得偿款。”兑现银行指的就是付款银行，而出票银行指的是托收银行。 6.A.The shareholders are the owners of limited companies.B.Sharehol

10、ders deposit their money in the limited companies.C.The shareholders can sell shares of limited companies to the public.D.Shareholders of limited companies are able to make profits continuously.答案:A解析The owllers of limited companies are people who have bought shares in the Company 单句意思为“有限公司的拥有者是那些购

11、买公司股份的份额”。 7.A.A forward transaction is done on a future date.B.A forward purchase is to buy foreign currency in future.C.A forward purchase is to buy a foreign currency with settlement on a future date.D.A forward transaction is to buy a foreign currency on future date.答案:C解析In foreign exchange tra

12、nsactions，a forward purchase is an undertaking to buy a partieular amount of foreign currency for delivery and settlement of a future date 单句意思为“在外汇交易中，远期交易就是购入一定量的外币准备在未来某一日期交付和结算。” 8.A.Banks make money in foreign exchange business because of profit margin.B.Banks make money from the price spread i

13、n the foreign exchange market.C.Banks make money in foreign exchange business on profit as well as on volume.D.Banks make money in foreign exchange business because of the great volume.答案:D解析 Banks make money in the foreign exchange dealings not on profit margin but on volume 单句意思为“银行在外汇交易中挣钱不是来自于边际

14、利润而是来自于交易量。” 9.A.The company is a sun-rising firm so it is worthwhile to extend the loan.B.The company has some accounting problems, some improvement is needed.C.The company is short of funds because it is sun-rising.D.The company has some accounting problems because it is sun-rising.答案:B解析 Although

15、 the said company is a sun riSing firmits accounting management should be improved before the lcan is extended to it 单句意思为“尽管我们谈及的企业是成长性企业，但是在我们贷款给对方之前，它应该要完善它的财务会计管理。” 10.A.A currency swap is a better way to convert the long-term transaction into a spot transaction.B.A currency swap makes long-term

16、 transaction exposure to exchange rate fluctuations.C.A currency swap is a better way to reduce the risks of the long-term transactions owing to the exchange rate fluctuations.D.A currency swap can in no way reduce the risk of exchange rate fluctuations.答案:C解析 A currency swap is a second technique f

17、or hedging long term transaction exposure to exchange rate fluctuations 单句意思为“外汇浮动对远期交易有一定影响外汇互换可以降低这一风险。” Section TwoDirections: 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

18、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. 1.A.Interest rate of a foreign currency is much higher.B.There are risks of losing money sometimes to open a foreign currency account.C.Foreign currencies exchange rates are

19、relatively stable.D.It is advisable to open a foreign currency account.答案:B解析 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 somet

20、imes 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。 2.A.That she needs $200 to open an account.B.That savings accounts earn low interest.C.That she should not open an account.D.That $ 2,000 will earn reasonable interest.答案:D解析 M: All you need t

21、o 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 Ill 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

22、正确项。 3.A.Overdrafts.B.Mortgages.C.Personal loans.D.Letter of credit.答案:D解析 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。 4.A.The interes

23、t rate of savings account.B.The discounting rate for drafts.C.The rediscounting rate.D.The interest rate for loans.答案:B解析 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

24、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。 5.A.Accounting basis.B.Cash basis accounting.C.Accounting control.D.The chart of accounts of a bank.答案:C解析 M: Accounting controls refer to plans, procedures and records required for safeguarding asse

25、ts and producing reliable financial accounts. W: Yes. Accounting controls are important elements of a banks internal control system, the soundness of which is vital for banks survival. Q: What are the important elements of a banks 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 ar

26、e important elements of a banks internal control system, 可知答案为C选项。 6.A.Returning the cheque.B.Drawing the cheque in ink.C.Drawing the cheque in lead-pencil.D.Going to the paying bank.答案:B解析 M: I dont know why the man there said he couldnt pay my cheque. W: Let me see. Yes. You draw your cheque in le

27、ad-pencil. It is not recognized in the bank. You should draw it in ink. Q: What is the womans suggestion? 男士对他的薪金支票不能兑现感到不解，女士发现他是用铅笔开的支票，所以女士建议男士draw it in ink。 7.A.The payments of her draft.B.The collection of her draft.C.The exchange of some dollars.D.The opening of her account.答案:B解析 M: Ms. Smit

28、h, this is Bank of China, Shanghai Branch, I would like to tell you that your draft has been duly collected. Payment will be made upon your surrendering to us the relative Provisional Receipt for Collection. W: Oh, really. I just badly want some Chinese money. It comes quite in time. Thank you very

29、much indeed. Q: What is informed to Ms. Smith? 男士通知女士说她的汇票已按时托收了。 8.A.Standard Chartered Bank, London is one of our correspondent banks.B.We can advise this L/C through Standard Chartered Bank, London.C.We will send the advice of the L/C directly to the beneficiary.D.Another bank will be chosen as t

30、he advising bank of this L/C.答案:D解析 M: We havent set up correspondent relations with Standard Chartered Bank, London. W: Then we shall try to find another bank to have our letter or credit advised. Q: What do we learn from the conversation? 男士说到他们和伦敦的渣打银行没有建立业务关系，女士则说到we shall try to find another ba

31、nk to have our letter or credit advised,故选项D正确。 9.A.Counter No.12.B.Counter No.6.C.Counter No.15.D.Counter No.16.答案:D解析 M: Would you please tell me where I can change the RMB Yuan back into US dollars? W: OK, just go to the Counter No. 16. They will do this for you. Q: Which counter can offer the se

32、rvice of reconversion for the customer? 男士是想将人民币兑换美元，女士则告之去Counter No.16。 10.A.A savings account.B.A fixed account.C.A check account.D.An automatic transfer account.答案:D解析 M: Can I make arrangements to open an automatic transfer account for my income tax payments? W: Yes, of course. But you need to

33、indicate what the regular and special transfers should be and we will automatically debit your account for them each month. Q: What kind of account does the customer want to open? 根据男士的话，他是想open an automatic transfer account，即开一个自动转账账户。 Section ThreeDirections: In this section, you will hear three s

34、hort 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.Passage One 1.A.It allows you to use a cheque book.B.It earns intere

35、st for you.C.The bank will charge you for this account.D.No charges will be paid if it remains in credit.答案:BThere are two main types of bank account in the UK: currency accounts and deposit accounts. A current account allows you to use a cheque book, but your money doesnt earn interest. There are b

36、ank charges for current accounts, but if your account remains in credit you need pay no charges at all. You must keep a certain amount in credit in your current to avoid charges. This amount changes from time to time. A deposit account earns interest, but it doesnt allow you to use a cheque book. Th

37、e rate of interest fluctuates. For example, in one year it dropped from 11% to 3%. You can withdraw money from a deposit account by giving notice to a hank. This notice is usually seven days. A current account is a convenient and safe method of handling money. It is also called a cheque account. You

38、r salary can go straight into your current account, and these clays more and more people are paid by direct credit instead of in cash. Direct credit means that your employer, or anyone else who wishes to pay you money, can pay the money straight out of their account into yours. Which of the followin

39、g statements is NOT true about a current account? 录音原文提到A current account allows you to use a cheque book, but your money doesnt earn interest. 活期存款账户允许使用支票，但是没有利息。 2.A.11%.B.3%.C.7%.D.It fluctuates.答案:D解析 What is the rate of interest for a deposit account? 录音原文提到A deposit account.The rate of intere

40、st fluctuates. 定期存款账户有利息，但不能使用支票，同时其利率浮动。 3.A.A safe and convenient way of handling money.B.People are paid in cash.C.Your salary goes straight into your account.D.Your money is paid straight into your account from others答案:D解析 What is direct credit? 录音原文提到Direct credit means that.their account into

41、 yours. 直贷意味着你的老板或者其他任何想付你款的人可以直接通过他们的账户将钱转入你的账户。 Passage Two 1.A.A plastic card.B.A plastic card used by cardholder to purchase goods or services, or withdraw cash.C.Something used to purchase goods or services, or withdraw cash.D.A machine can be used to withdraw cash.答案:B解析A debit card is a plast

42、ic card enabling the cardholder to purchase goods or services, or withdraw cash, the cost of which is immediately charged to his or her bank account. Debit cards are used to activate POS terminals in supermarkets, gas stations and stores. Together with credit cards, they are commonly referred to sim

43、ply as bank cards. Debit cards are widely used to pay for goods and services. They are used in conjunction with a current bank account. The amount of the purchase is immediately debited from the account and no credit is involved, hence its name. A smart card is a secure, portable, tamper-resistant d

44、ata-storage device. It is the exact size of a credit card and contains a computer with as much power as the original minicomputer. What is a debit card? 录音原文提到A debit card is a plastic card enabling the cardholder to purchase goods or services, or withdraw cash, .借记卡是一张塑料卡片，它能够使持卡人购买商品、获取劳务或者提取现金。 2

45、.A.Supermarkets.B.Gas stations.C.Stores.D.Newspaper stands.答案:D解析 Which is not mentioned as the place where a debit card is used? 录音原文提到Debit cards are used to activate POS terminals in supermarkets, gas stations and stores。 3.A.Current account.B.Deposit account.C.Savings account.D.Personal loan acc

46、ount.答案:A解析 What kind of account is in conjunction with the debit card? 录音原文提到They are used in conjunction with a current bank account。 4.A.Secure.B.Portable.C.Durable.D.Golden.答案:D解析 What is not the feature of the smart card? 录音原文提到A smart card is a secure，portable，tamper-resistant data-storage dev

47、ice. 智能卡是安全、方便携带以及不易损坏(因而耐用)且能 保存数据的设备。 Passage Three 1.A.To pass the full title to the endorsee.B.To inform the importers bank to negotiate.C.To strengthen the liability of the endorsee.D.To limit the endorsers liability.答案:D解析 When the words without recourse or words with similar meaning are used

48、as part of the endorsement, such endorsement is referred to as qualified endorsement. The purpose of this type of endorsement is to limit the endorsers liability. The qualified endorsee, however, may look to all other parties prior to the qualified endorser. Under the UCP, the term signature also in

49、cludes marks and thumbprints and printed, typed, or stamped signatures are acceptable in addition to writ ten ones. The rule also applies to endorsements. In the United States. the endorsement on an instrument need not necessarily be applied by the previous holder. Whats the purpose of qualified end

50、orsement? 录音原文提到such endorsement is., .to limit the endorsers liability.类似的背书就是无追索权背书，其目的在于减轻背书人的责任。 2.A.They may look to all other parties prior to the qualified endorser.B.They may look to all other parties prior to the qualified endorser.C.They may look to all other parties prior to the immediate

51、 endorsee.D.They may look to all other parties prior to the immediate endorsee.答案:A解析 About the qualified endorsees, which of the f10llowings is true? 录音原文提到The qualified endorsee, however, may look to all other parties prior to the qualified endorser. 无追索权的被背书人将指望优先于背书人所有其它签名者。 3.A.Marks and thumbp

52、rints, and printed, typed, or stamped signatures are acceptable in addition to written ones.B.Marks and thumbprints, but printed, typed, or stamped signatures are acceptable in addition to written ones.C.Marks and thumbprints, but printed, typed, or stamped signatures are not acceptable.D.Marks and

53、thumbprints only.答案:A解析 According to UCP, what does the term signature include? 录音原文提到Under the UCP, the term signature also includes.in addition to written ones. 根据统一惯例，签名包括标志、指纹以及包括手写、打印或摹刻等各式签名，它们都是可以接受的。 Part Two ReadingSection OneDirections: There are three passages in this section. Each passag

54、e is followed by some questions or unfinished statements. For each of them, there are four choices marked A, B, C and D.Passage 1 Most commercial letters of credit are documentary, meaning that certain documents must be included with any drafts drawn under the terms of the credit. Documents required

55、 usually include an order bill of lading, a commercial invoice, and any of the following: consular invoice, insurance certificate or policy, certificate of origin, weight list, packing list. The first is the standby letter of credit, in which the issuing bank undertakes to pay if the applicant does

56、not carry out his obligations. Documents normally called for are evidences of the underlying transaction, such as non-negotiable copies of bills of lading, or third partys certificate certifying the non-payment by the applicant. The second is the indemnity for minor discrepancies in the documents given to the shipping company so that the issuing bank may make payment or the shipping company may release goods to the applicant. 1. According to the passage, a documentary letter of credit is one which _.A.includes any draftsB.includes drafts accompan