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初级银综合类模拟听力部暂无答案12一听题Insection,once.AfterayouB,Cisanswer.onacenter.1、A.Ourpublicityisdealtwithbyaprofessionalcompany.B.Apublicrelationproblemarises.C.Thepublicrelationofficerhasafirmattitudeinhandlingtheproblem.D.Ourcompanywillgopublic.2、A.Wehopeourfundscanbeincreased.B.Togetbackthemoneyisourhope.C.Wehopeourfundscanbekeptwithoutdanger.D.Tomakemoreprofitisourhope.3、A.Wewouldliketobepaidforthestock.B.Wewouldliketoadaptourselvestothepresentsituation.C.Installmentisacceptableforthetransactionsatpresent.D.Wewouldliketostoreourmoneyhere.4、A.It'saresponsibilitytocalculatetheinvoice.B.It'saresponsibilitytoaccumulatethevalues.C.Therewillbeataxationontheinvoices.D.Therewillbeataxationwhichwillbecalculatedaccordingtotheamountontheinvoice.5、A.Accountantshavetounderstandtheaccountingdataandreports.B.Theinternationalaccountingisimportant.C.Thetranslatingofdataandreportisaccountable.D.todataandreports.6、A.PleaseaskyourLondonbanktohandoutthis.B.Pleaseaskyoursubsidiarybanktodothis.C.PleaseaskasimilarLondonbanktodealwiththeproblem.D.Pleasethecorrespondentrelationshipwithyoutodealwiththeproblem.7、A.Thetaxreturnisnotshownintheincome.B.Theincomeisnotaccurateintaxation.C.Thetaxshouldbereturnedaccordingtotheincome.D.Thetaxreturnisnotinaccordancewiththeincomethatshouldbetaxed.8、A.Theindicatingmachinesneedtoberepairedinthefuture.B.Allindicatorsexplaintheimprovementofthefuture.C.Majorindexesshowabetternearfuture.D.Alltheleadersgaveadviceonthefuture.9、A.Hereisthediscountwindow.B.Thediscountrateofthewindowdressingmustbeputinfigures.
C.Wemustreducethepriceofthewindowdressingalot.D.Webuythewindowdressingatacheaperprice.10、A.Theplanofspendingmoneysetsusastandard.B.Theplanofexpendingcontrolseveryaspectofourwork.C.Thebudgetaryauthorityhasprovidedalotofsupport.D.Thereshouldbespecificbudgetarycontrols.二单选11、She______10000tocharityinherwill.A.auditedB.settledC.bequeathed12、Youhavetopayhigh______onanestate.A.trustfundsB.taxesC.returns13、The______distributepropertylastwillandtestament.A.heirB.executorC.returns14、IntheU.S.,peoplemustfillouttheirtax______byApril15.A.returnsB.appraisalsC.bequests15、Mylawyerwill______mywill.A.drawupB.nameasC.probate16、ThespotrateofUnitedStatesdollarsisthethreemonthpremiumis~0.45cents.WhatistherateatwhichaUKbankwouldbuydollarsunderathree-monthfixedforwardcontract?A.1.5945B.1.5955C.1.6045D.1.605017、Therearefourmainmethodsofpaymentininternationaltrade:(1)paymentunderdocumentarycredit(2)openaccount(3)collectionthatisdocumentspaymentacceptanceofbillofexchange(4)paymentinadvanceFromanexporter'spointofviewtheorderofpreferenceis______.A.(1),(2),(3),(4)B.(4),(3),(1),(2)C.(4),(I),(3),(2)D.(2),(4),(1),(3)18、AccordingtotheCommercialBankingLawofourcountry'thetotalsumofcapitaltoallocatedbranchesshallofthetotalcapitalofthecommercialbank.A.50%B.40%C.60%D.70%19、UnderFOBtermsthebillofladingwouldstate______.A.goodsloadedonboard'freightpaidB.goodsloadedonboard'freightpayableatdestinationC.goodsreceivedforshipment'freightpaidD.goodsreceivedforshipment'freightpayableatdestination20、FromthepointofviewofaChinesebank,______isourbank'saccountinthebooksofanoverseasbank'denominatedinforeigncurrency.A.avostroaccountB.anostroaccountC.amirroraccountD.arecordaccount
三完填abbreviations,overseas,efficient,hyphenated,telegraphic,brief,minimum,urgentAtelegramsenttoanothercountryisoftencalleda
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Whenthereisan
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messagegiveorademandtomake,thetelegramisthequickestandmost
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communication.Itgivesa
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messageinthe
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numberofwords,toreducethecost.Thelanguageoftelegramsisoftendifficult,
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withtheexceptionoftheword"STOP".Recognized
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suchasCIF,arealsousedbeto
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.arerulesnumberofFormsready-made,arecountedasoneword.
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words,suchThenameofthe四阅理and
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isincludedinthenumberofwords.Inpursuitofanewsourceofprofit,manyoftheentitiesthatcallthemselvesfromtheandthebanksfar,manyandatsuchforsinceShylock,toquitewhatisabank.Thegalesofchangeleavebankslookingdifferentinformandsubstancefromadecadeago.Bankingistraditionallythoughtofasonebusiness,ofbankers.Yet,ThomasSteinerMckinsey,aout,ofbusiness.Thereislittlethatisspecialaboutmanyofthem.Infuture,plentyoftheseactivitieswillbedonebyothers,eitherinsteadoforaswelloffinancialinstitutionsnowdowillbe-comethebusinessofsomebanks.Bankingwillstillbeaprincipalityinthekingdomoffinancialservices,butitsheartlandwillshrink.Outsiderswillmovein.Muchofthenativepopulationwillsettleelsewhere.Thebankers'diasporawillbewide.CrossingthedividesThischangeisalreadyseeninAmerica,EuropeandJapan.AmericanandJapanesethesecuritiesbusinessastheyfeeltheregulatorswillletthemgetawaywith.P.havebeen-underwritingaffiliatesslippingthroughtheSection20loopholeofthelegislationseparatinginvestmentbusinesseshavebecomesointerwoventhat,asMr.DennisWeatherstone,presidentofJ.P.Morgan,says,wereallyhavetoripthefabrictoseparatethethreads.ForsuppliersfinancialfinancialTheyofferinvestmentproductsthatarevirtualsubstitutesforinterest-earningTheyownbanksthat
topaymentsystems.Inshort,theyhavebecomeprovidersofservicesthatcommercialbankshavetraditionallyoffered.Thoughforbiddenfromcommercialbankingintheirhomemarket,AmericanandJapaneseinvestmentbanksandsecuritieshouseshappilyrunsuchbankingaffiliatesabroad.ItisnotonlytheboundariesbetweenthebankingandsecuritiesindustriesthatwithBankersarebecomingeverydayoccurrences.Japan'sNipponLifejoinedtheactinFebruarybytakinga4%stakeinSpain'sBancoBilbaoVizcayafor250m.Athome,Japaneseinsurersalreadyhaveaffiliationswithbanks,throughthewebofcross-shareholdingsofthebigindustrialgroups.America's-Bache,inbyaandmoreaintofinancialservices.Retailersandmanufacturersownsecuritiescompanies,insurancefirms'thriftsandnon-bankbanks.Theyofferawiderangeofcredit,investment-bankingandinsuranceservices,tocompaniesandindividualsalike.31、Whatdoesthepronoun"themselves"(line2)refertointhetext?A.sourcesB.entitiesC.hanksD.companies32、WhichofthefollowingstatementsisFalseaccordingtothetext?A.Competitiongraduallyforcingtoquestiontheiridentity.B.thedifferentactivitiesbyothertypesofinstitution.C.RegulationsinAmericaandJapanarepreventingcommercialbanksfromgettingintothesecuritiesbusiness.D.SeparatingcommercialinvestmentactivitiesofAmericanbankswouldbeverydifficult.33、Whatdoesthissentencemean?"Bankingwillstillbeaprincipalityinthekingdomoffinancialservices,butitsheartlandwillshrink."A.Bankingwillstillbethemostimportantoffinancialservices.B.Bankingwillbeabsorbedbyotherareasoffinancialservice.C.Bankingwillremainanindependentbutsmallerareaoffinancialservices.D.Banking'spositionwithinfinancialserviceswillbeunchanged.Single,butnotlevelTheprogrammefortheEuropeanfinancialservicescompanies.Theearliestthatthewhole--moreorless--oftheindustrywillbeabletotakeadvantageofitssinglemarketnowlookslikebeingmid-1994.Thattoimplementthirdinsurancedirective,draftpublishedonFebruary20th.directive,whichsimilaronnoninsurancepublishedindraftafewmonthsago,isthelastbigelementinitspushtoopenfinancialmarketsthatarestillhighlyprotected.Thebroadideaisthatfinancialserviceshouldhavetherighttooperatethrough-outtheEConthebasisofasingle"passport",missiontohavethemaininsurance-allliberalisedtogetherattheendof1992.Nowitonlythedirective,ofMinistersinDecember1989,willbeoperativeintime.AdraftinvestmentservicesdirectivewassubmittedbythecommissiontothecouncilinJanuary1989,andismuchfurtheralongthelegislativeroadthanthetwoinsurancedirectives.Yettheobstaclesthatithasrunintomakeitprobablethatevenitwillmisstheend-1992deadline.
ThedirectiveinvestmentbanksandstockbrokersserveclientsthroughouttheECandtradeonallECexchanges,subjectedonlytohome-countrylastcurbtheirfreedomtotradesecuritiesoutsiderecognisedexchanges.Thishassplitnorth/south,groups.12ministersFebruary,progressunlikely.Eventually,acompromisewillnodoubtbereached,probablyonesayingthatsmallinvestorsshouldhavetheirordersexecutedonofficialmarketsunlesstheywantotherwise.Butallthiswilltaketimetonegotiate.Thecouncilisunlikelytoadoptthedirectiveformallymuchbeforetheendofthisyear.Governmentswillthenbehardputtogetitontotheirnationalstatutebooksbymid-1993.DoTheECisadeptatandend1992wasinThetroubleisthatbanks,investmenthousesandinsurersarenowincompetitionwitheachother.BankswillhaveastartovernonbankingincompetitiveproductsacrossInsteadofthesingle,levelplayingfieldforfinancialservicesthattheCommunitytalksof,thefieldwillindeedbesinglebutstillslopingfromoneendtotheother.Seniorcommissionofficialssaythatitisuptonationalgovernmentstogetamoveon.Thisiswishfulthinking.OnFebruary19
theBritishgovernmentbeganconsultingwithinterestedpartiesonlastautumn'snon-lifeThiswillandonlythetheyableseriousintheCouncilofMinisters.Thelifesomewiththedraft,problemsthatwillconcernssuchon),calculatingprovisionsinsurers'removalofcertainprovisionslikeBelgium'sonlifeinsurancepolicieslinkedtounittrusts.34、Matchthefollowingideastotheparagraphstheyreferto.(i)Thedirectiveinsurancethefinalelementforthemarket.(ii)TheBritishGovernmentisnotmovingasquicklyastheEuropeanCommissionwants.(iii)ReachingacompromiseoverFrenchobjectionswilltaketime.(iv)Problemswiththedraftlife-insurancedirectivearedelayingitsprogress.(v)Thesinglefinancialwillnotaboutbefore(vi)Ifbankingoccursitwillbanksaadvantageinthesinglemarket.(vii)Frenchtradinginvestmentauthorisation.(viii)PermissionforfinancialinstitutionstoactthroughouttheECwillbeprovidedbyoneauthorisation.(ix)35、Lookbestexplanationofthelastsentenceinthatparagraph.A.Bankswillnotbeincompetitionwithinsurancecompaniesandinvestmentservicecompaniesafter1992.B.Onlybankswillbeallowedtoaltertheirareasofactivityafter1992.C.willoverfrom1922.
D.TheEuropeanCommissionwishestogivebanksaspecialpositioninthesinglemarket.五英汉36、Fromtechnicaleconomicbealimitedprocess,i.e.theeliminationoftariffsandquantitativerestrictions.37、Theglobalizationoftheinsuranceindustryhasbeenacceleratingasmergersandacquisitionshavecontinuedtocrosscountryborders.六判正Themostbasictooloftheaccountistheaccountingequation.ThisequationclaimsAssetsabusinessinthefuture.Cash,officesuppliesmerchandise,furniture,landandbuildingsareexamples;Claimstothoseassetscomefromtwosources.Liabilitieswhichobligations,payableareacreditorwhohasloanedmoneytoabusinesshasaclaim--alegalright--parttheassetsthebusinessthedebt,"insiderareofisbyassets.38、Thehavebusiness.theyonlyhavetotheassetsofthebusiness.A.RightB.WrongC.Doesn'tsay39、Theamountliabilitiesbusinessowestooutsiders.A.RightB.WrongC.Doesn'tsay40、Assetsismeasuresbysubtractingowners'equityfromliabilities.A.RightB.WrongC.Doesn'tsayThereareusuallytwokindsofledgers:1.GeneralItcontainscontrollingforofsubsidiaryledgers.AcontrollingaccountinthegeneralledgershowsinsummaryformThereisoftenaseparatecontrollingaccountforeachsubsidiaryledger.ThusDuefromcontrollingaccountinsummaryformthetotalsofallthedebitsandcreditsappearinginthecorrespondentbanks'accountsinsubsidiaryledgers.ledgerforliabilityandaccountsbecomebasisforthinbecomethebasisfordatasetforthintheProfitandLossStatements.2.maintainedforofhomogeneousThesubsidiaryledgerequalthetotalofthebalanceshowninthecontrollingaccountfortheparticularsubsidiaryledgermaintainedinthegeneralledger.Theusualsubsidiarybankingbusinessthedepositors'ledger,debtors'ledger,incomeledger,andothers.Inthebooksof××Bank,therearesome107accountingitemswhichrecordandreflectitsentirebusinessactivitiesandachievements.Thebooksaredividedintofourcategories,thatis,Asset,Liability,JointAssetandLiability,LossandIncome.
41、Theaccountingitemssubsidiarymayappearco
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