1、金融英语中级银行业务汇总真题二(暂缺听力音频)及答案解析(总分：94.98，做题时间：90 分钟)一、Part One Listening(总题数：10，分数：10.00)A.House mortgage has a short history.B.House mortgage appeared in recent years in China.C.Nowadays, people still couldnt accept the idea of house mortgage.D.Many years ago people accepted house mortgage in China.A.
2、If a country wants to be a member of the World Bank, it should first be the member of the International Monetary Fund.B.The membership of the International Monetary Fund is not so important.C.The membership of the International Monetary Fund is not important at all.D.A few countries want to be membe
3、rs of the World Bank.A.Face value is not important.B.Maturity date is not important.C.Coupon rate is important.D.Nothing is important.A.The value of the U.S. dollar changed a lot.B.The value of the U.S. dollar didnt change a lot.C.The value of U. S. dollar had no change.D.The value of the U.S. dolla
4、r had little change.A.They will pay 100 francs in advance.B.They will pay 130 francs in advance.C.They will pay 130 francs later.D.They will pay 120 francs later.A.He forgot to bring his safe.B.He forgot to close his safe.C.He forgot the code of his safe.D.He forgot to open his safe.A.In the U.S., t
5、he Federal Gold Reserve acts as the central bank.B.In the U.S., the central bank is the commercial bank.C.In the U.S., there is no central bank.D.In the U.S. , the central bank is not so important.A.Dont change your ideas.B.Dont change the accounts.C.Dont leave the bank.D.Dont forget to take your ch
6、ange.A.Barter trade was very important.B.Barter trade was not the original form.C.Money was very important.D.Barter Trade was the original form of international transaction.A.If you lose your bank notes, you will not get them back.B.If you lose your bank notes, you will get compensation.C.If you los
7、e your bank notes, you can get them back soon.D.If you lose your bank notes, most probably, you will not get them back.二、Section Two (10 mark(总题数：10，分数：10.00)A.You must report the loss of your card immediately to the bank.B.You will be scolded.C.You must give a new card to the bank.D.You must pay fo
8、r the new card.A.Checks.B.Travelers checks.C.Travelers letters of credit.D.Securities.A.The third bank is the issuing bank.B.The third bank is not the confirming bank.C.The letter of credit should be confirmed by the third bank.D.The letter of credit should be confirmed by the issuing bank.A.The ben
9、eficiary doesnt want to carry the money with himself.B.The beneficiary does so for the sake of safety.C.The beneficiary does so for the sake of convenience.D.The beneficiary doesnt want to pay the money.A.In order to avoid problems arising from fluctuations of exchange rate.B.In order to get more mo
10、ney.C.In order to use the money as soon as possible.D.In order to overdraw the money.A.In Australia.B.In Austria.C.In China.D.In the U.S.A.I wont advertise.B.I dont want to report to the police station.C.I will be worried about this.D.Ill advertise or report to the police station.A.Three - month.B.S
11、ix - month.C.15 days.D.Twelve - month.A.RMB.B.Hongkong Dollar.C.Dollar.D.Franc.A.The government.B.The banks.C.The leaders.D.The fund authorities三、Section three (10 ma(总题数：3，分数：10.00)Passage One（分数：3.00）A.1994B.1996C.1998D.1995A.280 millionB.I80 millionC.280 billionD.I80 billionA.small projectsB.fina
12、ncing key state construction projectsC.hope projectsD.private projectsPassage Two（分数：4.00）A.hotel expensesB.stock exchangeC.plane expensesD.restaurant expensesA.It can avoid the necessity of carrying large amount of cash.B.You neednt purchase large amounts of travelers checks.C.You neednt use person
13、al checks in places other than your own locality.D.It cant provide an instant cash service in case you run out of money.A.very useful and convenientB.uselessC.a waste of moneyD.not popularA.American ExpressB.Chinese Peony CardC.Dragon CardD.Credit CardPassage Three（分数：3.00）A.The Asian markets are in
14、 recession.B.No investment is worth keeping if it robs of your sleep.C.If you need the money today, you should have sold the stocks now.D.It is easy to be brave and keep buying during a bull market.A.50B.15C.60D.70A.You can live a happy life.B.Though you are not rich, you can enjoy a long and happy
15、life.C.You can have a big mansion in Spain.D.You can live to see your granddaughters graduation.四、Part Two(总题数：10，分数：10.00)21.Before making a loan, potential lenders determine the borrowers ability to meet _ （分数：1.00）A.scheduled paymentB.his creditorC.the government s requirementsD.the stockholdersr
16、equirements22._ may make wage demands based on the accounting information that shows their employer s reported income. （分数：1.00）A.CreditorsB.EmployeesC.Labor unionD.B but cases _ 50_ borrowing and lending have to be referred to the Bank of England.（分数：5.00）A.alterB.varyC.turnD.convertA.in responseB.
17、respondentC.respondingD.AnsweringA.of whichB.on whichC.in whichD.at whichA.AuthorizingB.AuthorizeC.be authorizedD.have been authorizedA.InvolvingB.InvolveC.will involveD.being involved六、Section Three (10%)(总题数：3，分数：10.00)Passage 1 One of the most important functions of the accounting process is to a
18、ccumulate and report ac-counting information that shows an organizations financial position and the results of its opera-tions . Many businesses publish such financial statements at least annually. The subdivision of the accounting, process that produces these general - purpose reports is referred t
19、o as financial accounting. Another major function of accounting is to provide management with the data needed for decision making and for efficient operation of the firm. Although management people routinely receive the financial reports , they also require var-ious other information, such as the un
20、it cost of a product, estimates of the profit earned from a specific sales activity, cost comparisons of alternative courses of action and long- range bud-gets . The process of generating and analyzing such data is often referred to as managerial ac-counting .（分数：4.00）(1).The purpose of managerial a
21、ccounting is to prepare financial statements every year. （分数：1.00）A.RightB.WrongC.Doesnt say(2).Financial statements include balance sheet, income statement and cash flow statement. （分数：1.00）A.RightB.WrongC.Doesnt say(3).Financial statements are used only by the outsiders of a firm . （分数：1.00）A.Righ
22、tB.WrongC.Doesnt say(4).The management of a firm needs to use the results of both financial accounting as well as managerial accounting. （分数：1.00）A.RightB.WrongC.Doesnt sayPassage Two During this period a number of important structural measures have been taken with partic-ular significance for the b
23、anking sector. The first was the unification of the Renminbi (RMB) exchange rates and foreign exchange markets in January 1994. Second, the passage of central banking and commercial banking laws in 1995 has provided legal basis for the banking system in China. Third, the acceptance of the obligation
24、s of Article VIII of the Articles of Agreement of the International Monetary Fund in December 1996, namely commitment to RMB current-ac-count convertibility, has officially removed the remaining restrictions on international payments for trade and service transactions.（分数：3.00）(1).foreign exchange c
25、an be bought or sold without any restrictions in foreign exchange markets. （分数：1.00）A.RightB.WrongC.Doesnt say(2).The passage of cantral banking and commercial banking laws has made the banking system of China healthier, stronger and more vigorous. （分数：1.00）A.RightB.WrongC.Doesnt say(3).Internationa
26、l payments for trade and service transactions can be made freely because RMB current accounts are convertible since 1996. （分数：1.00）A.RightB.WrongC.Doesnt sayPassage three Accounting provides the techniques for gathering economic data and the language for com-municating such data to different individ
27、uals and institutions. Investors in a business enterprise need information about its financial status and its future prospects. Bankers and suppliers appraise the financial soundness of a business organization and assess the risks involved before making loans or granting credit. Government agencies
28、are concerned with the financial activities of business organizations for purposes of taxation and reg-ulation. Employees and their union representatives are also vitally interested in the stability and profitability of the organization that hires them. All of them, individuals or institutions, can
29、obtain necessary information and make their appropriate decisions with the help of account-ing techniques. For example, comparison of past performance with planned objectives may re-veal the means of acceleration, favorable trends and reducing those that are unfavorable.（分数：3.00）(1).The financial po
30、sition and future prospects are of the concern of business investors. （分数：1.00）A.RightB.WrongC.Doesnt say(2).Before making loans to customers, banks would try to get rid of risks involved. （分数：1.00）A.RightB.WrongC.Doesnt say(3).Employees may show little concern in the earnings of a business enterpri
31、se in which they work. （分数：1.00）A.RightB.WrongC.Doesnt say七、Section Four(总题数：3，分数：15.00)Passage 1 When a savings account is opened in a bank, The depositor must sign a deposit agree-ment . By signing agreement , the depositor agrees to abide by the rules and regulations of the bank. These rules and
32、regulations vary with different banks and may be altered and amended from time to time. At this time, a passbook may be given to the depositor. This is a small book in which the bank teller enters the date and amount of each deposit or withdrawal and initials the entry . The passbook is to be presen
33、ted at the bank or mailed to the bank along with a de-posit or withdrawal slip each time money is deposited or withdrawn from the account . An alter-native practice for depositing or withdrawing money from a savings account is to give the deposi-tor a small register for recording deposits and withdr
34、awals and a pad of deposit - withdrawal forms. This procedure eliminates the use of the passbook. Each time a deposit or withdrawal from savings is made, the appropriate part of one of the forms is filled in, signed, recorded in the register and presented or mailed to the bank with deposit items or
35、other documents. The bank gives a machine - printed receipt to the depositor or returns it by mail . There should be a separate savings account in the ledger to record these activities. Traditionally, the principal differences between a savings account and a checking account are that interest is pai
36、d regularly by the bank on a savings account and withdrawals from a sav-ings account may be made at the bank or by mail by the depositor or an authorized agent. De-positors use checking accounts primarily as a convenient means of making payments, while sav-ings accounts are used primarily as a means
37、 of accumulating funds with interest . An increasing-ly common practice is for the bank to combine savings and checking accounts and get deposi-tors permission to make automatic transfers of funds from the savings portion to the checking portion whenever the latter falls below a specified minimum ba
38、lance . This amounts to giving the depositor an interest - earning checking account.（分数：5.00）(1).What is the primary purpose of a savings account? （分数：1.00）A.For interestB.For transfer of fundsC.For accumulating funds with interestD.For making profits(2).What is the aim of a small register and a pad
39、 of deposit withdrawal forms? （分数：1.00）A.To attract depositsB.To improve bank servicesC.To eliminate the use of the passbookD.To promote banking business(3).What is the purpose of signing a deposit agreement? （分数：1.00）A.To follow the banks rules and regulationsB.To have the right to make full use of
40、 the banks facilitiesC.To open an account in the bankD.To protect the depositors interest(4).What does a depositor do with a passbook? （分数：1.00）A.He makes deposits with a bankB.He withdraws money from a savings accountC.He withdraws money from a checking accountD.Both A and B(5).For what purpose doe
41、s a bank try to combine a savings account and a checking account? （分数：1.00）A.For holding more fundsB.For covering the checking account falling below the specified minimum balanceC.For automatic transfer of fundsD.Both B and CPassage Two Document against acceptance ( D/A) is exactly like document aga
42、inst payment ( D/P) except that, instead of signing the sight draft and paying on presentation of documents to re-ceive the bill (s) of lading, the importer accepts the usance (time) draft that creates an obli-gation similar to a promissory note called a trade acceptance. This can be used for financ
43、e pur-poses under some conditions. This is a promise to pay in a certain number of days, after ac-cepting the documents, usually for a term of between 30 and 180 days. D/A terms are more secure than open account because the transaction and receipt of goods are evidenced by a nego-tiable instrument.
44、It is much easier to enforce a financial instrument than an account receiv-able, which must be proven to the courts. However, a sharp increase in risk over D/A oc-curs because the importer now has the goods, and the exporter only has a promise to pay. The bank has no responsibility to collect the fu
45、nds on or after the due date. Both your bank and the foreign bank are purely agents for transmittion and collection. It is very important not to confuse a bankers acceptance, which carries the credit of a bank, with a trade acceptance mentioned here. The latter is no better than the credit and integ
46、rity of the buyer as opposed to the bank.（分数：5.00）(1).If D/A terms are used to settle international transaction, then _. （分数：1.00）A.the seller must pay on presentation of documents.B.A sight draft is usually usedC.The importer can get the bill (s) of lading only after he accepts the time draftD.A pr
47、omissory note is created(2).In the passage, the sentence “this can be used for finance purposes under some condi-tions“ means that _. （分数：1.00）A.the buyer gives credit to the sellerB.the buyer can get the goods and even sell it before he has to payC.the buyer promises to pay in 30 daysD.an obligatio
48、n is created(3).To the seller, which of the following is disadvantage of D/A? （分数：1.00）A.It is much more secure in comparison with open account.B.It is much more enforceable than an account receivaleC.The seller has to incur much higher risk of dishonor ,of the bills .D.The collecting bank is respon
49、sible for the payment in the event of the dishonor of the bills.(4).The most important difference between a bankers acceptance and a trade acceptance is that _ . （分数：1.00）A.the acceptances are made by different agentsB.credits are given by different agentsC.the bankers acceptance is inferior to a trade acceptanceD.the bankers acceptance depends on the banks credit , while the later depends on the credit of the buyer(5).The word “conduits“ in the passage means _ . （分数：1.00）A.The banks assume no responsibility if the buyers fa
