1、现代金融业务（综合）模拟试卷 4及答案与解析 单句理解 （ A） Current accounts are greatly different from sight deposits. （ B） Current accounts can be withdrawn through dispensers. （ C） Current accounts can not be withdrawn through cheque. （ D） Sight deposits can not be withdrawn through cheque. （ A） The cardholder has to pay t
2、he bill in full within a grace period without interest. （ B） The cardholder can choose to pay the bill in full within a grace period without interest. （ C） The cardholder can choose to pay the bill in full and interest within a grace period. （ D） The cardholder has to pay the bill in full and intere
3、st within a grace period. （ A） You need to pay ten dollars to open a new account. （ B） You can open a new account to get ten dollars. （ C） Bank will charge you ten dollars for your new account. （ D） You can open a new account by depositing ten dollars. （ A） Banks with global operations are also refe
4、rred to as national corporations. （ B） Both the banks and non-financial corporations have the same desire to make profit. （ C） Managers of non-financial corporations have no profit motives. （ D） Non-financial corporations are multinational and operate globally. （ A） tinder straight L/C, the paying b
5、ank has recourse to the beneficiary. （ B） Under negotiation L/C, the negotiating bank has no recourse to the beneficiary. （ C） Under straight L/C, the paying has to recourse to the beneficiary. （ D） Under negotiation L/C, the negotiating bank has recourse to the beneficiary. （ A） The collecting bank
6、er is the banker on whom the cheque is drawn. （ B） The paying banker is the banker on whom the cheque is drawn. （ C） The drawer banker is the banker on whom the cheque is drawn. （ D） The presenting banker is the banker on whom the cheque is drawn. （ A） To benefit, all the documents are to be combine
7、d with the credit. （ B） All the documents are to be made by the beneficiary for the credit. （ C） All the documents are to be made in conformity with the terms and conditions of the credit. （ D） The beneficiary will make the documents combined with the terms and conditions of the credit. （ A） Bank wi
8、ll reject the crossed check. （ B） It is not advisable to hold a crossed check. （ C） You can only have a crossed check paid to your account. （ D） A crossed check is not a good check, not illegal though. （ A） The application form should only be signed by the customer. （ B） The application form could b
9、e signed by a customer or by his authorized agent. （ C） The application form should be signed by the bank. （ D） The application form should only be signed by his authorized agent. （ A） The issuing bank of an L/C is a bank in the exporters country. （ B） The issuing bank establishes an L/C in favor of
10、 the exporter. （ C） The issuing bank of an L/C is a bank in the importers country. （ D） The bank that opens the letter of credit on behalf of the importer is the advising bank. 对话理解 （ A） Sight deposits. （ B） Certificates of deposit. （ C） Time deposits. （ D） Savings deposits. （ A） Expanding business.
11、 （ B） Maintaining the stability of currency. （ C） Decreasing economic growth. （ D） Supervising the banking system. （ A） To make a decision quickly. （ B） To make friends with the customer. （ C） To know the position of the customer. （ D） To examine the details of the financial statements. （ A） 2,000 f
12、rancs. （ B） 20,000 francs. （ C） 472 francs. （ D） 472.20 francs. （ A） To serve as a source of last resort. （ B） To be one of the major objectives. （ C） To transfer depositors funds from one bank to another. （ D） To borrow emergency funds from the Fed. （ A） One day. （ B） One month. （ C） One week. （ D）
13、 One year. （ A） From 9:00 a.m. to 6:00 p.m. （ B） From 9:00 a.m. to 4:00 p.m. （ C） From 9:00 a.m. to 12:00 a.m. or 1:30 to 4:00 p.m. （ D） From 9:00 a.m. to 11:30 a.m. or 1:00 to4:30 p.m. （ A） To rewrite his signature. （ B） To make a special endorsement. （ C） To order another person to pay the cheque.
14、 （ D） To give an order to the bank to collect the cheque. （ A） No interest is charged. （ B） The documents cannot be negotiated. （ C） No stamp duty is paid. （ D） Deferred Payment is on a “without recourse“ basis. （ A） The credit line will be lower than usual. （ B） The credit line will be higher than
15、usual. （ C） The credit line will be as usual. （ D） The credit line will be indefinite. 短文理解 （ A） It allows you to use a cheque book. （ B） It earns interest for you. （ C） The bank will charge you for this account. （ D） No charges will be paid if it remains in credit. （ A） 11%. （ B） 3%. （ C） 7%. （ D）
16、It fluctuates. （ 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 （ A） A plastic card. （ B） A plastic card used by cardholder to purchase goods or services, o
17、r withdraw cash. （ C） Something used to purchase goods or services, or withdraw cash. （ D） A machine can be used to withdraw cash. （ A） Supermarkets. （ B） Gas stations. （ C） Stores. （ D） Newspaper stands. （ A） Current account. （ B） Deposit account. （ C） Savings account. （ D） Personal loan account. （
18、 A） Secure. （ B） Portable. （ C） Durable. （ D） Golden. （ 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. （ A） They may look to all other parties prior to the qualified e
19、ndorser. （ 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 endorsee. （ D） They may look to all other parties prior to the immediate endorsee. （ A） Marks and thumbprints, and printed, typed, or stamped signatures ar
20、e 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 thumbprints only. 一、单项选择题 31 _ must mak
21、e his instructions to _ clear in his collection order. （ A） The remitting bank; the collecting bank （ B） The principal; the drawee （ C） The principal; the remitting bank （ D） The drawee; the collecting bank 32 _ is an order to pay a specified amount of money to the bearer on a given date. （ A） A cli
22、ents acceptance （ B） A bankers acceptance （ C） An importers acceptance （ D） An exporters acceptance 33 The theory of purchasing power parity states that exchange rates between any two currencies will adjust to reflect changes in _. （ A） the price levels of the two countries （ B） the current account
23、balances of the two countries （ C） the fiscal policies of the two countries （ D） the trade balances of the two countries 34 The more popular money market instruments are the followings except _. （ A） treasury bills （ B） commercial papers （ C） repurchase agreements （ D） debentures 35 Advances to the
24、importer can be given in the following ways except _. （ A） limits for issuing letters of credit （ B） inward bill receivables （ C） packing loans （ D） delivery against bank guarantee 36 Individuals and businesses compute their _ based on their recorded earnings. （ A） deferred tax （ B） sales tax （ C） i
25、ncome tax （ D） corporation tax 37 _ can obtain packing loan from a bank when it receives the letter of credit issued in its favour, but the finance available will not usually exceed _ of the L/C amount. （ A） The exporter.90% （ B） The exporter.110% （ C） The importer.90% （ D） The importer.110% 38 _ ma
26、y make wage demands based on the accounting information that shows their employers reported income. （ A） Creditors （ B） Control expenses （ C） Labor union （ D） B C above 39 Find the interest on US $ 65,000 for 14 days at 3 percent per annum. _ （ A） US$37.91. （ B） US$75.83. （ C） US$113.74. （ D） US$227
27、.49. 40 The liabilities of the bank as shown in its balance sheet represent the _ which it uses its business. （ A） advances to customers （ B） share capital （ C） investments （ D） sources of the funds 二、完形填空 40 Liquidity risk arises from the inability of a bank to accommodate unexpected decreases in (
28、56) or to fund increases in (57) . When a bank has (58) liquidity, it cannot obtain sufficient funds, either by increasing liabilities or by (59) assets promptly, at a reasonable cost, thereby affecting profitability. In extreme cases, insufficient liquidity can lead to the (60) of a bank. （ A） liab
29、ilities （ B） assets （ C） sufficiency （ D） supply （ A） liabilities （ B） assets （ C） efficiency （ D） profitability （ A） adequate （ B） inadequate （ C） accurate （ D） inaccurate （ A） changing （ B） exchanging （ C） converting （ D） turning （ A） efficiency （ B） ability （ C） solvency （ D） insolvency 45 The Se
30、curities Exchange Act of 1936 established the Securities and Exchange (61) (SEC) and gave it authority (62) the securities markets. All brokers and dealers doing business in the organized markets must register (63) the SEC. A broker assists the trading process by buying or selling securities in the
31、market for a (n) (64) . A dealer satisfies investors trades by buying and selling securities from his own inventory. In addition, attempts to (65) securities prices were declared illegal. （ A） Committee （ B） Commission （ C） Congress （ D） Convention （ A） over （ B） on （ C） above （ D） for （ A） in （ B）
32、on （ C） with （ D） from （ A） buyer （ B） seller （ C） investor （ D） producer （ A） manipulate （ B） control （ C） adjust （ D） follow 三、判断正误 50 The BIS is the central bankers central bank. It is very discreet, and very influential. It was founded in 1930 to act as a trustee for the loans associated with th
33、e Young Plan for Germany Reparations. The first members of the bank were the central banks of Belgium, France, Germany, Italy, Japan and the United Kingdom, together with three private U. S. banks. The Federal Reserve Bank subsequently became a member alone with all the major European central banks.
34、 Current membership consists of 30 central banks, of which 25 are European plus the United States, Canada, Australia, and South Africa. (The BIS was unique in having Alhania and South Africa as co-member. ) The board of directors is composed of the governors of the central banks of Belgium, France,
35、Germany, Italy, and the United Kingdom, together with co-opted directors from among the governors of those member central banks that do not have a representative on the board. The BIS has three main functions. It acts as a bank, primarily as a central bankers bank; it acts as a gathering place for c
36、entral hankers, a vehicle for international monetary cooperation; and it acts as trustee for various international loans. The BISs role as an intermediary provides a number of advantages to other central banks. The first is anonymity : sometimes it is not convenient for a central bank to be seen to
37、withdraw its funds from the market. The second is risk spreading: a deposit with the BIS is very safe since the bank is highly liquid. Finally, deposits placed with the BIS can usually be withdrawn at very short notice. 51 Albania and South Africa share a seat in the BIS. （ A） Right （ B） Wrong （ C）
38、Doesnt say 52 Each governor of the central banks of all member countries are on the board of directors of the BIS. （ A） Right （ B） Wrong （ C） Doesnt say 53 As a central bankers bank, BIS holds routine meetings to coordinate activities for international Monetary understanding. （ A） Right （ B） Wrong （
39、 C） Doesnt say 54 As a trustee for various international loans, the BIS is very careful and considerate of its customers interests. （ A） Right （ B） Wrong （ C） Doesnt say 54 The handy ATM/debit card youve packed for your big overseas vacation may be packed with fees. Many banks charge fees whenever a
40、 customer uses an ATM/debit card outside the United States. Debit cards, such as the Visa Check Card and MasterCard Money, are linked to a cardholders checking account and can be used for purchases and to withdraw money from overseas ATMs. Foreign-fee double whammy. Most banks zap customers with USD
41、1.50 to USD5 fees for using overseas ATMs. And now some major banks are charging customers 2-percent fees for each debit card purchase made while traveling abroad. These new fees come on top of 1 percent fees long charged by Visa and MasterCard for transactions involving foreign currency. “If your b
42、ank is adding 2 percent its simply because they see it as a way of getting extra money out of you,“ says Ed Perkins, a nationally syndicated travel columnist and consumer advocate. “By the time your bank gets the charge its already in dollars. “ When you make a purchase with a credit card or debit c
43、ard, you pay an overseas merchant in local currency. But the charge that shows up on your credit card bill or bank statement is in US dollars. 55 When youre paying for your meal in Swiss francs, your bank statement will list the cost of your dinner in US dollars. （ A） Right （ B） Wrong （ C） Doesnt sa
44、y 56 When you make a purchase with a credit card or debit card, you pay an overseas merchant in local currency. （ A） Right （ B） Wrong （ C） Doesnt say 57 Many banks charge fees whenever a customer uses an ATM/debit card inside the United States. （ A） Right （ B） Wrong （ C） Doesnt say 57 Assets are the
45、 economic resources of the business that can be usefully expressed in monetary terms. Liabilities, or creditors, equity, are the obligations, or debts, that the firm must pay in money or services at some time in the future. They therefore represent creditors claims on the assets of the firm. The own
46、ers interest is equal to the net assets of the business, which is defined as the difference between the assets and liabilities. Thus, owners equity is the residual claim-a claim to the assets remaining after the debt to creditors has been discharged. 58 Assets and liabilities of a firm are both show
47、n on the firms balance sheet. （ A） Right （ B） Wrong （ C） Doesnt say 59 The equity amount of a balance sheet is the creditors claims on the firm. （ A） Right （ B） Wrong （ C） Doesnt say 60 Expenses of a firm should be shown on the firms income statement. （ A） Right （ B） Wrong （ C） Doesnt say 四、阅读理解 60
48、A banks bookkeeping system is trying to prove three thingsthat all the days 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
49、days 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 chec
