1、初级银行综合类-8(听力部分暂无答案)及答案解析(总分：100.00，做题时间：90 分钟)一、B听力题/B(总题数：2，分数：10.00)Directions: 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 must read the four suggested answers marked A, B, C and D,
2、 and decide which is the best answer. Then mark the corresponding letter on the ANSWER SHEET with a single line through the center.（分数：5.00）A.Exchange currency.B.Change some pound bills.C.Change some US Dollar bills.D.Change some pounds bill.A.In America.B.At Position No. 5.C.At Position No. 4.D.In
3、Africa.A.At Position No. 1.B.At Position No. 4.C.At the counter.D.At Position No. 5.A.To change 50 pounds.B.To change pounds into American dollars.C.To exchange US dollars.D.To change 15 pounds.A.Green colour backs.B.Thirty-five dollars.C.American dollar notes.D.RMB Yuan.（分数：5.00）A.Because it costs
4、less to send travellers cheques by insured post than send cash.B.Because the rate for cash is better than that for travellers cheques.C.Because it costs more to send travellers cheques by insured post.D.Because it costs more to send travellers cheques by insured post than send cash.A.100 pounds.B.10
5、0 dollars.C.100 marks.D.100 pound.A.In dollars.B.In sterling.C.Partly in dollars and partly in sterling.D.In pounds.A.20 000 dollars.B.20 000 pounds.C.30 000 dollars.D.30 000 pounds sterling.A.He must change dollars into pounds.B.He must have his account in Westminster Bank.C.He must get a license.D
6、.He must remit dollars.二、B单项选择/B(总题数：10，分数：10.00)1.Which of the following is not true of forfaiting? _.（分数：1.00）A.Forfaiting is a form of trade finance with recourseB.Forfaiting is the act of purchasing an exporters receivables (the amount the importer owes the exporter) at a discount by paying cash
7、C.The forfeiter takes over the buyer riskD.The purchase is usually guaranteed by a bank in the buyers country2.In documentary collection, the exporters present the documents to _ after goods have been shipped.（分数：1.00）A.the remitting bankB.the collecting bankC.the reimbursing bankD.the opening bank3
8、.Which of the following is usually least important as a measure of short - term liquidity? _.（分数：1.00）A.Quick ratioB.Current ratioC.Debt ratioD.Cash flows from operating activities4.Market risk refers to the risk of _.（分数：1.00）A.defaultB.financial prices fluctuationC.fraudD.deferred payment5.Which o
9、f the following statements is true? _.（分数：1.00）A.To decrease a receivable, debit the accountB.To decrease revenue, debit the accountC.To increase owners equity, debit the accountD.To increase an expense account, credit the account6.John writes a check on his ABC Bank account to pay for goods at Pete
10、r. Who is the drawee?（分数：1.00）A.JohnB.ABC BankC.PeterD.Both A and C7.From a Chinese banks point of view, the currency account which it maintains abroad is known as _, while a RMB account operated in China for a foreign bank is termed（分数：1.00）A.a vostro account.a nostro accountB.a nostro account.a vo
11、stro accountC.a mirror account.a nostro accountD.a vostro account.a mirror account8.Investment banks are _.（分数：1.00）A.banks that specialize in the management of wealthy peoples investmentsB.financial institutions that make loans to corporationsC.dealers in primary marketsD.none of the above9.What is
12、 the name of the document which can make a buyer feel confident that goods are of a certain standard? _.（分数：1.00）A.Certificate of originB.Commercial invoiceC.Insurance policyD.Inspection certificate10.Which of the following is true of a mortgage? _.（分数：1.00）A.The mortgagee retains possession of the
13、mortgaged propertyB.The mortgagor retains possession of the mortgaged propertyC.The lender acquires the right to retain the mortgaged property until the mortgage debt is repaidD.None of the above三、B完型填空/B(总题数：1，分数：20.00)trade, above, expiration, respond, strike, profitable, seller, how, most, financ
14、ialIn general, an option gives to the buyer the right, but not the obligation, to buy or sell a good, whereas the option seller must U(21) /U accordingly. Many different types of option contracts exist in the U(22) /U world. The two major types of contracts U(23) /U on organized options exchanges ar
15、e calls and puts.A call gives to the buyer of the option contract the right to buy a specified number of units of an underlying asset, at a specified price called the exercise or U(24) /U price, on or before a specified date called the expiration date or strike date. A put gives its the buyer the ri
16、ght to sell a specified number of units of an underlying asset at a specified price on or before a specified date. In all cases the U(25) /U of the option contract, the writer, is subordinate to the decision of the buyer, and the buyer exercises the option only if it is U(26) /U to him or her. The b
17、uyer of a call benefits if the price of the asset is U(27) /U the exercise price at expiration. The buyer of a put benefits if the asset price is below the exercise price at expiration.The complete definition of an option must clearly specify U(28) /U the option can be exercised. A European - type o
18、ption can only be exercised on a specified date, usually the U(29) /U date. An American -type option can only be exercised by the buyer at any time until the expiration date. American options are used on U(30) /U of the organized options exchanges in the world. Both types of options can be freely tr
19、aded at any time until expiration.（分数：20.00）(1).（分数：2.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_四、B阅读理解/B(总题数：2，分数：20.00)The importer will require a full set of bills of lading in order to obtain the goods from overseas port. The bills of lading can only be obtained by
20、 payment of the bill of exchange (D/P), or by acceptance (D/A). Therefore, the importer cannot obtain the goods without paying or accepting the bill of exchange, and conversely an exporter retains control of the goods until payment or acceptance of bill of exchange. When goods are sent by air, the a
21、irway bill could show the importers bank as consignee. Once again the importer must pay or accept a bill of exchange to be able to obtain the goods. Once the importer has paid or accepted the bill of exchange, the importers bank will issue a delivery order. The delivery order is an authority, signed
22、 on behalf of the bank, authorizing the airport to release the goods to the named importer. An exporter should obtain the prior agreement of the importers bank before he consigns goods to that bank. In practice, the importers bank will not agree to be named as consignee, unless its own customer is o
23、f major importance.When D/P terms are used, it is unnecessary to include a bill of exchange, since the over- seas bank can release documents on payment of the invoice amount. However, sight drafts are usually included.（分数：10.00）(1).The meaning of D/P is _.（分数：2.00）A.Dollar against PoundB.document ag
24、ainst paymentC.delivery after paymentD.Dollar in payment(2).The importer can obtain the goods only by _.（分数：2.00）A.paying or accepting the bill of exchangeB.paying in cashC.opening a letter of creditD.showing the bill of exchange(3).When goods are sent by air, _ can issue a delivery order to release
25、 the goods.（分数：2.00）A.the exporterB.the exporters bankC.the importerD.the importers bank(4).The importers bank will not agree to be named as consignee unless _.（分数：2.00）A.its own customer is of major importanceB.the exporter will not obtain the prior agreement from itC.the exporters customer is not
26、of major importanceD.it worries about the importers potential default(5)._ are the most important documents in international settlement.（分数：2.00）A.Commercial invoice, bill of lading and insurance documentsB.Commercial invoice, insurance documents and airway billsC.Bill of lading, airway bills and a
27、bill of exchangeD.Sight drafts, delivery order and bill of ladingA firms cash flows can be divided into cash flow from: (1) operating activities (2) investment activities, and (3) financing activities. The operation activity cash flows are cash flows-inflows and outflows-directly related to originat
28、ion and sale of the financial firms assets and to operating costs such as general market activities, security trading activities, interest received and foreclosed collateral. Investment activity cash flows are cash flows and financial investments. Clearly, purchase transactions would result in cash
29、outflows whereas sales transaction would generate cash inflows. The financing activity cash flows result from debt and equity financing transactions. Borrowing and repaying either short - term debt or long - term debt would result in a corresponding cash inflow or outflow. Similarly, the sale of com
30、mon or preferred stock would result in a cash inflow whereas the repurchase of stock or payment of cash dividends would result in a financing outflow. Summarizing the firms operating, investment, and financing activity cash flows during a given period helps to account for changes in the firms cash p
31、osition from the beginning to the end of the period chosen.Managing cash is a very important activity for financial intermediaries. The cash flow statement provides the basics structure of all sources and uses of cash.（分数：10.00）(1).The statement of cash flow helps to explain the change in _.（分数：2.00
32、）A.net profit after taxesB.retained earning s of a given periodC.the firms cash position of given periodD.financial position of the firm(2).Cash flows from debt and equity financing transactions are said to be a kind of _.（分数：2.00）A.security trading activityB.operating activityC.investment activityD
33、.financing activity(3).Which of the following does not cause cash inflow?（分数：2.00）A.Origination of the financial firms assets.B.Sale of both operation fixed assets and financial investments.C.Repurchase of stock.D.Borrowing of long - term or short - term debt.(4).The cash flow statement provides the
34、 basic structure of all _.（分数：2.00）A.assets and liabilitiesB.sources and uses of cashC.items of interest incomeD.dividends paid(5).The statement of cash flow helps a firm to manage its _.（分数：2.00）A.assetsB.assets and liabilitiesC.capital structureD.liquidity position五、B英释汉/B(总题数：2，分数：6.00)11.Securit
35、ies regulators, at both the domestic and international levels, shall be guided by a constant concern for investor protection.（分数：3.00）_12.The New Basle Capital Accord is more extensive and complex than the 1988 Basle Accord, which is a natural reflection of the advancement and innovations in the fin
36、ancial marketplace and the need for a more risk -sensitive framework.（分数：3.00）_六、B判断正误/B(总题数：2，分数：14.00)A credit card is a plastic card (or its equivalent) to be used upon presentation by the cardholder to obtain money, goods, or services, possibly under a line of credit established by the card issu
37、er. The cardholder is billed for any outstanding balance.Credit card customers are given a credit limit on the credit card account and can buy goods and services up to this amount. Normally, banks will set different credit lines to the different groups of cardholders. Every time cardholder uses a cr
38、edit card for purchasing, he/she must sign a sales slip in the presence of the seller, and the signature is then compared to the signature on the card. Copies of the sales slips have the details of the card and they also show the details and amount of the sale.Each month the cardholder receives a st
39、atement from the bank which details all the trans- actions in the month, together with the total amount outstanding and any minimum amount that needs to be paid. When the full balance is not settled each month, the cardholder is charged a compound interest ( say 0. 05% ) on the outstanding balance ,
40、 and this is supposed to provide the bank with a main source of income ( although in China , this revenue is still low because people are reluctant to run into debt) . Other two major sources of credit card services are the annual fee from the cardholders and the percentage of the sales revenue as t
41、he commission paid by the seller.（分数：8.00）(1).A credit card is a plastic card and the like to be used to obtain money, goods, or services and an overdraft is not allowed.（分数：2.00）A.A. Right B.B. Wrong C.C. Doesnt say(2).Normally, banks will set different credit limits on different customers credit c
42、ard accounts.（分数：2.00）A.A. Right B.B. Wrong C.C. Doesnt say(3).Each month the credit cardholder will receive a statement from the bank showing the de- tails of the transactions excluding the total amount outstanding.（分数：2.00）A.A. Right B.B. Wrong C.C. Doesnt say(4).If the balance of the credit card
43、is not fully settled, the cardholder will have to pay a com- pound interest on the outstanding amount.（分数：2.00）A.A. Right B.B. Wrong C.C. Doesnt sayOpen account is an arrangement between the seller whereby the goods are manufactured and delivered before payment is required. Open account provides for
44、 payment at some stated specific future date and without the buyer issuing any negotiable instrument evidencing his legal commitment. The seller must have absolute trust that he will be paid at the agreed date. The seller should recognize that in certain instances it is possible to discount open acc
45、ounts receivable with a financial institution.（分数：6.00）(1).Through open account, the seller will manufacture goods before payment is required.（分数：2.00）A.A. Right B.B. Wrong C.C. Doesnt say(2).he buyer has to prove his promise in an open account.（分数：2.00）A.A. Right B.B. Wrong C.C. Doesnt say(3).The s
46、eller in an open account must know that in some circumstances he can present open account receivable to a law institution for acceptance.（分数：2.00）A.A. Right B.B. Wrong C.C. Doesnt say七、B写作题/B(总题数：1，分数：20.00)13.You work as an accountant for an electric equipment producer. You delivered two orders to
47、one customer on 10 December 1996 and 20 January 1997 respectively, but havent received any payment yet. The customer has been sent two detailed statements each after 20 days of delivery. So you are sending him one more in a letter form. Write a letter about 100-120 words advising your customer to settle his accounts as soon as possible.（分数：20.00）_初级银行综合类-8(听力部分暂无答案)答案解析(总分：100.00，做题时间：90 分钟)一、B听力题/B(总题数：2，分数：10.00)Directions: In this section, you will hear ten short statements. Each statement
