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[主观题]

听力原文：M: Accounting controls refer to plans, procedures and records required for safegu

arding assets and producing reliable financial accounts.

W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

Q: What are the important elements of a bank's internal control system？

(15)

A．Accounting basis.

B．Cash basis accounting.

C．Accounting control.

D．The chart of accounts of a bank.

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发布时间：2020-07-11

更多“听力原文：M: Accounting controls refer to plans, procedures and records required for safegu”相关的问题

第1题

听力原文：Although the said company is a sun-rising firm, its accounting management should

be improved before the loan is extended to it.

(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.

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第2题

听力原文：M: I've got my loan proposal approved.W: That's good news. But be sure that you c

听力原文：M: I've got my loan proposal approved.

W: That's good news. But be sure that you can get enough money to repay the loan when it is due.

Q: What does the woman worry about？

(13)

A．The loan proposal.

B．His repayment capability.

C．The bank's money.

D．Her own money.

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第3题

听力原文：M: Do I have to have an account here to cash a personal check？W: Not if it's draw

听力原文：M: Do I have to have an account here to cash a personal check？

W: Not if it's drawn on this branch.

Q: What will the man probably do？

(12)

A．Have an account.

B．Draw on this branch.

C．Cash a check.

D．Something personal.

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第4题

听力原文：M: I'd like to draw two thousand francs on my account, please.W: I'm sorry, sir.

听力原文：M: I'd like to draw two thousand francs on my account, please.

W: I'm sorry, sir. Your account has a balance of 427.20 francs.

Q: How much is left to the account？

(14)

A．2,000 francs.

B．20,000 francs.

C．472 francs.

D．472.20 francs.

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第5题

听力原文：W: Will my deposit earn any interest？M: Certainly. Interest rate on savings accou

听力原文：W: Will my deposit earn any interest？

M: Certainly. Interest rate on savings accounts at the moment is 3%. If you opened a current account money, you wouldn't earn any interest.

Q: What would the interest rate be if the woman opened a current account？

(14)

A．3%.

B．5%.

C．11%.

D．None.

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第6题

听力原文：M: If a bank has inadequate liquidity, what would happen？W: In this case, it cann

听力原文：M: If a bank has inadequate liquidity, what would happen？

W: In this case, it cannot obtain sufficient funds, either by increasing liabilities or by converting assets promptly. Thus, insufficient liquidity can lead to the insolvency of a bank.

Q: What would lead to a bank's insolvency？

(14)

A．Adequate liquidity.

B．Insufficient liquidity.

C．Increasing liabilities.

D．Converting assets.

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第7题

听力原文：M: Could you tell me what specific document you will provide？W: Together with the

听力原文：M: Could you tell me what specific document you will provide？

W: Together with the draft, we'll also send you a complete set of bills of lading, an invoice, an export license, an insurance policy, a certificate of origin, and a certificate of inspection.

Q: What document the woman did not mention？

(14)

A．Bills of lading.

B．Consular invoice.

C．Insurance policy.

D．Certificate of origin.

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第8题

听力原文：M: We have agreed on the terms of payment. Is it possible to effect shipment in A

ugust？？？

W: I'm afraid not. Mid September, I think.

Q: When is the earliest possible time of shipment？

(13)

A．July.

B．August.

C．September.

D．October.

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第9题

听力原文：M: The depositors can earn interest on demand deposits, is that right？W: Yes, but

听力原文：M: The depositors can earn interest on demand deposits, is that right？

W: Yes, but the rate of interest on demand deposits is generally well below the bank's base rate.

Q: What does the woman imply？

(15)

A．The bank's base rate is fixed.

B．The rate on demand deposits is low.

C．The rate on demand deposits is high.

D．The bank's base rate is floating.

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第10题

听力原文：M: I want to apply for a credit card. What are the common credit cards？W: Master

听力原文：M: I want to apply for a credit card. What are the common credit cards？

W: Master Card, Visa, Discover, and American Express. Apply for the ones without annual fees. Some credit cards even pay you back about 1% - 2% of what you spend.

Q: Which type of credit card is not mentioned in the conversation？

(19)

A．Smart Card.

B．Master Card.

C．Visa Card.

D．American Express.

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