金融英语模拟阅读官方最新版
Part two Reading
Section One (10%)
Directions: There are ten statements in this section. For each statement there are four choices marked A，B，C，D. You should choose the best answer.
31. If the lessor makes an equity investment equal to 20% of the equipment's original cost, and borrows the remaining 80% from a long-term creditor, and writes a noncancelable lease for the equipment, such lease is called a ___________.
A. operating lease
B. leveraged lease
C. direct-financing lease
D. sales-type lease
32. The interest rate for borrowing funds from inter-bank market is close to, but always slightly ____________ the rate that is available from the central bank.
A. lower than
B. higher than
C. as high as
D. not as high as
33. ___________ is a financial market in which securities that have been previously issued can be resold.
A. A primary market
B. A secondary market
C. A issuing market
D. The capital market
34. Of the challenging issues in Internet banking, which people care most,
is _________.
A. the provision of a secure platform for banking transactions
B. whether management has the creativity and vision to harness the technology
C. how to deliver high-quality products for the customers' convenience
D. whether management has the ability to satisfy
customers' continually changing financial needs
35. From a Chinese Bank's 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 ________.
A. a vostro account; a nostro account
B. a mirror account; a nostro account
C. a nostro account; a vostro account
D. a vostro account; a mirror account
36. If __________, such a situation is called
break-even.
A. contribution margin= fixed costs
B. contribution margin=total costs
C. profit=expense
D. sales revenue=variable cost
37. Foreign-funded enterprises may retain their export
earnings if those earnings _______.
A. get after SAFE approves
B. will be remitted abroad
C. will be invested in local area
D. do not exceed the limit set by the SAFE
38. BOT is an abbreviated form of _________.
A. build-or-technology
B. build-operate-transfer
C. build-operate-technology
D. benefit-operate-transfer
39. _________ is the foundation of private accounting,
which analyzes a business's costs to help managers control expenses.
A. Budgeting
B. Management information system
C. Internet auditing
D. Cost accounting
40. Underwriting simply means that the investment
banker promises to ________ the securities.
1
A. buy
B. sell
C. design
D. issue
Section Two (10%)
Directions: There are 10 blanks in the following passages. For each blanks there are four choices marked A, B, C, D. You should choose the best answer.
Passage One
Another way of distinguishing markets is on the basis of the _____41_______of the securities in each market. The __42______ is a financial market in which only short-term debt instruments are traded. The ___43_____ is the market in which longer-term debt and equity instruments are traded. The securities in the former are usually more widely traded than those in the latter and so tend to be ____44______. In addition, short-term securities have _____45______fluctuations in prices than long-term securities, making them safer investments.
41.
A. volume
B. maturity
C. issuing procedure
D. kind
42.
A. money market
B. capital market
C. primary market
D. secondary market
43.
A. money market
B. capital market
C. primary market
D. secondary market
44.
A. more solvent
B. more risk
C. more liquid
D. safer
45.
A. volatile
B. violent
C. wider
D. smaller
Passage Two
In documentary credit operations, all parties concerned deal in ___46____ and not in ____47____.
The banks check exclusively on the basis of documents ___48____to them to see whether the terms of the credit have been fulfilled. They are ____49_____to verify whether the goods supplied actually agree with those specified in the credit, ____50____differences, say, between the goods invoiced and those actually delivered, nor answerable to the buyers' complaints about these differences. It is up to the buyers and sellers to settle questionables of this nature between themselves.
46.
A. goods
B. credits
C. documents
D. contracts
47.
A. goods
B. credits
C. documents
D. contracts
48.
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A. delivered
B. presented
C. deliver
D. release
49.
A. responsible
B. not responsible
C. bound
D. willing
50.
A. nor liable for
B. or liable for
C. nor liable to
D. or liable to
Section Three (10%)
Directions: Read the following passages, and determine whether the sentences are "Right" or "wrong". If there is not enough information to answer " right" or "wrong''. choose "Doesn't say".
Passage One
New issues of common stock come into two varieties, primary distributions and secondary distributions. Primaries are sales of stock that have never been issued before. There are two types of primary distributions--initial public offering (IPOs) and additional floats of companies' stock that will dilute each shareholder's existing holding. Of the two, the latter are more common in the new issues market for equities since they involve offerings of shares of larger, more mature companies seeking additional equity capital. Secondary distributions are sales of stock that previously existed in some form or other but are too large to be accommodated on the stock exchanges. Procedures for secondaries often follow those for primaries although the offering period is much shorter and may involve a matter of hours rather than days.
The actual marketing for these issues is done by investment bankers directly to the public. On rare occasions, companies have attempted to sell their shares or bonds directly to the public, avoiding investment banking fees. Unless the company is very well known, such attempts are less than successful.
The behavior of investment bankers is key to the reception of new issues and directly affects the cost of capital for a company. As a result, the choice of an investment banker is crucial for a company, and the wrong choice could affect its costs over the near term.
51. Initial public offerings (IPOs) are one of the type
of primary distributions,while additional floats of companies' stock belong to secondary distributions.
A.Right
B.Wrong
C.Doesn't say
52. Compared with additional floats of companies'
stock, initial public offering
(IPOs) are more common because they involve offerings of shares larger, more mature companies seeking additional equity capital.
A.Right
B.Wrong
C.Doesn't say
53.Both primary distributions and secondary
distributions are issued in primary markets.
A.Right
B.Wrong
C.Doesn't say
54. Few companies have attempted to see their shares
or bonds directly to the public.
A.Right
B.Wrong
C.Doesn't say
Passage Two
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The simplest means of transferring funds abroad is by means of the airmail remittance order. For example, a local customer of the bank wishes to send money to a relative in Japan. The local customer goes to the United States bank and specifies where and to whom the money is to be delivered. He also indicates the amount he wishes to send, for example, USD$100. The bank prepares a letter to its correspondent bank in the town nearest to where the relative lives. In this letter, the United States bank says, "Advise and pay US dollars 100 to ( name and address ) of recipient." The letter says that this is by order of its local customer, giving his name. Then it adds, " In reimbursement, we credit your account with us." This informs the Japanese bank that its account in the United States bank has been credited USD100 (The United states bank credits the Japanese banks due to account).
55. MT is the simplest means of transferring funds abroad.
A.Right
B.Wrong
C.Doesn't say
56. According to the passage, the local customer of U.S. is a remitter.
A.Right
B.Wrong
C.Doesn't say
57.The Japanese bank debits the U.S. bank's due from account.
A.Right
B.Wrong
C.Doesn't say
Passage Three
To finance the national debt, the government issues a variety of debt securities. The most widely
held liquid security is the Treasury bill, which is commonly issued by the ministry of finance. However.
some Treasury bills, like the Treasury bill of the U. S.
government, do not actually pay interest. Instead they are issued at a discount from par (their value at maturity). The investor’s yield comes from the increase in the value of the security between the time it was purchased and the time it matures.
Treasury bills are attractive to investors because they are backed by the government and therefore are virtually free of default risk. Because even if the government ran out of money it could simply print more to pay them off when they mature. The risk of unexpected changes in inflation is also low because of the short term to maturity. The markets for Treasury bills in most developed countries are deep and liquid,
A deep market is one with many different buyers and
sellers. A liquid market is one in which securities can be bought and sold quickly and with low transaction costs. Investors in markets that are deep and liquid have little risk that they will not be able to sell their securities when they want to.
58. Treasury bills are short-term and virtually free of
default risk.
A.Right
B.Wrong
C.Doesn't say
59. As some treasury bills do not actually pay interest,
they are not attractive to investors
A.Right
B.Wrong
C.Doesn't say
60.Investors in deep and liquid markets face immense
risk that they will not be able to selltheir securities when they want to.
A.Right
B.Wrong
C.Doesn't say
Section Four (20%)
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Directions: There are 4 passages in this sections. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C, D. You should choose the best answer.
Passage One
Since equal dollar amounts of debits and credits are entered in the accounts for every transaction recorded, the sum of the debits in the ledger must be equal to the sum of all the credits. If the computation of account balances has been accurate, it follows that the total of the accounts with debit balances must be equal to the total of the accounts with credit balances.
Before using the account balances to prepare financial statements, it is desirable to prove that the total of accounts with debit balances is in fact equal to the total of accounts with credit balances. This proof of the equality of debit and credit balances is called a trial balances. A trial balance is a two-column schedule listing the names and balances of all the accounts in the order in which they appear in the ledger. The debit balances are listed in the left-hand column and the credit balances in the right-column. The totals of the two columns should agree.
The trial balance provides proof that the ledger is in balance. The agreement of the debit and credit totals of the trial balance gives assurance that:
1.Equal debits and credits have been recorded for all transactions.
2.The debit or credit balance of each account has been correctly computed.
3. The addition of the account balances in the trial balance has been correctly performed.
Suppose that the debit and credit totals of the trial balance do not agree. This situation indicates that one or more errors have been made. Typical of such errors are (1) the entering of a debit as a credit or vice verse;
(2) arithmetical mistakes in balancing accounts; (3) clerical errors in copying account balances into the trial balance; (4) listing a debit balance in the credit column of the trial balance, or vice verse; and (5) errors in addition of the trial balance.
The preparation of a trial balance does not prove
that transactions have been correctly analyzed and recorded in the proper accounts. If, for example, a receipt of cash were not be disclosed by the trial balance. In brief, the trial balance proves only one respect of the ledger, and that is the equality of debit and credits.
61. A trial balance is a two-column schedule listing
the names and balances of all the accounts to prove _______________.
A. the agreement of the debit and credit totals
B. the order in which they appear in the ledger
C. the equality of account balances of financial
statements
D. the order in which they appear in the
recording
62. Unless __________, the totals of the debit and
credit of trial balance should agree.
A. the debit or credit balance of each amount has
been correctly computed
B. debits and credits have been recorded
correctly for all transactions
C. unequal debits and credits have been recorded
for all transactions
D. the addition of the account balance in the trial
balances has been correctly performed
63.If ____________, the debit and credit totals of the
trial balance do not agree.
A. mistakes appear in computing balancing
accounts
B. a credit is entered as a debit
C. a credit balance is listed in the debit column
D. All of the above
64. If a payment of cash is recorded by ________, the
trial balance would still balance.
A. crediting the Account Payable account
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B. debiting the cash account
C. debiting the Account Receivable account
D. debiting the land account
65. A trial balance is a working paper which is intended ___________.
A. for distribution to various outsiders
B. to prepare financial statements
C. for distribution to various accountants
D. to prepare ledger accounts
Passage Two
Insurance is almost as important to business as banking. It works quite simply by spreading over a large number of people, the costs or the losses which otherwise would fall on the few who actually suffer them.
Fire, for instance, normally damages only a few businesses each year but almost all companies buy insurance to protect themselves against it. What happens is that most companies pay regular small amounts of money, called the premium to insurance groups and so a large fund of money builds up. Then the few who have suffered fires claim the cost of the damages. After investigation, the claims are paid out by the insurance companies.
For the operation to work, insurance companies have to calculate what is the chance or probability of certain events happening, and what the cost of making accidents good will be, and how many people will pay, what rates, to have protection. Premiums are fixed in proportion to the risk involved.
There are four principles backing up every insurance contract. The first, known as indemnity, is that the insured should get back the same value as was lost. If you insure your watch against the risk of its being stolen, then the insurance company will only pay out the cost of a similar, second. hired watch unless you make a special agreement with them.
The second principle is that of agreeing that the insurer has to own, or have the insurable interest in, the property covered, both at the time of affecting the insurance and at the time of loss. This is usual for
policies covering fire；but the insurance on ships and their cargoes can be transferred to new owners if required.
Thirdly it is necessary for the agreement to be concluded in good faith. Generally the company providing insurance cover charges a premium based on what it is told. If a company fails to mention that a warehouse sometimes contains explosives the underwriter may declare the contract not valid and refuse to pay a claim if the warehouse blows up.
Finally, insurers distinguish between remote and immediate causes of an event. If there is an earthquake and a house is damaged, catches fire and is flooded by firemen when putting out the flames, the compensation due will depend on the exact words used in the detailed insurance contract. Usually companies do not provide cover against earthquake damage, so the house owner may not get any compensation for the effects of the fire or water, as these were a direct result ofthe earthquake.
66. What are the four principles backing up every
insurance contract?
A. Indenmity, the insurable interest, premium and
good faith.
B. Indemnity, the cost of the damage, the exact
words in the contract and the insurableinterest.
C.Indemnity, the insurable interest, good faith
and remote and immediate causes of anevent.
D. Indemnity, the insurable interest, the cost of
the damages and good faith.
67. I n Para. 2, the term "premium" means
___________
A. the cost of the damage
B. a sum of money paid regularly to an insurance
company
C. proportion of the risk involved
D. a large fund of money
68. Which of the following is NOT true according to
the passage?
6
A. Premiums are usually decided in proportion to the risk involved.
B. Insurance companies often do not provide cover against earthquake damages.
C. Insurance on ships and their cargoes can be transferred to new owners if required.
D. Those who buy insurance can claim the cost of damages if they suffer from firescaused by an earthquake.
69. Which of the following is implied, but not directly stated in the passage?
A. A regular small sum of money will cover your losses.
B. Insurance companies usually do not provide cover against earthquake losses.
C. An insurance company can build up a large sum of money from those who pay insurance charge.
D. You cannot cover the losses you suffer if the results of the investigation by insurance company turn out not to be in your favor.
70. The purpose of this passage is ___________ .
A. to get you familiar with insurance business
B. to advise you to insure your properties
C. to tell you how to get compensation from an insurance company
D. to teach you how to sign an insurance contract Passage Three
Once the exporter has been advised that a letter of credit has been issued in its favor, many exporters make the mistake of starting to prepare or fulfill the requirements of the foreign customer's purchase order before actually receiving the actual letter of credit from the opening or issuing bank. Unless the exporter has had good or excellent prior experience with the foreign customer and its issuing bank, the exporter runs the risk of having the goods ready for shipment, without receiving the original letter of credit. The exporter runs a risk because it may or may not be able to comply with certain terms and conditions contained
in the actual original letter of credit. It is always conceivable new conditions might be added to the credit instrument. Or the goods might be shipped and arrived at the overseas port of destination without any original documents because the original L/C arrives late. Thus, the foreign customer will be unable to clear goods through customs, and the goods will be stored in a customs warehouse to accrue expensive demurrage charges.
The answer to the above mentioned problem is to have the opening bank issue the letter of credit via tested telex or SWIFT to the advising or negotiating bank as the "original operative instrument" which can be presented for payment by the beneficiary. The exporter must make sure the negotiating or confirming bank, usually the advising bank, is willing to accept the aforementioned as the original operative instrument. Sometimes advising, negotiating, and even confirming banks who pay on behalf of issuing banks still want to wait for the original written letter of credit to be received by them via mail. This might indicate a financial problem with the issuing bank or some sort of technical problems between the banks which the exporter should investigate immediately.
The solution helps reduce or eliminate any delays in credit timely for payment after shipment of the goods.
Remember in many cases banks want the original on-board ocean bill of lading presented to them with the original letter of credit.
71. The exporter should start to prepare or fulfill the
requirements of the foreign customer's purchase order _______________.
A. before the exporter has been advised that a
letter of credit has been issued in its favor
B. after the exporter has been advised that a letter
of credit has been issued in its favor
C. before the exporter actually receives the letter
of credit from the opening or issuing bank
D. after the exporter actually receives the letter of
credit from the opening or issuing bank
72. If the exporter starts to prepare or fulfill the
requirements of the foreign customer's purchase order
7
when he has been advised that a letter of credit has been issued, he may run the risk of ________.
A. having the goods ready to board a steamship which may not comply with certain terms and conditions stipulated in the letter of credit
B. having the goods shipped to the destination and cleared through customs
C. having the goods stored in the custom's warehouse without any charges
D. None of the above
73. According to the passage, the importer can clear goods through customs on presentation of ____________.
A. the original letter of credit
B. the original documents
C. the credit instrument
D. expensive demurrage charges
74. The bank that issues a letter of credit is called ____________.
A. an issuing bank
B. a confirming bank
C. a negotiating bank
D. an advising bank
75. Which of the following is NOT true?
A. The negotiating bank always agrees to accept the tested telex letter of credit as the original operative instrument.
B. The advising bank sometimes agrees to pay on behalf of the issuing bank.
C. The confirming bank sometimes still wants to wait for the original letter of credit.
D.The exporter sometimes pays no attention to the financial problem with the issuing bank.
Passage Four
Cost- V olume-Profit (C-V-P) analysis is the technique for determining how changes in cost and
volume affect the profitability of an organization.
Here we will discuss how the analysis of cost behavior patterns allows management to understand the effects that changes in cost, volume, and revenue will have on profit. The techniques for studying these relationships are collectively referred to as cost-volume-profit (C-V-P) analysis. They can be used in making decisions about selling prices, production volume, levels of discretionary fixed costs, and so on.
There are three common and related ways to perform C-V-P analysis: (1) The contribution margin approach; (2) The equation approach; and (3) the graphical approach. Although all the three common methods of C-V-P analysis are variations of the same calculations, each approach has its advantages. The graphical approach allows the simultaneous analysis of several different activity levels.
Among others things, C-V-P analysis is used to compute break-even points and target net income levels. The equation approach is especially useful in assessing how profit change when costs or revenues change.
Three limiting assumptions are (1) that the sales mix is constant, (2) that cost and revenue behavior patterns are linear and remain constant over the relevant range, and (3)that all costs can be categorized as either fixed or variable. When sales volumes are relatively stable management should always emphasize the products with the highest contribution-margin ratios.
76. According to the passage, which of the following
statements is not mentioned?
A. There are three common and related ways to
perform C-V-P analysis.
B. There are three limiting assumption in C-V-P
analysis.
C. There are three advantages of C-V-P analysis.
D. There are three main factors in C-V-P
analysis.
77. C-V-P analysis can be used for determining the
following item except __________.
8
A. the discretionary fixed costs
B. the production volume
C. the capital amount
D. the selling price
78. ______ is (are) especially useful in simultaneous analysis of several different activity levels.
A. The graphical approach
B. The contribution margin approach
C. The equation approach
D. All of above
79. Which of the following statements is false?
A. C-V-P analysis can be used to computer break-even points and target net income levels.
B. One of the three limiting assumptions is that cost and revenue behavior patterns are linear and remain constant over the relevant range.
C. The other limiting assumptions are that the sales mix is constant and all costs can be categorized as either fixed or variable.
D. The contribution margin approach is especially useful in assessing how profits change when costs or revenue change.
80. Which is not the three limiting assumptions in
C-V-P analysis?
A. The sales mix is constant cost.
B. Revenue behavior patterns are linear and remain constant over the relevant range.
C. All costs can be categorized as either fixed or variable.
D. The sales volumes are relatively stable.
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中职英语期末试题1
15春英语期末考试 说明：本次考试只交答题卡，试卷自己保存好，考后讲评。 第一部分英语知识运用（共三节共35分） 第一节语音知识从下列各组ABCD四个选项中，找出其划线部分与前面单词划线部分读音相同的选项（共5分） 1. minded A .asked B. believed C. started D. worked 2. think A. earth B. then C. their D. without 3. maps A. beds B. seats C. doctors D. desks 4．ahead A really B bread C repeat D great 5．flood A. book B. good C. blood D. foot 第二节词汇与语法知识从ABCD四个选项中，找出可以填入空白处的最佳选项（共20分） 6. ---What colour is the bike? ---It’s _______ orange. A. an B. a C. / D. the 7. That isn’t her bag. It’s ________. A. my B. I C. mine D. me 8. My mother looks young her age. A. for B. to C. as D. in 9. June 1st is ____ Day all over the world. A. Child’s B. Childs’ C. Children’s D. Childrens’ 10. The family together is important during the Spring festival. A. getting B. to get C. got D. getted 11.–Are those _____? -No, they aren’t. They’re _____. A.sheep; cows B. sheep; cow C. sheeps; cow D. sheeps; cows 12. What’s the weather like today? It’s_________. A. sun B. suny c. sunny D. wind 13. .Which language is ____ , English, French or Chinese? A. difficult B. the difficult C. more difficult D. the most difficult 14.________ of the students are girls, and the rest ______ boys. A. Two third, is B. The two third, are C. Two thirds, are D. Two thirds, is 15. Tom is taller than Mike. But he is not ____ Mike. A. strong as B. so strong as C. so strong D. as strong 16. We can see a large blackboard in front of classroom A．/,the B．the,the C．/,/ D. the,/ 17. The more you practice , the ______ you draw. A. good B. better C. well D. best 18. The doctor asked the old man to give ________ smoking. A .to B. up C. off D. in 19. There ____ two bowls of rice on the table. A. is B. have C. has D. are 20. _____ can I keep the dictionary? ---A week. A. How soon B. How long C. How often D. How far 21. You’ve never been to the US, ? A. have you B. haven’t you C. do you D. don’t you 22. I’m looking forward to _____ from you . A hearing B. to hear C. to be heard D. to have heard 23． is very interesting in the river in summer A. This, swim B. That, to swim C. It, swim D. It, to swim 24. The girl ____ to bed until very late last night. A. went B. didn't go C. go D. don't go 25. Hurry up, ______ we'll be late for the meeting. A. and B. but C. then D. or 第三节完形填空阅读下面短文然后从所给ABCD四个选项中找出正确答案（10分） One day a famous speaker gave a speech to a crowd of people. He held up a $20 bill. He asked, "Who would like this $20 bill " Hands were 26 . Then he said, "I am going to give this $20 to one of you, but first let me do this." He began to crumple（弄皱）the 27 . He then asked the audience, " 28 still wants it?" Still the hands went up in the air. "What if I do this " He asked, and he 29 it on the ground, and started to step on it. He picked it up. Now the bill was 30 and crumpled. "Now who still wants it?" Still the hands went up. "My friends,” He continued, “You have all 31 a good lesson. No matter 32 I did to the money, you still wanted it because the bill did not lose its value . It was still worth $20. Many times in our lives , we are dropped, crumpled, and stepped on, because we sometimes make wrong decisions, or we may 33 with something we do not expect .When that happens, we feel depressed and think we are 34 . But in fact no
金融英语阅读：货币的职能_英语题库
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