Which of the following terms of payment has the least country risk？
A. Revocable documentary credits.
B. Confirmed Irrevocable documentary credits.
C. Documentary collection Ｄ/P.
Documentary collection Ｄ/Ａ.
查看答案
听力原文：M: Could your company accept bills of exchange payable 30 days after sight？
W: No, we don't accept any draft; instead, we usually make payment at sight.
Q: What can we infer from the conversation？
(19)
A. The man will probably wait for the payment for 30 days.
B. The man can get his payment right away.
C. The man will send an order to the company.
D. The woman will not pay the man at sight.
对话理解
听力原文：M: The paper money required little effort to carry. If you need large amount of money, you can use a check or credit card to make the payment.
W: This nature of money is called portability and it provides convenience in settling transactions.
Q: What does the word portability mean？
(11)
A. It means being convenient to be carried.
B. It means being readily to be divided.
C. It means being easily identified.
D. It means being carried in a big basket.
听力原文：The tax return does not show accrued income.
(8)
A. The tax return is not shown in the income.
B. The income is not accurate in taxation.
C. The tax should be returned according to the income.
D. The tax return is not in accordance with the income that should be taxed.
W: Both of them must endorse, unless one has authority to endorse for the other.
Q: Which of the following is not right according to the woman？
(18)
A. Both endorse the instrument.
B. Neither of them endorses the instrument.
C. A authorizes B to endorse the instrument.
D. B authorizes A to endorse the instrument.
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