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冻伤E.

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听力原文:W: Manager, I have to inform. you that there is an error in our invoice to Mr. Smith for the shoes he ordered on May 25.
M: OK, just change "carriage forward" to "carriage paid". We can't lose this customer.
Q: What did the customer order on May 25?
(12)

A. Invoice.
B. Shoes.
Carriage.
D. Error.

Current liabilities may include the following items ______.

A. taxes payable
B. dividends payable
C. accounts payable
D. all of the above

对话理解
听力原文:W: I know there are some elements which will affect the investors' searches for the highest possible returns. What are they?
M: Risk aversion, lack of time, lack of skill, and other mortal conditions.
Q: Which of the following doesn't belong to the elements which will constrain the investors' searches for the highest possible returns?
(11)

A. Risk aversion.
B. Lack of time.
C. Lack of skill.
D. Enough time.

听力原文: Some banks offer other types of loans repayable by monthly installments, such as business development loans, house improvement loans, and farm development loans. These may be either secured or unsecured. Secured loans attract a slightly lower rate of interest than unsecured loans. Some banks offer revolving credit schemes. These normally involve loans repayable by regular monthly installments, but they differ from other loans repayable by installments in two respects. First, the borrower need not take up the full amount of the loan at the outset. Secondly, as his repayments reduce his indebtedness, he can "top up" his loan by borrowing more, provided that the total debt outstanding does not exceed his agreed credit limit. In 1967 some banks introduced a new form. of account called a "budget account". The object is to allow personal customers to spread the incidence of normal personal and household expenditure.
24. Which of the following loans is not repaid by installments?
25.Which of the following loans would attract a lower rate of interest?
26.How does a borrower "top up" his loan?
27.What is the objective of introduction of the budget account?
(24)

A. Business development loans.
B. House improvement loans.
C. Farm development loans.
D. Overdrafts.

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