(6)
A. The financial reporting is to provide information for the investors and lenders only.
B. The main aim of financial reporting is to offer information useful for decision-making.
C. Investment and lending decisions can be made from the financial reporting.
D. Investment and lending decisions can not be made from the financial reporting.
听力原文：The rate of interest on savings accounts is usually a little lower than that on deposit accounts.
(5)
A. There is a higher rate of interest on deposit account.
B. There is a higher rate of interest on savings account.
C. The rate of interest on deposit accounts is always much higher than that on savings accounts.
D. The rate of interest on deposit accounts is usually much lower than that on savings accounts.
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.
Depending on one's perspective, a financial instrument can be ______.
A. an asset
B. a liability
C. either an asset or a liability
D. none of the above
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