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听力原文：A bank or insurance company issues a document to guarantee that exporter will supply the goods or services as the required standard.(4)A．A bank or insurance company issues an advance payment bond.B．A bank or insurance company issues a tender bond.C．A

题目

听力原文：A bank or insurance company issues a document to guarantee that exporter will supply the goods or services as the required standard.

(4)

A．A bank or insurance company issues an advance payment bond.

B．A bank or insurance company issues a tender bond.

C．A bank or insurance company issues a maintenance bond.

D．A bank or insurance company issues a performance bond.

相似考题

1.John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows:（Expressed in RMB thousands）FINANCLAL STATEMENTS ITEMS20×820×7Sales6400048000Cost of sales5400042000Net profit30-20December 31, 20×8December 31, 20×7Inventory1600012000Current assets6000050000Total assets10000090000Current liabilities2000018000Total liabilities3000025000During the audit, John has the following findings:(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:Dr. Cash in Bank RMB 5820000Dr. Financial Expenses RMB 180000Cr. Notes Receivable RMB 6000000(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:Dr. Non-operating Expenses RMB 3000000Cr. Provisions RMB 3000000On January 10, 20×9,Company A received a judgment on repaying RMB 2500000to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:Dr. Provisions RMB 3000000Cr. Cash in Bank RMB 2500000Cr. Non-operating Income RMB 500000Required:(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:(a)Inventory Turnover Rate in 20×8;(b)Gross Profit Ratio in 20×8;(c)After Tax Return on Total Assets in 20×8; and(d)Current Ratio as at December 31, 20×8(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.

2.What insurance document will be issued as evidence of cover when an exporter sells goods insured under an open cover agreement?A．A third party inspection certificateB．An insurance policyC．A black list certificateD．An insurance certificate

3.The terms of payment are important for both the seller and the buyer. For the seller, the best terms would be full payment ________. We’re flexible, adaptable and innovative. Everything we do is about your bu cash at the time of sale. But the buyer would prefer to have the goods before making payment. Importers and exporters are separated from each other by ________. We’re flexible, adaptable and innovative. Everything we do is about your bu?of miles. This adds to the difficulties of ________. We’re flexible, adaptable and innovative. Everything we do is about your bu an agreement of payment. However, exporters and importers usually meet each other half-way and agree to payment by a Letter of Credit. A letter of credit (L/C) is a banker’s guarantee that payment will be made, if all the required shipping documents are presented. * In this way, exporters receive a guarantee not only from importers, but also from a bank. * On ________. We’re flexible, adaptable and innovative. Everything we do is about your buhand, importers are given the guarantee that the bank will not make payment unless all the shipping documents are presented. Nevertheless, the exporter can further require an ________letter of credit. That means the guarantee of payment cannot be cancelled either by the opening bank or the importer.

4.听力原文：Under the general rules, once the documents are passed to the remitting bank by the drawer, the bank has an absolute right over the goods through the title documents.(10)A．Once the title documents are entrusted, the goods are at the disposal of the collecting bank.B．The title documents enable the remitting bank to dispose the goods according to the instruction given in the collection order.C．The title documents are usually issued by the drawee.D．In spite of the possession of the title documents, the bank can not deal with the goods without the allowance of the drawer.

更多“听力原文：A bank or insurance company issues a document to guarantee that exporter will supply the goods or services as the required standard.(4)A．A bank or insurance company issues an advance payment bond.B．A bank or insurance company issues a tender bond.C．A”相关问题

  • 第1题：

    ________ offered by the firm include a company car and free health insurance.

    A、Factors

    B、Perks

    C、Impacts

    D、Desires


    参考答案：B

  • 第2题：

    听力原文：If a remitting bank fails to take proper care in the outward collection, the exporter will soon transfer his account to one which does.

    (7)

    A．If a remitting bank cannot take proper care in collection, the exporter will do it himself.

    B．If a remitting bank cannot fulfill its obligation in collection, the exporter will claim indemnify for it.

    C．If a remitting bank cannot take proper care in collection, it will lose a customer.

    D．If a remitting bank cannot fulfill its obligation in collection, it will cause loss to the exporter.


    正确答案：C
    解析：单句意思为“如果汇出行没能及时处理好出口托收，出口商将把它的账户立即转到另一家银行。”

  • 第3题：

    听力原文：M: Well, what other documents shall I hand in to your bank besides bills of lading?

    W: A sight draft, an insurance policy, and a collection order which contains instructions on collection operation to our bank.

    Q: What are they talking about???

    (18)

    A．Presentation of bill of exchange for payment.

    B．Documents required for a collection operation.

    C．Application for a letter of credit.

    D．What are contained in a collection order.


    正确答案：B
    解析：男士问对方，除了递交提单外还得递交哪些单据。女士的回答是"a sight draft", "an insurance policy", and "a collection order", 即即期汇票、保险单及托收委托书，由此可推知答案为B。

  • 第4题：

    共用题干
    Health care in the US is well known but very expensive.Paying the doctor's bill after a major illness or accident can cost hundreds of thousands of dollars.
    In the US,a person's company,not the government,pays for health insurance.Employers have contracts with insurance companies,which pay for all or part of employees' doctors' bills.
    The amount that the insurance company will pay out to a patient differs wildly.It all depends on what insurance the employer pays.The less the boss pays to the insurance company,the more the employee has to pay the hospital each time he or she gets sick.In 2004,the average worker paid an extra $558 a year,according to a San Francisco report.
    The system also means many Americans fall through the cracks（遭遗漏）.In 2004,only 61 percent of the population received health insurance through their employers,according to the report. The unemployed,self-employed,part-time workers and graduated students with no jobs were not included.
    Most US university students have a gap between their last day of school and their first day on the job.Often,they are no longer protected by their parents' insurance because they are now considered independent adults.They also cannot buy university health insurance because they are no longer students.
    Another group that falls through the gap of the US system is international students.All are required to have health insurance and cannot begin their classes without it. But exact policies（保险单）differ from school to school.
    Most universities work with health insurance companies and sell their own standard plan for students.Often,buying the school plan is required,but luckily it's also cheaper than buying directly from the insurance company.

    In the US,a person's company buys him or her health insurance.
    A:Right
    B:Wrong
    C:Not mentioned

    答案：A
    解析：
    答案相关句在第二段：“Employers have contracts with insurance companies, which pay for all or part of employees' doctors' bills.”所以选A。
    答案在第三段，保险公司支付给病人的金额有很大区别。这取决于雇主支付的保险费。雇主支付给保险公司的越少，员工每次看病时付给医院的就越多。因此，员工的医疗保险是不同的。
    文章中没有相关信息说明2004年失业的大多数人是女性，所以选C。
    答案相关句在文章第五段最后一句："They also cannot buy university health insurance because they are no longer students.”所以选B。
    答案相关句在倒数第二段第二句："All are required to have health insurance and cannot begin their classes without it.”所以选A。
    本文讲的是美国的健康保险。"The international students in the US work harder than the American students.”并未提到。因此选C。
    文章的四、五、六段都在讲美国health care system遗漏的群体。因此选B。

  • 第5题：

    Unless you sign a contract with the insurance company for your goods,you are not entitled（ ）a repayment for the goods damaged in delivery.
    to


    答案：
    解析：
    entitle常用被动语态的形式表示“有权（做某事）”，即be entitled to do sth.或“被给予某种资格”，即be entitled to sth句意：如果你和保险公司没有签订为你的货物保险的合同，你无权要求偿还在运输过程中受损货物的货款。

  • 第6题：

    The company issues an annual report every March.

    A: a long
    B: a yearly
    C: a financial
    D: a product

    答案：B
    解析：
    句意：这个公司每年3月发布年度报告。annual意思是“每年的；一年一次的”;B.yearly意为“年度的”，与annual的意思相近。C. financial意为“财政的，金融的”。

  • 第7题：

    In the case of MT，the remitting bank issues a draft to its customer，and directs its foreign branch or correspondent by mail to make the payment to the beneficiary.

    A对

    B错


    错
    略

  • 第8题：

    Questions from 31 to 35 are based on the following passage: 　　The exporter, as drawer of a draft (bill of exchange), hands the draft to his bank, the remitting bank, who in turn forwards it to the buyer through a collecting bank in the buyer’s country. A draft (also called a bill) is a written order to a bank or a customer to pay someone on demand or at a fixed time in the future a certain sum of money. If shipping documents accompany the draft, the collection is called “documentary collection.” 　　Documentary collection falls into two major categories: one is documents against payment(D/P); the other, documents against acceptance (D/A). 　　Documents against payment, as the term suggests, is that the collecting bank will only give the shipping documents representing the title to the goods on the condition that the buyer makes payment. 　　Where the paying arrangement is D/A, the collecting bank will only give the buyer the shipping documents after buyer’s acceptance of the bill drawn on him, i.e. the buyer signs his name on the bill promising to pay the sum when it matures. In return he gets what he needs – the shipping documents. 　　Under D/A, the seller gives up the title to the goods – shipping documents before he gets payment of the goods. Therefore, an exporter must think twice before he accepts such paying arrangement. In a transaction, if payment is made by collection, then the remitting bank is always located in（）

    • A、Seller’s country
    • B、Buyer’s country
    • C、Either A or B
    • D、None of the above

    正确答案:A

  • 第9题：

    从概念之间的关系和检索策略的常识判断，（）是符合逻辑的。

    • A、世界贸易组织ORWTO；
    • B、世界贸易组织ANDWTO；
    • C、bank OR company；
    • D、bank AND company.

    正确答案:A,D

  • 第10题：

    单选题
    Bank of China informs the beneficiary, a Chinese import and export company that a foreign bank has opened a letter of credit in his favor. The bank does not add its engagement by informing the beneficiary. The Bank of China ia acting as （）.
    A

    The issusing bank

    B

    The advising bank

    C

    The confirming bank

    D

    The negotiating bank


    正确答案： C
    解析： 暂无解析

  • 第11题：

    单选题
    What is Lloyd.s?（）
    A

    It is a famous bank.

    B

    It is a big department store.

    C

    It is a famous insurance company.

    D

    It is a large hotel.


    正确答案： B
    解析： 暂无解析

  • 第12题：

    判断题
    In the case of MT，the remitting bank issues a draft to its customer，and directs its foreign branch or correspondent by mail to make the payment to the beneficiary.
    A

    对

    B

    错


    正确答案： 错
    解析： 暂无解析

  • 第13题：

    听力原文：The encashing bank forwards the cheque to the drawer's bank for payment and reimbursement.

    (5)

    A．The paying bank sends the check to the remitting bank for repayment.

    B．The remitting bank sends the check to the paying bank for repayment.

    C．The collecting bank sends the check to the remitting bank for repayment.

    D．The remitting bank sends the check to the collecting bank for repayment.


    正确答案：A
    解析：单句意思为“兑现银行开出支票给出票人银行以获得偿款。”兑现银行指的就是付款银行，而出票银行指的是托收银行。

  • 第14题：

    Your claim for the damage is to be ()with the insurance company.

    A、met

    B、filed

    C、satisfied

    D、compensated


    参考答案：B

  • 第15题：

    Before a bank issues a bond for the exporter, the issuer and the applicant should have some kind of agreement in ______ form.

    A．verbal

    B．written.

    C．bond

    D．L/C


    正确答案：B
    解析：银行在为出口商发行保函以前，发行者需要和申请者签订一份书面协议。B选项符合题意。

  • 第16题：

    共用题干
    Health care in the US is well known but very expensive.Paying the doctor's bill after a major illness or accident can cost hundreds of thousands of dollars.
    In the US,a person's company,not the government,pays for health insurance.Employers have contracts with insurance companies,which pay for all or part of employees' doctors' bills.
    The amount that the insurance company will pay out to a patient differs wildly.It all depends on what insurance the employer pays.The less the boss pays to the insurance company,the more the employee has to pay the hospital each time he or she gets sick.In 2004,the average worker paid an extra $558 a year,according to a San Francisco report.
    The system also means many Americans fall through the cracks（遭遗漏）.In 2004,only 61 percent of the population received health insurance through their employers,according to the report. The unemployed,self-employed,part-time workers and graduated students with no jobs were not included.
    Most US university students have a gap between their last day of school and their first day on the job.Often,they are no longer protected by their parents' insurance because they are now considered independent adults.They also cannot buy university health insurance because they are no longer students.
    Another group that falls through the gap of the US system is international students.All are required to have health insurance and cannot begin their classes without it. But exact policies（保险单）differ from school to school.
    Most universities work with health insurance companies and sell their own standard plan for students.Often,buying the school plan is required,but luckily it's also cheaper than buying directly from the insurance company.

    In the US,graduated students with no jobs can buy university health insurance.
    A:Right
    B:Wrong
    C:Not mentioned

    答案：B
    解析：
    答案相关句在第二段：“Employers have contracts with insurance companies, which pay for all or part of employees' doctors' bills.”所以选A。
    答案在第三段，保险公司支付给病人的金额有很大区别。这取决于雇主支付的保险费。雇主支付给保险公司的越少，员工每次看病时付给医院的就越多。因此，员工的医疗保险是不同的。
    文章中没有相关信息说明2004年失业的大多数人是女性，所以选C。
    答案相关句在文章第五段最后一句："They also cannot buy university health insurance because they are no longer students.”所以选B。
    答案相关句在倒数第二段第二句："All are required to have health insurance and cannot begin their classes without it.”所以选A。
    本文讲的是美国的健康保险。"The international students in the US work harder than the American students.”并未提到。因此选C。
    文章的四、五、六段都在讲美国health care system遗漏的群体。因此选B。

  • 第17题：

    Insurance (保险) may be considered a game of risk in which individuals and businesses protect themselves, their families, and their property from possible losses resulting from unpredictable events such as storms, fires, accidents and illnesses. The first rule of the game, devised centuries age, is "share the risk". To play by this rule, many people take a small loss in place of one person′ s taking a large one.
    It is a simple idea: an individual pays a small amount of money called a premium (保险费) to an agent who acts on behalf of an insurance company, or underwriter, which holds the individual′s premium and the premiums paid by thousands of others. The individual receives an insurance policy, a promise that if there is a loss to the individual as defined in the policy the insurance company will pay for it. The funds will come from the individual′s premium, the premium paid by others who did not have losses, and money from the company′ s investment of all the premiums. An individual who does not have a loss loses the premium money but purchases what insurance underwriters call "peace of mind". It is a gamble for the customer and the underwriter, but it is built on the first rule of risk that losses are small when shared by many.
    Which of the following statements is NOT TRUE?

    A.The first rule of the game in insurance business was devised hundreds of years ago.
    B.There are many agents who sell insurance policies and collect premiums on behalf of underwriters.
    C.An individual who pays premium for a policy is insured by an insurance company.
    D.An individual pays premium directly to an insurance company.

    答案：D
    解析：
    细节题。根据第二段中“an individual pays a small amount of money called a premium(保险费)to an agent who acts on behalf of an insurance company，or underwriter”可知，个人把保险费付给保险代理人而非直接付给保险公司。D项说法不正确。

  • 第18题：

    What is Lloyd.s?（）

    AIt is a famous bank.

    BIt is a big department store.

    CIt is a famous insurance company.

    DIt is a large hotel.


    C
    略

  • 第19题：

    What is Lloyd.s?（）

    • A、It is a famous bank.
    • B、It is a big department store.
    • C、It is a famous insurance company.
    • D、It is a large hotel.

    正确答案:C

  • 第20题：

    In the case of MT，the remitting bank issues a draft to its customer，and directs its foreign branch or correspondent by mail to make the payment to the beneficiary.


    正确答案:错误

  • 第21题：

    Bank of China informs the beneficiary, a Chinese import and export company that a foreign bank has opened a letter of credit in his favor. The bank does not add its engagement by informing the beneficiary. The Bank of China ia acting as （）.

    • A、The issusing bank
    • B、The advising bank
    • C、The confirming bank
    • D、The negotiating bank

    正确答案:B

  • 第22题：

    单选题
    The medical board, concerned by the drop in insurance payments and the failure of the accounting department to obtain the anticipated funds, resolved to pursue legal action against the insurance company.
    A

    concerned by the drop in insurance payments and the failure of the accounting department to obtain

    B

    concerning the drop in payments by insurance and the failure of the accounting department to obtain

    C

    because of its concern for the dropping insurance payments and the accounting department’s failure at obtaining

    D

    in its concern that the drop in insurance payments and the failure of the accounting department to obtain

    E

    being concerned about the drop in insurance payments and the accounting department falling to obtain


    正确答案： D
    解析：
    B项表意不明；C项“failure at obtaining”不符合习惯表达；D项结构不完整；E项中“being concerned about the drop”不符合习惯表达，故本题应选A项。

  • 第23题：

    填空题
    Who can help you buy the right type of policy from an insurance company?____

    正确答案： An agent
    解析：
    细节题。“谁可以帮助你从一个保险公司买到合适的险种？”从文章的第一段最后一句“you will be able to move ahead and contact several life insurance companies through an agent who will show the right type of policy for you”可知，你可以通过代理帮自己购买适合自己的险种。此处填写An agent。

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