2023年吉林金融英语考试考前冲刺卷.docx

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1、2023年吉林金融英语考试考前冲刺卷本卷共分为1大题50小题，作答时间为180分钟，总分100分，60分及格。一、单项选择题（共50题，每题2分。每题的备选项中，只有一个最符合题意） 1.Passage 1AHandling depositsBTrading bills of exchangeCIssuing their own notesDSelling travelers checks 2.Passage 2ABank card businessBBank card fraudCTechnologies used in bankDInternational card fraud 3.Pas

2、sage 1The bank 41 borrowers enough interest to pay the expense of the bank and have something left over for 42 . The interest cannot be higher than the legal ate, which is established by state law and in most states is 6% per year, 43 big loans, the interest rate is much less, even as low as 2%, The

3、 fate depends on the money market, When there is plenty of money 44 to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to 45 depositors by offering 4%

4、 or4.5% or even more ad lending the money at 5% or 6%.AreceivesBgetsCchargesDpays 4.Passage 3AOn spotBOver the counterCOver computer screensDSubject to collection 5.Passage 1One of the most important functions of the accounting process is to accumulate and report accounting information that shows an

5、 organizations financial position and the results of its operations, Many businesses publish such financial statements at least annually, The subdivision of the accounting process that produces these general-purpose reports is referred to as financial accounting. Another major function of accounting

6、 is to provide management with the data needed for decision-making and for efficient operation of the firm.Although management people routinely receive the financial reports, they also require various other information, such as the unit cost of a product, estimates of the profit earned from a specif

7、ic sales activity, cost comparisons of alternative courses of action and long-range budgets. The process of generating and analyzing such data is often referred to as managerial accounting.The purpose of managerial accounting is to prepare financial statements every year.ARightBWrongCDoesnt say 6.Pa

8、ssage 2If a paying ban requests a receiving bank to return or adjust a payment by means of 46 or by means of most types of electronic transmission, but does not issue the 47 in connection 48 its request or the request says “No indemnity”, the paying bank shall not be liable to the receiving bank for

9、 any loss and expense, 49 reasonable attorneys fees ,incurred y the receiving bank as the result of its return or adjustment of the 50 .AtelexBletterCtelephoneDSWIFT 7.Passage 2Assets are the economic resources of the business that can be usefully expressed in monetary terms, Liabilities, or credito

10、rs equity, are the obligations, or debts, that the firm must pay in money or services at some time in the future. They therefore represent creditors claims on the assets of the firm. The owners interest is equal to the net assets of the business, which is defined as the difference between the assets

11、 and liabilities. Thus, owners equity is the residual claim-a claim to the assets remaining after the debt to creditors has been discharged.Assets and liabilities of a firm are both shown on the firms balance sheet.ARightBWrongCDoesnt say 8.Passage 2A$680 millionB$860 millionC$680 billionD$860 billi

12、on 9.Passage 1The bank 41 borrowers enough interest to pay the expense of the bank and have something left over for 42 . The interest cannot be higher than the legal ate, which is established by state law and in most states is 6% per year, 43 big loans, the interest rate is much less, even as low as

13、 2%, The fate depends on the money market, When there is plenty of money 44 to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to 45 depositors by off

14、ering 4% or4.5% or even more ad lending the money at 5% or 6%.AprofitBinterestCsurplusDincome 10.Passage 2If a paying ban requests a receiving bank to return or adjust a payment by means of 46 or by means of most types of electronic transmission, but does not issue the 47 in connection 48 its reques

15、t or the request says “No indemnity”, the paying bank shall not be liable to the receiving bank for any loss and expense, 49 reasonable attorneys fees ,incurred y the receiving bank as the result of its return or adjustment of the 50 .Aletter of creditBindemnityCguaranteeDbill of exchange 11.Passage

16、 1Ain EnglandBin Venice, ItalyCin U.SDin China 12.Passage 3AJust overnightBMore than 2 days.CA few hoursDBetween overnight and 2days 13.Passage 1One of the most important functions of the accounting process is to accumulate and report accounting information that shows an organizations financial posi

17、tion and the results of its operations, Many businesses publish such financial statements at least annually, The subdivision of the accounting process that produces these general-purpose reports is referred to as financial accounting. Another major function of accounting is to provide management wit

18、h the data needed for decision-making and for efficient operation of the firm.Although management people routinely receive the financial reports, they also require various other information, such as the unit cost of a product, estimates of the profit earned from a specific sales activity, cost compa

19、risons of alternative courses of action and long-range budgets. The process of generating and analyzing such data is often referred to as managerial accounting.Financial statements include balance sheet ,income statement and cash flow statement.ARightBWrongCDoesnt say 14.Passage 2A Its the same over

20、 the 10-year periodB Its getting worse over the 10-year periodCIts getting better over the 10-year periodDThere is no way to solve the problem 15.Passage 2Assets are the economic resources of the business that can be usefully expressed in monetary terms, Liabilities, or creditors equity, are the obl

21、igations, or debts, that the firm must pay in money or services at some time in the future. They therefore represent creditors claims on the assets of the firm. The owners interest is equal to the net assets of the business, which is defined as the difference between the assets and liabilities. Thus

22、, owners equity is the residual claim-a claim to the assets remaining after the debt to creditors has been discharged.The equity amount of a balance sheet is the creditors, claims on the firm.ARightBWrongCDoesnt say 16.Passage 1Amaking articles of goldBhandling deposits and making loansCIssuing and

23、trading bills of exchangeDIssuing their own notes 17.Passage 2If a paying ban requests a receiving bank to return or adjust a payment by means of 46 or by means of most types of electronic transmission, but does not issue the 47 in connection 48 its request or the request says “No indemnity”, the pa

24、ying bank shall not be liable to the receiving bank for any loss and expense, 49 reasonable attorneys fees ,incurred y the receiving bank as the result of its return or adjustment of the 50 .AofBwithCforDto 18.Passage 1The bank 41 borrowers enough interest to pay the expense of the bank and have som

25、ething left over for 42 . The interest cannot be higher than the legal ate, which is established by state law and in most states is 6% per year, 43 big loans, the interest rate is much less, even as low as 2%, The fate depends on the money market, When there is plenty of money 44 to be borrowed, ban

26、ks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to 45 depositors by offering 4% or4.5% or even more ad lending the money at 5% or 6%.AIn case ofBIn the case ofCIn con

27、sequence ofDIn conjunction with 19.Passage 3ASavings accountsBChecking accountsCLoan accountsDAbove all 20.Passage 1One of the most important functions of the accounting process is to accumulate and report accounting information that shows an organizations financial position and the results of its o

28、perations, Many businesses publish such financial statements at least annually, The subdivision of the accounting process that produces these general-purpose reports is referred to as financial accounting. Another major function of accounting is to provide management with the data needed for decisio

29、n-making and for efficient operation of the firm.Although management people routinely receive the financial reports, they also require various other information, such as the unit cost of a product, estimates of the profit earned from a specific sales activity, cost comparisons of alternative courses

30、 of action and long-range budgets. The process of generating and analyzing such data is often referred to as managerial accounting.Financial statements are used only by the outsiders of a firm.ARightBWrongCDoesnt say 21.Passage 2If a paying ban requests a receiving bank to return or adjust a payment

31、 by means of 46 or by means of most types of electronic transmission, but does not issue the 47 in connection 48 its request or the request says “No indemnity”, the paying bank shall not be liable to the receiving bank for any loss and expense, 49 reasonable attorneys fees ,incurred y the receiving

32、bank as the result of its return or adjustment of the 50 .AbesideBexceptCincludingDexcluding 22.Passage 1One of the most important functions of the accounting process is to accumulate and report accounting information that shows an organizations financial position and the results of its operations,

33、Many businesses publish such financial statements at least annually, The subdivision of the accounting process that produces these general-purpose reports is referred to as financial accounting. Another major function of accounting is to provide management with the data needed for decision-making an

34、d for efficient operation of the firm.Although management people routinely receive the financial reports, they also require various other information, such as the unit cost of a product, estimates of the profit earned from a specific sales activity, cost comparisons of alternative courses of action

35、and long-range budgets. The process of generating and analyzing such data is often referred to as managerial accounting.The management of a firm needs to use the results of both financial accounting as well as managerial accounting.ARightBWrongCDoesnt say 23.Passage 2Assets are the economic resource

36、s of the business that can be usefully expressed in monetary terms, Liabilities, or creditors equity, are the obligations, or debts, that the firm must pay in money or services at some time in the future. They therefore represent creditors claims on the assets of the firm. The owners interest is equ

37、al to the net assets of the business, which is defined as the difference between the assets and liabilities. Thus, owners equity is the residual claim-a claim to the assets remaining after the debt to creditors has been discharged.Expenses of a firm should be shown on the firms income statement.ARig

38、htBWrongCDoesnt say 24.Passage 1Ain 1587Bin 1694Cin the middle of the 19th centuryDin the middle of the 20th century 25.Passage 1The bank 41 borrowers enough interest to pay the expense of the bank and have something left over for 42 . The interest cannot be higher than the legal ate, which is estab

39、lished by state law and in most states is 6% per year, 43 big loans, the interest rate is much less, even as low as 2%, The fate depends on the money market, When there is plenty of money 44 to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the mon

40、ey at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to 45 depositors by offering 4% or4.5% or even more ad lending the money at 5% or 6%.AavailableBcostlyCadaptableDreceivable 26.Passage 2If a paying ban requests a receiving bank to return or adjust a payment

41、by means of 46 or by means of most types of electronic transmission, but does not issue the 47 in connection 48 its request or the request says “No indemnity”, the paying bank shall not be liable to the receiving bank for any loss and expense, 49 reasonable attorneys fees ,incurred y the receiving b

42、ank as the result of its return or adjustment of the 50 .AcreditBpaymentCproceedsDexpenses 27.Passage 1The bank 41 borrowers enough interest to pay the expense of the bank and have something left over for 42 . The interest cannot be higher than the legal ate, which is established by state law and in

43、 most states is 6% per year, 43 big loans, the interest rate is much less, even as low as 2%, The fate depends on the money market, When there is plenty of money 44 to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when

44、 money is tight, interest rates go up, and a savings bank may try to 45 depositors by offering 4% or4.5% or even more ad lending the money at 5% or 6%.AabsorbBattractCmobilizeDChannel 28.Passage 3From the banks point of view, leverage ratios vary from conservative (highest calculated leverage) to li

45、beral (lowest calculated leverage) The most conservative leverage rations show the most debt and least net worth, Therefore, the total liabilities/tangible net worth ratio will produce the highest leverage and thus be the most conservative because all liabilities are included. On the net worth side,

46、 equity has been reduced by the intangible assets on the balance sheet, Intangible assets do not necessarily yield cash, so it is more conservative to subtract these assets from net worth, Conversely, the senior liabilities/capital funds ratio would show less leverage because only senior liabilities

47、 are shown as debt, and net worth bas been augmented by the amounts of subordinated debt outstanding.Financial leverage refers to how much money a firm uses for assets.ARightBWrongCDoesnt say 29.Passage 3A bond is issued by a guarantor, usually a bank or an insurance company, on behalf of an exporter, It is a guarantee to the buyer that the exporter will fulfill his contract