A prolonged economic recession.
A rise in interest rates.
A fall in interest rates.
A decline in the demand of housing.
第1题:
听力原文:M: CDs can be traded in the money market at any time. They are more flexible than fixed-term deposits.
W: That's right. So banks usually offer slightly lower interest rates on them.
Q: Which of the following has a higher rate?
(13)
A.CDs.
B.Demand deposits.
C.Fixed-term deposits.
D.Building societies deposits.
第2题:
Which of the following are interest-earning securities?
A.Bank deposit certificates in Eurodollars.
B.Gilt-edged stocks.
C.United States Treasury Bonds.
D.All of the above.
第3题:
During the Middle Ages the economic ideas of the Roman Catholic church were expressed in the law of the church, which condemned the taking of interest for money loaned and regarded commerce as inferior to agriculture.
译文:在中世纪,罗马天主教会的经济学思想表达在其教法中,教法谴责从借贷中获利的行为,并认为商业地位劣于农业。
本题考核的知识点是:非谓语动词作后置定语、定语从句。
该句含有which引导的非限定性从句做定语,翻译时拆开单独成句,并重复先行词,做从句的主语。
词汇方面:condemn意为“谴责”,taking of interest是动名词结构,可增译为“获利的行为”。
第4题:
第5题:
Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.
Which of the following accounting treatments correctly applies the principle of faithful representation?
A.Reporting a transaction based on its legal status rather than its economic substance
B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.
第6题:
单句理解
听力原文:Interest rate risk refers to the exposure of a bank's financial condition to adverse movements in interest rates.
(1)
A.Bank's financial condition is the cause of interest rate risk.
B.Bank's financial condition has impact on interest rate risk.
C.Interest rate risk occurs when interest rate moves against the bank's financial condition.
D.Interest rate risk occurs when interest rate favours the bank's financial condition.
第7题:
A.number of times interest charges earned
B.inventory turnover
C.earnings per share
D.current ratio
第8题:
听力原文:M: The depositors can earn interest on demand deposits, is that right?
W: Yes, but the rate of interest on demand deposits is generally well below the bank's base rate.
Q: What does the woman imply?
(15)
A.The bank's base rate is fixed.
B.The rate on demand deposits is low.
C.The rate on demand deposits is high.
D.The bank's base rate is floating.
第9题:
第10题: