Aif
Bwhich
Cwhatever
Dwhether
第1题：
A. debit Product Warranty Expense; credit Product Warranty Payable
B. debit Product Warranty Payable; credit Cash
C. debit Product Warranty Expense; credit Cash
D. debit Product Warranty Payable; credit Product Warranty Expense
第2题：
A I’m afraid not. We insist on a letter of credit. ;
B No, I think the price is reasonable. ;
C I can’t be of any help in this respect.
第3题：
A.which
B.that
C.with which
D.at which
第4题：
Confirming our telephone conversation this morning, we can offer you the rice of 400 lbs, at the special low price of $80 per lb,()Hong Kong.
A、 CIF to
B、 CIF at
C、 CIF
D、 CIF upon
第5题：
第6题：
听力原文：When the Fed wishes to encourage business activity, it may lower the discount rate to boost borrowing.
(5)
A．People are discouraged to do business with a lower discount rate.
B．People are encouraged to borrow more money if the discount rate is lowered.
C．People are encouraged to borrow more money if the discount rate is raised.
D．People are discouraged to borrow less money with a lower discount rate.
第7题：
It is a little expensive for me.Can I have a discount?()
A、 You must be kidding
B、 It is terrible
C、 The price has been reduced by 50%.It is a real bargain.
第8题：
A、What kind of special services do you offer?
B、How would you offer your special services?
C、Why do you offer your special services?
第9题：
听力原文：M: Would you tell me about the main contents of the document?
W: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.
Q: What may be the name of the document?
(19)
A．Collection Order.
B．Bill of Lading.
C．Letter of Credit.
D．Certificate of Origin.
第10题：
This is () our 10% Special Discount Offer.
A、announcing
B、to announce
C、to be announcing
D、being announced