国际内部审计师(CIA考试)
听力原文：When the drawer and drawee of a bill are the same person, the holder may treat the instrument either as a bill of exchange or as a promissory note.(6)A．If both the drawer and drawee of an instrument are the same person, the instrument may be treated
题目
听力原文：When the drawer and drawee of a bill are the same person, the holder may treat the instrument either as a bill of exchange or as a promissory note.
(6)
A．If both the drawer and drawee of an instrument are the same person, the instrument may be treated as a promissory note.
B．In any case, the holder can treat the instrument as a bill of exchange or a promissory note.
C．If both the drawer and drawee of an instrument are the same person, the instrument can only he treated as a promissory note.
D．When the drawer and drawee of a bill are the same person, the holder may treat the instrument neither as a bill of exchange nor as a promissory note.
参考答案和解析
解析：单句意思为“当出票人和付款人是同一人时，持票人可把此票当成汇票。”
相似问题和答案
第1题：
1． Our school has a speech contest ________May 4th．
A．in
B． on
C． at
D． for
1．B 【解析】在具体的某一天用on．
第2题：
听力原文：The holder of credit card can buy goods against the card at any shop that has joined the scheme without cash.
(9)
A．The credit card can be used at any shop without paying cash.
B．The credit card can he used at any appointed shop together with cash.
C．The credit card can be used at any appointed shop without paying cash.
D．The credit card can be used to withdraw any amount of cash.
解析：单句意思为“此信用证的持有者可以在任何一家加盟的商店用此卡购物而无需用现金。”
第3题：
听力原文：[*]
A．
B．
C．
D．
第4题：
______ are essentially involved to a cheque.
A．Drawer, drawee, and payer
B．Holder, drawer, and payer
C．Payee, drawer, and drawee
D．Payee, drawee, and holder
解析：支票的三方当事人分别是payee, drawer, and drawee, 即收款人、出票人和付款人。
第5题：
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.
解析：单句意思为“储蓄账户利率通常比定期存款利率低”。
第6题：
听力原文：If a statement that presents a summary of the revenues and expenses of a business unit for a specific period, what is it called?
(3)
A．the income statement
B．the balance sheet
C．the financial statement
D．the statement of cash flow
解析：单句问的是“在一特定日期总结一家事业单位收益和亏损的报表是什么报表”，根据所学知识，这应是指损益表。
第7题：
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.
解析：单句的意思为“银行和保险公司发行单据以保证出口商按照规定的标准提供货物和服务。”performance bond履约保函。advance payment bond预付款保函。tender bond投标保证金。maintenance bond保修协议。
第8题：
听力原文：W: Good morning, sir. What can I do for you?
M: Yes. I'd like to have a single room with a bath from the morning of September 7th to the morning of October 10th.
How long will the man stay in this hotel?
A．Just one month,
B．32 days.
C．33 days.
D．34 days.
解析：男士预订房间，时间是9月7日到10月10日，根据计算可知，他要住34天。
第9题：
听力原文：The tax return does not show accrued income.
(8)
A．The tax return is not shown in the income.
B．The income is not accurate in taxation.
C．The tax should be returned according to the income.
D．The tax return is not in accordance with the income that should be taxed.
解析：单句意思为“纳税申报单不能反映应计收入”，D项意思与之接近。
第10题：
短文理解
听力原文： Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th( say Wednesday) , the purchased US dollars will value on October 12th.
21. What does spot transaction mean?
22.When are the spot transaction settled?
23.What's the value date for purchase of $ 5,000.00 US dollars in the passage?
(21)
A．It means that at any time you can buy currency of one country for another currency.
B．It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.
C．It means that any kind of currency can be bought at any time for another currency.
D．It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.
解析：录音原文提到Spot transaction means…can be bought for a fixed sum in the currency of another country.现汇交易意味着一国货币可按照现行汇率确定的数额随时兑换固定数额的他国货币。