学法律史的能考CIA吗

对话理解

听力原文：M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest?

W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and sometimes you will suffer losses.

Q: What does the woman mean?

(11)

A．Interest rate of a foreign currency is much higher.

B．There are risks of losing money sometimes to open a foreign currency account.

C．Foreign currencies exchange rates are relatively stable.

D．It is advisable to open a foreign currency account.

听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.

W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

Q: What are the important elements of a bank's internal control system?

(15)

A．Accounting basis.

B．Cash basis accounting.

C．Accounting control.

D．The chart of accounts of a bank.

Department of Credit must consider budgetary target, net revenue and ______.

A．risk

B．cost

C．liquidity

D．others

听力原文：M: What should I do with my sight deposit if I need some money right now?

W: Oh, that's easy. You can either use the cash dispensers or you can write cheques.

Q: What does the man want to have now?

(14)

A．Cash.

B．Sight deposit.

C．Cash dispenser.

D．Cheque.