CIA的CPE课程必须符合哪些要求

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.

听力原文：M: There are several reasons why careful analysis of financial statements is necessary. What are they?

W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.

Q: What are they talking about?

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A．The methods of financial statements.

B．The necessity of careful analysis of financial statements

C．The relationship among financial statements.

D．The purpose of financial statements.

听力原文：W: Why is the bill of lading so important?

M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.

Q: Which is one of the functions of a bill of lading but not mentioned in the conversation?

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A．The receipt of the goods given by the ship master.

B．The evidence of the terms of the contract of carriage.

C．The evidence of the shipment of goods.

D．The evidence that the holder of it has the property in the goods.