听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based.(3)A．Banks will deal with the documentary credit along with the sales contract.B．Banks take no care of the sales contract while deali
题目
听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based.
(3)
A．Banks will deal with the documentary credit along with the sales contract.
B．Banks take no care of the sales contract while dealing with the documentary credit.
C．Documentary credit and the sales contract are both important to banks.
D．Banks will care for either the documentary credit or the sales contract.
相似考题
更多“听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based.(3)A．Banks will deal with the documentary credit along with the sales contract.B．Banks take no care of the sales contract while deali”相关问题
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第1题：
听力原文：Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller.
(10)
A．Banks may guarantee the buyer or the seller in documentary collection.
B．Banks act as agents without responsibility of guarantee on either side.
C．Banks offer bank guarantee to both the buyer and the seller in documentary collection.
D．Banks are only responsible for the buyer in documentary collection.
正确答案：B
解析：单句意思为“银行在跟单托收中没有义务向买方或是卖方提供银行担保。” -
第2题：
听力原文：W: How do you pay for your purchases with a credit card?
M: Usually I sign a sales slip in the presence of the seller, and the signature is then compared to the signature on the card.
Q: Where should the man sign when he pays for his goods with a credit card?
(20)
A．On his card.
B．On the goods.
C．On a sales slip.
D．On the invoice.
正确答案：C
解析：对话中男士说道“usually I sign a sales slip”，即他通常在购物单上签字。 -
第3题：
听力原文：ABC Company applied for a sight letter of credit for settlement instead of documentary collection.
(4)
A．The company changed idea.
B．The company preferred an L/Ｃ to collection.
C．The company did not want an L/Ｃ.
D．The company applied for documentary collection.
正确答案：B
解析：单句意思为“ABC银行申请了即期信用证而非跟单托收结算方式。” -
第4题：
Please open the Letter of Credit promptly at the contract price, () we cannot apply for export licence
A、lest
B、otherwise
C、or
D、and
参考答案：C
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第5题：
A credit note or a debit note is a document used to adjust or rectify errors made in a sales invoice.()
正确答案:对
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第6题：
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
正确答案：
(b)(i)Riskaffectingcompleteness–Thecomputersystemdoesnotrecordsalesaccuratelyand/orinformationislostortransferredincorrectlyfromtheticketofficecomputertotheaccountsdepartmentcomputer.–Cashsalesarenotrecordedinthecashbook;cashisstolenbytheaccountsclerks.–Ticketsareissuedbutnopaymentisreceived–thatisthesaleisnotrecorded.–Cashisremovedbytheticketofficepersonnel,bythesecurityguardsorbytheaccountclerks.–Theaccountclerksmiscounttheamountofcashreceivedfromaticketoffice.(ii)UseoftestsofcontrolsandsubstantiveproceduresTestsofcontrolsTestsofcontrolaredesignedtoensurethatdocumentedcontrolsareoperatingeffectively.Ifcontrolsoverthecompletenessofincomewereexpectedtooperatecorrectly,thentheauditorwouldtestthosecontrols.InB-Star,whilecontrolscouldbeinoperation,e.g.theaccountclerksagreeingphysicalcashtocomputersummaries,thereisnoindicationthatthecontrolisdocumented;thatisthecomputersummaryisnotsignedtoshowthecomparisonhastakenplace.Theauditorcouldusethetestofinquiry–askingtheclerkswhetherthecontrolhasbeenused,andobservation–actuallywatchingtheclerkscarryoutthecontrols.Asnotedabovethough,lackofdocumentationofthecontroldoesmeanrelyingontestsofcontrolfortheassertioncompletenessofincomehaslimitedvalue.SubstantiveproceduresSubstantiveproceduresincludeanalyticalproceduresandotherprocedures.Analyticalproceduresincludetheanalysisofsignificantratiosandtrendsandsubsequentinvestigationofanytrendsorrelationshipsthatappeartobeabnormal.TheseprocedurescanbeusedeffectivelyinB-Starasanapproximationofincomethatcanbeobtainedfromsourcesotherthanthecashreceiptrecords.Otherprocedures,ortestsofdetail,arenormallyusedtoverifystatementoffinancialpositionassertionsandincludeobtainingauditevidencerelevanttospecificassertions.However,theycouldbeusedinB-Startotraceindividualtransactionsthroughthesales/cashsystemstoensureallticketsaleshavebeenrecorded(completenessassertion).Theuseofotherprocedureswillbetimeconsuming.(c)(i)Substantiveanalyticalprocedures–completenessofincomeforoneday–Obtainproofintotal.Ticketssoldtimespriceshouldequalday’sincome.–Comparedailysalestobudgeteddailysales(forexampleweekendsandbankholidayswouldexpectmoreincome).–Comparesaleswithpreviousdaysandaccountforchangessuchasvariationsforweather.–Comparesalestosouvenirssales(morepeopleinparkmeansmoresouvenirsales).–Compareticketofficesday-by-dayandstaffrotationtoseeifsaleslowersomeday/somestaff(attempttoidentifyfraudalso).–Comparetheexpectedsalesfromticketnumberstothetotalsalesamountfromcashandcreditsalesforeachticketoffice.(ii)Substantiveanalyticalprocedures–completenessofincomefortheyear–Obtainthesalesincomefromthepreviousyear.Multiplythisby115%toprovidearoughestimateoftheincomeforthisyear.–Obtaininformationonthenumberofdayswithrainduringthelastyear.Wherethisismoreorlessthan30,adjusttheincomeestimateby1/730downforeachdayofrainabove30or1/730upforeachdayofrainlessthan30.(Note:B-Staronlyattracts50%ofthenormalnumberofcustomersonarainyday;henceonedayofraindecreasestotalcustomersby1/730intheyear.)–Compareactualincometobudgetedincomefortheyear.Askthedirectorstoexplainanysignificantdeviations.–Obtainindustryinformationonthepopularityofthemeparks,andchangeincustomernumbers.ComparethesetrendstotheresultsobtainedbyB-Star.WhereB-Starperformedsignificantlybetterorworsethanaverage,obtainexplanationsfromthedirectors.(d)Auditofyearendcreditcardreceivable–Agreethebalancesoneachcreditcardcompany’sledgeraccounttothelistofreceivables.–Castthelistofreceivablesandagreethetotaltothetotalonthereceivablesledgercontrolaccount.–Forthelastdayofthefinancialyearandthefirstdayofthenewfinancialyear,agreetotalsalesincomefromticketofficerecordstothecashbookandreceivablesledgerensuringtheyarerecordedinthecorrectperiod.Forasampleofmaterialbalancesandarandomsampleofimmaterialitems,–ObtaindirectconfirmationfromthecreditcardcompanyoftheamountduetoB-Starusingareceivablesconfirmationletter.–Wheredirectconfirmationisnotpossible,obtainevidenceofcashreceiptaftertheendofthefinancialyear.AgreetheamountonthebankstatementspostyearendofB-Startotheamountdueinthereceivablesledger(lessanycommissiondue).–Reviewafterdatesalesdaybookfordebitnotesindicatingthatsalesmayhavebeenoverstatedintheprioryear.–ObtainthefinancialstatementsofB-Starandensurethatthereceivablesamountisdisclosedasacurrentassetnetofcommissionduetothecreditcardcompanies. -
第7题：
How will All The Sales probably reimburse Ms. Waring if her claim is valid?A.By returning the money to her credit card account
B.By giving her a credit toward a future purchase on the company's Web site
C.By using an express delivery service to send her a check
D.By shipping her a second copy of her order at no charge答案：C解析：由原文的E-mail部分可以得出正确答案，在该部分的最后一句：“Credit card reimbursements take 5 business days to process，while refunds for checks and money orders ale sent within 24 hours by special delivery"．在“Claim Details”部分中又可以得知，“Ms．Waring needs the item right away…”所以，综合这两个原因，
可以得出正确答案应为C。 -
第8题：
资料：No credit，bad credit Hear the terms often enough and they can blur together.These credit statuses aren’t one and the same，though.
Whether you have no credit or bad credit，one thing’s for sure：You don’t have good credit.And without good credit，you’ll face an uphill battle any time you apply for a loan or credit card.
Potential lenders will want to know that you will almost certainly repay any money that you borrow.They likely won’t risk loaning money or extending credit to those whose creditworthiness is a big question mark or，worse，who have a track record of poor money management.
If you fall into either of these categories，it’s smart to focus on raising your credit scores.
If you have no credit score，you don’t have a credit history.If you have bad credit，it’s likely that you’ve mishandled credit in the past.And these two less-than-ideal credit standings require different solutions.
If you fall in the no-credit category，you haven’t necessarily made any financial mistakes.In this case，a good way to start building that history is to acquire a credit card for people with no credit.Secured credit cards （which require a security deposit）or college student credit cards are typically the easiest to qualify for if you have no credit.A credit-builder loan can also help you establish credit.
Bad credit can be a result of financial missteps，including missing payments，defaulting on loans，or having accounts sent to collections.If you fall into this category and need credit，you’ll need to look for a bad-credit credit card.A secured card or credit-builder loan is a good option in this situation，as well.You also may qualify for a bad-credit personal loan.If you still have open accounts，pay down the balances but don’t close credit accounts if you can avoid it.
People with no credit are just starting to build their financial reputation，while those with bad credit are doing damage control.
Moving from one of these less desirable situations to a good credit standing may use different tools，but the method is much the same： Make your payments on time and keep your debt low.It takes diligence and dedication，but it can be done.
Which topic has not been covered in the passage？A.Next steps to take for people in different categories
B.How no credit and bad credit are different
C.How no credit and bad credit are similar
D.All the above have been discussed in the passage答案：D解析：本题考查的是细节理解。
【关键词】topic；not been covered
【主题句】第1自然段No credit，bad credit Hear the terms often enough and they can blur together.These credit statuses aren’t one and the same，though.经常听到无信用、不良信用这些术语，它们之间很容易混淆，但这些信用状态并不是一回事。
第2自然段Whether you have no credit or bad credit，one thing’s for sure：You don’t have good credit.And without good credit，you’ll face an uphill battle any time you apply for a loan or credit card.无论您没有信用还是信用不良，有一件事是肯定的——您没有良好的信誉。没有良好的信誉，您在申请贷款或信用卡时都势必要打一场硬战。
第6自然段If you fall in the no-credit category，you haven’t necessarily made any financial mistakes.In this case，a good way to start building that history is to acquire a credit card for people with no credit.如果您属于无信用类别，则不一定是出现了什么财务问题。在这种情况下，对于无信用的人而言，创建信用记录的一种好方法是获取信用卡。
第7自然段If you fall into this category and need credit，you’ll need to look for a bad-credit credit card.如果您属于此类别且需要信用，则需要查找不良信用的信用卡。
【解析】本题的问题是“文章中没有涉及哪个主题？”A选项“为不同信用类别的人们提供后续步骤”；B选项“没有信用和不良信用是不同的”；C选项“没有信用和不良信用是相似的”；D选项“以上所有内容已在文章中讨论过”。通读全文，作者在开头提出无信用和不良信用虽然易混，但是截然不同，并具体阐释两者共通之处和相互差异。之后，给予两种不同信用状态用户相应的解决措施和方法，因而选项A、B、C文章都谈论到，故选D。 -
第9题：
Enclosed please find two copies of Sales Contract No 011345, which we trust （） in order.
Awill be found
Bwill find
Cto find
Dto be found
D
略 -
第10题：
Under documentary credit， the buyer is entitled to take delivery of the goods from the carrier or its agent before settling the payment.
正确答案:错误 -
第11题：
The forwarders should always arrange for cargo insurance on behalf of the consignor when the consignor has made a sales contract with the buyer under the CFR term.
正确答案:错误 -
第12题：
判断题Under documentary credit， the buyer is entitled to take delivery of the goods from the carrier or its agent before settling the payment.A对
B错
正确答案： 对解析： 暂无解析 -
第13题：
Under the documentary credit, which of the following is false?
A．The buyer's bank will issue a documentary credit.
B．The seller has his bank's undertaking to pay.
C．If the seller presents the correct documents, he will be paid.
D．A bank acts as an intermediary between the buyer and seller and is willing to provide trade.
正确答案：B
解析：跟单信用证结算方式下，买方银行会以另一国的卖方为受益人开立信用证，承诺如果卖方能提供合格的单据就会得到该银行(非卖方银行保证)的付款，银行充当信用中介，并可以为买卖双方提供贸易服务。所以，B选项不正确。 -
第14题：
A credit may be advised to a beneficiary through another bank (the advising bank) without engagement on the part of the advising bank, but that bank, if it elects to advise the credit, shall ______.
A．inform. the issuing bank of the credit which it advises without delay
B．endorse the amount negotiated on the reverse of the credit which it advises
C．add his confirmation to the credit which it advises
D．take reasonable care to check the apparent authenticity of the credit which it advises
正确答案：D
解析：通知行(advising bank)有对其通知的信用证辨别真实性的责任。beneficiary受益人，endorse在(票据)背面签名。on the reverse of the credit信用证背面。authenticity真实性。 -
第15题：
听力原文：Credit card customers are given a credit limit on the credit card account.
(8)
A．Credit card customers are given a right to buy goods and services.
B．The cardholder can buy goods and services within the credit limit.
C．Normally, banks will set different credit lines to different groups of cardholders.
D．Each month the cardholder receives a statement from the bank.
正确答案：B
解析：单句意思为“信用卡用户在信用卡账户上有特定的信贷限额”。A项缺少前提，C、D项表述正确，但与录音句子内容无关。 -
第16题：
Sales contract(短语翻译)参考答案：销售合同
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第17题：
Sales Discounts is a revenue account with a credit balance.()
正确答案：错
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第18题：
What can be inferred from Sal Guatieri's comments?（ ）
[A] House sales worsened other sectors of the economy.
[B] House sales resulted in the worsened credit crunch.
[C] The credit crunch worsened the whole economy.
[D] Mortgage applications have been falling for 6 years.
正确答案：C
从Sal Guatieri的评论中可以得出什么推论?
[A]房屋销售恶化了其他经济板块。
[B]房屋销售导致信贷紧缩加剧。
[C]信贷紧缩使经济恶化。
[D]抵押申请六年来一直在降。
答案解析：[C]推理判断题。根据第四段第二句可知：信贷紧缩导致了两方面的后果——房屋销售和其他经济板块的恶化，所以排除[A]、[B]；根据第一句可知：抵押申请降至六年来最低，而非指六年来一直下降，故排除[D]。所以，正确答案是[C]。 -
第19题：
资料：No credit，bad credit Hear the terms often enough and they can blur together.These credit statuses aren’t one and the same，though.
Whether you have no credit or bad credit，one thing’s for sure：You don’t have good credit.And without good credit，you’ll face an uphill battle any time you apply for a loan or credit card.
Potential lenders will want to know that you will almost certainly repay any money that you borrow.They likely won’t risk loaning money or extending credit to those whose creditworthiness is a big question mark or，worse，who have a track record of poor money management.
If you fall into either of these categories，it’s smart to focus on raising your credit scores.
If you have no credit score，you don’t have a credit history.If you have bad credit，it’s likely that you’ve mishandled credit in the past.And these two less-than-ideal credit standings require different solutions.
If you fall in the no-credit category，you haven’t necessarily made any financial mistakes.In this case，a good way to start building that history is to acquire a credit card for people with no credit.Secured credit cards （which require a security deposit）or college student credit cards are typically the easiest to qualify for if you have no credit.A credit-builder loan can also help you establish credit.
Bad credit can be a result of financial missteps，including missing payments，defaulting on loans，or having accounts sent to collections.If you fall into this category and need credit，you’ll need to look for a bad-credit credit card.A secured card or credit-builder loan is a good option in this situation，as well.You also may qualify for a bad-credit personal loan.If you still have open accounts，pay down the balances but don’t close credit accounts if you can avoid it.
People with no credit are just starting to build their financial reputation，while those with bad credit are doing damage control.
Moving from one of these less desirable situations to a good credit standing may use different tools，but the method is much the same： Make your payments on time and keep your debt low.It takes diligence and dedication，but it can be done.
How to establish credit if you fall into the no-credit category？A.To have a credit-builder loan
B.To acquire secured credit cards（which require a security deposit） or college student credit cards
C.To acquire a credit card
D.All of above答案：D解析：本题考查的是细节理解。
【关键词】establish credit；fall into the no-credit category
【主题句】第6自然段If you fall in the no-credit category，you haven’t necessarily made any financial mistakes.In this case，a good way to start building that history is to acquire a credit card for people with no credit.Secured credit cards （which require a security deposit）or college student credit cards are typically the easiest to qualify for if you have no credit.A credit-builder loan can also help you establish credit.如果您属于无信用类别，则不一定是出现了什么财务问题。在这种情况下，对于无信用的人来言，创建信用记录的一种好方法是获取信用卡。如果您没有信用卡，通常最容易获得安全信用卡（需要保证金）或者大学生信用卡资格。信贷建设者贷款也可以帮助您建立信贷。
【解析】本题的问题是“如果你属于无信用类别，如何建立信用？”A选项“获得信贷建设者贷款”；B选项“获得有担保的信用卡（需要保证金）或大学生信用卡”；C选项“获得信用卡”；D选项“以上皆是”。根据主题句，建立信贷可以通过拥有获得信用卡、安全信用卡（需要保证金）、大学生信用卡或者信贷建设者贷款方式，故选D。 -
第20题：
Which of the following was NOT an effect of the change in business procedures？( )A.An increase in credit sales.
B.The use of courier services between cities.
C.The adoption of simpler accounting procedures.
D.The improvement of roads.答案：C解析：细节题。根据题干关键词effect，the change定位到文章第二段。题干中出现大写EXCEPT/NOT等明显表示否定的词时，要求选出与原文事实信息不符的选项，属于否定事实信息题。本题可根据文章第二段内容逐一排除。A项“赊销的增长”与第二段最后一句话相对应，该商业城市间兴起常规的快递服务指出商人之间互相信任促进了赊销的增长。B项“城市之间使用快递服务”与第二段第二句对应，即商业城市之间常规的快递服务开始兴起。C项“采用更简单的会计程序”与原文第二段第三句中Commercial accounting became more complex的表述不符。第二段倒数第二句指出公路收费变高，能为道路改革提供资金，因此D项“改善了道路状况”符合原文。 -
第21题：
Enclosed please find two copies of Sales Contract No 011345, which we trust （） in order.
- A、will be found
- B、will find
- C、to find
- D、to be found
正确答案:D -
第22题：
The UCP published by the （），contains detailed provisions dealing with the operation of documentary credit.
- A、CEFA
- B、FIATA
- C、BIMCO
- D、ICC
正确答案:D -
第23题：
判断题The forwarders should always arrange for cargo insurance on behalf of the consignor when the consignor has made a sales contract with the buyer under the CFR term.A对
B错
正确答案： 对解析： 暂无解析