学内部审计有没有前途？

听力原文：M: If an instrument is payable to the order of both A and B who are not partners, what should they do?

W: Both of them must endorse, unless one has authority to endorse for the other.

Q: Which of the following is not right according to the woman?

(18)

A．Both endorse the instrument.

B．Neither of them endorses the instrument.

C．A authorizes B to endorse the instrument.

D．B authorizes A to endorse the instrument.

In the foreign exchange market, which is made up of banks' traders and brokers, prices (61) every minute (62) to supply and demand. For safety's sake, a branch will get a rate from their traders for a big transaction. Therefore the traders give their branches lists of exchange rates (63) they may buy and sell notes and payments in the main currencies.

Whenever a bank in Britain makes a payment in foreign currency, or makes a payment in sterling to a non-resident, the payment has first to (64) under British exchange control regulations. The bank itself can usually authorize the payment after seeing a document such as an invoice to show that the payment is due; but cases (65) borrowing and lending have to be referred to the Bank of England.

(46)

A．alter

B．vary

C．turn

D．convert

听力原文：W: Henry, I understand your invoice for US $ 1,000 is due for payment at the end of this month. Please allow me to defer payment until four weeks later.

M: That's all right. We won't press you for immediate payment. Send us your check later on when you have money.

Q: What does the woman ask for?

(12)

A．Immediate payment.

B．Deferred payment.

C．Invoice.

D．US $1,000.

A draft is like a check that can be endorsed but it isn't a title to goods, like ______.

A．a bill of lading

B．an inspection certificate

C．a certificate of origin

D．an insurance certificate