新整理广西金融英语(FECT)考试模拟练习卷.docVIP

广西金融英语(FECT)考试真题卷 本卷共分为1大题50小题，作答时间为180分钟，总分100分，60分及格。 严格遵守考试纪律，维护考试秩序！ 一、单项选择题（共50题，每题2分。每题的备选项中，只有一个最符合题意） 1.In dual currency system, all ledgers are maintained ______. A．in foreign currency, with foreign currency transactions being recorded in local currency equivalentsB．in natural currency, with foreign currency transactions being recorded in local currency equivalentsC．in local currency, with foreign currency transactions being recorded in local currency equivalentsD．in base currency, with foreign currency transactions being recorded in local currency equivalents 参考答案：C 2.In the multiple currency accounting system, all foreign currency transactions are. only in ______. A．local currency, and a separate entry being maintained for each currency usedB．natural currency, and a separate currency ledger being maintained for each currency usedC．base currency, and a double entry being maintained for each currency usedD．foreign currency, and a separate currency ledger being maintained for each currency used 参考答案：B 3.Two accounting systems car generally be used to account for foreign exchange transactions, namely, ______. A．the single entry system and the double entry systemB．the single entry system and the multiple currency accounting systemC．the double entry system and the multiple currency accounting systemD．None of the above is true. 参考答案：D 4.If the British branch of an American bank is selling Australian dollars to a German hank, local currency equivalent is ______. A．Australian dollars expressed as British Pounds.B．Australian dollars expressed as American dollars.C．British Pounds expressed as Australian dollars.D．American dollars expressed as Australian dollars. 参考答案：A 5.In the case of pledge, ______. A．before the debt is discharged, both the pledgor and the pledgee are entitled to tile possession of tile propertyB．before the debt is discharged, the pledgor is entitled to the exclusive possession of the propertyC．after the debt is discharged, the pledg