翻译：Promissory Note（）

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第1题：

本票（PROMISSORY NOTES)

正确答案：是一个人向另一个人签发的，保证即期或定期或在可以确定的将来的时间，对某人或其指定人或持票人支付一定金额的无条件书面承诺。中国票据法第73条规定本票的定义是：本票是由出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或持票人的票据。第2款接着规定，本法所指的本票是指银行本票，不包括商业本票，更不包括个人本票

第2题：

(ii) the directors agree to disclose the note. (4 marks)

正确答案：
(ii) If the directors agree to disclose the note, it should be reviewed by the auditors to ensure that it is sufficiently detailed.
In evaluating the adequacy of the disclosure in the note, the auditor should consider whether the disclosure explicitly
draws the reader’s attention to the possibility that the entity may not be able to continue as a going concern in the
foreseeable future. The note should include a description of conditions giving rise to significant doubt, and the directors’
plans to deal with the conditions. If the note provided contains adequate information then there is no breach of financial
reporting standards, and so no disagreement with the directors.
If the disclosure is considered adequate, then the opinion should not be qualified. The auditors should consider a
modification by adding an emphasis of matter paragraph to highlight the existence of the material uncertainties, and to
draw attention to the note to the financial statements. The emphasis of matter paragraph should firstly contain a brief
description of the uncertainties, and also refer explicitly to the note to the financial statements where the situation has
been fully described. The emphasis of matter paragraph should re-iterate that the audit opinion is not qualified.
However, it could be the case that a note has been given in the financial statements, but that the details are inadequate
and do not fully explain the significant uncertainties affecting the going concern status of the company. In this situation
the auditors should express a qualified opinion, disagreeing with the preparation of the financial statements, as the
disclosure requirements of IAS 1 have not been followed.

第3题：

【问题4】（3 分）

note.bat脚本文件如下：

time /t >>note.log

netstat -n -p tcp | find ″:3389″>> note.log

start Explorer

第一行代码用于记录用户登录的时间， “time /t” 的意思是返回系统时间，使用符号 “>>”

把这个时间记入“note.log”作为日志的时间字段。请解释下面命令的含义。

netstat -n -p tcp | find ″:3389″>> note.log

正确答案：

问题 4（3 分）
将通过3389端口访问主机的TCP协议状态信息写入note.log文件中或将远程访问主机的信
息记录在日志文件 note.log 中

第4题：

When trade credit is offered in the form. of ___, it is based on mutual trust.

A.open account

B.promissory note

C.trade draft

D.bank loans

正确答案：A

第5题：

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.

正确答案：A
解析：单句意思为“当出票人和付款人是同一人时，持票人可把此票当成汇票。”

第6题：

Just as she was about＿，she was handed a note．(speak)

正确答案：

57．Just as she was about to speak ，she was handed a note．(speak) 非谓语动词

第7题：

听力原文： A bill of exchange is a negotiable security signed and dated by the issuer ( the drawer). It contains an unconditional order or instruction for the debtor ( the drawee) to pay a fixed sum of money to a certain person or to his order upon maturity. If the debtor agrees to this, he accepts the bill of exchange by signing it. Its form, content and legal consequences are regulated by law. A promissory note only differs from a bill of exchange in that it is issued in the form. of a promise of payment made by the debtor instead of a payment order or instruction by the creditor.

28. Who signs and dates a bill of exchange?

29.What is a bill of exchange?

30.Which of the followings regulates the form, content and legal consequences of the bill of exchange?

(28)

A．The drawer.

B．The drawee.

C．The debtor.

D．The payee.

正确答案：A
解析：录音原文提到A bill of exchange is a negotiable security signed and dated by the issuer (the drawer)．汇票是由发行者或者收款人确定日期和签名的议付证券。

第8题：

If the maker of a promissory note fails to pay the note on the due date, the note is said to be( )

A、displaced

B、disallowed

C、dishonored

D、dishonored

正确答案:C

第9题：

Windows操作：

(1)在C：盘根目录下建立SUB文件夹，在SUB文件夹下建立SUBl子文件夹和SUB2子文件夹。

(2)查找note．exe文件。

(3)将note．exe文件复制到SUBl中。

(4)将SUBl中note．exe文件移动到SUB2中。

(5)将note．exe文件改名为book．exe，并将book．exe的属性设置为隐藏。

正确答案：
略

第10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

翻译：Promissory Note（）

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