资料：A new Chinese-led international development bank announced its first four loans on Saturday, pledging to lend $509 million for projects to spread electric power in rural Bangladesh, upgrade living conditions in slums in Indonesia, and improve roads in

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资料：A new Chinese-led international development bank announced its first four loans on Saturday, pledging to lend $509 million for projects to spread electric power in rural Bangladesh, upgrade living conditions in slums in Indonesia, and improve roads in Pakistan and Tajikistan. At the first of the annual general meetings of in institution, the Asian Infrastructure Investment Bank, the bank’s president, Jin Liqun, said the projects were financially sound and environmentally friendly and had been accepted by the people in the project areas.
The road in Tajikistan is just three miles long, but it will help clear traffic congestion on an important trading route near the capital, Dushanbe. A $100 million loan to Pakistan is for 40 miles of highway in Punjab Province that would complete the last section of national artery, the M-4, the bank said.
Three of the projects are being financed with other institutions-the Asian Development Bank, the World Bank, and the European bank for Reconstruction and Development-an approach that allowed the new bank to begin the projects quickly. The bank’s $165 million loan to expand electricity in rural areas of Bangladesh is its only stand-alone project. By financing projects with long-established institutions, the Beijing-based bank was able to move quickly because work on meeting environmental standards and procurement policies had been completed, staff members at the bank said.
Although the new bank was China’s idea, it is intended to operate as an international bank dedicated to improving the basic structures and facilities needed to stimulate development across Asia, Mr. Jin said at a news conference on Saturday. Unlike the World Bank and the Asian Development Bank, the Asian Infrastructure Investment Bank places less emphasis on the reduction of poverty, he said. The bank “ was born with the birthmark of China, but its upbringing is international,” Mr. Jin said. Referring to the three other institutions that will finance the projects, he said, “we can work wonderfully together.”

The new bank is being watched closely. The United States refused to join when it was offered membership in 2014. Japan has also not sought membership in the bank. But President Obama’s administration was mostly concerned that the bank would challenge the current development architecture, the Bretton Woods system established under the leadership of the United States after World WarⅡ.

In the past year, Mr. Jin has worked to reassure Washington, largely by agreeing to choose projects that have already been approved by the World Bank, the Asian Development Bank and the European Bank. He has also emphasized that the new bank will be more streamlined and strive to be “lean, green and clean.”

Britain was the most eager of the Western democracies to join the bank, and it broke ranks with the United States and became a member in the fall of 2014. Other members of the European Union, including France and Germany, rushed in after Britain. The withdrawal of Britain from the European Union is not expected to affect its relationship with the bank, Mr. Jin said. “ I believe the United Kingdom will continue to play an important role in the development of the bank, ”he said at the news conference. Asked if he believed that Britain’s decision showed that the old guard was crumbling quicker than he expected, Mr. Jin diplomatically replied that he had detected no such..（缺失）

Two dozen countries have expressed interest in joining the bank, and they sent observers to the two-day meeting, Mr. Jin said. The new members would come from Eastern Europe, Latin America, and could join as early as （缺失）year.

According to the article, which one of the following statement is true?（）

A.Britain’s exit from European Union will have an impact on its membership in the bank.
B.United States and Japan will join the Asian Infrastructure Investment Bank soon.
C.More countries are interested in the membership in the bank.
D.Germany and France will join the bank soon.

参考答案和解析

答案：C

解析：

本题考查的是推理判断。
【关键词】following statement; true
【主题句】第七段The withdrawal of Britain from the European Union is not expected to affect its relationship with the bank, Mr. Jin said. “ I believe the United Kingdom will continue to play an important role in the development of the bank, ”he said at the news conference.（英国撤出欧盟预计不会影响到它与银行的关系,金先生说。“我相信英国将继续对银行发展起到重要作用,”他在新闻发布会上说。）
第五段The United States refused to join when it was offered membership in 2014. Japan has also not sought membership in the bank.（2014年，美国拒绝加入该组织。日本也没有寻求加入亚投行。）
第八段Two dozen countries have expressed interest in joining the bank， and they sent observers to the two-day meeting， Mr. Jin said. 24个国家已经表示出加入亚投行的意愿，他们派遣观察员参加为期两天的会议，金先生说。
第七段Other members of the European Union， including France and Germany， rushed in after Britain.（其他欧盟成员国，包括法国和德国,，紧随英国加入进来。）
【解析】本题问“根据文章，以下哪个描述是正确的？” 选项A意为“英国退出欧盟将对其在该银行的会员身份产生影响”；选项B意为“美国和日本即将加入亚洲基础设施投资银行”；选项C意为“更多的国家对银行会员资格感兴趣”；选项D意为“德国和法国将很快加入银行”。
根据主题句可知选项A错误,不会影响。选项B错误，它们拒绝加入。选项C正确。选项D错误，法国德国已经加入，不是将要加入。

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相似问题和答案

第1题：

Which of the following found a new way for its development?

A．The Washington Post

B．The Guardian

C．The New York Times.

D．New England Courant

正确答案：A

第2题：

听力原文： Some banks offer other types of loans repayable by monthly installments, such as business development loans, house improvement loans, and farm development loans. These may be either secured or unsecured. Secured loans attract a slightly lower rate of interest than unsecured loans. Some banks offer revolving credit schemes. These normally involve loans repayable by regular monthly installments, but they differ from other loans repayable by installments in two respects. First, the borrower need not take up the full amount of the loan at the outset. Secondly, as his repayments reduce his indebtedness, he can "top up" his loan by borrowing more, provided that the total debt outstanding does not exceed his agreed credit limit. In 1967 some banks introduced a new form. of account called a "budget account". The object is to allow personal customers to spread the incidence of normal personal and household expenditure.

24. Which of the following loans is not repaid by installments?

25.Which of the following loans would attract a lower rate of interest?

26.How does a borrower "top up" his loan?

27.What is the objective of introduction of the budget account?

(24)

A．Business development loans.

B．House improvement loans.

C．Farm development loans.

D．Overdrafts.

正确答案：D
解析：录音原文一开始提到Some banks offer...and farm development loans. 一些银行推出其他种类按月分期还款的贷款，例如商业发展贷款、住房改善贷款和农业发展贷款。

第3题：

6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the development

of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has

been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,

auditing and education.

Required:

Explain the developments in each of the following areas and indicate how they affect Chartered Certified

Accountants:

(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)

正确答案：
6 DEVELOPMENTS AND CERTIFIED CHARTERED ACCOUNTANTS
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) IFAC’s ‘Code of Ethics for Professional Accountants’
Since its issue in 1996, IFAC’s ‘Code of Ethics for Professional Accountants’ (‘The Code’) has undergone several revisions
(1996, 1998, 2001, 2004 and 2005). IFAC holds the view that due to national differences (of culture, language, legal and
social systems) the task of preparing detailed ethical requirements is primarily that of the member bodies in each country
concerned (and that they also have the responsibility to implement and enforce such requirements).
In recognizing the responsibilities of the accountancy profession, IFAC considers its own role to be in providing guidance and
promoting harmonization. IFAC has established ‘The Code’ to provide a basis on which the ethical requirements for
professional accountants in each country should be founded.
IFAC’s conceptual approach is principles-based. It provides a route to convergence that emphasises the profession’s integrity.
This approach may be summarised as:
■ identifying and evaluating circumstances and relationships that create threats (e.g. to independence); and
■ taking appropriate action to:
– eliminate these threats; or
– reduce them to an acceptable level by the application of safeguards.
If no safeguards are available to reduce a threat to an acceptable level an assurance engagement must be refused or
discontinued.
This approach was first introduced to Section 8 of The Code, on independence, and is applicable to assurance engagements
when the assurance report is dated on or after 31 December 2004.
Further to the cases of Enron, Worldcom and Parmalat, IFAC issued a revised Code in July 2005 that applies to all professional
accountants, whether in public practice, business, industry or government2.
A member body of IFAC may not apply less stringent standards than those stated in the Code. The Code is effective from
30 June 2006.
Practicing accountants and members in business must maintain the high standards of professional ethics that are expected
by their professional bodies (such as ACCA). These developments codify current best practice in the wake of the
aforementioned recent corporate scandals.
The developments in The Code have wider application in that it:
■ applies to all assurance services (not just audit);
■ considers the standpoints of the firm and of the assurance team.
Since ACCA is a member-body of IFAC the elevation of The Code to a standard will affect all Chartered Certified Accountants.
.

第4题：

资料：Star Airways, Mumbai's dominant airline for the past five years, has reported it is planning to replace its entire aircraft fleet with European-produced Skystream jets. Starting with an initial purchase of 90 jets, Star Airways expects the changeover to take a decade to complete. The new planes will enable the airline to expand its international routes as well as provide replacements for its aging fleet of jet planes. Star Airways and Skystream, in a joint announcement at the Brussels Air Show on Thursday, said that the order included seventeen of the new AWB85O aircraft. This will make Star Airways the first Indian carrier to fly the AWB850, an aim it has had since the powerful jets were first produced.

What is NOT reported as a goal of Star Airways?

A.To increase its number of flight destinations
B.To replace the older planes in its fleet
C.To be among the first to use a new aircraft
D.To relocate its international headquarters

答案：D

解析：

本题的问题是“以下哪一项不是星空航空的目标？”。选项A意为“增加航班目的地的数量”；选项B意为“更换其机队中的旧飞机”；选项C意为“成为第一批使用新飞机的公司”；选项D意为“搬迁其国际总部”。根据主题句可知，A、B、C选项均有提及，故选D。

第5题：

To prevent the spread of fire by conduction, you should ______.

A.cool the bulkheads around the fire

B.remove combustibles from direct exposure

C.close all openings to the area

D.shut off all electric power

正确答案：A

第6题：

短文理解

听力原文： Dealers in government and private securities need short-term financing to purchase new securities and carry their existing portfolios of securities until those securities are sold to customers or reach maturity. Such loans are readily granted by many of the largest banks because of their high quality--often backed by pledging the dealer's holdings of government securities as collateral. Moreover, many loans to securities dealers are so short-overnight out to a few days that the bank can quickly recover its funds or make a new loan at a higher interest rate if the credit markets have tightened up.

21. Who need short-term financing according to the passage?

22.Why such loans are so high quality?

23.How long will the dealers keep such loans?

(21)

A．Dealers in foreign exchange.

B．Dealers in government bonds.

C．Dealers in IPO.

D．Dealers in government & private securities.

正确答案：D
解析：录音原文第一句就提到Dealers in government and private securities need short-term financing to purchase new securities and…。

第7题：

The bank (56) borrowers enough interest to pay the expense of the bank and have something left over for (57) . The interest cannot be higher than the legal rate, which is established by state law and in most states is 6% per year. (58) big loans, the interest rate is much less, even as low as 2%. The rate depends on the money market, when there is plenty of money (59) to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to (60) depositors by offering 4% or 4.5% or even more and lending the money at 5% or 6%.

(41)

A．receives

B．gets

C．charges

D．pays

正确答案：C
解析：句意：银行向贷款人索取足够的利息以支付银行日常开销，并保证部分盈余。这里表示索取费用的词是charge。receive收到。pay支付，交纳。

第8题：

Which of the following found a new way for its development?

A. The Washington Post B. The Guardian

C. The New York Times. D. New England Courant

正确答案：A

第9题：

For the first time in history more people live in towns than in the country.In Britain this has had a curious result.While polls show Britons rate“the countryside”alongside the royal family,Shakespeare and the National Health Service（NHS）as what makes them proudest of their country,this has limited political support.
A century ago Octavia Hill launched the National Trust not to rescue stylish houses but to save“the beauty of natural places for everyone forever.”It was specifically to provide city dwellers with spaces for leisure where they could experience“a refreshing air.”Hill’s pressures later led to the creation of national parks and green belts.They don’t make countryside any more,and every year concrete consumes more of it.It needs constant guardianship.
At the next election none of the big parties seem likely to endorse this sentiment.The Conservatives’planning reform explicitly gives rural development priority over conservation,even authorizing“off-plan”building where local people might object.The concept of sustainable development has been defined as profitable.Labour likewise wants to discontinue local planning where councils oppose development.The Liberal Democrats are silent.Only Ukip,sensing its chance,has sided with those pleading for a more considered approach to using green land.Its Campaign to Protect Rural England struck terror into many local Conservative parties.
The sensible place to build new houses,factories and offices is where people are,in cities and towns where infrastructure is in place.The London agents StirlingAckroyd recently identified enough sites for half a million houses in the London area alone,with no intrusion on green belt.What is true of London is even truer of the provinces.
The idea that“housing crisis”equals“concreted meadows”is pure lobby talk.The issue is not the need for more houses but,as always,where to put them.Under lobby pressure,George Osborne favours rural new-build against urban renovation and renewal.He favours out-of-town shopping sites against high streets.This is not a free market but a biased one.Rural towns and villages have grown and will always grow.They do so best where building sticks to their edges and respects their character.We do not ruin urban conservation areas.Why ruin rural ones？
Development should be planned,not let rip.After the Netherlands,Britain is Europe’s most crowded country.Half a century of town and country planning has enabled it to retain an enviable rural coherence,while still permitting low-density urban living.There is no doubt of the alternative—the corrupted landscapes of southern Portugal,Spain or Ireland.Avoiding this rather than promoting it should unite the left and right of the political spectrum.
Which of the following can be inferred from Paragraph 3?

A.Labour is under attack for opposing development.
B.The Conservatives may abandon“off-plan”building.
C.The Liberal Democrats are losing political influence.
D.Ukip may gain from its support for rural conservation.

答案：C

解析：

推理判断题。回文定位到第三段，该段主要讲了各大党派对于这个观点（及第一段中提到的观点）的态度：基本都不赞同。最后一部分“only Ukip,sensing its chance,has sided with those pledging for a considered approach to using green land”该句说明只有Ukip这个党派是赞同这个观点，要保护乡村的。C选项正是对原文的同义置换，故选C。

第10题：

A.Seventeen years
B.Ten years
C.Five years
D.Three years

答案：B

解析：

本题的问题是“这次转变预计花费多长时间？”。根据主题句可知，这次转变预计花费十年时间，故选B。

资料：A new Chinese-led international development bank announced its first four loans on Saturday, pledging to lend $509 million for projects to spread electric power in rural Bangladesh, upgrade living

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