41.The danger to the exporter in open account trading is that by surrending the shipping documents to the importer， he ______ control of the goods before he has obtained payment for them。  
　　A.is in
　　B.loses
　　C.retains
　　D.gives up
　　42.The primary purpose of showing special types of events separately in the income statement is to　。
　　A.increase earnings per share
　　B.minimize the income taxes paid on the results of ongoing operations
　　C.prevent unusual losses from recurring
　　D.assist users of the income statement in evaluating the profitability of normal， ongoing operations
　　43.If commercial banks have ample excess reserves， a lower discount rate will _______。
　　A.encourage them to borrow more
　　B.encourage them to raise interest rates on loans
　　C.have little impact on bank behavior
　　D.increase bank reserves
　　44.A bill of lading is a receipt for goods.When is a bill of lading issued？ ______。
　　A.When the shipper makes up the order
　　B.When the carrier receives the goods
　　C.When the carrier delivers the goods to the consignee
　　D.When the manufacturer produces the goods
　　45.ABC Co.Ltd.sold marketable securities costing $80 000 for $92 000 cash.In the company's income statement and statement of cash flows， respectively， this will appear as ______。
　　A.a $12 000 gain and a $92 000 cash receipt
　　B.a $92 000 gain and a $80 000 cash receipt
　　C.a $12 000 gain and a $80 000 cash receipt
　　D.a $92 000 sale and a $92 000 cash receipt
　　46.Which of the following central bank actions would be appropriate to combat rapid inflation？　　。
　　A.A reduction in the discount rate
　　B.A reduction in reserve requirements
　　C.A cut in taxes
　　D.A sale of government securities
　　47.In a currency pair， the first currency is referred to as ______ and the second as ______。
　　A.the base currency…the counter currency
　　B.the quote currency…the base currency
　　C.the base currency…the exchange currency
　　D.the trade currency…the base currency
　　48.What is the expected return of a zero-beta security？ ______。
　　A.Market rate of return
　　B.Zero-rate of return
　　C.Risk-free rate of return
　　D.Negative rate of return
　　49.Capital asset pricing theory asserts that portfolio returns are best explained by ______。
　　A.economic factors
　　B.systematic risk
　　C.specific risk
　　D.diversification
　　50.The______ informs the beneficiary that another bank has issued a credit in his favor without adding its own engagement。
　　A.advising bank
　　B.confirming bank
　　C.drawee bank
　　D.issuing bank
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