Directions: There are ten statements in this section. For each statement there are four choices marked A，B，C，D. You should choose the best answer.
　　31. If the lessor makes an equity investment equal to 20% of the equipment’s original cost, and borrows the remaining 80% from a long-term creditor, and writes a noncancelable lease for the equipment, such lease is called a ___________.
　　A. operating lease
　　B. leveraged lease
　　C. direct-financing lease
　　D. sales-type lease
　　32. The interest rate for borrowing funds from inter-bank market is close to, but always slightly ____________ the rate that is available from the central bank.
　　A. lower than
　　B. higher than
　　C. as high as
　　D. not as high as
　　33. ___________ is a financial market in which securities that have been previously issued can be resold.
　　A. A primary market
　　B. A secondary market
　　C. A issuing market
　　D. The capital market
　　34. Of the challenging issues in Internet banking, which people care most, is _________.
　　A. the provision of a secure platform for banking transactions
　　B. whether management has the creativity and vision to harness the technology
　　C. how to deliver high-quality products for the customers’ convenience
　　D. whether management has the ability to satisfy
　　customers’ continually changing financial needs
　　35. From a Chinese Bank’s point of view, the currency account which it maintains abroad is known as _______, while a RMB account operated in China for a foreign bank is termed ________.
　　A. a vostro account; a nostro account
　　B. a mirror account; a nostro account
　　C. a nostro account; a vostro account
　　D. a vostro account; a mirror account
　　36. If __________, such a situation is called break-even.
　　A. contribution margin= fixed costs
　　B. contribution margin=total costs
　　C. profit=expense
　　D. sales revenue=variable cost
　　37. Foreign-funded enterprises may retain their export earnings if those earnings _______.
　　A. get after SAFE approves
　　B. will be remitted abroad
　　C. will be invested in local area
　　D. do not exceed the limit set by the SAFE
　　38. BOT is an abbreviated form of _________.
　　A. build-or-technology
　　B. build-operate-transfer
　　C. build-operate-technology
　　D. benefit-operate-transfer
　　39. _________ is the foundation of private accounting, which analyzes a business’s costs to help managers control expenses.
　　A. Budgeting
　　B. Management information system
　　C. Internet auditing
　　D. Cost accounting
　　40. Underwriting simply means that the investment banker promises to ________ the securities.
　　A. buy
　　B. sell
　　C. design
　　D. issue

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