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单选题公共英语四级

2018-03-04

The attitude of the author towards the role of parents is__________．

A．positive

B．negative

C．doubtful

D．unclear

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参考答案

A

答案解析

【命题目的】此题考查考生推断作者观点态度的能力。
【解题要点】通观全文，都贯彻着一种对更多发挥家长的作用的希望，所以推断作者对家长的作用持肯定的态度。

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1 根据下面资料，回答题
Often referred to as "the heart of a factoring organization", the credit department is responsi-ble for granting credit to clients´ customers and for collecting the accounts receivable purchased by the factor. When factored clients submit customer orders for credit approval, the credit department analyzes the financial condition and credit worthiness of the customer, and then makes a decision to approve or decline the order. The department must then monitor the condition of approved custom-ers and collect all due receivables. Careful credit checking and effective collection procedures in this department can greatly reduce the risks inherent in factoring.
As the head of the credit department, the credit manager is responsible for seeing that the de-partment operates effectively. He must develop the factor´ s credit policies in consultation with sen-ior factoring associates, and he is in overall command of everything from credit and collections to bankruptcy and liquidations. If the factor is a commercial bank division, the credit manager is a bank´ s vice president, and credit policy must also be approved by top management of the bank.
Assisting the credit manager may be several supervisors who have credit responsibilities of their own and who also oversee the analysis and approval of customer orders by the credit special-ists. Credit supervisors typically spend about eighty percent of their time handling large customer orders. If a customer order exceeds a supervisor´ s credit authority, he is responsible for making recommendations to the credit manager. A supervisor also reviews a subordinate´ s credit decision if the subordinate is unsure of the extent of the credit risk or if a client questions a particular credit decision.
In extremely large credit exposures, supervisors bear the responsibility for analyzing the credit position of the customers and deciding on credit limits. To do this, they must regularly obtain cur-rent data from various credit information sources. They must also have extensive contact with each customer to determine operational performance and progress. Frequently, supervisors are called up-on to give advice on what should be done to improve a company´ s financial condition. Meeting all these responsibilities requires that each supervisor continuously observe and study the industries with which he is concerned, so that he is capable of anticipating market changes which may affect his accounts.
A supervisor´ s major challenge is to maintain a fine balance between the demands of clients that all their customer orders be approved and the questionable financial position of some of the cus-tomers. In reviewing any credit decision, a supervisor must be capable of weighing a variety of ele-ments, including the possibility of losing the client, the customer´ s credit position, and the extent of any possible loss.
What is the main idea of the passage?

A．The credit manager’s responsibility．

B．The supervisor’s responsibility．

C．The working procedures of a credit department．

D．The command and control in the credit department．

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2 Which of the following is NOT true?

A．The credit policy can be a part of a commercial bank’s policy．

B．The credit pohcy rests only with the credit manager．

C．The supervisors are the helping hands of the credit manager．

D．A credit manager of the credit department is not necessarily a bank’s leading person．

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3 By“a customer order”，the customer is most probably trying to get__________．

A．some goods from the factor

B．some money from the factor

C．some goods from the factor’s client

D．some money from the factor’s cfient

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