22. The percentage analysis of increases and decreases in corresponding items in comparative financial statements is called ______.

　　A. external analysis

　　B. horizontal analysis

　　C. vertical analysis

　　D. comparative analysis

　　23. What is the name of the document which can make a buyer feel confident that goods are of a certain standard? ______.

　　A. Inspection certificate

　　B. Commercial invoice

　　C. Insurance policy

　　D. Certificate of origin

　　24. Sometimes financial intermediaries by "borrowing short and lending long" find themselves in difficult financial situations because .

　　A. short-term rates are falling

　　B. long-term rates are rising

　　C. deposits increase too rapidly

　　D. short-term rates rise relative to rates of their holdings

　　E. long-term rates rise more sharply than short-term rates

　　25. Incoterms were written ______.

　　A. by the International Chamber of Commerce

　　B. under the United Nations Convention for the International Sale of Goods (Vienna Convention )

　　C. under the Kyoto Protocols as adopted in 2000

　　D. under "fast track" authority granted by the U.S. Congress

　　26. The purpose of keeping account is to .

　　A. determine whether the business has made a profit or a loss

　　B. find out why the business has lost money

　　C. see how much has been spent

　　D. find out why the business cannot fulfil its commitments

　　27. If reserves are 20 percent, then the multiplier effect will be ______ times, so the original deposit of RMB40 000 can create up to ______ of new deposits.

　　A. 5……RMB200000

　　B. 4……RMB120000

　　C. 3……RMB80000

　　D. 6……RMB20000