Passage One
Saving money is a first step toward wealth. Putting money away for the future also supports the banking system. Banks need a supply of savings to provide money for loans. In the United States, people who want to start a savings have many choices. [26]Banks, savings-and-loans and credit unions are traditional places to open an account. [27]Credit unions are cooperatives for people who are linked in some way. For example, the members may work for a university or a government agency. Most credit unions are non-profit organizations. Savers have their money guaranteed up to one hundred thousand dollars. Banks and other financial organizations pay interest on savings accounts. But the interest rates are low. Certificates of deposit are another way to save. They pay higher interest rates. With a certificate of deposit, a person agrees not to withdraw an amount of money for a period of time. The term could be three months, or it could be several years. Longer terms, and larger amounts, pay higher interest. People can withdraw their money early but at a cost. Another way to save is through a money market fund. This is a kind of mutual fund. Mutual funds invest money from many people. Money market funds pay higher interest than savings accounts. The money is usually placed in short-term government securities. [28]Money market funds, however, may not be federally guaranteed like other kinds of savings.

答案解析：
Questions 26 to 28 are based on the passage you have just heard.
26. What are the traditional places to open an account in the United States?
[D]解析：短文中說到：傳統的可以開賬戶的場所是銀行、儲蓄與貸款協會以及信貸互助會。D與此相符。四個選項均是名詞并列成分。不管是問主旨還是問細節，都需要與聽到的內容一一對應。讀題時，要把各選項之間的異同加以辨別。
27. Which group can form a credit union?
[C]解析：短文中說，信貸互助會是以某種方式聯系起來的人們組成的合作社組織，比如，其成員可能都為同一個大學或政府機構工作。盡管四個選項中提到的各類人均“以某種方式聯系”著，但與短文中例子一致的只有C。短文中的例子是“為同一個大學或政府機構工作的人”，government agency是答題關鍵。其余選項中的city、seminar，subject均未在文中出現。
28. Which way of saving may not be federally guaranteed?
[C]解析：短文最后說：“然而，貨幣市場基金可能不像其他存款一樣受聯邦政府的保證。”與此相符的是C。本題符合“語義強調處出題”的規律。文章結尾處，用however獨立地指出來的項目為答案。