当前分类： 国际内部审计师(CIA考试)
问题：听力原文：M: Professor Wang, could you tell me the advantage of the preferred shares?W: Preferred shares have certain rights, such as the preferred right to receive dividends before any ordinary dividends maybe declared.Q: When do preferred shareholders have r...
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问题：听力原文：If a remitting bank fails to take proper care in the outward collection, the exporter will soon transfer his account to one which does.(7)A．If a remitting bank cannot take proper care in collection, the exporter will do it himself.B．If a remitting ba...
问题：单句理解听力原文：Credit card holders can charge purchases to their credit card accounts, and they receive monthly statements.(1)A．Credit card holders will state if they don't buy anything.B．Credit card holders will receive their statements from the bank every mon...
问题：Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank...
问题：听力原文：M: Bank of China. May I help you?W: Yes, please. I'd like to get some information about discounting a bill of exchange.Q: What does the customer want to do.?(17)A．To withdraw some money.B．To exchange some foreign currencies.C．To discount some bills.D...
问题：The accounting equation shows the relationship among ______.A．assets, liabilities and investor's yieldB．assets, liabilities and owner's equityC．capital, liabilities and profitsD．capital, costs and profits...
问题：What is the short-coming of the concept?A．The accountant has to restate the assets and liabilities on the balance sheet.B．It is difficult to compare the balance sheets of different companies.C．The balance sheet can not reflect the precise worth of the ass...
问题：What does an asset mean on the balance sheet?A．It means all the assets recorded in a period of time.B．It means the sum of all the individual asset amounts added over time.C．It means the individual dollar amount.D．It means accounting information expressed ...
问题：Standby letters of credit are relatives of documentary letters of credit because ______.A．they are very similar to ordinary letters of credit in operationB．the issuing banks undertake to payC．they are normally accompanied by evidences of transactions such...
问题：Why does the exporter usually insist on the buyer establishing a credit in his favor before shipment is unloaded?A．To collect the proceeds.B．To draw drafts.C．To revoke the contract.D．To reduce the possible risk....
问题：By what means does a business measure the worth of assets and liabilities?A．The monetary unit.B．Dollar.C．The value of the monetary unit.D．The sum of all the individual amounts added together....
问题：What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?A．He simply adds all the amounts together.B．He puts the assets and liabilities on the balance sheet objectively.C．He makes restatement if the val...
问题：Before a bank issues a bond for the exporter, the issuer and the applicant should have some kind of agreement in ______ form.A．verbalB．written.C．bondD．L/C...
问题：What is the stable-monetary-unit concept?A．It is the prime means of measuring assets.B．It is the common denominator in business transactions.C．It is an orderly basis for handling account balances to produce the financial statements.D．It is monetary terms ...
问题：听力原文：If a letter of credit is issued irrevocably, it can't be canceled nor amended without permission.(4)A．Ａn irrevocable L/C can not be committed to amendment.B．Ａn irrevocable L/C can not be cancelled without permission.C．Ａn irrevocable L/C can not be ca...
问题：Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed...
问题：None of the following statements is true except ______.A．initial public offerings will dilute each shareholder's existing holdingB．additional floats of companies stock will dilute each shareholder's existing holdingC．compared with additional floats, initi...
问题：According to the passage, which of the following statements is correct?A．A "revocable credit" may be cancelled at any time.B．The credits are usually in favor of the exporter.C．An "irrevocable credit" may not be amended.D．The credits are usually in favor o...
问题：听力原文:M: Good afternoon, Madam. I want to exchange some US dollars for RMB Yuan. I've g ...
