当前分类： 国际内部审计师(CIA考试)
问题：Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed...
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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：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：Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank...
问题：单句理解听力原文：Collateral can never make a bad loan good, but it can turn a good loan into a better one.(1)A．Collateral sometimes turns a bad loan into a good one.B．Good loans can be turned into better loans with collaterals.C．Collateral can turn a good loan in...
问题：实务工作中，各国政府制定的环境标准作为一种保障人体健康、人身、财产安全的标准，属于( )。A.强制性标准B.指导性标准C.参照标准D.普遍适用标准...
问题：Which of the following does not belong to current assets?A．cashB．account payableC．account receivableD．note receivable...
问题：听力原文： Banker's acceptances are a very old form. of commercial credit. They provide, in essence, a method whereby a bank may add its good name and reputation to bills of a borrower, thereby making the bills much more marketable than it would otherwise be. ...
问题：下列属于ISO14000环境管理系列标准具有的特点是( )。A.强调污染的治理B.强制性C.可操作性D.指导性...
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：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："Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A．RightB．WrongC．Doesn't say...
问题：听力原文：They specialize in long-term savings accounts and usually lend money for mortgages.(5)A．They usually hold savings accounts.B．They have current accounts.C．They specialize in long-term savings accounts and mortgages.D．They deal in short-term savings ac...
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：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：The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.A．selling pricesB．production volumeC．levels of discretionary fixed costsD．all the three above...
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：Who is the "recipient" in the settlement?A．The correspondent bank.B．The British bank.C．The British importer.D．The American supplier....
问题：In the writer's view what is being used more efficiently.?A．Money holdings.B．Cheek deposits.C．Coins.D．Metering and vending machines....
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...
