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：The commercial banks mentioned in the passage can not have any other trade with companies except the credit action.A．RightB．WrongC．Doesn't say...
问题：雇员的调查在举报项目的以下哪项进行。A.评估阶段。B.构建阶段。C.项目推行阶段。D.业绩监控阶段。...
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：In London, a premium on a foreign exchange rate means ______.A．the foreign currency is dearerB．the foreign currency is cheaperC．the foreign currency is less valuableD．it has no relevance at all...
问题：听力原文：Your check is a forward one. We will make payment at the maturity.(3)A．You can have the check encashed now.B．You will have the money in one or two days.C．You can not have the check encashed.D．You have to wait for the payment till the maturity....
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：Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank...
问题：听力原文：M: Do you keep the transferred amount in a special account that I can't control?W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability pa...
问题：Under a standby letter of credit, ______.A．evidences of the underlying transaction should be filed firstB．the applicant may be exempted from any liabilitiesC．the issuing bank has to pay the beneficiaryD．the issuing bank should pay when the applicant fails...
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：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：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：When the management of a business makes some decisions, it often refers to the normal income statement because the normal income statement is more useful in that.A．RightB．WrongC．Doesn't say...
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：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：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：A revolving credit commitment gives the borrower assurances of the availability of funds over unexpected period of tight credit in future years.A．RightB．WrongC．Doesn't say...
问题：某组织委托服务机构处理其小时工资支付行为。内部审计人员关注当年的小时工资支付是否正确，特别是由统一合同规定应当按季度计提的养老金项目是否计算正确。下列哪项审计程序能够最好实现该项目标?A.对整个报告期间内的小时工资支付活动进行随机抽样，重新计算支付金额和养老金金额，并与服务机构获得的数据进行核对;B.对整个报告期间内的小时工资支付活动进行分层抽样，通过重新计算，核对从服务机构获得的数据;C.对整个报告期间内的小时工资支付活动进行探索抽样，对结果进行处理;D.在年度审计过程中向服务机构提交一系列测试数据，将...
问题：听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.(6)A．The financial reporting is to provide information for the investors and lenders only.B．The main aim of financial reporting ...
