当前分类： 国际内部审计师(CIA考试)
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....
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问题：A commercial bank should try its best to increase the profits of its creditor and ownership sources.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：A credit card is a plastic card and the like to be used to obtain money, goods, or services and an overdraft is not allowed.A．RightB．WrongC．Doesn't say...
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：W: What is a smart card?M: A smart card is a secure, portable, tamper-resistant data-storage device. It has the exact size of a credit card and contains a computer with as much power as the original minicomputer.Q: What arc they talking about?(20)A．C...
问题：______ measure the company' s ability to meet short-term obligations through the cash conversion cycle.A．Activity ratioB．Liquidity ratioC．Leverage ratioD．Profitability ratio...
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：下列对于信息沟通的认识的描述，错误的是( )。A.信息传递过程中所经过的层次越多，信息的失真度就越大B.信息量越多，就越有利于进行有效的沟通C.善于倾听，能够有效改善沟通的效果D.信息的发送者和接收者在地位上的差异也是一种沟通障碍...
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：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：According to the passage, preferred stockholders are guaranteed ______.A．a voting rate per shareB．a promise to buy back the stocks made by the companyC．a withdrawal of investment principal in time of liquidationD．a fixed dividend receipt...
问题：What does the accountant do in recording assets and liabilities according to the stable－mo ...
问题：CDs may be exchanged for money before its maturity date either in money markets or at commercial banks.A．RightB．WrongC．Doesn't say...
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：COSO全面风险管理框架，首席执行官对以下哪项内容不负责?A.与销售、市场、财务和其他经理人会晤以了解操作风险和风险对策B.建立通用风险语言C.监督与组织风险偏好相关的经营活动和风险D.领导高级管理层并提供指导...
问题：Treasury bills are short-term and virtually free of default risk.A．RightB．WrongC．Doesn't say...
问题：Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed...
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...
