当前分类： 国际内部审计师(CIA考试)
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...
查看答案
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：The phrase "on an open account" in the third paragraph probably means "______".A．free of chargeB．on a credit basisC．on a cash basisD．on a bargain basis...
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：A commercial bank shall establish and improve its system of internal control according to law.A．RightB．WrongC．Doesn't say...
问题：听力原文：What is it called if a letter of credit is issued for guarantee of performance rather than payment?(3)A．Back-to-back credit.B．Reciprocal credit.C．Documentary credit.D．Stand-by credit....
问题：Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank...
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：When the issue is syndicated among the original investment banker and other institutions, ______.A．there is only one lead managerB．there must be more than one lead managerC．all the parties concerned are lead managersD．there is one lead manager or more tha...
问题：听力原文：M: I want to cash this check for my mother, but the teller told me to bring it here.W: Yes, Sir. That's an out-of-town personal check. We wouldn't be able to cash it for you until the proceeds are collected from the paying bank.Q: How will the bank d...
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：Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed...
问题：The actual marketing for new issues ______.A．is usually done by investment bankers indirectly to the publicB．is, most of the time, done by the companies directly to the publicC．is never done by the companies directly to the publicD．is usually done by the ...
问题：听力原文：M: I've lost my credit card issued by your bank. What should I do, please?W: I am sorry for that. But you have to go to that counter over there for the card business.Q: Why does the customer come to the bank?(15)A．He got a credit card of his friend a...
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：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：对话理解听力原文：W: I know there are some elements which will affect the investors' searches for the highest possible returns. What are they?M: Risk aversion, lack of time, lack of skill, and other mortal conditions.Q: Which of the following doesn't belong to the...
问题：微型计算机软件程序的口令是用来防止：A.不正确地出路数据。B.未经批准登陆计算机。C.不完整地更新数据文档。D.未经批准使用软件。...
