当前分类： 国际内部审计师(CIA考试)
问题：听力原文：M: Would you tell me about the main contents of the document?W: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.Q: What may be ...
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问题：Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed...
问题：听力原文：In foreign exchange transactions, a forward purchase is an undertaking to buy a particular amount of foreign currency for delivery and settlement of a future date.(7)A．A forward transaction is done on a future date.B．A forward purchase is to buy fore...
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 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：Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank...
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...
问题：听力原文:M: Would you please tell me where I can change the RMB Yuan back into US dollars? ...
问题：短文理解听力原文： The Chinese currency is the Renminbi. China has maintained a unified managed floating exchange rate since January 1994. The exchange rate of the Renminbi is determined by the inter-bank foreign exchange market. The People' s Bank of China announ...
问题：The word "credit" in the first line of the passage relies to:A．loanB．trustC．B/LD．L/C...
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 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：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：听力原文：M: Can you give an example of types of risks Banks face?W: Yes. The major type of risks is called credit risk. It means a counterpart fails to perform. according to a contractual arrangement.Q: What are they talking about?(13)A．A contractual arrangem...
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：The central idea of this passage is ______.A．electronic transfer of fundsB．bank's payment mechanismC．clearing of checksD．computer and payment...
问题：Banks are usually prepared to make long-term loans to investors.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：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：M: The depositors can earn interest on demand deposits, is that right?W: Yes, but the rate of interest on demand deposits is generally well below the bank's base rate.Q: What does the woman imply?(15)A．The bank's base rate is fixed.B．The rate on dema...
