2019年辽宁国际注册内部审计师（CIA考试）报名时间

听力原文：A currency swap is a second technique for hedging long-term transaction exposure to exchange rate fluctuations.

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A．A currency swap is a better way to convert the long-term transaction into a spot transaction.

B．A currency swap makes long-term transaction exposure to exchange rate fluctuations.

C．A currency swap is a better way to reduce the risks of the long-term transactions owing to the exchange rate fluctuations.

D．A currency swap can in no way reduce the risk of exchange rate fluctuations.

Customers trading abroad in foreign currencies may protect against the exchange risk by arranging ______.

A．a contract of international sale of goods

B．a contract of marine insurance

C．a forward contract to fix the exchange rate in advance

D．contract for the delivery of goods by installments

How is the clearing of checks involved in two banks in the same city?

A．Through the clearing house.

B．By transfer of funds from one account to another.

C．Through a correspondent bank.

D．By direct exchange of checks.

Current liabilities may include the following items ______.

A．taxes payable

B．dividends payable

C．accounts payable

D．all of the above