2021年CIA考试费用的支付方式是什么
发布时间：2021-03-12
2021年CIA考试费用的支付方式是什么
最佳答案
考生需在CCMS中直接向IIA支付各项费用，支付时需使用本人（或他人）双币种信用卡（信用卡卡面带有VISA、MasterCard、AMEX或Discover标识）在线支付。
下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题，供大家学习参考。
Why is the British bank able to offer its customer a banker's draft drawn in dollar?
A．Its US correspondent bank prefers to make the payment.
B．It will send dollar in cash by airmail.
C．It has a dollar account with another bank in an American city where the beneficiary lives.
D．Its customer has a dollar account with it.
解析：文中提到The bank is able to do this because…a dollar cheque or draft drawn on that account．是因为英国的银行在美国有往来银行。
A sound bank will not suffer from the bankruptcy of other unrelated banks.
A．Right
B．Wrong
C．Doesn't say
解析：段落最后指出problems in one institution may have wider，systemic repercussions on others，or on the integrity of the payments system，并没有明确指出运营良好的银行不受其他无关银行破产的影响。
A draft is like a check that can be endorsed but it isn't a title to goods, like ______.
A．a bill of lading
B．an inspection certificate
C．a certificate of origin
D．an insurance certificate
解析：提单(bill of lading)不是对货物所有权的证明。inspection certificate检验证书。certificate of origin原产地证书。insurance certificate保险凭证。a title to goods货物所有权。 a check that can be endorsed能被背书的支票。
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.
(46)
A．profit
B．capital
C．income
D．cash
解析：资产负债表分为三部分：资产、负债、所有者权益。capital accounts等于owner's equity。
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