注册内部审计师的职业发展前景

听力原文：When the drawee is bankrupt, presentment may be made to him or to his trustee.

(7)

A．If a drawee is bankrupt, presentment may be made to his trustee.

B．If a drawee is bankrupt, presentment can not be made to him.

C．If a drawee is bankrupt, presentment can not be made to his assignee.

D．If a drawee is bankrupt, presentment must be made to his trustee.

听力原文： At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.

24. How does the accountant check the equality of the debit and credit entries?

25.What is a trial balance?

26.What is implied if a trial balance does not agree?

(24)

A．By posting all the entries.

B．By preparing a trial balance.

C．By comparing the entries on both sides.

D．By recording all the entries once more.

Arbitrageurs in the futures markets are those people who ______.

A．take on the risks that hedgers want to shed

B．seek to hedge their risks

C．make the futures prices move in accordance with other markets

D．all of the above

On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.

(46)

A．short-term

B．current

C．circulating

D．futures