CIA考试报名费能退吗？
发布时间：2021-03-11
CIA考试报名费能退吗？
最佳答案
根据IIA和《认证简章》的规定，考生一旦通过CCMS缴纳了申请费和科目报考费或考务费，由于个人原因不能参加考试，无法退还已交纳费用。
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。
The phrase "on an open account" in the third paragraph probably means "______".
A．free of charge
B．on a credit basis
C．on a cash basis
D．on a bargain basis
解析：第三段中"on an open account"意为赊销，在购买商品和劳务时无须立即支付款项，是供应商给予的一种商业信用。
A profit and loss statement indicates the company's ______.
A．assets and liabilities at a particular point in time
B．revenues and expenses for a specific period of time
C．financial resources at a particular point in time
D．performance at a particular point in time
解析：企业的利润表反映的是企业在一定时间内经营成果(收入和支出)的报表。profit and loss statement损益表。A项是资产负债表内容。
Why should banks need to establish formal operating procedures?
A．The supervisory authorities require them to do so.
B．The shareholders expect a reasonable return on their investment.
C．The banks have to keep safe large volume of monetary items raised from all sources.
D．The banks engage in a large volume and variety of transactions.
解析：文章第一段提到Banking organizations have custody of large volume...individual discretion rigorous system of internal control. 银行监管大量的货币项目，如果管理不慎，这些monetary items就会遭到破坏，所以就需要建立一套完整的操作程序。因而C选项符合题意。
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