石家庄的CIA(注册国际内部审计师)的考试是什...

听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.

W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

Q: What are the important elements of a bank's internal control system?

(15)

A．Accounting basis.

B．Cash basis accounting.

C．Accounting control.

D．The chart of accounts of a bank.

In order to (56) foreign exchange administration, maintain strong balance of payments position, China (57) the Regulations on Foreign Exchange Administration on January 29,1996. The State Administration of Foreign Exchange is the agency responsible for foreign exchange administration. The SAFE has a similar branch structure with that of the People's Bank of China, China's central bank. The Bank of China (58) the principal foreign exchange bank. Other banks and financial institutions, (59) affiliates of non-resident banks, (60) designed transactions with the approval of the SAFE.

(41)

A．develop

B．improve

C．change

D．conduct

听力原文：W: Did you hear about Mr. William's case last week?

M: Yes. It's too terrible. As a matter of fact, he should not issue an open cheque in favor of a third party. Anyone who holds it would present it to the paying bank and obtain cash against it.

Q: What happened to Mr. Williams?

(16)

A．He lost a cheque and the thief cashed it.

B．He opened a cheque account.

C．A thief stole the money from the bank.

D．He cashed the cheque but the money was stolen by a thief.

听力原文：M: Can you tell me something about a balance sheet?

W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.

Q: Which of the following is not a section of a balance sheet?

(15)

A．Profit and Joss

B．Owner's equity.

C．Liabilities

D．Assets.