贵州2022年CIA第二次机考的报名时间

对话理解

听力原文：W: When I want to borrow money from a hank, what should I do?

M: You should create a contract with the bank, stipulating the rate of interest, the repayment date, the amount and timing of any periodic cash interest payments, and other terms of the agreement.

Q: Which is not mentioned when creating a contract with the bank?

(11)

A．Stipulating the rate of interest.

B．Stipulating the repayment date.

C．Stipulating the amount and timing of any periodic cash interest payments.

D．Stipulating the financial sponsor.

听力原文：M: The primary objective of financial reporting is to provide information useful for making investment and lending decisions.

W: The information must be relevant, reliable, and comparable.

Q: What is the primary objective of financial reporting?

(15)

A．To make investment.

B．To record data.

C．To provide useful information.

D．To understand some basic accounting principles.

These are four main methods of securing payment in international trade: (1) payment under documentary credit (2) open account (3) collection, that is document against payment or acceptance of a bill of exchange (4) payment in advance From an exporter's point of view, the order of preference is ______.

A．(4), (2), (3), (1)

B．(4), (1), (3), (2)

C．(4), (3), (1), (2)

D．(2), (4), (1), (3)

听力原文：Other aspects of operational risk include major failure of information technology systems or events such as major fires or other disasters.

(6)

A．Information technology system can cause operational risk.

B．A major fire can be a cause of operational risk.

C．The most important types of operational risk involve breakdowns in internal controls and corporate governance.

D．Other aspects of operational risk include firing its dealers, lending officers or other staff exceeding their authority or conducting business in an unethical or risky manner.