备考CIA必看：国际内部审计专业实务标准

听力原文： A certificate of deposit (CD) is a time deposit with a bank. Time deposits may not be withdrawn on demand like a check account. CDs are generally issued by commercial banks but they can be bought through brokerages. They bear a specific maturity date that usually lasts from 3 months to 5 years, a specified interest rate, and can be issued in any denomination, very similar to bonds. CDs offer a slightly higher yield than T-Bills because of the slightly higher default risk for a bank, but overall the likeliness of a large bank going broke is pretty slim. Of course, the amount of interest you earn depends on a number of factors such as the current interest rate environment, how much money you invest, the length of time, and your specific bank.

24. What is a CD?

25.Which of the followings generally issue CDs?

26.How long does a specific maturity usually last?

27.Why do CDs pay higher return to investors than T-bills?

(24)

A．A term deposit that can be drawn at any time.

B．A time deposit with a bank.

C．A current deposit.

D．A cheek account.

听力原文：Banks make money in the foreign exchange dealings not on profit margin but on volume.

(8)

A．Banks make money in foreign exchange business because of profit margin.

B．Banks make money from the price spread in the foreign exchange market.

C．Banks make money in foreign exchange business on profit as well as on volume.

D．Banks make money in foreign exchange business because of the great volume.

______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.

A．Internal auditing

B．Management accounting

C．Cost accounting

D．Financial accounting

Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.

A．long-term trust

B．long-term liabilities

C．current liabilities

D．current investment