2020年注册会计师考试由哪个机构负责？

发布时间：2021-06-23

国家财政部，全国是统考的。

By what means does a business measure the worth of assets and liabilities?

A．The monetary unit.

B．Dollar.

C．The value of the monetary unit.

D．The sum of all the individual amounts added together.

正确答案：A
解析：一个企业资产和负债的情况是用货币单位来计量。所以A选项符合题意。

If an "open" cheque falls into some unauthorized person's hand, he can cash it immediately and the bank is not able to trace him.

A．Right

B．Wrong

C．Doesn't say

正确答案：A
解析：从第三段最后一句Once an "open" cheque…by an unauthorized person，the money may never be recovered．可以得出答案。

The purchaser of a draft/documents presented under a straight documentary credit only has the right ______.

A．to protest the issuing bank

B．to present the drafts/documents on behalf of the beneficiary

C．to purchase the beneficiary's drafts/documents

D．to present the draft/documents by himself

正确答案：B
解析：在直接跟单信用证(documentary credit)结算方式下，出票人只代表受益人(beneficiary)出票。issuing bank开证行。drafts汇票。documents单据。

A credit card is a plastic card and the like to be used to obtain money, goods, or services and an overdraft is not allowed.

A．Right

B．Wrong

C．Doesn't say

正确答案：C
解析：第一段开始A credit card is…possibly under a line of credit established by the card issuer．但并没有说an overdraft is not allowed。

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