CIA考试题量有多少

发布时间：2021-03-11

CIA考试题量有多少

最佳答案

CIA考试一共分为三个部分，第一部分为125道题，二三部分都是100道题。

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。

From the functional income statement we can see clearly the total revenue, total cost and the gross profit etc.

A．Right

B．Wrong

C．Doesn't say

正确答案：C
解析：文中只说it shows revenues less cost of goods sold (gross margin) less selling and administrative expenses，并没有说能看到"the total revenue, total cost"。

在组织的隐私制度评估中，下列哪项内部审计师的哪项做法是合适的( )。

A.考虑遵循相关的法律法规或标准

B.企业隐私优先级控制措施

C.评估组织的隐私商业战略

D.以上都对

【正确答案】A【解析】因为这里说的是对组织的隐私制度评估，并不是对战略的评估，而且并不存在隐私商业战略这一说法，故C错误;选项B中的隐私优先级控制不是内部审计师的评估范围。

According to the passage, companies can have different classes of stock mainly because the company wants ______.

A．to keep the financial costs at a certain level

B．to still have the control over the company

C．to keep the stock price from dropping

D．to attract more capital from the public

正确答案：B
解析：文章倒数第二段提到common and preferred…in any way they want．除了普通股和优先股之外，公司可以另外设计新的类别，主要目的是为了保证通过股票对公司加以控制。

Apart from borrowing from hanks, a firm or an individual can obtain funds in a financial market in two ways. The most common method is to issue a (61) , such as a bond or a mortgage, which is a (62) by the borrower to pay the holder of it at (63) until a specified date, when a final payment is made. The (64) of it is the time of expiration date. The second method of raising funds is by issuing (65) , such as common stock, which are claims to share in the net income and the assets of a business.

(46)

A．debt instrument

B．letter of credit

C．letter of guarantee

D．certificate of deposit

正确答案：A
解析：句意：最常见的一种方法是发行债务工具，比如债券或抵押。debt instrument债务工具。letter of credit信用证。letter of guarantee保证函。certificate of deposit大额定期存单。

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