注册会计师是什么级别的职称?她和初级,中级,高...
发布时间:2021-07-16
注册会计师是什么级别的职称?她和初级,中级,高级有什么区别吗?
最佳答案
而初级、中级、高级等会计师属于是一种专业技术资格,也即俗称的职称,所谓职称,从字面上讲,仅是职务的名称。就是对这个职位的评级!会计师所表明的是具备该资格的人员,从事会计工作的水平已经达到中级,类似于对单位工人评价序列的初级工、中级工、高级工水平,在企事业单位和工资挂钩。其中高级会计师职称取得要经历考试和评定两个阶段。会计师职称由财政部门和人社部门颁发认定的。
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。
The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivable
A.(2) and (4)
B.(1) and (3)
C.(1) and (2)
D.(3) and (4)
解析:句意:所有者权益来源两方面:一是投资者投入,二是留存收益。the owner's equity所有者权益。notes receivable应收票据。earnings from profitable operation of business留存收益。accounts receivable应收账款。
The lifeblood of a successful futures market is ______.
A.big institutions responsible for their own risks
B.fairly sizeable firms
C.independent firms of a few individuals trading for their own account
D.none of the above
解析:文章最后一段提到the lifeblood of a successful f...for their own account. 成功的期货市场依赖的是一些不大的期货自营公司,这些公司中人员不多,但是公司以自营期货交易为主。
听力原文: A bill of exchange is a negotiable security signed and dated by the issuer ( the drawer). It contains an unconditional order or instruction for the debtor ( the drawee) to pay a fixed sum of money to a certain person or to his order upon maturity. If the debtor agrees to this, he accepts the bill of exchange by signing it. Its form, content and legal consequences are regulated by law. A promissory note only differs from a bill of exchange in that it is issued in the form. of a promise of payment made by the debtor instead of a payment order or instruction by the creditor.
28. Who signs and dates a bill of exchange?
29.What is a bill of exchange?
30.Which of the followings regulates the form, content and legal consequences of the bill of exchange?
(28)
A.The drawer.
B.The drawee.
C.The debtor.
D.The payee.
解析:录音原文提到A bill of exchange is a negotiable security signed and dated by the issuer (the drawer).汇票是由发行者或者收款人确定日期和签名的议付证券。
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