CIA内部审计师多少分可以通过？

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.

______ shows that net income for a specified period of time and how it was calculated.

A．The accounting statement

B．The capital statement

C．The income statement

D．The statement of financial condition

听力原文：Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller.

(10)

A．Banks may guarantee the buyer or the seller in documentary collection.

B．Banks act as agents without responsibility of guarantee on either side.

C．Banks offer bank guarantee to both the buyer and the seller in documentary collection.

D．Banks are only responsible for the buyer in documentary collection.