CIA考试一共有几个科目

发布时间：2021-03-10

CIA考试一共有几个科目

CIA考试一共有三个科目，分别是：科目一内部审计，科目二内部审计实务，科目三内部审计知识要素

COSO全面风险管理框架，首席执行官对以下哪项内容不负责?

A.与销售、市场、财务和其他经理人会晤以了解操作风险和风险对策

B.建立通用风险语言

C.监督与组织风险偏好相关的经营活动和风险

D.领导高级管理层并提供指导

【正确答案】B【解析】建立通用风险语言是首席风险执行官责任。

Customers trading abroad in foreign currencies may protect against the exchange risk by arranging ______.

A．a contract of international sale of goods

B．a contract of marine insurance

C．a forward contract to fix the exchange rate in advance

D．contract for the delivery of goods by installments

正确答案：C
解析：远期合约可使进出口贸易商避免汇率风险(exchange risk)。in foreign currencies用外汇(币)计价。marine insurance海运保险。forward contract远期合约。in advance预先。

听力原文：With a current account, your money is immediately available.

(8)

A．You have to deposit your money once a month.

B．You can use your money at any time you need it.

C．Your money is immediately run out.

D．Your money can immediately make more money.

正确答案：B
解析：单句意思为“开立一个活期账户，你可以随时取钱。”

______ 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

正确答案：C
解析：损益表(income statement)显示企业一段时期内获得的净利润，以及计算过程。accounting statement会计报表。capital statement股权变动表。statement of financial condition财务状况表。

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