CIA国际注册内部审计师考试题型都有哪些
发布时间：2021-03-12
CIA国际注册内部审计师考试题型都有哪些
最佳答案
CIA考试题型，三个科目考试试题均为单项选择题。
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。
Normally, banks will set different credit limits on different customers' credit card ac counts.
A．Right
B．Wrong
C．Doesn't say
正确答案：A
解析：从第二段第二句Normally, banks will set different credit lines to the different groups of cardholders．可推出。
解析：从第二段第二句Normally, banks will set different credit lines to the different groups of cardholders．可推出。
Which of the following does not belong to current assets?
A．cash
B．account payable
C．account receivable
D．note receivable
正确答案：B
解析：录音原文提到Cash, accounts receivable and notes receivable due within a year or less are current assets．现金、期限在一年以内(含一年)的应收账款和应收票据都属于流动资产。B项中应付账款是流动负债。
解析：录音原文提到Cash, accounts receivable and notes receivable due within a year or less are current assets．现金、期限在一年以内(含一年)的应收账款和应收票据都属于流动资产。B项中应付账款是流动负债。
Which of the following are interest-earning securities?
A．Bank deposit certificates in Eurodollars.
B．Gilt-edged stocks.
C．United States Treasury Bonds.
D．All of the above.
正确答案：D
解析：第二段第二句后半句1) interest rate movements—by trading interest beating securities, such as…and United States Treasury Bonds. interest—earning securities与interest bearing securities含义相同，都指生息证券。
解析：第二段第二句后半句1) interest rate movements—by trading interest beating securities, such as…and United States Treasury Bonds. interest—earning securities与interest bearing securities含义相同，都指生息证券。
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