石家庄CIA考试报考条件是什么
发布时间:2021-04-24
石家庄CIA考试报考条件是什么
最佳答案
CIA考试的报考条件如下:(满足以下条件之一者,可报名参加考试)
1.具有本科及本科以上学历;
2.具有中级及中级以上专业技术资格;
3.持有注册会计师证书或非执业注册会计师证书;
4.本科院校审计、会计及相关专业四年级学生。
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。
Who determined the actual level of federal funds rate?
A.The Fed.
B.Market forces.
C.The FOMC
D.none of the above.
解析:录音原文提到When the FOMC meets, they decide to…the federal funds rate.委员会在会议上决定是提高,或降低,或保持原来的联邦基金目标利率不变。
Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor's claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.
(46)
A.calculation
B.liquidation
C.counting
D.account
解析:liquidation意思是“清算”,其他几个词的意思都是“计算”;此处考查了经济学术语“清算”。
How many methods of settlement are mentioned in this passage when the British importer needs dollar to pay his American supplier?
A.Two.
B.One.
C.Three.
D.Several.
解析:国际结算的方式有很多种,但文中提到的只有一种,即汇票。
短文理解
听力原文: Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th( say Wednesday) , the purchased US dollars will value on October 12th.
21. What does spot transaction mean?
22.When are the spot transaction settled?
23.What's the value date for purchase of $ 5,000.00 US dollars in the passage?
(21)
A.It means that at any time you can buy currency of one country for another currency.
B.It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.
C.It means that any kind of currency can be bought at any time for another currency.
D.It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.
解析:录音原文提到Spot transaction means…can be bought for a fixed sum in the currency of another country.现汇交易意味着一国货币可按照现行汇率确定的数额随时兑换固定数额的他国货币。
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