国际内部审计师报名入口是什么

发布时间：2021-03-12

国际内部审计师报名入口是什么

最佳答案

IIA开发的资格考试管理系统和Pearson VUE机考公司（以下简称Pearson VUE）开发的考试预约系统。

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。

What is the short-coming of the concept?

A．The accountant has to restate the assets and liabilities on the balance sheet.

B．It is difficult to compare the balance sheets of different companies.

C．The balance sheet can not reflect the precise worth of the assets and liabilities.

D．Another company will not decide whether to buy the piece of land.

正确答案：C
解析：文章最后一段提到Suppose another company paid…a much higher amount for the land．如果是基于这样一个观点的话，这样一个资产负债表所反映的内容就要比实物要高出很多，由此可知这一观点的缺点在于，资产负债表不能精确的反映资产和负债的实际情况。

The author doesn't mention those participants ______ in the London International Financial Futures Exchange( LIFFE ).

A．who want to hedge against interest rate fluctuations

B．who wish to hedge against exchange rate fluctuations

C．who bet on which way interest rate will move

D．both A and B

正确答案：C
解析：第二段第一句…brings together those buyers and sellers who wish to hedge against interest rate and exchange rate fluctuations，作者提到了A、B选项中的参与者。

Under the documentary credit, which of the following is false?

A．The buyer's bank will issue a documentary credit.

B．The seller has his bank's undertaking to pay.

C．If the seller presents the correct documents, he will be paid.

D．A bank acts as an intermediary between the buyer and seller and is willing to provide trade.

正确答案：B
解析：跟单信用证结算方式下，买方银行会以另一国的卖方为受益人开立信用证，承诺如果卖方能提供合格的单据就会得到该银行(非卖方银行保证)的付款，银行充当信用中介，并可以为买卖双方提供贸易服务。所以，B选项不正确。

A correspondent bank may supply the following services to other commercial banks:A.keeping accounts,B.assisting in the sale or purchase of assets,C.providing information about capital markets

A．Right

B．Wrong

C．Doesn't say

正确答案：A
解析：从文中第三句话Small banks may have 5 or 6 correspondent banks, which provide many services...可以看出。

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