请问审计师考试应用考试界面一样吗？

发布时间：2021-08-07

请问审计师考试应用考试界面一样吗？

最佳答案

您好，很高兴为您解答。
您可以通过点击我的头像进入网校，里面有关于中级审计考试的信息，也有会计从业的考试信息，还有名师备考指导，相信会对您有所帮助。

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。

According to the passage, a documentary letter of credit is one which ______.

A．includes any drafts

B．includes drafts accompanied by invoice, bill of lading and other documents

C．is accompanied by invoices, bill of lading and other documents

D．is accompanied by drafts as well as insurance policy and commercial invoices

正确答案：B
解析：文章第一段提到Most commercial letters of credit...drafts drawn under the terms of the credit。跟单信用证必须包括依据开信用证条款项下所开具的单据。

Department of Credit must consider budgetary target, net revenue and ______.

A．risk

B．cost

C．liquidity

D．others

正确答案：B
解析：budgetary target预算目标。net revenue净收益。liquidity流动性。

听力原文：W: Why is the bill of lading so important?

M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.

Q: Which is one of the functions of a bill of lading but not mentioned in the conversation?

(18)

A．The receipt of the goods given by the ship master.

B．The evidence of the terms of the contract of carriage.

C．The evidence of the shipment of goods.

D．The evidence that the holder of it has the property in the goods.

正确答案：A
解析：提到提货单的重要性时，女士提到“the terms of the contract of carriage”，“gives evidence of the shipment of goods”，及“makes sure that the holder of it has the property in the goods”，只有A选项没有提及。

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