听说CIA考试有免试条件，我是大同的，不知道能...

发布时间：2021-08-13

听说CIA考试有免试条件，我是大同的，不知道能否免试？

最佳答案

我知道 我来回答你吧 
(原考试科目为四门时规定，但如今并不适用)具有下列资格之一者，可以申请免试经营管理技术:
持有中级及中级以上审计师专业技术资格证书;
持有中级及中级以上会计师专业技术资格证书;
持有CPA、ACCA、CISA资格证书。
申请免试者应提交有关资格证书原件及复印件，经各地报名点工作人员审查确认后报各省省内部审计协会CIA考试办公室核准，并报中国内部审计协会备案，方可免试。申请免试的考生必须在申请免试的当年参加考试，其申请免试的成绩才能生效，否则下年度须重新交费申请。

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。

In London, a premium on a foreign exchange rate means ______.

A．the foreign currency is dearer

B．the foreign currency is cheaper

C．the foreign currency is less valuable

D．it has no relevance at all

正确答案：A
解析：外汇升水(premium)意味着外汇更贵，外币升值。discount贴水。foreign exchange rate汇率。foreign currency外币。

听力原文：A cheque is never accepted by the bank on which it is drawn. Hence, the rules relating to acceptance of bills do not apply to cheques.

(9)

A．A cheque can be accepted by the bank on which it is drawn.

B．A bill can not be accepted by the bank on which it is drawn.

C．The rules relating to acceptance of bills are not applicable to cheques.

D．The rules relating to acceptance of bills are applicable to cheques.

正确答案：C
解析：单句意思为“支票绝不会由作为受票人的银行来承兑，因此，有关汇票承兑的原则不适用于支票”。

A profit and loss statement indicates the company's ______.

A．assets and liabilities at a particular point in time

B．revenues and expenses for a specific period of time

C．financial resources at a particular point in time

D．performance at a particular point in time

正确答案：B
解析：企业的利润表反映的是企业在一定时间内经营成果(收入和支出)的报表。profit and loss statement损益表。A项是资产负债表内容。

Which of the following payment terms eliminates the exchange risk, assuming the exporter invoices in foreign currency? ______.

A．Confirmed irrevocable documentary credit

B．Open account

C．Documentary collection D/A

D．None of the above

正确答案：D
解析：payment terms付款条款。to invoice in foreign currency开出以外币(汇)计量的发票。 confirmed irrevocable documentary credit保兑的不可撤销跟单信用证。D/A(documents against acceptance)承兑交单。

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