我国审计专业技术职称包括会计师吗?报考条件是什...
发布时间:2021-10-26
我国审计专业技术职称包括会计师吗?报考条件是什么?
最佳答案
包括的,具备下列条件之一者,可申报高级会计师资格。
一、获得博士学位,取得会计师资格(或相关专业中级专业技术资格,下同)后,从事会计工作2年以上;
二、获得硕士学位,取得会计师资格后,从事会计工作4年以上;
三、大学本科毕业,取得会计师资格后,从事会计工作5年以上。
四、财经类大学专科毕业,取得会计师资格后,从事会计工作7年以上。
先经考试取得注册会计师资格,后经考试取得会计师资格者,其实际从事企事业单位会计工作或注册会计师执业资格的年限,均可视同取得会计师资格后年限合并计算。
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。
听力原文:M: I've lost my credit card issued by your bank. What should I do, please?
W: I am sorry for that. But you have to go to that counter over there for the card business.
Q: Why does the customer come to the bank?
(15)
A.He got a credit card of his friend and come to ask how to use it.
B.He got a card and did not know whose card it is.
C.He has lost his credit card and come to ask what to do.
D.He has found a credit card and come to ask what to do.
解析:录音原文中男士说:I've lost my credit card issued by your bank,即他丢失了信用卡,来银行想知道该怎么办。
听力原文:M: Do you keep the transferred amount in a special account that I can't control?
W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability payments.
Q: How often will the balance be used for tax liability payments?
(20)
A.Every month.
B.Every quarter.
C.Every year.
D.Half a year.
解析:根据女士同答"the balances will be used every quarter", 可知答案应为B选项。
听力原文:M: What margins will the lending bank charge?
W: Margins mainly depend on these factors: evaluation of credit risk, maturity of credit, and the starting point from which onwards the rate of interest shall be firm.
Q: How many factors do margins charged by the lending bank mainly depend on?
(12)
A.Four.
B.Two.
C.Three.
D.Five.
解析:录音原文提到Margins mainly depend on…the rate of interest shah be firm.所以C选项正确。
雇员的调查在举报项目的以下哪项进行。
A.评估阶段。
B.构建阶段。
C.项目推行阶段。
D.业绩监控阶段。
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