我是北京化工大学的，想报考国际注册内部审计师，...

发布时间：2021-10-18

我是北京化工大学的，想报考国际注册内部审计师，我想了解一下国际注册内部审计师(CIA考试)免试条件

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。

听力原文：Commercial banks are mainly to provide short-term loans for the capital market with the acquired deposits and the funds from other channels.

(2)

A．Commercial banks mainly provide short-term loans for the capital market.

B．The capital market mainly depends on the acquired deposits and the funds from other channels.

C．Short-term loans are mainly from the acquired deposits and the funds from other channels.

D．Commercial banks mainly depend on the capital market for deposits and the funds.

正确答案：A
解析：单句意思为“商业银行主要是利用其所拥有的存款及通过其他渠道获得的资金来源为资本市场提供短期贷款。”

If a customer wants to draw cash with a cheque for himself at his own branch, what he needs to do is to write "pay cash" between the parallel lines.

A．Right

B．Wrong

C．Doesn't say

正确答案：B
解析：根据文中最后一句To "open" a "crossed" cheque…writes "pay cash" between the parallel lines and adds his signature beneath．Signature签名。

听力原文：W: What is the rate of exchange for pound sterling into yen today?

M: For cash it is seven hundred and ninety four yen to the pound and for traveler's cheques it is eight hundred and eighteen yen to the pound.

Q: What's the exchange rate for cash?

(12)

A．880 yen.

B．794 yen.

C．719 yen.

D．888 yen.

正确答案：B
解析：女士问的是今日英镑兑日元的汇率，男士的回答是：英镑兑日元的现金汇率是794日元每英镑，旅行支票汇率是880日元每英镑，所以选项B为正确项。

Which of the following can secure a term loan?

A．Securities.

B．Land and building.

C．Accounts receivable.

D．Inventory.

正确答案：B
解析：倒数第三句Term loans normally are secured by fixed assets...owned by the borrower and...意指定期贷款通常由借款人的固定资产来提供可靠的保证，例如固定设备和房地产等。

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