我的前同事报考了国际注册内部审计师，我想了解一...

发布时间：2021-11-02

我的前同事报考了国际注册内部审计师，我想了解一下CIA考试时间和科目？

最佳答案

可以到书店购买相关书籍。

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：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.

(6)

A．The financial reporting is to provide information for the investors and lenders only.

B．The main aim of financial reporting is to offer information useful for decision-making.

C．Investment and lending decisions can be made from the financial reporting.

D．Investment and lending decisions can not be made from the financial reporting.

正确答案：B
解析：录音单句意思为“财务报告的主要目标是为投资者和贷款者做决定提供有用信息”。

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。

In credit mix, tenor refers to ______.

A．term of loan

B．term structure of loan

C．term of asset

D．term structure of asset

正确答案：B
解析：term structure of loan贷款期限。credit mix信贷组合，又称为"credit portfolio"，它包括五个部分：tenor(期限)，risk rating(风险等级)，industry(行业)，obligor(债务人)，concentration(集中度)。

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