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国际内部审计师(CIA考试) 问题列表
问题
The New York foreign exchange market is a market for exchanging foreign currencies against any convertible currencies.A．RightB．WrongC．Doesn't say
问题
The reason that foreign exchange markets exist is because people have a strong desire to get foreign currencies to travel round the world, to buy goods produced in other countries.A．RightB．WrongC．Doesn't say
问题
Foreign exchange is convertible currency but foreign to the holder.A．RightB．WrongC．Doesn't say
问题
The word "exposures" in this paragraph can be understood as "risks".A．RightB．WrongC．Doesn't say
问题
"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A．RightB．WrongC．Doesn't say
问题
The amount of checks debited against New York banks in October 1982 was 39.27 trillion, which was 42% of the aggregate amount of checks of all the insured banks that month.A．RightB．WrongC．Doesn't say
问题
The Federal Reserve has been providing free check-clearing facilities to all the banks.A．RightB．WrongC．Doesn't say
问题
A correspondent bank may supply the following services to other commercial banks:A.keeping accounts,B.assisting in the sale or purchase of assets,C.providing information about capital marketsA．RightB．WrongC．Doesn't say
问题
The correspondent bank can only make money for its services to other banks from deposit balances maintained by bank customers.A．RightB．WrongC．Doesn't say
问题
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.(46)A．profitB．capitalC．incomeD．cash
问题
The bank (56) borrowers enough interest to pay the expense of the bank and have something left over for (57) . The interest cannot be higher than the legal rate, which is established by state law and in most states is 6% per year. (58) big loans, the interest rate is much less, even as low as 2%. The rate depends on the money market, when there is plenty of money (59) to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to (60) depositors by offering 4% or 4.5% or even more and lending the money at 5% or 6%.(41)A．receivesB．getsC．chargesD．pays
问题
The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivableA．(2) and (4)B．(1) and (3)C．(1) and (2)D．(3) and (4)
问题
You are requested to send us ______ to authenticate the cable L/C issued by your bank in the future.A．your specimen signatures bookB．your telegraphic test keyC．your tariffsD．your terms and conditions