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国际内部审计师(CIA考试) 问题列表
问题
A profit and loss statement indicates the company's ______.A．assets and liabilities at a particular point in timeB．revenues and expenses for a specific period of timeC．financial resources at a particular point in timeD．performance at a particular point in time
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Under D/P, all the documents, and usually title to the goods, are released to the buyer upon ______.A．his acceptance of the draft for payment at a specified later dateB．his payment of the amount specified under reserveC．his partial payment of the bill amountD．his payment of the amount specified
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Cost accounting analyzes a business's cost to help managers ______.A．expend moneyB．control expensesC．pay the debtsD．make budget
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Money market securities are ______.A．essentially issued by governments, financial institutions, and large corporationsB．very liquid and earns high returnC．denominated in small sums so that individual investors can deal in themD．purchased by individual investors directly
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When a country runs a foreign trade deficit under a flexible foreign exchange rate system, its ______.A．imports automatically increaseB．currency automatically depreciatesC．exports automatically declineD．currency automatically appreciates
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Government securities would appear on a commercial bank's balance sheet as ______.A．an assetB．reservesC．part of net worthD．a liability
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If the beneficiary does not bank at the bank on whom the draft is drawn, the funds will be treated as ______.A．uncollectedB．unclearedC．unclaimedD．uncommitted
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The price in the foreign exchange market is called ______.A．the trade surplusB．the exchange rateC．the money priceD．the currency rate
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听力原文： The most prestigious exchange in the world is the New York Stock Exchange (NYSE). The NYSE is the first type of exchange, where much of the trading is done face-to-face on a trading floor. This is also referred to as a "listed" exchange. Orders come in through brokerage firms that are members of the exchange and flow down to floor brokers who go to a specific spot on the floor where the stock trades. At this location, known as the trading post, there is a specific person known as the "specialist" whose job is to match buyers and sellers. Prices are determined by using an auction method: the current price is the highest amount any buyer is willing to pay and the lowest price at which someone is willing to sell.28. Which is the most notable exchange in the world?29.In the NYSE, where does the "specialist" match buyers and sellers?30.In the NYSE, what are prices determined by?(28)A．the NasdaqB．the NYSEC．the OTCD．the AMEX
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听力原文： Money means different things to different people. We have all heard or used expressions such as, "How much money do you want for this? How much money do you make?" and "They have a lot of money." It is obvious that money does not mean the same thing in each of these expressions. In the first expression, money refers to a price; in the second, to income; and in the third, to wealth. The confusion arises because money is the standard in terms of which we value all material goods and services. For most of us, both income and wealth are considerably greater than our holdings of money. Income is the net revenue we receive for the sale of our services or of the products of our services. Wealth is the accumulation of past savings of income. Most of us hold only a small part of our wealth in the form. of money.24. Which is the best answer to the question "How much money do you want for this?"25.What is used as the standard to value all material goods and services?26.What may be greater than our holdings of money?27.What is wealth?(24)A．Three items.B．$10.8.C．A blue one.D．U.S. Dollars.
问题
短文理解听力原文： The banking system of China evolved from a mono-banking system between the 1940s and the early 1970s. Not until 1978 did China's banking system make a drastic shift in its banking philosophy and structure. The shift is not only a necessity for the country's development, but also acts as a gesture showing the "openness" of the country to the outside world.Today, after nearly forty years of rapid development, China is moving towards a modem and market-oriented banking structure although there is still much to be improved to meet the needs of the country's development.In the mid 1990s, banks in China began to focus their attention on capital adequacy requirements, non-performing and bad loans, profitability and also the industry's overall expansion strategy. Reforms of monetary and financial system in China are speeding up in the 90s. Existing specialized banks gradually have become commercial banks.21. What kind of banking system did China have before the 1980s?22.Up to now, how long has China experienced rapid development?23.What are the banks in China focusing their attention on?(21)A．The same system as in the western countries.B．A mono-banking system.C．A modern banking system.D．A commercial banking system.
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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.
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听力原文：M: I'm leaving for America and still have some RMB with me. There is about 700 yuan left. Can I change it back into US dollars?W: Yes, we can convert your leftover RMB back into foreign money.Q: How much RMB yuan does the customer want to exchange for US dollars?(19)A．700 yuan.B．600 yuan.C．650 yuan.D．750 yuan.
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听力原文：M: Well, what other documents shall I hand in to your bank besides bills of lading?W: A sight draft, an insurance policy, and a collection order which contains instructions on collection operation to our bank.Q: What are they talking about???(18)A．Presentation of bill of exchange for payment.B．Documents required for a collection operation.C．Application for a letter of credit.D．What are contained in a collection order.
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听力原文：M: Bank of China. May I help you?W: Yes, please. I'd like to get some information about discounting a bill of exchange.Q: What does the customer want to do.?(17)A．To withdraw some money.B．To exchange some foreign currencies.C．To discount some bills.D．To cash some traveler's checks.