站内搜索
国际内部审计师(CIA考试) 问题列表
问题
听力原文：M: May I cash these traveler's checks for $300 here?W: Of course. Would you please countersign them here? Also write place and date as specified.Q: What does the man want to do according to the conversation?(16)A．To endorse his cheques.B．To show his passport.C．To cash some traveler' s cheques.D．To open a checking account.
问题
听力原文：M: Can you tell me something about a balance sheet?W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.Q: Which of the following is not a section of a balance sheet?(15)A．Profit and JossB．Owner's equity.C．LiabilitiesD．Assets.
问题
听力原文：M: The rate on a personal loan is fixed according to the base rate at the time when the loan is made.W: But it is always higher than the base rate, isn't it?Q: What is determined when a personal loan is made?(14)A．Rate on the personal loan.B．Base rate of the bank.C．The amount of payment.D．Personal loan's time period.
问题
听力原文：M: We have agreed on the terms of payment. Is it possible to effect shipment in August???W: I'm afraid not. Mid September, I think.Q: When is the earliest possible time of shipment?(13)A．July.B．August.C．September.D．October.
问题
听力原文：W: Well, yes. What about interests on those accounts? I'm interested in fixed time deposits accounts.M: There are three kinds of fixed deposits, Madame. They are three-month, six-month and twelve-month deposits. The interest on a three-month deposit is 4.5% per annum, on six month 5%, on twelve month 5.5%.Q: What is the interest rate on a six month deposit?(12)A．4%.B．4.5%.C．5%.D．5.5%.
问题
对话理解听力原文：W: Since I have some spare cash in my account, I would like to open a time deposit account here. Can you give me some information please?M: With pleasure. We have many kinds of time deposit accounts: 1 month, 3 month, 6 month and 1 year.Q: What is the possible relationship between the two speakers?(11)A．Customs officer and travelers.B．Employer and employee.C．Business associates.D．Bank clerk and customer.
问题
听力原文：If you lose your bank notes, the chance for you to get them back is not high.(10)A．If you lose your bank notes, you will not get them back.B．If you lose your bank notes, you will get compensation.C．If you lose your bank notes, you can get them back soon.D．If you lose your bank notes, most probably, you will not get them back.
问题
听力原文：The foreign exchange market operates much like other financial markets, but isn't located in a specific place like a stock exchange.(9)A．The foreign exchange market operates like other financial markets in every respect.B．The foreign exchange market has a specific place like a stock exchange.C．There's no physical market place such as stock exchanges for the foreign exchange transactions.D．The foreign exchange market operates quite differently since the former has no physical market place.
问题
听力原文：There are primarily three principal parties involved: the trustor, the beneficiary and the trustee.(8)A．The trustor, the beneficiary and the settlor are primarily three principal parties.B．The trustor, the beneficiary and the trustee are primarily three principal parties.C．The trustor, the beneficiary and the grantor are primarily three principal parties.D．The trustor, the beneficiary and the donor are primarily three principal parties.
问题
听力原文：We have to inform. you that the documents you presented have been received without the original.(7)A．The documents presented by you are original.B．The documents we received are not original.C．You are requested to present other documents.D．The documents presented to us are in order.
问题
听力原文：Other aspects of operational risk include major failure of information technology systems or events such as major fires or other disasters.(6)A．Information technology system can cause operational risk.B．A major fire can be a cause of operational risk.C．The most important types of operational risk involve breakdowns in internal controls and corporate governance.D．Other aspects of operational risk include firing its dealers, lending officers or other staff exceeding their authority or conducting business in an unethical or risky manner.
问题
听力原文：Many banks in America now carry accounts with the Bank of China, Shanghai.(5)A．Many banks in America accept accounts with the Bank of China, Shanghai.B．Many banks in America start business with the Bank of China, Shanghai.C．Many banks in America have accounts with the Bank of China, Shanghai.D．Many banks in America owe money to the Bank of China, Shanghai.
问题
听力原文：The balance of your account this month is four million eight hundred sixty-seven thousand three hundred fifty-nine point zero two US dollars.(4)A．USD4,867,359.12B．USD 4,876 ,359. 02C．USD 48,760,395.20D．USD 4,673,359.22
问题
听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based.(3)A．Banks will deal with the documentary credit along with the sales contract.B．Banks take no care of the sales contract while dealing with the documentary credit.C．Documentary credit and the sales contract are both important to banks.D．Banks will care for either the documentary credit or the sales contract.
问题
听力原文：In the United States, the Federal Gold Reserve acts as the central bank.(2)A．In the US, the Federal Gold Reserve acts as the central bank.B．In the US, the central bank is the commercial bank.C．In the US, there is no central bank.D．In the US, the central bank is not so important.