国际注册内部审计师考试准考证相关消息

听力原文：M: What are the benefits for commercial banks as a member of the Federal Reserve System?

W: There are three major benefits : ease of check clearance, electronic fund transfer and ability to borrow from the Fed.

Q: Which of the following is not mentioned by the woman?

(14)

A．Interbank lending.

B．Cheek clearance.

C．Electronic fund transfer.

D．Borrowing ability.

What can we infer from the passage?

A．The Basle Committee's core principles require the minimum capital adequacy requirements.

B．The Basle Committee encourages banks to operate with capital of the minimum.

C．The Basle Committee helps bank supervisors to reduce the risk of loss.

D．The Basle Committee ensures banks to pursue the stability of the banking industry.

Under the documentary credit, which of the following is false?

A．The buyer's bank will issue a documentary credit.

B．The seller has his bank's undertaking to pay.

C．If the seller presents the correct documents, he will be paid.

D．A bank acts as an intermediary between the buyer and seller and is willing to provide trade.

听力原文：M: There are several reasons why careful analysis of financial statements is necessary. What are they?

W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.

Q: What are they talking about?

(17)

A．The methods of financial statements.

B．The necessity of careful analysis of financial statements

C．The relationship among financial statements.

D．The purpose of financial statements.