2019年甘肃国际注册内部审计师（CIA考试）准考证

听力原文：When the drawer and drawee of a bill are the same person, the holder may treat the instrument either as a bill of exchange or as a promissory note.

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A．If both the drawer and drawee of an instrument are the same person, the instrument may be treated as a promissory note.

B．In any case, the holder can treat the instrument as a bill of exchange or a promissory note.

C．If both the drawer and drawee of an instrument are the same person, the instrument can only he treated as a promissory note.

D．When the drawer and drawee of a bill are the same person, the holder may treat the instrument neither as a bill of exchange nor as a promissory note.

听力原文：M: Ms. Smith, this is Bank of China, Shanghai Branch, I would like to tell you that your draft has been duly collected. Payment will be made upon your surrendering to us the relative Provisional Receipt for Collection.

W: Oh, really. I just badly want some Chinese money. It comes quite in time. Thank you very much indeed.

Q: What is informed to Ms. Smith?

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A．The payments of her draft.

B．The collection of her draft.

C．The exchange of some dollars.

D．The opening of her account.

听力原文：M: I don't know why the man there said he couldn't pay my cheque.

W: Let me see. Yes. You draw your cheque in lead-pencil. It is not recognized in the bank. You should draw it in ink.

Q: What is the woman's suggestion?

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A．Returning the cheque.

B．Drawing the cheque in ink.

C．Drawing the cheque in lead-pencil.

D．Going to the paying bank.

Term loans can be used to fund ______.

A．the purchase of inventory

B．the purchase of equipment covering a period over one year

C．the purchase of building materials

D．securities dealers to purchase new securities