2018年黑龙江国际注册内部审计师(CIA考试)成绩查询时间
发布时间:2019-01-04
根据《中国内部审计协会2018年国际注册内部审计师考试报考简章》得知,2018年国际注册内部审计师考试成绩查询时间如下:
第6步:参加考试。考生根据预约的时间和地点,前往Pearson VUE考场(考场,是指考生实际参加考试的场所,主要职责为提供考试环境、考试用计算机设备等。考场的预约、安排等由Pearson VUE负责。)参加考试,并于考试结束后当场获知考试成绩。
第7步:通知正式成绩。考生参加考试后30天内,CCMS系统会以电子邮件的方式正式通知考生考试成绩。
下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题,供大家学习参考。
听力原文:M: What margins will the lending bank charge?
W: Margins mainly depend on these factors: evaluation of credit risk, maturity of credit, and the starting point from which onwards the rate of interest shall be firm.
Q: How many factors do margins charged by the lending bank mainly depend on?
(12)
A.Four.
B.Two.
C.Three.
D.Five.
解析:录音原文提到Margins mainly depend on…the rate of interest shah be firm.所以C选项正确。
About a business operating cycle, which of the followings is the most accurate?
A.12 months
B.half a year
C.the time span during which cash is used to acquire goods and services
D.always longer than a year
解析:录音原文提到The operating cycle is the time span during which (1) cash is used to acquire goods and service, and(2)…经营周期包括:(1)现金用来购买商品和服务;(2)商品和服务卖出收回现金的时期。在四个选项中,C项是最准确的。
According to the passage, unsecured loans are granted on the basis of ______.
A.the borrower's financial condition
B.the guarantor's financial condition
C.the guarantor's past record of repayment
D.the borrower's pledged assets
解析:文章第二段提到Unsecured loans…and financial condition,信用贷款是依照借款人的财务状况、预期收人情况以及过去的还款记录发放的。
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