速围观！海南2021年CIA考试成绩查询时间

某组织委托服务机构处理其小时工资支付行为。内部审计人员关注当年的小时工资支付是否正确，特别是由统一合同规定应当按季度计提的养老金项目是否计算正确。下列哪项审计程序能够最好实现该项目标?

A.对整个报告期间内的小时工资支付活动进行随机抽样，重新计算支付金额和养老金金额，并与服务机构获得的数据进行核对;

B.对整个报告期间内的小时工资支付活动进行分层抽样，通过重新计算，核对从服务机构获得的数据;

C.对整个报告期间内的小时工资支付活动进行探索抽样，对结果进行处理;

D.在年度审计过程中向服务机构提交一系列测试数据，将其处理结果与审计人员预先计算好的结果进行对比。

What will a foreign seller do when he gets the letter of credit from the buyer?

A．He will draw a bill of exchange on the buyer's bank.

B．He will sell it and get money at once.

C．He will make payable on demand.

D．He will authorize the company to make the payment.

Money market securities are ______.

A．essentially issued by governments, financial institutions, and large corporations

B．very liquid and earns high return

C．denominated in small sums so that individual investors can deal in them

D．purchased by individual investors directly

A derivative is a security which "derives" its value from another underlying (61) instrument, index, or other investment. Derivatives are available based on the performance of stocks, interest rates, currency exchange rates, as well as (62) contracts and various indexes. Derivatives give the buyer greater leverage for a (63) cost than purchasing the actual underlying instrument to achieve the same position. For this reason, when used properly, they can serve to "hedge" a (64) of securities against losses. However, because derivatives have a date of (65) , the level of risk is greatly increased in relation to their term. One of the simplest forms of a derivative is a stock option. A stock option gives the holder the right to buy or sell the underlying stock at a fixed price for a specified period of time.

(46)

A．bank

B．financial

C．mathematic

D．securities