2018年甘肃国际注册内部审计师（CIA考试）证书领取流程

The balance sheet is divided into ______ sections: ______.

A．two.., assets and liabilities

B．two.., incomes and expenditures

C．three.., assets, liabilities and owner's equity

D．three.., incomes, expenditures, and equity

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.

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.

听力原文：A currency swap is a second technique for hedging long-term transaction exposure to exchange rate fluctuations.

(10)

A．A currency swap is a better way to convert the long-term transaction into a spot transaction.

B．A currency swap makes long-term transaction exposure to exchange rate fluctuations.

C．A currency swap is a better way to reduce the risks of the long-term transactions owing to the exchange rate fluctuations.

D．A currency swap can in no way reduce the risk of exchange rate fluctuations.