国际注册内部审核师报考条件?

发布时间:2021-05-19


国际注册内部审核师报考条件?


最佳答案

具备下列条件之一者,可报名参加考试:
1、具有本科及本科以上学历;
2、具有中级及中级以上专业技术资格;
3、持有注册会计师证书或非执业注册会计师证书;


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。

景区出售的门票通常包含一些常规景点,对一些特别景点往往需要游客另外购买门票,这种定价策略属于:( )

A、系列产品定价

B、分部定价

C、选择品定价

D、副产品定价

【正确答案】B【解析】B选项正确。分部定价是指除收取固定费用外,再收取可变的使用费。

单句理解

听力原文:The interest rates on these small deposits are usually floating rates, and they are usually 2%- 5% below the bank's current base rates.

(1)

A.Bank's current base rates are higher than those on small deposits.

B.Bank's current base rates are lower than those on small deposits.

C.Bank's current base rates are not floating rates.

D.Bank's current base rates are usually floating rates.

正确答案:A
解析:根据录音原文可知,The interest rates on these small deposits为浮动汇率,而不是the bank's current base rates,而且要比银行当前的基准汇率低。

The New York foreign exchange market is a market for exchanging foreign currencies against any convertible currencies.

A.Right

B.Wrong

C.Doesn't say

正确答案:B
解析:文中第四句The New York foreign exchange market, for example, is essentially a market for exchange foreign currencies against the US dollar. 可以看出。

短文理解

听力原文: Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th( say Wednesday) , the purchased US dollars will value on October 12th.

21. What does spot transaction mean?

22.When are the spot transaction settled?

23.What's the value date for purchase of $ 5,000.00 US dollars in the passage?

(21)

A.It means that at any time you can buy currency of one country for another currency.

B.It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.

C.It means that any kind of currency can be bought at any time for another currency.

D.It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.

正确答案:B
解析:录音原文提到Spot transaction means…can be bought for a fixed sum in the currency of another country.现汇交易意味着一国货币可按照现行汇率确定的数额随时兑换固定数额的他国货币。

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