长沙国际注册内部审计师考试报考流程有哪些？

______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.

A．Internal auditing

B．Management accounting

C．Cost accounting

D．Financial accounting

听力原文：M: Can you give an example of types of risks Banks face?

W: Yes. The major type of risks is called credit risk. It means a counterpart fails to perform. according to a contractual arrangement.

Q: What are they talking about?

(13)

A．A contractual arrangement.

B．A counterpart.

C．Many types of risks.

D．Credit risk.

On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.

(46)

A．short-term

B．current

C．circulating

D．futures

What is the reserve requirement?

A．The requirement of a bank to deposit a percentage of money

B．The requirement for deposits in cash

C．The percentage of a bank's deposits in the form. of cash reserves

D．The requirement for cash reserves