2019年四川国际注册内部审计师（CIA考试）准考证

发布时间：2019-01-04

国际注册内部审计师（CIA）机考是不需要打印准考证的，必带身份证，如果有护照就带着。另外，可以把预约考试成功的邮件打印出来也带上（不是必带的）。


考生到考场参加机考时，请携带以下两种资料作为入场凭证：


1、有效身份证件（必须携带）


（指身份证、护照、户口簿、军警官证、港澳居民身份证、台胞证等有效身份证件，需与报名时CCMS中填写的姓名拼音、证件号码一致，且身份证件需在颁发机关规定的有效期内。）


2、机考公司预约确认函（建议携带、非必须）


（建议考生打印一份由Pearson VUE发送的预约成功的邮件（即预约确认函），可加快考场进入速度）


注：跟纸笔考试不同，参加IIA机考的考生没有专门的准考证。


2019年纸笔准考证打印时间未公布，2018年纸笔准考证打印时间为2018年11月1日至11月14日。

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。

Which of the following does not belong to current assets?

A．cash

B．account payable

C．account receivable

D．note receivable

正确答案：B
解析：录音原文提到Cash, accounts receivable and notes receivable due within a year or less are current assets．现金、期限在一年以内(含一年)的应收账款和应收票据都属于流动资产。B项中应付账款是流动负债。

听力原文： A certificate of deposit (CD) is a time deposit with a bank. Time deposits may not be withdrawn on demand like a check account. CDs are generally issued by commercial banks but they can be bought through brokerages. They bear a specific maturity date that usually lasts from 3 months to 5 years, a specified interest rate, and can be issued in any denomination, very similar to bonds. CDs offer a slightly higher yield than T-Bills because of the slightly higher default risk for a bank, but overall the likeliness of a large bank going broke is pretty slim. Of course, the amount of interest you earn depends on a number of factors such as the current interest rate environment, how much money you invest, the length of time, and your specific bank.

24. What is a CD?

25.Which of the followings generally issue CDs?

26.How long does a specific maturity usually last?

27.Why do CDs pay higher return to investors than T-bills?

(24)

A．A term deposit that can be drawn at any time.

B．A time deposit with a bank.

C．A current deposit.

D．A cheek account.

正确答案：B
解析：录音原文提到A certificate of deposit (CD) is a time deposit with a bank．CD存放在银行的定期存款。

单句理解

听力原文：For one full year when the full principal plus interest is paid together, compound interest and simple interest yield the same dollar amount.

(1)

A．If the time period of the loan is one year, the simple interest and compound interest are the same.

B．If the time period of the loan is the same, the simple interest and compound interest are the same.

C．When the full principal plus interest is paid together, compound interest and simple interest are of the same dollar amount.

D．When the full principal plus interest is paid together, compound interest and simple interest are not of the same dollar amount.

正确答案：A
解析：单句意思为“当本金和利息整整一年才一起支付时，复利计息和单利计息的数额一样”。

What insurance document will be issued as evidence of cover when an exporter sells goods insured under an open cover agreement?

A．A third party inspection certificate

B．An insurance policy

C．A black list certificate

D．An insurance certificate

正确答案：D
解析：insurance document保险单据。evidence of cover投保凭证。goods insured被保险货物。open cover预约保险单，这是保险人与被保险人双方就一定业务范围签订的长期性的保险合同。third party inspection certificate第三方检验证。black list certificate黑名单证明(指商业信誉低劣的个人或组织名单)。insurance policy保险单(俗称“大保单”，是保险人与被保险人之间建立保险契约关系的正式凭证。insurance certificate保险凭证(俗称“小保单”，是简化了的保险单，只列明保险单正面的主要内容，但在背面没有印上保险合同的条款)。

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