2018年江西国际注册内部审计师（CIA考试）成绩查询时间

听力原文：The foreign banks should have set up a representative office in China two years before they can apply for a branch.

(2)

A．The foreign banks should have set up a representative office.

B．The foreign banks can't apply for a branch.

C．The foreign banks can't expand business in China.

D．The foreign banks are forbidden to set up a representative office.

Apart from borrowing from hanks, a firm or an individual can obtain funds in a financial market in two ways. The most common method is to issue a (61) , such as a bond or a mortgage, which is a (62) by the borrower to pay the holder of it at (63) until a specified date, when a final payment is made. The (64) of it is the time of expiration date. The second method of raising funds is by issuing (65) , such as common stock, which are claims to share in the net income and the assets of a business.

(46)

A．debt instrument

B．letter of credit

C．letter of guarantee

D．certificate of deposit

The following statements concerning long-term debt are true except that ______.

A．long-term debt is a liability of a period longer than one year

B．long-term debts are paid in installments

C．despite of different payment plans, long-term debts are never classified as current liabilities

D．the loan borrowed by the company is a typical example of long-term debt

It's unwise for you to use "open" cheques when paying your telephone bills.

A．Right

B．Wrong

C．Doesn't say