2018年江苏国际注册内部审计师（CIA考试）成绩查询时间

听力原文：The signature of the payee or of his duly authorized agent is essential to the validity of an endorsement.

(7)

A．The payee's signature can make the endorsement valid.

B．The drawer's duly authorized agent can make the endorsement valid.

C．The payer's signature can make the endorsement valid.

D．The drawee's duly authorized agent can make the endorsement valid.

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

Although banking transaction load is ever heavier, ______.

A．there is less money among the people

B．more funds are managed in commercial banks

C．money management shows higher efficiency

D．there is a gradual decline of funds in gross national product

According to the passage, preferred stockholders are guaranteed ______.

A．a voting rate per share

B．a promise to buy back the stocks made by the company

C．a withdrawal of investment principal in time of liquidation

D．a fixed dividend receipt