2018年宁夏国际注册内部审计师(CIA考试)成绩查询时间
发布时间:2019-01-04
根据《中国内部审计协会2018年国际注册内部审计师考试报考简章》得知,2018年国际注册内部审计师考试成绩查询时间如下:
第6步:参加考试。考生根据预约的时间和地点,前往Pearson VUE考场(考场,是指考生实际参加考试的场所,主要职责为提供考试环境、考试用计算机设备等。考场的预约、安排等由Pearson VUE负责。)参加考试,并于考试结束后当场获知考试成绩。
第7步:通知正式成绩。考生参加考试后30天内,CCMS系统会以电子邮件的方式正式通知考生考试成绩。
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。
You are requested to send us ______ to authenticate the cable L/C issued by your bank in the future.
A.your specimen signatures book
B.your telegraphic test key
C.your tariffs
D.your terms and conditions
解析:由银行开出的电开信用证需要签名进行鉴别真假。specimen signatures book签名样本。telegraphic test key电报测试密匙。terms and conditions条款。tariffs关税。
The task of an auditor is to certify that the accounts and balance sheet show ______.
A.an accurate statement of income and expenditure
B.that the figures stated are accurate and correct
C.a true and fair view of the business
D.that the reserves are enough
解析:auditor审计员。balance sheet资产负债表。statement of income and expenditure损益表。income and expenditure支出和收入。a true and fair view of the business对公司真实公平的看法。reserves储备金。
"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.
A.Right
B.Wrong
C.Doesn't say
解析:从文中第二句后半部分other on-and-off balance sheet exposures such as guarantees, acceptances and securities investments. 可以倒推出来。资产负债表外业务没有涉及资产和负债,那么资产负债表就应该包含资产和负债。on-and-off balance sheet资产负债表内外,balance sheet。
Why is the British bank able to offer its customer a banker's draft drawn in dollar?
A.Its US correspondent bank prefers to make the payment.
B.It will send dollar in cash by airmail.
C.It has a dollar account with another bank in an American city where the beneficiary lives.
D.Its customer has a dollar account with it.
解析:文中提到The bank is able to do this because…a dollar cheque or draft drawn on that account.是因为英国的银行在美国有往来银行。
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