2019年注册内部审计师（CIA考试）考试教材

听力原文：If you open a transferable credit, the credit is established in favor of the middleman.

(10)

A．The supplier is the prime beneficiary of a transferable L/Ｃ.

B．The middleman is the prime beneficiary of a transferable L/Ｃ.

C．Neither the supplier nor the middleman is the beneficiary of a transferable L/Ｃ.

D．In order to be in favor of the middleman, you should open a transferable credit.

听力原文：M: Could your company accept bills of exchange payable 30 days after sight?

W: No, we don't accept any draft; instead, we usually make payment at sight.

Q: What can we infer from the conversation?

(19)

A．The man will probably wait for the payment for 30 days.

B．The man can get his payment right away.

C．The man will send an order to the company.

D．The woman will not pay the man at sight.

A financial market may be thought of as ordinary market in which traders may buy or sell particular financial commodities.

A．Right

B．Wrong

C．Doesn't say