CIA考试《内部审计作用》模拟练习3

听力原文： When a savings account is opened in a bank, the depositor must sign a deposit agreement. By signing agreement, the depositor agrees to abide by the rules and regulations of the bank. At this time, a passbook may be given to the depositor. This is a small book in which the bank teller enters the date and amount of each deposit or withdrawal and initials the entry. The passbook is to be presented at the bank or mailed to the bank along with a deposit or withdrawal slip each time money is deposited or withdrawn from the account. An alternative practice for depositing or withdrawing money from a savings account is to give the depositor a small register for recording deposits and withdrawals and a pad of deposit withdrawal rotors. This procedure eliminates the use of the passbook.

24. What is the purpose of signing a deposit agreement?

25.What does a depositor do with a passbook?

26.What is the aim of a small register and a pad of deposit withdrawal forms?

(24)

A．To follow the bank's rules and regulations.

B．To have the right to make full use of the bank's facilities.

C．To open an account in the bank.

D．To protect the depositor's interest.

听力原文：W: Why is the bill of lading so important?

M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.

Q: Which is one of the functions of a bill of lading but not mentioned in the conversation?

(18)

A．The receipt of the goods given by the ship master.

B．The evidence of the terms of the contract of carriage.

C．The evidence of the shipment of goods.

D．The evidence that the holder of it has the property in the goods.

A derivative is a security which "derives" its value from another underlying (61) instrument, index, or other investment. Derivatives are available based on the performance of stocks, interest rates, currency exchange rates, as well as (62) contracts and various indexes. Derivatives give the buyer greater leverage for a (63) cost than purchasing the actual underlying instrument to achieve the same position. For this reason, when used properly, they can serve to "hedge" a (64) of securities against losses. However, because derivatives have a date of (65) , the level of risk is greatly increased in relation to their term. One of the simplest forms of a derivative is a stock option. A stock option gives the holder the right to buy or sell the underlying stock at a fixed price for a specified period of time.

(46)

A．bank

B．financial

C．mathematic

D．securities