CIA国际内部审计师考试总分数是多少

发布时间：2021-03-10

CIA国际内部审计师考试总分数是多少

最佳答案

CIA按照考生答题目的数量进行考试成绩的统计，按题量计算三个科目总分数在2400分。

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。

听力原文：The holder of credit card can buy goods against the card at any shop that has joined the scheme without cash.

(9)

A．The credit card can be used at any shop without paying cash.

B．The credit card can he used at any appointed shop together with cash.

C．The credit card can be used at any appointed shop without paying cash.

D．The credit card can be used to withdraw any amount of cash.

正确答案：C
解析：单句意思为“此信用证的持有者可以在任何一家加盟的商店用此卡购物而无需用现金。”

Current liabilities may include the following items ______.

A．taxes payable

B．dividends payable

C．accounts payable

D．all of the above

正确答案：D
解析：文章第二段提到Current liabilities are those obligations...and dividends payable.流动负债是指在一年内到期的短期债务，包括应付税款、应付利息、应付账款等，所以，本题应选D项。

An external consultant must work with some System experts.

A．Right

B．Wrong

C．Doesn't say

正确答案：C
解析：文中倒数第二句(例子)，For example，a consultant may be engaged for a one-time assign-merit that does not justify a full-time expert on staff, particularly if a System expert is not available，意指在系统专家没空时，顾问可以保证机构本身专家所不能保证的一次性任务的公正性，并没有明确提及外部顾问必须和系统专家一起工作。

The purchaser of a draft/documents presented under a straight documentary credit only has the right ______.

A．to protest the issuing bank

B．to present the drafts/documents on behalf of the beneficiary

C．to purchase the beneficiary's drafts/documents

D．to present the draft/documents by himself

正确答案：B
解析：在直接跟单信用证(documentary credit)结算方式下，出票人只代表受益人(beneficiary)出票。issuing bank开证行。drafts汇票。documents单据。

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