CIA考试合格分数是多少

发布时间：2021-03-10

CIA考试合格分数是多少

最佳答案

CIA考试的及格分数线较高，每科试卷满分为800分，平均每题8分，600分为合格。

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 tax return does not show accrued income.

(8)

A．The tax return is not shown in the income.

B．The income is not accurate in taxation.

C．The tax should be returned according to the income.

D．The tax return is not in accordance with the income that should be taxed.

正确答案：D
解析：单句意思为“纳税申报单不能反映应计收入”，D项意思与之接近。

______ can be exercised only on the day when they expire.

A．American options

B．European options

C．Chinese options

D．Japanese options

正确答案：B
解析：欧式期权只有在到期日当天可以被执行，而美式期权则不同，可以在到期日前任何一个营业日执行。

What will happen if a draft is stamped "accepted" by a bank?

A．The bank will sell it as soon as possible to the buyer.

B．The draft will become money market funds.

C．Dealers will buy it in the domestic market.

D．The draft becomes a banker's acceptance and will be sold in the money market.

正确答案：D
解析：最后一句指出Alternatively, the bank can stamp the draft "accepted" with the appropriate signature,...sell it in the secondary market, 意思是作为一种选择，由银行承兑的汇票可以在二级市场上流通(这是因为银行信誉度高的缘故)。

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