国际注册内部审计师一共要考多少门？

发布时间：2021-06-10

国际注册内部审计师一共要考多少门？

最佳答案

第1科：内部审计基础

第2科：内部审计实务

第3科：内部审计知识要素

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。

A profit and loss statement indicates the company's ______.

A．assets and liabilities at a particular point in time

B．revenues and expenses for a specific period of time

C．financial resources at a particular point in time

D．performance at a particular point in time

正确答案：B
解析：企业的利润表反映的是企业在一定时间内经营成果(收入和支出)的报表。profit and loss statement损益表。A项是资产负债表内容。

Usually the borrowing firm of term loans promises to repay ______.

A．the principal and interest until the end of the loan period

B．the principal and interest at the end of the loan period

C．the loan in a series of installments

D．at any time when cash is more abundant ______.

正确答案：C
解析：第一段第二句后半句...and then pledges to meet the scheduled repayment in a series of installments(often payments are made every quarter or even monthly)，意指借款企业向银行保证分期还款，通常是按月或者按季度分期还款。Installment分期还款。

听力原文：W: How do you pay for your purchases with a credit card?

M: Usually I sign a sales slip in the presence of the seller, and the signature is then compared to the signature on the card.

Q: Where should the man sign when he pays for his goods with a credit card?

(20)

A．On his card.

B．On the goods.

C．On a sales slip.

D．On the invoice.

正确答案：C
解析：对话中男士说道“usually I sign a sales slip”，即他通常在购物单上签字。

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