我是学法律史的，能考CIA吗？

发布时间：2021-04-20

我是学法律史的，能考CIA吗？

最佳答案

非审计、会计及相关专业也是可以报名参加CIA的。

CIA的报考条件如下：（满足以下一个条件即可）

1、具有本科及本科以上学历；
2、具有中级及中级以上专业技术资格；
3、持有注册会计师证书；
4、本科院校审计、会计及相关专业四年级学生

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。

短文理解

听力原文： Dealers in government and private securities need short-term financing to purchase new securities and carry their existing portfolios of securities until those securities are sold to customers or reach maturity. Such loans are readily granted by many of the largest banks because of their high quality--often backed by pledging the dealer's holdings of government securities as collateral. Moreover, many loans to securities dealers are so short-overnight out to a few days that the bank can quickly recover its funds or make a new loan at a higher interest rate if the credit markets have tightened up.

21. Who need short-term financing according to the passage?

22.Why such loans are so high quality?

23.How long will the dealers keep such loans?

(21)

A．Dealers in foreign exchange.

B．Dealers in government bonds.

C．Dealers in IPO.

D．Dealers in government & private securities.

正确答案：D
解析：录音原文第一句就提到Dealers in government and private securities need short-term financing to purchase new securities and…。

The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivable

A．(2) and (4)

B．(1) and (3)

C．(1) and (2)

D．(3) and (4)

正确答案：B
解析：句意：所有者权益来源两方面：一是投资者投入，二是留存收益。the owner's equity所有者权益。notes receivable应收票据。earnings from profitable operation of business留存收益。accounts receivable应收账款。

If we make loans to governments, we may suffer "sovereign risk".

A．Right

B．Wrong

C．Doesn't say

正确答案：A
解析：从文中第三句话Even loans to governments may be unsafe, however, because of what is called "sovereign risk"可以看出。

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