请问CIA考试是什么?阳泉的
发布时间:2021-04-27
请问CIA考试是什么?阳泉的
最佳答案
CIA考试是由“国际注册内部审计师”协会出题并由“国际注册内部审计师”协会全球统一阅卷。
该证书是由“国际注册内部审计师”协会颁发,但是中国审计署也会出具中文的对应证书,所以CIA英语的证书是全球一样的。
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: A bill of exchange is a negotiable security signed and dated by the issuer ( the drawer). It contains an unconditional order or instruction for the debtor ( the drawee) to pay a fixed sum of money to a certain person or to his order upon maturity. If the debtor agrees to this, he accepts the bill of exchange by signing it. Its form, content and legal consequences are regulated by law. A promissory note only differs from a bill of exchange in that it is issued in the form. of a promise of payment made by the debtor instead of a payment order or instruction by the creditor.
28. Who signs and dates a bill of exchange?
29.What is a bill of exchange?
30.Which of the followings regulates the form, content and legal consequences of the bill of exchange?
(28)
A.The drawer.
B.The drawee.
C.The debtor.
D.The payee.
解析:录音原文提到A bill of exchange is a negotiable security signed and dated by the issuer (the drawer).汇票是由发行者或者收款人确定日期和签名的议付证券。
Under the bond terms in international business, after the bank has paid the necessary compensation, it will make an entry to his customer's account on the ______ side.
A.debit
B.credit
C.assets
D.liabilities
解析:文章第二段提到exporter is asked to sign a…paid out under the bond。如果由银行出具保函,出口商需签订相应的赔偿保证书,这样银行才有权按照保函上的规定借记出口商账户。
听力原文:M: Do you know some forms of bank advances?
W: There are three forms: overdrafts, personal loans and mortgages.
Q: Which of the following is not a form. of bank advances?
(13)
A.Overdrafts.
B.Mortgages.
C.Personal loans.
D.Letter of credit.
解析:对话中明确指出银行预付款有三种形式:透支,抵押和个人贷款,D项“信用证”没有提及。
In the third paragraph, the word "keener" most probably means ______.
A.dearer
B.stronger
C.sharper
D.cheaper
解析:倒数第二段第一句On LIFFE, in order to make the contracts more tradable and to enable keener prices to be quoted,…指出为了使合约更容易交易以及能报出更好的价格,在LIFFE,有限种类同时有固定日期的合约进行标准化。
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