CIA考试的题量多吗？
发布时间：2021-03-12
CIA考试的题量多吗？
最佳答案
第1部分试题为125道，第2、3部分试题各为100道。
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：M: Can I make arrangements to open an automatic transfer account for my income tax payments?
W: Yes, of course. But you need to indicate what the regular and special transfers should be and we will automatically debit your account for them each month.
Q: What kind of account does the customer want to open?
(20)
A．A savings account.
B．A fixed account.
C．A check account.
D．An automatic transfer account.
解析：根据男士的话，他是想"open an automatic transfer account"，即开一个自动转账账户。
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
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。
Reserves for writing off impaired assets are unnecessary.
A．Right
B．Wrong
C．Doesn't say
解析：从文中最后一句Serious banking problems have arisen from the failure of banks...to create reserves for writing off these assets...可以推导出来。句中意思指由于银行没有计提用于注销坏账的准备金而引发了严重的问题。
Relatively efficient market can usually provide information on the credit worthiness of a commercial bank.
A．Right
B．Wrong
C．Doesn't say
解析：文中倒数第二句Useful information…for most publicly held banks. 意指半强有效市场为绝大多数上市银行提供关于风险和收益相匹配的有用信息，而不是“半强有效市场能够提供关于商业银行信用价值的信息”。
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