CIA考试难度有多大？

发布时间：2021-06-17

CIA考试难度有多大？

最佳答案

只要认真学，不是很难的

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。

A credit may be advised to a beneficiary through another bank (the advising bank) without engagement on the part of the advising bank, but that bank, if it elects to advise the credit, shall ______.

A．inform. the issuing bank of the credit which it advises without delay

B．endorse the amount negotiated on the reverse of the credit which it advises

C．add his confirmation to the credit which it advises

D．take reasonable care to check the apparent authenticity of the credit which it advises

正确答案：D
解析：通知行(advising bank)有对其通知的信用证辨别真实性的责任。beneficiary受益人，endorse在(票据)背面签名。on the reverse of the credit信用证背面。authenticity真实性。

Term loans can be used to fund ______.

A．the purchase of inventory

B．the purchase of equipment covering a period over one year

C．the purchase of building materials

D．securities dealers to purchase new securities

正确答案：B
解析：第一段第一句指出Term loans are designed to...covering a period longer than one year，意思是定期贷款是为企业的中长期投资融资的，例如购买使用期限超过一年的设备以及实体设备的建造。inventory存货。building materials建筑原材料。securities证券。

Term borrowings are used to finance the borrowers to purchase buildings and equipment needed, working capital and existing obligations.

A．Right

B．Wrong

C．Doesn't say

正确答案：B
解析：结合整个文章第一段可以知道定期贷款(term borrowings)可以用来为购买所需要的设备、房产以及营运资金进行融资(finance)，但是第一段最后一句指出Term borrowing is also used to refinance existing obligations. refinance再融资，与融资含义不同。

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