CIA考试未通过下次还能考同样的科目吗
发布时间：2021-03-12
CIA考试未通过下次还能考同样的科目吗
最佳答案
原则上是不可以的，但是国内CIA两次考试间隔为90天左右，超过了60天就可以报考。
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。
When the management of a business makes some decisions, it often refers to the normal income statement because the normal income statement is more useful in that.
A．Right
B．Wrong
C．Doesn't say
解析：从段落中最后一句话For management's use in the decision-making process…as a Contribution Margin Income Statement, is more valuable可得知答案。
Default risk refers to the possibility that a borrower may ______.
A．be unable to repay the principal on his loan
B．be unable to make the interest payments on his loan
C．go bankrupt
D．all of the above
解析：违约风险是指借款人无法偿还本金和利息，并最终导致破产的可能性。default risk违约风险。bankrupt破产。
Which of the following is not long term-assets?
A．machine
B．building
C．land
D．inventory for the retailer
解析：录音原文提到For some retail companies, inventory is also a kind of current asset．对于一些零售企业来说，存货也是一种流动资产。A、B、C选项都是长期资产。
The external experts can provide many kinds of works except auditing.
A．Right
B．Wrong
C．Doesn't say
解析：整篇文章提及外部专家可以提供很多服务，例如指明资源需求波动的原因、为在职人员提供额外培训等，唯独没有提及审计(auditing)。
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