我想了解一下国际注册内部审计师(CIA考试)...
发布时间:2021-08-24
我想了解一下国际注册内部审计师(CIA考试)免试条件?我是重庆的
最佳答案
我知道 我来回答你吧
(原考试科目为四门时规定,但如今并不适用)具有下列资格之一者,可以申请免试经营管理技术:
持有中级及中级以上审计师专业技术资格证书;
持有中级及中级以上会计师专业技术资格证书;
持有CPA、ACCA、CISA资格证书。
申请免试者应提交有关资格证书原件及复印件,经各地报名点工作人员审查确认后报各省省内部审计协会CIA考试办公室核准,并报中国内部审计协会备案,方可免试。申请免试的考生必须在申请免试的当年参加考试,其申请免试的成绩才能生效,否则下年度须重新交费申请。
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。
Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.
A.long-term trust
B.long-term liabilities
C.current liabilities
D.current investment
解析:流动负债期限短,需要流动资产偿还。current assets流动资产。current liabilities流动负债。current investment短期投资。long-terrn trust长期信托。long-term liabilities长期负债。be due应付的,到期的。be paid out of用…支付。
听力原文:M: Can you tell me something about a balance sheet?
W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.
Q: Which of the following is not a section of a balance sheet?
(15)
A.Profit and Joss
B.Owner's equity.
C.Liabilities
D.Assets.
解析:根据女士回答资产负债表分为三部分,即"assets", "liabilities" 和"owner's equity",A项未提及。
If a consumer wants to sell his CDs before the maturity date, he would do it in the primary markets.
A.Right
B.Wrong
C.Doesn't say
解析:最后一段第二句明确指出Financial assets that are resold are waded in secondary markets,题中的购买定期存单者想在未到期前转卖(resold),就必须在二级市场(secondary market)进行。
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