当前分类： 国际内部审计师(CIA考试)
问题：Which of the following terms of payment has the least country risk?A．Revocable documentary credits.B．Confirmed Irrevocable documentary credits.C．Documentary collection Ｄ/P.D．Documentary collection Ｄ/Ａ....
查看答案
问题：By what means does a business measure the worth of assets and liabilities?A．The monetary unit.B．Dollar.C．The value of the monetary unit.D．The sum of all the individual amounts added together....
问题：The lifeblood of a successful futures market is ______.A．big institutions responsible for their own risksB．fairly sizeable firmsC．independent firms of a few individuals trading for their own accountD．none of the above...
问题：The task of an auditor is to certify that the accounts and balance sheet show ______.A．an accurate statement of income and expenditureB．that the figures stated are accurate and correctC．a true and fair view of the businessD．that the reserves are enough...
问题：What does an asset mean on the balance sheet?A．It means all the assets recorded in a period of time.B．It means the sum of all the individual asset amounts added over time.C．It means the individual dollar amount.D．It means accounting information expressed ...
问题：听力原文：The financial reporting is used to provide information useful for making investment and lending decision.(2)A．The objective of financial reporting is to provide information useful for making investment and lending decisions.B．The financial reporting ...
问题：Why does the exporter usually insist on the buyer establishing a credit in his favor before shipment is unloaded?A．To collect the proceeds.B．To draw drafts.C．To revoke the contract.D．To reduce the possible risk....
问题：通过足够的技术和详细的编程知识，用户能够避开安全程序并对生产程序进行更改。可以防止这一可能性的措施是：A.检查工作记录。B.将生产程序与单独的控制备份进行比较。C.定期进行数据检测。D.适当的职责分离。...
问题：When there is no indication of damage to the ______ , a bill of lading is said to be ______.A．documents.., clearB．goods.., clearC．documents.., cleanD．goods.., clean...
问题：听力原文:M: If an instrument is payable to the order of both A and B who are not partners, ...
问题：What is the stable-monetary-unit concept?A．It is the prime means of measuring assets.B．It is the common denominator in business transactions.C．It is an orderly basis for handling account balances to produce the financial statements.D．It is monetary terms ...
问题：What is the middle rate for FRF/CHF, based on the middle rates (5.0145; 1.2570) for USD/FRF and for USD/CHF?A．1.0024B．2.0048C．0.5012D．0.2506...
问题：Who determined the actual level of federal funds rate?A．The Fed.B．Market forces.C．The FOMCD．none of the above....
问题：Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed...
问题：What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?A．He simply adds all the amounts together.B．He puts the assets and liabilities on the balance sheet objectively.C．He makes restatement if the val...
问题：According to the passage, which of the following statements is correct?A．A "revocable credit" may be cancelled at any time.B．The credits are usually in favor of the exporter.C．An "irrevocable credit" may not be amended.D．The credits are usually in favor o...
问题：Before a bank issues a bond for the exporter, the issuer and the applicant should have some kind of agreement in ______ form.A．verbalB．written.C．bondD．L/C...
问题：Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank...
问题：According to the passage, unsecured loans are granted on the basis of ______.A．the borrower's financial conditionB．the guarantor's financial conditionC．the guarantor's past record of repaymentD．the borrower's pledged assets...
问题：What is the short-coming of the concept?A．The accountant has to restate the assets and liabilities on the balance sheet.B．It is difficult to compare the balance sheets of different companies.C．The balance sheet can not reflect the precise worth of the ass...
