国际内审师 - 实施内部审计业务

不定项选择题

单句理解 听力原文：Although CDs cannot be withdrawn, they can be marketed, that is sold, at any time. (1)

A. People can draw the money on CDs whenever they want.
B. People can sell their CDs in the money market whenever they want.
C. A CD is a demand deposit as opposed to a term security.
D. CDs don't have a specified maturity date.

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不定项选择题

Which of the following statements is false about zero-coupon bonds？

A. They will make a single cash payment at maturity.
B. They are issued at a discount.
C. They will make one single coupon payment at maturity.
D. all of the above.

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不定项选择题

A．gainB．incomeC．recoveryD．expense

A. gain
B. income
C. recovery
D. expense

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不定项选择题

A．Dollar against PoundB．document against paymentC．delivery after paymentD．dollar in pa

A. Dollar against Pound
B. document against payment
C. delivery after payment
D. dollar in payment

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不定项选择题

The word "acquire" in the first paragraph probably means "______".

A. buy
B. claim
C. get known
D. get together

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不定项选择题

听力原文：The cost principle states that assets and services that are acquired should be recorded at their actual cost. (7)

A. The cost principle states that assets and services that are acquired should be recorded at their current price.
B. The cost principle states that assets and services that are acquired should be recorded at their actual historical cost.
C. The Reliability Principle states that assets and services that are acquired should be recorded at their current cost.
D. The Reliability Principle states that assets and services that are acquired should be recorded at their actual historical cost.

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不定项选择题

听力原文：W: Our company will do business with ABC Wine Company in France in next two months. Could you give me some suggestions about the relatively safer means of settlement？ M: In that case, I advise you to create a documentary credit. It will reduce the possible risk of export. Q: Which means of settlement is the safest from the exporter's viewpoint？ (19)

A. Documentary credit.
B. Documentary collection.
C. Payment in advance.
D. Open account.

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不定项选择题

The management of a firm needs to use the results of both financial accounting as well as

A. Right
B. Wrong
C. Doesn't say

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不定项选择题

A．One night.B．One year.C．Three days.D．Three months.

A. One night.
B. One year.
C. Three days.
D. Three months.

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不定项选择题

(8)

A. The collecting bank is the bank at the seller's country.
B. The collecting bank acts only as an agent for the remitting bank.
C. The collecting bank knows the buyer very well.
D. The collecting bank noticed that the draft and the documents were received.

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单句理解<br>听力原文：Although CDs cannot be withdrawn, they can be marketed, that is sold, at any time.<br>(1)

Which of the following statements is false about zero-coupon bonds？

A．gainB．incomeC．recoveryD．expense

A．Dollar against PoundB．document against paymentC．delivery after paymentD．dollar in pa

The word "acquire" in the first paragraph probably means "______".

听力原文：The cost principle states that assets and services that are acquired should be recorded at their actual cost.<br>(7)

The management of a firm needs to use the results of both financial accounting as well as

A．One night.B．One year.C．Three days.D．Three months.

(8)