国际内审师 - 实施内部审计业务

不定项选择题

According to the passage, the main purposes of futures contracts are ______.

A. to hedge
B. to speculate
C. to arbitrage
D. all of the above

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The indemnity may be ______.

A. used whenever there are discrepancies in the documents
B. presented when the shipping company intends to release the goods to the applicant
C. presented to the issuing bank of the L/C under which there are unimportant discrepancies in the documents
D. used in lieu of shipping documents

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不定项选择题

Arbitrageurs in the futures markets are those people who ______.

A. take on the risks that hedgers want to shed
B. seek to hedge their risks
C. make the futures prices move in accordance with other markets
D. all of the above

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不定项选择题

The word "covenant" in this passage means commercial actions.

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

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听力原文：M: Oh, my God! Jessica. It's five p. m. now. Tomorrow is Saturday. The credit will expire on Sunday. Weekend is non-business day. We cannot make it today. What shall we do？ W: Don't worry. Banks will accept presentation on the following business day. Q: When will the bank deal with the credit if the expiry date of a credit fails on a non-business day？ (19)

A. On every business day.
B. On Tuesday.
C. On Wednesday.
D. On the following business day.

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单选题

A derivative is a security which "derives" its value from another underlying (61) instrument, index, or other investment. Derivatives are available based on the performance of stocks, interest rates, currency exchange rates, as well as (62) contracts and various indexes. Derivatives give the buyer greater leverage for a (63) cost than purchasing the actual underlying instrument to achieve the same position. For this reason, when used properly, they can serve to "hedge" a (64) of securities against losses. However, because derivatives have a date of (65) , the level of risk is greatly increased in relation to their term. One of the simplest forms of a derivative is a stock option. A stock option gives the holder the right to buy or sell the underlying stock at a fixed price for a specified period of time. (46)

A. bank
B. financial
C. mathematic
D. securities

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不定项选择题

A．the higher return, the more the riskB．the older the person gets, the less risk he sh

A. the higher return, the more the risk
B. the older the person gets, the less risk he should face
C. the greater the asset portfolio, the higher the return
D. investors should speak to their investment advisor

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听力原文：M: There are several reasons why careful analysis of financial statements is necessary. What are they？ W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing. Q: What are they talking about？ (17)

A. The methods of financial statements.
B. The necessity of careful analysis of financial statements
C. The relationship among financial statements.
D. The purpose of financial statements.

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不定项选择题

Why should banks need to establish formal operating procedures？

A. The supervisory authorities require them to do so.
B. The shareholders expect a reasonable return on their investment.
C. The banks have to keep safe large volume of monetary items raised from all sources.
D. The banks engage in a large volume and variety of transactions.

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