国际内部审计师(CIA考试) 题目列表
Under the bond terms in international business, after the bank has paid the necessary compensation, it will make an entry to his customer's account on the ______ side.A．debitB．creditC．assetsD．liabilities
Bonds are commonly used in the Middle East area, so ______.A．the Middle East banks often issue bondsB．the Middle East exporters often demand bondsC．the Middle East insurance companies often issue bondsD．none of the above three is correct
Under the bond terms in international business, if the exporter fails to fulfill its obligations, the compensation should be paid by ______.A．the importer's bankB．the exporter's bankC．the collecting bankD．the negotiating bank
When the supply for a certain service is less than the demand on the market, the requirement by the importer to get a bond is much ______.A．easierB．more difficultC．more happierD．the same
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
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 assets and liabilities.D．Another company will not decide whether to buy the piece of land.
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 value of money depreciates.D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.
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 in special terms.
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.
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 in accounting information.
Who is not responsible for payment of L/C?A．advising bankB．confirming bankC．buyerD．issuing bank
Which of the following credit is not mentioned in the passage?A．irrevocableB．revocableC．standbyD．confirmed
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 of the importer.
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.