问题:听力原文:A currency swap is a second technique for hedging long-term transaction exposure to exchange rate fluctuations.(10)A.A currency swap is a better way to convert the long-term transaction into a spot transaction.B.A currency swap makes long-term transaction exposure to exchange rate fluctuations.C.A currency swap is a better way to reduce the risks of the long-term transactions owing to the exchange rate fluctuations.D.A currency swap can in no way reduce the risk of exchange rate fluctuations.
查看答案
问题:听力原文:M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A.Accounting basis.B.Cash basis accounting.C.Accounting control.D.The chart of accounts of a bank.
问题:Repayment of the term loan relies onA.the net inflow of future funds of the assets financedB.the net outflow of the future funds of the assets financedC.the total assets of the borrowing firmD.the total liabilities of the borrowing firm
问题:The money market is a dealer market where, over the telephone or through electronic systems, ______.A.a broker receives commission to act as an agentB.the investors are trading on a central trading floorC.firms buy and sell securities in their own accounts, at their own riskD.individual investors can trade on the exchange
问题:以下哪项可能损害参与风险管理过程初始建立阶段的内部审计师的独立性( )。A.对风险管理过程进行评估和编制报告B.评价管理层的风险过程的充分性和有效性C.管理已识别的风险D.应对已识别的风险实施控制
问题:在公司内部开办舞弊热线的首要目的是( )。A.减少公司的总运营成本B.检测组织内部各单位实现组织目标的情况C.建立沟通渠道,方便人们报告有嫌疑的行为D.强调值得注意的地方,并减少对正常运作领域的关注
问题:景区出售的门票通常包含一些常规景点,对一些特别景点往往需要游客另外购买门票,这种定价策略属于:( )A、系列产品定价B、分部定价C、选择品定价D、副产品定价
问题:下列对于信息沟通的认识的描述,错误的是( )。A.信息传递过程中所经过的层次越多,信息的失真度就越大B.信息量越多,就越有利于进行有效的沟通C.善于倾听,能够有效改善沟通的效果D.信息的发送者和接收者在地位上的差异也是一种沟通障碍
问题:Foreign exchange is convertible currency but foreign to the holder.A.RightB.WrongC.Doesn't say
问题:将风险管理战略定位在最优水平上的是( )目标。A.成本最小化B.市场份额最大化C.损失最大化D.股东价值最大化
问题:The available resources for the IMF to finance lending are ______.A.gold reservesB.quotasC.currencies of strong economiesD.all of the above
问题:COSO全面风险管理框架,首席执行官对以下哪项内容不负责?A.与销售、市场、财务和其他经理人会晤以了解操作风险和风险对策B.建立通用风险语言C.监督与组织风险偏好相关的经营活动和风险D.领导高级管理层并提供指导
问题:下列属于ISO14000环境管理系列标准具有的特点是( )。A.强调污染的治理B.强制性C.可操作性D.指导性
问题:内部审计师最好采用以下哪种方法以使管理层认识到内部审计的必要性及其所带来的效益( )。A.通过公司的股东和监管机构去说服最高管理者接受这一观点B.向最高管理者宣传内部审计的作用,并与他们经常保持沟通和联系C.与最高管理者协商,许他们以好处,如提交他们最喜欢的审计报告D.允许最高管理者参与决定何种审计发现可以在审计报告中反映
问题:Under the documentary credit, which of the following is false?A.The buyer's bank will issue a documentary credit.B.The seller has his bank's undertaking to pay.C.If the seller presents the correct documents, he will be paid.D.A bank acts as an intermediary between the buyer and seller and is willing to provide trade.
问题:以下哪一项被认为是电子沟通的缺点( )。Ⅰ.信息超载Ⅱ.情绪的误传Ⅲ.较少的传输时间Ⅳ.纸质轨迹的缺乏A.只有Ⅰ和ⅡB.只有Ⅰ和ⅣC.只有Ⅰ、Ⅲ和ⅣD.Ⅰ、Ⅱ、Ⅲ、Ⅳ
问题:以下哪种情况表明内部审计活动最有可能会为组织提供增值服务( )。A.高级和一线管理人员对强化现有控制都很感兴趣B.CAE任职不足一年,但其拥有非凡的新知识和自动化审计技术C.从历史上看,内部审计与其他职能领域没有展开交往D.董事会支持其口头承诺来治理、风险管理和控制资源方向
问题:听力原文:M: If a bank has inadequate liquidity, what would happen?W: In this case, it cannot obtain sufficient funds, either by increasing liabilities or by converting assets promptly. Thus, insufficient liquidity can lead to the insolvency of a bank.Q: What would lead to a bank's insolvency?(14)A.Adequate liquidity.B.Insufficient liquidity.C.Increasing liabilities.D.Converting assets.
问题:听力原文:W: Did you hear about Mr. William's case last week?M: Yes. It's too terrible. As a matter of fact, he should not issue an open cheque in favor of a third party. Anyone who holds it would present it to the paying bank and obtain cash against it.Q: What happened to Mr. Williams?(16)A.He lost a cheque and the thief cashed it.B.He opened a cheque account.C.A thief stole the money from the bank.D.He cashed the cheque but the money was stolen by a thief.
问题: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 trustB.long-term liabilitiesC.current liabilitiesD.current investment