首页 > 财会类考试> 国际内审师

网友您好，请在下方输入框内输入要搜索的题目：

请输入或粘贴题目内容搜题

搜题

拍照、语音搜题，请扫码下载APP

题目内容（请给出正确答案）

[主观题]

听力原文：Other aspects of operational risk include major failure of information technology

systems or events such as major fires or other disasters.

(6)

A．Information technology system can cause operational risk.

B．A major fire can be a cause of operational risk.

C．The most important types of operational risk involve breakdowns in internal controls and corporate governance.

D．Other aspects of operational risk include firing its dealers, lending officers or other staff exceeding their authority or conducting business in an unethical or risky manner.

答案

查看答案

发布时间：2021-05-22

更多“听力原文：Other aspects of operational risk include major failure of information technology”相关的问题

第1题

听力原文：M: Good news! The current price of land we bought last year has increased greatly

. How about reporting it in the profit and loss account？

W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.

Q: Why can't they record the gains right now？

(16)

A．Because of the prudence concept.

B．Because of the materiality concept.

C．Because of the matching principle.

D．Because of the Dual Aspects Concept.

点击查看答案

第2题

听力原文：We have to inform. you that the documents you presented have been received withou

t the original.

(7)

A．The documents presented by you are original.

B．The documents we received are not original.

C．You are requested to present other documents.

D．The documents presented to us are in order.

点击查看答案

第3题

听力原文：Commercial banks are mainly to provide short-term loans for the capital market wi

th the acquired deposits and the funds from other channels.

(2)

A．Commercial banks mainly provide short-term loans for the capital market.

B．The capital market mainly depends on the acquired deposits and the funds from other channels.

C．Short-term loans are mainly from the acquired deposits and the funds from other channels.

D．Commercial banks mainly depend on the capital market for deposits and the funds.

点击查看答案

第4题

听力原文：W: Do you like the disco party？M: Good heavens! I'd rather do anything else.Q: Wh

听力原文：W: Do you like the disco party？

M: Good heavens! I'd rather do anything else.

Q: What does the man mean？

(13)

A．He likes the disco party.

B．He never misses any disco parties.

C．He likes the disco better than any other things.

D．He dislikes any disco parties.

点击查看答案

第5题

听力原文：M: Well, what other documents shall I hand in to your bank besides bills of ladin

g？

W: A sight draft, an insurance policy, and a collection order which contains instructions on collection operation to our bank.

Q: What are they talking about？？？

(18)

A．Presentation of bill of exchange for payment.

B．Documents required for a collection operation.

C．Application for a letter of credit.

D．What are contained in a collection order.

点击查看答案

第6题

听力原文：M: I don't know how to convert the blank endorsement into a special endorsement？W

听力原文：M: I don't know how to convert the blank endorsement into a special endorsement？

W: You can just write above the endorser's signature a direction to pay the cheque to the order of himself or some other named person.

Q: What do you think the holder of the cheque will do next？

(18)

A．To rewrite his signature.

B．To make a special endorsement.

C．To order another person to pay the cheque.

D．To give an order to the bank to collect the cheque.

点击查看答案

第7题

听力原文：Some banks offer other types of loans repayable by monthly installments, such as

听力原文： Some banks offer other types of loans repayable by monthly installments, such as business development loans, house improvement loans, and farm development loans. These may be either secured or unsecured. Secured loans attract a slightly lower rate of interest than unsecured loans. Some banks offer revolving credit schemes. These normally involve loans repayable by regular monthly installments, but they differ from other loans repayable by installments in two respects. First, the borrower need not take up the full amount of the loan at the outset. Secondly, as his repayments reduce his indebtedness, he can "top up" his loan by borrowing more, provided that the total debt outstanding does not exceed his agreed credit limit. In 1967 some banks introduced a new form. of account called a "budget account". The object is to allow personal customers to spread the incidence of normal personal and household expenditure.

24. Which of the following loans is not repaid by installments？

25.Which of the following loans would attract a lower rate of interest？

26.How does a borrower "top up" his loan？

27.What is the objective of introduction of the budget account？

(24)

A．Business development loans.

B．House improvement loans.

C．Farm development loans.

D．Overdrafts.

点击查看答案

第8题

听力原文：When the words "without recourse" or words with similar meaning are used as part

听力原文： When the words "without recourse" or words with similar meaning are used as part of the endorsement, such endorsement is referred to as qualified endorsement. The purpose of this type of endorsement is to limit the endorser's liability. The qualified endorsee, however, may look to all other parties prior to the qualified endorser. Under the UCP, the term "signature" also includes marks and thumbprints and printed, typed, or stamped signatures are acceptable in addition to writ ten ones. The rule also applies to endorsements. In the United States. the endorsement on an instrument need not necessarily be applied by the previous holder.

28．What's the purpose of qualified endorsement？

29.About the qualified endorsees, which of the f10llowings is true？

30.According to UCP, what does the term "signature" include？

(28)

A．To pass the full title to the endorsee.

B．To inform. the importer's bank to negotiate.

C．To strengthen the liability of the endorsee.

D．To limit the endorser's liability.

点击查看答案

第9题

听力原文：M: Could you give me your office phone number or fax number so that we can contac

t each other more often？

W: But I' ve been trying to find a new job in another company. You see, I' ve worked here for 3 years without a raise. That' s unfair to me.

Q: What does the woman mean？

(17)

A．She doesn't have a fax machine.

B．She may quit her present job soon.

C．She is tired of her present job.

D．Her phone number has changed.

点击查看答案

第10题

听力原文：Banker's acceptances often arise in foreign trade. A business buying goods from a

听力原文： Banker's acceptances often arise in foreign trade. A business buying goods from abroad where it is not well known and does not have other credit arrangements will first obtain a letter of credit from its own bank. The letter will authorize the foreign seller to draw a draft on the company's bank. A draft, or bill of exchange, as it is sometimes called, is a debt instrument. It can be made payable on sight, that is, upon presentation, payable upon arrival of merchandise, or payable in a fixed number of days. A draft can be made payable in, say, 30 days after it is presented to the bank against which it is drawn. This draft can be discounted at the seller's bank so that the seller receives immediate payment.

24. What gives rise to the bankers' acceptance？

25.In how many days can a draft be made payable after it is presented to the bank against which it is drawn？

26.How can the seller receive immediate payment if the draft is made payable on a future date？

(24)

A．The money markets.

B．The banks.

C．The international trade.

D．The buying of goods in the markets.

点击查看答案