首页 > 职业资格考试

题目内容（请给出正确答案）

[单选题]

Six months ago, a country 抯 currency was quoted at 1,128.0 units to the U.S. dollar. Today, the currency is trading at 1,234.0 units to the U.S. Dollar. Which of the following factors is the least likely cause of this currency movement? The country 抯:

A.government recently undertook an unanticipated restrictive monetary policy action.

B.inflation rate increased (relative to the United State’s inflation rate).

C.economy grew at a faster rate than the U.S. economy.

D.real interest rate decreased (relative to the United State’s real interest rate).

查看答案

如果结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装优题宝APP，拍照搜题省时又省心！

更多“Six months ago, a country 抯 cu…”相关的问题

第1题

Corryvale Farm Corryvale Farm is in the west of England. Stephen and Jenny Blackler keep c

Corryvale Farm

Corryvale Farm is in the west of England. Stephen and Jenny Blackler keep cows and chickens and sell milk and eggs. But most of their money comes from Jenny's sheep.

She has 50 sheep and each one has enough wool for six sweaters. Every six months, Stephen cuts this wool off the sheep so they won't get too warm. Five years ago, Jenny made some sweaters with the wool and tried to sell them at country markets. But it was summer and the weather was hot so people didn't want to buy sweaters. She then made some socks. Everybody loved them because they were cheap, strong and easy to wash.

That's how Jenny's business started. At first she made the socks at home, but soon she had thousands of customers so she bad to send the wool to a factory, where all the socks are now made on machines. There are six colours, five sizes for all ages, and different socks for walkers, sportsmen and skiers. Jenny is busiest at Christmas because Corryvale socks are a favourite present. On the walls of Jenny's office, there are lots of letters from happy customers all over the world.

Jenny only gets wool from her sheep once a year.

A．Right

B．Wrong

C．Doesn't say

点击查看答案

第2题

GXJ Co, whose home currency is the dollar, wishes to borrow €12 million for a period of si

x months in three months’ time. The lending bank will fix the interest rate for the loan period at its prevailing lending interest rate when the loan is taken out. The finance director of GXJ Co believes this lending interest rate could be a minimum of 3·5% per year or a maximum of 5·5% per year. The uncertainty regarding the future interest rate is caused by the volatile state of the economy and impending elections which could lead to a change in political leadership and direction. Interest on the euro loan would be payable at the end of the loan period.

The finance director of GXJ Co would like to hedge the interest rate risk arising from the future loan and the company’s bank has offered a 3–9, 4·5%–3·5% forward rate agreement.

The finance director is also concerned about the foreign currency risk associated with the euro interest payment which would be due in nine months’ time.

The following exchange rates are available:

GXJ Co, whose home currency is the dollar, wishes

Required:

(a) Evaluate the proposed forward rate agreement as a way of managing the interest rate risk anticipated by GXJ Co. (3 marks)

(b) Analyse the foreign currency risk associated with the future interest payment of GXJ Co and briefly discuss ways that this risk might be hedged. (4 marks)

(c) Explain the nature of four-way equivalence in the relationship between spot exchange rates, forward exchange rates and future (expected) spot rates. (3 marks)

点击查看答案

第3题

"Before the operation, I would look at someone and all I could see for their face was jell

y," says Jonathan Wyatt "Now, I can see peoples faces." The 65-year-old is one of six people in the world to receive gene therapy for a【C1】______type of inherited eye disease【C2】______choroideremia(an eye disease). The first published【C3】______of the trial, released today, suggest that【C4】______peoples genes can stop the disease from causing blindness—and【C5】______sight in those whose vision has become【C6】______. Choroideremia is caused by【C7】______in the CHM gene. In those who have the disease, a【C8】______of REP-1 means that cells in the eyes stop working and slowly begin to【C9】______causing blindness. Enter gene therapy, which uses a virus to insert a【C10】______copy of a gene into cells with a gene defect and could【C11】______be used to treat many genetic conditions. Robert MacLaren of the University of Oxford and his colleagues decided to see if it could【C12】______choroideremia. Starting two years ago with Wyatt, they【C13】______a virus carrying a corrective copy of the CHM gene into the eyes of people with choroideremia. Today the team【C14】______that of the six people who received the treatment six months【C15】______or longer, all have described【C16】______in their vision. Still, the long-lasting effects of the treatment remain【C17】______Wyatt had the treatment first, so can【C18】______that the benefits seem to last two years,【C19】______hes just one case. The treatment also cant replace cells that have been【C20】______destroyed.

【C1】

A．common

B．ambiguous

C．rare

D．simple

点击查看答案

第4题

Telephone, television, radio and the Internet help people communicate with each other. Bec

ause of these devices, ideas and news of events spread quickly all over the world. For example, within seconds, people can know the results of an election in another country . An international football match comes into the homes of everyone with a television set. News of a disaster, such as a flood, can bring help from distant countries. With in hours, help is on the way. This is because modern technology information travels fast.

How has this speed of communication changed the world？ To many people, the world has become smaller. Of course, this does not mean that the world is actually physically smaller. It means that the world seems smaller. Two hundred years ago, communication between the continents took a long time. All news was carried on ships that took weeks or even months to cross the oceans. In the seventeenth and eighteenth centuries, it took six weeks for news from Europe to reach the Americas. This time difference influenced people’s actions. For example, a few battles in the war of 1812 between England and the United States could have been avoided. A peace agreement had already been signed. Peace was made in England, but the news of peace took six weeks to reach America. During these six weeks, the large and serious Battle of New Orleans was fought. Many people lost their lives after a peace treaty had been signed. They would not have died if news had come in time. In the past, communication took much more time than it does now. There was a good reason why the world seemed so much larger than it does today.

News spreads fast because of ______.

A.modern transportation

B.new technology

C.the changes of the world

D.a peace agreement

According to this passage, ______is very important to people in a disaster area.A.fast communication

B.modern technology

C.the news

D.new ideas

Which of the following statements is TRUE based on the text？A.The world now seems smaller because of faster communication.

B.The world is actually smaller today.

C.The world is changing in size.

D.The distant between England and America has changed since the War of 1812

Two hundred years ago, news between the continents was carried ______.A.by telephone

B.by land

C.by air

D.by sea

The New Orleans Battle could have been avoided if the peace agreement had been signed ______.A.by both sides

B.in time

C.in America

D.in England

请帮忙给出每个问题的正确答案和分析，谢谢！

点击查看答案

第5题

根据内容回答下列各题.Not long ago, there lived in Auckland a working family who dreamed ab

根据内容回答下列各题.

Not long ago, there lived in Auckland a working family who dreamed about a house of their own. Anyone then could read in the newspapers about the building companies who offered to put people into a new house 51 only a $1,000 deposit. Of course, the remainder had to be paid off with interest over a period of twenty years or so.

The worker and his wife hopefully went to one of these companies 52 this wonderful offer. And the man in the office said．“Yes, sure. You bring along $1,000 and we can 53 you with a new house.” So the worker and his wife had to work hard and in twelve months’ time they returned to the building man with $1,000. But the man in the office said, “Look, I’m sorry, 54 we’ll need $1,500 now. Costs have gone up since we saw you last, you know.”

The couple thought it over and decided it would not take very long to save the extra $500 if they worked hard. In six moths they worked 55 overtime and saved the $500 in spite of the high rent they had to pay for their flat. Back to the building man they 56 with their $1,500. But to their surprise he 57 the deposit was now $3,000. Now somewhat wiser, the worker said, “And the next time, I dare say we’ll find the deposit rising once more. How have we 58 save the extra $1,500？” “Well”, said the man, “I think we can stabilize the situation for about twelve months. By the time you come with $3,000, we will have had the house 59 for you.

The couple left, sad at heart as they saw their dream house 60 . By the time they had saved the extra $1.500, no doubt the deposit would have become still higher, maybe $5,000, then $10,000 and then…!

51.

A.for

B.with

C.on

D.to

点击查看答案

第6题

？？？？？？？？D？Many people thought babies were not able to learn things until they were five or

？？？？？？？？D

？Many people thought babies were not able to learn things until they were five or six month sold. But doctors now say babies begin learning on their first day of life. A baby will smile if his or her mother does something the ？baby likes. A baby learns to get the best care by smiling top lease her mother or other care givers. This is when babies learn to connect and “talk” with other people.

？Languages kills are believed to develop best in the first three years when the place is rich with sounds and sights. Scientists say children should hear the speech and language of other people again and again. The first signs of communication(交际) happen during the first few days of life, when a baby learns that crying will bring food and attention.

Research shows that most children recognize the general sounds of their native language by six months of age. By that time, a baby usually begins to make sounds. By the end of their year, most children are able to say a few simple words, although they may not understand the meaning of the words. By 18 months of age, most children can say between eight and ten words. By two years of age, most children are able to make simple sentences. By ages three, four and five, the number of words a child can understand quickly increases. It is at these ages that children begin to understand the rules of language.

When do babies begin to learn according to doctors？？？？？

？？？？A.Right after they are born

B.Not until they are five months old

C.When they are six months old

D.As soon as they are one year old

Babies will smile when .

A.they are wet or hungry

B.they want to get the best care

C.they want to talk to others

D.they learn sounds and words

What do most children begin to do from age three or older？A.Make sounds

B.Make simple sentences

C.Say a few words

D.Understand language rules

What would be the best title for the text？A.The Language of Babies

B.When Do Babies Learn to Talk

C.The Roles of Cry and Smile

D.How Babies Understand Words

请帮忙给出每个问题的正确答案和分析，谢谢！

点击查看答案

第7题

Introduction and client backgroundYou are an audit senior in Staple and Co and you are com

Introduction and client background

You are an audit senior in Staple and Co and you are commencing the planning of the audit of Smoothbrush Paints Co for the year ending 31 August 2010.

Smoothbrush Paints Co is a paint manufacturer and has been trading for over 50 years, it operates from one central site, which includes the production facility, warehouse and administration ffices.

Smoothbrush sells all of its goods to large home improvement stores, with 60% being to one large chain store Homewares. The company has a one year contract to be the sole supplier of paint to Homewares. It secured the contract through signifi cantly reducing prices and offering a four-month credit period, the company’s normal credit period is one month.

Goods in/purchases

In recent years, Smoothbrush has reduced the level of goods directly manufactured and instead started to import paint from South Asia. Approximately 60% is imported and 40% manufactured. Within the production facility is a large amount of old plant and equipment that is now redundant and has minimal scrap value. Purchase orders for overseas paint are made six months in advance and goods can be in transit for up to two months. Smoothbrush accounts for the inventory when it receives the goods.

To avoid the disruption of a year end inventory count, Smoothbrush has this year introduced a continuous/perpetual inventory counting system. The warehouse has been divided into 12 areas and these are each to be counted once over the year. The counting team includes a member of the internal audit department and a warehouse staff member. The following procedures have been adopted;

1. The team prints the inventory quantities and descriptions from the system and these records are then compared to the inventory physically present.

2. Any discrepancies in relation to quantities are noted on the inventory sheets, including any items not listed on the sheets but present in the warehouse area.

3. Any damaged or old items are noted and they are removed from the inventory sheets.

4. The sheets are then passed to the fi nance department for adjustments to be made to the records when the count has fi nished.

5. During the counts there will continue to be inventory movements with goods arriving and leaving the warehouse.

At the year end it is proposed that the inventory will be based on the underlying records. Traditionally Smoothbrush has maintained an inventory provision based on 1% of the inventory value, but management feels that as inventory is being reviewed more regularly it no longer needs this provision.

Finance Director

In May 2010 Smoothbrush had a dispute with its fi nance director (FD) and he immediately left the company. The company has temporarily asked the fi nancial controller to take over the role while they recruit a permanent replacement. The old FD has notifi ed Smoothbrush that he intends to sue for unfair dismissal. The company is not proposing to make any provision or disclosures for this, as they are confi dent the claim has no merit.

Required:

(a) Identify and explain the audit risks identifi ed at the planning stage of the audit of Smoothbrush Paints Co. (10 marks)

(b) Discuss the importance of assessing risks at the planning stage of an audit. (4 marks)

(c) List and explain suitable controls that should operate over the continuous/perpetual inventory counting system, to ensure the completeness and accuracy of the existing inventory records at Smoothbrush Paints Co. (10 marks)

(d) Describe THREE substantive procedures the auditor of Smoothbrush Paints Co should perform. at the year end in confi rming each of the following:

(i) The valuation of inventory; (3 marks)

(ii) The completeness of provisions or contingent liabilities. (3 marks)

点击查看答案

第8题

听力原文：Although the practice of the old Roman religion disappeared many centuries ago, s

听力原文： Although the practice of the old Roman religion disappeared many centuries ago, some traces of the Roman gods are still present in our daily vocabulary. The names of the Roman sun god, Sol, and the moon goddess, Luna, are used frequently in our language.

The word solar describes anything pertaining to the sun, and lunar anything pertaining to the moon. For example, the sun and the planets circling it are called the solar system. The period of time in which the earth circles the sun once is a solar year. The moon takes one lunar month to circle the earth. A lunar year of twelve lunar months is eleven days shorter than a solar year.

In some cases our language shows how these heavenly bodies affect us directly. A room or place for sunbathing is often called a solarium. We get our word parasol from the Italian word meaning "a guard against the sun". For many centuries it was believed that the moon affected people who were mentally ill. For this reason people who were mentally ill were often referred to as lunatics.

(30)

A．Planets.

B．The moon.

C．The sun.

D．Gods.

点击查看答案

第9题

The discovery of the Antarctic not only proved one of the most interesting of all geograph

ical adventures, but created what might be called "the heroic age of Antarctic exploration". By their tremendous heroism, men such as Shakleton, Scott, and Amundsen caused a new continent to emerge from the shadows, and yet that heroic age, little more than a century old, is already passing. Modern science and inventions are revolutionizing the endurance, future journeys into these icy wastes will probably depend on motor vehicles equipped with caterpillar traction rather than on the dogs that earlier discoverers found so invaluable and hardly comparable.

Few realize that this Antarctic continent is almost equal in size to South America, and enormous field of work awaits geographers and prospectors. The coasts of this continent remain to be accurately charted, and the mapping of the whole of the interior presents a formidable task to the cartographers who undertake the work. Once their labors are completed, it will be possible to prospect the vast natural resources which scientists believe will furnish one of the largest treasure hoards of metals and minerals the world has yet known, and almost inexhaustible sources of copper, coal, uranium, and many other ores will become available to man. Such discoveries will usher in an era of practical exploitation of the Antarctic wastes.

The polar darkness which hides this continent for the six winter months will be defeated by huge batteries of light which make possible the establishing of air-fields for the future inter- continental air services by making these areas as light as day. Present flying routes will be completely changed, for the Antarctic refueling bases will make flights from Australia to South America comparatively easy over the 5,000 miles journey.

The climate is not likely to offer an insuperable problem, for the explorer Admiral Byrd has shown that the climate is possible even for men completely untrained for expeditions into those frozen wastes. Some of his parties were men who had never seen snow before, and yet he records that they survived the rigors of the Antarctic climate comfortably, so that, provided that the appropriate installations are made, we may assume that human beings from all countries could live there safely. Byrd even affirms that it is probably the most healthy climate in the world, for the intense cold of thousands of years has sterilized this continent, and rendered it absolutely germfree, with the consequences that ordinary and extraordinary sickness and diseases from which man suffers in other zones with different climates are here utterly unknown. There exist no problems of conservation and preservation of food supplies, for the latter keep indefinitely without any signs of deterioration; it may even be that later generations will come to regard the Antarctic as the natural storehouse for the whole world.

Plans are already on foot to set up permanent bases on the shores of this continent, and what so few years ago was regarded as a "dead continent" now promises to be a most active center of human life and endeavor.

When did man begin to explore the Antarctic？ ______

A．About 100 years ago.

B．In 20th century.

C．At the beginning of the 19th century.

D．In 1798.

点击查看答案

第10题

The strange close understanding between twins is a familiar enough phenomenon. Often they

seem to understand each other and share each other' s emotions to such an extent that one suspects some kinds of thought communication.

What is not so widely known is that this special relationship often acts as brake on twins' intellectual development. As they are partly isolated in their own private world, twins communicate less with adults than do other children. The verbal ability of a four-year-old twin is typically six months behind that of a non-twin. The problem can be particularly severe in a deprived home, a one-parent family for example, where there is little stimulation for children anyway.

Such children, while capable of mutual comprehension in a private language, often remain in comprehensible to outsiders and thus at a severe educational disadvantage. The only solution to the problem, cruel though it may seem, is to separate the twins thus forcing them to acquire ordinary speech helped and guided by sympathetic parents and teachers.

Many people don' t know that ______.

A．twins understand each other very well

B．twins are slow to learn to talk

C．twins are unlikely to do less well at school than other children

D．there exists more communication between twins

点击查看答案

第11题

Jungle Co is a very successful multinational retail company. It has been selling a large r

ange of household and electronic goods for some years. One year ago, it began using new suppliers from the country of Slabak, where labour is very cheap, for many of its household goods. In 20X4, Jungle Co also became a major provider of ‘cloud computing’ services, investing heavily in cloud technology. These services provide customers with a way of storing and accessing data and programs over the internet rather than on their computers’ hard drives.

All Jungle Co customers have the option to sign up for the company’s ‘Gold’ membership service, which provides next day delivery on all orders, in return for an annual service fee of $40. In September 20X5, Jungle Co formed its own logistics company and took over the delivery of all of its parcels, instead of using the services of international delivery companies.

Over the last year, there has been worldwide growth in the electronic goods market of 20%. Average growth rates and gross profit margins for cloud computing service providers have been 50% and 80% respectively in the last year. Jungle Co’s prices have remained stable year on year for all sectors of its business, with price competitiveness being crucial to its continuing success as the leading global electronic retailer.

The following information is available for Jungle Co for the last two financial years:

Jungle Co is a very successful multinational retai

3. Administration expenses

Included in these costs are the costs of running the customer service department ($860,000 in 20X5; $1,900,000 in 20X6.) This department deals with customer complaints.

4. Non-financial data

Jungle Co is a very successful multinational retai