国际内部审计师(CIA考试)
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: Wha
题目
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.
相似问题和答案
第1题：
听力原文：M: No doubt you have already heard of the passing of Mr. Johnson.
W: Yes. services will be held for him tomorrow at St. Luke's church.
Q: What is known about Mr. Johnson?
(18)
A．He has just been dead.
B．He went home after church.
C．He has not felt well lately.
D．He will attend church tomorrow.
解析：据理判断题。对话中男士认为女士已经知道Johnson先生去世的消息了，女士表示知道，并且葬礼(services)将于明天在St. Luke's教堂举行，可知Johnson先生过世了。故答案为A。
第2题：
Dialogue Three
George: Did you hear about the robbery?
Johnny: No, I didn&39;t hear about it.
George: A man tried to rob the bank next to our building this morning.
Johnny: __8__
George: Yes, he tried to rob the bank at gunpoint.
Johnny: __9__
George: Oh, everyone in the bank is OK.
Johnny: That&39;s good to hear.
George: He did get away, though.
Johnny: That is horrible.
George: __10__
Johnny: I&39;m sure they&39;ll catch him eventually.
A. Did anyone get hurt?
B. Thank the lucky stars.
C. Are you serious?
D. The cops don&39;t know who the guy is.
8 ______
9______
10______
请帮忙给出每个问题的正确答案和分析，谢谢！
C
问题 2 答案解析：A
问题 3 答案解析：D
对话3 乔治：你听说抢劫案了么? 约翰尼：没，没听说呢。 乔治：今天早上一个男的试图抢劫我们这栋建筑旁边的银行。 约翰尼：当真吗? 乔治：恩，他试图拿着枪抢银行。 约翰尼：有人受伤了吗? 乔治：呃，银行的人都没事。 约翰尼：那就好。 乔治：然而他设法逃脱了。 约翰尼：太恐怖了。 乔治：警察不知道那个男的是谁。 约翰尼：我相信警察最终会抓到他的。
第3题：
186. Do you sometimes argue about what seems to you to be simple fact? Do you argue whether it’s cold outdoors or whether the car in front of you is going faster than the speed limit? If you get into such arguments, try to think about the story about the six blind men and the elephant. The first blind man who felt the elephant’s trunk said it was like a snake. The second who felt the elephant’s side said it was like a wall, while the third said it was like a spear as he touched the animal’s tusk. The fourth, who had hold of the elephant’s tail insisted that it was like a rope. The fifth man said it looked like a tree as he put his arms around one of the elephant’s legs. The sixth, who was tall and got hold of the elephant’s ears, said it was like a huge fan. Each man’s idea of the animal came from his own experience. So if someone disagrees with you about a “simple fact”, it’s often because his experience in the matter is different from yours. To see how hard it is for even one person to make up his mind about a “simple fact”, try this simple experiment. Get three large bowls. Put ice water in one. Put hot water in the second. Put lukewarm water in the third. Now put your left hand in the ice water. Put your right hand in the hot water. After thirty seconds, put both hands in the lukewarm water. Your right hand will tell you the water is cold. You left hand will tell you it’s hot! [共5题]
(1) What makes people think about simple facts differently?
(A) The fact that simple facts differ from one another.
(B) The fact that people have different experience in the same simple fact.
(C) The fact that people often disagree with on another.
(D) The fact that it’s hard to make up one’s mind about simple facts.
(2) Which of the following temperature is the closest to the meaning of the word “lukewarm” in the last paragraph?
(A) Above 0℃. (B) Above 40℃. (C) Above 20℃. (D) Below 0℃.
(3) The writer’s advice is ________.
(A) we should never think about simple facts
(B) we should never judge something with a one-sided view
(C) we should not agree about simple facts
(D) we must learn from the six blind men
(4) After reading the last paragraph, we may think of ________.
(A) Newton’s law
(B) Crallilao’s theory of falling objects
(C) Einstein’s theory of relativity
(D) Marx’s On Capital
(5) The main idea of this passage is ________.
(A) people often judge something according to his own experience
(B) people often agree about simple facts
(C) it’s hard for a person to make up his mind about a simple fact
(D) don’t care too much about simple facts
正确答案：B C B C A
第4题：
听力原文：M: I don't know why the man there said he couldn't pay my cheque.
W: Let me see. Yes. You draw your cheque in lead-pencil. It is not recognized in the bank. You should draw it in ink.
Q: What is the woman's suggestion?
(16)
A．Returning the cheque.
B．Drawing the cheque in ink.
C．Drawing the cheque in lead-pencil.
D．Going to the paying bank.
解析：男士对他的薪金支票不能兑现感到不解，女士发现他是用铅笔开的支票，所以女士建议男士"draw it in ink"。
第5题：
听力原文：M: What will happen if a draft is not presented for payment when due?
W: If this is the case, all the signatories on the bill will be discharged except the acceptor.
Q: What are the two people mainly talking about?
(18)
A．How to present the bill for payment.
B．The presentation of bills for payment.
C．The solution to the injured drawer.
D．The payment of the cheque.
解析：对话谈论的是汇票到期未付款的问题，女士的回答是，除了汇票承兑人，其他所有背书人都没有责任。因此他们在讨论汇票的偿还问题。
第6题：
听力原文：W: Hello, Ultimate Computers. May I help you?
M: Yes, this is Jack Kordell from Hunter's Office Supplies. May I speak to Elaine Strong, please?
W: (22)I'm sorry, but she's not in right now.
M: Okay, do you know when she'll be back?
W: Uh, yes, she should be here later on this afternoon maybe about 4: 30. May I take a message?
M: Yes. Ms. Strong sent me a brochure detailing your newest line of laptop computers with a description of other software products, (23)but there wasn't any information about after-sales service.
W: Oh, I'm sorry. Would you like me to fax that to you?
M: Yes, but our fax is being repaired at the moment, and it won't be working until around 2: 30. Hum... could you try sending that information around 3: 30? (24)That should give me time to look over the material before I call Ms. Strong, say, around 5: 00. W: Sure. Could I have your name, telephone number, and fax number, please?
M: Yes. (25)Jack Kordell and the phone number is 560-1287. And the fax number is 560-1288.
W: Okay. Jack Kordell. Is your name spelled C-O-R-D-E-L?
M: No. It's Kordell with a "K" and two "l"s. K-O-R-D-E-L~L.
W: All right, Mr. Kordell. And your phone number is 560-1287,and the fax number is 560-1288. Is that correct?
M: Yes it is.
W: All right. I'll be sure to send you the fax this afternoon.
M: Okay, bye.
(23)
A．She's in a meeting.
B．She's out of the office.
C．She's talking with another customer.
D．She's avoiding the caller.
解析：对话中，男士打电话找Elaine Strong，但女士说她现在不在(办公室)，故本题答案为B。
第7题：
Mr. Cody: I was very sorry to hear about your father's illness, please give my regards to him.
Ms. Cobb: Thank you. __________
A． He would be happy to meet you.
B． He had a very bad cold.
C． I'll talk to him.
D． I appreciate your concern.
Cody要Cobb转达他对她父亲的问候，Cobb对此表示感谢，选项D(感谢您的关心)符合题意，为正确答案。
第8题：
听力原文：M: Did you buy a birthday present for your sister, Susan?
W: Not yet, but I've been thinking about getting her a tape. She is fond of classical music.
Q: Which tape would Susan like best?
(13)
A．The Best of Jazz.
B．Classical Favorites.
C．Christmas Carols.
D．Rock Music Collection.
解析：事实细节题。对话中男士问女士是否为妹妹买了生日礼物? 女士回答：还没有，但是她一直想给妹妹买盒磁带，因为妹妹喜欢古典音乐(She is fond of classical music)。可知答案为B。
第9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.
解析：对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank's internal control system", 可知答案为C选项。
第10题：
听力原文：The encashing bank forwards the cheque to the drawer's bank for payment and reimbursement.
(5)
A．The paying bank sends the check to the remitting bank for repayment.
B．The remitting bank sends the check to the paying bank for repayment.
C．The collecting bank sends the check to the remitting bank for repayment.
D．The remitting bank sends the check to the collecting bank for repayment.
解析：单句意思为“兑现银行开出支票给出票人银行以获得偿款。”兑现银行指的就是付款银行，而出票银行指的是托收银行。