鹿煤录脢陆冒脠脷International_Finance_Test_Bank_03

INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Introduction to the StandardsInternal auditing is conducted in diverse legal and cultural environments; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity.The purpose of the Standards is to:1. Guide adherence with the mandatory elements of the International ProfessionalPractices Framework.2. Provide a framework for performing and promoting a broad range of value-addedinternal auditing services.3. Establish the basis for the evaluation of internal audit performance.4. Foster improved organizational processes and operations.The Standards are a set of principles-based, mandatory requirements consisting of: ∙Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable atorganizational and individual levels.∙Interpretations clarifying terms or concepts within the Standards.The Standards, together with the Code of Ethics, encompass all mandatory elements of the International Professional Practices Framework; therefore, conformance with the Code of Ethics and the Standards demonstrates conformance with all mandatory elements of the International Professional Practices Framework.The Standards employ terms as defined specifically in the Glossary. To understand and apply the Standards correctly, it is necessary to consider the specific meanings from the Glossary. Furthermore, the Standards use the word “must” to spec ify an unconditional requirement and the word “should” where conformance is expected unless, when applying professional judgment, circumstances justify deviation.The Standards comprise two main categories: Attribute and Performance Standards. Attribute Standards address the attributes of organizations and individuals performing internal auditing. Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of these services can be measured. Attribute and Performance Standards apply to all internal audit services.Implementation Standards expand upon the Attribute and Performance Standards by providing the requirements applicable to assurance (.A) or consulting (.C) services.Revised: October 2016 Page 1 of 25Assurance services inv olve the internal auditor’s objective assessment of evidence to provide opinions or conclusions regarding an entity, operation, function, process, system, or other subject matters. The nature and scope of an assurance engagement are determined by the internal auditor. Generally, three parties are participants in assurance services: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter — the process owner, (2) the person or group making the assessment — the internal auditor, and (3) the person or group using the assessment — the user.Consulting services are advisory in nature and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties: (1) the person or group offering the advice — the internal auditor, and (2) the person or group seeking and receiving the advice — the engagement client. When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.The Standards apply to individual internal auditors and the internal audit activity. All internal auditors are accountable for conforming with the standards related to individual objectivity, proficiency, and due professional care and the standards relevant to the performance of their job responsibilities. Chief audit executives are additionally accountable for the internal audit activity’s overall conformance with the Standards.If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.If the Standards are used in conjunction with requirements issued by other authoritative bodies, internal audit communications may also cite the use of other requirements, as appropriate. In such a case, if the internal audit activity indicates conformance with the Standards and inconsistencies exist between the Standards and other requirements, internal auditors and the internal audit activity must conform with the Standards and may conform with the other requirements if such requirements are more restrictive.The review and development of the Standards is an ongoing process. The International Internal Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft process. All exposure drafts are posted on The IIA’s website as well as being distributed to all IIA institutes.Suggestions and comments regarding the Standards can be sent to:The Institute of Internal AuditorsStandards and Guidance1035 Greenwood Blvd, Suite 401Lake Mary, FL 32746 USAE-mail: guidance@ Web: ***INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS)Attribute Standards1000 – Purpose, Authority, and ResponsibilityThe purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing). The chief audit executive must periodically review the internal audit charter and present it to senior management and the board for approval.Interpretation:The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board;authorizes access to records, personnel, and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities. Final approval of the internal audit charter resides with the board.1000.A1 – The nature of assurance services provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of these assurances must also be defined in the internal audit charter.1000.C1 – The nature of consulting services must be defined in the internal audit charter. 1010 – Recognizing Mandatory Guidance in the Internal Audit CharterThe mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework with senior management and the board.1100 – Independence and ObjectivityThe internal audit activity must be independent, and internal auditors must be objective in performing their work.Interpretation:Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board.This can be achieved through a dual-reporting relationship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made. Objectivity requires that internal auditors do not subordinate their judgment on audit matters to others. Threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.1110 – Organizational IndependenceThe chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.Interpretation:Organizational independence is effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board: ∙Approving the internal audit charter.∙Approving the risk-based internal audit plan.∙Approving the internal audit budget and resource plan.∙Receiving communications from the chief audit executive on the internal audit activity’s performance relative to its plan and other matters.∙Approving decisions regarding the appointment and removal of the chief audit executive.∙Approving the remuneration of the chief audit executive.∙Making appropriate inquiries of management and the chief audit executive to determine whether there are inappropriate scope or resource limitations.1110.A1 – The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results. The chief audit executive must disclose such interference to the board and discuss the implications.1111 – Direct Interaction with the BoardThe chief audit executive must communicate and interact directly with the board.1112 – Chief Audit Executive Roles Beyond Internal AuditingWhere the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity.Interpretation:The chief audit executive may be asked to take on additional roles and responsibilities outside of internal auditing, such as responsibility for compliance or risk management activities. These roles and responsibilities may impair, or appear to impair, the organizational independence of theinternal audit activity or the individual objectivity of the internal auditor. Safeguards are those oversight activities, often undertaken by the board, to address these potential impairments, and may include such activities as periodically evaluating reporting lines and responsibilities and developing alternative processes to obtain assurance related to the areas of additional responsibility.1120 – Individual ObjectivityInternal auditors must have an impartial, unbiased attitude and avoid any conflict of interest. Interpretation:Conflict of interest is a situation in which an internal auditor, who is in a position of trust, has a competing professional or personal interest. Such competing interests can make it difficult to fulfill his or her duties impartially. A conflict of interest exists even if no unethical or improper act results.A conflict of interest can create an appearance of impropriety that can undermine confidence in the internal auditor, the internal audit activity, and the profession. A conflict of interest could impair an individual's ability to perform his or her duties and responsibilities objectively.1130 – Impairment to Independence or ObjectivityIf independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties. The nature of the disclosure will depend upon the impairment. Interpretation:Impairment to organizational independence and individual objectivity may include, but is not limited to, personal conflict of interest, scope limitations, restrictions on access to records, personnel, and properties, and resource limitations, such as funding.The determination of appropriate parties to which the details of an impairment to independence or objectivity must be disclosed is dependent upon the expectations of the internal audit activity’s and the chief audit executive’s responsibilities to senior management and the board as described in the internal audit charter, as well as the nature of the impairment.1130.A1 – Internal auditors must refrain from assessing specific operations for which they were previously responsible. Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for which the internal auditor had responsibility within the previous year.1130.A2 – Assurance engagements for functions over which the chief audit executive has responsibility must be overseen by a party outside the internal audit activity.1130.A3 –The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.1130.C1– Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.1130.C2–If internal auditors have potential impairments to independence or objectivity relating to proposed consulting services, disclosure must be made to the engagement client prior to accepting the engagement.1200 – Proficiency and Due Professional CareEngagements must be performed with proficiency and due professional care.1210 – ProficiencyInternal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.Interpretation:Proficiency is a collective term that refers to the knowledge, skills, and other competencies required of internal auditors to effectively carry out their professional responsibilities. It encompasses consideration of current activities, trends, and emerging issues, to enable relevant advice and recommendations. Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications, such as the Certified Internal Auditor designation and other designations offered by The Institute of Internal Auditors and other appropriate professional organizations.1210.A1–The chief audit executive must obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1210.A2 –Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization, but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.1210.A3–Internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. However, not all internal auditors are expected to have the expertise of an internal auditor whose primary responsibility is information technology auditing.1210.C1 –The chief audit executive must decline the consulting engagement or obtain competent advice and assistance if the internal auditors lack the knowledge, skills, or other competencies needed to perform all or part of the engagement.1220 – Due Professional CareInternal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor. Due professional care does not imply infallibility.1220.A1– Internal auditors must exercise due professional care by considering the: ∙Extent of work needed to achieve the engagement’s objectives.∙Relative complexity, materiality, or significance of matters to which assurance procedures are applied.∙Adequacy and effectiveness of governance, risk management, and control processes.∙Probability of significant errors, fraud, or noncompliance.∙Cost of assurance in relation to potential benefits.1220.A2–In exercising due professional care internal auditors must consider the use of technology-based audit and other data analysis techniques.1220.A3– Internal auditors must be alert to the significant risks that might affect objectives, operations, or resources. However, assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be identified.1220.C1–Internal auditors must exercise due professional care during a consulting engagement by considering the:∙Needs and expectations of clients, including the nature, timing, and communication of engagement results.∙Relative complexity and extent of work needed to achieve the engagement’s objectives.∙Cost of the consulting engagement in relation to potential benefits.1230 – Continuing Professional DevelopmentInternal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.1300 – Quality Assurance and Improvement ProgramThe chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.Interpretation:A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity’s conformance with the Standards and an evaluation of whether internal auditors apply the Code of Ethics. The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement. The chief audit executive should encourage board oversight in the quality assurance and improvement program.1310 – Requirements of the Quality Assurance and Improvement ProgramThe quality assurance and improvement program must include both internal and external assessments.1311 – Internal AssessmentsInternal assessments must include:∙Ongoing monitoring of the performance of the internal audit activity.∙Periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.Interpretation:Ongoing monitoring is an integral part of the day-to-day supervision, review, and measurement of the internal audit activity. Ongoing monitoring is incorporated into the routine policies and practices used to manage the internal audit activity and uses processes, tools, and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.Periodic assessments are conducted to evaluate conformance with the Code of Ethics and the Standards.Sufficient knowledge of internal audit practices requires at least an understanding of all elements of the International Professional Practices Framework.1312 – External AssessmentsExternal assessments must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization. The chief audit executive must discuss with the board:∙The form and frequency of external assessment.∙The qualifications and independence of the external assessor or assessment team, including any potential conflict of interest.Interpretation:External assessments may be accomplished through a full external assessment, or a self-assessment with independent external validation. The external assessor must conclude as to conformance with the Code of Ethics and the Standards; the external assessment may also include operational or strategic comments.A qualified assessor or assessment team demonstrates competence in two areas: the professional practice of internal auditing and the external assessment process. Competence can be demonstrated through a mixture of experience and theoretical learning. Experience gained in organizations of similar size, complexity, sector or industry, and technical issues is more valuable than less relevant experience. In the case of an assessment team, not all members of the team need to have all the competencies; it is the team as a whole that is qualified. The chief audit executive uses professional judgment when assessing whether an assessor or assessment team demonstrates sufficient competence to be qualified.An independent assessor or assessment team means not having either an actual or a perceived conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs. The chief audit executive should encourage board oversight in the external assessment to reduce perceived or potential conflicts of interest.1320 – Reporting on the Quality Assurance and Improvement ProgramThe chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board. Disclosure should include: ∙The scope and frequency of both the internal and external assessments.∙The qualifications and independence of the assessor(s) or assessment team, including potential conflicts of interest.∙Conclusions of assessors.∙Corrective action plans.Interpretation:The form, content, and frequency of communicating the results of the quality assurance and improvement program is established through discussions with senior management and the board and considers the responsibilities of the internal audit activity and chief audit executive as contained in the internal audit charter. To demonstrate conformance with the Code of Ethics and the Standards, the results of external and periodic internal assessments are communicated upon completion of such assessments, and the results of ongoing monitoring are communicated at least annually. The results include the assessor’s or assessment team’s evaluation with respect to the degree of conformance.1321 –Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”Indicating that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing is appropriate only if supported by the results of the quality assurance and improvement program.Interpretation:The internal audit activity conforms with the Code of Ethics and the Standards when it achieves the outcomes described therein. The results of the quality assurance and improvement program include the results of both internal and external assessments. All internal audit activities will have the results of internal assessments. Internal audit activities in existence for at least five years will also have the results of external assessments.1322 – Disclosure of NonconformanceWhen nonconformance with the Code of Ethics or the Standards impacts the overall scope or operation of the internal audit activity, the chief audit executive must disclose the nonconformance and the impact to senior management and the board.Performance Standards2000 – Managing the Internal Audit ActivityThe chief audit executive must effectively manage the internal audit activity to ensure it adds value to the organization.Interpretation:The internal audit activity is effectively managed when:∙It achieves the purpose and responsibility included in the internal audit charter.∙It conforms with the Standards.∙Its individual members conform with the Code of Ethics and the Standards.∙It considers trends and emerging issues that could impact the organization.The internal audit activity adds value to the organization and its stakeholders when it considers strategies, objectives, and risks; strives to offer ways to enhance governance, risk management, and control processes; and objectively provides relevant assurance.2010 – PlanningThe chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization’s goals.Interpretation:To develop the risk-based plan, the chief audit executive consults with senior management and the board and obtains an understanding of the organization’s strategies, key business objectives, associated risks, and risk management processes. The chief audit executive must review and adjust the plan, as necessary, in response to changes in the organization’s business, risks, operations, programs, systems, and controls.2010.A1–The internal audit activity’s plan of engagements must be based on a documented risk assessment, undertaken at least annually. The input of senior management and the board must be considered in this process.2010.A2– The chief audit executive must identify and consider the expectations of senior management, the board, and other stakeholders for internal audit opinions and other conclusions.2010.C1–The chief audit executive should consider accepting proposed consulting engagements based on the engagement’s potential to improve management of risks, add value, and improve the organization’s operations. Accepted engagements must be included in the plan.2020 – Communication and ApprovalThe chief audit executive must communicate the internal audit activity’s plans and resource requirements, including significant interim changes, to senior management and the board for review and approval. The chief audit executive must also communicate the impact of resource limitations.2030 – Resource ManagementThe chief audit executive must ensure that internal audit resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.Interpretation:Appropriate refers to the mix of knowledge, skills, and other competencies needed to perform the plan. Sufficient refers to the quantity of resources needed to accomplish the plan. Resources are effectively deployed when they are used in a way that optimizes the achievement of the approved plan.2040 – Policies and ProceduresThe chief audit executive must establish policies and procedures to guide the internal audit activity.Interpretation:The form and content of policies and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work.2050 – Coordination and RelianceThe chief audit executive should share information, coordinate activities, and consider relying upon the work of other internal and external assurance and consulting service providers to ensure proper coverage and minimize duplication of efforts.Interpretation:In coordinating activities, the chief audit executive may rely on the work of other assurance and consulting service providers. A consistent process for the basis of reliance should be established, and the chief audit executive should consider the competency, objectivity, and due professional care of the assurance and consulting service providers. The chief audit executive should also have a clear understanding of the scope, objectives, and results of the work performed by other providers of assurance and consulting services. Where reliance is placed on the work of others, the chief audit executive is still accountable and responsible for ensuring adequate support for conclusions and opinions reached by the internal audit activity.2060 – Reporting to Senior Management and the BoardThe chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards. Reporting must also include。

液体样本游离胆固醇酶法测定试剂盒E1006描述：血浆总胆固醇包括2/3的胆固醇酯和1/3的游离胆固醇，是血脂的重要组分，二者与心脑血管疾病以及多种病理状态密切相关。

本试剂盒采用世界卫生组织(WHO)、美国FDA、中国《全国临床检验操作规程》推荐的总胆固醇和游离胆固醇检测方法，灵敏度高，检测范围20~5000 µmol/L。

可靠性和重复性俱佳。

原理：本试剂盒测定方法采用CHOD-PAP终点方法结合经典GPO Trinder酶学反应【1】,其原理为：(1) 胆固醇酯酶分解胆固醇酯为游离胆固醇。

(2) 胆固醇氧化酶将游离胆固醇氧化，产生过氧化氢。

(3) 在过氧化物酶催化下生色底物转化为苯醌亚胺，光密度值与胆固醇浓度成正比。

测定样本范围：血清、培养基组成：(1) R1试剂40 ml (2) R2试剂10 ml (3) 5 mmol/L胆固醇标准品0.5 ml储存条件：4ºC保存6个月有效所需设备：721、722型可见光分光光度计、酶标仪、生化分析仪。

最佳工作波长550-555nm，如仪器无此波长建议优先选用570 nm，次选530、490nm。

常规比色杯即可。

操作步骤：一、工作溶液配制: 按4:1比例，取4 ml试剂R1与1 ml试剂R2混合即可，立即使用或4ºC保存<1天，变色弃去。

二、样本处理：培养基：取无酚红无血清细胞培养液，4ºC，10,000g离心5 min，取上清测定。

新鲜培养基4ºC存放不宜超过1小时，若暂时无法测定可70ºC加热10 min后冻存，测定前离心。

血液：新鲜血液4ºC，2000 g离心5 min得到血浆，非抗凝血4ºC放置2小时得到血清。

可4ºC 存放数天或−20 ºC半年。

如超过线性范围用生理盐水1:1~1:5稀释后测定。

三、标准品稀释：5 mM胆固醇标准品用无水乙醇倍比稀释为2500、1250、625、312.5、156、78、39 µmol/L。

ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Acmodation paper 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者。

Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。

Accrual basis 应计制；权责发生制Accrued interest 应计利息ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Acquisition 收购Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actual price 现货价Actual useful life 实际可用年期Actuary 精算师；保险统计专家ADB 亚洲开发银行(Asian Development Bank的英文缩写)ADR 美国存股证；美国预托收据；美国存托凭证(参见AmericanDepository Receipt栏目）ADS 美国存托股份(American Depository Share的英文缩写)Ad valorem 从价；按值Ad valorem stamp duty 从价印花税Adjudicator 审裁员Adjustable rate调息按揭mortgage (ARM)Admitted value 认可值Advance 垫款Affiliated pany 关联公司；联营公司After date 发票后，出票后After-hours dealing 收市后交易After-market 后市[股市] 指某只新发行股票在定价和配置后的交易市场。

qfii 合格境外机构投资者案例近年来，中国资本市场的开放程度不断提升，吸引了越来越多的外国机构投资者进入中国市场。

其中，qfii（Qualified Foreign Institutional Investor）合格境外机构投资者，作为一种重要的资本市场参与者，引起了广泛关注。

qfii合格境外机构投资者是指符合中国证监会规定的一系列条件和标准，获得中国资本市场合法参与资格的海外机构投资者。

他们享有投资中国股票、债券和其他金融工具的权利，为境外资本进入中国市场提供了便利。

qfii合格境外机构投资者案例中，我们可以看到不少成功的投资者，他们通过准确的投资策略和灵活的市场操作，取得了可观的收益。

首先，我们可以看到一家跨国投资机构在中国股市的成功案例。

该机构凭借其丰富的投资经验和深入研究中国市场的能力，在多个行业取得了显著的投资回报。

通过准确的价值评估和判断，他们在低估值的公司股票中进行投资，成功捕捉到了增长潜力巨大的机会。

其次，一些私募基金也展示了出色的投资能力。

他们通过选择具有较高成长性和稳定盈利的优质企业，取得了卓越的业绩。

同时，他们紧密跟踪宏观经济数据和市场动态，及时调整投资组合，降低了投资风险，实现了投资回报的最大化。

此外，一些知名投资银行也展现了他们在中国市场的实力。

他们凭借全球资源和专业的团队，在中国市场推出了一系列成功的投资产品，为投资者提供多元化的投资选择。

通过充分利用行业内部信息和独特的见解，他们能够帮助投资者获取相对稳定的收益。

总的来说，qfii合格境外机构投资者的案例证明了他们在中国资本市场的重要性和存在价值。

通过准确判断市场趋势、把握投资机会，并灵活运用投资工具和策略，他们能够在中国市场取得可观的投资回报。

同时，他们也为中国资本市场的发展和国际化进程做出了重要贡献。

总之，qfii合格境外机构投资者案例中的成功经验值得我们深入学习和借鉴。

在中国资本市场逐步开放的背景下，境外机构投资者的参与将对中国市场产生积极影响，推动中国资本市场更好地融入全球经济体系，实现共赢。

2025年全国大学英语CET四级考试复习试题及解答参考一、写作（15分）Part I Writing (30 points)Directions: For this part, you are allowed 30 minutes to write a short essay on the topic “The Impact of Artificial Intelligence on Daily Life.” You should start your essay with a brief introduction to the topic, then give specific examples to illustrate your point, and finally, provide a conclusion with your personal view. Your essay should be about 120 to 150 words but no less than 100 words.Writing Sample:The advent of artificial intelligence (AI) has revolutionized our daily lives in numerous ways. From smart homes to advanced medical diagnosis, AI has become an integral part of modern society.In smart homes, AI systems like voice assistants and smart security cameras enhance our convenience and safety. These systems learn from our habits and preferences, making our homes more comfortable and efficient. Moreover, in the healthcare sector, AI algorithms are being used to analyze medical images and identify potential diseases at an early stage, which can significantly improvepatient outcomes.However, the rise of AI also brings challenges. For example, job displacement is a major concern, as AI can perform certain tasks more efficiently than humans. Additionally, there are ethical questions about privacy, data security, and the potential misuse of AI technology.In conclusion, while AI has brought substantial benefits to our daily lives, we must also address its challenges to ensure a balanced and ethical integration of AI into our society.Writing Analysis:•Introduction: The essay starts with a clear introduction to the topic of AI and its impact on daily life, providing a broad perspective.•Body Paragraphs: The body of the essay presents two distinct impacts of AI:•The positive impact of AI in smart homes and healthcare.•The negative impacts of job displacement and ethical concerns.•Conclusion: The essay concludes with a balanced view, acknowledging both the benefits and challenges of AI, and emphasizing the need for ethical considerations.•Structure and Coherence: The essay has a clear structure and is well-organized, making the flow of ideas easy to follow.•Length: The essay meets the required word count, with 120 words, demonstrating the writer’s ability to convey the main points concisely.二、听力理解-短篇新闻（选择题，共7分）第一题News:In recent years, global attention has been drawn to the rapid development of electric vehicles (EVs). According to a recent report by the International Energy Agency (IEA), the number of electric vehicles on the roads worldwide reached 13 million in 2021, up from just 2 million in 2015. The report also indicates that by 2030, the number of electric vehicles is expected to surpass 145 million.Question 1:What has the number of electric vehicles on the roads reached as of 2021 according to the recent report by the IEA?A) 1 millionB) 13 millionC) 2 millionAnswer: BQuestion 2:How many years is it mentioned from 2015 to 2021 in the report?A) 5 yearsB) 6 yearsC) 7 yearsAnswer: BQuestion 3:What is the expected number of electric vehicles by 2030 according to the report?A) 13 millionB) 2 millionC) 145 millionAnswer: C第二题News Item 1:A new study reveals that the global use of electric scooters has increased significantly in recent years. These scooters are becoming a popular form of transportation in cities around the world. However, the study also highlights the environmental and safety concerns associated with the rapid growth in electric scooter usage.Cities are faced with the challenge of managing the increased demand for parking spaces, as well as the potential risks of accidents involving these scooters. Improved infrastructure and regulations are being considered to address these issues.Questions:1、What is the primary topic of the news item?A. The decline of traditional scootersB. The environmental impact of electric scootersC. The safety concerns of using electric scootersD. The rise in global use of electric scooters2、“These scooters are becoming a popular form of transportation in cities around the world.” Which of the following is true regarding the use of electric scooters?A. They are only popular in developed countries.B. They have no environmental impact.C. They are causing a decrease in car usage.D. They have become a common mode of transportation globally.3、“Improved infrastructure and regulations are being considered to address these issues.” What is the implied issue that needs to be addressed?A. The overuse of public transportation.B. The need for more parking spaces for cars.C. The decline in bicycle usage.D. The potential safety risks and management challenges posed by electric scooters.Answers:1.D2.D3.D三、听力理解-长对话（选择题，共8分）First QuestionConversationA: Hey, Sarah! Did you finish listening to the podcast this morning?B: Yeah, I did. It was quite fascinating. Have you checked the transcript on their webpage?A: Not yet. I plan to review what we heard today after work. By the way, I was thinking it would be nice to form a study circle this semester.B: That sounds like a good idea. Could you host a meeting this weekend?A: Sure, I can. I’ll prepare some questio ns for us to discuss, and you can bring in your notes. It’ll make our learning more productive.B: Great! Should we stick to the topics in the podcast or choose something else?A: Let’s talk about the topics in the podcast first. That way, it’ll help us understand the context better.B: Sounds perfect. I have a couple of questions for you. How long have you been listening to podcasts?A: Since about a year now. I find it’s a great way to learn English while doing something productive.B: I agree. What’s your favorite podcast?A: Hmm, I really like “The Economist Briefing.” It covers current events and history, which are topics I find interesting.B: Nice choice. I’m a fan of “TED Talks Daily.” It’s a bit different from “The Economist Briefing” but still educational.A: That’s true. We can switch up the topics as we like. What are youstudying?B: I’m majoring in international relations. The podcast really helps me get more insights into what I’m studying.A: That’s awesome. What about yo ur plans for the future?B: I hope to travel around Europe for my study abroad program next year, so I’m trying to learn more European languages. It would be a great opportunity to practice my English as well.A: That sounds exciting! This weekend, let’s m eet for an hour at my place, okay?B: Sure, that works for me.Q1. What is one reason Sarah likes listening to this podcast?a)To practice her English.b)To pass CET-4.c)To prepare for a trip.d)To learn her major subject.Answer: aQ2. How long has the speaker been listening to podcasts?a)One yearb)Two yearsc)Three yearsd)Half a yearAnswer: aQ3. Who does the speaker admire for choosing “TED Talks Daily”?a)Sarahb) A friendc) A professord)Another studentAnswer: aQ4. What will they do this weekend?a)Meet for an hour at the speaker’s place.b)Join a club activity.c)Go to a coffee shop.d)Attend a lecture on English.Answer: aQuestion 2:Why does Liu feel a bit nervous about the exam?A) He is preparing for it for too long.B) He hasn’t studied hard enough.C) His friends are also enrolled in CET-4 course classes.D) He needs to take a break soon.Answer: AQuestion 3:What advice does Amy give to Liu?A) Enroll in a CET-4 course class.B) Review the past papers.C) Study every day.D) Take a break.Answer: BQuestion 4:What can be inferred about Liu from the conversation?A) He is confident about the exam.B) He has been preparing for the exam for a long time.C) He is ready for the upcoming exam.D) He doesn’t like studying hard.Answer: B四、听力理解-听力篇章（选择题，共20分）第一题Directions: In this section, you will hear a passage. Listen carefully and answer the questions that follow.Passage:In today’s fast-paced digital world, it has become increasingly important for businesses to adopt technologies that improve their efficiency and customer satisfaction. The rise of artificial intelligence (AI) and machine learning (ML) has led to significant advancements in the field of business operations. Companies are now exploring various ways to integrate these technologies to enhance their processes.1、What aspect of business operations has seen significant advancements dueto AI and ML integration?A) Customer serviceB) LogisticsC) Financial managementD) A2、Why is the adoption of AI and ML technologies regarded as important for businesses?A) To reduce operational costsB) To improve customer satisfactionC) To increase operational efficiencyD) C3、Which of the following is NOT an example of how businesses can integrate AI and ML?A) Enhancing predictive analyticsB) Automating routine tasksC) Increasing manual data entryD) C第二题Passage 1The globalization of the economy has brought about significant changes in the world, and one area that has been heavily affected is the sports industry. In this essay, we will explore how globalization has impacted the sports industry,focusing on the growth of international sports events and the role of sports in global culture.1、Why is globalization having a profound impact on the sports industry?A) Because it allows sports to be practiced anywhere in the world.B) Because it has led to the growth of international sports events.C) Because it has changed the way people culture around the world.D) Because it has increased the salaries of professional athletes.2、Which of the following is not mentioned as a change brought about by globalization in the sports industry?A) The increase in cross-cultural interactions.B) The decline in local sports teams.C) The rise of regional sports leagues.D) The increase in global fan bases for various sports.3、What is the main argument made by the essay about the role of sports in global culture?A) Sports have a单一 focus on winning and losing.B) Sports help to foster national pride and identity.C) Sports have become a way for countries to cooperatively compete.D) Sports have lost their relevance due to increased commercialization.Answer Key:1、B2、BThird Question: Listening Comprehension - Listening PassagePassage:Welcome to our final research trip to India. We are in a small village in the state of Kerala, known for its rich cultural heritage and scenic beauty. The village, named Paravoor, has a population of approximately 15,000. Today, we focus on the local economy, which is largely dependent on farming, tourism, and small-scale industries. Currently, the village is facing several challenges, including water scarcity and lack of proper infrastructure. The government plans to implement a new irrigation project, which will provide a significant boost to the agricultural sector. In addition, the village is promoting eco-tourism to diversify its economic base. However, these initiatives require support and investment from both the government and the local community.1、Which of the following is NOT a challenge facing Paravoor Village?A、Water scarcityB、Lack of proper infrastructureC、Dependence on large-scale industriesD、C、2、What is the villagers’ plan to diversify their economic base?A、Developing new industriesB、Promoting eco-tourismC、Increasing agricultural production3、Which of the following is a potential benefit of the new irrigation project?A、It will help diversify the local economy.B、It will improve the infrastructure.C、It will provide water to the entire state.D、C、五、阅读理解-词汇理解（填空题，共5分）第一题Reading PassageAlice, receiving a ring, was extremely pleased. Her father promptly asked, “Have you made up your mind, my dear?” “Not quite,” said Alice ominously, stepping out of her ring. “But I will do so directly,” she declared.With a faint shiver of delight, the father experienced her civil but firm decision and then together they went to bet {?1?} her little servant girl a seventeen-pound horse. While they were thus occupied, the children saw their disagreement. The richest and keenest-uprisinguchepest, perfectly struck their fancy, and though their(Game) competitive position was, by no means, satisfactory, they had no objection to feel very sorry for the seller.1、civil A. 非常高兴的B. 礼貌的；文明的C. 无数的；无休止的D. 非常出色的2、competititive A. 竞争性的；竞赛的B. 嫉妒的；充满敌意的C. 令人厌恶的；讨厌的D. 无能的；不称职的3、keen A. 苦涩的；尖利的B. 明锐的；敏锐的C. 高兴的；愉快的D. 枯燥的；乏味的4、Ominous A. 不吉利的；不祥的B. 温和的；文雅的C. 欢快的；愉快的D. 兴奋的；激动的5、shiver A. 战栗；发抖B. 淡水C. 快速降雨D. 柔软的动物答案:1、B2、A3、B4、A5、A第二题Directions: Read the following text and complete the sentences below. There is one word or phrase missing in each sentence. Choose the most appropriate word or phrase from the options given below each sentence.Reading Passage:The rapid growth of technology has profoundly transformed our social fabric. From the emergence of the internet to the advent of smartphones, our daily interactions and work routines have been fundamentally altered. These technological advancements have not only facilitated instant communication but also expanded our access to information. However, this shift comes with its own set of challenges. For instance, while the internet provides a vast array of resources, it also exposes us to misinformation and the need for digital literacy is increasingly important. Moreover, the reliance on technology in the workplace has raised concerns about job security, as automation and artificial intelligence continue to evolve and change the nature of work.1、The word “fabric” (Line 1) most closely r elates to the following word: _[Options: a) fabric b) structure c) society d) clothing_]•1、c) society2、The phrase “emergence of the internet” (Line 3) can be replaced with which of the following: _[Options: a) the start of the internet b) the appearance of the internet c) the deployment of the internet d) the invention of the internet_]•2、b) the appearance of the internet3、The word “instant” (Line 4) is synonymous with: _[Options: a) immediate b) brief c) quick d) rapid_]•3、a) immediate4、The challenge mentioned in the passage regarding the internet is: _[Options: a) accessing information b) exposure to misinformation c) maintaining digital literacy d) balancing physical and digital interactions_]•4、b) exposure to misinformation5、The phrase “nature of work” (Line 7) refers to: _[Options: a) the quality of work b) the purpose of work c) the essence of work d) the value of work_]•5、c) the essence of work六、阅读理解-长篇阅读（选择题，共10分）第一题Reading Passage OneIt is widely accepted that education is of great importance to all people. However, there are many arguments on its necessity. While some people believe it is important to receive an education, others argue that education is not essential in one’s life.One of the main arguments for education is that it offers opportunities for personal development. With a good education, individuals can acquire the knowledge and skills needed to succeed in life. They can also improve theircritical thinking abilities and make informed decisions. Furthermore, an education can help individuals become more adaptable and flexible, enabling them to thrive in a changing world.Opponents of education argue that people can succeed without it. They cite examples of successful individuals who dropped out of school, such as Steve Jobs and比尔·盖茨. They believe that talent and opportunities can compensate for a lack of formal education.In the following passage, there are some statements about education. Choose the most suitable answer for each of the following questions.Questions 1-51、Which of the following is the main issue discussed in the reading passage?A. The benefits of educationB. The drawbacks of educationC. The importance of personal developmentD. The relationship between education and success2、What do the proponents of education believe about the role of education in personal development?A. Education hinders personal growth.B. Education does not contribute to skill acquisition.C. Education improves critical thinking and decision-making skills.D. Education makes individuals less adaptable.3、What is the main argument against education mentioned in the passage?A. Education limits personal development.B. Successful individuals can compensate for a lack of education.C. Education stifles creativity and innovation.D. Education takes away opportunities for self-betterment.4、Which of the following does the reading passage NOT mention as a reason for supporting education?A. Increased opportunities for employment.B. Enhanced critical thinking abilities.C. Improved adaptability and flexibility.D. Theernenment in international cooperation.5、What is the author’s attitude towards the debate on education?A. The author believes that education is unnecessary.B. The author supports the idea that education is essential for personal development.C. The author prefers talent and opportunities over education.D. The author is neutral on the issue of education.Answer Key:1、A2、C3、B4、D5、B第二题Passage:The concept of cloud computing has been discussed for decades, but it has only recently become a practical solution for businesses and individuals. Itall began with the idea of using the Internet as a transmission medium for data and applications. As technology advanced, the costs of storage and bandwidth became more affordable, making cloud computing a viable option. Today, cloud services range from simple file storage to complex application delivery, and they are accessible via web browsers or special software applications.The benefits of cloud computing are numerous. First, there is no need for costly hardware or maintenance. Cloud providers handle all the backend operations, ensuring that the service runs smoothly without requiring any intervention from users. Second, cloud services are highly scalable, meaning they can handle sudden increases in demand without additional investment. Third, cloud computing encourages collaboration and mobility, as users can access data and applications from anywhere with an internet connection. Finally, cloud services often come with robust security features, which are continuously updated, minimizing the risk of data breaches.However, cloud computing also comes with challenges. Security remains a significant concern, as data is stored remotely and vulnerable to cyberattacks. Additionally, there is the issue of data sovereignty, where data stored outside a country’s borders may be subject to the laws of that country. Furthermore, some companies may be hesitant to switch to cloud services due to the lack of control over their data, a common concern known as “control issues.”Questions:1、What is the main idea of the passage?a) The history of cloud computing.b) The benefits and challenges of cloud computing.c) The security concerns of cloud computing.d) The scalability of cloud computing.2、Why did cloud computing become practical recently?a) Because of the decreased costs of storage and bandwidth.b) Because of the widespread availability of the Internet.c) Because of the advancement in technology.d) Because of the decreasing demand for hardware.3、What are the benefits of cloud computing mentioned in the passage?a) No need for costly hardware, scalability, collaboration and mobility, and robust security features.b) High scalability, easy maintenance, and data sovereignty.c) Low costs, easy access, and increased data security.d) Remote access, data availability, and decreased bandwidth requirements.4、Which of the following is a challenge of cloud computing?a) The lack of mobility.b) The high costs of hardware.c) The security risks associated with remote data storage.d) The limited availability of web browsers.5、What is the common concern known as “control issues” mentioned in the passage?a) Users have no control over their data.b) Users have control over their data, but it is stored remotely.c) Data stored outside a country’s borders may be subject to the laws of that country.d) Users can choose to control their data through special software applications.Answers:1、b) The benefits and challenges of cloud computing.2、a) Because of the decreased costs of storage and bandwidth.3、a) No need for costly hardware, scalability, collaboration and mobility, and robust security features.4、c) The security risks associated with remote data storage.5、a) Users have no control over their data.七、阅读理解-仔细阅读（选择题，共20分）First Reading Comprehension Part AReading PassageThe following is a passage about the importance of exercise for mental health and productivity. This passage is followed by some questions to which the answers can be found in the passage.In today’s fast-paced world, stress has become an integral part of our lives. It’s essential to find ways to manage and reduce stress to maintain both our mental and physical health. One effective way to combat stress is through regularexercise. Research has consistently shown that physical activity can have a profound impact on our mental well-being and productivity.1.Physical activity has been found to:A) improve mental healthB) enhance productivityC) both improve mental health and enhance productivityD) have no effect on mental health2.The passage primarily discusses:A) the negative impact of stress on mental healthB) the benefits of exercise in reducing stressC) the effectiveness of various stress management techniquesD) the effects of different types of stress on the body3.It is mentioned that physical activity can have a “profound impact” on our:A) attention spanB) moodC) ability to sleepD) All of the above4.The word “integral” in the first paragraph most closely means:A) essentialB) foundationC) simpleD) occasional5.According to the passage, what is one effective way to combat stress?A) Avoiding situations that cause stressB) Seeking professional helpC) Regular physical activityD) Meditating for a few minutes dailyOptions:1、C2、B3、D4、A5、C第二题阅读下面的文章，然后回答问题。

打造国际职业发展通过CITP获得国际贸易专业人士资格认证国际贸易专业人士资格认证（CITP）是一个帮助职业人士在国际贸易领域取得专业资格的认证机构。

通过CITP认证，个人可以证明自己具备全面的国际贸易知识和技能，进而提升在国际职业发展中的竞争力。

本文将探讨如何通过CITP认证来打造国际职业发展。

一、CITP认证的意义与价值CITP认证是由国际商会（ICC）国际商业贸易委员会授权的，被广泛认可和接受的专业资格认证。

持有CITP认证的职业人士被认为具备了全面的国际贸易知识和技能，能够在国际商务环境中胜任各种职位。

拥有CITP认证不仅可以提高个人在国际贸易领域的专业声誉和信誉，还可以为个人提供更多的职业发展机会和广阔的国际交流平台。

二、CITP认证的要求1. 教育背景：CITP认证要求申请人具备国内外知名学校的国际贸易或相关专业本科或以上学历。

2. 工作经验：申请人需有一定年限的国际贸易或相关领域的从业经验。

3. 考试要求：通过CITP认证考试，包括笔试和口试两个环节。

考试内容涉及国际贸易理论、实践研究、国际商务法律等多个方面。

4. 项目论文：申请人需提交一篇关于国际贸易实践或相关领域的研究论文，以展示自己在该领域的专业能力和研究水平。

三、CITP认证的培训与准备1. 培训课程：为了应对CITP认证的考试，申请人可以选择参加相关的培训课程，以提高自己的知识储备和应考能力。

有些机构提供在线培训课程，便于申请人根据自己的时间灵活安排学习。

2. 自学资料：申请人可以自行查阅相关的国际贸易学术书籍和期刊，深入学习国际贸易理论知识，了解最新的国际贸易发展动态。

3. 模拟考试：在申请考试之前，申请人可以参加一些模拟考试来评估自己的考试准备情况，及时发现不足之处并进行针对性的提高。

四、CITP认证带来的机遇与挑战1. 就业机会：持有CITP认证的个人在国际贸易领域的职业发展前景广阔，可以在跨国公司、国际商会、贸易协会等组织中担任高级职位，从事国际贸易谈判、市场拓展等工作。

鹿产品的产品质量检测报告产品检测报告摘要鹿类产品的检测结果表明，该产品符合法规要求。

具体来说，检测测得的化学与物理指标均符合国家规定的标准。

1. 检测项目经过测试，发现鹿类产品包括有机物的总和（TOC），重金属（此处表示为总量），脂肪酸，抗氧化剂（此处表示为总量），氨基酸，多糖等指标均符合国家标准。

2. 检测结果总有机碳（TOC）：1.5mg/Kg重金属（总量）：Hg<0.1mg/kg，Cd<0.1mg/kg，Cr<2.0mg/Kg，Pb<0.5mg/kg脂肪酸：经检测，脂肪酸的指标符合国家规定的标准。

抗氧化剂（总量）：经检测，氢氧化钠的指标符合国家规定的标准。

氨基酸：经检测，氨基酸的各项指标均符合国家规定的标准。

多糖：经检测，多糖的各项指标均符合国家规定的标准。

3. 结论经过上述检测，该鹿类产品的所有指标均符合国家规定的标准，是安全有效的。

此外，为了确保安全有效，我们建议遵循国家规定，定期检测产品，定期对其成分进行检测。

此外，针对产品的质量进行定期检查，了解其品质状况。

另外，建议将鹿类产品用于市场的生产，需要遵循国家的健康饮食要求，营养均衡，避免过量食用。

4. 风险控制为了保证安全稳定的供应，应该建立合理的质量管理体系，严格遵守国家有关产品安全法规。

具体来说，应当建立健全的产品安全走私防范制度，定期检测产品的成分及质量，确保产品按照国家的要求加工及检测，做到产品的质量稳定，安全可靠，确保消费者的正当权益。

此外，为了防止污染，应当严格按照国家健康饮食指导原则，做好检测和监督措施，保证消费者食用安全。

同时，应完善饲料检测体系，保证饲料的安全性及质量稳定，以确保养殖的质量及稳定供应。

虚盘报盘英文范文第1篇报盘中常见的英语对话We’re willing to make you a firm offer at this price.我们愿意以此价格为你报实盘。

We’ll let you have the official offer next Monday.下星期就给您正式报盘。

I come to hear about your offer for fertilizers.我来听听你们有关化肥的报盘。

My offer was based on reasonable profit, not on wild speculations1. 我的报价以合理利润为依据，不是漫天要价。

No other buyers have bid higher than this price.没有别的买主的出价高于此价。

We can’t accept your offer unless the price is reduced by 5%.除非你们减价5%，否则我们无法接受报盘。

I’m afraid I don’t find your price competitive at all.我看你们的报价毫无任何竞争性。

Let me make you a special offer.好吧，我给你一个特别优惠价。

This offer is based on an expanding market and is competitive.此报盘着眼于扩大销路而且很有竞争性。

The offer holds good until 5 o’clock . June 23, , Beijing time.报价有效期到196月22日下午5点，北京时间。

All prices in the price lists are subject to our confirmation2.报价单中所有价格以我方确认为准。

Our offers are for 3 days.我们的报盘三天有效。