下列关于现货交易与期货交易的描述，正确的是（ ）。[2012年11月真题]
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A 1 only B 4 only C 2 and 3 only D 1 and 4 only
3 .Which of the following tests of details would be most effective in determining whetheraccounts payable have been misstated?
A Examining recorded purchase returns that appear too low B Examining suppliers’ statements for amounts not included in purchases C Searching for goods returned by customers that were not recorded as returns D Reviewing bank transfers recorded as cash received from customers
4 .What is the appropriate population to select from when using confirmations to provideevidence about the completeness assertion for accounts payable?
A Amounts recorded in the payables ledger B Invoices filed in the entity’s open invoice file C Payees of cheques drawn in the month after the reporting date D Suppliers with whom the entity has previously done business
5 .（ ）可以作为金融期货的标的。[2012年9月真题]
A 利率工具 B 外汇 C 股票 D 股票指数
7 .关于期货交易的正确描述是（ ）。[2011年9月真题]
A 期货交易实行当日无负债结算制度 B 期货交易以公开竞价的方式集中进行 C 期货交易的对象均为实物商品 D 期货交易的目的在于买卖现货商品
8 .关于期货交易中“买空卖空”，描述正确的有（ ）。[2011年5月真题]
A 投资者不拥有合约标的物依然可以卖出建仓 B 卖空是以卖出期货合约作为交易的开端 C 投资者不拥有合约则不可以卖出建仓 D 买空是以买入期货合约作为交易的开端
9 .利用期货市场进行套期保值，有助于生产经营者（ ）。[2013年3月真题]
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10 .目前我国商品期货交易所包括（ ）。[2012年9月真题]
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