商业银行管理彼得S罗斯英文原书第8版英语试题库Chap005Word格式.docx
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Subordinatednotesanddebentures
6.A（n）iswherethefinancialinstitutionagreestoguarantee
repaymentofacustomer'
sloanreceivedfromathirdparty.Answer:
standbycreditagreement
7.A（n）isashorttermcollateralizedloan.Thecollateralthatisused
generallyconsistsofT-Bills.Answer:
repurchaseagreement
8.A（n）isadepositaccountwhichpaysaninterestratecompetitive
withmoneymarketmutualfundsandwhichgenerallyhaslimitedcheckwritingability.Answer:
moneymarketdepositaccount
9.isthesumofalloutstandingIOU'
sowedtothebankintheformof
consumer,realestate,commercialandagricultureloansaswellasothertypesofcreditextensions.Answer:
grossloans
10.Afinancialinstitutionoftenrecordsthevalueofitsassetsandliabilitiesat
whichistheoriginalorhistoricalcostoftheasset.
Answer:
bookvalue
11.Theprincipaltypesofincludefeeincome,incomefromfiduciary
activitiesandserviceschargesondeposits.Answer:
noninterestincome
12.Theshowstheamountofrevenuesreceivedandexpensesincurred
overaspecifictimeperiod.Answer:
ReportofIncome（incomestatement）
13.Theliststheassets,liabilitiesandequitycapitalheldbythebank
onagivendate.
ReportofCondition（balancesheet）
14.islabeled"
AccountingforDerivativeInstrumentsandHedgingActivities."
FASB133
15.labeled“AccountingforDerivativeInstrumentsandHedgingActivities
itsrecentamendments,FASB138,aredesignedtomakederivativesmorepubliclyvisibleoncorporatefinancialstatements.
16.Underbanksmustaccountfortheexpectedlossofinterestincomeon
nonperformingloanswhencalculatingtheirloan-lossprovision.Answer:
FASB114
17.Temporarilybuyingandsellingsecuritiesbyasecuritiesfirminathinlytradedmarketsoastoinfluencethepriceisknownas.
paintingthetape
18.Theactivityofmanipulatingthefinancialstatementstoartificiallyenhancethebanksfinancialstrengthisknownas.
windowdressingor‘creativeaccounting'
19.isdirectandindirectinvestmentinrealestate.Theseare
propertiesobtainedforcompensationsfornonperformingloans.
OtherRealEstateOwned（OREO）
20.consistsofinterestincomereceivedonloansfromcustomersthat
hasnotyetbeenearnedbythebankunderaccrualaccountingmethods.
Unearneddiscountincome
21.canbeheldbyindividualsandnonprofitinstitutions,bearinterestandpermitdraftsfrombeingwrittenagainsttheaccounttopaythirdparties.Answer:
Nowaccounts
22.Intheworldwidebankingsystem,representtransferabletimedepositsin
avarietyofcurrenciesandareoftentheprincipalsourceofshorttermborrowsbybanks.Answer:
EurocurrencyBorrowings
23.OnepartofarisesfromfeeschargedforATMandPOStransactions.
OtherNoninterestIncome
24.Feesthatarisefromafinancialfirm'
strustactivities,feesformanagingacorporations
dividendpaymentsandfeesformanagingcorporateorindividualretirementplansareallincludedinthecategoryoffeesarisingfrom.
fiduciaryactivities
25.Checkingaccountmaintenancefeesandoverdraftfeesareincludedinthenoninterestincomeaccountunder.Answer:
servicechargesondepositaccounts
True/FalseQuestions
TF26.Onabank'
sincomestatement（ReportofIncome）depositcostsarefinancialinputs.Answer:
True
TF27.Loansandleasesarefinancialoutputsonafinancialinstitution'
sbalancesheetorReportofCondition.
TF28.Nondepositborrowingsareafinancialinputonabank'
TF29.Thecostofnondepositborrowingsisafinancialinputonabank'
sincomestatementorReportofIncome.
TF30.Securitiesincomeisafinancialoutputlistedonafinancialinstitution'
sReportofCondition.
False
TF31.Netloansonabank'
sbalancesheetarederivedbydeductingtheallowanceforloanlossesandunearneddiscountsfromgrossloans.
TF32.Whenaloanisclassifiedasnonperforminganyaccruedinterestrecordedonthebank'
sbooks,butnotactuallyreceived,mustbedeductedfromabank'
sloanrevenues.
TF33.InU.S.banking,securitiesgainsaretreatedasordinaryincome.Answer:
TF34.Mostbanksreportsecuritiesgainsasacomponentoftheirtotalnoninterestincome.Answer:
TF35.Abankdisplayingtradingaccountsecuritiesonitsbalancesheetisservingasasecuritydealerandplanstosellthosesecuritiesbeforetheyreachmaturity.
TF36.Badloansnormallydonotaffectabank'
scurrentincome.Answer:
TF37.Theexpensingofaworthlessloanusuallymustoccurintheyearthatloanbecomeworthless.
TF38.RecoveriesonloanspreviouslychargedoffareaddedtotheProvisionforLoanLosses（PLL）accountonabank'
sincomestatement.
TF39.Loan-lossreservessetasidetocoveraparticularloanorloansexpectedtobeaproblemorpresentthebankwithabove-averageriskareknownasspecificreserves.
TF40.U.S.banks（especiallythosewith$500millionormoreintotalassets）arerequiredtostatementsauditedbyanindependentpublicaccountantwiththeirprincipalfederalregulatoryagency.
TF41.Off-balance-sheetitemsforabankarefeegeneratingtransactionswhicharenotrecordedontheirbalancesheet.
TF42.Theexperiencemethodofaccountingforfutureloanlossreservesallowsabanktodeductfromtheirincomestatementupto.6percentoftheireligibleloans.
TF43.AftertheTaxReformActof1986,largebanks（>
$500millioninassets）wererequiredtousethereservemethodofaccountingforfutureloanlossreserves.
TF44.Thenumberonesourceofrevenueforabankbasedondollarvolumeisloanincome.Answer:
TF45.Inlookingatcomparativebalancesheets,itcanbeseenthatlargebanksrelymoreheavilyonnondepositborrowingswhilesmallbanksrelymoreheavilyondeposits.
TF46.ThePensionFundindustryisnowlargerthantheMutualFundindustry.Answer:
TF47.Off-balance-sheetitemsforbankshavedeclinedinrecentyears.Answer:
TF48.Exceptforbanks,Savings&
LoansandSavingsBanksholdthemostdeposits.Answer:
TF49."
Paintingthetape"
referstothepracticewherebybanksunderstatetheirnonperformingloans.
TF50.Financialstatementsissuedbybanksandnonblankfinancialservicefirmsarelookingincreasinglysimilartoday.
MultipleChoiceQuestions
51.Bankassetsfallintoeachofthefollowingcategoriesexcept:
A）Loans.
B）Investmentsecurities.
C）Demanddeposits.
D）Noninterestcashandduefrombanks.
E）Otherassets.
C
52.Banksgeneratetheirlargestportionofincomefrom:
B）Short-terminvestment.
D）Long-terminvestments.
E）Certificatesofdeposit.
A
53.Loanstypicallyfallintoeachofthefollowingcategoriesexcept:
A）Realestate.
B）Consumer.
C）CommercialandIndustrial（business）.
D）Agricultural.
E）Municipal.Answer:
E
54.Whichofthefollowingadjustmentsaremadetogrossloansandleasestoobtainnetloansandleases?
A）Theloanandleaselossallowanceissubtractedfromgrossloans
B）Unearnedincomeissubtractedfromgrossinterestreceived
C）Investmentincomeisaddedtogrossinterestreceived
D）AandB.
E）A.andC.
D
55.Anexampleofacontra-assetaccountis:
A）Theloanandleaselossallowance.
B）Unearnedincome.
C）Buildingsandequipment.
D）Revenuebonds.
E）Theprovisionforloanloss.Answer:
56.Thenoncashexpenseitemonabank'
sReportofIncomedesignedtoshelterabank'
scurrentearningsfromtaxesandtohelpprepareforbadloansiscalled:
A）Short-termdebtinterest
B）Noninterestexpense
C）Provisionfortaxes
D）Provisionforpossibleloanlosses
E）Noneoftheabove.
57.Afinancialinstitution'
sbad-debtreserve,asreportedonitsbalancesheet,iscalled:
A）Unearnedincomeordiscount
B）Allowanceforpossibleloanlosses
C）Intangibleassets
D）Customerliabilityonacceptances
E）Noneoftheabove
B
58.Whenabankservesasasecuritydealerforcertainkindsofsecurities（mainlyfederal,state,andlocalgovernmentobligations）thevalueofthesesecuritiesisusuallyrecordedinwhataccountonabank'
sReportofCondition?
A）InvestmentSecurities
B）TaxableandTax-ExemptSecurities
C）TradingAccountSecurities
D）SecondaryReserves
E）NoneoftheaboveAnswer:
59.Thedifferencebetweennoninterestincomeandnoninterestexpensesonabank'
sReportofIncomeiscalled:
A）NetProfitMargin
B）NetInterestIncome
C）NetIncomeAfterProvisionforPossibleLoanLosses
D）IncomeorLossBeforeIncomeTaxes
E）NetNoninterestIncomeAnswer:
60.Theaccountthatisbuilt
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