商业银行管理彼得S.罗斯英文原书第8版+英语试题库Chap005.doc

商业银行管理彼得S.罗斯英文原书第8版+英语试题库Chap005.doc

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Chapter5

TheFinancialStatementsofBanksandTheirPrincipalCompetitors

FillintheBlankQuestions

1.Fedfundspurchasedisanexampleof_______________________alongwithEurodollar

borrowings.

Answer:

nondepositborrowings

2.Theshorttermsecuritiesofthebank,includingT-Billsandcommercialpaper,areoftencalled

__________________________becausetheyarethesecondlineofdefensetomeetdemandsforcash.

Answer:

secondaryreserves

3.__________________________isanoncashexpenseonthebank'sincomestatementwhich

allowsthebanktoaccountforfuturebadloans.

Answer:

Provisionforloanlosses

4.__________________________isthedifferencebetweeninterestincomeandinterestexpenses

forafinancialinstitution.

Answer:

Netinterestincome

5.__________________________aretheprimarylongtermliabilitiesofthebank.Theseliabilities

arepaidonlyafterdepositshavebeenpaidintheeventofbankruptcy.

Answer:

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

Rose/Hudgins,BankManagementandFinancialServices,8/e57

9._____________________isthesumofalloutstandingIOU'sowedtothebankintheformof

consumer,realestate,commercialandagricultureloansaswellasothertypesofcreditextensions.

Answer:

grossloans

10.Afinancialinstitutionoftenrecordsthevalueofitsassetsandliabilitiesat_______________

whichistheoriginalorhistoricalcostoftheasset.

Answer:

bookvalue

11.Theprincipaltypesof__________________________includefeeincome,incomefromfiduciary

activitiesandserviceschargesondeposits.

Answer:

noninterestincome

12.The__________________________showstheamountofrevenuesreceivedandexpensesincurred

overaspecifictimeperiod.

Answer:

ReportofIncome（incomestatement）

13.The__________________________liststheassets,liabilitiesandequitycapitalheldbythebank

onagivendate.

Answer:

ReportofCondition（balancesheet）

14.______________islabeled"AccountingforDerivativeInstrumentsandHedgingActivities."

Answer:

FASB133

15.________________labeled“AccountingforDerivativeInstrumentsandHedgingActivities”and

itsrecentamendments,FASB138,aredesignedtomakederivativesmorepubliclyvisibleoncorporatefinancialstatements.

Answer:

FASB133

16.Under_____________banksmustaccountfortheexpectedlossofinterestincomeon

nonperformingloanswhencalculatingtheirloan-lossprovision.

Answer:

FASB114

17.Temporarilybuyingandsellingsecuritiesbyasecuritiesfirminathinlytradedmarketsoasto

influencethepriceisknownas_________________.

Answer:

paintingthetape

18.Theactivityofmanipulatingthefinancialstatementstoartificiallyenhancethebanksfinancial

strengthisknownas___________________.

Answer:

windowdressingor…creativeaccounting?

19.isdirectandindirectinvestmentinrealestate.Theseare

propertiesobtainedforcompensationsfornonperformingloans.

Answer:

OtherRealEstateOwned（OREO）

20.consistsofinterestincomereceivedonloansfromcustomersthat

hasnotyetbeenearnedbythebankunderaccrualaccountingmethods.

Answer:

Unearneddiscountincome

21.canbeheldbyindividualsandnonprofitinstitutions,bearinterestand

permitdraftsfrombeingwrittenagainsttheaccounttopaythirdparties.

Answer:

Nowaccounts

22.Intheworldwidebankingsystem,representtransferabletimedepositsin

avarietyofcurrenciesandareoftentheprincipalsourceofshorttermborrowsbybanks.

Answer:

EurocurrencyBorrowings

23.OnepartofarisesfromfeeschargedforATMandPOStransactions.

Answer:

OtherNoninterestIncome

24.Feesthatarisefromafinancialfirm?

strustactivities,feesformanagingacorporations?

interestand

dividendpaymentsandfeesformanagingcorporateorindividualretirementplansareallincludedinthecategoryoffeesarisingfrom.

Answer:

fiduciaryactivities

25.Checkingaccountmaintenancefeesandoverdraftfeesareincludedinthenoninterestincome

accountunder.

Answer:

servicechargesondepositaccounts

True/FalseQuestions

TF26.Onabank'sincomestatement（Report