商业银行管理彼得S罗斯英文原书第8版英语试题库Chap005资料.docx

商业银行管理彼得S罗斯英文原书第8版英语试题库Chap005资料.docx

《商业银行管理彼得S罗斯英文原书第8版英语试题库Chap005资料.docx》由会员分享，可在线阅读，更多相关《商业银行管理彼得S罗斯英文原书第8版英语试题库Chap005资料.docx（30页珍藏版）》请在冰豆网上搜索。

商业银行管理彼得S罗斯英文原书第8版英语试题库Chap005资料

Chapter5

TheFinancialStatementsofBanksandTheirPrincipalCompetitors

FillintheBlankQuestions

1.Fedfundspurchasedisanexampleof_______________________alongwithEurodollarborrowings.

Answer:

nondepositborrowings

2.Theshorttermsecuritiesofthebank,includingT-Billsandcommercialpaper,areoftencalled__________________________becausetheyarethesecondlineofdefensetomeetdemandsforcash.

Answer:

secondaryreserves

3.__________________________isanoncashexpenseonthebank'sincomestatementwhichallowsthebanktoaccountforfuturebadloans.

Answer:

Provisionforloanlosses

4.__________________________isthedifferencebetweeninterestincomeandinterestexpensesforafinancialinstitution.

Answer:

Netinterestincome

5.__________________________aretheprimarylongtermliabilitiesofthebank.Theseliabilitiesarepaidonlyafterdepositshavebeenpaidintheeventofbankruptcy.

Answer:

Subordinatednotesanddebentures

6.A（n）__________________________iswherethefinancialinstitutionagreestoguaranteerepaymentofacustomer'sloanreceivedfromathirdparty.

Answer:

standbycreditagreement

7.A（n）__________________________isashorttermcollateralizedloan.ThecollateralthatisusedgenerallyconsistsofT-Bills.

Answer:

repurchaseagreement

8.A（n）__________________________isadepositaccountwhichpaysaninterestratecompetitivewithmoneymarketmutualfundsandwhichgenerallyhaslimitedcheckwritingability.

Answer:

moneymarketdepositaccount

9._____________________isthesumofalloutstandingIOU'sowedtothebankintheformofconsumer,realestate,commercialandagricultureloansaswellasothertypesofcreditextensions.

Answer:

grossloans

10.Afinancialinstitutionoftenrecordsthevalueofitsassetsandliabilitiesat_______________whichistheoriginalorhistoricalcostoftheasset.

Answer:

bookvalue

11.Theprincipaltypesof__________________________includefeeincome,incomefromfiduciaryactivitiesandserviceschargesondeposits.

Answer:

noninterestincome

12.The__________________________showstheamountofrevenuesreceivedandexpensesincurredoveraspecifictimeperiod.

Answer:

ReportofIncome（incomestatement）

13.The__________________________liststheassets,liabilitiesandequitycapitalheldbythebankonagivendate.

Answer:

ReportofCondition（balancesheet）

14.______________islabeled"AccountingforDerivativeInstrumentsandHedgingActivities."

Answer:

FASB133

15.________________labeled“AccountingforDerivativeInstrumentsandHedgingActivities”anditsrecentamendments,FASB138,aredesignedtomakederivativesmorepubliclyvisibleoncorporatefinancialstatements.

Answer:

FASB133

16.Under_____________banksmustaccountfortheexpectedlossofinterestincomeonnonperformingloanswhencalculatingtheirloan-lossprovision.

Answer:

FASB114

17.Temporarilybuyingandsellingsecuritiesbyasecuritiesfirminathinlytradedmarketsoastoinfluencethepriceisknownas_________________.

Answer:

paintingthetape

18.Theactivityofmanipulatingthefinancialstatementstoartificiallyenhancethebanksfinancialstrengthisknownas___________________.

Answer:

windowdressingor‘creativeaccounting’

19.isdirectandindirectinvestmentinrealestate.Thesearepropertiesobtainedforcompensationsfornonperformingloans.

Answer:

OtherRealEstateOwned（OREO）

20.consistsofinterestincomereceivedonloansfromcustomersthathasnotyetbeenearnedbythebankunderaccrualaccountingmethods.

Answer:

Unearneddiscountincome

21.canbeheldbyindividualsandnonprofitinstitutions,bearinterestandpermitdraftsfrombeingwrittenagainsttheaccounttopaythirdparties.

Answer:

Nowaccounts

22.Intheworldwidebankingsystem,representtransferabletimedepositsinavarietyofcurrenciesandareoftentheprincipalsourceofshorttermborrowsbybanks.

Answer:

EurocurrencyBorrowings

23.OnepartofarisesfromfeeschargedforATMandPOStransactions.

Answer:

OtherNoninterestIncome

24.Feesthatarisefromafinancialfirm’strustactivities,feesformanagingacorporations’interestanddividendpaymentsandfeesformanagingcorporateorindividualretirementplansareallincludedinthecategoryoffeesarisingfrom.

Answer:

fiduciaryactivities

25.Checkingaccountmaintenancefeesandoverdraftfeesareincludedinthenoninterestincomeaccountunder.

Answer:

servicechargesondepositaccounts

True/FalseQuestions

TF26.Onabank'sincomestatement（ReportofIncome）depositcostsarefinancialinputs.

Answer:

True

TF27.Loansandleasesarefinancialoutputsonafinancialinsti