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

1、Answer: nondeposit borrowings 2. The short term securities of the bank, including T-Bills and commercial paper, are often called _ because they are the second line of defense to meet demands for cash. secondary reserves 3. _ is a noncash expense on the banks income statement which allows the bank to

2、 account for future bad loans. Provision for loan losses 4. _ is the difference between interest income and interest expenses for a financial institution. Net interest income 5. _ are the primary long term liabilities of the bank. These liabilities are paid only after deposits have been paid in the

3、event of bankruptcy. Subordinated notes and debentures 6. A（n）_ is where the financial institution agrees to guarantee repayment of a customers loan received from a third party. standby credit agreement 7. A（n）_ is a short term collateralized loan. The collateral that is used generally consists of T

4、-Bills. repurchase agreement 8. A（n）_ is a deposit account which pays an interest rate competitive with money market mutual funds and which generally has limited check writing ability. money market deposit account 9. _ is the sum of all outstanding IOUs owed to the bank in the form of consumer, real

5、 estate, commercial and agriculture loans as well as other types of credit extensions. gross loans 10. A financial institution often records the value of its assets and liabilities at _ which is the original or historical cost of the asset. book value 11. The principal types of_ include fee income,

6、income from fiduciary activities and services charges on deposits. noninterest income 12. The_ shows the amount of revenues received and expenses incurred over a specific time period. Report of Income （income statement） 13. The_ lists the assets, liabilities and equity capital held by the bank on a

7、given date. Report of Condition （balance sheet） 14. _ is labeled Accounting for Derivative Instruments and Hedging Activities. FASB 133 15. _ labeled “Accounting for Derivative Instruments and Hedging Activities” and its recent amendments, FASB 138, are designed to make derivatives more publicly vis

8、ible on corporate financial statements. FASB 133 16. Under _ banks must account for the expected loss of interest income on nonperforming loans when calculating their loan-loss provision. FASB 114 17. Temporarily buying and selling securities by a securities firm in a thinly traded market so as to i

9、nfluence the price is known as _. painting the tape 18. The activity of manipulating the financial statements to artificially enhance the banks financial strength is known as _. window dressing or creative accounting 19. is direct and indirect investment in real estate. These are properties obtained

10、 for compensations for nonperforming loans. Other Real Estate Owned （OREO）20. consists of interest income received on loans from customers that has not yet been earned by the bank under accrual accounting methods. Unearned discount income21. can be held by individuals and nonprofit institutions, bea

11、r interest and permit drafts from being written against the account to pay third parties. Now accounts22. In the worldwide banking system, represent transferable time deposits in a variety of currencies and are often the principal source of short term borrows by banks. Eurocurrency Borrowings23. One

12、 part of arises from fees charged for ATM and POS transactions. Other Noninterest Income24. Fees that arise from a financial firms trust activities, fees for managing a corporations interest and dividend payments and fees for managing corporate or individual retirement plans are all included in the

13、category of fees arising from . fiduciary activities25. Checking account maintenance fees and overdraft fees are included in the noninterest income account under . service charges on deposit accountsTrue/False Questions T F 26. On a banks income statement （Report of Income） deposit costs are financial inputs. True T F 27. Loans and leases are financial outputs on a financial