商业银行管理彼得S.罗斯英文原书第8版 英语试题库Chap005Word下载.docx

商业银行管理彼得S.罗斯英文原书第8版 英语试题库Chap005Word下载.docx

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Subordinatednotesanddebentures

6.A（n） iswherethefinancialinstitutionagreestoguaranteerepaymentofacustomer'

sloanreceivedfromathirdparty.

standbycreditagreement

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

repurchaseagreement

8.A（n） isadepositaccountwhichpaysaninterestratecompetitivewithmoneymarketmutualfundsandwhichgenerallyhaslimitedcheckwritingability.

moneymarketdepositaccount

Rose/Hudgins,BankManagementandFinancialServices,8/e

77

9. isthesumofalloutstandingIOU'

sowedtothebankintheformofconsumer,realestate,commercialandagricultureloansaswellasothertypesofcreditextensions.

grossloans

10.Afinancialinstitutionoftenrecordsthevalueofitsassetsandliabilitiesat whichistheoriginalorhistoricalcostoftheasset.

bookvalue

11.Theprincipaltypesof includefeeincome,incomefromfiduciaryactivitiesandserviceschargesondeposits.

noninterestincome

12.The showstheamountofrevenuesreceivedandexpensesincurredoveraspecifictimeperiod.

ReportofIncome（incomestatement）

13.The liststheassets,liabilitiesandequitycapitalheldbythebankonagivendate.

ReportofCondition（balancesheet）

14. islabeled"

AccountingforDerivativeInstrumentsandHedgingActivities."

Answer:

FASB133

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

16.Under banksmustaccountfortheexpectedlossofinterestincomeonnonperformingloanswhencalculatingtheirloan-lossprovision.

FASB114

17.Temporarilybuyingandsellingsecuritiesbyasecuritiesfirminathinlytradedmarketsoastoinfluencethepriceisknownas .

paintingthetape

18.Theactivityofmanipulatingthefinancialstatementstoartificiallyenhancethebanksfinancialstrengthisknownas .

windowdressingor‘creativeaccounting’

19. isdirectandindirectinvestmentinrealestate.Thesearepropertiesobtainedforcompensationsfornonperformingloans.

OtherRealEstateOwned（OREO）

20. consistsofinterestincomereceivedonloansfromcustomersthathasnotyetbeenearnedbythebankunderaccrualaccountingmethods.

Unearneddiscountincome

21. canbeheldbyindividualsandnonprofitinstitutions,bearinterestandpermitdraftsfrombeingwrittenagainsttheaccounttopaythirdparties.

Nowaccounts

22.Intheworldwidebankingsystem, representtransferabletimedepositsinavarietyofcurrenciesandareoftentheprincipalsourceofshorttermborrowsbybanks.Answer:

EurocurrencyBorrowings

23.Onepartof arisesfromfeeschargedforATMandPOStransactions.Answer:

OtherNoninterestIncome

24.Feesthatarisefromafinancialfirm’strustactivities,feesformanagingacorporations’interestanddividendpaymentsandfeesformanagingcorporateorindividualretirementplansareallincludedinthecategoryoffeesarisingfrom .

fiduciaryactivities

25.Checkingaccountmaintenancefeesandoverdraftfeesareincludedinthenoninterestincomeaccountunder .

servicechargesondepositaccounts

True/FalseQuestions

T F26.Onabank'

sincomestatement（ReportofIncome）depositcostsarefinancialinputs.

True

T F27.Loansandleasesarefinancialoutputsonafinancialinstitution'

sbalancesheetorReportofCondition.

T F28.Nondepositborrowingsareafinancialinputonabank'

T F29.Thecostofnondepositborrowingsisafinancialinputonabank'

sincomestatementorReportofIncome.

T F30.Securitiesincomeisafinancialoutputlistedonafinancialinstitution'

sReportofCondition.

False

T F31.Netloansonabank'

sbalancesheetarederivedbydeductingtheallowanceforloanlossesandunearneddiscountsfromgrossloans.

T F32.Whenaloanisclassifiedasnonperforminganyaccruedinterestrecordedonthebank'

sbooks,butnotactuallyreceived,mustbedeductedfromabank'

sloanrevenues.

T F33.InU.S.banking,securitiesgainsaretreatedasordinaryincome.

T F34.Mostbanksreportsecuritiesgainsasacomponentoftheirtotalnoninterestincome.

T F35.Abankdisplayingtradingaccountsecuritiesonitsbalancesheetisservingasasecuritydealerandplanstosellthosesecuritiesbeforetheyreachmaturity.

T F36.Badloansnormallydonotaffectabank'

scurrentincome.

T F37.Theexpensingofaworthlessloanusuallymustoccurintheyearthatloanbecomeworthless.

T F38.RecoveriesonloanspreviouslychargedoffareaddedtotheProvisionforLoanLosses（PLL）accountonabank'

sincomestatement.

T F39.Loan-lossreservessetasidetocoveraparticularloanorloansexpectedtobeaproblemorpresentthebankwithabove-averageriskareknownasspecificreserves.

T F40.U.S.banks（especiallythosewith$500millionormoreintotalassets）arerequiredtofilefinancialstatementsauditedbyanindependentpublicaccountantwiththeirprincipalfederalregulatoryagency.

T F41.Off-balance-sheetitemsforabankarefeegeneratingtransactionswhicharenotrecordedontheirbalancesheet.

T F42.Theexperiencemethodofaccountingforfutureloanlossreservesallowsabanktodeductfromtheirincomestatementupto.6percentoftheireligibleloans.

T F43.AftertheTaxReformActof1986,largebanks（>

$500millioninassets）wererequiredtousethereservemethodofaccountingforfutureloanlossreserves.

T F44.Thenumberonesourceofrevenueforabankbasedondollarvolumeisloanincome.

T F45.Inlookingatcomparativebalancesheets,itcanbeseenthatlargebanksrelymoreheavilyonnondepositborrowingswhilesmallbanksrelymoreheavilyondeposits.

T F46.ThePensionFundindustryisnowlargerthantheMutualFundindustry.

T F47.Off-balance-sheetitemsforbankshavedeclinedinrecentyears.

T F48.Exceptforbanks,Savings&

LoansandSavingsBanksholdthemostdeposits.

T F49."

Paintingthetape"

referstothepracticewherebybanksunderstatetheirnonperformingloans.

T F50.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.Answer:

A

53.Loanstypicallyfallintoeachofthefollowingcategoriesexcept:

A）Realestate.

B）Consumer.

C）CommercialandIndustrial（business）.

D）Agricultural.

E）Municipal.

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）NoneoftheaboveAnswer:

B

58.Whenabankservesasasecuritydealerforcertainkindsofsecurities（mainlyfederal,state,andlocalgovernmentobligations）thevalueofthesesecuritiesisusuallyrecordedinwhataccountonabank'

sReportofCondition?

A）InvestmentSecurities

B）TaxableandTax-ExemptSecurit