商业银行管理学习题5

Rose/Hudgins,BankManagementandFinancialServices,8/e1Chapter5TheFinancialStatementsofBanksandTheirPrincipalCompetitorsFillintheBlankQuestions1.Fedfundspurchasedisanexampleof_______________________alongwithEurodollarborrowings.Answer:nondepositborrowings2.Theshorttermsecuritiesofthebank,includingT-Bills(国库券)andcommercialpaper,areoftencalled__________________________becausetheyarethesecondlineofdefensetomeetdemandsforcash.满足现金需要的第一道防线Answer:secondaryreserves3.__________________________isanoncashexpenseonthebank'sincomestatementwhichallowsthebanktoaccountforfuturebadloans.Answer:Provisionforloanlosses贷款损失预提4.__________________________isthedifferencebetweeninterestincomeandinterestexpensesforafinancialinstitution.Answer:Netinterestincome5.A(n)__________________________isashorttermcollateralizedloan短期担保贷款.ThecollateralthatisusedgenerallyconsistsofT-Bills.国库券Answer:repurchaseagreement6.Theprincipaltypesof__________________________includefeeincome,incomefromfiduciaryactivitiesandserviceschargesondeposits.Answer:noninterestincomeTrue/FalseQuestionsTF1.Onabank'sincomestatement(ReportofIncome)depositcostsarefinancialinputs.Answer:TrueTF2.Securitiesincomeisafinancialoutputlistedonafinancialinstitution'sReportofCondition.Answer:FalseTF3.Netloansonabank'sbalancesheetarederivedbydeductingtheallowanceforloanlossesandunearneddiscountsfromgrossloans.银行资产负债表的贷款净额是从贷款总额减TestBank,Chapter52去贷款损失准备和未实现的贴现息Answer:TrueTF4.Mostbanksreportsecuritiesgainsasacomponentoftheirtotalnoninterestincome.Answer:FalseTF5.RecoveriesonloanspreviouslychargedoffareaddedtotheProvisionforLoanLosses(PLL)accountonabank'sincomestatement.已注销贷款的收回应记入银行利润表的贷款损失预提账户Answer:FalseTF6.Loan-lossreservessetasidetocoveraparticularloanorloansexpectedtobeaproblemorpresentthebankwithabove-averageriskareknownasspecificreserves.特种准备Answer:TrueTF7.Off-balance-sheetitems表外项目forabankarefeegeneratingtransactionswhicharenotrecordedontheirbalancesheet.Answer:TrueTF8.Inlookingatcomparativebalancesheets,itcanbeseenthatlargebanksrelymoreheavilyonnondepositborrowingswhilesmallbanksrelymoreheavilyondeposits.Answer:TrueTF9.Off-balance-sheetitemsforbankshavedeclinedinrecentyears.Answer:FalseTF10.Exceptforbanks,Savings&Loans储蓄贷款协会andSavingsBanksholdthemostdeposits.Answer:TrueMultipleChoiceQuestions1.Bankassetsfallintoeachofthefollowingcategoriesexcept:A)Loans.B)Investmentsecurities.C)Demanddeposits.活期存款D)Noninterestcashandduefrombanks.现金和同业存款E)Otherassets.Answer:C2.Whichofthefollowingadjustmentsaremadetogrossloansandleasestoobtainnetloansandleases?Rose/Hudgins,BankManagementandFinancialServices,8/e3A)Theloanandleaselossallowanceissubtractedfromgrossloans贷款租赁损失准备从贷款总额中扣除B)UnearnedincomeissubtractedfromgrossinterestreceivedC)InvestmentincomeisaddedtogrossinterestreceivedD)AandB.E)A.andC.Answer:D3.Anexampleofacontra-assetaccountis:一个与资产相反的账户是A)Theloanandleaselossallowance.贷款损失准备B)Unearnedincome.C)Buildingsandequipment.D)Revenuebonds.E)Theprovisionforloanloss.贷款损失预提Answer:A4.Afinancialinstitution'sbad-debtreserve坏账准备,asreportedonitsbalancesheet,iscalled:A)UnearnedincomeordiscountB)AllowanceforpossibleloanlossesC)Intangibleassets无形资产D)Customerliabilityonacceptances客户承兑负债E)NoneoftheaboveAnswer:B5.Whenabankservesasasecuritydealerforcertainkindsofsecurities(mainlyfederal,state,andlocalgovernmentobligations)thevalueofthesesecuritiesisusuallyrecordedinwhataccountonabank'sReportofCondition?A)InvestmentSecuritiesB)TaxableandTax-ExemptSecurities免税债券C)TradingAccountSecuritiesD)SecondaryReservesE)NoneoftheaboveAnswer:C6.Thedifferencebetweennoninterestincomeandnoninterestexpensesonabank'sReportofIncomeiscalled:A)NetProfitMarginB)NetInterestIncomeC)NetIncomeAfterProvisionforPossibleLoanLossesD)IncomeorLossBeforeIncomeTaxesE)NetNoninterestIncomeAnswer:E9.Noninterestrevenuesourcesforabankarecalled:A)Commitmentfeesonloans贷款承诺费TestBank,Chapter54B)Feeincome手续费收入C)Supplementalincome补充收入D)Noninterestmargin非利息收入E)Noneoftheabove.Answer:B10.Abank'stemporarylendingofexcessreservestootherbanksislabeledonthebalancesheetas:A)FedFundsPurchasedB)FedFundsSoldC)MoneyMarketDepositsD)SecuritiesPurchasedforResale逆回购E)NoneoftheaboveAnswer:B15．Whichofthefollowingaccountsissometimescalledthebank'sprimaryreserves?第一准备A)Cashanddepositsduefrombank现金和同业存款B)InvestmentsecuritiesC)TradingaccountsecuritiesD)FedfundssoldE)NoneoftheaboveAnswer:A16.Whichofthefollowingassetsisthelargestassetitemonthebank'sbalancesheet?A)SecuritiesB)CashC)LoansD)BankPremises银行固定资产E)NoneoftheaboveAnswer:C\