商业银行管理学习题5.doc

精品文档，仅供学习与交流，如有侵权请联系网站删除Chapter 5The Financial Statements of Banks and Their Principal CompetitorsFill in the Blank Questions1.Fed funds purchased is an example of _ along with Eurodollar borrowings. Answer: nondeposit borrowings 2.The short term securities of the bank, including T-Bills(国库券) and commercial paper, are often called _ because they are the second line of defense to meet demands for cash.满足现金需要的第一道防线 Answer: secondary reserves 3._ is a noncash expense on the bank's income statement which allows the bank to account for future bad loans. Answer: Provision for loan losses 贷款损失预提 4._ is the difference between interest income and interest expenses for a financial institution. Answer: Net interest income 5. A(n)_ is a short term collateralized loan短期担保贷款. The collateral that is used generally consists of T-Bills. 国库券Answer: repurchase agreement 6. The principal types of_ include fee income, income from fiduciary activities and services charges on deposits. Answer: noninterest income True/False QuestionsTF1.On a bank's income statement (Report of Income) deposit costs are financial inputs. Answer: True TF2.Securities income is a financial output listed on a financial institution's Report of Condition. Answer: False TF3.Net loans on a bank's balance sheet are derived by deducting the allowance for loan losses and unearned discounts from gross loans. 银行资产负债表的贷款净额是从贷款总额减去贷款损失准备和未实现的贴现息Answer: True TF4.Most banks report securities gains as a component of their total noninterest income. Answer: False TF5.Recoveries on loans previously charged off are added to the Provision for Loan Losses (PLL) account on a bank's income statement. 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: False TF6.Loan-loss reserves set aside to cover a particular loan or loans expected to be a problem or present the bank with above-average risk are known as specific reserves.特种准备Answer: True TF 7. Off-balance-sheet items 表外项目for a bank are fee generating transactions which are not recorded on their balance sheet. Answer: True TF8.In looking at comparative balance sheets, it can be seen that large banks rely more heavily on nondeposit borrowings while small banks rely more heavily on deposits. Answer: True TF 9. Off-balance-sheet items for banks have declined in recent years. Answer: False TF10.Except for banks, Savings & Loans 储蓄贷款协会and Savings Banks hold the most deposits. Answer: True Multiple Choice Questions1. Bank assets fall into each of the following categories except:A) Loans.B) Investment securities.C) Demand deposits.活期存款D) Noninterest cash and due from banks.现金和同业存款E) Other assets.Answer: C2. Which of the following adjustments are made to gross loans and leases to obtain net loans and leases?A) The loan and lease loss allowance is subtracted from gross loans 贷款租赁损失准备从贷款总额中扣除B) Unearned income is subtracted from gross interest receivedC) Investment income is added to gross interest receivedD) A and B.E) A. and C.Answer: D3. An example of a contra-asset account is: 一个与资产相反的账户是A) The loan and lease loss allowance. 贷款损失准备B) Unearned income.C) Buildings and equipment.D) Revenue bonds.E) The provision for loan loss.贷款损失预提Answer: A4. A financial institution's bad-debt reserve坏账准备, as reported on its balance sheet, is called: A)Unearned income or discount B)Allowance for possible loan losses C)Intangible assets 无形资产D)Customer liability on acceptances 客户承兑负债E)None of the above Answer: B 5. When a bank serves as a security dealer for certain kinds of securities (mainly federal, state, and local government obligations) the value of these securities is usually recorded in what account on a bank's Report of Condition? A)Investment Securities B)Taxable and Tax-Exempt Securities 免税债券C)Trading Account Securities D)Secondary Reserves E)None of the above Answer: C 6. The difference between noninterest income and noninterest expenses on a bank's Report of Income is called: A)Net Profit Margin B)Net Interest Income C)Net Income After Provision for Possible Loan Losses D)Income or Loss Before Income Taxes E)Net Noninterest Income Answer: E 9. Noninterest revenue sources for a bank are called: A)Commitment fees on loans 贷款承诺费B)Fee income 手续费收入C)Supplemental income 补充收入D)Noninterest margin 非利息收入E)None of the above. Answer: B 10. A bank's temporary lending of excess reserves to other banks is labeled on the balance sheet as: A)Fed Funds Purchased B)Fed Funds Sold C)Money Market Deposits D)Securities Purchased for Resale 逆回购E)None of the above Answer: B 15 Which of the following accounts is sometimes called the bank's primary reserves?第一准备 A)Cash and deposits due from bank 现金和同业存款B)Investment securities C)Trading account securities D)Fed funds sold E)None of the above Answer: A 16. Which of the following assets is the largest asset item on the bank's balance sheet? A)Securities B)Cash C)Loans D)Bank Premises 银行固定资产E)None of the above Answer: C 【精品文档】第 3 页