商業(yè)銀行管理學(xué)習(xí)題5

1、chapter 5chapter 5the financial statements of banks and their principal competitorsthe financial statements of banks and their principal competitorsfill in the blank questionsfill in the blank questions1. fed funds purchased is an example of _ along with eurodollarborrowings.answer: nondeposit borro

2、wings2. the short term securities of the bank, including t-bills( 國庫券) and commercial paper, are oftencalled _ because they are the second line of defense to meetdemands for cash.滿足現(xiàn)金需要的第一道防線answer: secondary reserves3. _ is a noncash expense on the banks income statement whichallows the bank to acc

3、ount for future bad loans.answer: provision for loan losses 貸款損失預(yù)提4. _ is the difference between interest income and interest expensesfor a financial institution.answer: net interest income 5. a(n)_ is a short term collateralized loan 短期擔(dān)保貸款. thecollateral that is used generally consists of t-bills.

4、國庫券answer: repurchase agreement 6. the principal types of_ include fee income, income from fiduciaryactivities and services charges on deposits.answer: noninterest incometrue/false questionstrue/false questionstf1. on a banks income statement (report of income) deposit costs are financial inputs.ans

5、wer: truetf2. securities income is a financial output listed on a financial institutions report ofcondition.answer: falsetf3. net loans on a banks balance sheet are derived by deducting the allowance for loan lossesand unearned discounts from gross loans.銀行資產(chǎn)負債表的貸款凈額是從貸款總額減rose/hudgins, bank managem

6、ent and financial services, 8/e1去貸款損失準備和未實現(xiàn)的貼現(xiàn)息answer: truetf4. most banks report securities gains as a component of their total noninterest income.answer: falsetf5. recoveries on loans previously charged off are added to the provision for loan losses(pll) account on a banks income statement.已注銷貸款的收

7、回應(yīng)記入銀行利潤表的貸款損失預(yù)提賬戶answer: falsef6. loan-loss reserves set aside to cover a particular loan or loans expected to be a problem orpresent the bank with above-average risk are known as specific reserves. 特種準備answer: truef 7. off-balance-sheet items表外項目for a bank are fee generating transactions which are

8、 notrecorded on their balance sheet.answer: truefttt8. in looking at comparative balance sheets, it can be seen that large banks rely more heavilyon nondeposit borrowings while small banks rely more heavily on deposits.answer: truetf 9. off-balance-sheet items for banks have declined in recent years

9、.answer: falsef 10. except for banks, savings & loans儲蓄貸款協(xié)會and savings banks hold the mostdeposits.answer: truetmultiple 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

10、. 現(xiàn)金和同業(yè)存款e) other assets.answer: c2.which of the following adjustments are made to gross loans and leases to obtain net loans andleases?2test bank, chapter 5a) the loan and lease loss allowance is subtracted from gross loans 貸款租賃損失準備從貸款總額中扣除b) unearned income is subtracted from gross interest receiv

11、edc) 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:一個與資產(chǎn)相反的賬戶是a) the loan and lease loss allowance.貸款損失準備b) unearned income.c) buildings and equipment.d) revenue bonds.e) the provision for loan loss. 貸款損失預(yù)提answer: a4. a

12、 financial institutions bad-debt reserve 壞賬準備, as reported on its balance sheet, is called:a) unearned income or discountb) allowance for possible loan lossesc) intangible assets無形資產(chǎn)d) customer liability on acceptances客戶承兌負債e) none of the aboveanswer: b5. when a bank serves as a security dealer for

13、certain kinds of securities (mainly federal, state, andlocal government obligations) the value of these securities is usually recorded in what account on abanks report of condition?a) investment securitiesb) taxable and tax-exempt securities免稅債券c) trading account securitiesd) secondary reservese) no

14、ne of the aboveanswer: c6. the difference between noninterest income and noninterest expenses on a banks report ofincome is called:a) net profit marginb) net interest incomec) net income after provision for possible loan lossesd) income or loss before income taxese) net noninterest incomeanswer: e9.

15、 noninterest revenue sources for a bank are called:a) commitment fees on loans貸款承諾費rose/hudgins, bank management and financial services, 8/e3b) fee income手續(xù)費收入c) supplemental income補充收入d) noninterest margin非利息收入e) none of the above.answer: b10. a banks temporary lending of excess reserves to other b

16、anks is labeled on the balance sheet as:a) fed funds purchasedb) fed funds soldc) money market depositsd) securities purchased for resale逆回購e) none of the aboveanswer: b16. which of the following assets is the largest asset item on the banks balance sheet?a) securitiesb) cashc) loansd) bank premises銀行固定資產(chǎn)e) none of the aboveans