商業(yè)銀行管理學習題5

1、Chapter 5The Financial Statements of Banks and Their Principal CompetitorsFill in the Blank Questions1. Fed funds purchased is an example of along with Eurodollarborrowings.Answer: nondeposit borrowings2. The short term securities of the bank, including T-Bills( 國庫券 ) and commercial paper, are often

2、 called because they are the second line of defense to meetdema nds for cash滿足現(xiàn)金需要的第一道防線Answer: secondary reserves3. is a noncash expense on the bank's income statement whichallows the bank to account for future bad loans.Answer: Provision for loan losses 貸款損失預提4. is the difference between inter

3、est income and interest expensesfor a financial institution.Answer: Net interest income5. A(n)is a short term collateralized loan 短期擔保貸款 . Thecollateral that is used generally consists of T-Bills. 國庫券Answer: repurchase agreement6. The principal types o f i n clud e fee income, income from fiduciarya

4、ctivities and services charges on deposits.Answer: noninterest incomeTrue/False QuestionsT F 1. On a bank's income statement (Report of Income) deposit costs are financial inputs. Answer: TrueT F 2. Securities income is a financial output listed on a financial institution's Report of Conditi

5、on.Answer: FalseT F 3. Net loans on a bank's balance sheet are derived by deducting the allowance for loan losses and un ear ned discou nts from gross loa ns.銀行資產(chǎn)負債表的貸款凈額是從貸款總額減Rose/Hudgins, Bank Management and Financial Services, 8/e去貸款損失準備和未實現(xiàn)的貼現(xiàn)息An swer: TrueT F 4. Most banks report securitie

6、s gains as a comp onent of their total nonin terest in come. An swer: FalseT F 5. Recoveries on loa ns previously charged off are added to the Provisi on for Loa n Losses (PLL) acco unt on a ban k's in come stateme nt.已注銷貸款的收回應記入銀行利潤表的貸款損失預提賬戶An swer: FalseT F 6. Loan-loss reserves set aside to

7、cover a particular loan or loans expected to be a problem or prese nt the bank with above-average risk are known as specific reserves 特種準備 An swer: TrueT F 7. Off-bala nce-sheet items 表外項目 for a bank are fee gen erat ing transactions which are not recorded on their bala nee sheet.An swer: TrueT F 8.

8、 In look ing at comparative bala nee sheets, it can be see n that large banks rely more heavily on non deposit borrow ings while small banks rely more heavily on deposits.An swer: TrueT F 9. Off-bala nce-sheet items for banks have decli ned in recent years.An swer: FalseT F 10. Except for ban ks, Sa

9、vings & Loa ns 儲蓄貸款協(xié)會 and Savings Banks hold the most deposits.An swer: TrueMultiple Choice Questions1. Bank assets fall into each of the followi ng categories except:A) Loa ns.B) Investment securities.C) Dema nd deposits 活期存款D) Noninterest cash and due from banks現(xiàn)金和同業(yè)存款E) Other assets.An swer:

10、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 allowanee is subtracted from gross loan貸款租賃損失準備從貸款總 額中扣除B) Unearned income is subtracted from gross interest receivedC) Investment income is added to gross interest rec

11、eivedD) 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 allowanee.貸款損失準備B) Unearned income.C) Buildings and equipment.D) Revenue bonds.E) The provision for loan loss. 貸款損失預提Answer: A4. A finaneial institution's bad-debt reserve 壞賬準備

12、, as reported on its balanee sheet, is ealled:A) Unearned ineome or diseountB) Allowanee for possible loan lossesC) Intangible assets 無形資產(chǎn)D) Customer liability on aeeeptanees 客戶承兌負債E) None of the aboveAnswer: B5. When a bank serves as a seeurity dealer for eertain kinds of seeurities (mainly federal

13、, state, and loeal government obligations) the value of these seeurities is usually reeorded in what aeeount on a bank's Report of Condition?A) Investment SeeuritiesB) Taxable and Tax-Exempt Seeurities 免稅債券C) Trading Aeeount SeeuritiesD) Seeondary ReservesE) None of the aboveAnswer: C6. The diff

14、erenee between noninterest ineome and noninterest expenses on a bank's Report of Ineome is ealled:A) Net Profit MarginB) Net Interest IneomeC) Net Ineome After Provision for Possible Loan LossesD) Ineome or Loss Before Ineome TaxesE) Net Noninterest IneomeAnswer: E9. Noninterest revenue sourees

15、for a bank are ealled:A) Commitment fees on loans 貸款承諾費Rose/Hudgins, Bank Management and Finaneial Serviees, 8/eB) 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 bank's temporary lending of excess reserves to other banks is labeled on th

16、e balance sheet as:A) Fed Funds PurchasedB) Fed Funds SoldC) Money Market DepositsD) Securities Purchased for Resale 逆回購E) None of the above Answer: B 15 Which of the following accounts is sometimes called the bank's primary reserves? 第一準備A) Cash and deposits due from bank 現(xiàn)金和同業(yè)存款B) Investment secur