金融英語(yǔ)業(yè)務(wù)知識(shí)練習(xí)試卷41(題后含答案及解析)

金融英語(yǔ)業(yè)務(wù)知識(shí)練習(xí)試卷41(題后含答案及解析)題型有：2.單項(xiàng)選擇題單項(xiàng)選擇題1．Callablebondsarebondsinwhich______.A．theborrowerhastherighttopayoffallorpartofthebondbeforethescheduledmaturitydateB．thelenderhastherighttorecallallorpartofthebond’sprincipalvaluebeforethescheduledmaturitydateC．couponpaymentscanbesuspendedforabriefperiodoftimeD．theissuerhasdefaulted正確答案：A解析：答案為A項(xiàng)。在可贖回債券中，發(fā)行人(借款人)有權(quán)在到期前收回全部或部分所發(fā)行的債券。故本題選A項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)2．Bondsthatcanbechangedtosharesofcommonstockaresaidtobe______.A．callableB．generalobligationC．convertibleD．zero-coupon正確答案：C解析：答案為C項(xiàng)?？梢赞D(zhuǎn)化成普通股的債券是可轉(zhuǎn)換債券。故本題選C項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)3．Preferredstockholdersreceive______.A．couponpaymentsB．fixeddividendpaymentsC．variabledividendpaymentsD．paymentintheformofadditionalstock正確答案：B解析：答案為B項(xiàng)。優(yōu)先股股東獲得的股息是固定的。故本題選B項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)4．Amortizationreferstotheprocessof______.A．collectingonoverduemortgagesB．replacingworn-outphysicalcapitalwithnewequipmentC．graduallyrepayingtheprincipalonamortgageD．replacingcommonstockwithpreferredstock正確答案：C解析：答案為C項(xiàng)。amortization“分期償還”，是指抵押貸款中逐漸歸還本金的過程。故本題選C項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)5．Whichofthefollowingisnottrue?______.A．Commonstockisasecuritythatrepresentsownershipinacorporation.B．Authorizedstockisthemaximumnumberofsharesthatacorporationislegallypermittedtoissueunderitsarticlesofincorporation.C．Outstandingslockisstockthathasnotbeenboughtbyinvestors.D．Noneoftheabove.正確答案：C解析：答案為C項(xiàng)。authorizedstock“法定股本”，是指一個(gè)公司可以發(fā)行的各類股票的最高額。法定額列入公司的執(zhí)照中，但可以由公司股東依據(jù)有關(guān)法規(guī)進(jìn)行調(diào)整。并非所有法定的股票額都要發(fā)行，許多公司都將沒有發(fā)行的部分留待將來需要資金時(shí)再發(fā)行。Outstandingstock“已發(fā)行的股票”，指一個(gè)股份公司已售出的、流通在外的股票。本題C項(xiàng)對(duì)outstandingstock的論述恰好與事實(shí)相反，故選C項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)6．Howdoestheacidtestratiodifferfromthecurrentratio?______.A．Itexcludesstocks.B．Itexcludestradedebtorsagedoverthreemonths.C．Itisbasedonfuturebalancesheetsratherthanthepresent.D．Theratioisauditedandincludedinthefinancialstatements.正確答案：A解析：答案為A項(xiàng)。stock“存貨”，同inventory。酸性測(cè)試比率與流動(dòng)比率的區(qū)別在于其在計(jì)算流動(dòng)資產(chǎn)時(shí)，將存貨排除在外。故本題選A項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)7．Whenearningspershareiscomputed,dividendsonpreferredstockare______.A．a(chǎn)ddedbecausetheyrepresentearningstothepreferredstockholdersB．subtractedbecausetheyrepresentearningstothepreferredstockholdersC．ignoredbecausetheydonotpertaintothecommonstockD．reportedseparatelyontheincomestatement正確答案：B解析：答案為B項(xiàng)。earningspershare，EPS“每股凈收益”，是本年盈余與普通股流通股數(shù)的比值，在計(jì)算時(shí)應(yīng)將優(yōu)先股的紅利排除在外。故本題選B項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)8．Whichofthefollowingstatementsisnotcorrect?______.A．Abondissueisatechniqueforsubdividingaverylargeloanintomanysmall,transferableunits.B．Bondinterestpaymentsarecontractualobligations,whereastheboardofdirectorsdetermineswhetherornotdividendswillbepaid.C．Asinterestratesrise,themarketpricesofbondsrise;asinterestratesfall,bondpricestendtofall.D．Bondinterestpaymentsaredeductibleindeterminingincomesubjecttoincometaxed,whereasdividendspaidtostockholdersarenotdeductible.正確答案：C解析：答案為C項(xiàng)。發(fā)行債券是一種將大額貸款劃分為許多小額的，可轉(zhuǎn)讓的部分的方法；債券利息的支付是一種合同義務(wù)，但是否支付紅利，則是由公司董事會(huì)決定的；利率與債券的市場(chǎng)價(jià)成反比；債券利息的支付可作所得稅扣減，但支付給股東的紅利則不可作稅收扣減。本題中，只有選項(xiàng)C的論述是錯(cuò)誤的，故選C項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)9．AdepositdenominatedindollarsheldbyabankinAsiaiscalledas______.A．dollar-denominatedcurrencyB．orientdollarC．AsiandollarD．Eurodollar正確答案：D解析：答案為D項(xiàng)。亞洲銀行所持有的美元賬戶也稱為歐洲美元。故本題選D項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)10．Assumethatasecurityhastwopossibleoutcomes.Thereisa75percentchancetheyieldwillequal10percentanda25percentchancetheyieldwillequal20percent.Theexpectedyieldforthissecurityis______.A．15percentB．12.5percentC．17.5percentD．13.5percent正確答案：B解析：答案為B項(xiàng)。根據(jù)題意，該證券的預(yù)期收益率=75％×lO％+25％×20％=5％，故選B項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)11．Ingeneral,themoreliquidanassetthe______.A．lessitislikelytoyieldB．greateritsriskofdefaultC．loweritsmarketpricewillbeD．moreitwilladdtobankprofits正確答案：A解析：答案為A項(xiàng)。通常來說，資產(chǎn)的流動(dòng)性和它的收益率成反比。故本題選A項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)12．Theinterestrateprintedonthefaceofabondiscalledthe______.A．couponrateB．primerateC．printedrateD．nominalrate正確答案：A解析：答案為A項(xiàng)。primerate“基準(zhǔn)利率，優(yōu)惠利率”。債券票面上的利率為息票率。故本題選A項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)13．Ariseininterestratesleadsto______.A．capitalgainsforbondholdersB．capitallossesforbondholdersC．incomegainsforbondholdersD．incomelossesforbondholders正確答案：B解析：答案為B項(xiàng)。利率上升將導(dǎo)致債券價(jià)格下降，即投資人遭受資本損失。故本題選B項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)14．Ifthereserverequirementratiowereequaltozero,then______.A．thedepositmultiplierwouldbeinfinitelylargeB．requiredreserveswouldbeequaltozeroC．thebankingsystemwouldtheoreticallybeabletocreateaninfinitelylargeamountofdemanddepositsD．a(chǎn)lloftheabove正確答案：D解析：答案為D項(xiàng)。如果準(zhǔn)備金要求為零，則法定準(zhǔn)備金為零，存款擴(kuò)張倍數(shù)將趨于無(wú)窮大，理論上銀行系統(tǒng)可以無(wú)限度地創(chuàng)造大量活期存款。本題中A項(xiàng)、B項(xiàng)、C項(xiàng)的內(nèi)容都正確，故選D項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)15．Financialintermediaries’primaryfunctioninfinancialmarketsistoserveas______.A．ultimateborrowersB．ultimatelendersC．ultimatesaversD．middlemen正確答案：D解析：答案為D項(xiàng)。金融中介在金融市場(chǎng)中的最初職能是充當(dāng)中間人。故本題選D項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)16．SupposetheFedbuys$10millioningovernmentsecuritiesfromacommercialbank.Iftherequiredreserveratiois0.25,whatisthemaximumamountbywhichcheckabledepositsinthebankingsystemcanchange?______.A．+$10000000B．+$25000000C．+$40000000D．-$40000000正確答案：C解析：答案為C項(xiàng)。根據(jù)題意，銀行系統(tǒng)所能創(chuàng)造的最大存款金額=$10million×1／0．25=$40million，故選C項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)17．Supposetheannualizedyieldona91-dayTreasurybillis25%.Ifyouinvested$10000inthisbill,howmuchwouldyouhavetopayforthissecurity?______.A．$11250B．$10012.50C．$9998.75D．$9968.93正確答案：D解析：答案為D項(xiàng)。設(shè)該證券的售價(jià)為x，則以下方程成立：[(10000一x)÷X]÷9l×365=25%。本題經(jīng)過計(jì)算，x=$9993，故選D項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)18．Whoarethefirsttobearfinanciallossesincurredbythebank?______.A．ThedepositorsB．ThedebtorsC．ThebankcapitalshareholdersD．Thebankemployees正確答案：C解析：答案為C項(xiàng)。銀行一旦遭受損失，首先由股東承擔(dān)損失。故本題選C項(xiàng)。知識(shí)模塊：金融英語(yǔ)業(yè)務(wù)知識(shí)19．Agovernmentisfacedwithabalanceofpaymentsdeficit.Itmaytakeactiont