商业银行课后习题及答案
商业银行业务与经营_庄毓敏主编_部分课后习题
商业银行业务与经营庄毓敏主编部分课后习题本文主要围绕商业银行的业务与经营展开，通过解答一些课后习题，加深对商业银行经营理念及业务知识的掌握。
1. 商业银行的定位及主要职能是什么？商业银行是一种为广大公众提供金融服务的银行机构。
其主要职能包括：•存款业务：接收公众存款，并根据需要进行储蓄、结算等操作；•放贷业务：向客户提供贷款，满足其资金需求；•接受委托：代理客户进行各类金融业务，如代理收付款项、代理保险等；•发行货币：商业银行在一定条件下可以发行自己的货币，如发行信用卡等。
2. 商业银行的经营模式有哪些？商业银行的经营模式主要有以下几种：•存款贷款模式：商业银行通过吸收存款，再将存款用于放贷，获取利差收入；•投资理财模式：商业银行通过投资理财，获取利息、股息、租金等投资收益；•手续费收入模式：商业银行通过提供各类金融服务，如代理收付款项、金融咨询等，获得手续费收入；•连锁经营模式：商业银行通过开设分支机构、合作网点等形式，建立全国范围的服务网络，提供便利的金融服务。
3. 商业银行如何管理信贷风险？商业银行在放贷业务中面临信贷风险，为了管理这些风险，可以采取以下措施：•严格的信贷审查：商业银行应对借款人进行详细的资信评估，了解其还款能力和还款意愿；•多元化的贷款组合：商业银行应将贷款资金分散投放到不同行业、不同地区的借款人身上，以降低集中风险；•建立风险管理体系：商业银行应建立完善的风险管理体系，包括制定风险管理政策、建立风险评估和监测系统等；•做好风险防范：商业银行应随时关注经济形势的变化，及时调整贷款政策，降低风险暴露。
4. 商业银行的资产负债管理有哪些原则？商业银行的资产负债管理是指通过合理配置资产和负债，保持资金安全和流动性，实现风险和收益的平衡。
其主要原则包括：•安全性原则：商业银行应合理配置资产和负债，确保资金安全，降低风险暴露；•流动性原则：商业银行应合理配置流动性资产和负债，以应对突发资金需求；•盈利性原则：商业银行应根据市场情况合理配置资产和负债，以实现盈利和增加收益；•资本充足性原则：商业银行应保持足够的资本充足率，以应对可能的损失。
商业银行课后习题及答案
一、名词解释表外业务（Off-BalanceSheetActivities，OB）是指商业银行所从事的、按照现行的会计准则不记入资产负债表内、不形成现实资产负债但能增加银行收益的业务。
表外业务是有风险的经营活动，形成银行的或有资产和或有负债，其中一部分还有可能转变为银行的实有资产和实有负债，故通常要求在会计报表的附注中予以揭示。
流动性风险：指银行无力为负债的减少或资产的增加提供融资而造成损失或破产的风险。
信用风险：指债务人或交易对手未能履行合同所规定的义务或信用质量发生变化，影响金融产品价值，从而给债权人或金融产品持有人造成经济损失的风险。
利率敏感性资产(RSL)是指那些在市场利率发生变化时，收益率或利率能随之发生变化的资产。
相应的利率非敏感性资产则是指对利率变化不敏感，或者说利息收益不随市场利率变化而变化的资产。
利率敏感性负债(RSL)：是指那些在市场利率变化时，其利息支出会发生相应变化的负债核心资本又叫一级资本(Tier1capital)和产权资本，是指权益资本和公开储备，它是银行资本的构成部分附属资本、持续期缺口: 是银行资产持续期与负债持续期和负债资产现值比乘积的差额。
资本充足率：本充足率是一个银行的资产对其风险的比率可疑贷款是指借款人无法足额偿还贷款本息，即使执行担保，也肯定要造成较大损失大额可转让定期存单是由商业银行发行的、可以在市场上转让的存款凭证。
三、计算题（x*x 课件上所有的计算题都是范围）该银行的加权平均资金成本是多少？该银行的加权平均资金成本=1/4×10%/（1-15%）+2/4 ×11%/（1-5%）+0.5/4 ×11%/（1-2%）+0.5/4 ×22%=0.1288=12.88%该方法可以使银行管理层估算不同筹资方案对资金成本的影响，从而进行有把握的定价。
2、某银行通过7%的存款利率吸收了25万美元的新存款，银行估计，如果提供7.5%的利率，可筹集存款50 万美元；如果提供8%的利率，可筹集存款75 万美元；如果提供8.5%的利率，可筹集存款100 万美元；如果提供9%的利率，可筹集存款125 万美元。
商业银行经营学第四版课后答案
商业银行经营学第四版课后答案【篇一：商业银行经营学课后习题答案】本的各种不同组成部分及其作用商业银行的资本金除了包括股本、资本盈余、留存收益在内的所有者权益外，还包括一定比例的债务资本，如资本票据、债券等。
商业银行的资本具有双重特点，根据《巴塞尔协议》，常将所有者权益称为一级资本和核心资本，而将长期债务称为二级资本和附属资本。
（1）核心资本包括股本和盈余。
（2）附属资本包括若干种，通常有资本票据和债券两类。
（3）还有一些其他来源如准备金等。
2为何充足的银行资本能降低银行经营风险银行资本充足性是指银行资本数量必须超过金童管理当局所规定的能够保障正常营业自以维持充分信誉的最低限度；同时，银行现有资本或新增资本的构成，应该符合银行总体经营目标或所需新增资本的具体目的。
分为资本数量和资本结构的合理性。
资本量不足，往往是银行盈利性和安全性失衡所致。
为追求利润，过度扩大风险资产，盲目发展表外业务等，这些现象必然导致银行资本量相对不足，加大银行的经营风险。
3为何《巴塞尔协议》有关银行资本规定对国际银行间的公平竞争具有特别重要的意义《巴塞尔协议》对银行资本衡量采用了全新的方法。
其中，表内风险资产和表外风险资产测算是关键。
对资本充足性规定了国际统一的标准，具有很强的约束力。
为了保持资本质量，避免银行集团内部的双重杠杆作用，新协议的适用范围将在全面并表基础上扩大到以银行业务为主的银行集团的持股公司。
新协议还考虑了银行业的进步和业内对1988年协议的批评意见，明确提出五大目标，即把评估资本充足率的工作与银行面对的主要风险更紧密的联系在一起，促进安全稳健性；在充分强调银行自己的内部风险评估体系的基础上，促进公平竞争；激励银行提高风险计量与管理水平；资本反映银行头寸和业务的风险度；重点放在国际活跃银行，基本原则适用于所有银行。
4讨论现行的风险加权资本的要求5银行如何确定其资本金要求？应考虑哪些关键的因素银行最低资本限额应与银行资产结构决定的资产风险相联系，因此银行资本的要求量与银行资本结构及资产结构直接相关。
《商业银行管理》课后习题答案Problem7
Problems7-1. What kind of futures or options hedges would be called for in the following situations?a. Interest rates are expected to decline and First National Bank of Canton expects a sharp seasonal rise in loan demand in the upcoming spring quarter.First National can expect lower loan revenue unless it uses long futures hedges in which contracts for government securities are first purchased and then sold at a profit as security prices rise provided interest rate really do fall. A similar gain could be made using call options on government securities or on financial futures contracts.b. Silsbee State Bank has interest-sensitive assets of $79 million and interest-sensitive liabilities of $68 million over the next 30 days and market interest rates are expected to fall.Sislbee State Bank’s interest-sensitive assets exceed its interest-sensitive liabilities by $11 million which means the bank will be open to loss if interest rates fall. The bank could purchase financial futures contracts for subsequent sale or use a call option on government securities or financial futures contracts approximately equal in dollar volume to the $11 million interest-sensitive gap.c. A survey of Tuskee Bank’s corporate loan customers this month (October) indicates that, on balance, this group of firms will need to draw $155 million from their credit lines in November and D ecember, which is $80 million more than the bank’s management has forecasted and prepared for. The bank’s economist has predicted a significant increase in money market rates over the next 60 days.The forecast of higher interest rates means the bank must borrow at a higher interest cost which, other things held equal, will lower its net interest margin. To offset the expected higher borrowing costs the bank's management should consider a short sale of financial futures contracts or a put option approximately equal in volume to the additional loan demand. Either government securities or EuroCDs would be good instruments to consider using in the futures market or in the option market.d. Settlement Hills National Bank reports that its interest-sensitive liabilities for the next week will be approximately $42 million, while interest-sensitive assets will approach $31 million. Data provided by the Federal Reserve Board suggests a near-term rise in money market interest rates.Settlement Hills National Bank has interest-sensitive liabilities greater than interest-sensitive assets by $11 million. If interest rates rise, the bank's net interest margin will likely be squeezed due to the faster rise in liability costs. Sales of financial futures contracts followed by a subsequent purchase or put options would probably help here.e. Caufield Bank and Trust Company finds that its portfolio of earning assets as an average duration of 1.35 years and its liabilities have an average duration of .95 years. Interest rates are expected to rise by 50 basis points between now and year-endCaufield Bank and Trust Company has an asset duration of 1.35 years and a liabilities duration of 0.95. A 50-basis point rise in money-market rates would reduce asset values relative to liabilities which means its net worth would decline. The bank should consider short sales of government futures contracts or put options on these securities or on their related futures contracts.7-3. A bank plans to borrow $55 million in the money market for one month at a current interest rate of 8.5 percent with an interest-rate cap on this borrowing of 10 percent. Suppose money market interest rates climb to 11.5 percent as soon as the borrowing occurs. How much total interest will the bank owe?Total Amount Interest Number of MonthsInterest Owed = Borrowed * Rate Charged * 12= $55 million x 0.115 x 112= $0.527 million or $527,000.7-9. Silver Beach National Bank wants to purchase a portfolio of million-dollar-denomination commercial loans with an expected average rate of return of 11 percent. However, when funds become available to purchase the loans in 6 months, market interest rates are expected to be in the 10 percent range. If the total size of the portfolio is $100 million and Treasury Bill options are available today at a market price of $890,000 (per million-dollar contract) upon payment of a $12,000 premium and we forecast a rise in market value of $900,000, what before-tax profit could the bank earn from this transaction?The relevant before-tax profit formula is:Before-Tax Profit = $900,000 - $890,000 - $12,000 = -$2,000.In this case there is no option profit, only a loss due to the failure of T-bill prices to rise enough to fully cover the option premium. Because interest rates are expected to fall, a call option would be appropriate.7-10. Treasury bill futures contracts carry denominations of $1 million but have a current market value of $960,000. Suppose the duration of these bills is 0.33 years and market interest rates fall from 4 percent to 3 percent. What change in the index value of these futures contracts will occur?Change in Value of T-Bill Futures 0.04) (1.01- x $960,000 x years .33- +== +$3046.157-11. Suppose a bank wants to hedge its overall asset-liability position using T-bond futures contracts. Given the information below:Total assets $853 million Duration of bank assets 3.5 years Total liabilities $790 million Duration of bank liabilities 1.7 years Price of futures $95,000 Duration of T-bonds 9.5 yearsPlease calculate the approximate number of futures contracts the bank will need to fully cover the interest-rate risk it faces? Number of Futures Contracts Needed = mill. $.095 x years 5.9mill. $835 x years) 1.7 x mill.$835mill.$790 - years (3.5= 1750.14 contracts7-12. By what amount will the market value of Treasury bond futures contracts change if they have a duration of 8.80 years, a current market price of $98,500, and if interest rates rise from 8.50 to 9.50 percent?Changes in Value of T-Bond Futures Contract 0.0850) (10.01 x$98,500 x years 8.80- ++== -$7988.947-13. Cleberg National Bank reports that its assets have a duration of 1.90 years while liabilities average 1.12 years in duration. To hedge its duration gap management wants to employ T-bond futures contracts that have a current price of $99,250 and a duration of 9 years. The ba nk's assets total $144 million and liabilities total $132 million. Approximately how many futures contracts for T-bonds will the bank need to cover its interest-rate risk exposure?Number of T-Bond Futures Contracts Neededmillion 09925 . * years 9million 144$*)12.1*million144$million$132 - years (1.90=140.79 contracts。
庄毓敏《商业银行业务与经营》(第2版)课后习题(商业银行中间业务与管理)【圣才出品】
第10章 商业银行中间业务与管理1．什么是商业银行的中间业务？答：在以英美为主的西方商业银行业务中，与我国中间业务概念相对应的是表外业务，指商业银行所从事的，按通行会计准则不列入资产负债表，不影响资产负债总额，但会改变银行当期损益的经营活动。
依据2001年7月4日中国人民银行颁布的《商业银行中间业务暂行规定》中间业务是指不构成商业银行表内资产、表内负债，形成银行非利息收入的业务，即能为商业银行带来货币收入，却不直接列入银行资产负债表内的业务。
中间业务具有表外性、多样性和风险差异性三个特点。
2．中间业务的种类如何划分？答：（1）按照巴塞尔委员会的分类根据巴塞尔委员会对表外业务广义和狭义概念的区别，按照是否构成银行或有资产和或有负债，可以将表外业务分为两类：①或有债权／债务类表外业务。
或有债权／债务类表外业务在一定条件下可转化为表内资产或负债业务。
这类表外业务主要包括贷款承诺、担保和金融衍生工具类业务。
②金融服务类表外业务。
银行通过这类业务向客户提供金融服务，以收取手续费为目的，不承担任何资金损失的风险，因此不构成银行的或有债权/债务。
这类业务主要包括代理类、信托类、信息咨询类、结算支付类以及与贷款和进出口有关的服务等。
（2）按照中国人民银行的分类从商业银行开展中间业务的功能和形式角度，将中间业务分为九大类：①支付结算类中间业务。
支付结算类中间业务是指由商业银行为客户办理因债权债务关②银行卡业务。
银行卡是由经授权的金融机构（主要指商业银行）向社会发行的具有消费信用、转账结算、存取现金等全部或部分功能的信用支付工具。
③代理类中间业务。
代理类中间业务指商业银行接受客户委托，代为办理客户指定的经济事务，提供金融服务并收取一定费用的业务。
④担保类中间业务。
担保类中间业务指商业银行为客户的债务清偿能力提供担保，承担客户违约风险的业务。
主要包括银行承兑汇票、备用信用证、各类保函等。
⑤承诺类中间业务。
承诺类中间业务是指商业银行在未来某一日期接照事前约定的条件向客户提供约定信用的业务，主要指借款承诺,包括可撤销承诺和不可撤销承诺两种。
戴国强《商业银行经营学》(第4版)课后习题(第七章 租赁和信托——第九章 其他业务)【圣才出品】
第七章租赁和信托一、概念题1．经营性租赁答：经营租赁又称服务性租赁，是指出租人既提供融资便利，又负责租赁设备的维护、保养，同时还承担设备的有形及无形折旧的风险的一种中短期租赁业务。
这些租赁设备一般是通用性强、技术更新快的，如电脑、加工工业设备、医疗器械等。
承租人的承租目的已不是融通资金，而是为得到设备的短期使用，以及出租人提供的各种管理服务。
因而这种租赁一般期限较短，如几个月或几天，在租赁期内可以中途解除合同，期满后一般将租赁物交回出租人，对于承租人来说，应用经营性租赁，可以避免设备的闲置浪费及资产由于新产品出现而无形折旧，并可得到技术，维修等服务。
而对于出租人来说，其风险较大，并要负担大量的费用，因而租金相对于融资性租赁来说，租金要高得多。
2．转租赁答：转租赁是指出租人在自己营运资金不足或某些设备不能直接购买的情况下，作为中介人从第三方以租赁融资后购买或承租设备，再转租给承租人使用的金融租赁。
3．回租赁答：回租租赁也称先卖后租或租赁，指承租人将已有的设备卖给出租人，然后再租回来使用的金融租赁方式。
这种租赁方式对承租人来说，可以达到减少占用资金，扩大投资，并可在投资抵免税中享受优惠。
4．杠杆租赁答：杠杆租赁又称平衡租赁或借贷式租赁，它是指以出租人或联合几个出租人自筹购买设备的少量资金，然后以设备和租金作抵押，以转让收取租金作为贷款的保证，向银行贷取50%～80%的大部分贷款，购买大型资金密集型设备出租给承租人的金融租赁。
这种租赁方式较为繁杂、手续繁琐。
由于这种租赁设备可采取加速折旧，并能减免税金，因而承租人可以分享一部分优惠而减少租金的支出。
5．委托贷款答：委托贷款亦称“特约信托贷款”，是指委托人将资金委托信托机构按其指定的对象、范围和用途发放贷款的信托。
信托机构负责按信托合同规定发放贷款，并监督贷款使用和收回，但不承担贷款风险，只按规定收取手续费。
信托收益按贷款实绩交付受益人。
6．信托投资答：信托投资亦称“投资信托”，是指委托人将资金交付受托人，受托人以自己的名义，按委托人的意志进行投资的行为。
《商业银行管理》课后习题答案IMChap5
CHAPTER 5MEASURING AND EVALUATING BANK PERFORMANCEGoal of This Chapter: To help the reader learn how to analyze and evaluate a bank's performance, especially its rate of return, efficiency, and risk exposure, from the data provided in bank financial statements.Key Terms Presented in This ChapterBank Profitability Equity MultiplierROA Credit RiskROE Liquidity RiskEfficiency Market RiskNet Interest Margin Interest-Rate RiskNoninterest Margin Earnings RiskNet Profit Margin Solvency RiskAsset Utilization UBPRChapter OutlineI. Introduction: Performance Pressures Faced by Banks TodayII. Evaluating a Bank's PerformanceA. Determining the Bank's Long-Range ObjectivesB. Maximizing The Value of the Firm: A Key Objective for Any BankC. Profitability Ratios: A Surrogate for Stock Values1. Key Profitability Ratios in Banking2. Interpreting Profitability Ratios3. Useful Profitability Formulas4. Breaking Down Equity Returns for Closer Analysis5. Break-Down Analysis of a Bank's Return on Assets6. What a Breakdown of Bank Profitability Measures Can Tell UsD. Measuring Risk in Banking1. Credit Risk2. Liquidity Risk3. Market Risk4. Interest-Rate Risk5. Earnings Risk6. Solvency (or Default) Risk7. Other Forms of Risk in Banking (Inflation Risk, Currency orExchange-Rate Risk, Political Risk, and Crime Risk)E. Other Goals in BankingIII. The Impact of Bank Size on PerformanceIV. Watching out for Size, Location and Regulatory Bias in Analyzing Bank Performance V. Using Financial Ratios and Other Analytical Tools to Track Bank Performance--The UBPR.VI. Summary of the ChapterAppendix to the Chapter - Improving Bank Performance Through Knowledge: Sources of Information for Bankers, Their Customers, and Bank RegulatorsConcept Checks5-1. Why should banks be concerned about their level of profitability and exposure to risk? Banks in the U.S. and most other countries are private businesses that must attract capital from the public to fund their operations. If profits are inadequate or if risk is excessive, they will have greater difficulty in obtaining capital and their funding costs will grow, eroding profitability. Bank stockholders, depositors, and bank examiners representing the regulatory community are all interested in the quality of bank performance. The stockholders are primarily concerned with profitability as a key factor in determining their total return from holding bank stock, while depositors (especially large corporate depositors) and examiners typically focus on bank risk exposure.5-2. What individuals or groups are likely to be interested in these aspects or dimensions of bank performance?The individuals or groups likely to be interested in bank profitability and risk include other banks lending to a particular bank, borrowers, large depositors, holders of long-term debt capital issued by banks, bank stockholders, and the regulatory community.5-3. What factors influence a bank's stock price?A bank's stock price is affected by all those factors affecting its profitability and risk exposure, particularly its rate of return on equity capital and risk to shareholder earnings. A bank can raise its stock price by creating an expectation in the minds of investors of greater earnings in the future, by lowering the bank's perceived risk exposure, or by a combination of increases in expected earnings and reduced risk.5-4. Suppose that a bank is expected to pay an annual dividend of $4 per share on its stock in the current period and dividends are expected to grow 5 percent a year every year, and the minimum required return to equity capital based on the bank's perceived level of risk is 10 percent. Can you estimate the current value of the bank's stock?In this constant dividend growth rate problem the current value of the bank's stock would be: P o = D1 / (k – g) = $4 / (0.10 – 0.05) = $80.5-5. What is return on equity capital and what aspect of bank performance is it supposed to measure?Return on equity capital is the ratio of Net Income After Taxes/Total Equity Capital. It represents the rate of return earned on the funds invested in the bank by its stockholders.5-6. Suppose a bank reports that its net after-tax income for the current year is $51 million, its assets total $1,444 million, and its liabilities amount to 926 million. What is its return on equity capital?The bank's return on equity capital should be:ROE = Net After Tax Income = $51 million = .098 or 9.8 percentEquity Capital $1,444 mill.-$926 mill.5-7. What is return on assets and why is it important in banking?Return on assets is the ratio of Net Income After Taxes/Total Assets. The rate of return secured on a bank's total assets indicates the efficiency of its management in generating net income from all of the resources (assets) committed to the institution.5-8. A bank estimates that its total revenues from all sources will amount to $155 million and its total expenses (including taxes) will equal $107 million this year. Its liabilities total $4,960 million while its equity capital amounts to $52 million. What is the bank's return on assets? Is this ROA high or low? How could you find out?The bank's return on assets would be:ROA = Net After Tax Income = $155 mill. - $107 mill. = 0.0096 or 0.96 percent Total Assets $4,960 mill. + $52 mill.The size of this bank's ROA should be compared with the ROA's of other banks similar in size and location to determine if this bank's ROA is high or low relative to the average forcomparable banks.5-9. Why do bankers pay close attention today to the net interest margin and noninterest margin? To the earnings base and spread?The net interest margin (NIM) indicates how successful the bank has been in borrowing funds from the cheapest sources and in maintaining an adequate spread between its returns on loans and security investments and the cost of its borrowed funds. If the NIM rises, loan and security income must be rising or the average cost of funds must be falling or both. A declining NIM is undesirable because the bank's interest spread is being squeezed, usually because of rising interest costs on deposits and other borrowings.In contrast, the noninterest margin reflects the bank's spread between its noninterest income (such as service fees on deposits) and its noninterest expenses (especially salaries and wages and overhead expenses). For most banks the noninterest margin is negative. Management will usually attempt to expand fee income, while controlling closely the growth of noninterest expenses in order to make a negative noninterest margin as least negative as possible.The earnings base indicates the proportion of the bank's earning assets (loans, leases, and investments) relative to its total assets. As competition increases, greater pressure is placed on the bank's management to maintain the quality and quantity of these earning assets. Additionally, the bank's managers typically will shift some of their emphasis to increasing noninterest income generated by fees.The earnings spread measures the effectiveness of the bank's intermediation function of borrowing and lending money, which, of course, is the bank's primary way of generating earnings. As competition increases, the spread between the average yields on assets and the average cost of liabilities will be squeezed, forcing the bank's management to search for alternative sources of income, such as fees from various services the bank offers.5-10. Suppose a banker tells you that his bank in the year just completed had total interest expenses on all borrowings of $12 million and noninterest expense of $5 million, while interest income from earning assets totaled $16 million and noninterest revenues added to a total of $2 million. Suppose further that assets amounted to $480 million of which earning assets represented 65 percent of total assets, while total interest-bearing liabilities amounted to 55 percent of the bank's total assets. See if you can determine this bank's net interest and noninterest margins and its earnings base and earnings spread for the most recent year.The bank's net interest and noninterest margins must be:Net Interest = $16 mill. - $12 mill. Noninterest = $2 mill. - $5 mill.Margin $480 mill. Margin $480 mill.=.00833 = -.00625 The bank's earnings spread and earnings base are:Earnings = $16 mill. - $12 mill.Spread $480 mill * 0.85 $480 mill. * 0.75= .0392 -.0333Earnings Base = $480 mill. - $480 mill. * 0.15 = 0.85 or 85 percent$480 mill.5-11. What are the principal components of ROE and what do each of these components measure?The principal components of ROE are:a. The net profit margin or net after-tax income to operating revenues which reflects theeffectiveness of a bank's expense control program;b. The degree of asset utilization or ratio of operating revenues to total assets which measures the effectiveness of managing the bank's assets, especially the loan portfolio; and,c. The equity multiplier or ratio of total assets to total equity capital which measures a bank's use of leverage in funding its operations.5-12. If a bank has an ROA of 0.80 percent and an equity multiplier of 12x what is its ROE? Suppose this bank's ROA falls to 0.60 percent. What size equity multiplier must it have to hold its ROE unchanged?The bank's ROE is:ROE = 0.80 percent *12 = 9.60 percent.If ROA falls to 0.60 percent, the bank's ROE and equity multiplier can be determined from:ROE = 9.60% = 0.60 percent * Equity MultiplierEquity Multiplier = 9.60 percent = 16x.0.60 percent5-13. Suppose a bank reports net income after taxes of $12, before-tax net income of $15,operating revenues of $100, assets of $600, and $50 in equity capital. What is the bank's ROE? Tax-management efficiency indicator? Expense control efficiency indicator? Asset management efficiency indicator? Funds management efficiency indicator?The bank's ROE must be:ROE = 50$12$ = 0.24 or 24 percentIts tax-management, expense control, asset management, and funds management efficiencyindicators are:Tax Management = $12 Expense Control = $15Efficiency indicator $15 Efficiency Indicator $100= .8 or 80 percent =.15 or 15 percentAsset Management = $100 Funds Management = $600Efficiency Indicator $600 Efficiency Indicator $50= 0.1666 or 16.67 percent = 12 x5-14. What are the most important components of ROA and what aspects of bank performance do they reflect?The principal components of ROA are:a. Total Interest Income Less Total Interest Expense divided by Total Assets, measuring a bank's success at intermediating funds between borrowers and lenders;b. Provision for Loan Losses divided by Total Assets which measures management's ability to control loan losses and manage a bank's tax exposure;c. Noninterest Income less Noninterest Expenses divided by Total Assets, which indicates the ability of management to control salaries and wages and other noninterest costs and generate tee income;d. Net Income Before Taxes divided by Total Assets, which measures operating efficiency and expense control; ande. Applicable Taxes divided by Total Assets, which is an index of tax management effectiveness.5-15. If a bank has a net interest margin of 2.50%, a noninterest margin of -1.85%, and a ratio of provision for loan losses, taxes, security gains, and extraordinary items of -0.47%, what is its ROA?The bank's ROA must be:ROA = 2.50 percent - 1.85 percent - 0.47 percent = 0.18 percent5-16. To what different kinds of risk are banks subjected today?a. Earnings Risk -- the probability that a bank's earnings (net income) will fall, subjecting its stockholders to actual losses or to lower rates of return.b. Credit Risk -- the probability that loans and securities the bank holds will not pay out as promised.c. Solvency Risk -- the possibility or probability the bank will fail.d. Liquidity Risk -- the probability the bank will not have sufficient cash on hand in the volume needed precisely when cash demands arise.e. Market Risk -- the probability that the value of assets held by the bank will decline due to falling market prices.f. Interest-Rate Risk - the possibility or probability interest rates will change, subjecting the bankto losses.5-17. What items on a bank's balance sheet and income statement can be used to measure it's risk exposure?There are several alternative measures of risk in banking. Solvency risk is often measured by bank capital ratios, such as the ratio of total capital to total assets or total capital to risk assets. Creditrisk can be tracked by such ratios as net loan losses to total loans or relative to total capital. Liquidity risk can be followed by using such ratios as cash assets to total assets or by total loans to total assets. Interest-rate risk may be indicated by such ratios as interest-sensitive liabilities to interest-sensitive assets or the ratio of money-market borrowings to money-market assets.5-18. A bank reports that the total amount of its net loans and leases outstanding is $936 million,its assets total $1,342 million, its equity capital amounts to $110 million, and it holds $1,150 million in deposits, all expressed in book value. The estimated market values of the bank's total assets and equity capital are $1,443 million and $130 million, respectively. The bank's stock is currently valued at $60 per share with annual per-share earnings of $2.50. Uninsured deposits amount to $243 million and money market borrowings total $ 1 32 million, while nonperforming loans currently amount to $43 million, and the bank just charged off $21 million in loans. Calculate as many of the bank's risk measures as you can from the foregoing data.Net Loans and Leases = $936 mill. Uninsured Deposits $243 mill.mill.0.7069 or 70.69 percent 0.2113 or 21.13 percentEquity Capital = $130 mill. Stock Price $60Total Assets $1,443 mill. Earnings Per Share $2.50 = 0.0901 or 9.01 percent = 24 XNonperforming Assets = $43 mill. =0.0459 or 4.59 percentNet Loans and Leases $1,443 mill.Charge-offs of loans = $21 Purchased Funds = $243 mill. + $132 mill. Total Loans and Leases $936 Total Liabilities $1,324 mill. - $110 mill.=.0224 or 2.24 percent .3089 or 30.89 percentBook Value of Assets = $1324 =0.9175 or 91.75 percentMarket Value of Assets $1443Problems5-1. First National Bank of Inesco is expected to pay a dividend of $12 per share at the end of the year and its stock dividends are expected to grow 8 percent a year indefinitely into the future. If the appropriate discount rate applied to the bank's expected dividend stream is 15 percent,Inesco's current stock price should be:P o = D (k g)1- = $12(.15.08)- = $171.43 per share.5-2.Price State Bank's expected stream of dividends over the next three years is as follows: Expected Dividends Per SharePeriod 1 $3.00Period 2 $4.50Period 3 $6.00Applying a discount rate of 12 percent to this dividend stream yields an estimated stockprice ofP o = $3(1.12)+ + $4.50(1.12)2+ + $6(1.12)3+ + $60(1.12)3+P 0 = $53.24 per share.5.3 Depositors and Merchants Bank has an equity-to-asset ratio of 7.5 percent which means its equity multiplier must be:1/(Equity Capital / Assets) = Assets EquityCapital = 1 / 0.075 = 13.33xIn contrast, Newton National Bank has an equity multiplier of:1/(Equity Capital / Assets) = 10.06= 16.67xWith an ROA of 0.85 percent Newton National would have an ROE of:ROE = 0.85 x 16.67x = 14.17 percent.In this case Newton National Bank is making greater use of financial leverage and is generating a higher return on equity capital.Depositors and Merchants has an ROE of:ROE = 0.85 x 13.33 x = 11.33 percent.5-4. The income and expense statement for Gilcrest Merchants National Bank, when arranged in proper order, would appear as follows:Gilcrest Merchants National Bank Income and Expense StatementInterest Fees on Loans $61Interest Dividends on Securities 12Total Interest Income 73Interest Paid on Deposits 49Interest on Nondeposit Borrowings 6Total Interest Expense 55Net Interest Income 18Provision for Loan Losses 2Noninterest Income and Fees 7Noninterest Expenses:Salaries and Employee Benefits 10Overhead Expenses 5Other Noninterest Expenses3Total Noninterest Expenses 18Net Income Before Taxes and SecurityGains or Losses 5Taxes 1Securities Gains (or Losses), Net ofTaxes1Net Income After Taxes $5Among the key ratios that can be calculated are the following:ROE = Net Income After Taxes = $5 =0.0180 or 1.80 percentEquity Capital $80ROA = Net Income After Taxes = $5 =0.005 or .5 percentTotal Assets $1000Net Interest Margin = Total Interest Income–Total Interest Expenses[($61 + $12) –($49 + $6)]=0.0180 or 1.8percent Total Assets $1000Net Noninterest = $7 - $18 =-0.011 or –1.1 percentMargin $1000Net operating margin = [Total Operating Revenues – Total Operating Expenses] /Total Assets = 1000$73$80$ = 0.0070 or 0.70 percent.Earnings = Total Interest Income - Total Interest Expenses = $61 + $12 - $49 + $6 Spread Total Earning Assets Total Interest Bearing $830 $710 Liabilities0.0880 – 0.0775 or 8.8 percent – 7.75 percent or 1.05 percentEarnings base = Total Assets – Nonearning Assets = $830 =0.83 or 83 percent in assets Total Assets $1000Profit Margin =Net income after taxes Total operating revenue = $5$80 = 0.0625 or 6.25 percent. Asset Utilization =Total operating revenue Total Assets = $80$1000 = $80$1000 = 0.08 or 8.0 percent Equity Multiplier =Total Assets Total Equity Capital = 12.5x Net Loans / Total Assets = 1000$670$ = 0.67 or 67 percentCash and Due from Bank = $120 = 0.12 or 12 percent Total Assets $1000Operating Efficiency Ratio = Total Operating Expenes Total Operating Revenues = $73$80 = 0.9125 or 91.25 percentEmployee Productivity = Net Operating Income = $80 - $73 = $175,000Ratio # of Full Time Employees $40 per employee5-5. The rates of return requested for Shadowwood National Bank are as follows:ROE = $105 ROA = $105$15,765 - $15,440 $15,7650.3231 or 32.31 percent 0.0067 or .67 percentNet Interest = $1875 - $1210 = $665 = 0.0527 or 5.27 percentMargin $12,612 $12,612(If total assets are used as the denominator, NIM = 4.22%.)Net Noninterest Margin =$501$685$12,612= 0.0146 or –1.46 percent.(If total assets are used as the denominator, the noninterest margin is –1.17%).Net Operating = ($1,875+- $501) – ($1,210 + $685 + $381) = $100 =0.0063 or.63 percent Margin $15,765 $15,765Net Return Before = ($1,875 + $501) – ($1,210 + $685 + $381 + $16) = $84 = 0.0053 or .53 Special Transaction Costs $15,765 $15,765 .percentEarnings per Share = 000,145000,000,105$ = $724.14 per share.Alternative Scenario 1:Suppose interest income, interest expenses, noninterest income, and noninterest expenses each increase by 5 percent, with all other items remaining unchanged.If we assume that the 5% increase flows through to net income, resulting in a 5% increase in net income, then the ROE, ROA, and EPS will increase by (at least) 5% also. Actually, the scenario which does not have provision for loan losses, securities gains, and taxes increasing would result in a greater than 5% increase in net income. This would, of course, result in the ROE, ROA, and EPS increases being greater than 5%.Alternative Scenario 2:Suppose Shadowood's interest income, interest expenses, noninterest income, and noninterest expenses decline by 5 percent, all other factors held equal. As with scenario 1, if we assume the decrease flows through to net income, then net income will decrease by 5%. This decrease will result in ROE, ROA, and EPS actually being greater than 5% as a result of the other items, such as provision for loan losses, taxes, and securities gains, not changing. Base Problem Alternative Scenario 1 AlternativeScenario 2Interest Income $1875 $1968.75 $1781.25 Interest Expense 1210 1270.50 1149.50 Net Interest Income $ 665 $ 698.25 $ 631.75Provision for Loan Losses $ 381 $ 381 $ 381Noninterest Income $ 501 $ 526.05 $ 475.95 Noninterest Expense 685 719.25 650.75 Net Noninterest Income ($184) ($193.20) ($174.8)Net Income Before Taxes $ 100 $ 124.05 $ 75.95 Income Taxes $ 16 $ 16 $ 16 Securities Gaines (orLosses)21 21 21 Net Income After Taxes $ 105 $ 129.05 $ 80.95Common SharesOutstanding145,000 145,000 145,000Base Problem AlternativeScenario 1AlternativeScenario 2a. ROE 32.31% 39.71% 24.91%b. ROA 0.67 0.82% 0.51%c. NIM (1) 5.27% 5.54% 5.01%NIM (2) 4.22% 4.43% 4.01%d. EPS $724.14 $890.00 $558.28e. NNIM (1) -1.46% -1.53% -1.39%NNIM (2) -1.17% -1.23% -1.11%f. NOM 0.63% 0.79% 0.48%g. Net Returns BeforeSpecial Transactions0.53% 0.69% 0.38%Notes: All figures except Common Shares in millions.Equity Capital = Total Assets - Total Liabilities = $ 15,765 - $15,440= $ 325 (millions) Total Assets =$15,765 millionsEarning Assets = $12,612 millionsNIM(1) uses Earning Assets in the denominator; NIM(2) uses Total AssetsNNIM(1) uses Earning Assets in the denominator; NNIM(2) uses Total Assets5-6. Selected balance sheet and income statement data for Farmers and Merchants National Bank are given as follows:Given: ROA = 0.0076 (i.e., 0.76%)Total Assets = $1.69 billion ($1,690 million)Equity Capital = $139 millionSolution:ROE = ROA * Total AssetsEquity Capital = 0.0076 * $1,690$139= 0.0924 or 9.24%Alternative Scenario 1:R0A increases by 50%, with no change in assets or equity capital.Therefore, the new ROA = 0.0076 * 1.5 = 0.0114 or 1.14%.New ROE = 1.14% * 12.16 = 13.86%This represents a 50% increase in ROE. With no changes in assets or equity, the investors' funds are more effectively utilized, generating additional income and making the bank more profitable. Alternative Scenario 2:ROA decreases by 50%, with no change in equity or assets.Therefore, the new ROA = 0.0076 * 0.5 = 0.0038 or 0.38%.New ROE = 0.38% * 12.16 = 4.62%This represents a 50% decrease in ROE. The bank's management has been less efficient, in this case, in managing their lending and/or investing functions or their operating costs.Alternative Scenario 3:ROA = 0.0076 or 0.76% (as in the original problem)Total assets double in size to $3.38 billion and equity capital doubles in size to $278 million. Therefore, the equity multiplier (i.e. total assets/equity capital) remains the same (E.M. =$3,380/$278 = 12.16). As a result, there is no change in ROE from the original situation (i.e., 0.76% * 12.16 = 9.24%).Alternative Scenario 4:This, of course, is just the reverse of scenario 3. Since the changes in both assets and equity capital are the same, the ratio of the two (i.e., the equity multiplier) remains constant. As a result, there is again no change in ROE.E.M. = Total Assets/Equity Capital = $845/$69.5 = 12.16.Therefore, ROE = 0.76% * 12.16 = 9.24%.5-7. Granite Dells State Bank reports the following information:Given:Total Operating Revenues = $135 millionTotal Operating Expenses = $121 millionTax Liability = $2 millionTotal Assets = $1.17 billionTotal Liabilities = $989 millionSolution:Net Income after Taxes = $135 million -$121 million -$2 million = $12 millionEquity Capital = $1.17 billion - $989 million = $181 million= $12 million / $181 million = 0.0663 or 6.63%.ROE = Net Income after TaxesEquity CapitalAlternative Scenario 1:Given: Total operating revenues, total operating expenses, and taxes each grow by 10%, but assets and liabilities remain fixed.Solution:Total revenues = $135 million * 1.10 = $148.5 millionTotal expenses = $121 million * 1.10 = $133.1 millionTax liability = $2 million * 1.10 = $2.2 millionNet Income after Taxes = $148.5 - $133.1 - $2.2 = $13.2 millionROE = $13.2 million/$181 million = 0.0729 or 7.29%= 10% (ROE increases by 10%)Change in ROE = 7.29% 6.63%6.63%Alternative Scenario 2:Given: Total assets increase by 10% (Total assets = $ 1.17 * 1.10 = $1.287 billion)Total liabilities increase by 10% (Total liabilities = $989 million * 1.10 =1.0879Revenues and expenses (including taxes) remain unchanged.Solution: Equity Capital = $1.287 billion - $1.0879 billion = $199.1 million= 0.063 or 6.03%ROE = $12 million$199.1 millionTherefore change in ROE = 6.03% - 6.63% = -0.6% = -9%6.63% 6.63% (ROE decreases by 9%)Alternative Scenario 3:Given: Total revenues decline by 10% (Total revenues = $135 million * 0.90 = $121.5 million) Total expenses decline by 10% (Total expenses = $121 million * 0.9 = $108.9 million)Tax liability declines by 10% (Tax liability = $2 * 0.9 = $1.8 million)Assets and liabilities remain unchanged (Therefore, equity remains unchanged)Solution: Net Income after Tax = $121.5 million - 108.9 million - $1.8 million = $10.8 ROE = $10.8 million = 0.0597 = 5.97%$181 millionTherefore, change in ROE = 5.97% - 6.63% = -0.66% = -10% (ROE decreases by 10%)6.63% 6.63%Alternative Scenario 4:Given: Assets and liabilities decrease by 10%; therefore,Equity capital decreases by 10%,Operating revenues, operating expenses, and taxes remain unchanged.Solution: Total assets = $1.17 billion * 0.9 = $1.053 billionTotal liabilities = $989 million * 0.9 =$890.1 millionEquity capital = $1.053 billion - $890.1 million = $162.9 million= 0.0737 or 7.37%ROE = $12 million$162.9 million5-8. Suppose a bank is projected to achieve a 1.25 percent ROA during the coming year. What must its ratio of total assets to total equity capital be if it is to achieve a 12-percent ROE goal? Given: ROA = 1.25% and target ROE = 12%Solution: ROE = ROA * (Total Assets/Equity Capital)Total Assets = ROE = 12% = 9.6 xEquity Capital ROA 1.25%If ROA unexpectedly falls to 0.75% and target ROE remains 12%:Solution:12% = .75% * Total AssetsEquity CapitalTotal Assets = 12% =16 xEquity Capital .75%Alternative Scenario 1:Given: ROA = 1.5% and target ROE = 12%Solution: Total Assets = 12% = 8xEquity Capital 1.5%Alternative Scenario 2:Given: Bank's ROA unexpectedly declines to 0.75%Solution: Total Assets = 12% = 16 x (The same as part 2 of original problem) Total Equity .75%5-9. The following information is given for Blythe County National Bank:Net Income after Taxes = $16 millionTotal Operating Revenues = $215 millionTotal Assets = $1,250 millionTotal Equity Capital Accounts = $111 millionSolve for the bank's net profit margin, asset utilization ration, equity multiplier, and ROE. Solutions:a. Net Profit Margin = Income After Taxes = $16 mill. = 0.0744 or 7.44%Total Operating Revenue $215 mill.b. Asset Utilization = Total Operating Revenues = $215 mill. = 0.172 or 17.2%Total Assets $1250 mill.c. Equity Multiplier = Total Assets = $1250 mill. = 11.26 timesTotal Equity Capital $111 mill.d. ROE = Net Income After Taxes = $16 mill. = 0.1441 or 14.41%Total Equity Capital $111 mill.Alternative Scenario:Given: Total Liabilities = $1,475 million。
商业银行课后习题答案
商业银行课后习题参考答案第一章1．商业银行从传统业务发展到“金融百货公司”说明了什么问题？随着金融竞争的加剧，金融创新成为商业银行发展的关键和动力源。
这不仅表现在银行传统业务市场已被瓜分完毕，需要通过创新来挖掘新的市场和发展机会，而且对传统业务市场的竞争和重新分配也必须借助新的手段和方式。
各家商业银行纷纷利用新的科学技术、借鉴国外商业银行的先进经验，进行技术、制度和经营管理方式创新，全面拓展银行发展空间。
商业银行进行业务扩展可以分散经营风险，减少风险总量；多渠道获取利润；为社会提供全方位的金融服务；符合金融市场的运作要求内在统一性。
2．如何认识现代商业银行的作用？信用中介：是商业银行做基本，也是最能反映其经营活动特征的职能。
实质是通过商业银行的负债业务，把社会上的闲散资金集中到银行，在通过资产业务把它投向社会经济各部门。
把货币资本从低效益的部门引向高效益部门，提供扩大社会生产手段的机会，加速经济增长。
支付中介：通过存款在账户上的转移代理客户支付，在存款的基础上为客户兑付现款等。
减少了现金的使用，节约了社会流通费用，加速资金周转，促进经济发展。
信用创造：商业银行利用吸收的存款发放贷款，在支票流通和转账结算的基础上，贷款又转化为派生存款，在这种存款不提现活不完全提现的情况下，就增加了商业银行的资金来源。
最后在整个商业银行体系，形成数倍于原始存款的派生存款。
金融服务：随着经济发展，人们对财富的管理要求相应提高，商业银行根据客户要求不断拓展金融服务领域，如信托、租赁、咨询、经纪人业务及国际业务等。
3．分析我国的金融控股公司发展现状及存在的问题尽管我国目前金融业实行的仍是分业经营和分业监管，也没有明确金融控股集团的法律地位，但在现实生活中已经存在像中信控股、平安保险集团等直接控股金融企业的公司，中国建设银行控股的中国国际金融有限公司、中国银行控股的中银控股公司等。
以各种形式控股证券、保险、城市信用社等金融企业的工商企业、民营企业也逐渐发展。
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一、名词解释表外业务（Off-BalanceSheetActivities，OB）是指商业银行所从事的、按照现行的会计准则不记入资产负债表内、不形成现实资产负债但能增加银行收益的业务。
表外业务是有风险的经营活动，形成银行的或有资产和或有负债，其中一部分还有可能转变为银行的实有资产和实有负债，故通常要求在会计报表的附注中予以揭示。
流动性风险：指银行无力为负债的减少或资产的增加提供融资而造成损失或破产的风险。
信用风险：指债务人或交易对手未能履行合同所规定的义务或信用质量发生变化，影响金融产品价值，从而给债权人或金融产品持有人造成经济损失的风险。
利率敏感性资产(RSL)是指那些在市场利率发生变化时，收益率或利率能随之发生变化的资产。
相应的利率非敏感性资产则是指对利率变化不敏感，或者说利息收益不随市场利率变化而变化的资产。
利率敏感性负债(RSL)：是指那些在市场利率变化时，其利息支出会发生相应变化的负债核心资本又叫一级资本(Tier1capital)和产权资本，是指权益资本和公开储备，它是银行资本的构成部分附属资本、持续期缺口: 是银行资产持续期与负债持续期和负债资产现值比乘积的差额。
资本充足率：本充足率是一个银行的资产对其风险的比率可疑贷款是指借款人无法足额偿还贷款本息，即使执行担保，也肯定要造成较大损失大额可转让定期存单是由商业银行发行的、可以在市场上转让的存款凭证。
三、计算题（x*x 课件上所有的计算题都是范围）该银行的加权平均资金成本是多少？该银行的加权平均资金成本=1/4×10%/（1-15%）+2/4 ×11%/（1-5%）+0.5/4 ×11%/（1-2%）+0.5/4 ×22%=0.1288=12.88%该方法可以使银行管理层估算不同筹资方案对资金成本的影响，从而进行有把握的定价。
2、某银行通过7%的存款利率吸收了25万美元的新存款，银行估计，如果提供7.5%的利率，可筹集存款50 万美元；如果提供8%的利率，可筹集存款75 万美元；如果提供8.5%的利率，可筹集存款100 万美元；如果提供9%的利率，可筹集存款125 万美元。
如果银行贷款资产的收益率为10%，由于贷款利率不随贷款量的增加而增加，因此贷款利率就是贷款资产的边际收益率，请问银行的存款规模扩张到什么程度可以获得最大限度的利润？该方法有助于银行经理合理确定存款利率，决定存款规模可以扩大到什么程度，并作为贷款定价基础。
3、四、问答题（15*2）1、商业银行“三性”原则的关系以及如何实现“三性”平衡。
一般认为，商业银行的“三性”原则既有相互统一的一面，又有相互矛盾的一面：统一面：流动性是商业银行正常经营的前提条件，是商业银行资产安全性的重要保证。
安全性是商业银行稳健经营的重要原则，离开安全性，商业银行的盈利性也就无从谈起。
盈利性原则是商业银行最终目标，保持盈利是维持商业银行流动性和保证银行安全性的重要基础。
矛盾面：（1）商业银行的安全性与流动性之间呈现正相关。
流动性较大的资产，风险就小，安全性也就高。
（2）商业银行的盈利性与安全性和流动性之间呈反方向变动。
盈利性较高的资产，由于时间一般较长，风险相对较高，因此流动性和安全性就比较差。
商业银行的经营原则一般有三条，即盈利性、流动性、安全性。
其中，盈利性是商业银行经营目标的要求，占有核心地位；流动性是清偿力问题，即银行能随时满足客户提款等方面的要求的能力；安全性是指银行管理经营风险，保证资金安全的要求。
这三性要求有统一性又有矛盾，比如流动性强、安全性高但盈利能力弱。
只能从现实出发，统一协调寻求最佳的均衡点。
我国在银行法中明确规定商业银行是以效益性、安全性、流动性为经营原则，实行自主经营、自担风险、自负盈亏、自我约束。
4、简述利率敏感性缺口的管理策略。
（解释利率敏感性缺口再分析）利率敏感性缺口（绝对量指标）（GAP）指银行利率敏感性资产与利率敏感性负债的差额，它可用来反映银行资金的利率风险暴露情况。
（1）.进取性策略是指保持利率敏感性缺口存在,利用利率变动获取收益的作法。
若预期利率上升，银行的利率敏感性缺口值应为正值；反之，若预期利率下降，银行的利率敏感性缺口值应为负值。
调整缺口值就是调整敏感性资产与敏感性负债的数量对比关系，即资金结构关系。
（2）.防御性策略是指使利率敏感性缺口为零，使利率敏感性资产与利率敏感性负债总额相等，以达到最大限度地减少利率风险损失的目的。
与上述进取性策略相比，防御性策略仅仅是防范了利率风险，而没有在规避利率风险的同时，获取额外的风险收益。
第一章商业银行概述不定项选择1、人们公认的早期银行的萌芽，起源于（）。
A古巴比伦 B希腊 C意大利 D英格兰2、（）银行的成立，标志着资本主义现代商业制度开始形成。
A英国 B英格兰 C金匠 D意大利3、（）的产生，标志着中国现代银行的产生。
A东方银行 B中国通商银行 C浙江兴业 D交通银行4、商业银行是一种特殊的企业，与一般工商企业的不同体现在（）。
A经营对象特殊 B社会经济的影响特殊 C责任特殊 D经营目标特殊5、（）是商业银行最基本也是最能反映其经营活动特征的职能。
A信用中介职能 B支付中介职能 C信用创造职能 D金融服务职能6、商业银行创造信用，受到（）因素的制约。
A原始存款 B法定存款准备金 C现金漏出 D贷款需求7、商业银行能够把资金从盈余者手中转移到短缺者手中，使闲置资金得到充分利用，这种功能被称为（）功能。
A信用中介 B支付中介 C信用创造 D金融服务8、下列银行组织形式中，（）普遍存在于美国。
A分行制 B银行持股公司制 C连锁银行制 D单一银行制9、股份制商业银行的最高权利机构是（）。
A董事会 B股东大会 C监事会 D行长或总经理第二章商业银行负债业务不定项选择1、西方商业银行交易账户包括（）。
A活期存款 B 可转让支付命令账户 C自动转账制度 D货币市场存款账户2、西方商业银行非交易账户主要包括（）。
A活期存款 B 定期存款 C储蓄存款 D货币市场存款3、银行对不同存款支付不同利率，与存款利率有关的是（）。
A存款的期限 B 银行经营实力 C银行经营目标 D储户心理4、在证券回购业务中最大的风险是（）。
A利率风险 B 违约奉献 C经营风险 D国家风险5、以下属于商业银行非存款类资金来源的是（）。
A同业拆借 B 央行贴现 C证券回购 D发行中长期债券6、以支付命令书取代支票，并可以自由转让流通的活期存款账户是（）A、ATSB、MMMDAC、CD SD、NOW S7、以下属于我国商业银行拆入资金用途的是（）。
A、解决临时资金困难B、发放贷款C、固定资产投资D、长期占用第三章商业银行资产业务不定项选择1. 商业银行资产业务经营管理必须遵循的原则不包括以下哪项原则：（）A．安全性 B. 流动性 C. 效益性 D．稳定性2. 我国现阶段商业银行最重要的资产是（）A．贷款 B. 现金与存放同业资产 C. 证券投资 D．固定资产3. 企业贷款的定价方法中，以若干银行统一的优惠利率为基础,考虑违约风险补偿和期限风险补偿的方法是（）A.成本加成定价法B.成本—收益定价法C.价格领导模型定价法 D．资产结构法4. 消费贷款定价主要有哪两种方式（）A．固定利率定价 B. 住宅抵押贷款定价 C.浮动利率定价 D.非住宅消费贷款定价5. 流动性需求的预测主要有哪几种方法（）A. 资金结构法B.因素法C.成本加成定价法D.流动性指标法6. 现金资产包括（）A.库存现金B.在中央银行的存款C.托收中现金D.存放同业第四章商业银行中间业务一、单项选择题1. 汇款业务属于下列哪一类中间业务。
（）A 支付结算类 B代理类C 担保类 D承诺类2.若银行汇票的实际结算金额低于出票金额，其多余金额由出票银行。
（）A 退还持票人 B退交出票银行C 退交申请人 D退交承兑人3、对银行来说，贷款承诺在贷款被正式提出之前属于哪项业务（）。
A表外业务 B表内业务C负债业务 D投资业务4.持卡人须先按发卡银行要求交存一定金额的备用金，当备用金账户余额不足支付时，可在发卡银行规定的信用额度内透支的信用卡是。
（）A 贷记卡 B准贷记卡C 借记卡 D磁条卡5.银行保函的基本当事人包括申请人、担保人和。
（）A 承兑人 B受益人C 保证人 D出票人二、多项选择题1、银行卡的基本功能有（）。
A收取手续费 B转账结算C存取现金 D消费信用2.我国商业银行支票的种类有：（）A现金支票 B转账支票C普通支票 D划线支票3. 含有期权的中间业务种类有（）A贷款承诺 B备用信用证C互换 D贷款出售4.下列哪些属于商业银行的承诺类中间业务。
（）A 备用信用额度 B回购协议C 银行承兑汇票 D票据发行便利5、竞争导向定价方法主要有：（）。
A市场细分定价法 B 关系定价法C 随行就市定价法 D稳定价格定价法第七章商业银行风险管理与内部控制单项选择1.商业银行对整个机构内各个层次的业务单位以及各种形态风险实行全面风险管理，其风险管理职能体现在公司治理结构之中。
其中不包括：（）A.全程风险管理B.全体风险管理C.全员风险管理D.全球风险管理，2.信用评级的根本目的在于揭示受评对象的________的大小。
( )A．利率风险 B.市场风险 C.违约风险 D.外汇风险3.巴塞尔委员会2004年6月发布的《新资本协议》提出了两种信用风险的度量方法，它们是（）A．标准法和内部评级法 B．内部评级初级法和高级法C．标准法和基本指标法 D.基本指标法和内部评级法4.Z评分模型和ZETA模型均为以_______为基础的多变量信用评分模型，它们可以作为借款人经营前景好坏的早期预警系统。
（）A．违约参数 B．征信系统 C．加权风险资本 D．会计资料5.在信用风险的管理中，_______是防范和控制信用风险最彻底的方法，但是它的局限性是同时使银行失去了获利的机会。
( )A．风险分散 B．风险回避 C．风险转嫁 D．风险补偿6.信用风险的转嫁策略是指银行以某种特定的方式将信用风险转嫁给他人承担的一种策略。
风险转嫁策略在风险管理中运用得相当广泛，它包括保险转嫁与非保险转嫁，下列选项中哪个不属于非保险转嫁（）A．保证 B．承兑 C．抵押 D．证券化7.我国监管部门规定，商业银行信用风险资产实际计提准备与应提准备之比不应低于_____，其中贷款实际计提准备与应提准备之比不应低于_______。
（）A．100% ；80% B.80%；100% C.80%；80% D.100%；100%8.ABC银行以短期存款作为长期固定利率贷款的融资来源，当利率下降时，假定贷款的利率收入是固定的，则存款的利息支出会随着利率的下降而______-，从而使银行的未来收益_______。