商业银行管理学习题5

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(国库券) and commercial paper, are oftencalled __________________________ because they are the second line of defense to meetdemands for cash.满足现金需要的第一道防线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 贷款损失预提4. __________________________ is the difference between interest income and interest expensesfor a financial institution.Answer: Net interest income5. A(n)__________________________ is a short term collateralized loan短期担保贷款. Thecollateral that is used generally consists of T-Bills. 国库券Answer: repurchase agreement6. The principal types of__________________________ include fee income, income from fiduciaryactivities 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 Condition.Answer: FalseT F 3. 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: TrueT F 4. Most banks report securities gains as a component of their total noninterest income.Answer: FalseT F 5. 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: FalseT F 6. 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: TrueT F 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: TrueT F 8. 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: TrueT F 9. Off-balance-sheet items for banks have declined in recent years.Answer: FalseT F 10. Except for banks, Savings & Loans 储蓄贷款协会and Savings Banks hold the most deposits.Answer: TrueMultiple 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 andleases?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 discountB) Allowance for possible loan lossesC) Intangible assets 无形资产D) Customer liability on acceptances 客户承兑负债E) None of the aboveAnswer: B5. 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 SecuritiesB) Taxable and Tax-Exempt Securities 免税债券C) Trading Account SecuritiesD) Secondary ReservesE) None of the aboveAnswer: C6. The difference between noninterest income and noninterest expenses on a bank's Report of Income 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. 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: B10. A bank's temporary lending of excess reserves to other banks is labeled on the balance sheet as:A) Fed Funds PurchasedB) Fed Funds SoldC) Money Market DepositsD) Securities Purchased for Resale 逆回购E) None of the aboveAnswer: B15． 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 securitiesC) Trading account securitiesD) Fed funds soldE) None of the aboveAnswer: A16. Which of the following assets is the largest asset item on the bank's balance sheet?A) SecuritiesB) CashC) LoansD) Bank Premises 银行固定资产E) None of the aboveAnswer: C\。