单选题Portfolio management is becoming an (21) part of the credit process. In the management of their portfolio, commercial banks emphasize the importance of asset and earning (22) , the immediate recognition as losses of all credit judged to be (23) , and the maintenance of appropriate credit loss (24) . All identified losses should be immediately (25)

单选题{{B}}Passage Three{{/B}} Forming a corporation is more costly than starting a sole proprietorship. The cost may include, for example, attorneys fees, incorporation fees paid to the state, and other outlays necessary to bring the corporation into existence. These costs are charged to an asset account entitled organization costs. In the balance sheet, organization costs appear under the other assets caption. Conceptually, organization costs are an intangible asset that will benefit the corporation over its entire life. But as a practical matter, most corporations amortize this asset to expense over a period of only 5 years, as allowed under income tax regulations. Because the amortization of organization costs usually is immaterial in dollar amount, this convenient treatment is justified by the accounting principle of materiality.

单选题The party who creates the trust is ______.

单选题The statement of cash flows helps a firm to manage its _____ .

单选题{{B}}Passage Two{{/B}} A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and {{U}}(61) {{/U}} accounts on the other side. The two sides must be equal, or balance. Only one further point should be {{U}}(62) {{/U}}: A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show {{U}}(63) {{/U}} over time. It is what economists call a stock concept, not a {{U}}(64) {{/U}} concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business {{U}}(65) {{/U}}, which are a flow.

单选题There are three ways in which a banker may take security for an advance: (1) lien (2) by pledge (3) by mortgage (4) by indemnity

单选题A clean bill of lading could indicate that ______.

单选题A bank is perhaps offering a high rate of interest became it desperately needs to attract funds to avoid ______ bankruptcy.

单选题According to the passage, non - cash charge represents ______.

单选题The ______ will distribute the property of the deceased according to his last will and testament. A. heir B. executor C. returns

单选题In order to calculate the monthly payments on your loan, the bank adds the interest to the ______ and divides the total by the number of months. A. tenure B. principal C. charge account

单选题During tile Great Depression, the four years from 1929 to 1933, unemployment ______ almost one fifth of the labor force in the industrial world.

单选题In a syndicated loan, ______ handles the negotiations with the borrower, prepares the relevant documentation and disburses the full amount of the loan to the borrower. A. the lead bank B. the accounting bank C. the participating bank D. the agent bank

单选题{{B}}Passage Three{{/B}}

单选题Which of the following is not correct?

单选题Customers trading abroad in foreign currencies may protect against the exchange risk by arranging ______. A. a contract of international sale of goods B. a contract of marine insurance C. a forward contract to fix the exchange rate in advance D. contract for the delivery of goods by installments

单选题Economists define money (or, equivalently, the money supply) as anything that is generally accepted iu payment for goods or services or in the ______ of debts.

单选题 Passage 2 Capital is at the top of any bank supervisor's list. The most basic form of capital is equity capital, which is the shareholder's financial interest or net worth. Equity capital serves several purposes: it provides a permanent source of revenue for the shareholders and funding for the bank; it is available to bear risk and absorb losses; it provides a base for further growth; and it gives the share-holders reason to ensure that the bank is managed in a safe and sound manner. Minimum capital adequacy ratios are necessary to reduce the risk of loss to depositors, creditors and other stakeholders of the bank and to help supervisors pursue the overall stability of the banking industry. Basle Committee's "core principles for effective banking supervision" require that supervisions set prudent and appropriate minimum capital adequacy requirements and encourage banks to operate with capital in excess of the minimum. When it appears appropriate due to the particular risk profile, uncertainties regarding the asset quality, risk concentrations or other adverse characteristics of a bank's financial condition, considerations of requiring higher than minimum capital ratios are encouraged. If a bank's ratio falls below the minimum, banking supervisions will act to ensure that it has realistic plans to restore the minimum in a timely fashion, or may consider putting additional restrictions on the bank's operations.

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