61. The statement of cash flows is designed to assist users in assessing each of the following, except . # M5 q0 I% I1 P1 H9 h( L6 o1 X( X
A. the ability of a company to remain solvent 1 |" d* Z$ q" W4 C" C
B. the company's profitability
7 B3 b- k4 G9 F2 qC. the major sources of cash receipts during the period
" f- }' F+ @3 S; ^5 QD. the reasons why net cash flows from operating activities differ from net income ; e; }3 d0 I8 V6 A' v- q' {
62. Which of the following is a main policy tool of the central bank? ______. ; g* Q" p0 Y+ m6 D
A. Taxation
5 \) U3 O, j0 e% S& N K8 [B. Open market operation & P S8 ~# L* |) K
C. The prime rate ~) @2 K5 O: K' |# U% a" x/ q! K
D. The money supply
) l( O& {/ e% A" L63. Which of the following is not included in the statement of cash flows, or in a supplementary schedule accompanying the statement of cash flows? ______.
4 _5 ~. T9 R) r0 h7 MA. Disclosure of the amount of cash invested in money market funds during the accounting period
9 _/ c0 v: z7 J, o4 CB. A reconciliation of net income to net cash flows from operating activities 1 N; p: W+ p. ]6 `0 _
C. Disclosure of investing or financing activities that did not involve cash
9 @% R+ m" i; n% V @" f1 pD. The amount of cash and cash equivalents owned by the business at the end of the accounting period # k; x7 w2 o6 S* |) n. J
64. The yield on bank reserves is equal to ______.
) |9 l9 c9 L, e/ I. MA. the discount rate
+ s1 f6 t0 D) I% cB. the prime rate
& i% C& O' ?: I$ u7 k$ d1 ]C. a specific rate decided by the central bank
+ d+ s$ E( P, P$ v2 t' {D. 0 percent ( O6 [; \8 z" [: V- B1 j
65. The feature of APT that offers the greatest potential advantage over the simple CAPM is the .
7 x* `, i. E4 o: @; Q0 LA. identification of anticipated changes in production, inflation, and term structure of interest rates as key factors explaining the risk-return relationship 4 v) G/ |, L5 }
B. superior measurement of the risk-free rate of return over historical time periods
, o- O4 z' B$ k6 A8 X3 l3 XC. use of several factors instead of a single market index to explain the risk-return relationship u6 x7 q3 l8 L$ k0 g: V$ v) }7 X
D. variability of coefficients of sensitivity to the APT factors for a given asset over time
8 @4 d! {% W6 ~* B8 V& }/ a! s! U66. In documentary collection, the exporters present the documents to ______ after the goods have been shipped.
4 d+ |4 v3 K6 R2 M; LA. the remitting bank 4 y; i K# Z1 ]) P1 B
B. the collecting bank 1 F6 Q7 w1 c4 O# l4 h8 }
C. the reimbursing bank % D; ]" U, j" O2 k6 v. B; u! G2 O
D. the opening bank
( D& g2 @& E$ J) c2 O67. If a bank has ______ rate-sensitive liabilities than assets, a ______ in interest rates will reduce bank profits, while a ______ in interest rates will raise bank profits.
3 Q# |' U; Z1 k/ @A. fewer...rise...decline
% _. |8 k7 V3 ?0 jB. more... decline... rise/ [9 i+ Z4 x, n2 p; v- f/ \
C. more... rise... decline 7 v4 ^* U& l$ m4 M9 b
D. fewer...rise...rise 8 N& h/ D& X, w
68. An L/C applicant is unhappy with the goods he receives. He is due to pay a term bill of exchange. Which of the following course of action could take place? ______. ( y$ h) _, _3 W( x" D/ J& d
A. He is obliged to pay as the documents were in order
9 b! G7 r$ W4 P* j" W6 u) A OB. He can instruct the issuing bank not to debit him 3 M+ S3 r3 {4 `2 Z0 Z8 n
C. He can pay a reduced amount to compensate for the inferior goods
, A4 n( q3 ?: a8 T8 a0 E3 l7 tD. He instructs the issuing bank to return the documents with a payment refusal statement to the beneficiary - ]% T+ K' k- k0 X
69. Which of the following would be considered a Eurodollar? .
3 ?3 ^" o& x3 yA. A U.S. dollar in a bank outside the U.S.
1 o) L7 d4 S% u, I3 `" oB. A U.S. dollar held as an international reserve asset by a foreign central bank ! i* `6 d" ?2 ?6 x
C. A Federal Reserve note (a dollar bill) in the pocket of a tourist visiting Europe
- F v. \. d- b. B! ID. None of the above
3 h. ]. W3 j% z+ d/ i5 @ l$ v70. Which of the following is usually least important as a measure of short-term liquidity? . |
发表于 2012-8-16 08:05:44
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