61. The statement of cash flows is designed to assist users in assessing each of the following, except .
9 D& N9 s# M: dA. the ability of a company to remain solvent
- }" q$ B& }" n2 p# HB. the company's profitability 8 }# u1 |3 l V4 d! R5 T( j( }& V
C. the major sources of cash receipts during the period
% R# X0 x" H3 \1 QD. the reasons why net cash flows from operating activities differ from net income
5 J3 x0 d3 r, A j# c5 F62. Which of the following is a main policy tool of the central bank? ______. 8 C' l5 X0 M7 R J, E3 o9 ^4 b
A. Taxation
. u8 t/ T* u% l: ZB. Open market operation
- N7 y9 U# V# e. S6 k8 k: aC. The prime rate
$ w, r8 z _- G% X( Q1 _) ?D. The money supply
6 Q* z1 A) L! R+ b% z; o+ r63. Which of the following is not included in the statement of cash flows, or in a supplementary schedule accompanying the statement of cash flows? ______.
- p4 e4 ?& m, O/ zA. Disclosure of the amount of cash invested in money market funds during the accounting period
) n4 x2 x3 m- f& D9 @B. A reconciliation of net income to net cash flows from operating activities 5 C7 W! r4 M. T+ {
C. Disclosure of investing or financing activities that did not involve cash 2 n0 T3 [) k I
D. The amount of cash and cash equivalents owned by the business at the end of the accounting period
$ A" S; H% p; y5 u1 G5 L2 n: `* q64. The yield on bank reserves is equal to ______.
7 a+ |( K2 R- R [. z6 wA. the discount rate : m- M$ O5 U- z! X3 W
B. the prime rate $ H" H5 {4 Y- a
C. a specific rate decided by the central bank $ V# ~+ e8 K2 @
D. 0 percent
2 t I; y6 T. [65. The feature of APT that offers the greatest potential advantage over the simple CAPM is the .
$ P( L1 o2 Q! i$ `* [ f8 }( Y$ `A. identification of anticipated changes in production, inflation, and term structure of interest rates as key factors explaining the risk-return relationship
. y5 r8 }5 \0 d! h, d/ W- MB. superior measurement of the risk-free rate of return over historical time periods 3 K! U2 u8 U4 G9 }1 b+ ?
C. use of several factors instead of a single market index to explain the risk-return relationship
( |- i& z) k* `- RD. variability of coefficients of sensitivity to the APT factors for a given asset over time " U/ \" m' K; W. e
66. In documentary collection, the exporters present the documents to ______ after the goods have been shipped. $ P- ~8 k1 h* f. u* i: C
A. the remitting bank . M5 Y9 ]) R$ ?/ l: T) k
B. the collecting bank 3 r5 Y p' Q$ R+ G
C. the reimbursing bank ' H8 a. I5 \# n* _9 O
D. the opening bank 8 y9 p- y8 w* `/ ~* a: d' [
67. 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.
( r! [$ j' }! @% K2 W- N0 |A. fewer...rise...decline ) x8 V+ r! i' f5 Z+ K
B. more... decline... rise0 u6 B1 K* p; a
C. more... rise... decline
2 b L4 N3 c* o b( N# X YD. fewer...rise...rise
, h4 W8 W' [4 k. g) A68. 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? ______.
: m8 w/ Z; _; B. cA. He is obliged to pay as the documents were in order
! j7 J% |4 W k- \B. He can instruct the issuing bank not to debit him 8 ]' ?" l/ B% R
C. He can pay a reduced amount to compensate for the inferior goods 2 `4 |- _$ c% O1 g P
D. He instructs the issuing bank to return the documents with a payment refusal statement to the beneficiary , E, D& W3 o F: F2 G$ E
69. Which of the following would be considered a Eurodollar? . * m5 m( O* Q! ?4 `) d. v. P4 D* b' @
A. A U.S. dollar in a bank outside the U.S. ) @% m/ V) o* ?, g& S, B: A
B. A U.S. dollar held as an international reserve asset by a foreign central bank ) h6 b3 K5 w& F) L a
C. A Federal Reserve note (a dollar bill) in the pocket of a tourist visiting Europe 1 X. p( q/ l" H- E" q- b1 r
D. None of the above
1 f* ?% M# y& O: C7 C" S( H9 q& P70. Which of the following is usually least important as a measure of short-term liquidity? . |
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