41．The danger to the exporter in open account trading is that by surrending the shipping documents to the importer， he ______ control of the goods before he has obtained payment for them．
h7 Y% D# Y' ? A．is in7 k& s! j; F3 Q$ H
B．loses5 V) k9 i$ p# ?1 R- C4 r
C．retains7 v/ o6 L' F5 l2 @% g! E& s
D．gives up% l2 D" h( a3 i8 V. |' \" ]
42．The primary purpose of showing special types of events separately in the income statement is to ______．$ {6 a, o1 o$ F) }* K0 w. P8 _
A．increase earnings per share5 f* V2 c+ ^9 V9 g0 e
B．minimize the income taxes paid on the results of ongoing operations
# d) G& T" ^: j+ `; Y _3 O C．prevent unusual losses from recurring- V6 q& h) Q7 w9 S
D．assist users of the income statement in evaluating the profitability of normal， ongoing operations
6 U4 Q- n) S: T. t 43．If commercial banks have ample excess reserves， a lower discount rate will _______．
6 F; H/ [/ u' E/ _! v A．encourage them to borrow more
+ a \1 _8 a) V; K9 I B．encourage them to raise interest rates on loans4 V" F* U1 q1 R4 H- G$ M
C．have little impact on bank behavior- S0 j% _6 h# M' N8 A5 P+ r9 x
D．increase bank reserves
& M2 y9 ?; V/ ^) x 44．A bill of lading is a receipt for goods．When is a bill of lading issued? ______． k9 b5 B6 ^6 Z- Y( q3 w
A．When the shipper makes up the order1 Y% n; j4 Y- Q- f0 v
B．When the carrier receives the goods
, L" J/ n% B5 K; q' I1 G C．When the carrier delivers the goods to the consignee
1 `* m( j3 G2 e2 ]: g; a D．When the manufacturer produces the goods
8 C. p5 t" i; ?5 B% y* s 45．ABC Co．Ltd．sold marketable securities costing $80 000 for $92 000 cash．In the company's income statement and statement of cash flows， respectively， this will appear as ______．3 m( n! ~9 Z$ a3 K- f
A．a $12 000 gain and a $92 000 cash receipt" p$ r4 E/ s* n l# [
B．a $92 000 gain and a $80 000 cash receipt
) z! G/ `( w7 U$ ~ C．a $12 000 gain and a $80 000 cash receipt9 |% R1 k+ Z$ A B; j; k5 i1 |
D．a $92 000 sale and a $92 000 cash receipt
; W# y' K' A9 c 46．Which of the following central bank actions would be appropriate to combat rapid inflation? ______．# [& @: X" V# B+ Y- j" _
A．A reduction in the discount rate
) h5 X: C8 ?& ?! b B．A reduction in reserve requirements
( D* Q0 j; Y3 G3 V4 N. ? H C．A cut in taxes
0 N% E. J5 O9 K) x6 v D．A sale of government securities
/ R f( H) h: k: k 47．In a currency pair， the first currency is referred to as ______ and the second as ______．8 f! m; S. k8 n/ [% { [, R
A．the base currency…the counter currency; G7 _# E( V5 w
B．the quote currency…the base currency
, M+ U4 y8 Q5 H* Q$ x' a C．the base currency…the exchange currency
- o8 E: e5 d, k% [; h4 Q/ p D．the trade currency…the base currency
& Y# @% k3 r* u: [- ]' x; S 48．What is the expected return of a zero－beta security? ______．
0 A D2 q- E4 {9 [& p A．Market rate of return
. e# d0 x+ G" M* v B．Zero－rate of return
0 E0 a" V' n) Q( E* S C．Risk－free rate of return: h9 e I9 R$ l5 y) A7 c% L
D．Negative rate of return
' z" p$ {. [0 T1 q8 l0 |% A6 F a 49．Capital asset pricing theory asserts that portfolio returns are best explained by ______．
3 h1 K4 G/ D. M) S# {' H A．economic factors
4 w& [8 v. O D, s) ^: Y1 I B．systematic risk
; k" C* U+ e3 G5 }+ J. Y# a C．specific risk4 O2 ?7 G/ J0 d& e" V
D．diversification: j- G, h# c$ h- F/ g z8 i1 c
50．The______ informs the beneficiary that another bank has issued a credit in his favor without adding its own engagement．. z! R. }( J$ C4 E' T6 c2 O) [- v
A．advising bank* K. j+ A5 m8 x$ ~7 _; |
B．confirming bank
& E$ K" P( I" @9 l$ p" n7 d C．drawee bank
# l. S' H n& N/ v1 f9 b D．issuing bank |
发表于 2012-8-16 08:05:44
