61. The statement of cash flows is designed to assist users in assessing each of the following, except .
/ @2 G0 `8 V/ ~9 b0 XA. the ability of a company to remain solvent ! t# z. ?! D5 X+ Q6 ^4 f3 l1 u3 b
B. the company's profitability % ?* _9 }2 X% U! h+ p4 }1 Y# {
C. the major sources of cash receipts during the period
$ X; d/ Z6 v& i! U0 yD. the reasons why net cash flows from operating activities differ from net income
^" U0 R7 z; `! l; [62. Which of the following is a main policy tool of the central bank? ______. z& ~6 R8 x) Q0 C" Q* T! k
A. Taxation
; T5 l6 @* Y: C% M! L1 F) J3 n/ H( sB. Open market operation 8 a/ ~+ y, T9 I0 m p* {+ U
C. The prime rate
7 [! C# W- b R: q* xD. The money supply ) d8 k4 \" n3 e9 W7 R+ S
63. Which of the following is not included in the statement of cash flows, or in a supplementary schedule accompanying the statement of cash flows? ______.
T! N7 T4 n# `. EA. Disclosure of the amount of cash invested in money market funds during the accounting period 6 T$ u+ L% w( s" n
B. A reconciliation of net income to net cash flows from operating activities 3 M2 x; {; v) X/ @$ Z
C. Disclosure of investing or financing activities that did not involve cash
. c# I& i5 p, ?5 J XD. The amount of cash and cash equivalents owned by the business at the end of the accounting period
* d. T6 F) ]' K3 v& u64. The yield on bank reserves is equal to ______.
- W' Z% j8 ?3 V3 u KA. the discount rate \1 T! b, j$ p" S3 ]! B$ d0 W
B. the prime rate 0 z( k& U/ X Z
C. a specific rate decided by the central bank
3 R2 U* B+ D+ X; D8 m8 MD. 0 percent 2 N- I- V* o- i
65. The feature of APT that offers the greatest potential advantage over the simple CAPM is the . ! G" [; \5 q) a8 A8 ^4 A8 W
A. identification of anticipated changes in production, inflation, and term structure of interest rates as key factors explaining the risk-return relationship
! j# Y& C+ a0 `4 z# ?) [8 f8 nB. superior measurement of the risk-free rate of return over historical time periods ) X. ]! ? v& {& r- p- a
C. use of several factors instead of a single market index to explain the risk-return relationship
% U K! \- x' c, d P0 C) Y" \) W1 kD. variability of coefficients of sensitivity to the APT factors for a given asset over time
, R- b4 u# Q8 `+ S" o/ i3 N3 [- y! N3 w66. In documentary collection, the exporters present the documents to ______ after the goods have been shipped. , N" Y5 P6 n& \! \. T
A. the remitting bank . d; c5 @' v$ K, ?2 P1 [, v& Z
B. the collecting bank
/ A* y5 g: m" I2 c) ]. Q+ b& m& XC. the reimbursing bank $ c6 I6 ]4 Z( K
D. the opening bank
. G" I0 h6 f; a$ _1 m- u67. 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.
1 G* a- w* B7 D* pA. fewer...rise...decline
, U3 b0 _+ U# H5 p( zB. more... decline... rise
" u+ F/ B% n: L k) s# MC. more... rise... decline 9 V! K8 ~7 l! O3 w
D. fewer...rise...rise
4 o* D9 w# F' X1 k- i3 n& R& G68. 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? ______.
% b$ B, R* H! ]' o$ s! ]A. He is obliged to pay as the documents were in order " r ?. V- {! u
B. He can instruct the issuing bank not to debit him
- S0 N$ d# v4 s5 k* a" @( zC. He can pay a reduced amount to compensate for the inferior goods
" k- d: h' k. C! M' `+ W1 ID. He instructs the issuing bank to return the documents with a payment refusal statement to the beneficiary 0 N" S% ~- s; }2 s+ I* V, I& ^
69. Which of the following would be considered a Eurodollar? . + S0 B: G6 P4 \4 |# {9 o
A. A U.S. dollar in a bank outside the U.S.
" |* k0 U, [2 GB. A U.S. dollar held as an international reserve asset by a foreign central bank " ^4 o; v/ b U
C. A Federal Reserve note (a dollar bill) in the pocket of a tourist visiting Europe . T. }8 N% V" E- L. T; B8 D
D. None of the above 9 Z5 S1 Y6 \. t6 I
70. 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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