61. The statement of cash flows is designed to assist users in assessing each of the following, except .
8 R5 J" G5 g H, `+ ?A. the ability of a company to remain solvent
* F! c4 n |' u3 ^- g; O U. mB. the company's profitability
3 Z$ @ }9 {+ {7 @/ K5 yC. the major sources of cash receipts during the period
& @8 ^$ T4 `* S1 [- H& rD. the reasons why net cash flows from operating activities differ from net income
* t% K1 Z0 d# ]. s6 v62. Which of the following is a main policy tool of the central bank? ______.
# u# D! e/ D4 v, T. KA. Taxation + V" Z4 d0 y7 A- h, n9 X7 f
B. Open market operation 3 \3 t, ^2 Z* R& m! q3 S
C. The prime rate
9 y. k# c3 D, F! K/ G+ TD. The money supply Z- e5 f* S& l, g
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? ______.
' L- e8 l5 m ]( J4 W* K4 A8 oA. Disclosure of the amount of cash invested in money market funds during the accounting period , e7 @" H; m+ k: ^
B. A reconciliation of net income to net cash flows from operating activities ; y8 g% U) q, E. F( ~
C. Disclosure of investing or financing activities that did not involve cash R' k/ W' q0 r
D. The amount of cash and cash equivalents owned by the business at the end of the accounting period
" }3 z& i5 r$ P. E: J64. The yield on bank reserves is equal to ______.
$ {( y7 }. i- Q7 b' NA. the discount rate : z: J8 @; g; Q2 U! \2 {
B. the prime rate 1 T. N+ A8 I7 s! x, [, C* p
C. a specific rate decided by the central bank 5 Q% w8 U7 W: O3 G) t# A9 n
D. 0 percent
5 V1 [/ n* x9 A" T0 s* X65. The feature of APT that offers the greatest potential advantage over the simple CAPM is the . - h; N9 w) _& v) \' Q) Y3 v
A. identification of anticipated changes in production, inflation, and term structure of interest rates as key factors explaining the risk-return relationship L% V/ x9 t9 d; \* D+ w
B. superior measurement of the risk-free rate of return over historical time periods
# b. @: v7 b. R; w1 V# aC. use of several factors instead of a single market index to explain the risk-return relationship
, S* L( v) O/ r! w4 O( C- SD. variability of coefficients of sensitivity to the APT factors for a given asset over time . _' Y, N/ P) v0 ]8 T* d
66. In documentary collection, the exporters present the documents to ______ after the goods have been shipped.
( a9 V# p% V# M* r+ `A. the remitting bank
+ n9 F# r' c) wB. the collecting bank
4 T1 _7 `) X |C. the reimbursing bank
! p' M7 O: u! n% B) P. M% w3 rD. the opening bank
% l0 x |. }$ g67. 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 `7 F |5 _
A. fewer...rise...decline $ L: v$ v ~5 `) b S0 O
B. more... decline... rise
. Z6 Y: H, O8 XC. more... rise... decline . m0 ]; G6 Y0 O, B
D. fewer...rise...rise $ B4 `1 H# N. u
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? ______.
4 N# b+ ~# @/ n9 eA. He is obliged to pay as the documents were in order
# u' M2 l5 u0 |; Z% l0 R3 vB. He can instruct the issuing bank not to debit him
* n+ S" h# m& H9 W' V+ `7 cC. He can pay a reduced amount to compensate for the inferior goods + q9 W- \% p/ a7 t* ^
D. He instructs the issuing bank to return the documents with a payment refusal statement to the beneficiary
% S8 I. `$ V$ Z! u R% E; D4 Y69. Which of the following would be considered a Eurodollar? .
1 x4 B4 O* o, yA. A U.S. dollar in a bank outside the U.S. 1 v* f& L% _3 { ?! i9 v. t# A, E
B. A U.S. dollar held as an international reserve asset by a foreign central bank 0 y* G8 ]6 @! _/ V% h8 Z
C. A Federal Reserve note (a dollar bill) in the pocket of a tourist visiting Europe
) r7 h# Z& F- H' J1 r/ d' p2 bD. None of the above
( z1 t$ |1 i9 ^0 y6 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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