网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
Government securities would appear on a commercial bank's balance sheet as ______.
A．an asset
B．reserves
C．part of net worth
D．a liability
参考答案
更多 “ Government securities would appear on a commercial bank's balance sheet as ______.A．an assetB．reservesC．part of net worthD．a liability ” 相关考题
考题
In which section of the balance sheet would Treasury Stock be reported?()
A、Fixed assetsB、Long-term liabilitiesC、Stockholders' equityD、Intangible assets
考题
Which of the following financial statements reports information as of a specific date? ()
A. income statementB. statement of owner's equityC. statement of cash flowsD. balance sheet
考题
The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )
A. deduction from the balance per depositor's recordsB. addition to the balance per bank statementC. deduction from the balance per bank statementD. addition to the balance per depositor's records
考题
24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityinterest?A $32,000B $16,000C $10,000D $24,000
考题
5 Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto IAS 10 Events after the balance sheet date?1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.2 A decline in the market value of investments.3 The declaration of an ordinary dividend.4 The determination of the cost of assets purchased before the balance sheet date.A 1, 3, and 4B 1 and 2 onlyC 2 and 3 onlyD 1 and 4 only
考题
The following information is relevant for questions 9 and 10A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,and a suspense account appeared in the company’s draft balance sheet.Subsequent checking revealed the following errors:(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.Depreciation at the rate of 10% per year ($480) had been charged.(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in thecompany’s records.(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personalcheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entryfor the transaction. (The company does not maintain a payables ledger control account).(4) The payments side of the cash book had been understated by $10,000.9 Which of the above items would require an entry to the suspense account in correcting them?A All four itemsB 3 and 4 onlyC 2 and 3 onlyD 1, 2 and 4 only
考题
(b) Explain the matters that should be considered when planning the nature and scope of the examination ofCusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
考题
短文理解听力原文： Dealers in government and private securities need short-term financing to purchase new securities and carry their existing portfolios of securities until those securities are sold to customers or reach maturity. Such loans are readily granted by many of the largest banks because of their high quality--often backed by pledging the dealer's holdings of government securities as collateral. Moreover, many loans to securities dealers are so short-overnight out to a few days that the bank can quickly recover its funds or make a new loan at a higher interest rate if the credit markets have tightened up.21. Who need short-term financing according to the passage?22.Why such loans are so high quality?23.How long will the dealers keep such loans?(21)A．Dealers in foreign exchange.B．Dealers in government bonds.C．Dealers in IPO.D．Dealers in government private securities.
考题
The task of an auditor is to certify that the accounts and balance sheet show ______.A．an accurate statement of income and expenditureB．that the figures stated are accurate and correctC．a true and fair view of the businessD．that the reserves are enough
考题
What will happen if there is one commercial bank and no thrifts in a small town?A．The residents will deposit their money with the bank.B．The local bank will provide business loans to the commercial bank.C．Some large banks will transport money by check to the bank.D．People in the area will not deposit money with the bank.
考题
听力原文：M: Do you provide investment service?W: Yes. We are a commercial bank. We help customers with the purchase and sales of securities.Q: What does the man want to do?(13)A．He will provide investment service.B．He will help the customers.C．He will join the commercial bank.D．He will purchase or sell securities.
考题
The main liability on a bank balance sheet is ______.A．depositsB．capital and reservesC．loans and overdraftsD．cash
考题
Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error.()
A.net income is understatedB.net income is overstatedC.merchandise inventory reported on the balance sheet is overstatedD.cost of merchandise sold is understated
考题
听力原文：M: Can you tell me something about a balance sheet?W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.Q: Which of the following is not a section of a balance sheet?(15)A．Profit and JossB．Owner's equity.C．LiabilitiesD．Assets.
考题
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.(46)A．profitB．capitalC．incomeD．cash
考题
"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A．RightB．WrongC．Doesn't say
考题
In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.()
考题
The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.()
考题
PartA 2. The National Association of Securities Dealers is investigating whether some brokeragehouses are inappropriately pushing individuals to borrow large sums on their housesto invest in the stock market. Can we persuade the association to investigate would-be privatizers of Social Security? For it is now apparent that the Bush administration’s privatization proposal will amount to the same thing: borrow trillions, put themoney in the stock market and hope.Privatization would begin by diverting payroll taxes, which pay for current SocialSecurity benefits, into personal investment accounts. The government wouldhave to borrow to make up the shortfall. This would sharply increase the government’s debt. “Never mind”, privatization advocates say, “in the long run, people wouldmake so much on personal accounts that the government could save money by cutting retirees’benefits.Even so, if personal investment accounts were invested in Treasury bonds,this whole process would accomplish precisely nothing. The interest workers would receive on,their accounts would exactly match the interest the government wouldhave to pay on its additional debt. To compensate for the initial borrowing,the government would have to cut future benefits so much that workers would gain nothing at all.However, privatizersclaim that these investments would make a lot ofmoney and that, in effect, the government, not the workers, would reap most of those gains,because as personal accounts grew, the government could cut benefits.We can argue at length about whether the high stock returns such schemes assume are realistic(they arent), but lets cut to the chase: in essence, such schemesinvolve having the government borrow heavily and put the money in the stock market. That’s because the government would, in effect, confiscate workers’gains in their personal accounts by cutting those workers’ benefits.Once you realize whatprivatization really means, it doesn’t sound too responsible, does it? But the details make it considerably worse. First,financial markets would, correctly, treat the reality of huge deficits today as a much moreimportant indicator of the governments fiscal health than the mere promise that government could save money bycutting benefits in the distant future. After all, a government bond is a legally bindingpromise to pay, while a benefits formula that supposedly cuts costs 40 years from now is nothingmore than a suggestion to future Congresses.If a privatization plan passed in 2005 called for steep benefit cuts in 2045,what are the odds that those cuts would really happen? Second,a system of personal accounts would pay huge brokerage fees. Of course, from Wall Street’s point of view that’s a benefit, not a cost.第26题：According to the author, “privatizers”are those_____.[A] borrowing from banks to invest in the stock market [B] who invest in Treasury bonds[C] advocating the government to borrow money from citizens [D] who earn large sums of money in personalaccounts
考题
The concept of a"smart city"_________in the Government Work Report for the first time this year, which shows the future direction of China's urban construction.
A．appeared
B．was appearing
C．had appeared
D．would appear
考题
共用题干
Federal Deposit Insurance CorporationBefore 1933,and particularly during the period 1929—1933,bank failures were not uncom-mon.________(51)a bank overextended itself in creating credit or if several of its important loans could not be________(52),depositors in the bank would frequently become panicky and begin to make large withdrawals.________(53)the bank had only a small number of its deposits backed by currency,the bank would soon be unable to meet withdrawals,and most depositors ________(54)their money.Most frequently a bank merely needed time to improve its cash posi- tion by________(55)some of its loans and not making additional ones.In 1933,the number of bank failures________(56)a peak,forcing the federal government to intervene and ________(57)the banks temporarily.To help restore the public's confidence________(58) banks and strengthen the banking community,Congress passed legislation setting up the Federal Deposit Insurance Corporation.________(59)corporation,an agency of the federal government, now insures over 90 percent of all mutual savings and commercial bank deposits for________(60) $100,000 per deposit.The FDIC has________(61)its insurance fund by charging member in-stitutions one-twelfth of 1 percent of their total deposits.As a result of the protection provided by the FDIC and through other kinds of supervision, bank failures have been________(62)to a few isolated instances .When deposits are federally insured,people________(63)rush to withdraw their money if they________(64)the financial condition of their bank .The delay gives the banks the necessary time to adjust their cash credit balance,and this action helps to reduce the________(65)of bankruptcy.52._________A: repaidB: depositedC:.foundD:.saved
考题
共用题干
Federal Deposit Insurance CorporationBefore 1933,and particularly during the period 1929—1933,bank failures were not uncom-mon.________(51)a bank overextended itself in creating credit or if several of its important loans could not be________(52),depositors in the bank would frequently become panicky and begin to make large withdrawals.________(53)the bank had only a small number of its deposits backed by currency,the bank would soon be unable to meet withdrawals,and most depositors ________(54)their money.Most frequently a bank merely needed time to improve its cash posi- tion by________(55)some of its loans and not making additional ones.In 1933,the number of bank failures________(56)a peak,forcing the federal government to intervene and ________(57)the banks temporarily.To help restore the public's confidence________(58) banks and strengthen the banking community,Congress passed legislation setting up the Federal Deposit Insurance Corporation.________(59)corporation,an agency of the federal government, now insures over 90 percent of all mutual savings and commercial bank deposits for________(60) $100,000 per deposit.The FDIC has________(61)its insurance fund by charging member in-stitutions one-twelfth of 1 percent of their total deposits.As a result of the protection provided by the FDIC and through other kinds of supervision, bank failures have been________(62)to a few isolated instances .When deposits are federally insured,people________(63)rush to withdraw their money if they________(64)the financial condition of their bank .The delay gives the banks the necessary time to adjust their cash credit balance,and this action helps to reduce the________(65)of bankruptcy.54._________A:.lostB:.had lostC:.will loseD:.would lose
考题
The concept of a "smart city"___________ in the Government Work Report for the first time this year, whichshows the future direction of China′s urban construction.A.appeared
B.was appearing
C.had appeared
D.would appear
考题
As an architect for ABC bank， you have been tasked to improve the performance of their online balance transfer application. Due to various margers and takeovers， the bank has heterogeneous systems. Some applications are based on Java while others on either .net or C++. You would like to propose object serialization with Coherence to enable passing objects between these different language platforms. Which of the following options provides the capability ？（）A、 Standard Java serializationB、 .Net Binary serializationC、 Coherence Portable Object FormatD、 Coherence Externalizable Lite
考题
单选题As an architect for ABC bank， you have been tasked to improve the performance of their online balance transfer application. Due to various margers and takeovers， the bank has heterogeneous systems. Some applications are based on Java while others on either .net or C++. You would like to propose object serialization with Coherence to enable passing objects between these different language platforms. Which of the following options provides the capability ？（）A
Standard Java serializationB
.Net Binary serializationC
Coherence Portable Object FormatD
Coherence Externalizable Lite
考题
问答题Practice 4 The other kind of bank—the Bank of the United States was simultaneously a commercial bank and a quasi-public central bank. The First Bank of the United States, chartered by the Congress in 1791, owed its existence to Alexander Hamilton who, shortly after becoming Secretary of the Treasury, showed remarkable insight into the financial problems of the young country and the economic implications of banking. The First Bank of the United States operated much like a private bank. But unlike a regular commercial bank, it had the federal government as a partner and number one customer. The Bank served as the fiscal agent for the government, holding government tax receipts, paying government bills, performing various financial housekeeping tasks. In return, the government kept its cash as deposits with the First Bank of the United States, giving it a huge financial base. The First Bank’s federal charter, moreover, allowed it to operate branches in all states, giving it a big competitive edge over regular state-chartered banks, which could operate only in the states that chartered them. Gradually the First Bank of the United States evolved into a sort of banker’s bank, gaining the power to police lesser commercial banks.
热门标签
最新试卷
