初級(jí)銀行綜合類模擬試卷8

一、單項(xiàng)選擇（本題共不題，每題7.0分，共乃分。）

1、Anaccountthattwoormorepeopleholdisa.

A^jointaccount

B、term-depositaccount

C、savingsaccount

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

2、Inordertowithdrawmoneythebankrequiresyour.

A^depositor

B、interest

C^signature

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：暫無(wú)解析

3、Thebankrecordsalltransactionsofanaccountinthecustomer's.

A^withdrawalslip

B、assets

C>passbook

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

4、Manybanksworkwithsomanydifferentcustomersandaccountsthattheyneed

torecordalltransactions.

A、depositslips

B>computers

C、parties

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

5、Youhavetoyourcheckinordertocashit.

A、withdraw

B、endorse

C、accommodate

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

6、Thebankchargesatocoverthecostofbookkeeping.

A、payee

transaction

C、fee

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：暫無(wú)解析

7、IwroteacheckfbrmoremoneythanIhaveinmyaccount.PmafraidTm

A^overdrawn

B、insufficientfunds

C、minimumbalance

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

8、Themonthlystatementgivesyouarecordofalltheofyourchecking

account.

A>subtracted

B、negotiable

Cxtransactions

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：暫無(wú)解析

9、Acheckthatcanbesignedovertoathirdpartyis.

A、subtracted

B、negotiable

C>overdrawn

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

10>"Youareallowedtowriteuptotencheckswithoutaservicecharge.”"That'sall?

Youmeantenchecksisthe?”

A、balance

B、maximum

C、minimum

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

11>IfyouneedmoneyIcanyousome.

A、payback

borrow

C^lend

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：暫無(wú)解析

12、Whenmyfriendneededaloanheofferedthebankhishouseas.

A^debt

B、term

C、collateral

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：哲無(wú)解析

13、Jameshasnotpaidbacktwoloans.Hemusthaveaterrible.

A^creditrating

B、chargecard

C^principal

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

14、Ifyouyourcarloan,thebankwilltakepossessionofyourcar.

A、payoff

B>defaulton

C、compute

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

15、InordertocalculatethemonthlypaymentsonyourIoan,thebankaddstheinterest

totheanddividesthetotalbythenumberofmonths.

A、tenure

B、principal

C、chargeaccount

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

二、完型填空（本題共70題，每題7.0分，共10分。）

Portfoliomanagementisbecomingan[21]partofthecreditprocess.Inthe

managementoftheirportfolio,commercialbanksemphasizetheimportanceofassetand

earning[22],theimmediaterecognitionaslossesofallcreditjudgedtobe[23]、and

themaintenanceofappropriatecreditloss[24].Allidentifiedlossesshouldbe

immediately[25]

16、

A、integral

B、internal

C^international

D、interesting

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

17、

A、classification

B、diversification

C>ability

D、adequacy

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

18、

A、overdue

collectable

C、uncollectible

D、sound

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：暫無(wú)解析

19、

A、preparation

position

C、difference

D^allowance

標(biāo)準(zhǔn)答案：D

知識(shí)點(diǎn)解析：暫無(wú)解析

20、

A、writtenoff

B>excluded

C^included

D、paidoff

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

Investmentinstitutions[26]thethirdmajorcategoryinourfinancialsystem.These

institutionscombinetherelativelysmallamountsofsavingsfrommanyindividualsand

investthe[27]infinancialassets.Mutualfundspurchasecorporatestocksandbondsas

wellasgovernmentsecurities.Realestateinvestmenttrustsinvestin[28]and

mortgages.Moneymarketfundsinvestinshort-termdebtsecurities.Whileindividual

investorscaninvestdirectlyinsuchsecurities,investmentinstitutions[29]small

investorsdiversificationandexperiencedmanagementoftheirfunds.Thefourthcategory

consistsoffinancialcompanies.Thesecompaniesprovideloansdirectlytoconsumers

andbusinesses.Salesandconsumerfinancecompanieslendtoindividuals.Salesfinance

companiesfinanceinstallmentloanpurchasesofautomobilesandother[30]goods.

Consumerfinancecompaniesprovidesmallloanstoindividualsandhouseholds.The

fifthcategoryconsistsofsecuritiesmarketinstitutionsthatareinvolvedinthesavings-

investmentprocessandthemarketingandtransferringofclaimstowealth.Credit-

reportingandcredit-ratingorganizationsaidlendersindecidingwhethertoextendcredit

toconsumersandbusinesses.

21、

A、found

B、setup

C、establish

D、makeup

標(biāo)準(zhǔn)答案：D

知識(shí)點(diǎn)解析：暫無(wú)解析

22、

A、money

B、total

C、final

D、amount

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

23、

A、stocks

property

C、asset

D、houses

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

24、

A、offer

B、provide

C、produce

D、deliver

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

25、

A、tangible

B、family

C^industrial

D、durable

標(biāo)準(zhǔn)答案：D

知識(shí)點(diǎn)解析：暫無(wú)解析

三、閱讀理解（本題共10題，每題1.0分，共10分。）

Capitalisatthetopofanybanksupervisor'slist.Themostbasicformofcapitalisequity

capital,whichistheshareholder'sfinancialinterestornetworth.Equitycapitalserves

severalpurposes:itprovidesapermanentsourceofrevenuefortheshareholdersand

fundingforthebank;itisavailabletobearriskandabsorblosses;itprovidesabasefbr

furthergrowth;anditgivestheshareholdersreasontoensurethatthebankismanagedin

asafeandsoundmanner.Minimumcapitaladequacyratiosarcnecessarytoreducethe

riskoflosstodepositors,creditorsandotherstakeholdersofthebankandtohelp

supervisorspursuetheoverallstabilityofthebankingindustry.BasleCommittee's''core

principlesforeffectivebankingsupervision"requirethatsupervisionssetprudentand

appropriateminimumcapitaladequacyrequirementsandencouragebankstooperatewith

capitalinexcessoftheminimum.Whenitappearsappropriateduetotheparticularrisk

profile,uncertaintiesregardingtheassetquality,riskconcentrationsorotheradverse

characteristicsofabank'sfinancialcondition,considerationsofrequiringhigherthan

minimumcapitalratiosareencouraged.Ifabank'sratiofallsbelowtheminimum,

bankingsupervisionswillacttoensurethatithasrealisticplanstorestoretheminimum

inatimelyfashion,ormayconsiderputtingadditionalrestrictionsonthebank's

operations.

26、What'sthesubjectofthepassage?

A、capital

B、restrictionsonbanks'operations

C、supervision

D、capitaladequacy

標(biāo)準(zhǔn)答案：D

知識(shí)點(diǎn)解析：暫無(wú)解析

27、Banksupervisorsthinkmostimportant.

A^capital

B、financialinterest

C、shareholders

D^capitalminimum

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

28、Whichofthefollowingisnotthepurposeofequitycapital?

A、Providingapermanentsourceofrevenue.

B、Bearingrisksandabsorbinglosses.

C>Disclosingreserves.

D>Facilitatingfurthergrowth.

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：暫無(wú)解析

29>Whatcanweinferfromthepassage?

A、TheBasleCommittee'scoreprinciplesrequiretheminimumcapitaladequacy

requirements.

B、TheBasicCommitteeencouragesbankstooperatewithcapitaloftheminimum.

C、TheBasleCommitteehelpsbanksupervisorstoreducetheriskofloss.

D^TheBasleCommitteeensuresbankstopursuethestabilityofthebankingindusWy.

標(biāo)準(zhǔn)答案：D'

知識(shí)點(diǎn)解析：暫無(wú)解析

30、Whichofthefollowingisimpliedinthepassage?

A、Averyimportantpurposeofbank-supervisionistoprovideadequatecapitalfor

theiroperation.

B、Averyimportantpurposeofbank-supervisionisloensurebankstooperatewith

adequatecapital.

C、Averyimportantpurposeofbank-supervisionistoputadditionalrestrictionsonthe

banks'operations.

D、Averyimportantpurposeofbank-supervisionisloconcentrateonrisks.

標(biāo)準(zhǔn)答案：B

知識(shí)點(diǎn)解析：暫無(wú)解析

Thereliabilityprinciplerequiresthataccountinginformationbedependable-freefrom

significanterrorandbias.Usersofaccountinginformationrelyonitstruthfulness.Tobe

reliable,informationmustbeverifiablebypeopleoutsidethebusiness;Financial

statementusersmayconsiderinformationreliableifindependentexpertswouldagree

thattheinformationisbasedonobjectiveandhonestmeasurement.Considertheerrorin

acompany'sfailuretoaccrueinterestrevenueattheendofanaccountingperiod.This

errorresultsinunderstatedinterestrevenueandunderstatednetincome.Clearly,this

company'saccountinginformationisunreliable.Biasedinformation—datapreparedfrom

aparticularviewpointandnotbasedonobjectivefacts-isalsounreliable.Supposea

companypurchasedinventoryfor$25.000.Attheendoftheaccountingperiod,the

inventoryhaddeclinedinvalueandcanbereplacedfbr$20000.Underthelowerofcost

ormarketrule,thecompanymustrecorda$5000lossforthedecreaseintheinventory's

value.Companymanagementmaybelievesthattheappropriatevaluefortheinventoryis

$22000,butthatamountisonlyanopinion.Ifmanagementreportsthe$22000figure,

totalassetsandowner'sequitywillbeoverstatedonthebalancesheet.Incomewillbe

overstatedontheincomestatement.Toestablishareliablefigurefortheinventory's

value,iiiaiiaguiiiuiilcouldgelauununlpricelistfioindieinventorysupplierorcallinan

outsideprofessionalappraisertorevaluetheinventory.Evidenceobtainedfromoutside

thecompanyleadstoreliable,verifiableinformation.Thereliabilityprincipleappliesto

allfinancialaccountinginformation-fromassetsloowner'sequityonthebalancesheet

andfromrevenuetonetincomeontheincomestatement.

31、Whatdocsthereliabilityprincipleofaccountinginformationinvolve?

A、Theaccountinginformationshoulddependontheprinciple.

B、Theaccountinginformationshouldbefreefromsignificanterrorandbias.

C^Theaccountinginformationreliesonindependentexperts.

D、Theaccountinginformationmustbeverifiablebypeopleoutside.

標(biāo)準(zhǔn)答案：D

知識(shí)點(diǎn)解析：暫無(wú)解析

32^Accordingtothereliabilityprinciple,whatshouldpeopledowiththeiraccounting

information?

A、Theyjusirelyonitstruthfulness.

B>Theymustverifytheinformationcarefully.

C、Theyshouldaskindependentexpertstoverifytheinformationtoseewhetheritis

basedonobjectiveandhonestmeasurement.

DNTheymayconsidertheinformationreliable.

標(biāo)準(zhǔn)答章.C

知識(shí)點(diǎn)露析：暫無(wú)解析

33、Whatistheresultifacompanyfailstomaketheentryofaccruedinterestrevenaeon

theaccountingstatement?

A、Theerrorwillresultinunderstatedinterestrevenueandunderstatednetincome.

B、Theaccountingstatementwillberevised.

C、Theerrorwillreducethecompany'snetincome.

D、Peoplewillnotrelyontheaccountinginformation.

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

34、Whyisbiasedaccountinginformationunreliable?

A、Becausetheinformationisnotbasedonobjectivefacts.

B、Becausetheinformationconsistsofsomestatedata.

C、Becausetheinformationispreparedonthebasisoffacts.

D、Becausetheinformationismadeaccordingtotheinventoryvalueofthebusiness

firm.

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

35、Whatwouldhappenifthecompanyintheexamplerecordedthelossof$5000on

theaccountingstatement?

A、Thecompany'sinventorywoulddeclineinvalue.

B、Thetotalassetswouldbereportedtwiceonthebalancesheet.

C、Theowner'sequitywillbeoverstatedontheincomestatement.

D、Theaccountinginformationisreliableandthetotalassetsand'owner'sequitywill

beslatedcorrectlyonthebalancesheet.

標(biāo)準(zhǔn)答案：D'

知識(shí)點(diǎn)解析：暫無(wú)解析

四、英釋漢(本題共2題，每題分，共2分。)

36、Statisticsalsomeansthemethodsusedtocalculatethesummarynumbersandto

generalizefromthem.

標(biāo)準(zhǔn)答案：統(tǒng)計(jì)也意味著計(jì)算匯總的收據(jù)并對(duì)其歸納的方法。

知識(shí)點(diǎn)解析：暫無(wú)解析

37、Inflationpressurewereconcentratedinawidevarietyofmarketsforcollectibles

(includingarts,jewelryandsoon)andcontributedtointensefinancialactivityinvolving

mergersandacquisitions.

標(biāo)準(zhǔn)答案：通貨膨脹的壓力會(huì)影響收藏品市場(chǎng)(包括藝術(shù)品、珠寶等)，并導(dǎo)致合并

和收購(gòu)等金融風(fēng)潮。

知識(shí)點(diǎn)解析：暫無(wú)解析

五、判斷正誤(本題共7題，每題1.0分，共7分。)

Acreditcardisaplasticcard(oritsequivalent)tobeuseduponpresentationbythe

cardholdertoobtainmoney,goods,orservices,possiblyunderalineofcreditestablished

bythecardissuer.Thecai'dholderisbilledforanyoutstandingbalance.Creditcard

customersaregivenacreditlimitonthecreditcardaccountandcanbuygoodsand

servicesuptothisamount.Normally,bankswillsetdifferentcreditlinestothedifferent

groupsofcardholders.Everytimecardholderusesacreditcardforpurchasing,he/shc

mustsignasalesslipinthepresenceoftheseller,andthesignatureisthencomparedto

thesignatureonthecard.Copiesofthesalesslipshavethedetailsofthecardandthey

alsoshowthedetailsandamountofthesale.Eachmonththecardholderreceivesa

statementfromthebankwhichdetailsallthetrans-actionsinthemonth,togetherwith

thetotalamountoutstandingandanyminimumamountthatneedstobepaid.Whenthe

fullbalanceisnotsettledeachmonth,thecardholderischargedacompoundinterest(say

0.05%)ontheoutstandingbalance,andthisissupposedtoprovidethebankwitha

mainsourceofincome(althoughinChina,thisrevenueisstilllowbecausepeopleare

reluctanttorunintodebt).Othertwomajorsourcesofcreditcardservicesaretheannual

feefromthecardholdersandthepercentageofthesalesrevenueasthecommissionpaid

bytheseller.

38、Acreditcardisaplasticcardandtheliketobeusedtoobtainmoney,goods,or

servicesandanoverdraftisnotallowed.

A、Right

Wrong

C、Doesn'tsay

標(biāo)準(zhǔn)答案：C

知識(shí)點(diǎn)解析：暫無(wú)解析

39、Normally,bankswillsetdifferentcreditlimitsondifferentcustomers'creditcard

accounts.

A^Right

B、Wrong

C、Doesn'tsay

標(biāo)準(zhǔn)答案：A

知識(shí)點(diǎn)解析：暫無(wú)解析

40、Eachmonththecreditcardholderwillreceiveastatementfromthebankshowing

diede-tailsofthetiansactioiise