A bank's liquid assets include following items except ______.A.notes, coins and bullionB.current balances with central and other banksC.money at call and short noticeD.bank's premises

题目

A bank's liquid assets include following items except ______.

A.notes, coins and bullion

B.current balances with central and other banks

C.money at call and short notice

D.bank's premises


相似考题

1.John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows:(Expressed in RMB thousands)FINANCLAL STATEMENTS ITEMS20×820×7Sales6400048000Cost of sales5400042000Net profit30-20December 31, 20×8December 31, 20×7Inventory1600012000Current assets6000050000Total assets10000090000Current liabilities2000018000Total liabilities3000025000During the audit, John has the following findings:(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:Dr. Cash in Bank RMB 5820000Dr. Financial Expenses RMB 180000Cr. Notes Receivable RMB 6000000(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:Dr. Non-operating Expenses RMB 3000000Cr. Provisions RMB 3000000On January 10, 20×9,Company A received a judgment on repaying RMB 2500000to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:Dr. Provisions RMB 3000000Cr. Cash in Bank RMB 2500000Cr. Non-operating Income RMB 500000Required:(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:(a)Inventory Turnover Rate in 20×8;(b)Gross Profit Ratio in 20×8;(c)After Tax Return on Total Assets in 20×8; and(d)Current Ratio as at December 31, 20×8(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.

更多“A bank's liquid assets include following items except ______.A.notes, coins and bullionB.current balances with central and other banksC.money at call and short noticeD.bank's premises”相关问题
  • 第1题:

    The central idea of this passage is ______.

    A.electronic transfer of funds

    B.bank's payment mechanism

    C.clearing of checks

    D.computer and payment


    正确答案:D
    解析:本文开头提到Providing for a payment mechanism...on the use of checks and credit cards. 支付机制和转账在商业银行中起着重要的作用,人们更多的使用支票和信用卡来进行各种商业活动。由此可知本题选A。

  • 第2题:

    听力原文:M: If a bank has inadequate liquidity, what would happen?

    W: In this case, it cannot obtain sufficient funds, either by increasing liabilities or by converting assets promptly. Thus, insufficient liquidity can lead to the insolvency of a bank.

    Q: What would lead to a bank's insolvency?

    (14)

    A.Adequate liquidity.

    B.Insufficient liquidity.

    C.Increasing liabilities.

    D.Converting assets.


    正确答案:B
    解析:从女士的回答“insufficient liquidity can lead to the insolvency of a bank”,可知资金流动不足可导致银行破产。

  • 第3题:

    Current assets include ().

    A.short-term investments

    B.receivables

    C.property, plant and equipment

    D.inventories

    E.intangible assets

    F.cash


    正确答案:ABF

  • 第4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 Joss

    B.Owner's equity.

    C.Liabilities

    D.Assets.


    正确答案:A
    解析:根据女士回答资产负债表分为三部分,即"assets", "liabilities" 和"owner's equity",A项未提及。

  • 第5题:

    A correspondent bank may supply the following services to other commercial banks:A.keeping accounts,B.assisting in the sale or purchase of assets,C.providing information about capital markets

    A.Right

    B.Wrong

    C.Doesn't say


    正确答案:A
    解析:从文中第三句话Small banks may have 5 or 6 correspondent banks, which provide many services...可以看出。

  • 第6题:

    Early indications of the approach of a hurricane may be all of the following EXCEPT_____

    A.short confused swells

    B.gradually incresing white clouds (mare’s tails)

    C.pumping barometer

    D.continuous fine mist-like rain


    正确答案:A
    飓风来临的提前征兆可能是以下所有除混乱的短涌外的几项。

  • 第7题:

    The criteria to determine a word's category include all the following EXCEPT__________ .

    A.meaning
    B.inflection
    C.distribution
    D.parts of speech

    答案:D
    解析:
    考查词类范畴。决定词类范畴的因素有意义、屈折变化和分布规则。词性则属于词类的其他范畴。故选D。

  • 第8题:

    Theodore Dreiser ′s works include the following EXCEPT ( )

    A.An American Tragedy
    B.Trilogy of Desire
    C.Sister Carrie
    D.The Adventures of Hucklebery Finn

    答案:D
    解析:
    考查美国作家及其代表作。《哈克贝利·费恩历险记》是马克·吐温的作品。《美国悲剧》和《嘉莉妹妹》是西奥多·德莱塞的作品,他的欲望三部曲分别是:The Financier 《金融家》,The Titan 《巨头》和The Stoic《斯多葛》。

  • 第9题:

    单选题
    In this passage puffs can include all of the following except ______.
    A

    advertisements that contain the seller’s opinion only

    B

    advertisements that connect an unrelated quality to a product

    C

    advertisements that compare the advertised product with other products

    D

    advertisements that seem to be facts but not exactly so


    正确答案: A
    解析:
    文章首段指出凡是包括具有误导性观点和夸张内容的广告都叫做puffs,第三、四段分别介绍了把卖方的观点描述得像事实一样和把不相关品质与某一产品联系起来的广告,唯独没有提到选项C的内容。

  • 第10题:

    单选题
    The ship’s register indicates all of the following except().
    A

    The vessel's ownership

    B

    The vessel's nationality

    C

    The vessel's identity

    D

    The vessel's last port of call


    正确答案: D
    解析: 暂无解析

  • 第11题:

    单选题
    Which of the following is NOT the purpose of America’s central bank?
    A

    Controlling the flow of money in the economy.

    B

    Overseeing the activities of banks.

    C

    Producing and distributing bank notes and coins.

    D

    Contributing to the maintenance of a stable financial system.


    正确答案: B
    解析:
    特定信息的找寻和判断。关于美国中央银行的目标,录音中指出“Its purpose is to control the flow of money in the economy, to supervise banking activity and to protect the financial system”,表明其目标是控制货币流量,监督银行业活动,并且保护金融体系。分别对应选项A,B和D的内容,唯有C项(制造与发行纸币和硬币)未曾提及。
    【录音原文】
    America’s Central Bank is part of a larger financial system called the United States Federal Reserve System. It is not a single bank, but a banking system with operations that are both public and private. Its purpose is to control the flow of money in the economy, to supervise banking activity and to protect the financial system.

  • 第12题:

    单选题
    The Company should clearly define and document the master’s responsibility with regard to all the following items except().
    A

    implementing the safety and environmental protection policy of the Company

    B

    motivating the crew in the observation of that policy

    C

    designing the procedures for internal audits and management reviews

    D

    issuing appropriate orders and instructions in a clear and simple manner


    正确答案: D
    解析: 暂无解析

  • 第13题:

    Under the documentary credit, which of the following is false?

    A.The buyer's bank will issue a documentary credit.

    B.The seller has his bank's undertaking to pay.

    C.If the seller presents the correct documents, he will be paid.

    D.A bank acts as an intermediary between the buyer and seller and is willing to provide trade.


    正确答案:B
    解析:跟单信用证结算方式下,买方银行会以另一国的卖方为受益人开立信用证,承诺如果卖方能提供合格的单据就会得到该银行(非卖方银行保证)的付款,银行充当信用中介,并可以为买卖双方提供贸易服务。所以,B选项不正确。

  • 第14题:

    听力原文:During the second half year, this bank had total assets of USD80.2 million.

    (7)

    A.The bank had aggregate assets of USD80,200,000.

    B.The bank had aggregate assets of USD80,020,000.

    C.The bank had aggregate assets of USD8,200,000.

    D.The bank had aggregate assets of USD18,200,000.


    正确答案:A
    解析:单句意思为“在下半年,这家银行的总计资产达到了八千零二十万美元。”

  • 第15题:

    听力原文:In the United States, the Federal Gold Reserve acts as the central bank.

    (2)

    A.In the US, the Federal Gold Reserve acts as the central bank.

    B.In the US, the central bank is the commercial bank.

    C.In the US, there is no central bank.

    D.In the US, the central bank is not so important.


    正确答案:A
    解析:单句意思为“在美国,联邦黄金储备局发挥着中央银行的作用。”

  • 第16题:

    The correspondent bank can only make money for its services to other banks from deposit balances maintained by bank customers.

    A.Right

    B.Wrong

    C.Doesn't say


    正确答案:B
    解析:文中第一句话The correspondent banks are paid indirectly,...as well as by direct money payments.可以看出。

  • 第17题:

    "Balance Sheet" means the statement on which a bank's assets and liabilities are listed.

    A.Right

    B.Wrong

    C.Doesn't say


    正确答案:A
    解析:从文中第二句后半部分other on-and-off balance sheet exposures such as guarantees, acceptances and securities investments. 可以倒推出来。资产负债表外业务没有涉及资产和负债,那么资产负债表就应该包含资产和负债。on-and-off balance sheet资产负债表内外,balance sheet。

  • 第18题:

    The criteria to determine a word's category include all the following EXCEPT__________.

    A.meaning
    B.inflection
    C.distribution
    D.parts of speech

    答案:D
    解析:
    考查词类范畴。决定词类范畴的因素有意义、屈折变化和分布规则。词性则属于词类的其他范畴。故选D。

  • 第19题:

    According to the passage,coins once had real value as currency because they______.

    A.represented a great improvement over barter
    B.permitted easy transportation of wealth
    C.were made of precious metals
    D.could become collector’s items

    答案:C
    解析:

  • 第20题:

    Which of the following passive cooling methods BEST dissipates a component’s heat?()

    • A、Heatsink
    • B、Fan
    • C、Liquid cooling
    • D、Compressed air

    正确答案:A

  • 第21题:

    单选题
    All of the following constitute special circumstances EXCEPT().
    A

    Three vessels meeting so as to cross each other's course

    B

    A vessel meeting a vessel that is backing out of a slip

    C

    An overtaking situation that has reached in extremis

    D

    A vessel fishing with nets meeting a sailing vessel


    正确答案: D
    解析: 暂无解析

  • 第22题:

    单选题
    The U.S. aid would include which of the following?
    A

    Aid workers to staff a hospital in Bam and more private donations.

    B

    Surveying the quake’s damage to the ancient city.

    C

    Continued economic sanctions.

    D

    All of the above except (C).


    正确答案: D
    解析:
    关于美国援助所包括的内容,录音中提到:给Bam的一家医院配备81名救援人员,对损害程度进行调查,和暂停一些经济制裁以允许私人捐赠。可见选项C中(持续的经济制裁)不属于救援内容。
    【录音原文】
    Conservatives in Iran quickly condemned the U.S. offer and attacked Iranian officials who welcomed it. The U. S. measures included dispatching 81 aid workers to Bam to staff a hospital and to survey the damage, as well as the temporary suspension of some economic sanctions to allow private donations to Iran.

  • 第23题:

    单选题
    In her husband’s eye, Victoria has all the following qualities EXCEPT _____.
    A

    delicacy

    B

    beauty

    C

    humbleness

    D

    intelligence


    正确答案: C
    解析:
    细节题。由文章首段尾句的beautiful和modest可排除B、C两项。第二段首句中的ascribe intellect to her表明D项也是她的一个品质,故排除。文章开头提到,经过三十年的幸福婚姻,Virginius还是提醒自己Victoria除了缺少一点点令人心动的脆弱外具备一切魅力。由此可见Victoria最缺乏的品质就是脆弱(delicacy),选项A与之相符。故答案为A项。