1、初级银行综合类模拟试卷 8及答案与解析 一、单项选择 1 An account that two or more people hold is a _. （ A） joint account （ B） term -deposit account （ C） savings account 2 In order to withdraw money the bank requires your _. （ A） depositor （ B） interest （ C） signature 3 The bank records all transactions of an account in the
2、customers _. （ A） withdrawal slip （ B） assets （ C） passbook 4 Many banks work with so many different customers and accounts that they need _ to record all transactions. （ A） deposit slips （ B） computers （ C） parties 5 You have to _ your check in order to cash it. （ A） withdraw （ B） endorse （ C） acco
3、mmodate 6 The bank charges a _ to cover the cost of bookkeeping. （ A） payee （ B） transaction （ C） fee 7 I wrote a check for more money than I have in my account. Im afraid Im _. （ A） overdrawn （ B） insufficient funds （ C） minimum balance 8 The monthly statement gives you a record of all the _ of you
4、r checking account. （ A） subtracted （ B） negotiable （ C） transactions 9 A check that can be signed over to a third party is _. （ A） subtracted （ B） negotiable （ C） overdrawn 10 “You are allowed to write up to ten checks without a service charge.“Thats all? You mean ten checks is the _?“ （ A） balance
5、 （ B） maximum （ C） minimum 11 If you need money I can _ you some. （ A） pay back （ B） borrow （ C） lend 12 When my friend needed a loan he offered the bank his house as _. （ A） debt （ B） term （ C） collateral 13 James has not paid back two loans. He must have a terrible _. （ A） credit rating （ B） charg
6、e card （ C） principal 14 If you _ your car loan, the bank will take possession of your car. （ A） pay off （ B） default on （ C） compute 15 In order to calculate the monthly payments on your loan, the bank adds the interest to the _ and divides the total by the number of months. （ A） tenure （ B） princi
7、pal （ C） charge account 二、完型填空 15 Portfolio management is becoming an【 21】 part of the credit process. In the management of their portfolio, commercial banks emphasize the importance of asset and earning【 22】 , the immediate recognition as losses of all credit judged to be【 23】 , and the maintenance
8、 of appropriate credit loss【 24】 . All identified losses should be immediately【 25】 20 Investment institutions【 26】 the third major category in our financial system. These institutions combine the relatively small amounts of savings from many individuals and invest the【 27】 in financial assets. Mutu
9、al funds purchase corporate stocks and bonds as well as government securities. Real estate investment trusts invest in【 28】 and mortgages. Money market funds invest in short - term debt securities. While individual investors can invest directly in such securities, investment institutions【 29】small i
10、nvestors diversification and experienced management of their funds. The fourth category consists of financial companies. These companies provide loans directly to consumers and businesses. Sales and consumer finance companies lend to individuals. Sales finance companies finance installment loan purc
11、hases of automobiles and other【 30】 goods. Consumer finance companies provide small loans to individuals and households. The fifth category consists of securities market institutions that are involved in the savings - investment process and the marketing and transferring of claims to wealth. Credit
12、-reporting and credit-rating organizations aid lenders in deciding whether to extend credit to consumers and businesses. 三、阅读理解 25 Capital is at the top of any bank supervisors list. The most basic form of capital is equity capital, which is the shareholders financial interest or net worth. Equity c
13、apital serves several purposes: it provides a permanent source of revenue for the shareholders and funding for the bank; it is available to bear risk and absorb losses; it provides a base for further growth; and it gives the shareholders reason to ensure that the bank is managed in a safe and sound
14、manner. Minimum capital adequacy ratios are necessary to reduce the risk of loss to depositors, creditors and other stakeholders of the bank and to help supervisors pursue the overall stability of the banking industry. Basle Committees “core principles for effective banking supervision“ require that
15、 supervisions set prudent and appropriate minimum capital adequacy requirements and encourage banks to operate with capital in excess of the minimum. When it appears appropriate due to the particular risk profile, uncertainties regarding the asset quality, risk concentrations or other adverse charac
16、teristics of a banks financial condition, considerations of requiring higher than minimum capital ratios are encouraged. If a banks ratio falls below the minimum, banking supervisions will act to ensure that it has realistic plans to restore the minimum in a timely fashion, or may consider putting a
17、dditional restrictions on the banks operations. 26 Whats the subject of the passage? （ A） capital （ B） restrictions on banks operations （ C） supervision （ D） capital adequacy 27 Bank supervisors think _ most important. （ A） capital （ B） financial interest （ C） shareholders （ D） capital minimum 28 Wh
18、ich of the following is not the purpose of equity capital? （ A） Providing a permanent source of revenue. （ B） Bearing risks and absorbing losses. （ C） Disclosing reserves. （ D） Facilitating further growth. 29 What can we infer from the passage? （ A） The Basle Committees core principles require the m
19、inimum capital adequacy requirements. （ B） The Basle Committee encourages banks to operate with capital of the minimum. （ C） The Basle Committee helps bank supervisors to reduce the risk of loss. （ D） The Basle Committee ensures banks to pursue the stability of the banking industry. 30 Which of the
20、following is implied in the passage? （ A） A very important purpose of bank - supervision is to provide adequate capital for their operation. （ B） A very important purpose of bank - supervision is to ensure banks to operate with adequate capital. （ C） A very important purpose of bank - supervision is
21、 to put additional restrictions on the banks operations. （ D） A very important purpose of bank - supervision is to concentrate on risks. 30 The reliability principle requires that accounting information be dependable-free from significant error and bias. Users of accounting information rely on its t
22、ruthfulness. To be reliable, information must be verifiable by people outside the business; Financial statement users may consider information reliable if independent experts would agree that the information is based on objective and honest measurement. Consider the error in a companys failure to ac
23、crue interest revenue at the end of an accounting period. This error results in understated interest revenue and understated net income. Clearly, this companys accounting information is unreliable. Biased information - data prepared from a particular viewpoint and not based on objective facts - is a
24、lso unreliable. Suppose a company purchased inventory for $ 25. 000. At the end of the accounting period, the inventory had declined in value and can be replaced for $ 20 000. Under the lower of cost or market rule, the company must record a $ 5 000 loss for the decrease in the inventorys value. Com
25、pany management may believes that the appropriate value for the inventory is $ 22 000, but that amount is only an opinion. If management reports the $ 22 000 figure, total assets and owners equity will be overstated on the balance sheet. Income will be overstated on the income statement. To establis
26、h a reliable figure for the inventorys value, management could get a current price list from the inventory supplier or call in an outside professional appraiser to revalue the inventory. Evidence obtained from outside the company leads to reliable, verifiable information. The reliability principle a
27、pplies to all financial accounting information -from assets to owners equity on the balance sheet and from revenue to net income on the income statement. 31 What does the reliability principle of accounting information involve? （ A） The accounting information should depend on the principle. （ B） The
28、 accounting information should be free from significant error and bias. （ C） The accounting information relies on independent experts. （ D） The accounting information must be verifiable by people outside. 32 According to the reliability principle, what should people do with their accounting informat
29、ion? （ A） They just rely on its truthfulness. （ B） They must verify the information carefully. （ C） They should ask independent experts to verify the information to see whether it is based on objective and honest measurement. （ D） They may consider the information reliable. 33 What is the result if
30、a company fails to make the entry of accrued interest revenue on the accounting statement? （ A） The error will result in understated interest revenue and understated net income. （ B） The accounting statement will be revised. （ C） The error will reduce the companys net income. （ D） People will not re
31、ly on the accounting information. 34 Why is biased accounting information unreliable? （ A） Because the information is not based on objective facts. （ B） Because the information consists of some state data. （ C） Because the information is prepared on the basis of facts. （ D） Because the information i
32、s made according to the inventory value of the business firm. 35 What would happen if the company in the example recorded the loss of $ 5 000 on the accounting statement? （ A） The companys inventory would decline in value. （ B） The total assets would be reported twice on the balance sheet. （ C） The
33、owners equity will be overstated on the income statement. （ D） The accounting information is reliable and the total assets and owners equity will be stated correctly on the balance sheet. 四、英释汉 36 Statistics also means the methods used to calculate the summary numbers and to generalize from them. 37
34、 Inflation pressure were concentrated in a wide variety of markets for collectibles (including arts, jewelry and so on) and contributed to intense financial activity involving mergers and acquisitions. 五、判断正误 37 A credit card is a plastic card (or its equivalent) to be used upon presentation by the
35、cardholder to obtain money, goods, or services, possibly under a line of credit established by the card issuer. The cardholder is billed for any outstanding balance. Credit card customers are given a credit limit on the credit card account and can buy goods and services up to this amount. Normally,
36、banks will set different credit lines to the different groups of cardholders. Every time cardholder uses a credit card for purchasing, he/she must sign a sales slip in the presence of the seller, and the signature is then compared to the signature on the card. Copies of the sales slips have the deta
37、ils of the card and they also show the details and amount of the sale. Each month the cardholder receives a statement from the bank which details all the trans- actions in the month, together with the total amount outstanding and any minimum amount that needs to be paid. When the full balance is not
38、 settled each month, the cardholder is charged a compound interest ( say 0. 05% ) on the outstanding balance , and this is supposed to provide the bank with a main source of income ( although in China , this revenue is still low because people are reluctant to run into debt) . Other two major source
39、s of credit card services are the annual fee from the cardholders and the percentage of the sales revenue as the commission paid by the seller. 38 A credit card is a plastic card and the like to be used to obtain money, goods, or services and an overdraft is not allowed. （ A） Right （ B） Wrong （ C） D
40、oesnt say 39 Normally, banks will set different credit limits on different customers credit card accounts. （ A） Right （ B） Wrong （ C） Doesnt say 40 Each month the credit cardholder will receive a statement from the bank showing the de- tails of the transactions excluding the total amount outstanding
41、. （ A） Right （ B） Wrong （ C） Doesnt say 41 If the balance of the credit card is not fully settled, the cardholder will have to pay a com- pound interest on the outstanding amount. （ A） Right （ B） Wrong （ C） Doesnt say 41 Open account is an arrangement between the seller whereby the goods are manufac
42、tured and delivered before payment is required. Open account provides for payment at some stated specific future date and without the buyer issuing any negotiable instrument evidencing his legal commitment. The seller must have absolute trust that he will be paid at the agreed date. The seller shoul
43、d recognize that in certain instances it is possible to discount open accounts receivable with a financial institution. 42 Through open account, the seller will manufacture goods before payment is required. （ A） Right （ B） Wrong （ C） Doesnt say 43 he buyer has to prove his promise in an open account
44、. （ A） Right （ B） Wrong （ C） Doesnt say 44 The seller in an open account must know that in some circumstances he can present open account receivable to a law institution for acceptance. （ A） Right （ B） Wrong （ C） Doesnt say 六、写作题 45 Describe the procedures of telegraphic transfer (T/T) according to
45、the number given in the charter. 初级银行综合类模拟试卷 8答案与解析 一、单项选择 1 【正确答案】 A 2 【正确答案】 C 3 【正确答案】 A 4 【正确答案】 B 5 【正确 答案】 B 6 【正确答案】 C 7 【正确答案】 A 8 【正确答案】 C 9 【正确答案】 B 10 【正确答案】 B 11 【正确答案】 C 12 【正确答案】 C 13 【正确答案】 A 14 【正确答案】 B 15 【正确答案】 B 二、完型填空 16 【正确答案】 A 17 【正确答案】 B 18 【正确答案】 C 19 【正确答案】 D 20 【正确答案】 A 21
46、 【正确答案】 D 22 【正确答案】 B 23 【正确 答案】 B 24 【正确答案】 A 25 【正确答案】 D 三、阅读理解 26 【正确答案】 D 27 【正确答案】 A 28 【正确答案】 C 29 【正确答案】 D 30 【正确答案】 B 31 【正确答案】 D 32 【正确答案】 C 33 【正确答案】 A 34 【正确答案】 A 35 【正确答案】 D 四、英释汉 36 【正确答案】 统计也意味着计算汇总的收据并对其归纳的方法。 37 【正确答案】 通货膨胀的压力会影响收藏品市场 (包括艺术 品、珠宝等 )，并导致合并和收购等金融风潮。 五、判断正误 38 【正确答案】 C 39 【正确答案】 A 40 【正确答案】 B 41 【正确答案】 A 42 【正确答案】 A 43 【正确答案】 C 44 【正确答案】 B 六、写作题 45 【正确答案】 apply for a LC issue LC advise LC negotiate reimburse/send documents pay and redeem the documents
