The other main source of revenue for a bank is fee income, or called ______ income.
A.interest
B.commission
C.service
D.net
第1题:
(b) Explain the matters that should be considered when planning the nature and scope of the examination of
Cusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
第2题:
The revenue, expense, and drawing accounts are ______ used in classifying and summarizing changes in capital during the accounting period.
A.temporary accounts
B.permanent accounts
C.income summary
D.terminal accounts
第3题:
此题为判断题(对,错)。
第4题:
The bank who opens the L/C is called ( ) .
A. issuing bank
B. notifying bank
C. establishing bank
D. paying bank
第5题:
What is the main function of deposit insurance fund?
A.To ensure that the banks have sufficient fund to finance other economic sectors.
B.To protect the banks from all kinds of risks arising from their operation.
C.To meet requirements of financial needs of the public.
D.To pledge to depositors that their money is safe whenever a bank is insolvency.
第6题:
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
第7题:
What is the main source of income of the depository institutions?
A.Different types of portfolio.
B.Bills, notes and bonds.
C.Deposits invested in financial assets.
D.Large amount of assets.
第8题:
5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting Standards
Board (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reporting
financial performance/comprehensive income. The main focus of the project is the development of a single statement
of comprehensive income to replace the income statement and statement of changes in equity. The objective is to
analyse all income and expenses and categorise them in a way that increases users’ understanding of the results of
an entity and assists in forming expectations of future income and expenditure. There seems to be some consensus
that the performance statement should be divided into three components being the results of operating activities,
financing and treasury activities, and other gains and losses.
Required:
(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce a
single statement of financial performance. (8 marks)
第9题:
Which 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.
第10题:
What is called correspondent banking?
A.The bank which provides additional banking services.
B.The provision of banking services to other banks.
C.The particular ancillary services provided to foreign countries.
D.The bank issuing credit cards.