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贷款基础利率（LOAN Prime Rate，简称边LPR）是指（）

题目
单选题
贷款基础利率（LOAN Prime Rate，简称边LPR）是指（）
A

人民银行公布的一年期以内贷款基准利率

B

人民银行公司的五年以上贷款基准利率

C

商业银行对其最优质客户执行的贷款利率

D

人民银行颂的一至五年贷款基准利率

参考答案和解析
正确答案： D
解析： 暂无解析
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相似问题和答案

第1题：

The rate of interest paid on a bank loan will depend () your firm’s standing with the bank and may be 2 per cent or 3 percent.

A、of

B、upon

C、for

D、in


参考答案：B

第2题：

关于我国的利率市场化改革，下列说法中正确的有()。

A:总体思路为先开放货币市场利率和债券市场利率，再逐步推进存、贷款利率的市场化
B:上海银行间同业拆放利率是一项重要的基础条件和机制建设
C:存、贷款利率的市场化是关键环节
D:主要采取“先外币、后本币；先贷款、后存款；先短期、小额，后长期、大额”的改革路径
E:贷款基础利率(LPR)集中报价和发布机制的正式运行有助于进一步推进利率市场化

答案：A,B,C,E
解析：
D项，我国的利率市场化改革主要采取“先外币、后本币；先贷款、后存款；先长期、大额，后短期、小额”的改革路径。

第3题：

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.


正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

第4题：

贷款基础利率（LOAN Prime Rate，简称边LPR）是指（）

  • A、人民银行公布的一年期以内贷款基准利率
  • B、人民银行公司的五年以上贷款基准利率
  • C、商业银行对其最优质客户执行的贷款利率
  • D、人民银行颂的一至五年贷款基准利率

正确答案:C

第5题：

在我国，贷款基准利率是指商业银行对其最优质客户执行的贷款利率，其他贷款利率可在此基础上加减点生成。（ ）


答案：错
解析：
中国人民银行对商业银行的再贷款利率，可以理解为我国目前的基准利率。贷款基础利率是指商业银行对其最优质客户执行的贷款利率，其他贷款利率可在此基础上加减点生成。

第6题：

听力原文：M: The rate on a personal loan is fixed according to the base rate at the time when the loan is made.

W: But it is always higher than the base rate, isn't it?

Q: What is determined when a personal loan is made?

(14)

A．Rate on the personal loan.

B．Base rate of the bank.

C．The amount of payment.

D．Personal loan's time period.


正确答案：A
解析：根据对话中"The rate on a personal loan is fixed"可知A项正确。

第7题：

基于报价行自主报出的最优贷款利率汁算并发布的贷款市场参考利率是（ ）。

A.存款基础利率
B.贷款基础利率
C.官方利率
D.固定利率

答案：B
解析：
本题考查我国利率市场化改革。贷款基础利率（LPR）是基于报价行自主报出的最优贷款利率计算并发布的贷款市场参考利率，是商业银行对其最优质客户执行的贷款利率，其他贷款利率可在此基础上加减点生成。

第8题：

下列与贷款有关的说法错误的是:()

A.若采用等额本息的还款方式，每月还款额相同

B.贷款市场报价利率(LPR)是基于央行公开市场操作利率形成的一种市场化利率

C.以公益为目的的非营利法人对外提供的贷款担保是有效的

D.学生在校期间的国家助学贷款利息由财政全额补贴


答案：C

第9题：

个人贷款合同中约定以LPR为基准利率确定贷款利率的，必须选择浮动利率。


正确答案:错误

第10题：

浮动利率贷款的贷款利率（）

  • A、=基础利率
  • B、=基础利率一附加利率
  • C、=附加利率一基础利率
  • D、=基础利率+附加利率

正确答案:D

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