Government securities would appear on a commercial bank's balance sheet as ______.
A.an asset
B.reserves
C.part of net worth
D.a liability
第1题:
A. deduction from the balance per depositor's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per depositor's records
第2题:
5 Which of the following events after the balance sheet date would normally qualify as adjusting events according
to IAS 10 Events after the balance sheet date?
1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.
2 A decline in the market value of investments.
3 The declaration of an ordinary dividend.
4 The determination of the cost of assets purchased before the balance sheet date.
A 1, 3, and 4
B 1 and 2 only
C 2 and 3 only
D 1 and 4 only
第3题:
A、Fixed assets
B、Long-term liabilities
C、Stockholders' equity
D、Intangible assets
第4题:
The task of an auditor is to certify that the accounts and balance sheet show ______.
A.an accurate statement of income and expenditure
B.that the figures stated are accurate and correct
C.a true and fair view of the business
D.that the reserves are enough
第5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6题:
24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority
interest?
A $32,000
B $16,000
C $10,000
D $24,000
第7题:
The following information is relevant for questions 9 and 10
A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,
and a suspense account appeared in the company’s draft balance sheet.
Subsequent checking revealed the following errors:
(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.
Depreciation at the rate of 10% per year ($480) had been charged.
(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the
company’s records.
(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal
cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry
for the transaction. (The company does not maintain a payables ledger control account).
(4) The payments side of the cash book had been understated by $10,000.
9 Which of the above items would require an entry to the suspense account in correcting them?
A All four items
B 3 and 4 only
C 2 and 3 only
D 1, 2 and 4 only
第8题:
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
第9题:
短文理解
听力原文: Dealers in government and private securities need short-term financing to purchase new securities and carry their existing portfolios of securities until those securities are sold to customers or reach maturity. Such loans are readily granted by many of the largest banks because of their high quality--often backed by pledging the dealer's holdings of government securities as collateral. Moreover, many loans to securities dealers are so short-overnight out to a few days that the bank can quickly recover its funds or make a new loan at a higher interest rate if the credit markets have tightened up.
21. Who need short-term financing according to the passage?
22.Why such loans are so high quality?
23.How long will the dealers keep such loans?
(21)
A.Dealers in foreign exchange.
B.Dealers in government bonds.
C.Dealers in IPO.
D.Dealers in government & private securities.
第10题:
What will happen if there is one commercial bank and no thrifts in a small town?
A.The residents will deposit their money with the bank.
B.The local bank will provide business loans to the commercial bank.
C.Some large banks will transport money by check to the bank.
D.People in the area will not deposit money with the bank.