20春东财《商业银行经营管理》单元作业二答案0492

(单选题)1: 反映企业每单位资产的盈利能力的指标是（）。

A: 普通股收益率
B: 资产收益率
C: 销售利润率
D: 股权收益率
正确答案: B
(单选题)2: 外汇互换交易主要包括货币互换和（）
A: 利率互换
B: 期限互换
C: 金额互换
D: 产品互换
正确答案: A
(单选题)3: 按照（）将贷款分类为正常、关注、次级、可疑、损失。

A: 期限
B: 保障程度
C: 质量状况
D: 偿还方式
正确答案: C
(单选题)4: 单一银行制度主要存在于（）。

A: 英国
B: 美国
C: 法国
D: 中国
正确答案: B
(单选题)5: 多数国家商业银行证券投资的对象不包括（）。

A: 股票
B: 政府债券
C: 金融债券
D: 企业债券
正确答案: A
(单选题)6: 银行的资产中，流动性最强的有（）。

A: 库存现金
B: 托收中的款项
C: 存放同业款项
D: 在央行的超额准备金存款
正确答案: A
(单选题)7: 某商业银行共筹集 5亿元资金，其中以资金成本率 8% 可筹集支票存款 1亿元，以 12% 的资金成本率可筹集定期存款、储蓄存款等 3亿元，资本性债券 1亿元，成本率为。

商业银行经营管理作业二以下是商业银行经营管理作业二的参考答案:1. 商业银行的主要职能包括哪些？商业银行的主要职能是信用中介、支付中介和信用创造。

2. 简述商业银行的风险管理体系。

商业银行的风险管理体系包括信用风险、市场风险、操作风险等多个方面。

其中，信用风险管理体系主要包括信用评级、信用风险控制流程、信用风险管理平台等。

市场风险管理体系主要包括市场风险指标管理、市场风险预警机制、市场风险控制流程等。

操作风险管理体系主要包括操作风险识别、操作风险评估、操作风险控制制度、操作风险管理平台等。

3. 简述商业银行的资产业务。

商业银行的资产业务主要包括存款业务、贷款业务、投资业务和租赁业务等。

其中，存款业务是商业银行的主要资产业务之一，包括定期存款、活期存款、个人储蓄存款等。

贷款业务是商业银行的重要资产业务之一，包括对大型企业的贷款、对中型企业贷款、对小型企业的贷款、对个人的贷款等。

投资业务是商业银行的重要资产业务之一，包括对国债、企业债、股票等的投资。

租赁业务是商业银行的重要资产业务之一，包括金融租赁、生产经营租赁等。

4. 简述商业银行负债业务。

商业银行的负债业务主要包括存款业务、借款业务、同业负债业务等。

其中，存款业务是商业银行的重要负债业务之一，包括定期存款、活期存款、个人储蓄存款等。

借款业务是商业银行的重要负债业务之一，包括向中央银行借款、向其他商业银行借款、向政府发行国债等。

同业负债业务是商业银行的重要负债业务之一，包括与其他银行、信用社等金融机构的借款等。

5. 简述商业银行的主要经营原则。

商业银行的主要经营原则包括资产负债比例管理原则、风险管理原则、稳健经营原则、客户至上原则等。

其中，资产负债比例管理原则是商业银行的重要经营原则之一，要求商业银行对资产和负债进行全面的管理，确保资产负债比例协调发展。

风险管理原则是商业银行的重要经营原则之一，要求商业银行对风险进行全面的评估和控制，确保银行资产的安全性和稳定性。

东财《商业银行经营管理》在线作业二一、单选题（共 10 道试题，共 40 分。

）1. （）不需要支付大量现金，因而不会影响收购银行的现金状况。

A. 股票换取式并购B. 现金购买式并购C. 混合证券式并购D. 杠杆并购-----------------选择：A2. 银行资产负债表的编制原理是（）。

A. 资产=负债B. 资产=所有者权益C. 资产=负债+所有者权益D. 资产=利润总额-----------------选择：C3. 银行以 8% 的利率发放 100 万元的贷款，要求借款人将其中的 10% 存入银行，借款人的实际利率为（）。

A. 7.56 ％B. 8％C. 9％D. 8.89%-----------------选择：D4. 银行证券投资的市场风险是（）。

A. 市场利率变化给银行债券投资带来损失的可能性B. 债务人到期无法偿还本金和利息而给银行造成的可能性C. 银行被迫出售在市场上需求疲软的未到期债券，银行只能以较低价格出售债券的可能性D. 由于不可预期的物价波动，银行证券投资所得的本金和利息收入的购买力低于投资证券时所支付的资金的购买力，使银行遭受购买力损失的可能性-----------------选择：C5. 商业银行最主要的负债是（）。

A. 借款B. 发行债券C. 各项存款D. 资本-----------------选择：C6. （）是并购银行依据市场价格直接购买目标银行的全部或部分资产以实现并购。

A. 现金并购B. 股票换取并购C. 零成本并购D. 跨区并购-----------------选择：A7. 票据贴现利率（贴现率）一般较同期限的其他贷款（）。

A. 高B. 一样C. 低D. 不定-----------------选择：C8. 1996年，中国人民银行关于商业银行存贷款比率为（）。

A. 55%B. 76%C. 75%D. 85%-----------------选择：C9. 一个客户要求银行 500 万元的信用额度，但按贷款合同，只使用了 400 万元，利率为10% ，银行对未使用的额度收取 1% 的承诺费用，而且还要求客户保存实际贷款额度 10% 、未使用贷款额度 5% 的补偿余额。

商业银行经营管理作业二
随着经济的发展，商业银行在现代社会中扮演着至关重要的角色。

作为金融体系的核心机构之一，商业银行的经营管理对于经济的稳定和可持续发展起着关键作用。

首先，商业银行的经营管理必须注重风险管理。

由于商业银行经营涉及大量的资金，如果风险管理措施不到位，可能会导致金融风险的积累和爆发，从而对整个金融系统和经济产生严重影响。

因此，商业银行需要建立完善的风险管理体系，包括风险评估、风险监测和风险控制等方面的工作。

只有做好风险管理，商业银行才能更好地抵御外部冲击，保证自身的稳定运行。

其次，商业银行的经营管理还需要注重创新和发展。

随着科技的进步和金融环境的变化，传统的商业银行模式已经无法适应新的市场需求。

因此，商业银行需要加大创新力度，引入新的技术和业务模式，提升服务质量和效率。

例如，可以通过发展互联网金融、移动支付和智能化服务等方式，为客户提供更加便捷和个性化的金融服务。

此外，商业银行的经营管理还需要加强合规和监管。

金融行业是一个高度规范的行业，商业银行必须遵守各项法律法规和监管要求。

加强合规意识，建立健全的内部控制制度和风险防范机制，是商业银行经营管理的重要内容。

同时，商业银行还需要积极与监管机构合作，及
时了解和适应监管政策的变化，做好风险防范和应对工作。

综上所述，商业银行的经营管理是一个复杂而关键的任务。

只有注重风险管理、加强创新和发展，并加强合规和监管，商业银行才能够在激烈的市场竞争中保持竞争力，为经济的稳定和可持续发展做出积极贡献。

1.编制利润表所依据的平衡公式是（）。

A.收入＝利润B.成本费用＝利润C.收入＝成本费用D.收入—成本费用＝利润【参考答案】: D2.我国商业银行实行的组织形式是（）。

A.单一制B.总分行制C.控股公司制D.跨国公司制【参考答案】: B3.下列不属于衡量商业银行经营绩效财务指标的是（）。

A.资产利润率B.资本利润率C.资本充足率D.收入利润率【参考答案】: C4.一种汇率通常有________位有效数字A.、3B.、4C.、5D.、6【参考答案】: C5.属于反映个人/家庭在某一时点上的财务状况的报表是A.、资产负债表B.、损益表C.、现金流量表D.、利润分配表【参考答案】: A6.资产流动性强的特征是：___A.变现能力强，所付成本低B.变现能力强，所付成本高C.变现能力低，所付成本低D.变现能力低，所付成本高【参考答案】: A7.风险管理最为核心、最为关键的阶段是（）。

A.风险识别B.风险计量C.风险监测D.风险控制【参考答案】: D8.按贷款风险分类法借款人无法足额偿还贷款本息，即使执行担保，也肯定要造成较大损失的贷款应归为（）A.正常B.关注C.次级D.可疑【参考答案】: D9.在普通支票左上角划两条平行线的支票（）。

A.只能支取现金B.只能转账C.既可以支取现金，也可以用于转账D.远期支付（10天以后）【参考答案】: B10.下列哪个项目不属于流动资产（）。

A.货币资金B.应收账款C.应付账款D.存货【参考答案】: C11.下列属于不良贷款的有（）。

A.关注贷款B.次级贷款C.呆账贷款D.损失贷款【参考答案】: BCD12.根据真实票据理论，以商业行为为基础的短期贷款的特点包括：___A.有利于满足银行资金的流动性需求B.带有自动清偿性质C.以真实的商业票据为凭证作抵押 D.可以在金融市场上被出售 E.会增加银行的信贷风险【参考答案】: ABC13.商业银行保持现金资产的目的是( )A.保持清偿性，满足客户提存B.实现盈利需要C.满足法规要求D.保持流动性【参考答案】: AD14.银行的普通资本包括A.可转换证券B.资本盈余C.普通股D.未分配利润E.资本储备金【参考答案】: BCDE15.票据背书的效力表现在（）A.权利转移B.权利证明C.权利高低D.权利担保【参考答案】: ABD16.在办理抵押贷款时，贷款风险越大，抵押率越低。

东北财经大学东财《商业银行经营管理》单元作业二1.抵押物必须通过（），抵押合同才能生效。

• A.公告• B.公证• C.登记• D.仲裁第1题正确答案:C2.证券市场上所有证券都会面临的风险是（）。

• A.流动性风险• B.系统性风险• C.信用风险• D.非系统风险第2题正确答案:B3.下列属于5C分析之一的是（）。

• A.个人因素• B.目的因素• C.借款用途• D.资本第3题正确答案:D4.以银行商标权为担保物而发放的贷款是（）。

• A.信用贷款• B.保证贷款• C.抵押贷款• D.质押贷款第4题正确答案:D5.下列不属于票据的是（）。

• A.支票• B.本票• C.股票• D.汇票第5题正确答案:C6.以借款人或第三人的动产或权利作为担保的贷款是（）。

• A.信用贷款• B.保证贷款• C.抵押贷款• D.质押贷款第6题正确答案:D7.个人购买汽车而向商业银行申请贷款的是（）。

• A.汽车贷款• B.消费贷款• C.商业贷款• D.保证贷款第7题正确答案:B8.质押贷款中，质物由（）占管。

• A.银行• B.借款人• C.第三方• D.监管部门第8题正确答案:A9.我国目前商业银行贴现的对象首选（）。

• A.商业承兑汇票• B.银行承兑汇票• C.国库券• D.存单第9题正确答案:B10.在保证合同中约定，在确定债务人不能履行债务时，才由保证人承担保证责任的是（）。

• A.连带责任保证• B.有效保证• C.法人保证• D.一般保证第10题正确答案:D11.对利润表分析，要分析（）。

• A.经营业绩• B.理财成果• C.获得能力• D.利润分配第11题正确答案:ABC12.下列属于质物的有（）。

• A.国库券• B.银行存单• C.金融债券• D.专利权第12题正确答案:ABCD13.按风险的来源，证券投资的风险可以分为（）。

• A.信用风险• B.利率风险• C.通胀风险• D.经营风险第13题正确答案:ABCD14.保证人必须具备（）条件。

东财《商业银行经营管理》在线作业二-0029
多数国家商业银行证券投资的对象不包括（）。

A:股票
B:政府债券
C:金融债券
D:企业债券
答案：A
1694年英国政府为了同高利贷作斗争，以满足新生的资产阶级发展工业和商业的需要，决定成立一家股份制银行( )。

A:英格兰银行
B:曼切斯特银行
C:汇丰银行
D:利物浦银行
答案：A
（）不需要支付大量现金，因而不会影响收购银行的现金状况。

A:股票换取式并购
B:现金购买式并购
C:混合证券式并购
D:杠杆并购
答案：A
按照（）将贷款分类为正常、关注、次级、可疑、损失。

A:期限
B:保障程度
C:质量状况
D:偿还方式
答案：C
1996年，中国人民银行关于商业银行存贷款比率为（）。

A:55%
B:76%
C:75%
D:85%
答案：C
以转让、出售信息和提供智力服务为主要内容的中间业务属于（）中间业务。

A:结算类
B:咨询类
C:代理类
D:信用卡类
答案：B
按照（）将贷款分类为正常、关注、次级、可疑、损失。

A:期限
B:保障程度
C:质量状况
D:偿还方式
答案：C
单一银行制度主要存在于（）。

A:英国
B:美国。

《商业银行经营管理》作业答案（部分）第一章一、填空题1、贷款2、市场准入、业务范围3、1015二、名词解释1、课本第2页倒数第10行2、课本第18页倒数第5行3、课本第21页倒数第1段第二章一、填空题1、市场2、资金信贷计划3、利息纯收入、非利息纯收入、减少放款呆帐提高放款质量、资本计划第三章一、填空题1、资金2、速度、成本3、完全的流动性、低4、短期贷款、中长期贷款、信托类贷款、其他贷款二、名词解释1、课本第65页2、课本第64页倒数第1段3、课本第65至66页三、简答题1、课本第59至60页3、课本第65至66页4、课本第67页第四章一、填空题1、信用放款、有担保品的放款2、比率分析3、利率二、名词解释3、课本第114页4、课本第116页第3行5、课本第120—121页三、简答题2、（1）占有权的转移问题：抵押不转移，质押转移；（2）抵押品问题：质押不包括不动产，抵押不包括物权。

3、课本第117页第五章一、填空题1、负债业务2、存款、借入款3、金融债券5、负债6、同业拆借、向央行借款、再贴现、发行金融债券三、简答题1、课本第141至142页第六章一、填空题1、净值、实收资本、资本公积、盈余公积、未分配利润2、资本的构成、风险权数的计算、目标比率、实施与过渡安排3、核心资本、附属资本、50%4、答案详见课本第184页第2---4行。

5、权益二、名词解释1、课本第171页第2段2、课本第177页三、简答题（课本第171页）四、论述题（课本第190—192页）第七章一、填空题1、商业信用票据化2、银行本票、商业本票3、对价4、背书二、名词解释1、课本第210页2、课本第216页3、课本第218页4、课本第224页三、简答题2、课本第216—217页第八章一、填空题1、外汇交易业务、国际结算、国际贷款业务2、非所在国3、债权债务、汇款、托收、信用证、银行保证书4、光票、跟单托收5、不附带货运单据、附有货运单据二、名词解释1、课本第241页2、课本第250页三、简答题3、课本第258—265页4、课本第265—266页第九章一、填空题1、中介人2、商品交易时间、债权债务二、名词解释2、课本第300页三、简答题1、课本第269—270页2、课本第289页第十章一、填空题1、回购协议、贷款额度、票据发行便利2、融资性的、非融资性的3、美式期权、欧式期权二、名词解释1、课本第309页三、简答题1、课本第308—309页第十一章一、填空题1、商业贷款理论、可转换理论、预期收入理论2、储备头寸、贷款头寸3、利率风险管理4、利率自由化5、答案详见课本第360页第1段。

一、名词解释１现金资产：现金资产，是指商业银行随时可以用来应付现金需要的资产，是银行资产业务中最富流动性的部分。

包括现金和活期存款。

２超额准备金：超额准备金，是指商业银行及存款性金融机构在中央银行存款帐户上的实际准备金超过法定准备金的部分。

商业银行在其经营活动中，须对其吸收的存款持有若干准备金，其数量首先受法定准备金率的限制。

３银行贷款：银行贷款，是指银行根据国家政策以一定的利率将资金贷放给资金需要者，并约定期限归还的一种经济行为。

一般要求提供担保、房屋抵押、或者收入证明、个人征信良好才可以申请。

４系统性风险：系统性风险是指国家因多种外部或内部的不利因素经过长时间积累没有被发现或重视，在某段时间共振导致无法控制使金融系统参与者恐慌性出逃（抛售），造成全市场投资风险加大。

系统性风险对市场上所有参与者都有影响，无法通过分散投资来加以消除。

５福费廷：福费廷（Forfaiting），即未偿债务买卖，也称包买票据或票据买断，就是在延期付款的大型设备贸易中，出口商把经进口商承兑的，或经第三方担保的，期限在半年至五六年的远期汇票，无追索权地售予出口商所在地的银行或大金融公司，提前取得现款的一种资金融通形式，它是出口信贷的一种类型。

６贷款承诺：贷款承诺是商业银行传统的表外业务，是保证在借款人需要时向其提供资金贷款的承诺。

分为开口信用、备用承诺、循环信用以及票据保险。

开口信用是银行与借款人达成的非正式协议，银行准备在一定时期内以规定的利率扩大信用额，但该协议不具有法律效力，银行可以履约，也可以拒绝履约。

备用承诺更具有约束力，但开口信用和备用承诺的承诺期一般不超过一年。

７备用信用证：备用信用证简称SBLC(standbylettersofcredit)又称担保信用证，是指不以清偿商品交易的价款为目的，而以贷款融资，或担保债务偿还为目的所开立的信用证。

８外汇买卖：外汇交易就是一国货币与另一国货币进行交换。

与其他金融市场不同，外汇市场没有具体地点，也没有中央交易所，而是通过银行、企业和个人间的电子网络进行交易。

东北财经大学智慧树知到“金融学”《商业银行经营管理》网课测试题答案（图片大小可自由调整）第1卷一.综合考核(共15题)1.《巴塞尔协议II》资本充足率的分母部分新添加了市场风险和()的资本要求。

A.信用风险B.操作风险C.流动性风险D.系统风险2.现代商业银行发展趋势为()。

A、金融国际化、全球化B、分业经营向混业经营发展C、商业银行业务电子网络化、商业银行资产证券化D、经营规模集中化3.以商业银行经营管理的角度看，应该从以下哪几个方面确定存款的合理规模()。

A、应限制在其贷款与投资的可利用程度以及管理存款的成本与费用负担的承受范围内B、要以存款资金在多大程度上被实际地运用满足贷款和投资等资产需要量为评判标准C、存款的结构要能适应银行资产业务结构的需要，既适当降低成本，又能满足客户要求多样化服务的需求D、要进行边际成本与边际收益的比较，将其控制在边际成本小于边际收益的范围内4.某商业银行共筹集5亿元资金，其中以资金成本率8%可筹集支票存款1亿元，以12%的资金成本率可筹集定期存款、储蓄存款等3亿元，资本性债券1亿元，成本率为16%。

如果存款运用于非盈利资产的比重分别为：支票存款为15%，定期与储蓄存款为5%。

资本性债券全部用于盈利性资产上。

该行的税前平均成本率为()。

A.10%B.12%C.15%D.12.66%5.影响商业银行资本需要量的因素有()。

A、商业银行自身经营状况B、宏观经济发展状况C、银行负债结构D、银行盈利状况6.利率敏感资金与期限长短无关。

()A.正确B.错误7.当金融市场上处于资金供应量、需求量均衡状态的利率为称为()。

A.市场利率B.借贷利率C.存贷利率D.均衡利率8.混业经营的最典型国家是()。

A.英国B.美国C.德国D.日本9.下面属于银行流动性供给来源的是()。

A、客户存款存入B、客户偿还贷款C、偿还货币市场借款D、经营支出10.在借款的“5C”信用分析中，在评价贷款的担保时，要注意方面有()。

Chapter 2Analyzing Bank PerformanceChapter Objectives1 • Introduce bank financial statements, including the basic balance sheet and income statement, and discuss theinterrelationship between them.2.Provide a framework for analyzing bank performance over time and relative to peer banks・ Introduce key financialratios that can be used to evaluate profitability and the different types of risks faced by banks・ Focus on the trade-off between bank profitability and risk・3.Identify performance measures that differentiate between small, independent banks (specialty banks) and larger banksthat are part of multibank holding companies or financial holding companies.4.Distinguish between types of bank risk; credit, liquidity, interest rate, capital, operational, and reputational.5・ Describe the nature of and meaning of regulatory CAMELS ratings for banks.6.Provide applications of data analysis to sample banks9 financial in format io n.7.Describe performance characteristics of diffcrcnt-sizcd banks.& Describe how banks can manipulate financial information to 'window-dress^ performance・Key Concepts1・ Bank managers must balance banking risks and returns because there is a fundamental trade-off between profitability, liquidity, asset quality, market risk and solvency. Decisions that increase banking risk must offer above average profits・ The more liquid a bank is and the more equity capital used to fund operations, the less profitable is a bank, ceteris paribus.2.Banks face five basic types of risk in day-to-day operations: credit risk, liquidity risk, market risk, capital/solvency risk, and operational risk. Market risk encompasses interest rate risk, foreign exchange risk and price risk. Each type of risk refers to the potential variation in a bank's net income or market value of stockholders' equity resulting from problems that affect that part of the bank's activities・3.Banks also face risks in the areas of country risk associated with loans or other activity with foreign government units and off-balance sheet activities, which create contingent liabilities. More recently, banks have focused on reputation risk. For example, from 2002-2005 Citigroup, JP Morgan Chase, and Bank of America found that even though they continued to report strong profits, they experienced strong criticism for 1) their roles in facilitating strategies to disguise Enron's true financial status, 2) problems in sub-prime lending programs via the Associates Corp, and their own internal finance company activities, 3) problems with underwriting subsidiaries with analyst conflicts between stock reports and the firm's investment banking relationships; facilitating market timing of stock trades to their detriment of their own mutual fund holders, 4) lack of supervision of trading groups, and 5) facilitating improper borrowing at Parmalat.4.A bank's return on equity (ROE) can be decomposed in terms of the duPont system of financial ratio analysis- This examination of historical balance sheet and income statement data enables an analyst to evaluate the comparative strengths and weaknesses of performance over time and versus peer banks・ The Uniform Bank Performance Report (UBPR) data reflect the basic ratios from this return on equity model.5.Different-sized commercial banks exhibit different operating characteristics and thus performance measures・ Small banks typically report a higher return on assets (ROA) than large banks because they earn higher gross yields on assets and pay less interest on liabilities.6.High performance banks generally benefit from lower interest and non-interest expense and limit credit risk so that loan losses are relatively low. They also operate with above average stockholders' equity・7.Many banks can successfully "window-dress” performance by manipulating the reporting of financial data・ They may accelerate revenue recognition and defer expenses or selectively alter when they take securities gains or losses and time when to charge off loans or report loans as non-performing. As such, they may inappropriately smooth earnings with provisions for loan losses or by other means. Analysts must be careful when evaluating extraordinary transactions that have one-time gain or loss features.Answers to End of Chapter Questions1・ For a large bank, assets consist approximately of marketable securities (20%), loans (70%), and other assets (10%). Liabilities consist of core deposits (40%-60%), noncore, purchased liabilities (20%-40%), and other liabilities (5 %-10%) as a fraction of assets. Small banks typically obtain more funds in the form of core deposits and less in the form of noncore, purchased liabilities. Small banks often invest more in securities as well. Of course, the actual percentages for any bank depend on that bankas business strategy, market competition, and ownership.2.A bank's interest income consists of interest earned on loans and securities while noninterest income includes revenues from deposit service charges, trust department fees, fees from nonbank subsidiaries, etc. Interest expense consists of interest paid on interest-bearing core deposits and noncorc liabilities while noninterest expense is comprised of overhead costs, personnel costs, and other costs. A bankas net interest income equals its interest income minus interest expense・ Note that interest income may be calculated on a tax-equivalent basis in which tax-exempt interest is converted to its pre-tax equivalent.A bankas burden is defined as its noninterest expense minus noninterest income・ This is often quoted as a fraction of total assets. A bank's efficiency ratio is calculated as noninterest expense divided by the sum of net interest income and noninterest income・ The denominator effectively measures net operating revenue after subtracting interest expense・ The efficiency ratio measure the noninterest cost per $lof operating revenue generated・ Analysts often interpret the efficiency ratio as a measure of a bank9s ability to control overhead relative to its ability to generate noninterest income (and overall revenue). A lower number is presumably better because it reflects better cost control compared with revenue generation.3.Balance sheet accounts:a.Increase liability: money market deposit account (+$5,000)Increase asset: federal funds sold (+$5,()()())b.Decrease asset: real estate loanIncrease asset: mortgage loanc.Increase equity: common stock (common and prefened capital)Increase asset: commercial loans4.Income statementInterest on U.S. Treasury & agency securities $44,500Interest on municipal bonds 60,00()Interest and fees on loans 189、700Interest income = $294,20()Interest paid on interest-checking accounts $33,50()Interest paid on time deposits 100,000Interest paid on jumbo CDs 101,000Interest expense = $234,500Net interest income = $59,700Provisions for loan losses = $ 1 &()()()Net interest income after provisions = $41,700Fees received on mortgage originations Service charge receipts $23,000 41,000Trust department incomeNon-interest income =15,000 $79,000Employee salaries and benefits $145,000 Occupancy expense 22,000 Non-interest expense = $167,000Income before income taxes ■$46,30( )Income taxes 15,742Net income = ■$30,558Cash dividends declared 2,500Retained earnings = -$33,058This assumes that expenses associated with the purchase of the new computer are included in occupancy expense .If not, the computer expense (depreciation) will increase the loss for the period・ Also, the bank can receive a tax refund from prior tax payments if the bank made a taxable profit within recent years.5.The primary risks faced by banks are credit risk, liquidity risk, interest rate risk, foreign exchange risk (the latter two represent market risk), operational risk, reputational risk, and capital solvency・ In general, promised, or expected, returns should be higher for banks that assume increased risk. There should also be greater volatility in returns over time.a.Credit risk: Net loan charge-offs/LoansHigh risk ・ high ratio; Low risk - low ratioHigh risk manifests itself in occasional high charge-offs, which requires above average provisions for loan lossses to replenish the loan loss reserve. Thus, net income is volatile over time.b.Liquidity risk: Core deposits/AssetsHigh risk - low ratio; Low risk - high ratioHigh risk manifests itself in less stable funding as a bank relies more on noncore, purchased liabilities that fluctuate over time. These noncore liabilities are also higher cost, which raises interest expense.c.Interesl rate risk: (IRepriceable assets-repriceable liabilitiesl)/AssetsHigh risk ・ high ratio; Low risk ・ low ratioHigh risk banks do not closely match the amount of repriceable assets and repriceable liabilities. Large differences suggest that net interest income may vary sharply over time as the level of interest rates changes・d.Foreign exchange risk: Assets denominated in a foreign currency minus liabilities denominated in the same foreigncurrency ・High risk 一a large difference; Low risk 一a small differenceHigh risk manifests itself when exchange rates change adversely and the value of the bank's net position of assets versus liabilities denominated in a currency changes sharply・e.Operational risk: total assets/number of employeesHigh risk - low ratio; Low risk 一high ratioHigh risk manifests itself when the bank operates at low productivity measured by more employees per amount of assetsf.Capital/solvcncy risk: Stockholders9 cquity/AssctsHigh risk - low ratio; Low risk - high ratioHigh risk manifests itself because fewer assets must go into default before a bank is insolvent and can be closed down by regulators・g.Reputational risk is difficult to measure ex ante・ 11 is more observable by announced problems and issues・6.Equity multiplierBank L: Equity/Asscts = 0.06 indicates Asscts/Equity = 16.67XBank S: Equity/Assets = 0.10 indicates Assets/Equity = 10XIf each bank earns 1.5% on assets (ROA = 0.015), then the ROEs will equal 25% (Bank L) and 15% (Bank S). If, instead, each bank reports a loss with ROA = -0.012, then the ROEs will equal -20% (Bank L) and -15% (Bank S). When banks areprofitable, financial leverage has the positive effect of increasing ROE; when banks report losses, financial leverage increases the magnitude of loss in terms of a negative ROE.7.ROE = net income/stockholders, equityROA = net income/total assetsEM = total assets/stockholders1 equityER = total operating expense/total assetsAU = total revenue/total assetsBalance sheet figures should be measured as averages over the period of time the income number is generated・ROE = ROA x EM ROA = AU - ER - TAXwhere TAX = applicable income tax/total assets.8.Profitability ratios differ across banks of different size as measured by assets. The primary reasons are that different size banks have different asset and liability compositions and engage in different amounts of off-balance sheet activities. Typically, small banks report higher net interest margins because their average asset yields are relatively high while their average cost of funds is relatively low. This reflects loans to higher risk borrowers, on average, and proportionately more funding from lower cost core deposits. ROEs, in turn, are often lower because small banks operate with more capital relative to assets, that is with lower equity multipliers, so that even with comparable ROAs the ROEs are lower. Large banks ROAs are increasing faster over time because large banks operate with lower efficiency ratios as they have been more successful in generating fee income.9.CAMELSa.C =capital adequacy: equity/assetsb.A = asset quality: nonperforming loans/loans; loan charge-offs/loansc.M = management: no single ratio is good, although all ratios indicate overall strategyd.E = earnings: aggregate profit ratios; ROE, ROA, net interest margin, burden, efficiencye.L 二liquidity: core deposits/assets; noncore, purchased liabilities/assets; marketable securities/assetsf.S = sensitivity to market risk; Irepriceable assets-repriceable liabilitiesl/assets; difference in assets and liabilitiesdenominated in the same currency; size of trading positions in commodities, equities and other tradeable assets.10.Lowest to highest liquidity risk: 3-month T-bills, 5-year Treasury bond, 5-year municipal bond (if high quality and froma known issuer), 4-year car loan with monthly payments (receive some principal monthly, may be saleable), 1-year construction loan, 1 -year loan to individual, pledged 3-month T-bill. As stated, the 3-month T-bill that is pledged as collateral is illiquid unless the bank can change its collateral status.11 ・ Comparative credit riska.1 oan to a comer grocery store representing a little known borrower with uncertain financialsb.loan collateralized with inventory (work in process) because the collateral is less liquid and more difficult to value;this assumes that the receivables are still viable and not too aged・c.normally the Ba-rated municipal bond, unless the agency bond is an "exotic” mor tgage backed security, because theagency bond carries an implied guarantee in that Freddie Mac is a quasi-public borrower.d.1-year car loan because the student loan is typically government guaranteed12. For the balance sheet: high core deposits/assets; high equity/assets; low noncore, purchased liabilities/assets; high investment securities/assets; high agriculture loans/assets (the value refers to that for small banks); For the income statement: net interest margin (high); burden/assets (high), efficiency ratio (high); (the descriptor in parentheses refers to the relationship for small banks versus larger banks).13・ Extending a loana.the new loan is typically not classified as nonperforming because no payments are past dueb.often a bank recognizes that the loan is in the problem stage and the borrower renegotiates the terms in its favor; rationaleis that the borrower may default if the loan is not restructured. Note that this restructuring gives theappearance that asset quality is higher.c・ the primary risk is that the bank is throwing more money down a sink hole and will never recover any of its loan.14. Dividend payment: For: the loss is temporary and stockliolders expect the dividend payment. Failure to make the payment will sharply lower the stock price because stockholders will be alienated・ Against: the bank has not generated sufficient cash to make the payment from normal operations・ By paying the cash dividend, the bank is self-liquidating. The cash dividend will lower the bank's capital. What normally decides the issue is whether the loss is truly temporary or more permanent. Management typically errs by assuming that losses are temporary，and thus continues to make dividend payments when it should be reducing or eliminating them.15・ Liquidity risk:Securities classified as held-to-maturity cannot be sold unless there has been an unusual change in the underlying credit quality of the security issuer. A high fraction indicates low liquidity because few securities (just 5% of the total) can be sold.b. A low core deposit base indicates a bank that relies proportionately more on noncore, volatile liabilities that are lessstable and more likely to leave the bank if rates change・ This makes a bank's funding sources less reliable and the bank subject to greater liquidity risk.c. A bank that holds long-term securities (8 years is long term) has assumed significant price risk even if the securities canbe readily sold because they are classified as available-for-sale・ Such securities will fall in value if interest rates rise.This indicates high liquidity risk.d.Assuming that $10 million in securities is sufficient, the fact that none are pledged makes them more liquid and isindicative of lower liquidity risk than if any securities were pledged・Problemsmunity National Bank (CNB)1. Profitability analysis for 2004 using UBPR figures:RATIO Community National Bank Peer BanksROE 8.67% 11.72%ROA 0.63 1.09EM 13.97X 10.67XAU 5.91 6.23ER 4.94 4.73TAX 0.34 0.41a.Aggregate profitability for CNB is substantially lower measured both by both ROE and ROA. Because CNB has less equity relative to assets, it has greater financial leverage. Thus, the greater financial leverage increases CNB's ROE relative to peer banks・ The fact that its ROE is lower, despite the greater leverage, indicates that the higher risk does not produce higher overall profitability. CNB has assumed a riskier profile with its greater financial leverage in that fewer assets can default before the bank is insolvent. CNB's ROA is lower because it earns a lower average yield on assets (AU), pays more in operating expense (ER), offset somewhat by the fact that it pays less in taxes (TAX).b.Risk ComparisonCredit risk: same net charge-offs, much lower nonperforming (more than 90 days past due) and nonaccrual loans, higher provisions for loan losses (.30% versus 0.18%); loan loss reserve is a greater fraction of total loans and leases and a much greater fraction of noncurrent loans. Overall, the ratios indicate below-average risk. Of course, these figures represent only one year of data.Liquidity risk: lower equity to assets suggests higher liquidity risk from a funding perspective, higher available for sale securities and lower pledged securities suggests lower liquidity risk from the asset sale perspective; very high core deposits, low noncore funding (liabilities), low loans and leases and high ST securities suggest lower liquidity risk.Overall, liquidity risk appears lower because the bank has a strong core deposit base, fewer loans and more securitiescan be readily sold. Still, the bank might have difficulty borrowing if loans exhibit low qualityand deposit outflows arise. Conclusion: below-average liquidity risk.Capital Risk: low capital to asset ratios; low equity to assets indicate above average capital risk; bank pays less out in dividends and its growth rate in equity capital is lower. Overall, the bank exhibits greater capital risk. This situation is offset by the bank's apparent higher quality assets.Operational risk: low assets to employees ratio, high personnel expense to employees and high efficiency ratio indicate high operational risk. Of course, these data do not capture the likelihood of fraud and other potential operationalproblems.c. Recommendations:1)Improve the bank's capital position; slow asset growth and pursue greater profits・2)Evaluate credit risk carefully; ensure that loans are adequately diversified and that any default of a single loan or typeof loans cannot place the bank's capital at risk to where regulators will restrict the bank's activities. Slow loan growth until capital base is at target. Implement a formal credit risk review process・3)Improve operating efficiency. Review noninterest expense sources and cut costs where possible・4)The first two suggestions will have the impact of lowering the bank's earnings, ceteris paribus. Therefore,management should focus on growing sources of noninterest income that currently are not being pursued・2.Citibank UBPRa.In 2004, Citibank's ROE equaled 15.26% while its ROA equaled 1.49% versus peers, figures of 14.58% and 1.31%,respectively. Citibank's equity multiplier (EM = ROE/ROA) equaled approximately 10.24X versus 11.13X for peers.Citibank's AU is higher at 8.83% (5.25% + 3.58%) versus 7.69% (4.46% + 3.23%) at peers. Citibank clearly generated higher gross revenues from both interest and noninterest sources・ Citibank^ expense ratio (ER), in turn, equaled 6.27% while ER for peers was much lower for each type of expense and in total at 4.23%・ Based on the profit figures alone, Citibank appears to be a high performance bank and achieves that by generating greater relative revenues.b.Citibank's credit risk (as evidenced only by the ratios provided) appears high as net losses to loans is higher than Peers(1.58% versus 0.25%), as is noncurrent loans and leases as a fraction of loans (1.78% versus 0.59%). The loss allowance(reserve) is a higher fraction of loans, but a much smaller fraction of net losses (charge-offs) and noncurrent loans indicating that more reserves might be appropriate.c.Citibank's liquidity risk appears high as the bank has a lower equity to asset (tier 1 leverage capital) ratio and relies muchmore on noncore liabilities (noncore fund dependence)・ With its greater credit risk, you might expect it to operate with greater equity capital. Similarly, the bank is growing at a fast pace which generally increases overall risk because management cannot easily control risk from growth・d.Recommendations:Carefully assess credit risk; realign portfolio where appropriate・Increase the loan loss reserve.Slow loan growth and/or shift loans to less risky classes・Line up additional sources of liquidity・Review pricing of loans and deposits; identify sources of fccs/nonintcrcst income to see if they arc sustainable・。

东财《商业银行经营管理》在线作业二-0023
（）是并购银行依据市场价格直接购买目标银行的全部或部分资产以实现并购。

A:现金并购
B:股票换取并购
C:零成本并购
D:跨区并购
答案：A
1897年在上海成立的（）标志着中国现代银行的产生。

A:交通银行
B:浙江兴业银行
C:中国通商银行
D:北洋银行
答案：C
外汇互换交易主要包括货币互换和（）
A:利率互换
B:期限互换
C:金额互换
D:产品互换
答案：A
当商业银行短期负债支持长期资产时，如果未来利率上升，会导致净利息收入的（）。

A:增加
B:减少
C:不变
D:不确定
答案：B
某商业银行共筹集 5亿元资金，其中以资金成本率 8% 可筹集支票存款 1亿元，以 12% 的资金成本率可筹集定期存款、储蓄存款等 3亿元，资本性债券 1亿元，成本率为 16% 。

如果存款运用于非盈利资产的比重分别为：支票存款为 15% ，定期与储蓄存款为 5% 。

资本性债券全部用于盈利性资产上。

该行的税前平均成本率为（）。

A:10%
B:12%
C:15%
D:12.66%。

《商业银行经营管理》形成性考核册及参考答案《商业银行经营管理》作业1一、名词解释1、商业银行：商业银行是以吸收公众存款、发放贷款、办理结算为主要业务的企业法人，是以追求利润最大化为经营目标，以货币信用业务和综合金融服务为经营对象的综合性、多功能的金融企业。

2、信息披露：信息披露是指商业银行依法将反映其经营状况的主要信息，如财务会计报告、各类风险管理状况、公司治理、年度重大事项等真实、准确、及时、完整地向投资者、存款人及相关利益人予以公开的过程。

3、存款保险制度：存款保险制度是保护存款人的利益、稳定金融体系的事后补救措施。

它要求商业银行将其吸收的存款按照一定的保险费率向存款保险机构投保，当商业银行经营破产不能支付存款时，由存款保险机构代为支付法定数额的保险金。

4、抵押贷款：抵押贷款是指按照《中华人民共和国担保法》规定的保证方式以借款人或第三人的财产作为抵押物发放的贷款。

5、贷款风险分类：贷款风险分类又称为贷款五级分类，是指商业银行按照借款人的最终偿还贷款本金和利息的实际能力，确定贷款的遭受损失的风险程度，将贷款质量分为正常、关注、次级、可疑和损失五类的一种管理方法，其中后三类被称为不良资产。

6、分级授权：分级授权是商业银行进行贷款业务活动时应当遵循的基本原则之一，是指在统一法人管理体制下，总行、一级分行、二级分行逐级向下授权和转授权，下级行必须在上级行的授权范围内和权限内从事信贷业务，超过权限必须向上级行审批。

7、不良贷款：不良贷款是指借款人未能按照原定的贷款协议按时偿还商业银行的贷款本息，或者已有迹象表明借款人不可能按照原定的贷款协议按时偿还商业银行的贷款本息而形成的贷款。

8、信贷资产证券化：信贷资产证券化是指将缺乏流动性但又具有未来现金流的信贷资产集中起来，进行结构性重组，将其转变为可以在金融市场上进行流通的证券，据以融通资金的过程。

二、判断正误并说明理由1、商业银行具有信用创造功能，其信用创造有一定的限度。

1.由一家银行牵头，多家银行参加组成一个银行团，以相同的贷款条件向同一借款人提供一笔中长期额度巨大的贷款是（）。

A.买方信贷B.混合贷款C.卖方信贷D.银团贷款【参考答案】: D2.近代银行业产生于( )。

A.英国B.美国C.意大利D.德国【参考答案】: C3.资产流动性比率是（）之比.A.存款与贷款B.贷款与存款C.流动性资产与流动性负债D.流动性负债与流动性资产【参考答案】: C4.商业银行最主要的负债是（）。

A.借款B.发行债券C.各项存款D.资本【参考答案】: C5.持续期概念最初是由美国经济学家（）于1936年提出的。

A.卢卡斯B.马尔科维奇C.麦考利D.凯恩斯【参考答案】: C6.在出口信贷中，贷款的额度通常为合同金融的（）。

A.15%B.85%C.50%D.100%【参考答案】: B7.银行证券投资的市场风险是（）。

A.市场利率变化给银行债券投资带来损失的可能性B.债务人到期无法偿还本金和利息而给银行造成的可能性 C.银行被迫出售在市场上需求疲软的未到期债券，银行只能以较低价格出售债券的可能性 D.由于不可预期的物价波动，银行证券投资所得的本金和利息收入的购买力低于投资证券时所支付的资金的购买力，使银行遭受购买力损失的可能性【参考答案】: C8.某银行通过５％的利率吸收１００万新存款，银行估计如果提供利率为５.５％，可筹资１５０万存款，若提供６％的利率可筹资２００万元存款，若提供６.５％的利率可筹集２５０万存款，若提供７％利率可筹３００万存款，而银行的贷款收益率为８.５％，贷款利率不随贷款量增加而增加，贷款利率是贷款边际收益率。

问存款利率为（）时，银行可获最大利润。

A.5%B.6%C.6.5%D.7%【参考答案】: C9.下列职能中不属于代表处功能的是（）。

A.扩大声誉B.公开营业C.调查信息D.宣传政策【参考答案】: B10.反映企业每单位资产的盈利能力的指标是（）。

A.普通股收益率B.资产收益率C.销售利润率D.股权收益率【参考答案】: B11.在分析借款人的应收账款时，分析的重点包括（）。