商业银行管理彼得S.罗斯英文原书第8版 英语试题库Chap005
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Chapter 5
The Financial Statements of Banks and Their Principal Competitors
Fill in the Blank Questions
1. Fed funds purchased is an example of _______________________ along with Eurodollar
borrowings.
Answer: nondeposit borrowings
2. The short term securities of the bank, including T-Bills and commercial paper, are often called
__________________________ because they are the second line of defense to meet demands for cash.
Answer: secondary reserves
3. __________________________ is a noncash expense on the bank's income statement which
allows the bank to account for future bad loans.
Answer: Provision for loan losses
4. __________________________ is the difference between interest income and interest expenses
for a financial institution.
Answer: Net interest income
5. __________________________ are the primary long term liabilities of the bank. These liabilities
are paid only after deposits have been paid in the event of bankruptcy.
Answer: Subordinated notes and debentures
6. A(n)__________________________ is where the financial institution agrees to guarantee
repayment of a customer's loan received from a third party.
Answer: standby credit agreement
7. A(n)__________________________ is a short term collateralized loan. The collateral that is used
generally consists of T-Bills.
Answer: repurchase agreement
8. A(n)__________________________ is a deposit account which pays an interest rate competitive
with money market mutual funds and which generally has limited check writing ability.
Answer: money market deposit account
9. _____________________ is the sum of all outstanding IOU's owed to the bank in the form of
consumer, real estate, commercial and agriculture loans as well as other types of credit extensions.
Answer: gross loans
10. A financial institution often records the value of its assets and liabilities at _______________
which is the original or historical cost of the asset.
Answer: book value
11. The principal types of__________________________ include fee income, income from fiduciary
activities and services charges on deposits.
Answer: noninterest income
12. The__________________________ shows the amount of revenues received and expenses incurred
over a specific time period.
Answer: Report of Income (income statement)
13. The__________________________ lists the assets, liabilities and equity capital held by the bank
on a given date.
Answer: Report of Condition (balance sheet)
14. ______________ is labeled "Accounting for Derivative Instruments and Hedging Activities."
Answer: FASB 133
15. ________________ labeled “Accounting for Derivative Instruments and Hedging Activities” and
its recent amendments, FASB 138, are designed to make derivatives more publicly visible on corporate financial statements.
Answer: FASB 133
16. Under _____________ banks must account for the expected loss of interest income on
nonperforming loans when calculating their loan-loss provision.
Answer: FASB 114
17. Temporarily buying and selling securities by a securities firm in a thinly traded market so as to
influence the price is known as _________________.
Answer: painting the tape
18. The activity of manipulating the financial statements to artificially enhance the banks financial
strength is known as ___________________.
Answer: window dressing or ‘creative accounting’