金融英语业务知识练习试卷41(题后含答案及解析)

金融英语业务知识练习试卷41(题后含答案及解析)题型有：2.单项选择题单项选择题1．Callablebondsarebondsinwhich______.A．theborrowerhastherighttopayoffallorpartofthebondbeforethescheduledmaturitydateB．thelenderhastherighttorecallallorpartofthebond’sprincipalvaluebeforethescheduledmaturitydateC．couponpaymentscanbesuspendedforabriefperiodoftimeD．theissuerhasdefaulted正确答案：A解析：答案为A项。在可赎回债券中，发行人(借款人)有权在到期前收回全部或部分所发行的债券。故本题选A项。知识模块：金融英语业务知识2．Bondsthatcanbechangedtosharesofcommonstockaresaidtobe______.A．callableB．generalobligationC．convertibleD．zero-coupon正确答案：C解析：答案为C项。可以转化成普通股的债券是可转换债券。故本题选C项。知识模块：金融英语业务知识3．Preferredstockholdersreceive______.A．couponpaymentsB．fixeddividendpaymentsC．variabledividendpaymentsD．paymentintheformofadditionalstock正确答案：B解析：答案为B项。优先股股东获得的股息是固定的。故本题选B项。知识模块：金融英语业务知识4．Amortizationreferstotheprocessof______.A．collectingonoverduemortgagesB．replacingworn-outphysicalcapitalwithnewequipmentC．graduallyrepayingtheprincipalonamortgageD．replacingcommonstockwithpreferredstock正确答案：C解析：答案为C项。amortization“分期偿还”，是指抵押贷款中逐渐归还本金的过程。故本题选C项。知识模块：金融英语业务知识5．Whichofthefollowingisnottrue?______.A．Commonstockisasecuritythatrepresentsownershipinacorporation.B．Authorizedstockisthemaximumnumberofsharesthatacorporationislegallypermittedtoissueunderitsarticlesofincorporation.C．Outstandingslockisstockthathasnotbeenboughtbyinvestors.D．Noneoftheabove.正确答案：C解析：答案为C项。authorizedstock“法定股本”，是指一个公司可以发行的各类股票的最高额。法定额列入公司的执照中，但可以由公司股东依据有关法规进行调整。并非所有法定的股票额都要发行，许多公司都将没有发行的部分留待将来需要资金时再发行。Outstandingstock“已发行的股票”，指一个股份公司已售出的、流通在外的股票。本题C项对outstandingstock的论述恰好与事实相反，故选C项。知识模块：金融英语业务知识6．Howdoestheacidtestratiodifferfromthecurrentratio?______.A．Itexcludesstocks.B．Itexcludestradedebtorsagedoverthreemonths.C．Itisbasedonfuturebalancesheetsratherthanthepresent.D．Theratioisauditedandincludedinthefinancialstatements.正确答案：A解析：答案为A项。stock“存货”，同inventory。酸性测试比率与流动比率的区别在于其在计算流动资产时，将存货排除在外。故本题选A项。知识模块：金融英语业务知识7．Whenearningspershareiscomputed,dividendsonpreferredstockare______.A．addedbecausetheyrepresentearningstothepreferredstockholdersB．subtractedbecausetheyrepresentearningstothepreferredstockholdersC．ignoredbecausetheydonotpertaintothecommonstockD．reportedseparatelyontheincomestatement正确答案：B解析：答案为B项。earningspershare，EPS“每股净收益”，是本年盈余与普通股流通股数的比值，在计算时应将优先股的红利排除在外。故本题选B项。知识模块：金融英语业务知识8．Whichofthefollowingstatementsisnotcorrect?______.A．Abondissueisatechniqueforsubdividingaverylargeloanintomanysmall,transferableunits.B．Bondinterestpaymentsarecontractualobligations,whereastheboardofdirectorsdetermineswhetherornotdividendswillbepaid.C．Asinterestratesrise,themarketpricesofbondsrise;asinterestratesfall,bondpricestendtofall.D．Bondinterestpaymentsaredeductibleindeterminingincomesubjecttoincometaxed,whereasdividendspaidtostockholdersarenotdeductible.正确答案：C解析：答案为C项。发行债券是一种将大额贷款划分为许多小额的，可转让的部分的方法；债券利息的支付是一种合同义务，但是否支付红利，则是由公司董事会决定的；利率与债券的市场价成反比；债券利息的支付可作所得税扣减，但支付给股东的红利则不可作税收扣减。本题中，只有选项C的论述是错误的，故选C项。知识模块：金融英语业务知识9．AdepositdenominatedindollarsheldbyabankinAsiaiscalledas______.A．dollar-denominatedcurrencyB．orientdollarC．AsiandollarD．Eurodollar正确答案：D解析：答案为D项。亚洲银行所持有的美元账户也称为欧洲美元。故本题选D项。知识模块：金融英语业务知识10．Assumethatasecurityhastwopossibleoutcomes.Thereisa75percentchancetheyieldwillequal10percentanda25percentchancetheyieldwillequal20percent.Theexpectedyieldforthissecurityis______.A．15percentB．12.5percentC．17.5percentD．13.5percent正确答案：B解析：答案为B项。根据题意，该证券的预期收益率=75％×lO％+25％×20％=5％，故选B项。知识模块：金融英语业务知识11．Ingeneral,themoreliquidanassetthe______.A．lessitislikelytoyieldB．greateritsriskofdefaultC．loweritsmarketpricewillbeD．moreitwilladdtobankprofits正确答案：A解析：答案为A项。通常来说，资产的流动性和它的收益率成反比。故本题选A项。知识模块：金融英语业务知识12．Theinterestrateprintedonthefaceofabondiscalledthe______.A．couponrateB．primerateC．printedrateD．nominalrate正确答案：A解析：答案为A项。primerate“基准利率，优惠利率”。债券票面上的利率为息票率。故本题选A项。知识模块：金融英语业务知识13．Ariseininterestratesleadsto______.A．capitalgainsforbondholdersB．capitallossesforbondholdersC．incomegainsforbondholdersD．incomelossesforbondholders正确答案：B解析：答案为B项。利率上升将导致债券价格下降，即投资人遭受资本损失。故本题选B项。知识模块：金融英语业务知识14．Ifthereserverequirementratiowereequaltozero,then______.A．thedepositmultiplierwouldbeinfinitelylargeB．requiredreserveswouldbeequaltozeroC．thebankingsystemwouldtheoreticallybeabletocreateaninfinitelylargeamountofdemanddepositsD．alloftheabove正确答案：D解析：答案为D项。如果准备金要求为零，则法定准备金为零，存款扩张倍数将趋于无穷大，理论上银行系统可以无限度地创造大量活期存款。本题中A项、B项、C项的内容都正确，故选D项。知识模块：金融英语业务知识15．Financialintermediaries’primaryfunctioninfinancialmarketsistoserveas______.A．ultimateborrowersB．ultimatelendersC．ultimatesaversD．middlemen正确答案：D解析：答案为D项。金融中介在金融市场中的最初职能是充当中间人。故本题选D项。知识模块：金融英语业务知识16．SupposetheFedbuys$10millioningovernmentsecuritiesfromacommercialbank.Iftherequiredreserveratiois0.25,whatisthemaximumamountbywhichcheckabledepositsinthebankingsystemcanchange?______.A．+$10000000B．+$25000000C．+$40000000D．-$40000000正确答案：C解析：答案为C项。根据题意，银行系统所能创造的最大存款金额=$10million×1／0．25=$40million，故选C项。知识模块：金融英语业务知识17．Supposetheannualizedyieldona91-dayTreasurybillis25%.Ifyouinvested$10000inthisbill,howmuchwouldyouhavetopayforthissecurity?______.A．$11250B．$10012.50C．$9998.75D．$9968.93正确答案：D解析：答案为D项。设该证券的售价为x，则以下方程成立：[(10000一x)÷X]÷9l×365=25%。本题经过计算，x=$9993，故选D项。知识模块：金融英语业务知识18．Whoarethefirsttobearfinanciallossesincurredbythebank?______.A．ThedepositorsB．ThedebtorsC．ThebankcapitalshareholdersD．Thebankemployees正确答案：C解析：答案为C项。银行一旦遭受损失，首先由股东承担损失。故本题选C项。知识模块：金融英语业务知识19．Agovernmentisfacedwithabalanceofpaymentsdeficit.Itmaytakeactiont