【银行金融管理】商业银行管理
金融风险管理在商业银行中的应用与实践
金融风险管理在商业银行中的应用与实践概述：金融风险管理是商业银行中至关重要的一项工作。
商业银行作为金融体系的核心，承担着存款、放贷、支付、结算等一系列金融服务，在这个过程中与各种风险紧密相关。
因此，合理有效地进行风险管理对于保障商业银行的稳定经营和金融体系的安全运行至关重要。
I. 风险分类：商业银行面临的风险主要包括信用风险、市场风险、操作风险、流动性风险等。
信用风险是商业银行最主要的风险之一，指的是借款人无法按时按量偿还债务的风险。
市场风险涉及到金融市场的波动，如汇率风险、利率风险和股票市场波动等。
操作风险则是由于内部操作不当、人为疏忽等因素造成的损失风险。
流动性风险指的是由于资产无法及时变现或资金无法及时获取，导致无法满足支付和偿还债务的风险。
II. 金融风险管理的手段与方法：1. 信用风险管理：商业银行通过建立客户信用评估体系、优化贷款审批流程、设立风险准备金等方式来管理信用风险。
客户信用评估体系可以通过评估借款人的还款能力、还款意愿以及拥有的抵押品等来评估借款人的信用风险。
贷款审批流程的优化可以加强对借款人的审查和尽职调查，降低不良贷款的风险。
2. 市场风险管理：商业银行可以利用风险管理工具，如金融期货和期权等，进行对冲操作。
通过在交易所买卖金融期货和期权，对冲掉金融市场的不利波动，降低市场风险。
此外，商业银行可以制定合理的投资策略，分散投资组合的风险，提高资产的回报率。
3. 操作风险管理：商业银行应建立健全的内部控制和审核机制，严格执行操作规程，规范员工的行为。
同时，加强员工的培训和教育，提高员工的风险意识，降低操作风险的发生概率。
另外，商业银行还可以利用信息技术手段，建立自动化的风险管理系统，监控和预警风险。
4. 流动性风险管理：商业银行应根据预警指标和流动性需求，合理配置资产和负债，确保充足的流动性储备。
建立紧急融资机制，以应对紧急情况下流动性供给不足的情况。
此外，商业银行还可以与其他金融机构建立互惠的流动性支持和借贷关系，增加流动性管理的灵活性。
《商业银行管理学》课后习题答案及解析
《商业银行管理学》课后习题答案及解析《商业银行管理学》课后习题及题解第一章商业银行管理学导论习题一、判断题1. 《金融服务现代化法案》的核心内容之一就是废除《格拉斯－斯蒂格尔法》。
2. 政府放松金融管制与加强金融监管是相互矛盾的。
3. 商业银行管理的最终目标是追求利润最大化。
4. 在金融市场上，商业银行等金融中介起着类似于中介经纪人的角色。
5. 商业银行具有明显的企业性质，所以常用于企业管理的最优化原理如边际分享原理、投入要素最优组合原理、规模经济原理也适用于商业银行。
6. 金融市场的交易成本和信息不对称决定了商业银行在金融市场中的主体地位。
7. 企业价值最大化是商业银行管理的基本目标。
8. 商业银行管理学研究的主要对象是围绕稀缺资源信用资金的优化配置所展开的各种业务及相关的组织管理问题。
9. 商业银行资金的安全性指的是银行投入的信用资金在不受损失的情况下能如期收回。
二、简答题1. 试述商业银行的性质与功能。
2. 如何理解商业银行管理的目标？3. 现代商业银行经营的特点有哪些？4. 商业银行管理学的研究对象和内容是什么？5. 如何看待“三性”平衡之间的关系？三、论述题1. 论述商业银行的三性目标是什么，如何处理三者之间的关系。
2. 试结合我国实际论述商业银行在金融体系中的作用。
第一章习题参考答案一、判断题1.√2.×3.×4.√5.×6.√7.×8.√9.√二、略；三、略。
第二章商业银行资本金管理习题一、判断题1. 新巴塞尔资本协议规定，商业银行的核心资本充足率仍为4％。
2. 巴塞尔协议规定，银行附属资本的合计金额不得超过其核心资本的50%。
3. 新巴塞尔资本协议对银行信用风险提供了两种方法：标准法和内部模型法。
4. 资本充足率反映了商业银行抵御风险的能力。
5. 我国国有商业银行目前只能通过财政增资的方式增加资本金。
6. 商业银行计算信用风险加权资产的标准法中的风险权重由监管机关规定。
商业银行经营管理》第1章.ppt
金融机构 商业银行是具有法人资格的公司制企业
从以上可以知道商业银行：
商业银行是一种企业，但与一般工商企业又有不同。 商业银行是企业：（1），拥有一定的资本金； （2），从事某种经营活动；（3），有收入，也有 支出，照章纳税；（4），实行经济核算，以赢利 最大化为目的。 商业银行又不是一般的企业，是特殊的企业； （1），商业银行经营对象特殊；（2），商业银行 是高负债的企业；（3），商业银行关系面广，渗 透力强；（4），商业银行的社会信誉与社会形象 更加重要，是其生存与发展的根基；（5），商业 银行破产倒闭的社会成本特别巨大。
4. 调节经济
它们以各自的特点和形式，通过汇集、疏通、
引导资金的流动，促进和实现了资源在经济中 的分配，提高了全社会经济运行的效率。 金融中介机构是资金盈余者与资金需求者之间 融通资金的信用中介。 金融中介机构有多种形态，但作为有效融通资 金，使之从盈余单位流向赤字单位，实现资源 有效转移的金融中介机构，银行最具有代表性
第一章、商业银行经营管理概述Βιβλιοθήκη 第一节、商业银行的产生、特征和功能
一、商业银行的产生
现代商业银行
古代的货币经营业
现代商业银行前身是 古代的货币经营业
（一）古代货币经营业
1.业务范围： 业务范围有限，多是货币保管、兑换、鉴别、
汇兑等与货币有关的服务工作。 2.业务特点： 保有100%的现金准备，客户交予保管的货 币不用于贷款生息；在代客保管货币的活动中， 要向客户收取保管费，而不是相反。
全额准备金制度演变为部分准备金制度，使商
431金融学综合之商业银行管理学
431金融学综合之商业银行管理学一、引言商业银行作为金融系统中最重要的组成部分之一，其管理涉及到金融业的各个方面。
本文将从商业银行管理的概念、功能以及关键要素等方面展开，通过对商业银行管理学的综合分析，为读者提供深入理解商业银行管理的全景。
二、商业银行管理概述商业银行管理是指商业银行为了实现稳健经营和增强风险控制等目标，通过科学化的组织方式、一系列管理方法与技术运用，对银行内外部资源进行调配和有效管理的过程。
其核心目标是为客户创造价值、实现银行自身的可持续发展。
三、商业银行管理的功能商业银行管理主要包括以下几个核心功能：3.1风险管理风险管理是商业银行管理中至关重要的功能之一。
商业银行要通过建立完善的风险管理制度，对信用风险、市场风险、操作风险等进行有效识别、评估和控制，以保障银行的稳定和安全运营。
3.2资金管理资金管理是商业银行管理的核心之一。
商业银行需要合理配置和运用自身资金，确保资金的流动性和盈利性，同时平衡存款和贷款等业务之间的关系，以实现最大程度的利润。
3.3客户关系管理客户关系管理是商业银行管理的重要组成部分。
商业银行需要通过建立良好的客户关系，提供优质的金融产品和服务，从而提高客户满意度并获取更多的市场份额。
3.4人力资源管理人力资源管理是商业银行管理的基础和保证。
商业银行需要招募和留住优秀的人才，建立科学的人力资源管理制度，通过培训和激励机制，提高员工的综合素质和工作效率。
四、商业银行管理的关键要素商业银行管理涉及多个关键要素的综合应用，包括但不限于以下几个方面：4.1信息技术应用信息技术在商业银行管理中起着至关重要的作用。
商业银行需要借助先进的信息技术手段，建立精细化的信息管理系统，实现数据的采集、分析和应用，提高决策的科学性和准确性。
4.2内部控制内部控制是商业银行管理的基础保障。
商业银行需要建立健全的内部控制机制，确保各项业务的合规性和风险的有效控制，从而提高银行的管理水平和经营效益。
商业银行管理复习重点
【银行经营管理原则（4个）】 1、安全性原则 •要求银行在其业务活动中确保其资产、收入、信誉以及 所有经营的生存发展条件免遭损失，在整个经营管理过程 中采取各种有效措施，使经营风险降到最低。 2、流动相原则 •要求银行在经营过程中，能够随时应付客户的提存要求， 满足客户合理的贷款需求。 3、盈利性原则 •要求银行在整个经营管理中，实现利润最大化。 4、三性协调原则 •一般来说，安全性与流动性呈正相关关系，盈利性与安 全性和流动性呈负相关关系。 •三性关系可以概括为：安全性是银行稳健经营的重要原 则，离开安全性，银行的经营无从谈起；流动性是银行正 常经营的前提条件，是银行安全性的保障；盈利性是银行 的最终目标，是保证银行安全性和维持流动性的重要基础。
【银行经营管理理论（3个阶段）】 一、资产管理理论(3个发展阶段) 在存贷业务中居于主导性位置的是资产业务，尤其是贷款资产。通过 建立以资产业务为核心的管理方法与管理体系，能实现银行经营三性 的有机统一。 1、商业贷款理论（又称真实票据理论）认为银行的业务应集中于短 期自偿性贷款。具体说就是发放短期流动资金贷款，因为这类贷款能 随着商品周转和产销过程完成，从销售收入中得到偿还。 （1）资金集中法-评价：这种方法联接资产和负债很粗略，只解决了 资金分配顺序的问题。忽略了不同资金来源具有不同流动性的要求。 （2）资金分配法-评价：通过资金来源的划分，可以减少现金资产的 数量，增加盈利。在一定程度上实现了流动性和盈利性之间的平衡。 比资金集中法前进了一步。但是只考虑存款的流动性，不考虑客户借 款的需求，在贷款增长速度超过存款增长速度时就可能会出现流动性 问题。 2、资产转移理论认为银行保持资产流动性的最好办法是购买那些可 以随时出售的资产，只要银行持有能随时在市场上变现的资产，它的 流动性就有较大的保证。
商业银行金融机构统一授信管理办法模版
商业银行金融机构统一授信管理办法第一章总则第一条为规范本行对金融机构的授信行为，统一授信标准，明确授信流程，有效控制金融机构业务风险，完善同业业务的内部控制，根据《中华人民共和国商业银行法》、《中华人民共和国银行业监督管理法》、《商业银行授信工作尽职指引》等法律法规和《关于规范金融机构同业业务的通知》（银发〔2014〕127号），特制定本办法。
第二条适用范围：本办法适用于本行对国内外金融机构授信业务的管理，对非银行金融机构的贷款授信、对国内外金融机构的贸易综合类交易（含买入或贴现远期票据，接受融资保函、备用信用证、保证书，对金融机构开出的信用证、保函进行保兑、代付等）授信除外。
第三条本办法所称授信是指本行相关业务部门在与金融机构开展拆出资金、存放同业、购买或受让同业资产（如商业银行理财产品、信托投资计划、证券投资基金、证券公司资产管理计划、基金管理公司及子公司资产管理计划、保险业资产管理机构资产管理产品等，以及以金融机构为主体发行的各类债务投资）及其他同业业务时，对交易对手的偿付能力进行评估，核定最高授信额度的工作过程。
第四条为保障资金的安全性和流动性，本行对同业金融机构授信遵循统一授信管理原则，即：同一金融机构（金融机构总部及其分支机构视为同一个金融机构）只能核定一个最高授信限额，各类交易额度总额不得高于综合授信额度。
本行信用风险项下的同业业务均应在授信范围内开展，同业授信遵循信用额度使用人对其所使用额度范围内的风险承担责任。
第二章授信对象及条件第五条本办法所称授信对象包括国内外银行业存款类金融机构、银行业非存款类金融机构、证券业金融机构、保险业金融机构。
银行业存款类金融机构包括银行、信用合作机构、财务公司；银行业非存款类金融机构包括信托公司、金融资产管理公司、金融租赁公司、汽车金融服务公司、贷款公司、货币经纪公司；证券业金融机构包括证券公司、期货公司、基金公司、投资咨询公司；保险业金融机构财产保险公司、人身保险公司、再保险公司、信用保险公司、保险资产管理公司、保险经纪代理和公估公司、企业年金。
《商业银行管理》课后习题答案IMChap4
CHAPTER 4THE FINANCIAL STATEMENTS OF A BANKGoal of This Chapter: To help readers become more comfortable and knowledgeable about the financial statements prepared by banks, including bank balance sheets (Reports of Condition), income statements (Reports of Income), sources and uses statements, and the statement of stockholders' equity capital.Key Terms Presented in This ChapterReport of Condition Sources and Uses of Funds StatementReport of Income Statement of Stockholders’ EquityFunds-Flow StatementChapter OutlineI. Introduction: The Statements We Will Review in This ChapterII. An Overview of Bank Balance Sheets and Income StatementsA. Financial Inputs and Outputs on Bank Balance Sheets and Income StatementsB. The Bank's Balance Sheet (Report of Condition)1. The Principal Types of Accounts on a Bank's Report of Condition2. Bank Assetsa. The Cash Accountb. Investment Securities: The Liquid Portionc. Investment Securities: The Income-Generating Portiond. Loanse. Federal Funds Sold and Securities Purchased under ResaleAgreementsf. Customer's Liability on Acceptancesg. Miscellaneous Assets3. Bank Liabilitiesa. Depositsb. Borrowings from Nondeposit Sourcesc. Capital Accounts1. Subordinated Notes and Debentures2. Preferred Stock3. Common Equity4. Comparative Balance-Sheet Ratios for Different Size Banks5. The Expansion of Off-Balance-Sheet Items in Banking6. The Problem of Book-Value Accounting in BankingC. Components of the Income Statement (Report of Income)1. The Determinants of a Bank's Net Income2. Financial Flows and Stocksa. Interest Incomeb. Interest Expensesc. Net Interest Incomed. Loan-Loss Expensee. Noninterest Incomef. Noninterest Expensesg. Net Income3. Comparative Income-Statement Ratios for Different-Size BanksD. Other Useful Bank Financial Statements1. The Funds-Flow or Sources-and-Uses-of-Funds Statement2. The Capital-Account Statement or Statement of Stockholders' EquityCapitalIll. Summary of the ChapterConcept Checks4-1. What are the principal accounts that appear on a bank's balance sheet (or Report of Condition)?The principal asset items on a bank's Report of Condition are loans, investments in marketable securities, cash, and miscellaneous assets. The principal liability items are deposits and nondeposit borrowings in the money market. Equity capital supplied by the stockholders rounds out the total sources of funds for a bank.4-2. Which accounts are most important and least important on the asset side of a bank's balance sheet?The rank order of assets by dollar volume appearing on U.S. bank balance sheets are as follows: Rank Order Assets1 Loans2 Investment Securities3 Cash4 Miscellaneous Assets4-3. What accounts are most important on the liability side of a bank's balance sheet?The principal bank liability items from most important to least important are:Rank Order Liabilities and Equity Capital1 Deposits2 Nondeposit Borrowings3 Equity Capital4 Miscellaneous Liabilities4-4. What are the essential differences between demand deposits, savings deposits, and time deposits?Demand deposits are regular checking accounts against which a customer can write checks or make any number of personal withdrawals. Regular checking accounts do not bear interest under current U.S. law and regulation. Savings deposits bear interest (normally, they carry the lowest rate paid on bank deposits) but may be withdrawn at will (though a bank usually will reserve the right to require advance notice of a planned withdrawal). Time deposits carry a fixed maturity and the bank may impose a penalty if the customer withdraws funds before the maturity date is reached. The interest rate posted on time deposits is negotiated between the bank and its deposit customer and may be either fixed or floating. A NOW account combines features of a savings account and a checking account, while a money market deposit account encompasses transactional powers similar to a regular checking account (though usually with limitations on the number of checks or drafts that may be written against the account) but also resembles a time deposit with an interest rate fixed for a brief period (such as weekly) but then becomes changeable over longer periods to reflect current market conditions.4-5. What are primary and secondary reserves and what are they supposed to do?Primary reserves consist of cash, including a bank's vault cash and checkable deposits held with other banks or any other funds that are accessible immediately to meet demands for liquidity made against the bank. Secondary reserves consist of assets that pay some interest (though usually pay returns that are much lower than earned on other assets, such as loans) but their principal feature is ready marketability. Both primary and secondary reserves are held to keep the bank in readiness to meet demands for cash (liquidity) from whatever source those demands may arise.4-6. Suppose that a bank holds cash in its vault of $1.4 million, short-term government securities of $12.4 million, privately issued money market instruments of $5.2 million, deposits at the Federal Reserve banks of $20.1 million, cash items in the process of collection of $0.6 million, and deposits placed with other banks of $16.4 million. How much in primary reserves does this bank hold? in secondary reserves?The bank holds primary reserves of:Vault Cash + Deposits at the Fed + Cash Items in Collection + Deposits With OtherBanks= $1.4 mill. + $20.1 mill. + $0.6 mill. + $16.4 mill.= $38.5 millionThe bank has secondary reserves of:Short-term Government Securities + Private Money-Market Instruments= $12.4 mill. + $5.2 mill.= $17.6 million4-7. What are off-balance-sheet items and why are they important to some banks?Off-balance-sheet items are usually transactions that generate fee income for a bank (such as standby credit guarantees) or help hedge against risk (such as financial futures contracts). They are important as a supplement to income from loans and to help a bank reduce its exposure to interest-rate risk.4-8. Why are bank accounting practices under attack right now? In what ways could banks improve their accounting methods?The traditional practice of banks has been to record the value of assets and liabilities at their value on the day the accounts were originally created and not changing those values over the life of the acc ount. The SEC and FASB started questioning this practice in the 1980’s because they were concerned that investors on bank securities would be misled about the true value of the bank. Using this historical value accounting method may in fact conceal a bank that insolvent in a current market value sense. The biggest controversy centered on the banks’ investment portfolio which would appear to be easy to value at its current market price. At a minimum, banks could help themselves by marking their investment portfolio to market. This would give investors an indication of the true value of the bank’s investment portfolio. Banks could also consider using the lower of historical or market value for other accounts on the balance sheet.4-9. What accounts make up the Report of Income (income statement) of a bank?The Report of Income includes all sources of bank revenue (loan income, investment security income, revenue from deposit service fees, trust fees, and miscellaneous service income) and all bank expenses (including interest on all borrowed funds, salaries, wages, and employee benefits, overhead costs, loan-loss expense, taxes, and miscellaneous operating costs.) The difference between operating revenues and expenses (including tax obligations) is referred to as net income. 4-10. In rank order what are the most important revenue and expense items on a bank's Report of Income?By dollar volume in most recent years the rank order of the revenue and expense items on a bank's Report of Income is:Rank Order Revenue Items Expense Items1 Loan Income Deposit Interest2 Security Income Interest on Nondeposit Borrowings3 Service Charges on Deposits Salaries, Wages, andand Other Deposit Fees Employee Benefits4 Other Operating Revenues Miscellaneous Expenses4-11. Can you explain the relationship between the Provision for Loan Losses on a bank's Report of Income and the Allowance for Loan Losses on its Report of Condition?Gross loans equal the total of all loans currently outstanding that are recorded on the bank's books. Net loans are equal to gross loans less any interest income on loans already collected by the bank but not yet earned and also less the allowance for loan-loss account (or bad-debt reserve). The allowance for loan losses is built up gradually over time by an annual noncash expense item that is charged against the bank's current income, known as the Provision for Loan Losses. The dollar amount of the annual loan-loss provision plus the amount of recovered funds from any loans previously declared worthless (charged off) less any loans charged off as worthless in the current period is added to the allowance-for-loan-losses account. If current charge-offs of worthless loans exceed the annual loan-loss provision plus any recoveries on previously charged-off loans the annual net figure becomes negative and is subtracted from the allowance-for-loan-losses account. 4-12. Suppose a bank has an allowance for loan losses of $1.25 million at the beginning of the year, charges current income for a $250,000 provision for loan losses, charges off worthless loans of $150,000, and recovers $50,000 on loans previously charged off. What will be the balance in the bank's allowance for loan losses at year-end?The balance in the allowance for loan loss (ALL) account at year end will be:Beginning ALL = $1.25 millionPlus: Annual Provisionfor Loan Losses = +0.25Recoveries onLoans Previously = +0.05Charged OffMinus: ChargeOffs of Worthless = -0.15LoansEnding ALL = $1.40 million4-13. What types of information are provided in a Funds-Flow or Sources-and-Uses-of-Funds Statement?A bank's sources-and-uses-of-funds statement captures changes in its assets and liability items as well as income from bank operations. It shows where the bank has raised its operating funds over a given period of time and how those funds were allocated over that same time period. Generally, increases in any liability item (such as deposits) represent a source of funds, while increases in any asset item are uses of funds.4-14. What does the Statement of Stockholders' Equity reveal about how well a bank is being managed and what stresses it is under?The Statement of Stockholders' Equity Capital reflects any changes that have occurred in a bank's equity capital account. The most common items causing changes in a bank's equity capital account include the proportion of current profits (net after-tax income) retained in the bank (which, if positive, increases equity capital or, if negative, decreases equity) and changes in the number of shares of stock outstanding. If more stock is sold, the equity capital account increases.4-15. Suppose a bank has an initial balance in its capital account of $26 million, receives net income during the year of $3 million, pays out stockholder dividends of $2 million, and issues $1 million in new stock during the year. What balance remained in the bank's capital account at the end of the year?The balance in the bank's capital account at year end will be:Beginning Capital Account Balance = $26 millionPlus: Net Income During Year = +3New Shares of Stock Issues = +1Less: Stockholders Dividends = -2Ending Capital Account Balance = $28 million.Problems4-1. The missing items from the Report of Condition and Report of Income of Evergreen National Bank are given below:Report of Condition Itemsfrom Banks $ 27 (550-43-18-10-348-11-6-87 = 27)Gross Loans 373 (348+6+19 = 373)36 (440-21-227-49-107 = 36)Savings Depositsand NOW AccountsStockholders'50 (550-440-41-19 = 50)Equity CapitalReport of Income ItemsInterest and Fees$168 (180-5-7 = 168)on LoansService Charges on11 (39-20-8 = 11)Customer DepositsWages, Salaries, and42 (54-5-7 = 42)Employee BenefitsNet Interest Income 21 (180-159 = 21)-15 (39-54 = -15)Net NoninterestIncome0 (180+39-159-54-4-2=-120)Net Income AfterTaxesAlternative Scenario 1:Given: Total revenues increase to $225, total interest expense increases to $185, total noninterest income increases to $51, and total noninterest expenses increase to $72.Solution: Net Income after taxes = $225-185-72-4-2 = -$38Alternative Scenario 2:Given: All revenue items increase by 100% and all expense items increase by 92%.Solution: Net Income after taxes = [($180+39) X 2]-[($159+54+4+2) X 1.921= [$219 X 2] -[$339 X 1.92] = $438- $421 = $174-2. The items requiring calculation and their dollar amounts are:Net Interest Income = Total Interest Income - Total Interest Expense= $271 -$205 = $66Net Noninterest Income = Total Noninterest Income - Total Noninterest Expense= $23- $40 = -$17Total Operating Revenues = Total Interest Income + Total Noninterest Income= $271 + $23 = $294Total Operating Expense = Total Interest Expenses + Total Noninterest Expenses +Provision for Loan Loss= $205 + $40 + $13 = $258Net Income Before Taxes = Total Operating Revenues - Total Operating Expenses= $294 - $258 = $36Net Income After Taxes = Net Income Before Taxes - Income Taxes= $36 - $5 = $31Increase in Bank's Undivided Profits = Net Income After Taxes - Common Dividends= $31 -$11 = $20Alternative Scenario 1:Given: Gap between Total Interest Income and Total Interest Expenses decreases by 10 percent. Solution: Net Income After Taxes = [($271 - $205) X 0.9] + $23 - $40 - $13 - $5= $59.4 + $23- $40- $13- $5 = $24.4This is a decrease of $6.6 ($31 - $24.4) or a 21.3% decrease as a result of a percent decrease in the interest revenue-expense gap.Alternative Scenario 2:Given: Provision for Loan Loss triples (from $13 to $39).Solution: Net Income After Taxes = $271 - $205 + $23 - $40 - $39 - $5 = $5This is a decrease of $26 ($31 - $5) or an 83.9% decrease.4-3. The items requiring calculation and the dollar figures required are:Total Assets = Total Liabilities + Stockholders' Equity = $380 + $49 = $429.Net Loans = Gross Loans - Allowance for Loan Losses - Unearned Discount on Loans = $294 -$13- $5 = $276Undivided Profits = Total Equity Capital - Capital Reserves - Surplus - Common Stock –Preferred Stock= $49 -$8- $11 -$12- $3 = $15Investment Securities = Total Assets - Miscellaneous Assets - Net Bank Premises-Customers' Liability on Acceptances - Net Loans - Trading Account Securities - Federal Funds Sold -Cash and Due from Banks= $429 - $38 - $29 - $7 - $276 - $2 - $26 - $9 = $42Depreciation = Gross Bank Premises - Net Bank Premises = $34 - $29 = $5Total Deposits = Total Liabilities - Nondeposit Borrowings - Acceptances Outstanding = $380 - $10.- 7 = $363.The reader should note that the asset item, Customer Liability on Acceptances, should have an equal liability item, Acceptances Outstanding.Alternative Scenario 1:Given: All Assets and all Liabilities double.Solution: Total Equity Capital = Total Assets - Total Liabilities= ($429 X 2) ($380 X 2) = $858 - $760 = $98Therefore, Total Equity, as expected, would also double.Undivided Profits = Total Equity Capital - Capital Reserves - Surplus - Common Stock –Preferred Stock= $98- $8- $11 - $12 -$3 = $64This represents an increase of $49 ($64 - $15), or over a 300% increase, and results from the doubling of total equity without concurrent increases in Common or Preferred Stock Issues, which would also cause changes in Capital Reserves and Surplus.Alternative Scenario 2:Given: Total deposits increase by 10 percent and gross loans increase by only 5 percent.Solution: There are two asset items that could increase to fill in the difference. Federal Fund: Sold is the most likely candidate for temporary use of these extra deposits. Cash and due from banks could also increase some, depending on the need for reserve requirement coverage.4-4. The reconstructed bank balance sheet is as follows:Balance Sheet (Report of Condition)Assets LiabilitiesCash and Due from Depository $ 3,992 Noninterest-bearing deposits $ 6,569 Institutions Interest-bearing deposits 27,486 Federal Funds Sold and 1,359 Total Deposits $34,055 Repurchase AgreementsSecurities 9,837 Federal Funds Purchased and 2,757 Loans to Financial Institutions 406 Reverse Repurchase Agreements Agricultural Production Loans 246 Demand Notes Issued to the 439 Credit Cards and Related Plans 790 Treasury and Other BorrowingsOther Loans to Individuals 5,032 Mortgage Indebtedness 45 Real Estate Loans, Total 9,544 Subordinated Notes andCommercial and Industrial Loans 6,372 Debentures 116 All Other Loans 2,258Lease Financing Receivables 147 All Other Liabilities 756 Loans and Leases, Gross 24,795 Total Liabilities 38,168 Less: Allowance for Loan 361 Common Stock 414 Losses Perpetual Preferred Stock 12 Less: Unearned Income 368 Surplus 758 Loans and Leases, Net 24,066 Undivided Profits 1,812 Premises and Fixed Assets 648 Total Equity Capital 2,996 Other Real Estate Owned 89 Total Liabilities andIntangible Assets 86 Equity CapitalAll Other Assets 1,087Total Assets $41,164 $41,164 The reconstructed bank income statement appears as follows:Interest Income:Domestic Office Loan Revenues $ 2,368,736Foreign Office Loan Revenues 5,290Income from Interest Earned on 70,073Balances Due from Depository InstitutionsIncome from Lease Financing Receivables 15,269Interest and Dividend Income on Securities 755,7158,696Interest Income from Trading AccountSecuritiesInterest Income from Federal Funds Sold and 91,362Repurchase AgreementsTotal Interest Income $ 3,315,141Interest Expense:Interest on Domestic Office Deposits $ 1,585,024Interest on Foreign Office Deposits 15,710175,624Expense of Federal Funds Purchased andReverse Repurchase AgreementsInterest on Demand Notes issued to the U.S. 23,163Treasury and Other BorrowingsInterest on Mortgage Indebtedness 3,811Interest on Subordinated Notes and Debentures 6,694Total Interest Expense $1,810,476Net Interest Income $ 1,504,665Provision for Loan and Lease Losses and221,967Allocated Transfer RiskNet Interest Income After Provision for1,282,698Possible Loan LossesNoninterest Income:Service Charges on Deposit Accounts 179,680Other Noninterest Income 326,847Total Noninterest Income $ 506,527Noninterest Expense:Salaries and Employee Benefits $ 619,207Expense of Premises and Fixed Assets, 187,676Net of Rental IncomeOther Noninterest Expenses 538,125Total Noninterest Expenses $1,345,008(838,481)Net Noninterest Income (or NoninterestMargin)Income (or Loss) Before Income Taxes 444,217Applicable Income Taxes 399,806Income Before Extraordinary Items 44,411Securities Gains (or Losses), Net of Taxes 4,845Net Income (Loss) After Taxes and Securities $ 49,256Gains or Losses4-5. First National Bank of Irwin reported loan losses for the current year of $ 1.34 million, $1.19 million one year ago, $1.08 million two years ago, $0.85 million three years ago, $ 0.71 million four years ago, and $ 0.59 million five years ago. With total assets of $465 million and eligible loans of $ 279 million First National in Irwin can use either the experience method (an average of actual losses for the current year plus the past five years) or the specific charge-off method (in which only loans declared uncollectible can be written off). After the 1986 Tax Reform Act, however, banks or bank holding companies with assets of $500 million or more must use the specific charge-off method. Therefore, when First National reached $507 million in total assets the following year it then had to use the specific-charge-off method in accounting for loan losses.4-6. The correct accounts into which the transactions described would be entered are:A. Office expenses F. Interest on loansB. Employee benefits G. Service charges onnoninterest income H. Interest earned on securitiesC. Interest on deposits I. Overhead expenseD. Provision for loan losses J. Securities gains, net of taxesE. Noninterest income4-7. The balance-sheet transactions described in this problem would affect the followingaccounts:A. Time Deposits $6,000; Automobile Loans $6,000B. Demand Deposits $1 ,000; Investment Securities $1,000C. Common Stock $100,000; Plant and Equipment $100,000D. Home Equity Loans - $2,500; Demand Deposits - $2,500E. Lease Receivables or Gross Loans $750,000; Cash Assets - $750,000F. Federal Funds Sold + $5 million; Reserves (cash assets) - $5 million; the next daywe have Federal Funds Sold - $5 million; and Reserves + $5 millionG. Allowance for Loan Losses, -$1 million4-8. The balance sheet for River's Edge National Bank should appear as follows:Balance Sheet (Report of Condition)Assets LiabilitiesCash $ 13 Demand deposits 55 Deposits due from Time deposits 40other banks 25 Money market deposits 31U.S. Treasury bills 10 Deposits due to other banks 5 Municipal bonds 12 Federal funds purchased 34 Federal funds sold and Securities sold under repurchasesecurity RPs 5 agreements 4Loans to commercial Mortgages against the bank'sand industrial firms 64 building 26 Automobile loans 21 Subordinated notes and 20Credit card loans 22 debenturesReal estate loans 42 EquityLeases of assets to Equity capital 9business customers 3 Total liabilities and equity capital $224Bank building andequipment 7Total assets $224Clearly, equity capital of $9 million must be added to bring the bank's balance sheet fully into balance.4-9. The income statement for Rosebush State Bank should be arranged as follows: Interest and Fees on Loans $62Interest and Dividends Earned on$9Government Bonds and NotesTotal Interest Income 71Interest paid to customers holding time andsavings deposits 32Interest paid on federal funds purchased 6Total Interest Expense 38Net interest income 33Service charges paid by depositors 4Trust department fees 1Total noninterest income 5Employee wages, salaries, and benefits 13Overhead expenses 3Provision for loan losses 28Depreciation on the bank's plant andequipmentTotal noninterest expenses 26Net income before taxes 12Taxes paid 3Dividends paid to common stockholders 2Retained earnings 74-10. The items which would normally appear on a bank's balance sheet are:Federal funds sold Savings depositsCredit card loans Common stockVault cash Mortgage owed on the bank'sbuildingAllowance for loan losses Undivided profitsDeposits due to banks Customer liability on acceptancesLeases of business Retained earningsequipment tocustomersThe items normally showing up on a bank's income statementare:Depreciation of bank Securities gains or lossesplant and equipment Employee benefitsInterest received on credit Service charges on depositscard loans Utility expensesInterest paid on moneymarket deposits4-11. The following items are calculated given the information in the problem.Net Interest Income = Total Interest Income –Total Interest Expenses750 = X - .5XTotal Interest Income = $1500Total Interest Expenses = $750Net Noninterest Income = Total Noninterest Income – Total Noninterest Expenses-$300 = .75X –XTotal Noninterest Expenses = $1200Total Noninterest Income -= $900PLL = .01 * Total Interest Income = .01*1500 = $15Taxes = .25 * Net Income Before Taxes = .25*45 = $11.25Dividends = .5*Net Income = .5*$20 = $10Web Site Problems1. Suppose you want to compare in size Wells Fargo Bank and J. P. Morgan. What web site could you use to do a size comparison of these two banks? What did you find when you got there? Have these two Banks changed in size relative to each other over the past decade? Why do you think this has happened?The best web site to find this information is the FDIC web site. It appears as if J.P. Morgan has continuously been larger. However, this information is deceiving. J.P. Morgan is no longer an independent bank. It has merged with Chase Manhattan. Wells Fargo before the merger was larger than J.P. Morgan because they were actively acquiring new banks. A decade ago, J.P. Morgan was larger.2. Which bank is larger as of the latest quarterly balance sheet (Report of Condition), Bank of America or Chase Manhattan Bank? Which web site could you use to answer this question? What did you find when you checked? Which bank holds the most loans? Deposits? Off Balance Sheet Derivatives?This information can be found from the FDIC web site very easily. Chase Manhattan is now J.P. Morgan Chase. These two banks are now very similar is size. Bank of America is slightly larger with TA of $609 billion while Chase has $602 billion in TA. However, they look very different in other respects. Bank of America has $398 billion in loans while Chase has $210 billion in loans. Bank of America has $386 billion in deposits and Chase has $294 billion in deposits. They also have very different amounts of off-balance sheet derivatives. Bank of America has $7,405 billion in off-balance sheet items while Chase has $24,140 billion in off-balance sheet items.。
【商业银行期末整理】商业银行管理期末题库
【商业银行期末整理】商业银行管理期末题库项目1-2商业银行概述、商业银行资本管理习题一、单选题1、近代最早的商业银行产生于（C）A、美国B、法国C、意大利D、英格兰2、现代商业银行的鼻祖是（D）A、巴尔迪银行B、麦迪西银行C、威尼斯银行D、英格兰银行3、商业银行的活动范围是（D）。
A、生产领域B、商品流通领域C、基础建设领域D、货币信用领域4、（D）是历史上第一家股份制银行，也是现代银行产生的标志。
A、巴尔迪银行B、麦迪西银行C、威尼斯银行D、英格兰银行5、商业银行的最高权力机构是（A）。
A、股东大会B、董事会C、监事会D、总经理或行长6、商业银行的核心资本由（D）构成。
A、股本和债务性资本B、普通股和优先股C、普通股和公开储备D、股本和公开储备7、《巴塞尔协议》规定国际大银行的资本对风险资产比率应达到（C）。
A、10%B、9%C、8%D、7%二、多选题1、现代商业银行产生的途径主要有（AC）。
A、旧式高利贷银行转化而来B、由商人转化而来C、以股份制形式组建D、政府出资建立2、现代商业银行在现代经济活动中发挥的功能主要有（ABCD）。
A、信用中介B、支付中介C、金融服务D、信用创造3、按商业银行组织形式可将商业银行分为（BC）A、全能银行B、单元银行制C、总分行制D、职能银行4、按法律允许的经营范围可将商业银行分为（AD）A、全能银行B、单元银行制C、总分行制D、职能银行5、以股份制银行为例，商业银行的内部组织结构，可分为（ABC）A、决策机构B、执行机构C、监督机构6、设立商业银行的注册资本：设有分支机构的全国性银行为（A），区域性银行为（C），城市合作商业银行为（D），农村合作商业银行为（E）。
A、20亿B、10亿C、8亿D、1亿E、5000万7、我国商业银行的经营原则是（BCE）。
A、计划性B、安全性C、流动性D、偿还性E、盈利性8、《巴塞尔新协议》的突出特点是提出了“三大支柱”的概念，是指（BDE）A、资本充足率B、关于最低资本要求C、资产风险权重D、加大对银行的监督检查E、信息披露9、商业银行的普通资本主要包括（ACD）A、普通股B、优先股C、资本盈余D、未分配利润10、商业银行资本的功能有（ABC）A、营业功能B、保护功能C、管理功能三、简答题1、简述现代商业银行的发展趋势围绕全球化、全能化、大型化、网络化展开，也可有自己的观点2、用框架图划出商业银行资本的构成普通股核心资本附属资本股本公开储备非累积优先股资本公积盈余公积未分配利润3、简述我国商业银行提高资本充足率的途径1）充实核心资本，适当增加附属资本2）减少信用放款，增加担保、抵押放款，提高资金安全性，降低资产的风险权重；3）全面推进企业改革，降低信用风险，提高贷款质量，重建信用基础，以保证银行资本金的安全。
国家开放大学《商业银行经营管理》形考作业1-4参考答案
国家开放大学《商业银行经营管理》形考作业1-4参考答案形考作业1一、名词解释(共32分，每题4分)1.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,足以追求利润最人化为经营日标,以货币信用业务利综合金融服务为经营对象的综合性、多功能的金融企业.2.信用创造——是指商业银行通过吸收活期存款、发放贷款，从而增加银行的资金来源、扩大社会货币供应量。
3.混业经营——是指一个金融机构获准可以经营多个金融子行业，或者获准同时经营多个隶属于不同金融子行业的金融产品。
4.商业银行负债——是银行由于受信而承担的将以资产或资本偿付的能以货币计量的债务。
5.资本盈余——是指发行普通股时发行的实际价格高于股票票面价值的部分，即平常所说的股票的发行溢价部分。
资本盈余并非股票发行者的利润，而是普通股股东投资股本的一部分，因而应列入缴纳的股本总额中。
6.巴塞尔协议I——《巴塞尔协议》是巴塞尔委员会制定的在全球范围内主要的银行资本和风险监管标准。
巴塞尔委员会由来自13个国家的银行监管当局组成，是国际清算银行的四个常务委员会之一。
由巴塞尔委员会公布的准则规定的资本要求被称为以风险为基础的资本要求。
1988年7月，颁布第一个准则文件，称"1988资本一致方针"，又称"巴塞尔协议"。
主要目的是建立防止信用风险的最低资本要求。
7.再贴现——是中央银行通过买进在中国人民银行开立账户的银行业金融机构持有的已贴现但尚未到期的商业票据，向在中国人民银行开立账户的银行业金融机构提供融资支持的行为。
8.同业拆借——指的是金融机构之间的短期之间融通。
二、判断正误并说明理由(共20分，每题4分)1.流动性，是要求银行在经营活动中，必须保持足够的清偿能力，经得起重大风险和损失，能随时应付客户提存，使客户对银行保持坚定的信任。
（×）2.单一银行制，也称单元银行制，一般是指银行业务完全由一个营业机构来办理，不设立分支机构。
商业银行金融科技应用管理办法
商业银行金融科技应用管理办法第一章总则第一条目的和依据为了加强商业银行金融科技应用管理，提高金融服务效率，防范金融风险，根据《中华人民共和国银行业监督管理法》、《中华人民共和国商业银行法》等相关法律法规，制定本办法。
第二条适用范围本办法适用于在中华人民共和国境内设立的商业银行，开展金融科技应用的相关管理工作。
第三条管理原则（一）依法合规：商业银行应遵守国家相关法律法规，确保金融科技应用的合法合规。
（二）风险可控：商业银行应加强风险管理，确保金融科技应用的安全稳定。
（三）创新引领：商业银行应积极探索和应用金融科技，提升金融服务质量和效率。
（四）公平竞争：商业银行应遵守市场规则，维护公平竞争的市场环境。
第二章金融科技应用管理第四条金融科技应用的范围商业银行可应用于金融业务的领域，包括但不限于：（一）互联网银行：通过互联网提供银行服务，包括但不限于网上银行、手机银行、微信银行等。
（二）大数据：运用大数据技术进行客户画像、风险评估、信用评分等。
（三）人工智能：应用人工智能技术进行智能客服、智能投顾、智能风控等。
（四）区块链：探索区块链技术在金融业务中的应用，如数字货币、供应链金融等。
第五条金融科技应用的审批和备案商业银行开展金融科技应用，应按照以下程序进行：（一）项目审批：商业银行应向银行业监督管理机构提交金融科技应用项目的审批申请，包括项目背景、业务模式、技术方案、风险评估等内容。
（二）备案管理：商业银行应在项目上线后及时向银行业监督管理机构备案，并提供相关技术和管理资料。
第六条风险管理商业银行应加强金融科技应用的风险管理，包括但不限于：（一）技术风险：确保技术方案的安全稳定，防范系统故障、数据泄露等风险。
（二）合规风险：确保金融科技应用的合法合规，防范因违规操作引发的声誉风险和法律责任。
（三）信用风险：运用大数据、人工智能等技术进行信用评估和风险控制，防范不良贷款等风险。
（四）市场风险：密切关注市场动态，防范因市场变化导致的金融风险。
《商业银行经营管理》试题及答案
《商业银行经营管理》综合练习一、单项选择题（下列每小题的备选答案中，只有一个符合题意的正确答案，多选、错选、不选均不得分.本题共45个小题，每小题1分）1。
近代银行业产生于()。
A .英国B 。
美国C 。
意大利D 。
德国【答案】C2。
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】A3. 现代商业银行的最初形式是（）。
A 。
股份制银行B .资本主义商业银行C .高利贷性质银行D .封建主义银行【答案】B4. 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】C5。
（）是商业银行最基本也是最能反映其经营活动特征的职能。
A 。
信用中介B .支付中介C .清算中介D 。
调节经济的功能【答案】A6。
单一银行制度主要存在于（).A 。
英国B 。
美国C .法国D .中国【答案】B7. 商业银行的经营对象是（）。
A .金融资产和负债B 。
一般商品C .商业资本D .货币资金【答案】D8. 对于发行普通股，下面的表述错误的是（)。
A .发行成本比较高B 。
对商业银行的股东权益产生稀释作用C 。
资金成本总要高于优先股和债券D 。
总资本收益率下降时，会产生杠杆作用【答案】D9. 附属资本不包括()。
A .未公开储备B .股本C .重估储备D 。
普通准备金【答案】B10. 总资本与风险加权资本的比率不得低于（）。
A 。
7%B 。
8%C 。
9％D .10%【答案】B11。
年初的资本/资产＝8％,各种资产为10亿元,年末的比例仍为8％，年末的未分配收益为0。
2亿元,银行的适度资本为（).A 。
12。
5B 。
10C .10。
2D 。
12.7【答案】A12。
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 。
第一章 商业银行经营管理
(二)安全性目的 二 安全性目的
防范风险
二、流动性 (一)流动性含义 一 流动性含义
随时应付客户提存、满足必要贷款的能力。 随时应付客户提存、满足必要贷款的能力。
•
单一银行制的缺点也很明显： 单一银行制的缺点也很明显： ——单一制银行规模较小，经营成本较高，难以 单一制银行规模较小，经营成本较高， 单一制银行规模较小 取得规模效益； 取得规模效益； ——业务受限制，削弱了竞争力； 业务受限制， 业务受限制 削弱了竞争力； ——单一制银行的业务相对集中，风险较大； 单一制银行的业务相对集中， 单一制银行的业务相对集中 风险较大； ——随着电子计算机推广应用的普及，单一制限 随着电子计算机推广应用的普及， 随着电子计算机推广应用的普及 制银行业务发展和金融创新的弊端也愈加明显。 制银行业务发展和金融创新的弊端也愈加明显。
原因： 原因：大银行对小银行的吞并
原因：银行规模大， 原因：银行规模大，内部层次多
但就总体而言， 但就总体而言，分支行制更能适应现代化经济 发展的需要，因而受到各国银行界的普遍认可， 发展的需要，因而受到各国银行界的普遍认可，已 成为当代商业银行的主要组织形式。 成为当代商业银行的主要组织形式。
第三节 新中国商业银行的形成
• 通过金融服务功能，商业银行既提高了信息与 通过金融服务功能， 信息技术的利用价值， 信息技术的利用价值，加强了银行与社会联系 扩大了银行的市场份额； ，扩大了银行的市场份额；同时也获得了不少 费用收入，提高了银行的盈利水平。 费用收入，提高了银行的盈利水平。
第二节 商业银行的组织形式
《商业银行管理》课后习题答案IMChap15
CHAPTER 15MANAGING NONDEPOSIT LIABILITIES AND OTHER SOURCES OF BANK FUNDS Goal of This Chapter: To discover the major nondeposit sources of borrowed funds banks use today and to learn the factors a banker must consider in choosing among various deposit and nondeposit funds sources.Key Terms Presented in This ChapterCustomer Relationship Doctrine Commercial Paper MarketLiability Management Repurchase Agreement (RP)Federal Funds Market Funds GapDiscount Window Interest-Rate RiskNegotiable CD Credit Availability RiskEurocurrency DepositChapter OutlineI. Introduction: The Consequences of Deposit Shortfalls and the Need to Use NondepositSources of FundsII. Liability ManagementA. Customer Relationship DoctrineB. Purpose of Liability ManagementIll. Alternative Nondeposit Sources of Bank FundsA. Federal Funds MarketB. Borrowing from the Federal Reserve Bank in the DistrictC. The Development and Sale of Large Negotiable CDsD. Eurocurrency Deposit MarketE. The Commercial Paper MarketF. Repurchase Agreements as a Source of Bank FundsG. Long-Term Nondeposit Funds SourcesIV. Choosing Among Alternative Nondeposit SourcesA. Measuring a Bank's Total Need for Nondeposit Funds - The Funds GapB. Nondeposit Funding Sources: Factors to Consider1. Relative Costs2. The Risk Factor3. Length of Time for Which Funds Are Needed4. The Size of the Borrowing Bank and Its Funding Need5. RegulationsV. Summary of the ChapterConcept Checks15-1. What is liability management?181182Liability management involves the conscious control of the funding sources of a bank,using the interest rates (yields) offered on deposits and other borrowings to regulate the inflow of funds to match the bank's immediate funding needs.15-2. What advantages and risks does the pursuit of liability management bring to a bank?Improved control over funding sources enables a bank to plan its growth more completely, but liability management opens up certain risks, particularly of the interest-rate risk and solvency (default or failure) risk variety, because it tends to be more sensitive to changes in market interest rates.15-3. What is the customer relationship doctrine and what are its implications for bank fund-raising?The customer relationship doctrine places lending to customers at the top of a bank's priority list. It argues that a bank should make all good loans - that is, all loans that meet the bank's quality and profitability standards - and then find the funds needed to fund those loans the bank decides to make. Funds uses thus become a higher immediate priority item than funds sources.15-4. For what kinds of bank funding situations are federal funds best suited?Federal funds are best suited for banks short of reserves to meet their legal reserve requirements or to satisfy customer loan demand. It satisfies this demand by tapping immediately usable funds.15-5. Chequers State Bank loans $50 million from its reserve account at the Federal Reserve Bank of Philadelphia to First National Bank of Smithville, located in the New York Federal Reserve Bank's district, for 24 hours with the funds scheduled to be returned the next day. The proper accounting entries in this case would be:Step 1 - Lending the $50 millionChequers State BankStep 2 - Using the borrowed First National Bank of Smithvillefunds can also be shown, though it is not mentioned in the problem. You could show First National Bank of Smithville making a loan for $50 million under Assets, giving up $50 million from its reserve account.Step 3 - Repaying the Loan of Federal FundsChequers State BankFirst National Bank of Smithville15-6. Hillside Security Bank has an excess balance of $35 million in a deposit at its principal correspondent, Sterling City Bank, and instructs the latter institution to loan the funds today to another bank, returning them to its correspondent deposit the next business day. Sterling loans the $35 million to Imperial Security National Bank for 24 hours. The proper accounting entries would be:Step 1 - Lending Federal Funds to a CorrespondentHillside Security BankSterling City BankAssets LiabilitiesFederal fundspurchased +$35 mill.RespondentBank's deposit -$35 mill.183Step 2 - The Correspondent Bank Loans Funds to Another BankSterling City BankImperial Security National BankStep 3 - Repaying the Loan to the Respondent BankHillside Security BankSterling City Bank15-7. What are the advantages of borrowing from the Federal Reserve banks?Borrowing from the Federal Reserve banks is usually the lowest interest-cost source of funds. However, there are strict rules for borrowing by banks and borrowing for rate arbitrage is prohibited, although there is some evidence it does occur.15-8. How is a discount window loan from the Federal Reserve secured?A discount window loan must be secured by collateral acceptable to a Federal Reserve bank (usually U.S. government securities). Most banks keep government securities in the vaults of the Federal Reserve for this purpose. The Federal Reserve bank will also accept some government agency securities and high-grade commercial paper as collateral.18415-9. Posner State Bank borrows $10 million in adjustment credit from the Federal Reserve Bank of Cleveland. Can you show the correct entries for the granting and repayment of this loan? The proper entries are:Step 1 - Securing a Loan from the Fed.Posner State BankFederal Reserve Bank of ClevelandStep 2 - Repaying the Loan to the Fed.Posner State BankFederal Reserve Bank of Cleveland15-10. Why were negotiable CDs developed?Negotiable CDs were developed by banks to attract large corporate deposits and savings from wealthy individuals.15-11. What are the advantages and disadvantages of CDs as a bank funding source? Negotiable CDs offer a way to attract large amounts of funds quickly and for a known time period. However, these funds are highly interest sensitive and often are withdrawn as soon as the maturity date arrives unless a banker aggressively bids in terms of yield to keep the CD.18515-12. Suppose a bank customer purchases a $1 million, 90-day CD, carrying a promised 6 percent annual yield. How much in interest income will the customer earn when this 90-day instrument matures? What total volume of funds will be available to the depositor at the end of 90 days?Interest Income = Principal * Days to Maturity * Annual RateTo Customer 360 days Of Interestx 0.06= $1,000,000 x 1360= $15,000Total amount = Principal + Interestdue Customer = $1,000,000 + $15,000= $1,015,00015-13. Where do Eurodollars come from?Eurodollars arise from dollar deposits made in banks and at branch offices outside U.S. territory. Many Eurodollar deposits arise from U.S. balance-of-payments deficits that give foreigners claims on U.S. assets and from the need to pay in dollars for some international commodities (such as oil) that are denominated principally in U.S. dollars.15-14. How does a bank gain access to funds from the Eurocurrency markets?Access to these funds is obtained by contacting correspondent banks by telephone, wire, or cable.15-15. Suppose that JP Morgan-Chase elects to borrow $250 million from one of its London branches, then loans the borrowed funds for a week to a security dealer, and then returns the borrowed funds to its branch office in London. Can you trace through what accounting entries must be made? What if JP Morgan-Chase had decided instead to borrow the $250 million from a foreign bank not related to JP Morgan-Chase? How do the accounting entries differ in these two cases?If JP Morgan-Chase borrows from its own branch office the entries would appear as possible:Home Office of JP Morgan-Chase BankForeign Branch Office of JP Morgan-ChaseAssets Liabilities186When JP Morgan-Chase's home office makes a loan to a security dealer the entries are:Home Office of JP Morgan-Chase BankWhen the Loan is repaid and funds are returned to JP Morgan-Chase’s foreign branch we have:Home Office of JP Morgan-Chase BankForeign Branch Office of JP Morgan-ChaseIf, instead, JP Morgan-Chase borrows from another bank abroad not affiliated with JP Morgan-Chase, the entries would appear as follows:JP Morgan-ChaseU.S. Bank Serving as Correspondent to Foreign BankForeign Bank Lending to JP Morgan-Chase Bank187Deposit at U.S.CorrespondentBank +$250 mill.Eurodollar loan toJP-Morgan ChaseBank -$250 mill.When JP Morgan-Chase repays its loans we have:JP Morgan-Chase BankU.S. Bank Serving as Correspondent to Foreign BankForeign Bank Lending Eurodollars15-16. What is commercial paper?Commercial paper is a high-quality, short-term debt obligation issued by a large corporation with an excellent credit rating to provide for short-term cash needs.15-17. Suppose that the finance company affiliate of Citicorp issues $325 million in 9 day commercial paper to interested investors and uses the proceeds to purchase loans from Citibank. What accounting entries should be made on the balance sheets of Citibank and Citicorp's finance company affiliates?The appropriate entries for the above transaction are:Step 1 - Commercial Paper is Sold by the Affiliated Finance Company188CitibankFinance AffiliateStep 2 - The Affiliated Finance Company Purchases Loans from CitibankCitibankFinance Affiliate15-18. How do RPs arise?RPs are agreements to sell securities temporarily by a borrower of funds to a lender of funds with the borrower agreeing to buy back the securities at a guaranteed price at a set time in the future.15-19. What are the principal advantages to the borrower of funds under an RP agreement?RPs are a low-cost and low-risk way of borrowing loanable funds for short periods of time (usually 3 or 4 days). They are low risk because they are essentially a collateralized loan. The securities that are sold as part of the agreement act as collateral.15-20. What long-term nondeposit funds sources do banks draw upon today? How do these interest costs differ from most money market borrowings?Long-term nondeposit funds include mortgages, capital notes, and debentures. Generally, the interest costs on these funds sources are substantially higher than money market loans but are more stable usually.15-21. What is the funds gap for a bank?189The funds gap is the difference between current and projected credit and deposit flows that creates a need for raising additional bank reserves or for profitably investing any excess reserves that may arise.15-22. Suppose that Bankers Trust Company of New York estimates next week's new loan demand at $325 million and customer drawings on confirmed credit lines of $510 million, while new deposits next week are projected to equal $680 million. If the bank also plans to acquire $420 million in corporate and government bonds next week, what is the bank's projected funds gap?The expected funds gap (with all figures in millions of dollars) would be:Projected = $325 + $510 + $420 - $680 = $575.Funds Gap15-23. What factors must a bank manager weigh in choosing among the various nondeposit sources of bank funding available today?A bank manager must weigh factors such as relative costs, risk, length of time funds are needed, size of bank and its funding need, and regulations in choosing what nondeposit funds sources to use. Other factors held constant, bank management will seek out the lowest cost nondeposit funding sources available subject to the risk of availability problems and the danger of interest-rate volatility. When funds are needed for longer periods, negotiable CDs and Eurodollars are usually the preferred sources whereas very short-term cash needs usually will be met by Federal funds and RPs or by borrowing from the Federal Reserve banks. However, regulations impose reserve requirements on some funding sources (e.g., CDs) which increases their cost and these rules limit access to some sources (e.g., borrowings from the Fed's Discount Window).Problems15-1. Robertson State Bank of Clayton decides to loan $70 million of its reserves at the Fed to Tenison National Security Bank for 24 hours. In turn, Tenison National plans to loan the funds to a security dealer for 24 hours and then return the funds to Robertson State Bank. The correct accounting entries are:Step 1 - Lending the $70 millionRobertson State Bank190Tenison National BankStep 2 - Loaning the Borrowed FundsTenison National BankStep 3 - Repaying the Loan of Federal FundsRobertson State BankTenison National Bank15-2. Masoner National Bank holds most of its correspondent deposits with Flagg Metrocenter Bank which automatically reinvests any surpluses which Masoner may have. This morning Masoner has a correspondent deposit surplus of $11 million expected to last for 48 hours. Flagg will loan this surplus for two business days to Secoro Central City Bank and then the funds will be returned to Masoner's correspondent deposit at Flagg Metrocenter Bank.Step 1 - Lending Federal Funds to a CorrespondentMasoner National Bank191loaned +11 mill.Flagg Metrocenter BankStep 2 - The Correspondent Bank Loans Funds to Another BankFlagg Metrocenter BankSecoro Central City BankStep 3 - Repaying the Loan to the Respondent BankMasoner National BankFlagg Metrocenter Bank19215-3. Relgade National Bank secures adjustment credit from the Federal Reserve Bank of San Francisco in the amount of $32 million for a term of 7 days. Please show the proper entries for granting this loan and then paying off the loan.The correct entries are:Step 1 - Receiving a Loan from the FedRelgade National BankFederal Reserve Bank of San FranciscoStep 2 - Repaying the Fed's loanRelgade National BankFederal Reserve Bank of San Francisco15-4. Itec Corporation purchases a 45-day negotiable CD with a $5 million denomination from Payson Guaranty Bank and Trust, bearing a 6.75 percent annual yield. How much in interest will the bank have to pay when this CD matures? What amount in total will the bank have to pay back to Itec at the end of 45 days?Interest Owed 45To Itec Corp. = $5,000,000 * 360 * 0.0675By Bank= $42,187.50193Total amountowed Itec = $5,000,000 + $42,187.50in 45 days in principle in interest= $5,042,187.5015-5. International Commerce Bank borrows $125 million overnight through a repurchase agreement (RP) collateralized by Treasury bills. The current RP rate is 4.5 percent. How much in interest cost will the bank have to pay?Interest cost= $15,624.50of RP = $125,000,000 x 0.045 x 136015-6. National Commerce Bank of New York expects new deposit inflows next month of $330 million and deposit withdrawals of $275 million. The bank's economics department has projected the new loan demand will reach $621 million and customers with approved credit lines will need $266 million in cash. The bank will sell $480 million in securities, but plans to add $155 million in new securities to its portfolio. What is the bank's projected funds gap?The estimated funds gap (with all figures in millions of dollars) is:Projectedfunds gap = $621 + $266 + [ $155 - $480 ] - [ $300 - $275 ]= $537 million15-7. First National borrowed $150 million in Federal funds from JP Morgan Chase Bank in New York City for 24 hours. After the loan was repaid JP Morgan-Chase loaned $100 million in federal funds to Texas Commerce Bank of Houston.(a) Illustrate these transactions using T-account entries.194(b) The interest income generated for JP Morgan-Chase from the above transactions was:1. Manufacturers' Loan: 0.0785 X $150 Million X 1/360 = $32,7082. Texas Commerce Loan: 0.0792 X $100 Million X 2/360 = $44,00015-8. BancOne of Ohio issues a 3-month (90-day) negotiable CD for $14 million to Travelers Insurance, bearing an annual 360-day yield of 8.47 percent. The value of the CD (including interest income) on its maturity date is:= Principal + (Principal * Days to Maturity / 360 * Annual Interest Rate)= $14 million + ($14 million * 90 / 360 * 0.0847) = $14.29645 millionThe amount of interest income Travelers will earn is:$14 million *90 / 360 * 0.0847 = $296,450.On the basis of a 365-day year Travelers' will earn365/360 * 0.0847 = 0.0859 or 8.59%.15-9. As a result of heavy loan demand experienced by banks within its holding company,195Interstate National Bank plans to raise $850 million in short-term funds this week, of which about $835 million will be used to meet these new loan requests. Current annual interest rates on alternative sources of funds are:Market Interest Rates Noninterest Cost RatesFederal Funds 8.73% 0.25%Negotiable CDs 8.69 0.25Eurodollars 9.11 0.35Commercial paper 8.65 0.50Fed. Discount Rate 7.25 0.25Calculate the effective cost rates on the above sources for Interstate and make a management decision on what sources to use.Effective Federal Funds Cost Rate =Million$835Million $850x0.0025Million$850x0.0873+=million835$million$2.125million $74.205+= 9.14%Effective CD Cost Rate =million$835million $850*0.0025million$850*0.0869+=million$835million$2.125million $73.865+= 9.10%Effective Eurodollar Cost Rate =million$835million $850*0.0035million$850*0.0911+=million$830million$2.975million77.435$+= 9.63%Effective Commercial Paper Cost Rate =million835$million $850*0.0050million$850*0.0865+196=million$835million$4.25million $73.525+= 9.31%Effective Cost of Borrowing from the Fed =million835$million $850*0.0025million$850*0.0725+=million835$million$2.125million$61.625+= 7.63%The cheapest source of all would be borrowing from the Federal Reserve bank. However, the bank has borrowed from the Fed in each of the past two weeks. Thus, it has probably come close to "wearing out its welcome" at the Reserve bank and, at least for the next week, should probably plan on borrowing from the next cheapest source - in this case, the Federal funds market.15-10. Hamilton Security Bank wants to raise $80 million in money market funds to cover a loan request from one of its largest corporate customers, who needs a 6-week loan. However, current forecasts call for a rise in money market interest rates over the next six weeks. Current money market rates are given below:Source Current RateFederal Funds 8.72%Discount Window at the Federal Reserve 7.00CDs (prime rated): One Month 8.45Three Months 8.49Six Months 8.58Eurodollar Deposits(Three Months) 8.58Commercial Paper: One Month 8.55Three Months 8.42What would you recommend to the bank's funds management department regarding how and where to raise the funds needed?Federal funds could be used to fund this loan, but not only do they happen to be the most expensive source in terms of interest cost right now, but also the Fed funds rate is very sensitive to market pressures and, therefore, will rise along with other market interest rates if the bank's forecast turns out to be correct. The Discount Window at the Federal Reserve looks very attractive, but the Fed prohibits borrowing to relend. Either 3-month CDs or 3-month commercial paper appear to represent good alternatives because the bank, presumably, can lock in the interest cost to fund this loan for the entire life of the loan. Assuming that the money market shares the expectations of the bank that interest rates will rise over the next six weeks, the bank will very likely have to pay a premium over the current rates on either the CDs or commercial paper. However, locking in these rates would still represent the better alternative.197Alternative Scenario:Given: Hamilton's economists are wrong and money market rates decline significantly over the next six weeks. How might your recommendations to the bank's funds management department change on how and where to raise the funds needed?Significantly declining interest rates would make shorter-term sources much more attractive to the bank. Federal funds, for example, although currently the most expensive source, may well be a good alternative, since the federal funds rate is very sensitive to interest rate changes. One-month CDs would also be a good alternative, as would one-month commercial paper. With the shorter maturities, the bank could readjust its costs downward as the interest rates continue to fall, maintaining the spread between the rate the bank is charging the borrower, which will be declining as rates fall, and the rate it is paying for its funds.Web Site Problems1. Which banks in the U.S. banking system seem to rely most heavily on deposits as a source of funding and which on nondeposit borrowings and liability management? To find out, select the name of a small local bank (or banks) in your area and look it up in the appropriate FDIC web site. Enter the bank’s name, city and state and determine its ratio of total deposits to total assets in the latest report available. Now compare this ratio to the same deposit to asset ratio for Bank of America and JP Morgan-Chase Bank. What did you find? Can you explain the reasons behind the different ratio values you observed?After examining the UBPR for the First National Bank of Edmond as well as Bank of America and JP Morgan-Chase (of New York) the following table can be formed.As can be seen, the First National Bank of Edmond has a much higher depositor base. Both of the other banks are very large banks and large banks tend to rely less on core deposits. However there are differences even between these large banks. JP Morgan-Chase is in New York City and has even less of a depositor bases that Bank of America. It must rely more heavily on liability management than Bank of America.198。
【商业银行管理】3.商业银行法及监督常识练习题及答案
金融机构风险管理机制知识测试一、填空题1. 银行业监督管理机构应当对银行业金融机构的业务活动及其风险状况进行___，建立银行业金融机构监督管理信息系统，分析、评价银行业金融机构的风险状况。
标准答案: 非现场监管2. 国务院银行业监督管理机构根据___的需要设立派出机构。
标准答案: 履行职责3. 银行业金融机构的___规则，由法律、行政法规规定，也可由国务院银行业监督管理机构依照法律、行政法规制定。
标准答案: 审慎经营4. 银行业金融机构业务范围内的业务品种，应当按照规定经国务院银行业监督管理机构审查批准或者___标准答案: 备案5. 国务院银行业监督管理机构对银行业金融机构的董事和高级管理人员实行___管理。
标准答案: 任职资格6. 国务院银行业监督管理机构对银行业金融机构的设立，应当自收到申请文件之日起___个月内，作出批准或者不批准的书面决定。
标准答案: 67. 银行业监督管理机构工作人员，应当依法保守___，并有责任为其监督管理的银行业金融机构及当事人保守秘密。
标准答案: 国家秘密8. 《银行业监督管理法》的立法目的是为了加强对银行业的监督管理，规范监督管理行为，防范和化解银行业风险，保护___和其他客户的合法权益，促进银行业健康发展。
标准答案: 存款人9. 银行业金融机构业务范围内需要审查批准或者备案的业务品种，由国务院银行业监督管理机构依照法律、行政法规作出规定并___标准答案: 公布10. 国务院银行业监督管理机构的派出机构在国务院银行业监督管理机构的___范围内，履行监督管理职责。
标准答案: 授权11. 国务院银行业监督管理机构对派出机构实行统一___。
标准答案: 领导和管理12. 国务院银行业监督管理机构对银行业自律组织的活动进行___标准答案: 指导和监督13. 国务院银行业监督管理机构对银行业金融机构的变更、终止，以及业务范围和增加业务范围内的业务品种, 应当自收到申请文件之日起___个月内，作出批准或者不批准的书面决定。
金融学课件6 第六章商业银行及经管管理
商业银行的负债业务
活期账户 储蓄账户
商业银行的负债业务
3.借款业务（主动负债），包括：
•（1）从中央银行借款：再贴现与再贷款 •再贴现，指经营票据贴现业务的商业银行将其买入的未到期票据向中央银行再次 申请贴现，也叫间接借款。 •再贷款，指商业银行以自身持有的证券、票据做抵押向中央银行取得的贷款，也 叫直接借款。 •（2）发行金融债券 •金融债券从发行目的看，可分为一般性债券和资本性债券。 •一般性债券，是商业银行为了解决其中长期资金来源而发行，以其自身资本做抵 押的担保债券，或以自身信用为保证发行的信用债券。 •资本性债券，也称次级债券，是商业银行为解决其资本金不足而发行，按照《巴 塞尔协议》规定可记入附属资本的长期次级债券。其偿还顺序落后于一般性债券， 但优先于股本。
混业经营分为两层含义 狭义上，银行业和证券业之间的交叉经营 广义上，银行、证券公司、保险公司等金融机构的业务互相渗透交叉
（一）全能型商业银行与混业经营模式 经营模式分为德国式全能银行和美国式全能银行 德国式全能银行模式：一个法人拥有多种金融业务牌照（①银 行业在金融体制中占据主导地位②全能银行能够从事任何一种 或多种金融业务③银行广泛持有企业股权） 美国式金融控股金融模式：多个法人股权集合形成母子公子的 组织架构，母公司通过股权投资可以控制银行子公司、证券子 公司、信托子公司、保险子公司，涉及几乎
教堂
贸易对象
凭条相当于有了交易的功能，相当于货币 因为凭条只是一个收据，同时在交易中，教堂只认凭条不认人，所以凭条后来发展成 相对规范的划款凭证，就是支票的形式，开始提供支付转账服务。
商业银行经营与管理名词解释
一、名词解释1. 商业银行：是一个以营利为目的，以多种金融负债筹集资金，多种金融资产为经营对象，具有信用创造功能的金融机构。
2. 银行控股公司制：指由一个集团成立股权公司，再由该公司控制或收购两家以上的银行。
二、名词解释3. 实收资本：指投资者按照企业章程或合同，协议的约定实际投入银行的资本。
4．一般准备：指商业银行根据发放的某项全部贷款余额一定的比例计提的，用于弥补尚未识别的可能性损失的准备。
5．信用风险：指交易对手未能履行约定契约中的义务而造成经济损失的风险，即受信人不能履行还本付息的责任而使授信人的预期收益和实际收益发生偏离的可能性。
6．市场风险：商业银行因为市场价格变化而导致表内外头寸损失的风险。
7．操作风险：指由于商业银行内部程序，人员和系统的不完备或失效，或由于外部事件造成损失的风险。
三、名词解释8、个人通知存款：指存款人存入款项时，不约定存期，在支取时需要提前通知金融机构，约定支取日和金额方能支取存款的一种储蓄方式。
9、单位协定存款：是客户按照与金融机构约定的存款额度开立的结算账户，账户中超过存款额度的部分，金融机构自动将其转入协定账户，并以协定的存款利率计算的一种企业存款。
10、回购协议：资金的融入方在将债券出质给资金融出方融入资金时，双方约定在将来的某一个时期由正回购方按照约定的利率计算的资金额向逆回购方返还资金，逆回购方返还原出质债券的融资行为。
四、名词解释11、现金资产：商业银行随时用来应付现金需要的资产，是商业银行资产业务中最富有流动的部分，包括现金和活期存款。
12、基础头寸：商业银行的库存现金与存放在中央银行的超额准备金之和。
13、超额准备金：商业银行在中央银行的准备金账户上超过了法定存款准备金的那部分存款。
五名词解释14．抵押贷款：是以特定的担保品作为保证的贷款，如果借款人不履行债务时，银行有权处理用作担保的担保品。
15．信贷集中：指如果贷款过度集中于某一行业，某一地区，某一客户或某一贷款类型的话，一旦借款人发生风险，银行会受到贷款集中的损失风险。
商业银行金融消费者权益保护工作管理办法
商业银行金融消费者权益保护工作管理办法第一章总则第一条为规范商业银行（以下简称本行）金融消费者权益保护工作，切实保障金融消费者合法权益，根据（中国人民银行令〔2020〕第5号）、《全省农村商业银行金融消费者权益保护工作指导意见（试行）》等相关法律、法规、规章及规范性文件，制定本办法。
第二条本行及分支机构适用本办法。
第三条本办法所称金融消费者，是指购买或使用本行的金融产品或接受本行金融服务的自然人。
第四条本办法所称金融消费争议，是指金融消费者与本行之间因购买、使用金融产品或接受金融服务产生的争议。
第五条金融消费者权益保护工作是本行的一项长期战略，是公司治理、企业文化建设和经营发展战略的重要组成部分。
本行应当保障金融消费权益保护部门的人员配备和经费安排。
金融消费权益保护岗位的薪酬激励机制不应低于同类岗位。
本行及分支机构应遵循客观公正、便民高效的原则，依法保护金融消费者的合法权益；本行及分支机构向金融消费者提供金融产品或金融服务，遵循自愿、平等、公平、公正的原则。
第六条本行及分支机构依法开展职责范围内的金融消费者权益保护工作。
鼓励、支持公民和社会组织依法对本行金融消费者权益保护工作进行监督。
在受理金融消费者信访投（申）诉时，要以事实为依据，以法律法规为准绳，使金融消费争议得到公正、合理、及时的处理。
第二章组织架构第七条本行及分支机构依法向金融消费者提供金融产品或者服务，应当遵循自愿、平等、公平、诚实信用的原则，切实承担金融消费者合法权益保护的主体责任，履行金融消费者权益保护的法定义务。
第八条本行成立金融消费者权益保护工作办公室（以下简称消保办），办公室设在业务发展部，负责牵头开展全行金融消费者权益保护工作，建立健全金融消费权益保护的各项制度，建立健全消保工作的全流程管控，执行董事会和高管层的各项政策、指示，监督、评估金融消费者权益保护工作，处置重大金融消费争议，并定期向董事会和高管层报告。
第九条本行董事会办公室、委员会办公室、监事会办公室、业务发展、信贷管理、风险合规、资产保全、党群工作、人力资源、办公室、财务会计、科技、审计、安全保卫、纪检监察部等相关部门为金融消费者权益保护具体实施部门。
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商业银行管理名词解释（4个*5分）计算题（2题，20分）案例分析题（1题，20分）一、单选题（每题2分，20分）1、一旦银行破产、倒闭时，对银行资产的要求权排在最后的是（B ）A、优先股股东B、普通股股东C、债权人D、存款人2、商业银行的主要负债和经常性的资金来源是（ A ）A、活期存款B、定期存款C、存款D、储蓄存款3、商业银行灵活调度头寸的最主要的渠道或方式是（B ）A、贷款B、同业拆借C、存款D、证券回购4、银行对已承诺贷给顾客而顾客又没有使用的那部分资金收取的费用称为（C ）A、贷款利率B、补偿余额C、承诺费D、隐含价格5、银行进行外汇、股票买卖遭受损失的可能性属于（ A ）A、投机风险B、操作风险C、控制风险D、结构风险6、阿尔特曼的Z评分模型中设定的临界值是（B ）A、2.675B、1.81C、2.99D、2.5477、下列关于商业银行表外业务的说法中，错误的有（D ）A、经营的是“信誉”而非资金B、提供资金和提供服务相分离C、取得手续费收入D、取得利差收入8、《巴塞尔协议》规定资本与风险资产的比率不得低于（ B ）A、6%B、8%C、9%D、10%9、银行以合法方式筹集的资金自主发放的贷款是（B ）A、委托贷款B、自营贷款C、特定贷款D、自主贷款10、银行持股公司制最为流行的国家是（D ）A.英国B.日本C.德国D.美国11、下列关于银行承兑汇票的说法中，正确的有（ C ）A、以银行为承兑人的不可流通转让的远期汇票B、主要使用于国际贸易中，国内贸易一般不使用C、汇票一经承兑，银行即负有不可撤消的第一性的到期付款责任D、分为可撤销银行承兑汇票和不可撤12、为实现“三性”统一的目标而采取的经营管理方法是（ C ）A、资产管理B、负债管理C、资产负债综合管理D、表外业务13、现代商业银行的发展方向（A ）A、金融百货公司B、贷款为主C、控制大部分股权的并购D、控制少部分股权的并购14、银行的证券投资组合中（B ）基本不存在信用风险，安全性高，可在二级市场转让A、公司债券B、政府债券C、公司股票D、共同基金15、资本盈余是指发行普通股时发行的实际价格高于（B ）的部分A、发行的预计价格B、票面价值C、实际价值D、每股净资产16、影响存款水平的微观因素主要是银行内的因素，不包括（A ）A、金融当局的货币政策B、服务收费C、银行网点设置D、营业设施17、在我国银行的贷款5级分类办法中，已肯定要发生一定损失，但由于贷款人重组、兼并、合并、抵押物处理诉讼未决等待定因素，贷款损失数目还不能确定的一类贷款称为（ B ）。
A、关注贷款B、可疑贷款C、次级贷款D、损失贷款18、为了使资金分配战略更为准确，许多商业银行使用复杂的数学模型，其中运用最为广泛的是（B ）A、资金总库法B、线性规划法C、资金分配法D、缺口管理方法19、世界上第一家股份制银行是（A ）A、英格兰银行B、曼彻斯特银行C、汇丰银行D、利物浦银行20、2001年11月29日，全国第一家农村股份制商业银行（A ）农村商业银行正式成立。
A．张家港市B．上海市C．宁波鄞州D．苏州市21、现金资产管理的首要目标是（ C ）A、现金来源合理B、现金运用合理C、将现金资产控制在适度的规模上D、现金盈利22、商业银行抗衡非银行金融机构推出的货币市场基金的结果是出现了（A ）A、货币市场存款账户B、协定账户C、信用证D、股金汇票账23、与传统结算方式相比，保理业务的优势主要在于(C )功能。
A．资信调查B．转账结算C．贸易融资D．风险担保25、当利率敏感性资产大于利率敏感性负债时银行资金缺口为（A ）A、正缺口B、负缺口C、零缺口D、无法确定26、当银行资金缺口为正时，市场利率上升银行净利息收入（A ）A、增加B、减少C、为零D、无法确定27、当银行资金缺口为负时，市场利率下降银行净利息收入（A ）A、增加B、减少C、为零D、无法确定28、当久期缺口为正值时，市场利率上升银行的市场价值最终将（B ）A、增加B、减少C、为零D、无法确定29、当久期缺口为负值时，市场利率下降银行净利息收入（B ）A、增加B、减少C、为零D、无法确定30、福费廷是指银行对国际贸易延期付款方式中，出口商持有的远期承兑汇票或本票进行(A )。
A．无追索权的贴现(即买断) B．有追索权的贴现(即非买断) C．中长期融资D．远期票据承兑二、多选题（每题2分，20分）1、下列那些属于商业银行的资产项目（ABCE ）A、现金项目B、二级准备C 、证券投资D、存款E、贷款2、商业银行的债务融资渠道有（ABCD ）A、同业拆借B、回购协议C、向中央银行再贴现D、发行长期资本债券E、发行股票3、现金项目包括（ABCE ）A、银行库存现金B、在途托收现金C 、代理行存款D、交易帐户证券E、在央行的存款4、股东权益可以分为（ABCDE ）A、普通股B、优先股C、未分配利润D、资本公积金E、盈余公积金5、银行收入由以下部分构成（ABC ）A、利息收入B、手续费收入C、其它收入D、证券投资收入E信托收入6、非付现费用一般包括（ABC D ）A、预提费用B、计提折旧C、提取贷款损失准备D、递延税款贷项发生额E、提取法定公积金7、商业银行资产管理理论包括（ABE ）A、商业贷款理论B、资产转换理论C、资产负债综合管理理论D、缺口管理理论E、预期收入理论8、按中国人民银行规定，单位活期存款账户按其资金来源的不同性质和账户的不同用途，划分为(ABCD )。
A. 基本存款账户B．一般存款账户C. 临时存款账户D．专用存款账户E. 通知存款账户9、现金来源主要途径有（ABC ）A、经营中所得现金B、资产减少所得现金C、增加负债，增发股本所得现金D、债务减少E、支付现金股利10、商业银行的资本构成（ABCDE ）A、普通股B优先股C损失准备金D留存盈余E资本性票据和债券11、《巴塞尔协议》中规定附属资本由以下资本组成（A D E ）A、非公开储备B、公开储备C、永久性的股东权益D、普通准备金E、债务性质的资本工具12、主要贸易融资工具包括(ABCDE )。
A．信用证B．押汇C．保理D．福费庭E. 票据贴现13、商业银行短期借款的途径有（ABCDE ）A、中央银行B、同业拆借C、转贴现D、再贴现E、回购协议14、贷款五级分类法”中，称为“不良贷款”的有(ACD）。
A．损失B．关注C．次级D．可疑E. 正常15、金融期货包括（BCE）A、黄金期货B、股指期货C、利率期货D、原油期货E、外汇期货16、2004年巴塞尔新资本协议计算风险资产时风险有（ABC ）A、信用风险B、操作风险C、市场风险D、流动性风险E、法律风险17、根据还款保证的不同担保贷款具体可分为（ABCD ）A、抵押贷款B、质押贷款C、票据贴现D、保证贷款E、短期贷款18、无风险的表外业务（ABCE ）A结算业务B代理业务C信托与租赁业务D、贸易融通业务E咨询业务19、有风险的表外业务（CDE）A、结算业务B、代理业务C、衍生产品业务D、贸易融通业务E、金融保证业务20、金融保证业务包括（ABCE ）A、备用信用证B、贷款承诺C、票据发行便利D、商业信用证E、贷款销售与资产证券化1、分支银行制又称总分行制。
实行这一制度的商业银行可以在总行以外，普遍设立分支机构，分支银行的各项业务统一遵照总行的指示办理。
分支行制按管理方式不同又可进一步划分为总行制和总管理处制。
2、单一银行制：是指不设立分行，全部业务由各个相对独立的商业银行独自进行的一种银行组织形式，这一体制主要集中在美国。
3、银行控股公司制：集团制银行又称为持股公司制银行，是指由少数大企业或大财团设立控股公司，再由控股公司控制或收购若干家商业银行。
银行控股公司分为两种类型。
一是非银行性控股公司，二是银行性控股公司。
4、CAMELS（原则）美国政府对银行业的谨慎监管原则。
Ｃ（Capital）代表资本；Ａ（Asset）代表资产；Ｍ（Management）代表管理；Ｅ（Earning）代表收益；Ｌ（Liquidity）代表清偿能力。
S (Sensitivity to Market Risk)代表银行对市场风险的敏感程度。
5、CBRC中国银行业监督管理委员会简称银监会，是2003年4月28日正式挂牌成立的。
银监会根据授权，统一监督管理银行、金融资产管理公司、信托投资公司以及其它存款类金融机构，维护银行业的合法、稳健运行。
6、二级准备银行在第一准备金之外还会保有一部分较高流动性的资产，能随时变现，以应付临时性需要，这些资产通常被称为二级准备。
二级准备的收益性、流动性方面介于贷款资产和现金资产之间，商业银行持有二级准备的主要目的是在必要时出售这部分资产而获取流动性，并非由此取得利润。
7、活期存款：是指客户不需预先通知，可随时提取或支付的存款。
开立这种存款账户是为了通过银行进行各种支付结算，存户可以随时开出支票对第三者进行支付而不用事先通知银行，因此，活期存款又被称为支票存款。
活期存款传统上只能由商业银行经营，是商业银行创造存款货币的基础，活期存款一直是商业银行的主要资金来源。
8、可转让支付命令账户：该账户实际上就是支付利息的活期存款账户，或可以签发支票的储蓄存款账户，客户对该账户签发"可转让支付命令书"可以起到类似支票的作用。
一般只有个人和非盈利机构才能持有该存款。
9、损失准备金是指商业银行为了应付意外事件的发生对商业银行带来的损失而建立的基金。
损失准备金主要有两类，即贷款损失准备金和证券损失准备金，它们是从商业银行的税前利润中提取出来的，其便具有降低银行应税利润从而降低所得税的功效。
不过，其提取比例往往受到金融管理当局的严格控制10、息差：息差衡量银行在存款中介职能中的效益，也反映银行竞争的激烈程度。
激烈的竞争会使息差减小，迫使银行拓展非利息收入业务来增加营业收入。
11、大额可转让定期存单（CDs）是一种固定期限、固定利率的、可在市场上转让的银行存单，它是西方国家商业银行执行负债管理政策的主要金融中介工具。
可转让定期存单面额较大，10万至100万美元不等，利率一般高于同期储蓄存款，且可随时在二级市场出售转让，因此对客户颇具吸引力。
12、基础头寸是指商业银行的库存现金与在中央银行的超额准备金之和。
在基础头寸中，库存现金和超额准备金是可以相互转化的，商业银行从其在中央银行的存款准备金中提取现金，就增加库存现金，同时减少超额准备金；相反，商业银行将库存现金存入中央银行准备金账户，就会减少库存现金而增加超额准备金。
13、银行保函银行应申请人的要求，向受益人作出的书面付款保证承诺，银行将凭受益人提交的与保函条款相符的书面索赔履行担保支付或赔偿责任。