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Liabilities that are required to be paid within a year are classified as current liab

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更多“Liabilities that are required …”相关的问题
第1题
Decreases to liabilities accounts normally are recorded using debits.()
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第2题
An interest rate increase()
An interest rate increase()

A、benefits the FI by increasing the market value of the FI's liabilities

B、harms the FI by increasing the market value of the FI's liabilities

C、harms the FI by decreasing the market value of the FI's liabilities

D、benefits the FI by decreasing the market value of the FI's liabilities

E、benefits the FI by decreasing the market value of the FI's assets

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第3题
Which of the following is not a major advantage of a corporation? ()

A.separate legal existence

B.continuous life

C.limited liabilities for stockholders

D.double taxation

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第4题
In February 2019, Wanke declared cash dividends of ¥12 million to be paid in April of

A.Decreased assets and liabilities

B.Decreased assets and shareholders' equity.

C.Increased liabilities and decreased shareholders' equity.

D.None of the above is correct.

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第5题
Stockholders' equity ()

A、is usually equal to cash on hand

B、includes paid-in capital and liabilities

C、includes retained earnings and paid-in capital

D、is shown on the income statement

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第6题
Managers can achieve the results of duration matching by using these to hedge interest
rate risk.()

A、Rate sensitive assets

B、Rate sensitive liabilities

C、Coupon bonds

D、Consol bonds

E、Derivatives

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第7题
When repricing all interest sensitive assets and all interest sensitive liabilities i
n a balance sheet, the cumulative gap will be()

A、zero

B、one

C、greater than one

D、a negative value

E、infinity

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第8题
The repricing model ignores information regarding the distribution of assets and liab
ilities within maturity buckets. This limitation of the model refers to()

A、market value effect.

B、overaggregation.

C、runoffs and pre-payments.

D、OBS activities.

E、the spread effect.

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第9题
An FI's net interest income reflects()
An FI's net interest income reflects()

A、its asset-liability structure.

B、rates of interest when the assets and liabilities were put on the books.

C、the riskiness of its loans and investments.

D、the cost of its deposit and non-deposit sources of funds.

E、All of the above.

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第10题
During 2018 Bill Inc. incurred operating expenses of $300,000, of which $200,000 was p
aid in cash; the balance will be paid in January 2019. Transaction analysis of operating expenses for 2018 should reflect only the following: ().

A、Decrease owner’s equity $200,000; decrease assets, $200,000

B、Decrease assets, $300.000 decrease owner’s equity, $300,000

C、Decrease owner’s equity, $300,000; decrease assets, $200,000; increase liabilities, $100,000.

D、Decrease assets, $300,000; increase liabilities, $100,000; decrease owner’s equity, $200,000.

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