情景分析要满足（ ）。
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1 .If a corporation's tentative minimum tax exceeds the regular tax, the excess amount is:
A Payable in addition to the regular tax. B Carried back to the third preceding taxable year. C Subtracted from the regular tax. D Carried back to the first preceding taxable year.
2 .商业银行可以通过不同的策略来达到营销目的，其中单一策略的特点有（ ）。
A 目标大 B 针对性强，适宜少数尖端客户 C 营销渠道狭窄，营销成本高 D 增加大额交易的客户 E 瞄准特定细分市场，针对特定地理区域
3 .巴塞尔协议根据操作风险损失事件类型，将操作风险分为（ ）。
A 内部欺诈事件 B 外部欺诈事件 C 就业制度和工作场所安全事件 D 客户 E 实物资产的损坏
4 .The accumulated earnings tax can be imposed:
A Only on parent-subsidiary affiliated groups. B On regular corporations not classified as personal holding companies. C On companies that make distributions in excess of accumulated earnings. D On both partnerships and corporations.
5 .下列属于个人贷款营销渠道的有（ ）。
A 自动柜员机 B 电话银行 C 网上银行 D 自助银行 E 手机银行
7 .Kane Corp. is a calendar year domestic personal holding company. Which deduction(s) must Kane make from Year 1 taxable income to determine undistributed personal holding company income prior to the dividend-paid deduction?I. Federal income taxesII. Net long-term capital gain less related federal income taxes
A I only. B Neither I nor II. C Both I and II. D II only.
8 .市场风险包括（ ）。
A 利率风险 B 汇率风险 C 股票风险 D 商品风险 E 战略风险
9 .Webster, a C corporation, has USD70,000 in accumulated and no current earnings and profits. Webster distributed USD20,000 cash and property with an adjusted basis and fair market value of USD60,000 to its shareholders. What amount should the shareholders report as dividend income?
A USD 80,000 B USD 20,000 C USD 60,000 D USD 70,000
10 .声誉风险管理的主要做法有（ ）。
A 强化声誉风险管理培训 B 兑现承诺 C 及时处理投诉和批评 D 增强对客户/公众的透明度 E 将商业银行的企业社会责任和经营目标相结合
