下列选项中,不属于商业银行绩效评价风险性指标的是( )。
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1 .Which of the following is LEAST suitable as security for a fixed charge?
A Plant and machinery B Undeveloped land C Stock-in-trade
2 .Frank, a shareholder of YYY Ltd, wishes to inspect the company’s records to ascertainwhether the company has any major borrowings secured against its assets.Which of the following is correct?
A Frank has no entitlement to inspect the company records B Frank may obtain details of total secured borrowings by way of charges, but not thespecify details of individual charges C Frank may obtain details of all charges over the assets of the company, but thecompany may ask for a fee for this ser...
3 .When does a floating charge attach to the assets of a debtor company, if at all?
A Never B When created C On registration D In the event of default
4 .RRR Bank plc holds a charge over the assets of VVV Ltd as security for its overdraft. Theagreement between the parties specifies that interest is fixed at 10% for the duration of thetwo-year agreement and that amounts receivable from VVV Ltd’s major customers will beapplied to reduce the overdraft.What type of charge is this?
A A fixed charge as VVV Ltd must pay a fixed rate of interest B A fixed charge over the book debts of VVV Ltd C A floating charge over the book debts of VVV Ltd D A floating charge over all the current assets of VVV Ltd
5 .Which of the following describes a debenture?
A Any form of secured debt B A written acknowledgement of a debt C All fixed and floating charges
7 .下列选项中,不属于成本总额内容的是( )。
A 营业成本 B 营业税金及附加 C 应收账款 D 资产减值损失
8 .杜邦分析体系的核心是( )。
A 总资产净利率 B 销售净利率 C 净资产收益率 D 权益乘数
9 .下列公式中,不正确的是( )。
A 净资产收益率=总资产净利率×权益乘数 B 总资产净利率=销售净利率×总资产周转率 C 销售净利率=净利润/营业成本 D 权益乘数=资产/所有者权益
10 .企业最高管理层指导和控制企业的一切行动的最高行动纲领是指( )。
A 公司战略 B 经营战略 C 职能战略 D 运作战略
