A commercial bank shall establish and improve its system of internal control according to law.A．RightB．WrongC．Doesn't say
A commercial bank shall establish and improve its system of internal control according to law.
A．Right
B．Wrong
C．Doesn't say
相关考题：
The banks will be punished by the Reserve Bank if they refuse to cooperate.A．RightB．WrongC．Doesn't say
The recovery of funds of a commercial bank is ideally managed on a parallel with its expenditure.A．RightB．WrongC．Doesn't say
A commercial bank should try its best to increase the profits of its creditor and ownership sources.A．RightB．WrongC．Doesn't say
Relatively efficient market can usually provide information on the credit worthiness of a commercial bank.A．RightB．WrongC．Doesn't say
听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A．Accounting basis.B．Cash basis accounting.C．Accounting control.D．The chart of accounts of a bank.
CDs may be exchanged for money before its maturity date either in money markets or at commercial banks.A．RightB．WrongC．Doesn't say
Nowadays a private business usually obtains its working capital through a commercial bank.A．RightB．WrongC．Doesn't say
In the UK commercial banks often raise funds by issuing bonds and stocks.A．RightB．WrongC．Doesn't say
If employees of a bank gamble in foreign exchange dealings with the bank's money, the bank will suffer heavy losses of foreign currencies.A．RightB．WrongC．Doesn't say
What will happen if there is one commercial bank and no thrifts in a small town?A．The residents will deposit their money with the bank.B．The local bank will provide business loans to the commercial bank.C．Some large banks will transport money by check to the bank.D．People in the area will not deposit money with the bank.
听力原文： We will live in a society when cash no longer exists. Instead, "cash" would be electronic, as in bank-card systems. Notes and coins would be abandoned. Its benefits would be profound and fundamental. Theft of cash would become impossible. Bank robberies and cash-register robberies would cease to occur. Urban streets would become safe. Retail shops in once dangerous areas could operate in safety. Neighborhoods would improve.National electronic-money system would operate as a debit-card system. Each individual's money would be held in his money-system account. A transaction would affect an instant transfer of money from his account to that of another account holder. Only cash would be supplanted by electronic money. Credit card and automatic-teller-machine system would not necessarily change, although you could no longer obtain cash at ATMs.27. In future, what kind of form. will the money be?28.According to the passage, why would the neighborhoods improve?29.What make(s) it possible to divorce money from evil?30.According to the passage, which of the following statements is false?(27)A．cashB．notes and coinsC．recorded electronic funds-transfer systemD．paper gold
The remitting bank in the procedure of a collection may not be the collecting bank.A．RightB．WrongC．Doesn't say
The collecting bank only acts upon the instructions given in the collection order of the presenting bank.A．RightB．WrongC．Doesn't say
The correspondent bank can only make money for its services to other banks from deposit balances maintained by bank customers.A．RightB．WrongC．Doesn't say
A correspondent bank may supply the following services to other commercial banks:A.keeping accounts,B.assisting in the sale or purchase of assets,C.providing information about capital marketsA．RightB．WrongC．Doesn't say
The Managers shall establish an accounting system which meets the requirements of ______ and provide regular accounting services，supply regular reports and records．A.the OwnersB.ShippersC.CharterersD.Carriers
System and application access control is to prevent（ ）access to systems and applications.Access to information and application system functions shall be restricted in accordance with the access control policy.A.physicalB.specialC.authorizedD.unauthorized
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. The results of managerial decisions must be reported back to managements so that （ ）can be evaluated?A.The means of communicationB.The level of performance in all divisions of the companyC.The effectiveness of company policiesD.The financial reports
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. Which one of the following is not the role of internal control？A.Preventing fraud.B.Providing help for making decisions.C.Improving the sense of responsibility of employees.D.Protecting assets.
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. Which of the following is an example of internal accounting controls?（ ）.A.person is required to keep the custody of asset as well as accounting records.B.person is required to order merchandise and supplies and to receive them as well.C.person is required to handle cash and another one to maintain accounting records.D.traveling salesperson is required to present reports showing the number of calls made on customers.
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. （ ）are not the means of communication included in the system of internal controls.A.Financial forecastsB.According rulesC.Manuals of accounting policies and proceduresD.Organization charts
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. An airline pilot having regular medical examinations is an example of（ ）. A.internal accounting controlsB.internal financial controlsC.administrative controlsD.external controls
You need to design a certificate management process for internal users. What should you do？（）A、Establish a Web enrollment service for internal users to request access to resourcesB、Grant Enrollment Agent rights to usersC、Establish enrollment stations and store user certificates in a smart cardD、Create Connection Manager scripts to identify the client computer operating system， and configure Web proxy settings to specify the appropriate Web enrollment service
问答题Practice 4 The other kind of bank—the Bank of the United States was simultaneously a commercial bank and a quasi-public central bank. The First Bank of the United States, chartered by the Congress in 1791, owed its existence to Alexander Hamilton who, shortly after becoming Secretary of the Treasury, showed remarkable insight into the financial problems of the young country and the economic implications of banking. The First Bank of the United States operated much like a private bank. But unlike a regular commercial bank, it had the federal government as a partner and number one customer. The Bank served as the fiscal agent for the government, holding government tax receipts, paying government bills, performing various financial housekeeping tasks. In return, the government kept its cash as deposits with the First Bank of the United States, giving it a huge financial base. The First Bank’s federal charter, moreover, allowed it to operate branches in all states, giving it a big competitive edge over regular state-chartered banks, which could operate only in the states that chartered them. Gradually the First Bank of the United States evolved into a sort of banker’s bank, gaining the power to police lesser commercial banks.