名词解释题金融工具(Financial Instruments)

名词解释题
金融工具(Financial Instruments)

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5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instruments and they understand that on initial recognition any financial asset or liability can bedesignated as one to be measured at fair value through profit or loss (the fair value option). However, there are certainissues that they wish to have explained and these are set out below.Required:(a) Outline in a report to the directors of Ambush the following information:(i) how financial assets and liabilities are measured and classified, briefly setting out the accountingmethod used for each category. (Hedging relationships can be ignored.) (10 marks)

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听力原文:The primary objective of financial reporting is to provide information useful for making investment and lending decisions.(6)A.The financial reporting is to provide information for the investors and lenders only.B.The main aim of financial reporting is to offer information useful for decision-making.C.Investment and lending decisions can be made from the financial reporting.D.Investment and lending decisions can not be made from the financial reporting.

听力原文:M: There are several reasons why careful analysis of financial statements is necessary. What are they?W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.Q: What are they talking about?(17)A.The methods of financial statements.B.The necessity of careful analysis of financial statementsC.The relationship among financial statements.D.The purpose of financial statements.

听力原文: It's no secret that throughout history common stock has outperformed most financial instruments. If an investor plans to have an investment for a long period of time, then their portfolio should be comprised mostly of stocks ; however, investors who don't have this kind of time should diversify their portfolios. For this reason, the concept of "asset allocation" was developed. Asset allocation is an investment portfolio technique that aims to balance risk and create diversification by dividing assets among major categories. The underlying principle of asset allocation is that the older a person gets, the less risk he or she should face. After you retire you may have to depend on your savings as your only source of income.28. Throughout history, what kind of stock has outperformed most financial instruments?29.What is the purpose of asset allocation?30.What is the principle underlying the concept of asset allocation?(28)A.preferred stockB.common stockC.concept stockD.cynical stock

The reasons for the popularity of Treasury bills are the following except that ______.A.they are the only money market instruments affordable to individual investorsB.they are highly liquidC.they are risk-freeD.they give higher return than other money market instruments

听力原文:The financial reporting is used to provide information useful for making investment and lending decision.(2)A.The objective of financial reporting is to provide information useful for making investment and lending decisions.B.The financial reporting is useless.C.The financial reporting can't help people to decide whether they invest on something or not.D.The financial reporting has no objectives.

单句理解听力原文:Interest rate risk refers to the exposure of a bank's financial condition to adverse movements in interest rates.(1)A.Bank's financial condition is the cause of interest rate risk.B.Bank's financial condition has impact on interest rate risk.C.Interest rate risk occurs when interest rate moves against the bank's financial condition.D.Interest rate risk occurs when interest rate favours the bank's financial condition.

The two most common specialized fields of accounting in practice are(). A.managerial accounting and financial accountingB.managerial accounting and environmental accountingC.forensic accounting and financial accountingD.financial accounting and tax accounting systems

Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.()

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Financial institutions deal with financial assets,assets that promise future payments from financial contracts, such as securities and loans.These institutions also deliver services, relying on their reputations to attract customers for relationships ofte

资料:(四)Of all the lessons taught by the financial crisis, the most personal has been that we Americans should not be proud of our financial skills. We take out home loans we can't afford. We run up sky-high credit-card debts. We don't save nearly enough for retirement.In response, supporters of financial-literacy education are raising their voices. School districts in many states are adding money-management courses to their curriculum. The government is encouraging students to compete in the National Financial Capability Challenge. However, there is little evidence that traditional efforts to boost financial know-how help students make better decisions outside the classroom. Even as the financial-literacy movement has gained steam over the past decade, scores have been falling on tests that measure how well students perform in marking financial decisions.Given the situation, a growing number of researchers and educators agree that a more radical approach is needed. They advocate starting financial education a lot earlier than high school, putting real money and spending decisions into kids′ hands, and encouraging students to talk openly about the emotions and social influences about spending.Yet even the skeptics are slow to write off financial education completely. "We need to rigorously study the financial decisions of alumni like Ariel and Alex and compare with those too speculative to recommend one education approach over another." says Mike Sheden, a professor at Washington University in St. Louis who is conducting a seven-year study on Whether giving children real bank accounts would result in long-term smart financial decisions. Yes, good, solid research like this takes a lot of time and resources, but it is in our own best interest to pursue it.What is the passage mainly about?( )A.Approach to financial educationB.Americans' financial skillsC.Reform on financial educationD.Lessons of financial crisis

汽轮机监视仪表(Turbine Supervisory Instruments,简称TSI)

金融工具(Financial Instruments)

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问答题Practice 6  The financial crisis presents an opportunity for China to seize the leadership baton for globalization and become its centre for goods, services and capital, while catalyzing a new China boom that could last a decade or longer. That boom could turn China into the world’s largest economy—and a developed country—within two decades.  The global economy has run like a motorcycle, with American consumption as one wheel and China’s savings as the other, with everyone else piled up on top. The sustainability of this world depended on foreigners believing in the Wall Street debt instruments that paid for America’s imports while keeping inflation at bay. Inflation came three years ago with surging oil prices. The tightening that accompanied it burst the US property bubble in 2006. It took another year for the subprime market, and still another for financial derivatives, to blow up. The resulting crisis has destroyed Wall Street’s credibility. The motorcycle economy has fallen over.  The global financial crisis is casting a shadow over globalization. Developed economies may resort to protectionism to keep jobs at home, leading to a vicious cycle of recession and more protectionism. China is in a position to carry the baton for globalization.

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