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交通银行笔试试题

1.按复利计算,年利率为5%的100 元贷款,经过两年后产生的利息是:
A 5 元 B 10 元 C 10.25 元 D 20 元
(答案:C )
2. 我国人民币的主币是:
A 元 B 角 C 分 D 厘
(答案:A )
3. 香港联系汇率制度是将香港本地货币与哪种货币挂钩?
A 英镑 B 日元 C 美元 D 欧元
(答案:C )
4. 以下关于汇率的说法中错误的是:
A 汇率是两种货币之间的相对价格
B 汇率的直接标价法可以表示为1 单位外币等于多少本币
C 我国的汇率报价一般采用直接标价法
D 我国的汇率报价一般采用间接标价法
(答案:D )
5.我国的三家政策性银行是:
A 中国人民银行 国家开发银行 中国农业发展银行
B 中国进出口银行 国家开发银行 中国农业发展银行
C 国家开发银行 中国农业银行 中国进出口银行
D 中国农业发展银行 国家开发银行 中国邮政储蓄银行
(答案:B )
6. 下列哪一项不属于商业银行的“三性”原则?
A 安全性 B 流动性 C 盈利性 D 政策性
(答案:D )
7. 以下不属于金融衍生品的是:
A 股票 B 远期 C 期货 D 期权
(答案:A )
8. 下列哪家机构不属于我国成立的金融资产管理公司?
A 东方 B 信达 C 华融 D 光大
(答案:D )
9. 我国于2003 年初组建的银行业监管机构是:
A 中国人民银行 B 中国银监会 C 中国证监会 D 中国保监会
(答案:B )
10. 在国际银行监管史上有重要意义的1988 年《巴塞尔协议》规定,银行的总资本充足率
不能低于:A 4% B 6% C 8% D 10%
(答案:C )
11. 目前世界上最大的证券交易所是:
A 纽约股票交易所 B 伦敦股票交易所 C 东京股票交易所 D 香港股票交易所
(答案:A )
12. 股票市场上常常会被提到的“IPO”的意思是:
A 首次公开发行,即公司第一次公募股票
B 公司第一次私募股票
C 已有股票的公司再次公募股票
D 已有股票的公司再次私募股票
(答案:A )
13. H 股是指:
A 在我国国内发行、供国内投资者用人民币购买的普通股票
B 在我国国内发行、以外币买卖的特种普通股票
C 我国境内注册的公司在香港发行并在香港联合交易所上市的普通股票
D 我国境内注册的公司在新加坡发行并在新加坡股票交易所上市的普通股票
(答案:C )
14. 下列属于香港股票市场价格指数的是:
A 道琼斯工业指数 B 标准普尔股价指数 C 日经指数 D 恒生指数
(答案:D )
15. 下列哪一项不属于债券的基本特点?
A 偿还性 B 风险性 C 收益性 D 流动性
(答案:B )
16. 下列关于债券的说法中错误的是:
A 债券代表所有权关系
B 债券代表债权债务关系
C 债券持有者是债权人
D 债券发行人到期须偿还本金和利息
(答案:A )
17. 按照发行人不同,债券可分为:
A 政府债券、金融债券
B 政府债券、公司债券
C 金融债券、公司债券
D 政府债券、金融债券、公司债券
(答案:D )
18. 下列哪种债券利率一般会成为整个金融市场利率体系的基准利率?
A 企业债券 B 公司债券 C 金融债券 D 国债
(答案:D )
19. 下列关于国债的说法中错误的是:
A 国债是中央政府发行的债券
B 国债是风险最低的债券
C 国债利率一般高于相同期限的其他债券
D 国债可以作为中央银行公开市场操作工具
(答案:C )
20. 以标准普尔公司的债券信用评级为例,下列哪个评级的信用等级最高?
A:A
B:AA
C:BB
D:CC
(答案:B )
21. 下列关于封闭式基金的说法中错误的是:
A 封闭式基金的规模和存续期是既定的
B 投资者在基金存续期内不能向基金公司赎回资金
C 投资者可以在二级市场上转让基金单位
D 基金转让价格一定等于基金单位净值
(答案:D )
22. 下列哪一项不属于开放式基金的特点?
A 没有固定规模
B 无固定存续期限
C 投资者可随时赎回
D 全部资金用于长期投资
(答案:D )
23. 以下列哪一项为标的物的期货属于金融期货:
A 玉米 B 股票 C 铜 D 石油
(答案:B )
24. 我国证券市场的主要监管机构是:
A 中国银监会 B 中国证监会 C 中国保监会 D 中国财政部
(答案:B )
25. 可以喻为社会经济“急救箱”,能对整个社会起保障作用的金融体系是:
A 银行体系 B 证券市场 C 保险体系 D 金融衍生品市场
(答案:C )
26. 根据保险标的的不同,保险可以划分为:
A 财产保险和人身保险
B 原保险和再保险
C 个人保险和团体保险
D 自愿保险和强制保险
(答案:A )
27. 以各种财产物资和有关利益为保险标的的一种保险是:
A 商业保险 B 社会保险 C 财产保险 D 人身保险
(答案:C )
28. 下列哪一项不属于财产保险:
A 团体火灾保险 B 机动车辆保险 C 建筑工程保险 D 健康保险
(答案:D )
29. 以人的寿命和身体为保险标的的一种保险是:
A 商业保险 B 社会保险 C 财产保险 D 人身保险
(答案:D )
30. 当劳动者达到国家规定的退休年龄后,为解决他们的基本生活而建立的社会
保险制度: A 健康保险 B 人寿保险 C 人身意外伤害保险 D 养老保险
(答案:D )
31. 社会保险不包括下列哪一项:
A 养老保险 B 失业保险 C 医疗保险 D 人寿保险
(答案:D )
32. 保险公司的资金不能投资于:
A 银行存款 B 买卖政府债券 C 投资基金 D 设立证券经营机构
(答案:D )
33. 目前,我国保险行业专门的监管机构是:
A 中国人民银行 B 中国银监会 C 中国证监会 D 中国保监会
(答案:D )
34. 理财应具备几项基本原则,以下中不正确的是:
A 高收益低风险
B 量入为出,量力而行
C 做足功课,不盲目投资
D 控制欲望,不可贪婪
(答案:A )
35. 房贷“三一定律”指的是,每月的房贷金额不超过家庭当月总收入的:
A 三倍 B 三分之一 C 一倍 D 二分之一
(答案:B )
36. 在下列人的生命周期中,证券投资应最少的是:
A 单身期 B 家庭成长期 C 家庭成熟期 D 退休期
(答案:D )
37. 下列投资渠道中,安全性最高的是:
A 储蓄存款 B 股票投资 C 投资基金 D 期货投资
(答案:A )
38. 在下列投资品种中,风险最高的是:
A 国债 B 企业债 C 股票 D 期货
(答案:D )
39. 下列投资渠道中,流动性最强的是:
A 活期储蓄 B 证券投资 C 集合理财产品 D 不动产投资
(答案:A )
40. 一般而言,蓝筹股是指:
A 成交量大、买卖活跃、价格波动幅度较大但一般不会暴涨暴跌的股票
B 有长期稳定盈余记录、定期分红派息、信誉良好或者发展潜力巨大、未来成长性好的
公司股票
C 价格频繁变动且变动幅度大的股票
D 公司销售额和利润增长迅速,快于整个经济发展速度的股票
(答案:B )
41. 主要投资于短期债券、债券回购和银行同业存款等风险低、收益稳定的短期资金市场的
基金是:
A 股票基金 B 债券基金 C 货币市场基金 D 混合基金
(答案:C )
42. 下列不属于货币市场基金主要投资领域的是:
A 股票 B 短期债券 C 债券回购 D 银行同业存款
(答案:A )
43. 利息与活期储蓄相比有一定优越性,但可以随时支取的人民币储蓄存款是:
A 定期储蓄 B 定活两便储蓄 C 零存整取储蓄 D 教育储蓄
(答案:B )
44. 目前,可以免征利息税的人民币储蓄存款是:
A 定期储蓄 B 定活两便储蓄 C 零存整取储蓄 D 教育储蓄
(答案:D )
45. 对其他利率有决定性的影响,当它发生变动时,其他利率也会跟着变动的利率是:
A 活期存款利率 B 定期存款利率 C 基准利率 D 名义利率
(答案:C )
46. 目前,金融机构可以灵活设置贷款利率水平,条件是不低于中央银行发布的贷款基准利
率的一定幅度,这种利率管理方式称为
A 存款利率的上限管理B 存款利率的下限管理
C 贷款利率的上限管理D 贷款利率的下限管理
(答案:D )
47. 银行执行的存贷款利率即名义利率扣除通货膨胀(涨价)以后算出的利率,叫做:
A 活期存款利率 B 定期存款利率 C 基准利率 D 实际利率
(答案:D )
48. 目前我国国家助学贷款的贷款对象是:
A 小学生 B 初中生 C 高中生 D 高校经济困难学生
(答案:D )
49. 目前我国个人住房贷款最长期限为:
A 10 年 B 20 年 C 30 年 D 40 年
(答案:C )
50. 贷款人向借款人发放的用于购买自用住房和城镇居民修建自用住房的贷款是:
A 个人住房贷款
B 个人汽车贷款
C 个人耐用消费品贷款
D 国家助学贷款
(答案:A )

交通银行笔试二
1:货币市场中最重要的是( C )。
A.票据市场
B.同业拆借市场
C.短期债券市场
D.大额可转让存款单市场
2:商业银行租赁的基本特征是(ABD)
A.租赁物使用权与所有权分离
B.具有独特的资金运动形式
C.涉及三个当事人,两个或两个以上的合同
D.租金的分次归流
3:采用间接标价法的国家有 (D)
A.中国 (直接)
B.德国
C.日本
D.美国
4:当利率敏感性资产大于利率敏感性负债时,利率敏感性缺口为( )。
A.零
B.负值
C.正值
D.不确定
5:信托受益人的首要权利是( A)。
A.信托受益权
B.要求弥补损失权
C.要求解除信托权
D.要求转让受益权
6:(A )是信托业的创始国。
A.美国
B.日本
C.英国
D.中国
7:我国《商业银行法》规定:商业银行资本充足率不得低于(A)
A.8%
B.10%
C.25%
D.75%
8:下列各公式中,计算结果为投资效果系数的是
A.项目全部投资/项目建成投产后年平均盈利额
B.项目计划总投资额/本年实际完成投资额
C.本年国民收入增长额/本年基本建设投资额
D.项目全部投资完成额/项目新增生产能力
9:预计待评估土地的年总收入为18 万元,年总费用为10 万元,剩余使用年限为
10 年,折现率为10%,则其评估价值最接近于( )万元。
A.110
B.61
C.49
D.80
10:政策性银行与商业银行在一般职能上最大的差别在于( )上的不同。
A.信用创造职能
B.支付中介职能
C.信用中介职能
D.信用服务职能
11:新加坡金融管理局基本执行中央银行的职能,但是它的特殊性在于( )。
A.没有资本金
B.没有储备基金
C.没有利润
D.不发行货币
12:流转课税普遍实行( )。
A.定额税率
B.比例税率
C.累进税率
D.超额累进税率
13:被评估机组为3 年前购置,帐面价值为20 万元人民币,评估时该机组已不再
生产而被新型机组所取代。经调查评估时其它企业购置新型同类机组为30 万元
人民币,被评估机组因功能落后其贬值额约占新型机组取得价格的20%。被评估
机组尚可使用权7 年,预计每年超额运营成本为1000 元其它忽略不计。则被评
估机组的现时全新价格最有可能为
A.300000 元
B.290000 元
C.230000 元
D.240000 元
14:更新重置成本是指利用新型材料,并根据现代标准、设计及格式,以现时价
格生产或建造
具有与被评估资产( )的全新资产所需成本。
A.相同功能
B.相似功能
C.相同价格
D.相似价格
15:商业银行的信托业务收益来源于 D来源于融资方的佣金支付,也就是信托报酬
A.信托业务的投资收益
B.信托业务的部分收益
C.信托财产
D.信托业务的手续费
16:商业银行向中央银行借款的形式是 D
A.同业拆借
B.转贴现
C.回购协议
D.再贴现
17:文教科卫支出是指政府财政用于文化、教育、科研、卫生、体育等事业单位

A.事业费支出
B.公务费支出
C.管理费支出
D.经费支出
18:巴塞尔协议》要求银行的最低资本限额为银行风险资产的 C
A.4%
B.7%
C.8%
D.9%
19:我国规定财务公司注册资本的最低限额为人民币( B)。
A.5 亿元
B.1 亿元
C.3 亿元
D.2 亿元
20:更新重置成本是指利用新型材料,并根据现代标准、设计及格式,以现时价
格生产或建造
具有与被评估资产( A )的全新资产所需成本。
A.相同功能
B.相似功能
C.相同价格
D.相似价格
简答题
21:某企业预计未来五年年收益均为100 万,第六年比第五年增长2%,以后均
保持此增长率,当时银行存款利率为4%,社会平均收益率为8%,被评估企业
的β 系数为1.5,请评估该企业的价值。(以万元为单位,小数点后保留两位小
数)
22:货币供给量
23:已知某厂的一台设备仍有10 年使用寿命,但由于技术原因出现了一种新型设
备,其功能相同,但每生产100 件产品可节约A 材料2 公斤,预计该厂未来10
年内年产量20 万件,A 材料前5 年的价格保持20 元/公斤,从第6 年起将上涨
20%,试确定该设备功能性贬值(适用折现率为15%,所得税率为33%)
24:资产评估与会计计价的主要区别在哪里?
25:某冰箱厂2003 年5 月份销售电冰箱1500 台,每台出厂价2574 元(含税),
当月的进项税款343000 元,计算该企业当月应纳增值税。

交通银行笔试三
1:信用最基本的特征是 偿还和付息 (AB)
A.偿还
B.付息
C.风险
D.流动
2:影响机器设备有形损耗的因素有( )。使用时间
A.功能变动
B.技术进步
C.价格变动
D.使用时间
3:规定,我国商业银行的流动性资产余额与流动性负债余额的比例不得(C )。
A.低于75%
B.超过75%
C.低于25%
D.超过25%
4:欧洲中央银行正式成立时只拥有( 500亿 )欧元的储备金。
A.500 亿
B.50 亿
C.300 亿
D.800 亿
5:银行所拥有的资本金是其偿还债务的
A.基础
B.关键因素
C.资金来源
D.根本
6:最适用于异地采购交易的结算工具是 银行汇票
A.银行本票
B.支票
C.银行汇票
D.商业汇票
7:银行风险管理最重要的一环是 风险预防
A.风险预防
B.风险规避
C.风险分散
D.风险转嫁
8:下述( )不是资产评估的经济原则。 A
A.独立性原则
B.贡献性原则
C.替代性原则
D.预期性原则
9:以一定单位的本币为基准来计算应收或应付多少外币的汇率表示方法是( )。
A.直接标价法
B.间接标价法
C.美元标价法
D.欧元标价法
10:中国人民银行的公开市场业务,主要操作对象是
A.外汇
B.股票
C.金融债券
D.国债
11:下列中央银行中,属于单一式中央银行制度的有( )。
A.中国人民银行
B.欧洲中央银行
C.美国联邦储备体系
D.汇丰银行
12:所谓货币的流动性程度是指
A.货币的流通速度
B.货币变为现实的流通手段和支付手段的能力
C.货币媒介商品交换的次数
D.货币购买力的大小
13:商业银行的信托业务收益来源于
A.信托业务的投资收益
B.信托业务的部分收益
C.信托财产
D.信托业务的手续费
14:资产评估报告正文中资产评估机构项不应列示的内容有
A.评估机构名称
B.评估资格类型
C.审批部门
D.评估业绩
15:当利率敏感性缺口为正值,利率处于下降阶段时,
A.利息收入的增加幅度>利息支出的增加幅度
B.利息收入的增加幅度<利息支出的增加幅度
C.利息收入的减少幅度>利息支出的减少幅度
D.利息收入的减少幅度<利息支出的减少幅度
16:一国金融基础设施的核心部分是( )。
A.清算机构
B.支付结算制度
C.支付系统
D.行间清算制度与操作
17:( )是中央银行组织和调节货币流通的出发点和归宿点。
A.货币政策目标
B.货币政策
C.经济增长
D.物价稳定
18:在下列方法中,最适用于财政支出中有关投资性支出项目效益分析的是
A.“成本-效益”分析法
B.最低费用选择法
C.“公共劳务”收费法
D.企业投资财务分析法
19:利率敏感性缺口绝对值越大,银行承担的利率风险就( )。
A.大
B.小
C.不变
D.不确定
20:决定一国财政收入规模的直接因素是
(根本因素是国家经济发展水平,主要因素是分配政策)
A.经济发展水平
B.政府职能范围
C.分配制度和分配政策
D.税收管理水平和税收政策
简答题
21:假定某银行游动性货币负债、脆弱性货币负债和稳定性货币负债分别为1500
万元、1100 万元、2000 万元,银行应保持的流动性准备分别为90%、25%和10%,
法定存款准备金比率为6%,该行新增贷款预计为1000 万元,流动性准备为100%,
试求该行的总流动性需求。
22:应用市场法评估建筑物价格时,所选择的交易实例应满足哪些基本要求?
23:某房地产的土地面积1000 平方米,建筑面积3500 平方米。该房地产的土地
部分于1998 年12 月1 日通过出让方式取得,价格为每平方米1100 元,土地使
用权年限为50 年;建筑物于2000 年12 月1 日建成使用,每平方米的建筑造价
为700 元,经济使用年限为60 年。现在要评估该房地产2003 年12 月1 日的价
值。经过调查,2003 年12 月1 日与该房地产所处区域、用途相同,且土地使用
权年限为50 年的土地价格为每平方米1200 元;同类建筑的造价为每平方米750
元。假定建筑物的残值为零,土地资产的折现率为8%,试估算该房地产在2003
年12 月1 日的价值。(以万元为单位,小数点后保留两位)

24:简述影响利率水平的主要因素。 (1)利润率的平均水平 社会主义市场经济中,利息仍作为平均利润的一部分,因而利息率也是由平均利润率决定的。根据我国经济发展现状与改革实践,这种制约作用可以概括为:利率的总水平要适应大多数企业的负担能力。也就是说,利率总水平不能太高,太高了大多数企业承受不了;相反,利率总水平也不能太低,太低了不能发挥利率的杠杆作用。
(2)资金的供求状况
在平均利润率既定时,利息率的变动则取决于平均利润分割为利息与企业利润的比例。而这个比例是由借贷资本的供求双方通过竞争确定的。一般地,当借贷资本供不应求时,借贷双方的竞争结果将促进利率上升;相反,当借贷资本供过于求时,竞争的结果必然导致利率下降。在我国市场经济条件下,由于作为金融市场上的商品的“价格”--利率,与其他商品的价格一样受供求规律的制约,因而资金的供求状况对利率水平的高低仍然有决定性作用。
(3)物价变动的幅度
由于价格具有刚性,变动的趋势一般是上涨,因而怎样使自己持有的货币不贬值,或遭受贬值后如何取得补偿,是人们普遍关心的问题。这种关心使得从事经营货币资金的银行必须使吸收存款的名义利率适应物价上涨的幅度,否则难以吸收存款;同时也必须使贷款的名义利率适应物价上涨的幅度,否则难以获得投资收益。所以,名义利率水平与物价水平具有同步发展的趋势,物价变动的幅度制约着.名义利率水平的高低。
(4)国际经济的环境
改革开放以后,我国与其他国家的经济联系日益密切。在这种情况下,利率也不可避免地受国际经济因素的影响,表现在以下几个方面:①国际间资金的流动,通过改变我国的资金供给量影响我国的利率水平;②我国的利率水平还要受国际间商品竞争的影响;③我国的利率水平,还受国家的外汇储备量的多少和利用外资政策的影响。
(5)政策性因素
自1949年建国以来,我国的利率基本上属于管制利率类型,利率由国务院统一制定,由中国人民银行统一管理,在利率水平的制定与执行中,要受到政策性因素的影响。例如,建国后至十年动乱期间,我国长期实行低利率政策,以稳定物价、稳定市场。1978年以来,对一些部门、企业实行差别利率,体现出政策性的引导或政策性的限制。可见,我国社会主义市场经济中,利率不是完全随着信贷资金的供求状况自由波动,它还取决于国家调节经济的需要,并受国家的控制和调节。

25:简述资产评估价值的特点。
资产评估价值具有以下特点:
与前面讲的资产评估的现实性相同。资产评估价值反映的是特定时点的价值。评估基准日是资产评估报告的重要内容,而评估报告有效期的规定,则是对报告使用人的约束。

资产评估价值不像自然科学及工程科学那样可以用一定的数学公式进行精确计算,也不同于会计制度规定的那样固定有序地记录计算,它是基于客观事实,凭借评估机构及操作人员的经验和专业知识,对资产价值进行系统分析和逻辑判断,从而根据资产的功能及评估对该资产在某一时间内的价值作出合理的结论。

资产评估属于咨询行业,资产评估价值只是为资产评估委托者提供的参考意见,是买卖双方交易的底价,并不是实际成交价,最后的成交价由资产买卖双方确定。当然,评估值也可以作为成交价,但这只是一种特殊情形而已。

相同的资产,在同一时期,同一空间,因评估不同而适用不同的价值类型,具有不同的价值。同样地,相同资产对于不同所有者也会表现出不同的价值。

交通银行笔试四
1:资产评估价值反映的是某特定时点的价值,也就是说资产评估价值具有
A.现实性
B.时效性
C.预测性
D.目的性
2:银行风险管理的第一步,也是最主要的一步是
A.对风险的估计
B.对风险的预防
C.对风险的规避
D.对风险的识别
3:建筑物残余估价法属于
A.市场比较法
B.成本法
C.收益法
D.剩余法
4:资产评估报告正文中资产评估机构项不应列示的内容有
A.评估机构名称
B.评估资格类型
C.审批部门
D.评估业绩
5:在商业银行的主要财务报表中,反映银行一定时期内财务状况的是
A.资产负债表
B.现金流量表
C.损益表
D.利益分配表
6:已知某房地产月租金收入20 万元,月费用(含折旧费)5 万元,建筑物尚可使
用50 年,建筑物重置价格为1000 万元,建筑物折现率为10%,该房地产的土地
年纯收益最接近于( )万元。
A.80
B.100
C.140
D.180
7:票据承兑市场属于( )。
A.同业拆借市场
B.短期资金市场
C.长期资金市场
D.回购协议市场
8:中国外汇交易中心总部设在( B)。
A.北京
B.上海
C.深圳
D.天津
9:商业银行向中央银行借款的形式是 (D)
A.同业拆借
B.转贴现
C.回购协议
D.再贴现
10:下列各公式中,计算结果为投资效果系数的是
A.项目全部投资/项目建成投产后年平均盈利额
B.项目计划总投资额/本年实际完成投资额
C.本年国民收入增长额/本年基本建设投资额
D.项目全部投资完成额/项目新增生产能力
11:关于出口信贷,描述不正确的是
A.主要包括卖方信贷和买方信贷两种形式
B.一般用于大型成套设备的出口
C.只对出口方具有较大吸引力
D.属于中长期信贷
12:我国《商业银行法》规定:商业银行资本充足率不得低于
A.8%
B.10%
C.25%
D.75%
13:《中华人民共和国商业银行法》中明确规定了商业银行经营原则的“三性”,
以下选项中不属于上述“三性”的是(商业银行的“三性原则”: 安全性、流动性和盈利性是商业银行的经营原则,安全性是商业银行第一经营原则) (C)

A.安全性
B.利润性
C.效益性
D.流动性
14:在市场利率下降时,以固定利率计息的银行负债成本
A.不变
B.降低
C.升高
D.难以确定
15:商业银行的二级储备是指 (D)
A.存放中央银行款项
B.存放银行同业款项
C.短期证券投资
D.中长期证券投资
16:将无形资产进行转让、投资、出售后,失去了现有及潜在的全部或部分产品
销售市场即盈利机会,而造成的可能的经济损失属于
A.开发成本
B.交易成本
C.机会成本
D.管理成本
17:在商业银行的收入中,属于手续费收入的有
A.支付给存款客户的利息
B.从贷款客户收回的贷款利息
C.汇款业务收取的费用
D.拆借利息支出
18:中央银行发行金融债券的主要对象是
A.国外银行
B.国内金融机构
C.企业
D.居民
19:治理通货膨胀的金融方面紧缩措施是
A.降低法定存款准备率
B.限制公共事业投资
C.实行币制改革
D.收缩贷款规模
20:计算重置成本时,不应计入的费用是
A.购建费用
B.维修费用
C.安装费用
D.调试费用

简答题
21:某一职工,当月份取得工资收入为1000 元,同时,当月取得一次性劳务报酬1200 元。问该职工10 月份应纳多少个人所得税?(工资适用税率:全月应纳税所得额不超过500 元,税率5%,全月应纳税所得额超过500 元至2000 元部分,税率10%;劳务报酬适用税率为20%)

22:名词解释:国际重复征税 国际重复征税是指两个国家各自依据自己的税收管辖权按同一税种对同一纳税人的同一征税对象在同一征税期限内同时征税。 国际重复征税产生的前提条件有二: 一是纳税人,包括自然人和法人,拥有跨国所得,即在其居住国以外的国家取得收入或占有财产; 二是两国对同一纳税人都行使税收管辖权。 两国对同一纳税人重复管辖,主要是一国按居民税收管辖权,另一国按收入来源地税收管辖权,对同一纳税人的同一所得重复征税。

23:试分析商业银行筹集资本的主要策略。 我国商业银行资本金主要有 三个来源:(l)国家对商业银行的财政预算拨款。(2)商业银行自身积累。(3)股份制商业银行通过发行股票筹集到的股本。这三个来源 即表现为两种基本形式:国家拨人和商业银行自筹。这三个来源 即表现为两种基本形式:国家拨人和商业银行 自筹。 我国商业银行资本金的最初来源是国家预 算拨款。中国人民银行成立时,由国家财政拨 付开办资金,即创业资金,以后国家又逐年增 拨信贷基金。在1956年以前,财政拨款主要 采取在预算结余中拨付信贷基金的办法。这 样,一旦出现财政赤字便无从拨付,银行资本 金的增加就缺乏保证。为了防止这种情况,从 1957年起财政在年初安排预算时,即将增拨 信贷基金列人预算支出的项目,银行资本增加 有了较好的保障。自从1983年7月,国家决 定银行统管国营企业流动资金后,财政不再向 国家专业银行增拨信贷基金,专业银行资本金 主要依靠自筹。so年代后期适应改革的需要 相继成立了中国交通银行,中信实业银行,福 建兴业银行,光大银行,上海浦东发展银行, 以及深圳发展银行等。这些新型商业银行的资 本主要靠自筹。自筹形式多种多样,主要有: (l)内部筹资集股,即几个法人共同发起,各 自持股一定比例,设立商业银行。(2)内部协 商的长期资本性债券。(3)收益留置。(4)发 行普通股股票。(5)由母公司拨付。 按照《巴塞尔协议》对核心资本的最低要 求,我国新型商业银行资本充足率比较高。对 这些商业银行来说,关键是规范其资本的管 理。例如,争取股票上市流通,争取拓展融资 方式,优化资本组合,提高资本利润率水平, 增加其二级资本等等。

24:试述西方国家传统货币政策的主要手段。 西方国家传统的货币政策主要有:公开市场政策、存款准备金率政策、再贴现政策。 中央银行的货币政策工具可分为一般性政策工具和选择性政策工具,传统的三大货币政策工具就属于一般性政策工具的范畴,也就是我们通常所说的“三大法宝”:再贴现政策、存款准备金政策和公开市场政策。
①再贴现政策。
商业银行或其他金融机构向中央银行以贴现所获得的未到期票据,被称为再贴现(Rediscount);再贴现政策是指中央银行干预和影响市场利率以及货币市场上的供给和需求,从而调节市场货币供应量的一种货币政策。 再贴现政策的优点有二:一是能通过影响商业银行或其他金融机构向央行借款的成本来达到调整信贷规模和货币供应量的目的,再贴现率上升,商业银行向中央银行借款的成本上升,从而社会对借款的需求减少,达到了收缩信贷规模的目的。二是能产生一种“告示效应”,即贴现率的变动,可以作为向银行和公众宣布中央银行政策意向的有效办法,可以表明中央银行货币政策的信号与它的方向,从而达到心理宣传效果。 再贴现政策的局限表现在中央银行处于被动地位,往往不能取得预期的效果,因为再贴现政策只能影响来贴现的银行,对其他银行只是间接地发生作用,政策的效果完全取决于商业银行的行为。另外,再贴现政策工具的灵活性比较小,缺乏弹性,若央行经常调整再贴现率,会使市场利率经常波动而使企业和商业银行无所适从。
②存款准备金政策。
存款准备金政策是指中央银行在法律所赋予的权力范围内,通过调整存款准备金比率,来改变货币乘数、控制商业银行的信用创造能力,间接地控制社会货币供应量的活动。 其优点有三:一是有较强的告示效应,这点同于再贴现政策,二是法定存款准备金政策是具有法律效力的,威力很大,这种调整有强制性,三是准备金调整对货币供应量有显著的影响效果,准备金率的微小调整会使货币供应量产生很大变化,主要通过两个方面:对货币乘数的影响和对超额准备金的影响。 其缺点也主要是缺乏应有的灵活性,正因为该政策工具有较强的通知效应和影响效果,所以其有强大的冲击力。这一政策工具只能在少数场合下使用,它只能作为调节信用的武器库中一件威力巨大而不能经常使用的武器。
③公开市场政策。
所谓公开市场政策是指中央银行在证券市场上公开买卖各种政府证券以控制货币供应量及影响利率水平的行为。 公开市场政策的优点在于以下几点: 1、通过公开市场业务可以左右整个银行体系的基础货币量,使它符合政策目标的需要。 2、中央银行的公开市场政策具有“主动权”,即政策的效果并非取决于其他个体的行为,央行是“主动出击”而非“被动等待”。 3、公开市场政策可以适时适量地按任何规模进行调节,具有其他两项政策所无法比拟的灵活性,中央银行卖出和买进证券的动作可大可小。 4、公开市场业务有一种连续性的效果,央行能根据金融市场的信息不断调整其业务,万一发生经济形势改变,可以迅速作反方向操作,以改正在货币政策执行过程中可能发生的错误以适应经济情形的变化,这相较于其他两种政策工具的一次性效果是优越的。 其主要的缺点一是对经济金融的环境要求高。公开市场业务的一个必不可少的前提是有一个高度发达完善的证券市场,其中完善包括有相当的深度、广度和弹性,二是证券操作的直接影响标的是准备金,对商业银行的信贷扩张和收缩还只是起间接的作用。

25:简述政府投资的作用。 政府投资是国家宏观经济调控的必要手段,在社会投资和资源配置中起重要宏观导向作用。政府投资可以弥补场失灵,协调全社会的重大投资比例关系,进而推动经济发展和结构优化。政府投资职能一般表现在以下几个方面: (一)均衡社会投资,政府发挥宏观调控作用。在市场经济条件下,尽管政府投资量不占据主要地位,但对社会投资总量的均衡能起到调节作用。当社会投资量呈扩张势头、通货膨胀趋势严重时,政府投资主体通过减少投资量,缓解投资膨胀。当经济不景气、社会投资低迷时,政府投资主体采取增加投资量的途径,扩大社会需求,推动经济发展。 (二)政府投资对调节投资结构、引导社会投资方向起着重要作用。国家在经济发展的不同时期需要制定不同的产业政策,确定产业发展次序,投资的基本方向是国家产业政策规定优先发展的产业,特别是国民经济薄弱环节,对社会效益大而经济效益并不显著的产业予以重点扶持,这有利于优化投资结构,协调投资比例关系。在市场经济条件下,政府已不是惟一的投资主体,即使是国家需要重点扶持的基础设施及其他重要产业也需要鼓励社会投资的介入,但政府投资起到了一种先导和示范作用,它通过运用直接投资和间接投资手段(如投资补贴、投资抵免、投资贷款贴息等),引导全社会投资更多地投入国家鼓励发展的产业和领域。 (三)为社会民间投资创造良好的投资环境。投资的环境好坏,很重要的一个方面是公用设施和社会基础设施完善与否。公用设施和社会基础设施及软环境建设,有相当部分是无法实现商品化经营或商品化程度很低,即不能实现投资经济活动投入产出的良性循环,因此这方面的投资是政府投资主体的义务和责任,是政府投资的一个重点。 (四)支持地区内国家重点项目时建设。政府投资从资金、移民搬迁、劳动力供给等方面为重点项目的建设提供保障,承担区域内公益性项目投资,集中力量投资于基础项目和支柱产业的项目,同时通过各项政策和经济手段,推动资产的重组,进行存量调整。推进现代企业制度建设,使企业成为投资的基本主体。

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