Hebei Rural Credit Cooperative Recruitment Examination Simulation Questions
1. The maximum validity period for temporary deposit accounts is three years. (×) Two years
2. The interest settlement date for demand deposits is June 30 of each year. (√)
For deposits, loans, etc., the interest is calculated on an annual basis, and December 20th is the interest settlement date every year; for quarterly interest, the 20th at the end of each quarter is the interest settlement date; current savings For deposits, June 30 is the interest settlement date; if the interest is paid off with the principal, the maturity date of the deposit or loan is the interest settlement date. .
3. Intermediary business: refers to business that does not constitute on-balance sheet assets, on-balance sheet liabilities, or generate non-interest income.
4. The funding sources of rural credit cooperatives mainly include three parts: capital, deposits, and financial market financing.
5. Principles of credit management of rural credit cooperatives: safety, liquidity and profitability.
6. The basic principles of comprehensive comprehensive management of assets and liabilities are: (ABCD)
A. Principle of scale symmetry B. Principle of structural symmetry C. Principle of repayment symmetry D. Principle of goal symmetry
7. The assets with a risk weight of 10 are: (BCD)
A. Deposits with associates B. Deposits with other banks C. Transferring funds for adjustment D. Lending to banks Industry E. Deposits with Agricultural Bank of China
8. Among the loan quality indicators, the proportion of overdue loans does not exceed (B), the proportion of sluggish loans does not exceed (), and the proportion of bad debt loans does not exceed ().
A, 5, 8, 2 B, 8, 5, 2 C, 8, 2, 5 D, 5, 2, 8.
9. According to the loan method, it is divided into (ABCDE)
A. Credit loan B. Guaranteed loan C. Mortgage loan D. Pledge loan E. Bill discount loan
10. Contents of the loan management responsibility system:
(1) Implement the director responsibility system
(2) Lender institutions at all levels should establish a system involving directors and heads of relevant departments. The Loan Review Committee is responsible for the review of loans
(3) Establishing a separation system for large-amount loan review
(4) Establishing a graded loan review and approval system
(5) Establish and improve the credit job responsibility system
(6) Establish an off-duty audit system
11. The lower the current ratio, the stronger the company's short-term solvency and the greater the rights and interests of creditors. Guaranteed. (×)
12. The credit analysis of the borrower includes (ABCDE)
A. Borrowing character B. Borrower ability C. Borrower capital D. Borrower guarantee E. Borrower's business environment
13. Small-amount loans for farmers adopt management methods of one-time approval, loan as needed, balance control, and turnover use.
14. Conditions that rural household microcredit loan customers should meet:
(1) Live within the business area of ??the credit cooperative
(2) Have Have full capacity for civil conduct and good credit standing
(3) Engage in land farming or other production and operation activities in line with national industrial policies, and have legal and reliable economic sources
(4) Have the ability to repay the principal and interest of the loan
15. The basic principles of farmer household joint guarantee loans are multi-household joint guarantee, scheduled deposits, and installment repayment.
16. Debt-repossessed assets: refer to the borrower's assets obtained by the credit union through legal channels to repay the principal and interest of the loan under the premise that the borrower is indeed unable to repay the principal and interest of the credit union's loan in cash. The legally valid assets of the guarantor or a third party.
17. The management of debt-repaired assets follows the principles of legal acquisition, proper custody, timely realization, correct accounting, and ensuring the interests of rural credit cooperatives.
18. The differences between pledge and mortgage:
(1) Whether the possession of the collateral is transferred or not
(2) Type of collateral Different
(3) The time when the contract takes effect is different
(4) Whether the security right can be repeatedly set up is different
19. The following can be used as guarantors ( BC )
A. School B. Individual industrial and commercial household C. Natural person D. Hospital E. Kindergarten
20. The "Guarantee Law" stipulates: "The parties agree in the guarantee contract that the debtor If the guarantor is unable to perform the debt, it is a joint and several liability guarantee. "(×) is a general guarantee.
21. There are three ways to dispose of collateral: auction, transfer and redemption.
22. The following properties cannot be used as mortgage (ACDE)
A. Land ownership B. Real estate ownership C. Social welfare facilities D. Schools E. Educational facilities of social groups
23. Loan risk: refers to the possibility that due to the influence of various uncertain factors, the loans of financial enterprises cannot effectively increase their value and return safely, thus suffering losses.
24. The five-category risk classification method for loans is divided into five categories according to risk levels: normal, substandard, special mention, doubtful, and loss. (×)---Concern, secondary---.
25. Standards for determining the authenticity of sluggish loans:
(1) Sluggish loans refer to overdue loans (including due after extension) that have not been recovered for more than 90 days (excluding 90 days) Loans (excluding bad debt loans)
(2) Loans that are not overdue or overdue for less than 90 days, but whose production and operation have been terminated or the project construction has been suspended, should be regarded as sluggish loans.
26. The types of credit union debt evasion in the name of restructuring are (ABCDEF)
A. Discrete type B. Contracting and leasing type C. Asset restructuring type D. Bankruptcy Type E, auction type F, government debt type
27. Commercial bill: It is a bill issued by the drawer and entrusts the payee to unconditionally pay a determined amount to the payee or holder on the payment date. kind of bills.
28. The money market includes the interbank lending market, bill discount market, repo market and short-term credit market.
29. The money market refers to the financial market for securities financing and medium- and long-term fund lending that operates for more than one year. (×) Capital Market
30. The basic premise of accounting is accounting entity, going concern, accounting installment and monetary measurement.
31. Account books: Any account pages that are connected to each other and have a certain format, used to record the dynamics and results of various economic businesses.
32. Debit and credit accounting method: It is based on the balance principle that the total assets are equal to the total liabilities plus owner's equity. The accounting account is the accounting subject, and "debit",
"Credit" is the accounting symbol, and it is a double-entry accounting method that records and reflects the process and results of increases and decreases in funds based on the accounting rules of "debits must be credited, and debits and credits must be equal."
33. The following sub-accounts have four columns: debit balance and debit balance (C)
A. Type A account B Type B account C. Type C Account D Ding kind of account.
34. The "five no's" in accounting refer to: no errors in accounting, no overdrafts in settlement, no accidents in interest calculation, no backlog in accounting, and no cross-account deposits. (×)
35. Important blank voucher: refers to a blank voucher that is valid for withdrawing money after the credit union or unit fills in the amount and signs it.
36. The requirements for preparing accounting statements are: complete content, true figures, accurate calculations, clear handwriting, and timely submission.
37. Asset profit rate = total profit/asset balance × 100 (×) average asset balance
38. Regular storage of accounting files is divided into (BCE)
A. Two years B three years C five years D ten years E fifteen years
39. If the credit balance of the owner's equity of a credit union is 10 million, and the owner's debit balance is 5 million, the loan will be idle. The account reserve is RMB 100,000, the capital for equity participation in the cooperative is RMB 500,000, the dead loan is RMB 2 million, and the bad debt loan is RMB 1 million, then the net capital of the credit union is (D)
A. 140 10,000 B, 1.6 million C, 3.4 million D, 3.6 million
40. The order of voucher arrangement is: cash voucher first, transfer voucher second, cash payment voucher first, then cash receipt voucher, transfer debit first The credit memo is transferred after the memo. (×) Cash receipts first and payments later
41. Accounting entries: Based on the principle of debit and credit balance, a special accounting method that records the ins and outs of economic business through debit and credit account records.
42. Closing steps at the end of business: (1) Prepare account daily statements (2) Register the general ledger (3) Fill in the balance calculation table (4) Check the general and sub-accounts (5) Prepare Daily report
43. Cashier work regulations: separate cash accounts, accounting first and then collection, payment first and then accounting. (×)
44. Requirements for accurate counting of bills and coins: accurate number of bills, clean picking of residual coins, neat piles of small handles, tight binding of large bundles, and clear stamping.
45. Quality requirements for warehouse management: no fire, no rot, no insects, no rat bites, no theft, no errors. (√)
46. Money laundering: refers to criminals using banks or other financial institutions to transfer, exchange, purchase financial instruments or direct investment illegally obtained illicit funds to conceal their illegal origin and nature, making them The act of legalizing illegal assets.
47. Money laundering behaviors include:
(1) Providing a capital account
(2) Assisting in converting property into cash or financial instruments
(3) Assisting in the transfer of funds through transfer or other settlement methods
(4) Assisting in the remittance of funds abroad
(5) It is illegal to cover up or conceal crimes in other ways Income and the nature and source of the income
48. The types of settlements currently handled by credit unions are (ACDE)
A. Bank draft B. Cashier's check C. Check D. Exchange E. Entrusted collection F. Collection and acceptance
49. The principles of settlement are: (1) Abide by credit and perform payment (2) Whose money goes into whose account and who controls it (3) Bank No advance payment
50. Endorsement: refers to the act of recording relevant matters and signing the bill on the back of the bill or on the sticky note. Endorsement is the only behavior of checks, cashier's checks and bills of exchange.
51. Bill behavior includes (ABCDE)
A. Issuing B. Endorsement C. Acceptance D. Guarantee E. Payment
52. Computer network The main function is resource sharing and information exchange
53. Basic working environment requirements for electronic equipment (ABCDE)
A. High temperature protection B. Dust protection C. Moisture protection D. Fire prevention E, anti-static
54. Computer resources: computer hardware (including various computers and related peripheral equipment, data communication equipment, hardware equipment for computer room environment support, etc.), software and technical services, etc.
55. Official documents: They are administratively binding and normative documents that are commonly used in the operation and management of this system. They are an important tool for operating and conducting official activities in accordance with the law.
56. The general procedures for receiving documents: signing, registering, planning, undertaking, approving, urging, and circulating. (×)
57. The main contents of the "Twelve Major Projects" of rural credit cooperatives are the "Four Threes": implementing three major management innovation projects, launching three major business innovation projects, and launching three basic construction projects and promote three major cultural construction projects.
58. Implement three major management innovation projects: a risk management and control system, a cadre personnel system full of competition and incentives, and a structural remuneration system that is strictly linked to performance.
59. Launch three major business innovation projects: credit brand project, intermediary business expansion project, and effective capital operation project.
60. Launch three major capital construction projects: information technology project, outlet standardization and selection project, and construction of comprehensive service center.
61. Promote three major cultural construction projects: systematic party building project, corporate culture construction project, and team quality improvement project.
62. The three major goals of the reform and development of rural credit cooperatives: more effective risk prevention, further improvement of economic benefits, and faster and better development of various businesses.
63. Corporate culture: It is the value concept that an enterprise believes in and puts into practice.
64. CI strategy includes: MI concept recognition system, BI behavior recognition system, and VI visual recognition system.
65. The role of corporate culture:
(1) It has "practical value" to the enterprise
(2) It has a guiding role in the soul of the enterprise
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(3) It has the motivating effect of realizing the revitalization of the enterprise
(4) It has the cohesive effect of team spirit building
(5) It has the promoting effect of enterprise innovation vitality
(6) It has the binding role of corporate behavioral norms
66. Corporate culture construction mainly includes (BCD)
A. Corporate ideological culture B. Corporate spiritual culture C. Corporate behavior culture D. Corporate image culture
67. Shaping corporate culture (ABCDE)
A. Institutionalization B. Practicality C. Educationalization D. Reward and punishment E , Systematization
68. What is entrepreneurial spirit? What is the entrepreneurial spirit of rural credit cooperatives?
Enterprise spirit refers to the ideals, values ??and basic concepts that an enterprise gradually forms in the long-term practice of production and operation activities and becomes recognized by all employees. The entrepreneurial spirit of rural credit cooperatives is: diligence, loyalty, rigor and pioneering.
69. What are the overall requirements for the code of conduct for rural credit cooperative employees:
It is honesty, organization, enthusiasm and persistence. Treat people sincerely and win the trust of others; work in an orderly manner and organize your actions effectively; be enthusiastic in your words and deeds and have strong persuasiveness and appeal; have firm beliefs and clear goals and never give up.
70. What are the basic specifications for the positions of rural credit cooperative management personnel:
Love the Xinhe cause and have a strong sense of professionalism.
Strictly abide by various internal rules and regulations of rural credit cooperatives.
Study new situations and new trends, and practice them seriously with a scientific attitude
Adhere to principles and distinguish right from wrong.
Care about employees and maintain regular communication with lower-level employees.
71. The management of important blank vouchers adheres to the principle of separate management of certificates and seals and separate management of certificates and deposits.
72. Basic procedures to be followed when granting loans: establishment of credit relationship, customer application, acceptance by the operating agency, loan business investigation, review, review and approval by the loan review committee (or consultation according to authority), signing with the customer Credit contracts, loan origination, post-loan management, loan recovery.
73. The basic skills that should be mastered in business negotiations are (ACDE)
A. Statement B. Listening C. Reply D. Persuasion E. Asking questions
74. Employee service ethics
(1) Implement policies, abide by laws and disciplines, adhere to systems, and be honest and honest
(2) Be dedicated to work, be loyal to duties, respect depositors, and abide by credibility
(3) Adhere to principles, study business, be civilized and courteous, protect the security of national property, and safeguard the legitimate rights and interests of depositors
(4) Firmly establish the principle of putting deposits, reputation, depositors, and service first concepts to promote the improvement of savings efficiency.
75. The establishment of a banking financial institution or the business activities of a banking financial institution must be approved by the People's Bank of China. (×) China Banking Regulatory Authority
76. my country’s monetary policy objectives are: to prevent currency devaluation and prevent inflation. (×) Maintain the stability of currency value and promote economic growth.
77. Business transactions between commercial banks and customers should follow the principles of equality, voluntariness, fairness and good faith.
78. If the interest rate of a fixed savings deposit is adjusted during the deposit period, the interest to the depositor should be calculated in stages when calculating the interest. (×)
Paper B
1. Comprehensive single-choice questions (required for each major, ***20 questions.
1 point for each question)
1. Credit society accounting should adopt (C)
A. Cash basis B. Accrual basis
C. Debit and credit accounting method D. Single-entry accounting method
2. "Official Firearms License" is produced and issued by (B)
A. Ministry of Public Security b. Provincial Public Security Department
C. Municipal Public Security Bureau D. County Public Security Bureau
3. If the perpetrator attempts to escape, the sales staff should (A)
A. Do not pursue easily B. Take up arms and pursue the criminal with all your strength
C. Work with security personnel to pursue criminals
4. The correct statement about the Associated Press Council is ( )
A. Organizer and implementer of the association's management policies and business plans B. The executive body and business decision-making body of the members’ congress C. Board members are recommended and elected by the Board of Directors
5. The borrower's rights do not include: (A)
A. Use the loan independently
B. The right to refuse additional conditions other than the loan contract
C. The right to reflect and report the situation of relevant departments to the People's Bank of China
D. After obtaining the consent of the lender, the right to transfer the debt to a third party
6. The following matters about interest rates, In the description of interest, the following are incorrect: (C)
A. The floating interest rate of the loan must comply with the relevant regulations of the People's Bank of China
B. The interest rate of each loan must be within It is stated in the loan contract
C. Except for the People's Bank of China, no unit or individual has the right to decide the interest suspension, reduction, suspension and exemption of the loan
D. The lender The borrower shall calculate and collect interest on a regular basis in accordance with the loan contract and the relevant interest calculation regulations of the People's Bank of China
7. The loan can be used for: (A)
A. Commitment of accounts payable B , Pay wages to employees
C. Pay taxes D. Engage in equity investments
8. Which of the following descriptions is correct: (D)
A. The borrower is not allowed to use the rented property as collateral
B. The mortgage right is a right independent of the creditor's rights it guarantees
C. During the loan period, the mortgagor must transfer The mortgage must be obtained with the consent of the lender
D. The lender and the lender can agree in the contract that when the borrower fails to pay its debt when due
, the ownership of the mortgage will be transferred to the loan credit union. All
9. Those who violate regulations across regions, make false loans or abuse their powers, exceed their authority, exceed their authority, make favoritism loans, etc. and cause economic losses of 50,000 to 100,000 yuan, the person responsible shall be given ( ) sanctions:
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A. Criticism and education or appropriate fine B. Transferred from the job C. Administrative warning D. Administrative demerit to expulsion
★10. The correct statement of shareholding setting according to investment entities is (B )
A. Natural person shares and legal person shares B, qualified shares and investment shares,
C, employee shares and non-employee shares
★ 11. The interest recovery rate is ( ) and the total interest receivable at maturity ratio.
A. Total interest paid in the current period B. Balance of interest income account
C. Interest receivable on the balance sheet D. Interest receivable off the balance sheet
12. The loan balance of a rural credit cooperative to the ten largest customers shall not exceed the total capital of the cooperative (A)
A. 1.5 times B. 2 times C. 2.5 times D. 3 times
★ 13. Credit cooperatives should reasonably divide loan authority, adhere to the collective loan approval system, and strictly implement (D)
A. "Rural Credit Cooperative Management Regulations" B. "Cash Management Regulations"
C. "Model Articles of Association of Rural Credit Cooperatives" D. "General Rules of Loans"
14. The basic functions of accounting are (C)
A. Forecasting and decision-making B. Control and Assessment
C. Reflection and supervision D. Analysis and judgment
15. The registered capital of rural credit cooperatives must be ( ).
A. Paid-in capital B. Monetary funds and fixed assets, etc.
C. All assets D. Fixed assets
16. Check payment deadline If the number of days from the date of issue of the invoice exceeds the payment reminder period, the payer will not pay ( ).
A. 5 days B. 10 days C. 15 days D. 20 days
17. What is the main body of my country’s current settlement system ( ).
A. Money order, cashier's check, check and credit card B. Money order, check
C. Check and credit card D. Money order, cashier's check and check
18 , the principles that should be followed regarding payment and settlement do not include ( ).
19. If the payment date is not recorded on the bill of exchange, it is ( ).
A. Pay on sight B. The bill is invalid C. The payer can decide to pay at any time D. Payment must be made within 1 month after seeing the bill
20. Bad things happened in credit unions Account losses are directly included in other operating expenses and no provision is made ( ).
A. Bad debt reserve B. Bad debt reserve C. Investment reserve D. Management fee
2. Comprehensive multiple-choice questions (required for all majors, * **10 questions. Each question is worth 2 points, and each correct answer is worth 0.5 points. There will be no points for multiple choices or wrong choices.)
1. The three magic weapons for the central bank to regulate the economy are_()
A. Deposit reserve system B. Re-lending
C. Rediscount policy D. Open market business
2 Basic methods of credit union operation and management, Including: ( )
A. Economic method B. Administrative method, legal method
C. Incentive method D. Ideological and political education method
3. Examination For regular employees who are unqualified or fail to compete for jobs after passing the exam, the diversion measures that the credit union can take ( )
A. Transfer of positions B. Waiting for work
C. Employees voluntarily resign D. Termination of labor relationship
4. The guarantee methods stipulated in the Guarantee Law are ( )
A guarantee B, mortgage C, pledge D, lien E deposit.
5. Disciplinary sanctions include ( )
A. Demerit; B. Major demerit, demotion, dismissal;
C. Retention for probation, expulsion; D , collection and fines for leaving work;
6. The methods of accounting inspection of credit unions include ( ).
A. Comprehensive inspection and special inspection B. Regular inspection and irregular inspection
C. Direct inspection and indirect inspection
7. The following contents are consistent with accounting The "Sixteen Basic Provisions" are ( ).
A. The vouchers are legal and delivered in a timely manner; B. Bills from other banks should be collected and used sparingly; C. Internal and external accounts should be checked regularly; D. Accounting files should be intact; E. Accounts and statements , Internal and external accounts
8. Which of the following statements is correct ( ).
A. Internal control is a management process that achieves goals based on some methods
B. Internal control is a process that achieves internal control goals under human control
C. Internal control provides basic guarantee for operation and management
D. The purpose of internal control is to operate independently
9. What is the correct statement about lump-sum deposits and withdrawals of time savings deposits ( ) .
A. It is a regular deposit with a one-time deposit and withdrawal within an agreed period. B. A certificate of deposit is issued by the savings institution, and the principal and interest are withdrawn upon maturity. C. It has a longer term, higher interest rate, and more stable funds. Suitable for the storage of personal surplus funds that have been idle for a long time
D. The deposit period is divided into three levels: one year, three years and five years
10. All business outlets of rural credit cooperatives should follow the ( ) Set up safety protection facilities
A. "Regulations on Risk Levels and Protection Levels of Bank Business Premises" B. "Interim Provisions on Security Protection of Financial Business Premises and Treasurys" C. Adjust measures to local conditions and act according to one's ability
3. Multiple-choice questions by major (***10 questions. Each question is worth 2 points, and each correct answer is worth 0.5 points. There will be no points for multiple choices or wrong choices.)
(1) Multiple-choice questions for accounting majors (not available for credit majors)
1. The functions of currency (.
A. Measure of value B. Means of payment C. Means of circulation D . Storage methods
2. Financial institutions shall not engage in the following behaviors when handling deposit business ( )
A. Raise interest rates without authorization or increase interest rates in disguised form to attract deposits
B. Knowing or should have known that it was corporate funds, but allowing accounts to be opened in personal names
C. Opening new deposit business types without authorization
D. Taking deposits is not in compliance with China The customer scope, term and minimum limit stipulated by the People's Bank of China
3. The position setting of the large-value payment system includes ( ).
A. System administrator B. Business supervisor C. Supervisor. Clerk D, associate clerk E, associate clerk
4. The exact number of notes must be "five good money bundles" ( )
A. Accurate counting B. Clean up C. Arrange D. Tie up E. Stamp clearly F. Pick cleanly G. Remove handles
5. Warehouse management should reach ( )
A. No fire B. No mold and rot C, no insects D, no rat bites E, no theft F no error accidents G no liability accidents
6. Bank cards include ( )
A. Debit. Card B. Credit card C. IC card D. Flexible discount
7. The content of financial analysis specifically includes ( )
A. Financial status B. Operating results C. Operating cost analysis. D. Cash flow
8. According to the term of the deposit and the method of withdrawal, deposits can be divided into ( ).
A. Demand deposits B. Notice deposits C. Time deposits D. Long-term deposits
9. Principles followed by the accounting internal control management system ( )
A , Comprehensiveness B. Effectiveness C. Independence D. Impartiality E. Normativeness F. Supervision and restriction
10. The principles that should be followed when handling personal savings deposits as stipulated in my country's "Commercial Bank Law" Yes: ( )
A. Deposits are voluntary B. Withdrawal is free C. Deposits bear interest
D. Depositors are not allowed to be embarrassed E. Depositors are kept confidential
2) Multiple-choice questions for credit majors (accountants will not answer)
1. There are 5 levels of loan risk classification for rural credit cooperatives. Which ( ) levels are non-performing loans.
A Normal B. Substandard C. Concern D. Loss E Suspicious
2. The bills discounted by credit unions mainly include ( )
A. Nationwide Bank acceptance bill B. Other commercial bank acceptance bill
C. Commercial acceptance bill D. General commercial promissory note
3. Which of the following loans should be included in the dead loans? ( )
A. The borrower has been revoked, closed, and dissolved in accordance with the law, and its legal person status has been terminated
B. Although the borrower has not terminated its legal person status in accordance with the law, its production and business activities have ceased. The borrower has existed in name only
C. Although the business activities of the loan have not stopped, there is no market for the product, the company is insolvent, suffers serious losses and is on the verge of bankruptcy
D. The company has obvious escape risks Debt cancellation behavior
4. The characteristics of syndicated loans are ( )
A. The amount of funds raised is large B. Long loan period
C. Strict restrictions on loan purposes D. It can reduce the financial pressure of lending banks
E. Loan risks can be diversified ( )
5. Which of the following institutions are not allowed to serve as guarantors ( )
A state agencies; B schools; C hospitals; D branches of corporate legal persons
6. Means of credit sanctions ( ):
A. Stop issuing new loans B. Collect old loans in advance
C. Impose additional or penalty interest D. initiate legal proceedings
7. The scope of guarantee includes ( )
A. Loan principal and interest B. Liquidated damages
C. Damages D. Realization of loan Cost of creditor's rights
8. The methods of handling collateral are ( )
A. Discount B. Selling at low price C. Leasing D. Auction
9. What conditions must college students meet to apply for credit student loans ( ).
A. A natural person with full capacity for civil conduct
B. Having a permanent residence ID card, the detailed address of the school and department where he/she is located
C. Having the address
D. Proof of study and moral performance that meets the requirements of the lender, and no bad credit behavior
10. Under which of the following circumstances, the contract is invalid ( ).
A. Fraudulent contract B. Malicious collusion contract
C. Damage to the interests of the public D. Contract entered into under duress
4. Professional judgment True or False (***10 questions, 1 point each, mark √ if correct, × if wrong)
(1) Accounting professional judgment questions (credit majors will not answer)
1. Bank deposit accounts are divided into general deposit accounts, temporary deposit accounts, basic deposit accounts, and special deposit accounts. ( )
2. The owners’ equity of financial institutions can be divided into paid-in capital, capital reserve, surplus reserve, and undistributed profits. ( )
3. For personal savings deposits, commercial banks have the right to refuse any unit or individual's inquiry, freeze, or deduction, unless otherwise provided by law. ( )
4. The interest calculation method is divided into regular interest settlement and interest with principal payment. ( )
5. The credit union’s business promotion fees, business entertainment fees, handling fees, etc. can be withdrawn in advance. ( )
6. Cashiers can concurrently be responsible for auditing, keeping accounting files, and registering income, expenditures, expenses, and credit and debt accounts. ( )
7. Interest is settled once a year on current savings deposits, and July 30 is the interest settlement date. ( )
8. Interest income refers to the interest income from corporate loans and interest income from financial institutions. ( )
9. The internal control system is a summary of various work systems and business regulations. With rules and regulations, there is an internal control system. ( )
10. Personal income tax is levied on interest income from savings deposits, using a tax rate of 30%. ( )
(2) Credit professional judgment questions (not answered by accounting majors)
1. If forest trees are mortgaged, the department that handles the registration of the mortgage shall be the industrial and commercial administration department. ( )
2. Borrowers can obtain loans from two or more branches at the same level in the same jurisdiction. ( )
3. In the five-level classification, loss means that after taking all possible measures and all necessary legal procedures, the principal and interest cannot be recovered or only a very small part can be recovered. ( )
4. When the same creditor's right is guaranteed by both guarantee and material guarantee, the guarantor shall only assume liability for the creditor's right other than the physical guarantee ( )
5. Chattel pledge and There is no substantive difference in mortgage ( )
6. If buildings such as factories of township (town) or village enterprises are mortgaged, the land use rights within the scope of their occupation do not need to be mortgaged ( )
7. The loan certificate is reviewed annually according to the fiscal year, and the power of annual review lies with the county association ( )
8. The borrower has the right to repay the loan in advance independently without the consent of the lender. ( )
9. The lender has the right to participate in the debt restructuring of the borrower who is in the process of merger, bankruptcy or joint-stock reform, and has the right to require the borrower to implement the loan principal and interest payment ( )
10. The balance of loans for rural agricultural production and breeding industry generally does not exceed 60 ( ) of the one-time sales revenue of commodities during the production period of the business project
5. Short-answer questions by major (***5 Questions, 6 points each)
(1) Short-answer questions for credit majors (not for accounting majors)
1. Briefly describe the principles of credit unions in selecting collateral
2. Briefly analyze the factors affecting changes in savings deposits
3. What does the loan management responsibility system include (447)
4. Rural credit cooperative loan risks can be divided into several types
Answer: The loan risks of rural credit cooperatives can be divided into: credit risk, liquidity risk, and policy risk.
5. What is the five-level classification method for ordinary farmers’ loans to natural persons?
Answer: Matrix first and then core definition