NO.PZ2023040501000090
问题如下:
Reddy makes the following notes about how she thinks banks differ from the industrial companies on which she usually works.
Banks will have fewer tangible assets.
Bank assets are predominantly measured at fair market value.
Because banks do not carry inventory, liquidity risks will be negligible.
Which of Reddy’s notes concerning banks versus industrials is least accurate? The note concerning:
选项:
A.
fair value.
B.
liquidity risks.
C.
tangible assets.
解释:
Liquidity risk is a major concern for a bank, despite not carrying inventory. A bank’s assets are primarily financial assets (loans), which are often measured at fair value. It is important that a bank have adequate liquidity in its assets such that it could withstand the demand for a redemption of deposits (liabilities) if it arose.
A选项不选是因为银行都是无形资产吗?货币债券实际上都是有形资产吧?