开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

银色羽毛 · 2025年05月06日

tangible asset

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?

1 个答案

王园圆_品职助教 · 2025年05月06日

同学你好,A选项说的是fair value对应的是”Bank assets are predominantly measured at fair market value.“,和无形资产那条”Banks will have fewer tangible assets.“不是说的同一个东西啊

”Banks will have fewer tangible assets.“这条对应的是选项C

所以你想问的是A选项还是C选项呢?

另外,题目问的是”Which of Reddy’s notes concerning banks versus industrials is least accurate?“——也就是哪个说法是错误的才选哪个,而不是问哪个说法正确

A和C对应的表述都是正确的,所以才不选

”Banks will have fewer tangible assets.“这句说的是正确的,银行主要都是存款,贷款一类的资产,这类资产是金融资产, 他们不属于tangible asset,tangiblle资产特指的是机器设备厂房等固定的有形态的资产,而intangible asset是指的专利技术,商誉等项目,和金融资产也是显著的不同的——所以银行确实是有很多的金融资产, 但没有什么固定资产,也没有什么无形资产的


  • 1

    回答
  • 0

    关注
  • 4

    浏览
相关问题